Перевод пересказа.
Правительственные доходы состоят из прямых налогов, и косвенных налогов и налога на продажи.
Правительственные расходы включают расходы на товары и платежи передачи и услуги
Правительство главным образом платит за общественные товары
Правительственное вмешательство проявляет это сам в налоговой полиции
Наиболее широко используемая прогрессивная налоговая структура
Cust в налоговых ставках мог бы увеличить доход
Текст №9. Money and Its Functions
Money has four functions: a medium of exchange or means of payment, a store of value, a unit of account and a standard of deferred payment. When used as a medium of exchange, money is considered to be distinguished from other assets.
Money as the medium of exchange is believed to be used in one half of almost all exchange. Workers exchange labour for money, people buy or sell goods in exchange for money as well.
People do not accept money to consume it directly but because it can subsequently be used to buy things, they wish to consume. To see the advantages of a medium of exchange, imagine a barter economy, that is, an economy having no medium of exchange. Goods are traded directly or swapped for other goods. The seller and the buyer each must want something the other has to offer. Trading is very expensive. People spend a lot of time and effort finding others with whom they can make swaps. Nowadays, there exist actually no purely barter economies, but economies nearer to or farther from the barter type. The closer is the economy to the barter type, the more wasteful it is.
Serving as a medium of exchange is presumed to have for centuries been an essential function of money.
The unit of account is the unit in which prices are quoted’ and accounts are kept. In Britain, for instance, prices are quoted in pounds sterling; in France, in French francs. It is usually convenient to use the same unit to measure the medium of exchange as well as to quote prices and keep accounts in. However, there may be exceptions. During the rapid German inflation of 1922-23 when prices in marks were changing very quickly, German shopkeepers found it more convenient to use US dollars as the unit of account. Prices were quoted in dollars though payment was made in marks. The same goes for 2 Russia аnd other post-communist economies who used the US dollar as a unit of account, keeping their national currencies as means of actual payment. The higher is the inflation rate, the greater, is the probability of introducing a temporary unit of account alongside the existing units for measuring medium of exchange.
Money is a store of value, for it can be used to make purchases in future. For money to be accepted in exchange, it has to be a store of value. Unless suitable for buying goods with tomorrow, money will not be accepted as payments for the goods supplied today. But money neither the only nor necessarily the best store of value. Houses, stamp collections, and interest-bearing bank accounts all serve as stores of value.
Finally, money serves as a standard of deferred payment or a unit of account over time. When money borrowed, the amount to be repaid next year is measured in units of national currency, pounds of sterling for the United Kingdom, for example. Although convenient, this is not an essential function of money. UK citizens can get bank loans specifying in dollars the amount that must be repaid next year.
Thus, the key feature of money is its use as a medium of exchanged. For money to be used successfully as a means of exchange, it must be a store of value as well. And it is usually, though not always, convenient to make money the unit of account and standard of deferred payment.
Money and Its Functions Money has
Money and Its Functions
Money has four functions: a medium of exchange or means of payment, a store of value, a unit of account and a standard of deferred payment. When used as a medium of exchange, money is considered to be distinguished from other assets.
Money as the medium of exchange is believed to be used in one half of almost all exchange. Workers exchange labour for money, people buy or sell goods in exchange for money as well.
People do not accept money to consume it directly but because it can subsequently be used to buy things, they wish to consume. To see the advantages of a medium of exchange, imagine a barter economy, that is, an economy having no medium of exchange. Goods are traded directly or swapped for other goods. The seller and the buyer each must want something the other has to offer. Trading is very expensive. People spend a lot of time and effort finding others with whom they can make swaps. Nowadays, there exist actually no purely barter economies, but economies nearer to or farther from the barter type. The closer is the economy to the barter type, the more waste ful it is.
Serving as a medium of exchange is presumed to have for centuries been an essential function of money.
The unit of account is the unit in which prices are quoted and accounts are kept. In Britain, for instance, prices are quoted in pounds sterling; in France, in French francs. It is usually convenient to use the same unit to measure the medium of exchange as well as to quote prices and keep ac counts in. However, there may be exceptions. During the rapid German inflation of 1922-23 when prices in marks were changing very quickly, German shopkeepers found it more convenient to use US dollars as the unit of ac count. Prices were quoted in dollars though payment was made in marks. The same goes for Russia and other post-communist economies who used the US dollar as a unit of account, keeping their national currencies as means of actual payment. The higher is the inflation rate, the greater is the probability of introducing a temporary unit of account alongside the existing units for measuring medium of exchange.
Деньги и их функции Деньги имеет четыре функции: средство обмена или средством платежа, сбережения, единицы счета и стандарт отсрочкой платежа. При использовании в качестве средства обмена, деньги, как полагают, следует отличать от других средств. Деньги как средство обмена, как полагают, быть использованы в одной половине почти всех обмена. Работники биржи труда за деньги, люди покупают или продают товары в обмен на деньги, а также. Люди не принимают деньги, чтобы потреблять его непосредственно, но потому что в дальнейшем может быть использован, чтобы купить вещи, они хотят, чтобы потреблять. Чтобы увидеть преимущества среды обмена, представьте себе бартерную экономику, то есть экономика не имея средство обмена. Товары торгуются напрямую или обмениваются на другие товары. Продавец и покупатель каждый должен хотите что-то другое предложить. Торговая очень дорого. Люди тратят много времени и усилий найти тех, с кем они могут сделать свопы. В настоящее время, не существует на самом деле не чисто бартерных экономики, но экономика ближе или дальше от типа бартерной. Чем ближе экономика к типу бартерной, тем больше отходов FUL нем. Обслуживание в качестве средства обмена, как предполагается, в течение веков была неотъемлемой функцией денег. Расчетная единица является единицей, в которой цены указаны и счета хранятся. В Великобритании, например, цены указаны в фунтах стерлингов; во Франции, во французских франках. Это, как правило удобно использовать один и тот же блок для измерения средство обмена, а также указать цены и сохранить переменного отсчеты. Однако, могут быть исключения. Во время быстрого немецкого инфляции 1922-23, когда цены в марках менялись очень быстро, немецкие владельцы магазинов нашли более удобным использовать доллары США в качестве единицы подсчета переменного тока. Цены были указаны в долларах, хотя платеж был произведен в марках. То же самое касается России и других посткоммунистических стран, которые использовали доллар в качестве расчетной единицы, сохраняя свои национальные валюты в качестве средства фактического платежа. Чем выше уровень инфляции, тем больше вероятность введения временной единицы счета наряду с существующими единиц измерения среду обмена.
деньги и свои функции
деньги еще четыре функции: средство обмена или платежные средства, сбережения, а единица учета и стандартный отсроченного платежа.в тех случаях, когда используется как средство обмена, деньги, как считается, следует отличать от других активов.
деньги как средство обмена, как предполагается, будет использоваться в половину практически все биржи.работники биржи труда, за деньги,люди покупают или продают товары в обмен на деньги, а также.
в качестве средства обмена, предположительно, на протяжении веков была важной функции денег.
Translate the text «Money and its functions.»
2 вариант
1. Translate the text «Money and its functions.»
Money is a commodity commonly accepted as a medium of economic exchange. The idea of money as a universal equivalent is familiar to us since our childhood. Money circulates from person to person and country to country, thus facilitating trade, and it is the principal measure of wealth. Money has four functions:
1) to serve as a medium of exchange, a commodity accepted in exchange for goods and services and for the discharge of debts or for the discharge of contracts;
2) to act as a unit of account, the unit that makes the operation of the price system possible and provides the basis for keeping accounts and calculating cost, profit, and loss;
3) to serve as a standard of deferred payments, the unit in which deferred payments
4) to provide a store of wealth, a convenient form in which to hold any income not immediately required for use.
1) служат средством обмена; товаром, всеобще принятым для обмена на товары и услуги и для оплаты долгов или для оплаты контрактов;
2) действуют как единица счета, единица, которая делает ценовую систему возможной и обеспечивает основу для ведения счетов и расчета стоимости, прибыли, и убытков;
3) служат, стандартом отсроченных платежей; единицей, которая сделала займы и будущие сделки, состоявшимися;
4) обеспечивает запас материальных ценностей; удобная форма, для хранения любого дохода, в любое время необходимый для использования.
2. Ответить на вопросы.
1) What is meant by the term «money»?
2) How many functions does money have?
3) What does money serve as?
4) What does money act as?
5) What does money make?
6) What does money provide?
7) What does money calculate?
8) What is the third function of money?
9) What is the fourth function of money?
1) Money it is the goods serving as means of an economic exchange.
2) Money has four functions.
3) Money serves as a medium of exchange, a commodity accepted in exchange for goods and services and for the discharge of debts or for the discharge of contracts.
4) Money act as a unit of account, the unit that makes the operation of the price system possible and provides the basis for keeping accounts and calculating cost, profit, and loss.
5) Money make of the price system possible.
6) Money provides a basis for keeping accounts.
7) Money calculates cost, profit, and loss.
8) Money serves as the standard of the deferred payments.
9) Money provides a store of wealth, a convenient form in which to hold any income not immediately required for use.
3. Agree or disagree with the following statements.
1) Money is a medium of communication.
2) The idea of money as a universal equivalent is unfamiliar to us.
3) Money has five functions.
4) Money is used in exchange for goods and services.
5) Money is used for the discharge of defendant.
6) Money is used for the discharge of agreements.
7) Money acts as a trustee.
8) Money makes the operation of the price system impossible.
9) Money ensures the basis for keeping accounts.
10) Money counts cost, profit and loss.
11) Money is exercised as a standard of deferred payments.
12) Money serves as the unit in which borrowings are made.
13) Money serves as the unit in which futures are fixed.
14) Money provides a store of material values.
1) Yes, money is the environment of communication in an economic exchange.
2) No, the Idea concerning money as universal equivalent is familiar to us.
3) No, money has four functions.
4) Yes, money is used in exchange for goods and services.
5) Yes, money is used for the discharge duties of the defendant
6) Yes, money is used for the discharge of agreements and of contracts.
7) No, money does not operate as the trustee.
8) No, money makes action of price system possible.
9) Yes, money provides a basis for book keeping.
10) Yes, money a basis of calculation cost, profit and losses.
11) Yes, money serves as the standard of the deferred payments.
12) Yes, money serves as the unit in which borrowings are made.
13) Yes, money serves as the unit in which futures are fixed.
14) Yes, money provides a store of wealth.
4. Translate the following words, phrases and statements from Russian into English.
Обмен; удобный; держать; доход; немедленно; требовать; необходимый; возможный; хорошо знакомый; экономический; обыкновенно; эквивалент; товар; средство обмена; служить в качестве; общепринятый; товары; услуги; погашение долга; расчетная единица; ценовая система; обеспечивать; вести счет; подсчитывать; стоимость; прибыль; убыток; отсроченный платеж; cсуда; сделка на срок; хранение материальных ценностей; употребление; содействовать; исполнение договора.
Exchange; convenient; to hold; the income; immediately; to demand; necessary; possible(probable); well familiar; economic; ordinarily; an equivalent; the goods; means of an exchange; to serve; standard; the goods; services; repayment of the debt; settlement
Unit; price system; to provide; to keep count; to count up; cost; profit; the loss; the deferred payment; cсуда; the transaction for the term of; storage of material assets; the use; to promote; execution(performance) of the contract.
Money are metal and / or the paper signs which are being a measure of cost at sale and purchase and carrying out a role of a universal equivalent, that is expressing cost of all other goods and exchanged on any of them. Money is the special goods which are carrying out a role of a universal equivalent.
5. Complete the following statements.
2) The idea of money as a universal equivalent is.
5) Money is used in exchange for.
10) Money calculates.
11) Money serves as a standard of.
14) Money is a convenient form in which.
1) Money is a commodity commonly accepted as a medium of economic exchange.
2) The idea of money as a universal equivalent is familiar to us since our childhood.
3) Money has four functions.
4) Money serves as a medium of exchange.
5) Money is used in exchange for goods and services.
6) Money is used for the discharge of debts or for the discharge of contracts.
7) Money acts as a unit of account.
8) Money makes the operation of the price system.
9) Money provides the basis for keeping accounts.
10) Money calculates cost, profit, and loss.
11) Money serves as a standard of deferred payments.
12) Money is the unit in which deferred payments.
13) Money provides a store of wealth.
14) Money is a convenient form in which to hold any income not immediately required for use.
6. Translate the text «Accounting and its financial statements».
Accounting is the systematic development and analysis of information about the economic affairs of an organization. This information may be used in a number of ways: by the organization`s managers to help them plan and control the organization`s operations; by owners and legislative bodies to help them appraise the organization’s performance and make decisions as to its future; by owners, lenders, suppliers, employees, and others to help them decide how much time or money to devote to the organization; by governmental bodies to determine how much tax the organization must pay; and by customers to determine the price to be paid. Accounting provides information for all these purposes through the maintenance of files of data, analysis and interpretation of these data, and the preparation of various kinds of reports. These reports are called financial statements. Three financial statements will be discussed: the balance sheet, the income statement, and the statement of cash flows. Accountant is a professionally qualified person who is able to record, keep, check, and prepare financial statements.
