Налоги и налогообложения




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1.1 PRACTICE WITH NOUNS



ANTICIPATION


Exercise 1

Task 1. Familiarize yourself with the text and fill in the following chart with the italicized words from the text. Consult the Grammar notes below. Translate the text into Russian. Supply it with the suitable title.


The company of Harper & Grant Ltd. was started forty-two years ago by two men: Ambrose Harper and Wingate Grant. Wingate Grant died many years ago, and his son Hector, who is in his fifties (aged between fifty and sixty) is the present Managing Director, Ambrose Harper is the Chairman. Не is now an old man, semi-retired, but he still cornes in to the office regu-larly to attend the board meetings and keep an eye on the business.

The company started by making steel wastepaper bins for offices. With the increase in smoking, these were considered much safer than the old type of basket made of cane and straw, because there were less likelihood of fire. Old Mr. Grant, the Managing Director's father, put the business on its feet when he captured a big contract to supply government offices with steel wastepaper bins. He always said that luck, or happy coïncidence, turned a business into success orfailure. He was ramer like Napoleon, who always asked if an officer was lucky before giving him a higher command. Mr.Grant Senior used to tell the story that, in the week before he landed his contract, a cane wastepaper basket had caught fire in a government depart-ment, the fire had spread rapidly and destroyed a number of irreplaceable documents.

From wastepaper bins, Harper & Grant began to manufacture other items of office equipment: desks, chairs, cupboards, filling cabinets and smaller abjects, such as filing cabinets, stapling machines and so on, until now when there are fifty-six different items listed in their catalogue. Today, nearly ail the items produced by this company are made of pressed steel. The steel arrives in sheets from a steel works in South Wales. It is then eut by machinery into the required pieces; these pieces are then pressed into shape and fixed together by welding (joining two metal parts by heating so that the metals flow together), or by drilling holes in the metal and securing the two pieces with a boit or a rivet.


Common singular nouns

Common plural nouns

Proper nouns


Non-count nouns

regular

irregular

abstract

collective

basket

bins

men

Hector

steel

group















Task 2. Divide the text into several logical parts. Supply them with the headings.


Exercise 2


A. With some words, when the stress is on the first syllable, the word is a noun. When the stress is on the second syllable, it is a verb. Sometimes the meanings are related ('progress - to pro'gress), they can also be quite different ('conduct - to con'duct). Consult a dictionary and underline the syllable that you will stress when speaking:


  1. John needs a permit to go on an expensive fact-fmding tour of a country.

  2. Mr. Grant can't permit you to waste money for very little profit.

  3. Will they increase exports next year?

  4. Mr. Martin is looking for an increase in exports.

  5. We must export more.

  6. You know what the boss thinks about exports.

  7. Не abjects to the attempt to break into the new market.

  8. Don't treat me as if I were an abject.

  9. What's his record in business?

  10. The firm recorded a loss after a disastrous attempt to export to South America.

  11. Our imports have increased.

  12. The developing countries import too much.

  13. Some goods do not require resources to produce them.

  14. The home produce of these goods does not meet the demand for them.

  15. Within a free market System, new businesses find easy access to the economy and opportunites to succeed.

  16. Total group sales and trading surplus were lower than the previous year largely because of the transfer of special steels.

  17. The payments were transferred to reserves for putting back into the business.

  18. What is the difference between the subjects of microeconomics and macroeconomics?

  19. Each commodity market is subject to special conditions.

  20. In the USA anti-trust laws subject activities aimed at cornering the market to special anti-trust laws that restrict such activities.

  21. Improvements in the methods of processing food have repeatedly allowed the suppliers to raise the supply at a given cost.

  22. They offer services for those who need buildings but are unfamiliar with the processes and economies of construction.

  23. Go back to the shop and try to cancel a purchase and ask for complete refund.

  24. Ail money will be refunded if the goods are not satisfactory.

  25. Refunding is funding of a debt again by the government.

  26. We paid a charge on our excess baggage.

  27. The demand for goods was in excess of the actual need.

  28. If you need the expert advice you will consult the specialist.

  29. The Congress advised the President against signing the treaty.

  30. After the QUIZ the teacher proceeded to explain the mistakes to the class.

  31. Не sold his shop and invested the proceeds in a computer repair business.

  32. In most firms the relationship between management and unions is good, but sometimes a labour dispute occurs.


B. Note the pronunciation of the following pairs of words. Transcribe them and submit the examples of your own. Translate the words into Russian.


elaborate, n [ ] – elaborate, v [ ]

coordinate, n [ ] – coordinate, v [ ]

associate, n [ ] – associate, v [ ]

estimate, n [ ] – estimate, v [ ]

PRACTICE


Ask yourself these questions when checking nouns.


