2015-04-20
628
| tax | налог | |
| tax department | налоговый отдел | |
| taxation | налогообложение | |
| was to visit | Он должен был посетить | |
| solicitor | адвокат (дающий советы | |
| и готовящий документы | ||
| для суда) | ||
| legal | юридический | |
| assistant | помощник | |
| legal assistant | помощник по юридиче | |
| ским вопросам | ||
| scope | объем, диапазон | |
| scope of business | объем бизнеса | |
| commercial | [k@'mýSl] | торговый |
| commercial taxes | налог на торговые пред | |
| приятия | ||
| Project Finance | проектное финансирова | |
| ние | ||
| matter | вопрос, дело | |
| taxation matters | вопросы- налогообложе | |
| ния | ||
| guide | [gaId] | справочник |
| tax guide | справочник по налогам | |
| rate | ставка | |
| tax rate | ставка налога | |
| to save | сэкономить | |
| hint | намек, идея, отдельная | |
| рекомендация | ||
| tax saving hints | рекомендации для ле | |
| гального уменьшения | ||
| уплаты налогов | ||
| corporation | корпорация | |
| note | примечание | |
| to apply | [@'plaI] | применять |
| applicable | применяемый | |
| to include | включать | |
| including | включая | |
| to charge | взимать, брать, взыски | |
| вать | ||
| charge | взимание | |
| chargeable | взимаемый | |
| gains | выручка | |
| less | менее,за вычетом | |
| threshold | ['TreShould] | порог |
| associated | ассоциированный | |
| accounts year | отчетный год | |
| taxable | налогооблагаемый |
Exercises 1. Read the following:
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| • after the lecture on UK taxation system the Tax Department in the centre of London They went there by tube. | • It is the fastest means of transport. They went to the secretary's office. in the conference room an extract from the guide threshold |
2. Underline the answers true to the text:
| • After what lecture did the group visit a lawyers' firm? | On taxation. On lawyers. On lawyers' firms. |
| • By what means of transport did they go? | By taxis. By tube. By bus. |
| • Who is Mr. Brown? | Secretary. Head of a department. Head of the firm. |
| • How many lawyers were present at the talk? | Only Mr. Brown. Mr. Brown and a colleague of his. Mr Brown and a few colleagues of his. |
| • On what matters did they speak? | Only on commercial taxes. Only on international taxes. Only on Project Finance taxes. On a few taxation matters. |
| • Did the participants ask any questions? | Yes, and quite a lot. Yes, just a few. No, they didn't. |
| • What guides were they offered? | Latest tax guides. Latest project finance guides. Latest corporation tax guides. |
3. Match English and Russian equivalents:
| containing current tax rates | общая прибыль |
| containing tax saving hints | отчетный год |
| standard rate | налогооблагаемая выручка |
| small companies iate | налогооблагаемая прибыль |
| the tax rate is applicable to... | пороговая сумма уменьшается |
| total profits | иметь другие (ассоциированные) компании |
| chargeable gains | содержать действующие ставки налогов |
| taxable profit | содержать информацию о легальных путях сокращения выплаты налогов |
| the threshold is reduced | обычная ставка |
| to have associated companies | ставка для малого бизнеса |
| accounts yeai | эта ставка применяется к... |
Пассивный залог Passive Voice
Глаголы в пассивном залоге употребляются, когда неважно или неизвестно, кто выполнял действие.
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Образуется пассивный залог следующим образом:
The threshold is reduced.
They were offered latest tax guides.
A lot of questions were asked and answered.
4. Translate into Russian:
A lot of topics were discussed in the course of the Programme.
Many lecturers were invited.
Many materials were distributed.
Similar programmes are organised now too.
I believe similar programmes will be oiganised in future too.
5. Insert articles:
On... certain day after... lecture on... UK taxation system.... group was to visit... Tax Department of... lawyers' firm in... centre of London. Mr. Hill and... participants went there by tube which is... fastest means of transport.
6. Insert prepositions:
After they got... the building.. the firm they went.. the secretary's office. And Mr. Hill spoke... the secretary for some time. Then they moved... the conference room.... conference room a few Englishmen were waiting... the Group.
7. Complete the sentences:
Mr. Brown,..., welcomed the Group and introduced... They were solicitors... of different offices. Each of them spoke... Thus the participants had some information on... and other taxation matters. A lot of... answered then. The discussions were... Before the participants left they were offered.. hints.
