Налоги и налогообложения




НазваниеНалоги и налогообложения
страница4/28
Дата03.02.2016
Размер6.88 Kb.
ТипУчебное пособие
1   2   3   4   5   6   7   8   9   ...   28

1.2 PRACTICE WITH SUBJECTS



Ask yourself these questions when checking nouns.


1. Does the sentence contain a subject?


All complete sentences contain a subject. Exception: the command form, in which the subject is understood. ( "Buy some tea.")


a. Various structures may be used for subjects.

Noun

The subject may consist of one or more nouns:

A producer makes the goods or provides services.

People or businesses can produce goods.

Pronoun

You find that there are lots of things in the world you want.

Clause ( contains noun + verb)

The first Persian carpet I bought was very expensive.

Several different clause structures can be used for subjects.

Wh-structures:

Where we go depends on the job opportunities.

Yes/no structures

Whether I develop a personal budget or not doesn't matter.

"The fact that" structures (the fact is frequently omitted in these structures);

The fact that he pays his expenses regularly is a miracle.

That he pays his expenses regularly is a miracle.

Gerund ( -ing forms) and Gerund phrase

Working became hard. Working ten years on the mine was enough.

Infinitive and Infînitive phrase

To save is important. To save on optional expenses is the only way out.


2. Does the subject agree with the verb?

The subject (S) and the verb (V) must agree in person and number.

_________________S_____________________ _V_

Entertainment, personal care, or college supplies are optional expenses for a student.

Note the following subject-verb agreement rules:

a. A prepositional phrase does not affect the verb.

___s___ ______v______

All sources of money in the budget have been listed.


b. The following expressions do not affect the verb:

accompanied by along with among

in addition to together with as well as


___________S___________ _V_

Allowance and part-time jobs, along with interest on savings are money resources.


c. Subjects joined by "and" or " both...and..." take a plural verb.

Both rent payments and higher purchase instalments are fixed expenses.


d. When "several", "many", "both" and "few" are used as pronouns, they take a plural verb.

Several keep track of their actual incarne and expenses for a month.


e. When the following phrases are used, the verb agrees with the subject that is closer to the verb in the sentence: either ... or, neither ... nor, not only ... but also.

Neither rent nor transportation costs have been included into the list of spending.


f. The expression a number of( meaning "several") is plural.

The expression the number of is singular.

A number of items have been deducted from the paycheque.

The number of deducted items is small.


g. When a word indicating nationality refers to a language, it is singular. When it refers to people, itis plural.

Japanese was a difficult language for me to learn.

The Japanese are very inventive people.


h. When clauses, infinitives or gerunds are used as subjects, they usually take a singular verb.

What it takes is not worth money or effort.

Investing in capital resources is wise.


i. Some words are often confused by students as being plural. The following words must be followed by singular verbs and pronouns in formai written English.


any+singular nobody some+singular every each

noun noun

anybody no one somebody everybody either*

anyone nothing someone everyone neither*

anything something everything

* either and neither are singular if they are not used with or and nor.


Everybodv who has not sorted an import license should apply for it. If either of voit takes a leave now, we will not be able to complete the survey.


3. Have "it" and "there" been used correctly?

We use there+be to say that something exists; we use it, the\+he to give more details.


a. Sometimes a speaker wants to focns on the type of information that is expressed by an adjective. Since an adjective cannot be used in a subject position, the word "it" is used as the subject:

It was late and nobody could use the lost money.

Sometimes a speaker wants to emphasize a noun and its relative clause. The speaker uses "it" in the subject position followed by the verb "be":

It is ту mother who makes the family budget.


b. Sometimes a speaker wants to say that something exists, or wants to mention the presence of something. The word "there" is used as the subject and agrees with the nearest noun or noun phrase.


__S__ _V_ ________N PHR_________

There are very high tariffs and duty on certain products.

"There" can be an adverb which tells where something is.(2)

"There" can also be used to fill the subject position.(1)

There(1) is ту preliminary desk research over there(2) on the shelf.


Exercise 1

Write "R" (right) if the subject agrees with the verb, and "W(wrong) if it does not.