1. What kind of noun is it? Is it a count or noncount?

Countable nouns can have singular or plural forms and take singular or plural verbs. You can put a number before this kind of noun and a / an .

People do not settle into one role, the role of a consumer; they seule into two major roles : of a consumer and a producer.

A producer makes the goods or provides the services that consumers use.

Noncount nouns refer to general things such as qualities, substances, or topics. They cannot be counted and have only a singular form. We do not normally use a/an or a number directly before uncountable nouns.

You may have several resources time, energy, money, talent, knowledge and skills, charm, intelligence, imagination. Yet your resources are limited.


Nouns not normally countable in English


accommodation

furniture

nonsense

advice

garbage

parking

assistance

gossip

permission

baggage

grass

poetry

behavior

hair (all the hairs on the head)

the post /mail

bread

happiness

(=letters)

business (=trade)

harm

produce

capital (=money)

help

progress

cash

homework

rubbish

chaos

chess

china

clothing

hospitality

information

jealousy

jewelry

safety

scenery

shopping

smoking

conduct

knowledge

spelling

cookery

lauehter

strength

countryside

leisure

stuff

courage

linen

timber

cutlery

luck

traffic

damage

luggage

transport

dancing

machinery

travel

education

meat

underwear

equipment

money

(jeanswear, etc.

evidence

mud

wealth

food

music

weather

fruit

fun

news

work (housework, etc.)


2. Is there a quantifier with the noun that can be used to identify the nature of the noun?


A quantifier is a word that indicates an amount or quantity.


a. Some quantifiers are used with both plural count nouns and noncount nouns.


all a lot of most

any plenty of some

enough more lots of


Goods which cannot be stored for any length of time without going bad are called "perishables ".

Any scarcity forces you to decide what y ou want most.

Children find that there are a lot of things in the world they want in early childhood.

A lot of money is needed to meet personal needs.


b. Some quantifiers are used only with noncount nouns.


a little much a large / small amount of a bit of


Too much money is needed to satisfy non-essential wants.


c. Some quantifiers are used only with plural count nouns.

both a few a couple of the majority of / a majority of

many several a number of dozens of/hundreds of


You probably want many things clothes, entertainment, money for travelling.


d. Some quantifiers are used only with singular count nouns.





Later young people learn another lesson.

Each country will answer three major economie questions in a different way.


3. Is the form of a noun correct?


The plural form for most nouns has an -s or ( after -o;-s;-x;-ch;-sh) -es ending.


a. Some nouns form their plurals with a vowel change or an ending change (man/men). Penny can have a regular plural pennies when we are referring to separate coins (ten pennies) or a collective plural, pence, when we are referring to a total amount (tenpence).


Note the following nouns, which have irregular spelling in the plural:


Singular




Plural

alumna

alumnus

phenomenon

datum

stratum

analysis

criterion

medium

memorandum

basis

crisis

'caput

'bureau/ bu'reau

бывшая студентка

бывший студент

явление

данная (величина)

слой (общества)

анализ (разбор)

критерий

средство

меморандум

базис

кризис

голова (на душу населения)

бюро, отдел, управление, комитет

alumnae

alumni

phenomena

data*

strata

analyses

criteria

media*

memoranda

bases

crises

capita (per capita)

bureaus/bureaux

* is used with a singular or plural verb (L.G. Alexander, "Longman English Grammar")


b. Some nouns form their plurals by changing a consonant before adding -s or -es, (wolf- wolves; leaf- leaves; wife - wives) or by changing -y into -les (country - countries); except -ay,-ey, -oy, -uy (boy - boys)


c. Some nouns form their plurals by adding an ending. (child - children, ox - oxen)

d. Some have the same plural and singular forms.

bison deer offspring series means (средство)

corps fish spacecraft species works (завод)


• Exports, imports (количество или стоимость вывезенных или ввезенных товаров) take a plural verb but export, import (процесс ввоза или вывоза) are singular.

• Note mat dozen and score have the same plural and singular form if they go after the numeral: two dozen (of) eggs, three score (of) years (but scores / doz.ens ofpeople)


e. When a noun is used as an adjective, it takes a singular form.

The goods can be storedfor two weeks. ( noun)

This is a two-week store of goods.

We also use - 's with (or -s' with plural words) periods of time.

I've got a week's/three weeks' sick leave.


f. Collective nouns (crowd, firm, team, group, etc.) refer to an entire group. When these are groups of people we often think of them as a number of people (="they"), not as one thing (="it"). So we often use a plural verb:

The staff at the firm (-they) are not happy with outside consultants.

