Ex.1. Complete these sentences using the correct form of must, have to, need, should, ought to

1. You ________ not worry about the article. – I’ll translate it later.

2. The drivers in Ukraine ______ wear seat belts.

3. You _______ have medical insurance when you go abroad.

4. You _______ to buy a licence if you want to set up your own business.

5. The customers ________ not pass this point.

6. They _______ to transfer money yesterday.

7. A CPA _______ pass a series of examinations, after which he receives a certificate.

8. You ______ have the financial statement ready by the end of the month.

9. He ______ invite her to the meeting.

10. You _______ to fill in this application form.

11. You _______ to consult an expert to identify this document.

12. You ______ not take a car to get to the office. I’ll gladly give you a lift.

13. He ______ to send a letter of apology.

14. This is serious, he ______ not joke about it.

15. My boss was ill and I _______ to attend that press conference.

16. They ______ follow his advice.

Ex.2. Translate into English:

1. Керівництво встановлює правила, а ви повинні виконувати їх.

2. Ціна на цей новий товар дуже висока. Ви повинні знизити її.

3. Я вважаю, що він повинен піти у відставку після цього засідання.

4. Почекай трошки, я повинен продивитися ці документи.

5. Тобі не слід втручатися в цю брудну справу.

6. Йому довелося відповісти на багато запитань після засідання Ради Директорів.

7. Йому не слід нехтувати твоїми корисними порадами.

8. Ви повинні вивчити попит споживачів перш, ніж розпочинати виробництво цієї продукції.

9. Тобі потрібно допомогти їй. Вона ще ніколи не складала фінансовий звіт.

10. Коли я змінив роботу, я змушений був переїхати на іншу квартиру.

11. Офіціанти повинні сплачувати податок на гроші, які вони одержують від клієнтів.

12. Ви повинні приходити на роботу вчасно.

13. Ви повинні відправити цей факс негайно.

14. Ти не повинен розмовляти з покупцями таким чином.

Ex.3. Make up sentences about your university environment. Your sentences should describe:

s obligation

s prohibition

s no necessity to do something

Speech and Discussion

Ex.1. Explain why accounting is a basic and vital element in modern business.

Ex.2. Speak about some of the qualifi-cations, both technical and personal, that you think an accountant must have in order to achieve success in his or her field.

Ex.3. Discuss with your groupmates the advantages and disadvantages of a career in accounting.

Ex.4. Familiarize yourself with the following idioms, consult your dictionary and translate the sentences into Ukrainian. Think of situations where you could use them:

1. I don’t believe the company made that profit. Peter has been cooking the books so that he can get a good price for the business.

2. Mr. Brown had to foot the bill for his son.

3. I’ll be hanging up my boots next year. I think I deserve a rest after running the business for thirty years.

4. I can see you have set your mind on taking the job, so I won’t try to dissuade you.

5. I warned you that the idea would never work; what a pity you wouldn’t listen to reason.

Ex.5. Comment on the following:

“When two men in business always agree, one of them is unnecessary.”

(Anonymous)

Lesson 2

Text: Budgeting

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