Употребление

1. После следующих глаголов без предлогов:

а) to begin, to start, to finish, to stop, to continue, to keep и др.

б) to like, to enjoy, to prefer, to mind, to excuse, to remember, to forget, to suggest, to avoid, to need, to want, to require и др.

2. После следующих глаголов с предлогами:

to apologize for, to thank for, to insist on, to look forward to, to congratulate on, to depend on, to object to, to be interested in, to be responsible for и др.

3. После существительных с предлогом of:

way of, programme of, process of и др.

4. После составных предлогов и словосочетаний:

on account of – ввиду, из-за

because of – из-за

due to – благодаря, из-за

with a view to – с целью (для того чтобы)

despite – несмотря на

1. Put the verb in brackets in the necessary form of the gerund using the correct preposition.

1. The tax consequences of most events recognized in the financial statements for a year are included _______ (determine) income taxes currently payable.

2. Judgment must be used ________ (consider) the relative impact of negative and positive evidence.

3. The management has no intention _________ (avoid) tax payment.

4. The investors insisted ____________ (put) taxes into non-current assets.

5. There is a little chance ___________ (find) enough money to cover the debt.

6. The company succeeded ____________ (introduce) new tax accounting policy.

7. New tax legislation prevents illegal businesses __________ (act) on domestic market.

8. Our financial department is responsible __________ (exercise) the control over accounting taxes.

9. A form of a trial balance sheet was drawn up __________ (list) all the accounts.

10. Accounting department has got a plan _________ (keep) a record of physical stock.

11. Tax monitoring resulted ___________ (change) the tax brackets of the enterprise.

12. The investors were disappointed _________ (acquire) bankrupt subsidiary.

13. After transferring to international standards there appeared the necessity ________ (develop) new forms of reports.

14. The tax authorities have no reason _________ (impose) this type assets.

2. Complete the second sentence so it has similar meaning to the first sentence.

1. FASB has carried out a great deal of work before it introduced new amendments.

before

FASB has carried out a great deal of work __________________ amendments.

2. When the tax accountant calculates the taxes, he uses both national and international practice.

in

Tax accountant uses both national and international practice ___________ taxes.

3. After the new tax code had been approved by the Parliament, it came into force.

on

_______________________ by the Parliament the new tax code came into force.

4. This business will not be able to turn around if it does not find a highly-qualified tax accountant.

without

This business will not be able to turn around ________________________ accountant.

5. While we were elaborating new methods of checking the balance sheet we increased its reliability.

in

We increased the reliability of balance sheet _________________ new methods.

6. When the firm had been audited externally tax evasion was discovered.

being

In_____________________ tax evasion was discovered.

7. As the tax brackets have not been identified yet the enterprise is not allowed to start its activity.

without

The enterprise is not allowed to start its activity ____________________ its tax brackets.

8. We need to estimate the value of own equity before the company starts working.

necessity

There is ____________________________ of own equity before the company starts working.

9. When the enterprise produces statements it may reflect the deferred tax liabilities in the balance sheet.

while

The enterprise may reflect the deferred tax liabilities ___________________ statements.

10. The deferred tax asset is formed when there appear temporal differences.

in

_____________________ the deferred tax asset is formed.

11. When we reduce or repay all temporal taxable differences all deferred tax liabilities will be covered.

by

All deferred tax liabilities will be covered ____________________ taxable differences.

12. If you invent a useful model you can get an occupational tax deduction.

by

You can get an occupational tax deduction _____________________ model.

13. If an individual possesses some stocks for more than 3 years he may get investment tax deduction.

possessing

By _____________________ than 3 years an individual may get investment tax deduction.

14. If an enterprise acquires some property gratis it may include such property in expenses.

it

The enterprise may include the property in expenses ___________________.