When a collective noun indicates a period of time, a sum of money, or a measurement, it takes a singular verb.

Two weeks is enough time to provide goods.

Ten dollars is not enough to meet the needs of a family.


g. Some nouns end in -s but are actually singular and take singular verbs. Academie subjects: economies, statistics, politics, mathematics...; news.

Economies if studied thoroughly influences how you earn a living.


But when the reference is specifie, the verb must be plural.

Their statistics are extremely helpful(статистические данные).


Nouns like crossroads, headquarters, kennels, series, species, and works (=factory) are singular when they refer to one:

John hasjust read a series of articles about the recent discovery ofoil.


They are plural when they refer to more than one:

There are a lot of TV series about turning a business into success orfailure.


h. Many compound nouns are formed by using one noun (as an adjective) in front of another noun. When this happens, this first noun is almost always singular (even if the meaning is plural).

a toothbrush (a brushfor cleaning teeth)

a shoeshop (a shop which sells shoes)


We normally form plurals of compound nouns by adding -(e)s to the second word.

Foodstuffs belong to the category ofperishable goods.


But note that compounds ending in -in-law, -in-chief and -by add -s to the first word.

one brother-in-law two-brothers-in-law

a passer-by some passers-by

editor-in-chiefeditors-in-chief


But where men or women is prefixed both parts are made plural.

men drivers women drivers


i. Goods (товар), clothes (одежда), riches (богатство), proceeds (выручка), wages (заработная плата), contents (содержание) normally* occur only in the plural and are followed by a plural verb.

By "perishable " we mean goods which cannot be storedfor any length of time without going bad.


* But in modem English one may corne across the following: Scarcity is the situation that exists when demandfor a good, service or resource is greater than supply.


Exercise 1

Read the extract and construct 9 sentences on the pattern with the words in italics. Translate the sentences into Russian.


There is / are... at the factory of Harper & Grant LTD.


The factory consists ofworkshops where the actual making of a desk or filing cabinet is done. These are divided into the Tool Room(l), Works Stores(2), Press Shop(3), Machine Shops(4), Assembly Shop(5), Paint Shop(6), Inspection(7), Packing and Despatch Departments(8). There is also the Warehouse(9) where finished articles are stored waiting for sale.


Exercise 2

Choose the correct form.

e.g. There were / was some imported goods in the store.


  1. Economies is/are the study of how people use their resources to produce, distribute and consume goods.

  2. The news that he was enable to earn a living was/ were quite surprisr ing.

  3. Two weeks isn't/ aren't a very long time to become used up, is it / are they ?

  4. Money isn't / aren't the most important thing in life, is it / are they ?

  5. Seven pounds is / are an average weight for a new-born.

  6. Politics is / are Professer Brown's speciality.

  7. The knowledge gained from the experience was / were invaluable

  8. Several Japanese was/were reported to complain that the fish had gone bad.

  9. The imports has / have greatly increased which may influence the supply.

  10. A knowledge of statistics, the analysis of how people and countries use their resources to produce, distribute, and consume goods and services is/are so important.

  11. Sooner or later even very expensive clothes is/are used up.

  12. What is / are his politics-as to breaking into the South American mar-ket?


Exercise 3

Choose the correct form.

e.g. I'd like some information / informations about the supply of goods.


  1. Sue is a woman with blond hair / hairs who lives opposite.

  2. Did you have a good travel / journey from Switzerland ?

  3. We have the problem of scarcity and we'd like some advice / advices.

  4. The supply of a bread/some bread did not correspond the demand for it.

  5. I’d like to find out the cost of tuition, have you got an information/ any information?

  6. Не is trying to find a work / job at the moment, he must do it to earn a living.

  7. Economists studied different phenomenon / phenomena in order to solve the problem of scarcity.

  8. Foodstuff / foodstuffs belong to the category of goods that go bad if are stored too long.

  9. Pennies / pence are made of bronze.

  10. The tin of cola costs 60 pennies / pence and you won't economize much.

  11. Mass medium/media are a good source of job openings.

  12. In the English speaking countries eggs are sold in dozen/dozens.


Exercise 4

If the underlined word or words are used incorrectly, make correction.


  1. More people are involved in silk production than in any another activity in the district.

  2. One of the two major economie roles is that of a consumer and other is that of a producer.

  3. Some consumer goods last long, other goods go bad and become used up soon.

  4. Another goods, such as furniture, or refrigerators, last longer.

  5. Teaching is yet another action called service.

  6. Some goods are bought for personal use while another are bought for resale.

  7. People make other economie discoveries when they are still young.

  8. Another advice will help you to develop a useful personal budget.

  9. One expense may turn higher than planned while another may be lower.


Exercise 5

Choose the underlined word combination that is incorrect.


