Англ.яз. (профессиональный для направления «Экономика»). Часть 1

Combine two parts together:

• Local government revenues come primarily from grants from central government funds,
• levels of government: the central government (HM Revenue and Customs) and local government
• Central government revenues come primarily
• from income tax, National Insurance contributions, value added tax, corporation tax and fuel duty
• Taxation in the United Kingdom may involve payments to a minimum of two different
• business rates in England and Wales, Council Tax and increasingly from fees and charges such as those from on-street parking

Combine two parts together:

• Computation of income subject to tax may be determined under accounting principles
• from business, net gains, and other income
• Many jurisdictions tax the income of individuals
• and business entities, including corporations
• Generally the tax is imposed on net profits
• used in the jurisdiction, which may be modified or replaced by tax law principles in the jurisdiction

Верна ли грамматическая конструкция в данных предложениях? A) The legal definition and the economic definition of taxes differing in that economists do not consider many transfers to governments to be taxes B) For example, some transfers to the public sector are comparable to prices

• А — да, В — да
• А — да, В — нет
• А — нет, В — да
• А — нет, В — нет

Give the correct explanation without using a glossary: «a multitude, a great number of; a crowd» is ..

Определите слова, относящиеся к бизнесу:

• encash
• vendible
• a head teacher
• invitation
• a warrantor

Choose the correct translation of the phrase: соответствовать требованиям, правилам и т.д.

• to seek evidence
• to agree with regulations
• to comply with regulations
• to comply with auditing standards

Верна ли грамматическая конструкция в данных предложениях? A) The U.S. income tax system imposes a tax based on income on individuals, corporations, estates, and trusts B) The tax is taxable income, defined, times a specified tax rate

• А — нет, В — нет
• А — да, В — нет
• А — нет, В — да
• А — да, В — да

Give the correct explanation without using a glossary: “to send or appoint as a representative or deputy” is to …

Сhoose the correct explanation without using a glossary: «indicating or occurring in the beginning» is …

• initial
• comprehensive
• inherent
• lucrative

Give the correct explanation without using a glossary: “to keep or keep up; to continue in or with; carry on” is to …

Choose the correct translation of the phrase: проблема сбыта

• sales problem
• sailing problem
• the problem of getting away
• charge problem

Верна ли грамматическая конструкция в данных предложениях? A) In addition, certain taxes, particularly income taxes, may be imposed on the members of organizations for the organization’s activities B) Thus, partners are taxed on the income of their partnership

• А — нет, В — нет
• А — да, В — нет
• А — нет, В — да
• А — да, В — да

Give the correct explanation without using a glossary: «below what is usual or normal; poor; bad» is …

Combine two parts together:

• Corporation tax forms the fourth-largest source of government
• and on the profits of permanent establishments of non-UK resident companies and associations that trade in the EU
• Prior to the tax’s enactment on 1 April 1965, companies
• and individuals paid the same income tax, with an additional profits tax levied on companies
• Corporation tax is a tax levied in the United Kingdom on the profits made by companies
• revenue (after income, NIC, and VAT)

Choose the correct translation of the phrase: независимая проверка

• substantive figures
• substantive testing
• balance sheet
• independent testing

Combine two parts together:

• In addition, businesses may deduct most types of
• are subject to limitations
• For example, only 50% of the amount incurred
• for any meals or entertainment may be deducted
• Some of these deductions
• expenses incurred in the business

Combine two parts together:

• The U.S. federal and most state income tax systems
• personal exemptions
• A federal foreign tax credit
• is granted for foreign income taxes
• Taxable income is gross income less exemptions, deductions, and
• tax the worldwide income of citizens and residents

Choose the correct translation of the phrase: установленное законом требование

• legal testing
• relevant requirement
• legal requirement
• statutory requirement

Определите слова, относящиеся к бизнесу:

• go adrift
• a short notice
• headstand
• a letter of credit
• know-how

Give the correct explanation without using a glossary: all that is contained in something; everything inside; essential meaning, substance» is …

Choose the correct explanation without using a glossary: «declared by statute to be such, and hence legally punishable’ is …

• relevant
• statutory
• wholesale
• marginal

Combine two parts together:

• Income tax systems will often have deductions available
• with income tax, while the legislation imposing corporation tax has itself been amended; the rules governing income tax and corporation tax have thus diverged
• Corporation tax forms the fourth-largest source of government
• revenue (after income, NIC, and VAT)
• Since 1997, the United Kingdom’s Tax Law Rewrite Project has been modernising the United Kingdom’s tax legislation, starting
• that lessen the total tax liability by reducing total taxable income

Верна ли грамматическая конструкция в данных предложениях? A) Many jurisdictions tax the income of individuals and business entities, including corporations B) Generally the tax is imposed on net profits from business, net gains, and other income

• А — да, В — да
• А — да, В — нет
• А — нет, В — да
• А — нет, В — нет

Верна ли грамматическая конструкция в данных предложениях? A) Taxes on property are typically impose only at the local level, though there may be multiple local jurisdictions that tax the same property B) Other excise taxes are imposed by the federal and some state governments

• А — да, В — да
• А — нет, В — да
• А — нет, В — нет
• А — да, В — нет

Give the correct explanation without using a glossary: “to ease, lighten, or reduce (pain, anxiety, etc.) is to …