  1. Sam, along with other students, plans on protesting the change in academie fequirements.

  2. Neither her sons nor her daughter know what their annual income is.

  3. Accumulating play money are what seems to be the attraction of many board games.

  4. What was decided during the meeting has been well documented.

  5. The chairmen, together with the Board members, are meeting the partners.

  6. Two weeks is plenty of time to finish the course.

  7. Peter Wiles, who joined the company six years ago and is Production Manager, and John Martin, appointed two years ago to be Sales Manager, are very adventurous.

  8. Modernizing a business to increase its profits are a complicated affair.

  9. Тот Douglas together with some critics of the new export markets ask whether the field survey will actually do any good.

  10. Several theories on this subject have been proposed.

  11. The view on these management techniques vary from time to time.

  12. The General Manager as well as his staff are trying to sort out the import license.

  13. Anybody who have lost his ticket should report to the desk.

  14. Nobody works harder than John does.

  15. Everybody who have labour trouble can't meet the delivery dates.

  16. There were some people at the Board of Trade who had a different way of looking at things.

  17. Every forward-looking manager's convinced there's quite the right time for this probe now.

  18. There are tariffs on certain products, but the Board of Trade assure me that our office equipment would not be liable for duty.

  19. After he had received a reservation for a first-class return flight, John decided that everything were in order.

  20. There are a couple of likely competitors for this project. The rest of the firms are indifferent.


Exercise 2

Choose the correct subject from the possible choices.


1. Even though 26% of Californian residents do not speak English in their homes, only_____do not speak English at ail.

(A) that 6% of them

(B) those of the 6% of them

(C) to the 6% of them

(D) 6% of them

2. _____are effective means of communication.

(A) Theatre, music, dance, and folk taies

(B) That theatre, music, dance, and folk taies

(C) То use theatre, music, dance, and folk taies

(D) Using theatre, music, dance, and folk taies

3. When China's dramatic economie reforms began to encourage private enterprise,_____began to set up a variety of businesses immediately.

(A) that entrepreneurs

(B) to be an entrepreneur

(C) entrepreneur

(D) entrepreneurs

4. ____is a big waste of time and money for very little profit.

(A) The firm breaks into the new market

(B) Breaking into the new market

(C) Break is taken into the new market

(D) The new markets

5. In the city centre_____noisy market stalls set in narrow alleys.

(A) it

(B) it is

(C) there

(D) there are

6. In America,_____a growing demand for Indonesian food.

(A) there is

(B) it is (C)it (D) there

7. Nowadays people in most countries use money because ____ impossible to carry on trade in the modem world without it.

(A) it

(B) there

(C) there is

(D) it is

8. _____ unnecessary red tape and promote research were the main objectives of the committee.

(A) То stop

(B) That to stop

(C) The stop of

(D) Stopping

9. When we want to economise, _____that helps us to spend money more effectively.

(A) that the personal budget

(B) it is the personal budget

(C) the personal budget

(D) there is the personal budget

10. _____were produced because of the scarcity of resources.

(A) The number of goods

(B) A number of goods

(C) Number of

(D) Number of a good

11. _____ know next to nothing about the difference between fixed, flexible, and optional expenses.

(A) Both of

(B) Both Alex and you

(C) Both you

(D) Of you both

12. Either Sara or the Seddons______how much is spent on tuition.

(A) knows

(B) is knowing

(C) know

(D) are knowing


Exercise 3


CONTEXT


Taskl

Read the conversation below. In six of the lines there is one wrong word or word combination. Other lines, however, are correct.

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

If there is a mistake in the line, use the correct word.


G.

Morning, Alex! What's up?

1 

A.

Hello, George! Oh, these expenses, ...! It is the problem that annoys me so much. Don't you think that a number of items we bought last week is unnecessary? Spending money this way is not wise.

2

3

4

G.

I'd agree with you to a certain extent. But both I and Paul knows next to nothing about the way to use our money as effectively as possible.

5

6

7

A.

Fair enough! What we are to do is to develop a useful personal budget.

8

9

G.

Come off it! You can't be serious! It is ail a big waste of time for very little profit! It is plenty of things we can do instead of this scheme of yours to keep track of our actual incomes and expenses. Neither me nor Paul knows what to do with expenses.

10

11

12

13

P.

I'm not sure I quite agrée. When I was in Germany, I noticed that the Germans record how much they spend for food, entertainment, clothing, college supplies, personal care, transportation, etc. To be able to reduce expenses it is impossible if you do not know what changes you would make in your budget.

14

15

16

17

18

A.

It's quite true. That one should make thé budget is clear. On balance, we should list ail the sources of money and see that expenses should not be higher than income. The ability to deal realistically with scarcity and to promote effective spending are the first things we are to leara.

19

20

21

22

23

G.

That may well be true. Every efforts to be smarter is worth trying! I am bound to agree. Let's try. Не who hesitates is lost!

24

25


Task2

Single out the points of view about the way to develop a useful personal budget presented by:

• Paul

• Alex

• George


REVISION


Below are some flashes of conversation in which different students speak about their life at college. Tick () the correct words or word combi-nations.

Use the patterns in the role-play "MAKING A PERSONAL BUDGET"

Roger:

I’m in my third year at  college | the college a college on the computer course and I have already learnt how to programme computers using a BASIC an BASIC| BASIC .

Most of work| a work| the work is practical with a lot of time spent at the keyboard.

I’m looking forward to getting the my own| my own| my the own car soon. At present a taxi transport| the transport transports me between home and college and this is a bit expensive.


Keith:

This is my second year at college. I am in a "sandwich" course involving |three years of theory| three years theory| three year of theory and a year spent in industry. I do part-time job| a part-time jobs| a part-time job at weekends - except when I have to play in a football match - working in a hotel. The means| These means| This means| that, with pocket money from my parents, I’ve usually got enough to do the things I want.


David

Most higher education students receive| student receive| student receives some financial support from LEAs (local education authorities) with the rest their money| rest of their money| the rest of their money made up through parental support or through the Student Loans Company set up by central government to provide subsidized loans for students.


Frank

Over 90 per cent of students on first degree receive| receives| a receive awards covering tuition fees and maintenance. Parents also contribute, the amount| the numberj a number depending on their income. In addition, students are eligible for an interest-free loan.

1   2   3   4   5   6   7   8   9   ...   28

Похожие:

Налоги и налогообложения iconУчебное пособие Для студентов специальности 0604 специализации «Налоги и налогообложение»
Учебное пособие предназначено студентам специализации «налоги и налогообложение», преподавателям, читающим соответствующий курс,...
Налоги и налогообложения iconУчебно-методический комплекс включает в себя программу курса, планы семинарских занятий, тематику докладов, тренинг, контрольные вопросы к экзамену и рекомендуемую литературу.
Рассчитан для студентов дневной и заочной форм обучения факультета «налоги и налогообложения»
Налоги и налогообложения icon"Новое в нормативном регулировании и актуальные проблемы практики налогообложения" программа спецкурса (40 часов) Цель спецкурса
Овведений в законодательстве и нормативных актах рф, которые имели место за годовой период, предшествующий дате проведения занятий...
Налоги и налогообложения iconРеформа налогообложения в кнр. Изменения в законодательные акты, регулирующие налогообложение ндс, налогом на хозяйственную деятельность и потребительским
Целью является ликвидация двойного налогообложения предприятий ндс, уменьшение налоговой нагрузки при осуществлении предприятиями...
Налоги и налогообложения iconКафедра «Финансы и налоги»
«Финансы» разработан в соответствии с требованиями Государственного образовательного стандарта высшего профессионального образования...
Налоги и налогообложения iconКафедра «Финансы и налоги»
«Инвестиционная стратегия» разработан в соответствии с требованиями Государственного образовательного стандарта высшего профессионального...
Налоги и налогообложения iconКафедра «Финансы и налоги»
«Инвестиционный анализ» разработан в соответствии с требованиями Государственного образовательного стандарта высшего профессионального...
Налоги и налогообложения iconРабочая программа дисциплины Основы социологии и политологии Направление подготовки 080107 «Налоги и налогообложение»
Соответствует государственным требованиям к минимуму содержания и уровню подготовки выпускников по специальности 080107 Налоги и...
Налоги и налогообложения iconМетодические указания для выполнения контрольной работы по дисциплине «Налоги и налогообложение»
Методические указания для выполнения контрольной работы по дисциплине «Налоги и налогообложение» (для студентов заочной и заочной...
Налоги и налогообложения iconОбъект(ы) налогообложения, сведения о котором(ых) содержатся в налоговом

Разместите кнопку на своём сайте:
Библиотека


База данных защищена авторским правом ©lib2.znate.ru 2012
обратиться к администрации
Библиотека
Главная страница