7. Answer the following questions.
1) What by the term «accounting» is meant?
2) What people with accounting and why deal?
3) What does accounting its information through provide?
4) What are three financial statements mentioned in the text?
5) What by the term «accountant» is meant?
1) The term «accountant» means the analysis, check and development economic has put the organizations.
7. Ответить на следующие вопросы.
1) Что сроком(термином)»бухгалтерский учет» предназначен?
2) Какой(Что) люди с бухгалтерским учетом и почему дело?
3) Что делает бухгалтерский учет его информации через обеспечивает?
4) Что является тремя финансовыми утверждениями(заявлениями), упомянутыми в тексте?
5) Что сроком(термином)»бухгалтер» предназначен?
8. Agree or disagree with the following statements.
1) Accounting is the systematic analysis of illegal ways of paying less tax.
2) The organization`s managers to plan and control the organization`s operations use intercom.
3) Owners to appraise the organization`s performance use illegal tapping.
4) Lenders to decide how much time or money to devote to the organization use the newspapers that print shocking stories about people`s personal lives.
5) Governmental bodies to determine how much tax the organization must pay use tax legislation.
6) Customers to determine the price to be paid use their common sense.
7) Accounting provides its information through Internet.
8) Accounting provides its information through the preparation of various kinds of statements.
9) Balance sheet is a statement of how much money a business has earned and how much money it has paid for goods and services.
10) Cash flow is a movement of money coming into a business as income and going out as wages, materials etc.
11) Income is a gain or recurrent benefit usually measured in money that derives from capital or labor.
12) It`s only reasonable that people on a high income should pay more tax.
13) Accountant is a professionally qualified person who is able to find legal ways of paying less tax.
14) Accountant is someone who does his best to conceal unlawful income.
8. Согласитесь, или не согласитесь со следующими утверждениями (заявлениями).
2) Организация ` s менеджеры, чтобы планировать и управлять организацией ` s действия использует селекторную связь.
3) Владельцы, чтобы оценить организацию ` s работа(выполнение) используют незаконное выявление.
4) Кредиторы, чтобы решить, сколько времени или денег, чтобы посвятить организации использует газеты, которые печатают отвратительные истории о людях ` s личные жизни.
5) Правительственные тела(органы), чтобы определить, сколько налог организация должен заплатить законодательству налога использования.
6) Клиенты, чтобы определить цену, которая будет заплачена использование их здравый смысл.
7) Бухгалтерский учет обеспечивает его информацию через Интернет.
8) Бухгалтерский учет обеспечивает его информацию через подготовку различных видов утверждений (заявлений).
9) Бухгалтерский баланс – утверждение (заявление) того, сколько денег бизнес заработал и сколько денег это заплатило за товары и услуги.
12) Это ` s только разумный, что люди на высоком доходе должны заплатить больше налога.
9. Translate the following questions from Russian into English and answer them.
3) Документами финансового отчета являются: балансовый отчет, отчет о доходах и баланс оборотных средств, не так ли?
9. Перевести следующие вопросы от русского в английский язык, и ответить на них.
1) Accounting business is a regular analysis of the information on an economic situation of the organization?
2) The financial report is a report on a financial position of the organization?
3) Documents of the financial report are: the balance report, the report on incomes and balance of turnaround means, whether not so?
4) The balance report is a report on a financial position of the organization for the certain date?
5) The report on incomes is a document on the monetary or material resources, acting to the state, the enterprise, establishment or the separate person during distribution of the national income?
6) The balance of turnaround means is a report on changes in a financial position of the organization?
10. Complete the following statements.
2) Accounting is used by managers to.
3) Accounting is used by legislative bodies to.
5) Accounting is used by governmental bodies to.
6) Accounting is used by customers to.
7) Accounting provides.
8) Three financial statements are.
10. Закончить следующие утверждения(заявления).
1) Бухгалтерский учет.
3) Бухгалтерский учет используется законодательными телами(органами) к.
5) Бухгалтерский учет используется правительственными телами(органами) к.
6) Бухгалтерский учет используется клиентами к.
7) Бухгалтерский учет обеспечивает.
8) Три финансовых утверждения(заявления).
11. Find American terms corresponding to the British ones.