Верна ли грамматическая конструкция в данных предложениях? A) Governments use different kinds of taxes and vary the tax rates B) This is do to distribute the tax burden among individuals or classes of the population involved in taxable activities, such as business, or to redistribute resources between individuals or classes in the population

• А — да, В — нет
• А — нет, В — нет
• А — да, В — да
• А — нет, В — да

Choose the correct translation of the phrase: дипломированный частнопрактикующий бухгалтер

• well-qualified private accountant
• chartered practicing accountant
• chartered public accountant
• well-educated public accountant

Give the correct explanation without using a glossary: “moving back and forth or up and down; rising and falling” is …

Give the correct explanation without using a glossary: a way of spending spare time pleasantly» is a …

Give the correct explanation without using a glossary: “to place or set (a burden, tax, fine, etc. on or upon) as by authority” is to …

Combine two parts together:

• Individuals residing abroad may also claim
• income from whatever source»
• Individuals may be a citizen or resident of the
• United States but not a resident of a state
• Gross income includes «all
• the foreign earned income exclusion

Верна ли грамматическая конструкция в данных предложениях? A) This practice is often disliked by finance ministers, since it reduces their freedom of action B) Some economic theorists considers the concept to be intellectually dishonest since, in reality, money is fungible

• А — нет, В — да
• А — да, В — нет
• А — да, В — да
• А — нет, В — нет

Choose the correct translation of the phrase: управление предприятием

• enterprise ruling
• enterprise management
• company management
• managing of the enterprise

Give the correct explanation without using a glossary: «to enlist (new members) as for a party or organization» is to…

Combine two parts together:

• Certain income, however, is subject to tax exemption
• personal exemptions, a fixed dollar allowance
• The allowance of some nonbusiness deductions
• is phased out at higher income levels
• Individuals are also allowed a deduction for
• at the federal and/or state levels

Choose the correct explanation without using a glossary: «carrying out (of something desired, expected, predicted; performance; completion) is …

• assumption
• embezzlement
• responsibility
• fulfillment

Give the correct explanation without using a glossary: “to read over carefully and correct, improve, or update where necessary” is to …

Верна ли грамматическая конструкция в данных предложениях? A) Money provided by taxation has been used by states and their functional equivalents throughout history to carry out many functions B) Some of these include expenditures on war, the enforcement of law and public order, protection of property, economic infrastructure, public works, social engineering, subsidies, and the operation of government itself

• А — нет, В — нет
• А — да, В — нет
• А — нет, В — да
• А — да, В — да

Give the correct explanation without using a glossary: “following in order, without interruption; successive” is …

Choose the correct translation of the phrase: подавать апелляционную жалобу

• to avoid an appellation
• to make an appellation
• to lodge an appeal
• to send an appeal

Choose the correct translation of the phrase: доход после удержания (за вычетом) налогов

• free income
• consolidated income
• after-tax income
• corporate income

Choose the correct explanation without using a glossary: «to unite or combine into a single whole; to include; to embody» is …

• to combat
• to incorporate
• to rectify
• to conclude

Combine two parts together:

• Income tax systems will often have deductions available
• have not paid enough during the tax year; and tax refunds from the government for those who have overpaid
• Personal income tax is often collected on a pay-as-you-earn basis, with
• small corrections made soon after the end of the tax year
• These corrections take one of two forms: payments to the government, for taxpayers who
• that lessen the total tax liability by reducing total taxable income

Give the correct explanation without using a glossary: «a point, matter or question to be disputed or decided» is an…

Choose the correct translation of the phrase: система, при которой размер облагаемого налогом дохода определяется самим налогоплательщиком

• taxable permanent establishment
• system of self-return
• system of self-made profit
• system of self-assessment

Верна ли грамматическая конструкция в данных предложениях? A) The difference is call compliance cost, and includes for example the labour cost and other expenses incurred in complying with tax laws and rules B) The collection of a tax in order to be spend it on a specified purpose, for example collecting a tax on alcohol to pay directly for alcoholism rehabilitation centres, is called hypothecation

• А — да, В — да
• А — да, В — нет
• А — нет, В — да
• А — нет, В — нет

Верна ли грамматическая конструкция в данных предложениях? A) Furthermore, it often happens that taxes or excises initially levied to fund some specific government programs are then later diverted to the government general fund B) In some cases, such taxes are collected in fundamentally inefficient ways, for example highway tolls

• А — да, В — нет
• А — нет, В — да
• А — нет, В — нет
• А — да, В — да

Give the correct explanation without using a glossary: “trustworthy, able to pay back” is …

Give the correct explanation without using a glossary: » a receiving or being received» is

Верна ли грамматическая конструкция в данных предложениях? A) Historically, the nobility were supported by taxes on the poor; modern social security systems are intended to support the poor, the disabled, or the retired by taxes on those who are still working B) In addition, taxes are applied to fund foreign aid and military ventures, to influence the macroeconomic performance of the economy, or to modifying patterns of consumption or employment within an economy, by making some classes of transaction more or less attractive

• А — да, В — нет
• А — нет, В — да
• А — нет, В — нет
• А — да, В — да