1. His father is not watching TV at the moment. He
is sleeping because he is tired. 2. Pat is not cooking
dinner at the moment. She is talking on the phone. She
cooks dinner every Monday. 3. I am not drinking
coffee now. I am writing an English exercise. 4. I do not drink coffee in the evening. I drink coffee in
the morning. 5. Is your friend doing his homework
now? 6. Does your friend do to school in the morning?
7. Look! The baby is sleeping. 8. The baby always
sleeps after dinner. 9. My grandmother does not work,
She is on pension. 10. My father is not sleeping now.
He is working in the garden, 11. I usually get
up at seven o'clock in the morning. 12, What is your
sister doing now? - She is washing her face and
hands. 18. When you usually come home from
wchool? - I come at three o'clock, 14. Where
your cousin works? He works at a hospital,
16. Does your sister study at college?- No, she goes to school, 16. My cousin goes to school every
day, 17. My mother is not playing the piano pow.
Активом на деловом языке называются составные части имущества безотносительно к имеющимся долгам, то есть наличные деньги, векселя, ценные бумаги, товары, инструменты, машины и орудия или постройки и земли, а также имеющие быть полученными долги по счетам.
Пассив состоит из подлежащих еще выполнению обязательств, каковы долги, вексельные акцепты, неуплаченные подати и т. д. Торговый указатель всех активов и пассивов называется инвентарем; напротив, указывающий на отношение между активом и пассивом итог называется балансом.
