2. Complete the text using the words in the box.

owns cash held at bank assets liabilities
cash depreciation valuation owes
lists balance sheet draw up statement
scrap debtors

Every year a business will(l) … a (2) … to see how it stands financially. This document consists of two (3) … and is called a (4) … . One list will contain all the things the business (5) … . These are its (6) … . The other list consists of the things the business (7) … and these are its (8) … . Every item has to be valued. One item will be the amount of (9) … the business has on its premises and another will be the amount standing on the bank account. This is called (10) … . Some items can be valued exactly but others can only be given an approximate (11) … . Machinery or equipment, for example, suffers from 'wear and tear' and gradually loses its value. This process of losing value is assumed over a period of time and is called (12) … . When these items are sold, the price is referred to as its (13) … value. Other assets include (14) … . This item is the total amount owed by customers

1. You are on a train. Ask someone you don't know to close the window

     - Do  you mind of opening the window?

     - No, I don't.

     - Could you help me because I don't know how to do it.

     - Sorry, I'm afraid. I can't.

     - But why? Why not?

     - Because of my fingerache. I've broken it.

     - Oh, awful!  It's a pity.

     - You have to ask someone else.

     - Of course, I have. It's terribly hot. What can we do?

     - Let's try to look for somebody who will be able really to help...

3. You see your middle-aged neighbour in the street. Ask him/her to post a letter for you

    - How do you do, Nina Vasilievna?

    - I'm fine, thanks. What about you?

    - Thanrs, fine.

    - What can I do for you?

    - Would you post a letter for me, I have no time,  I  have to go to meet my little sister after her classes.

    - With a pleasure. Whom have you written a letter?

    - To my elder brother.

    - Isn't he at home?

    - Oh, no. He has left to Moscow to enter the university.

    - Well, give me your letter. I must go.

    - Thank you very much.

    - Never mind.

1. More than two thousand students are receiving an education in this college.

Более двух тысяч студентов получают образование в этом колледже

2. Anna went to kindergarten.

Анна пошла в детский сад

3. Alex is regrettably ill and unable to attend this session.

Алекс, к сожалению, болен и не сможет присутствовать на заседании.

4. What's a nursery school?

Что это за детский сад?

5. The best students were choosed by the grammar schools.

Средние школы выбрали лучших учеников

6. They should work according to their abilities and skills.

Они должны работать в соответствии со своими и профессиональными навыками.

Объяснение: