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Impudence.
Courage.
D) threat (will)
C) promise (will)
B) threat.
A) Reproach or irritation for an action which could have been avoided.
Disapproval, reproach
Polite request.
Informal request.
The most usual form of request.
Prohibition
Granting or denying permission.
Asking for permission.
Ability, resulting from circumstances.
e.g.You may come any time you like.
Cf.: He can be very witty (he has the ability).
He may be very witty if he chooses.
Cf.: Could – was able to
Nell could study well (but did she?)
Nell was able to study well (and she really did)
IV. Permission. Prohibition
May can must be to
e.g. – May I use the chance?
- Yes, you may (you may not, you needn’t, you mustn’t)
e.g.You mustn’t smoke here
are not to
V. Polite questions or requests
Will would could may might
e.g.Will/would you let me have a look at it?
e.g.Could you give me a hint if I am at a loss?
e.g.May/might I trouble you for the dictionary?
VI. Disapproval, reproach
Might should ought could
e.g.You might help me to do the flat.
You might have helped me …….. (why didn’t you?).
e.g.Why should you ask me to do it?
b) Reproach for failing to do what was one’s moral obligation or duty.
e.g.You ought to/should have warned me about the danger.
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3.Reproach for failing to do what was in one’s power.
e.g.You could have dropped at my place, couldn’t you?
VII. Promise. Threat. Determination. Persistence. Asking for instruction
Shall will/would
- a) Promise.
e.g. You shall choose any present you like for your birthday.
e.g. Don’t make so much noise. You shall be punished.
e.g. I will buy you the book.
e.g.I will give you a good thrashing for the thing like this.
NOTE: “will” is used in the meaning of threat a promise in the first person, “shall” – in the 2-nd and 3-rd.
- Determination, will.
e.g.They shall not pass, we’ll stop them.
I shall choose my own career.
I will not have him here again.
- Persistence, refusal to do smth.
e.g. I ask the student, not to be late, but he will have his way.
The door will not open.
- Asking for instructions.
e.g.Shall I do it for you?
VII. Courage. Impudence
Dare
e.g.Dare she swim across the river?
e.g.How dare you talk to me after what you’ve told me?
NOTE: a) as a modal verb “dare” is used in interrogative and negative sentences.
b) as a notional verb “dare” has 2 meanings: “to have courage” and “to challenge”.
Законы:
· О банках и банковской деятельности (ст.40)
· О ЦБ РФ (ст.4)
· О БУ (п.1 ст.22 закона 402 – ФЗ)
ЦБ РФ = орган государственного регулирования БУ.
Формы методологического руководства:
1) План счетов БУ
2) Правила ведения БУ
3) Положения и указания о порядке ведения учета основных банковских операций
4) Перечень форм годовой периодической отчетности
С 01.01.2012 вступает в силу новы закон «О БУ» (ст. 23 закона 402 – ФЗ). ЦБ утверждает:
1) отраслевые стандарты и обобщает практику их применения (положения)
2) Участвует в подготовке и согласовывает программу разработки федеральных стандартов (ПБУ)
3) Участвует в экспертизе проектов федеральных стандартов
4) Участвует совместно с уполномоченным федеральным органом в установленном порядке в разработке международных стандартов (Национальный совет по БУ)
5) Осуществляет иные функции, предусмотренные ФЗ
Уровни нормативного регулирования БУ в КО:
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1. ФЗ и иные законодательные акты:
a) Кодексы (ГК РФ, НК РФ) – содержание договора банковского вклада, кредита, формы безналичных расчетов, налоги, порядок открытия счетов клиентов
b) Закон «О БУ» №402 – ФЗ от 02.12.11г
c) Закон «О Банках и банковской деятельности» №395-1 от 02.12.90
d) Закон «Об акционерных обществах» №208-ФЗ от 26.12.95
e) Закон «Об обществах с ограниченной ответственностью» №14-ФЗ от 08.12.98
f) Закон «О аудиторской деятельности» № 307-ФЗ от 30.12.08
