9. А. Подберите к каждому абзацу соответствующий заголовок.

1. Double-entry accounting in Russia

2. The principle of duality in accounting

3. The significance of the double-entry system

4. The evolution of the double-entry system.

5. The double-entry system in Britain

1.	2.	3.	4.	5.

9. Б. Закончите следующие предложения, используя информацию из текста.

1. The name of this text is _____________________________________

2. The text gives information about the history of ______________________

3. According to it the double-entry system appeared ____________________

4. The text mentions some names that are somehow connected with the double-entry system. They are _______________________________________.

5. As for Britain the double-entry system was written ____________________ though no copy ________________________________________.

6. In Russia double-entry accounting is closely connected with Peter I who__________and the Demidovs who ______________________________.

7. The text appreciates importance of the double-entry system which had a positive effect ____________________________________and determined economic ____________________in many countries.

8. It is said in the text that the double-entry system is based____________.

9. According to the principle of duality each transaction must be recorded ____________________________________________________________.

10. To sum up, I`d like to say that this text is interesting and informative for me because I have learned much new information about _____________________.

Учим термины.

107. Businessman - бизнесмен

108. To collect statistics – собирать статистические данные

109. Works – завод

110. Accounting techniques – приемы ведения бухгалтерского учета

111. To appreciate - оценивать

112. To invent - изобретать

113. The state of finances – состояние финансов

114. Rapid economic growth быстрый экономический рост

115. To delay economic development – задерживать экономическое развитие

1.2.2. Система налогообложения в России

10. Прочитайте следующий текст и переведите его на русский язык.

1

as much as – до

also known as – также известные как

However – однако

Deduct - вычитать

to lower – чтобы понизить

the amount of –сумма, количество

subject to –подлежащих

by reason of – по причине

such as – такой как

recreational vehicles- развлекательное перевозочное средство

match – сверять, сопоставлять

2 Different Taxes That Americans Pay

1) Income Taxes are federal income taxes. Some Americans pay as much as 35% of their paychecks to income taxes.

2) Business Taxes also known as corporate taxes are direct taxes levied on the profits of businesses. However, expenses can often be deducted to lower the amount of profits subject to taxes.

3) Property Taxes are imposed on property by reason of its ownership. They are usually paid on real estate. But can also be paid on personal property, such as boats, automobiles, recreational vehicles, and other business inventories.

4) Payroll Taxes are the taxes that must be deducted from wages paid to employees, and the employer usually must match the amounts. Some payroll taxes include federal withholdings, disability insurance, Medicare, and other state withholdings.

5

arises from/ generate from - –возникать в результате

death - смерть

transfer – передача

at a lower price – по более низкой цене

common –распространенный

from the sale – от продаж

quantity –количество

being taxed – подлежащих налогообложению

include – включать

even даже

copyright owners – владельцы авторских прав

at the point of – в момент

percentage - процент

determined- определенный

government– государство, правительство

charging the tax – начисляющего налог

while – во время

with a less than equal value – за меньшую стоимость

) Inheritance Tax also known the “death tax” is a tax that arises from the death of a taxpayer. It is imposed on the transfer of any property or asset transferred as the result of a death.

6) In the United States Capital Gains Taxes is levied on all income generated from a taxpayer’s capital gains, which are profits from the sale of an asset that was purchased at a lower price. The most common capital gains are created from the sale of stocks, bonds, and property.

7) Excise Taxes are based on the value and on the quantity of the product being taxed. Common examples include those levied on gasoline, cigarettes, taxes, and even those on CD-R’s and DVD-R’s that are paid to copyright owners.

8) Sales Taxes or Consumption taxes are levied at the point of purchase for specific goods and services. It is usually a percentage determined by the levels of government charging the tax. Due to individual state and local taxes, the exact rate you pay will vary widely by location.

9) Gift Tax is a one that is levied on the transfer of property by one taxpayer to another while receiving either nothing or something with a less than equal value in return. Selling something at less than its full value or making an interest-free or reduced interest loan, may qualify as making a gift.

1

to retire – уходить на пенсию

could be considered - могут считаться

a social security system – система социального страхования

as - так как

up to a specific cap – до определенного уровня

tax – облагаться налогом

Mover – перевозчик

to “encourage” – поощрять

designated - определенный

the restricted area –ограниченная территория

privately - частный

0) Retirement Taxes levied by the government to plan for a taxpayer’s retirement could be considered retirement taxes. In the United States we pay into a social security system that provides income to retired workers from the general fund. Our tax is regressive as we all pay the same rate up to a specific cap. Then all income above the cap is not taxed.

11) Tariffs - An import or export tariff is one that is paid by the movers of any good through a political border. Typically, it is used to “encourage” local businesses and “discourage” the purchase of foreign goods, by increasing the price for the foreign goods.

12) Tolls are charged to drivers who cross through designated bridges, tunnels, and even some roads. They usually always paid in fixed amounts each time you drive pass through the restricted area. Tolls are frequently used for state projects fund but can also be used for privately funded projects.