1. Hair found on the victim's iacket were studied by the police, which helped them to find the criminal.

A В С D

2. The knowledge of economies was passed from one generation to another generations.

A В С D

3. One series of statistical booklet that was used at the seminar was written by the students themselves.

A В С D

4. Examples of fixed expense are rent pavments, higher purchase instalments, tuition.

A В С D

5. Make a family budget with your adult childs identifying its monthly income and expenses.

A В С D

6. There are the data of our field survey over there on the files cabinet. They are very important.

A В С D

7. It was so difficult for a poor man to earn his living because he had to provide for his numerous son-in-laws

A В С


and other relatives.

D

8. John Martin has just read an article in "The Times" about the recent discovery of a large number of oil in the

A В С


North Sea.

D

9. There have never been any woman - managers at this works.

A В C D


10. The contents of the letter were not made public, but bad news travel fast.

A B C D

11. The Managing Director stopped to cool his temper a bit and the three stood motionless, like sheeps in the

A В


stare of a python.

С D

12. Tony's FBI criminal file described him as five-feet-eight. medium build, a hundred and fortv-six pounds.

A В С


black hairs, strong nose, brown eyes, arrested and charged with a bank robbery.

D


Exercise 6

Render the following into English:


  1. Содержание письма было совсем неожиданным, и Джон решил выяснить, возможно ли экспортировать (продукцию) в столицу.

  2. Его зарплата очень высокая, но и его потребности велики.

  3. В этой статье вы найдете свежие данные о том, как за последние месяцы изменился доход на душу населения, а также экспорт и импорт Италии.

  4. Экономика труда занимается проблемами рынков труда, исследует данные о деятельности предприятий, их сотрудников и общества в целом.

  5. Производитель сообщает, что на экспорт этого товара требуется лицензия. - Не думаю, что это очень приятные новости для потребителей.

  6. Студенты, которые работают после занятий или во время каникул, зарабатывают деньги, чтобы затем потратить их на свои нужды. Причем во многих странах даже в обеспеченных слоях общества родители за то, чтобы их дети шли своим путем.

  7. Этот скоропортящийся товар еще не поставлен потребителю, а ведь он может испортиться.

  8. Экономические кризисы - это одно из явлений, которые изучают экономисты и постоянно освещают средства массовой информации.

  9. Статистика утверждает, что в последнее время уменьшилось количество семей с двумя детьми, ряд семей вообще не имеет детей по материальным соображениям (for money reasons).

  10. Хорошо известно, что бывшие студенты нуждаются в советах и помощи при поисках работы (job-hunting).

  11. Вы отдаете всю эту одежду? - Нет, большая часть ее выглядит превосходно.

  12. Я купил эти часы в Берне. Они очень хорошие, но дорогие. Оправданы ли эти расходы? Будут ли они облагаться таможенным сбором?

  13. В целом эти новости очень интересные. А вы узнали, кому принадлежат эти деньги? - Бюрократические преграды оставили мне мало шансов.


Exercise 7


CONTEXT

Read the text below. In most of the lines there is one wrong word or word combination. Some lines, however, are correct.


• If a line is correct, put a tick (V) in the space in the right-hand column.

If there is a mistake in the line, write the correct word in the right-hand column.


1

The firm has a history of slow, steady growth. Hector Grant

......

2

firmly believes that he knows the best way to run firm.

a firm

3

However, his nephew Peter Wiles (son of the Mr.Grant's




4

sister), who joined the company six years ago and is Production




5

Manager, and John Martin, appointed two years ago to be Sales




6

Manager, is more adventurous. They want to treble Harper &




7

Grant' s business over the next a few years and are certain that,




8

with modem businesses techniques and increased exports, they




9

can achieve this. A small firm cannot possibly afford to have




10

on its staff experts in ail modem management technique.




11

It usually hires expert advise from outside consultants and




12

bureaux. On the other hand, it is important that members of the firm's management are aware of the more sophisticated techniques. It's a common knowledge that, while this change-over from the old way to the new is taking place, there are often difficulties and conflict. But Harpers




13




14




15




16

& Grant Ltd., like the majority their rivals, must get right up-to date and




17

enlarge their business or they will be outpaced by a firm




18

whose business organization.




19

is better than their own





In what way do the managerial methods differ among the officiais in Harper & Grant Ltd.?

What are the peculiarities of running a small business?

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