Oats and barley have much in common. They are both small grains

than the British. After two weeks I understood why Australia is called "the lucky country". One reason is that the weather is good. The sun is always shining. Thanks to warm, sunny weather, you can spend all the time outdoors. What a good chance one can have to look sunburned, to enjoy sunbathing and water sports. Well< Australia is a great place to live.

Text 2. I think it doesn't matter much what country it might be. Now I'm dreaming of living in a home one green hillside within a 10-minute walk of a broad white sand beach or of a nearby river. I'd like to have a lot of horses, a fertile farmland and a good climate for growing a variety of fruits and vegetables. But if I happen to change my mind, I know, I can move to any place. Because it's a vast country with various climates, landscapes and possibilities where you can always find a place to your liking.

Text 3. I don't want to live anywhere else but in Russia. I was born here and I'm not going to leave it. But a lot of countries attract me as a traveler. I've read much about European countries and I finally set my eyes on Spain. Firstly, I like its climate, hot and dry. Another reason for my choice is Spanish food. A lot of exotic fruits that I have never seen in Russia grow there. But what attracts me most of all Spain? Of course, people. Unfortunately, I haven't got any Spanish friends, even pen friends, but I believe the Russians and the Spanish have much in common.

If I happen to live in Spain, I'll live in a small provincial town, far from big cities. My house will be in the mountains where nature is wild and magic. But still it is dream, and perhaps some day I'll visit Spain, but I will only visit, I'm not going to live there. East or West, home is best. I can't imagine my life in another country without Russian friends, the Russian language, Russian frost and Russian cookery:

MY
FAMILY

I am Alex Sidorov. Alex is my first name and Sidorov
is my surname. I am seventeen years old. I want to tell you a few words about
my family. My family is large. I've got a mother, a father, a sister, a brother
and a grandmother.

There are six of us in the family.

My mother is a teacher of biology. She works in a
college. She likes her profession. She is a good-looking woman with brown hair
and green eyes. She is forty-four but she looks much younger. She is tall and
slim.

My father is a computer programmer. He is very
experienced. He is a broad-shouldered, tall man with fair hair and grey eyes.
He is forty-six. My father often sings and when we are at home and have some
free time, I play the guitar and we sing together. My father knows all about
new radio sets and likes to repair old ones. He is also handy with many things.
When he was small, he liked to take everything to pieces. My grandmother told
me a story that once my father tried to "repair" their kitchen clock.
He managed to put all the wheels and screws back again — but the clock did not
work. They had to give it to a repairman. But that happened a long time ago.
Now he can fix almost everything: a vacuum cleaner, a washing machine, a fridge
and what not. He's got a few shelves where he keeps everything he needs. On the
table there's always a radio in pieces.

My parents have been married for twenty-six years.
They have much in common, but they have different views on music, books and
films. For example, my father likes horror films and my mother likes "soap
operas". My father is fond of tennis. My mother isn't interested in
sports. But my parents have the same opinion about my education and upbringing.


My parents are hard-working people. My mother keeps
house and takes care of me and my father. She is very good at cooking and she
is clever with her hands. She is very practical. My father and I try to help
her with the housework. I wash the dishes, go shopping and tidy our flat.

My grandmother is a pensioner. She lives with us and
helps to run the house. She is fond of knitting.

My sister Helen is twenty-five. She is married and has
a family of her own. She works as an accountant for a small business company.
Her husband is a scientist. They've got twins: a daughter and a son. They go to
a nursery school.My brother Boris is eleven. He is a schoolboy. He wants to
become a doctor but he is not sure yet. Three months ago he dreamed of being a
cosmonaut.

I want to become a student. I'd like to learn foreign
languages. I think I take after my father. I'm tall, fair-haired and
even-tempered. I always try to be in a good mood.

We've got a lot of relatives. We are deeply attached
to each other and we get on very well.

The accounting profession in the market economy consists of public and private ac-
countants. Public accountants are independent professionals who provide services for a fee.
Accountants who are employed by business firms are known as private accountants.
The main form of business organization in the accounting profession is partner-
ship, though some public accountants practise alone and the others have formed pro-
fessional corporations. Public accountants try to avoid limited liability, because they
believe that professionals should take full responsibility for their judgements.
The title certified public accountant refers to the holder of a license to practise
public accounting. The license is granted by a state government. It is granted to people
who meet educational and experience requirements and pass an examination. All Ameri-
can certified public accountants are expected to keep their knowledge up to date and to
7


maintain the highest standard of integrity, professional independence and confidentiality.
In Russia accountants also try and do their best to keep up high professional stan-
dards. For many years they were held in a very low esteem in the country, now the
situation is changing for the better. Public accountants in Russia offer different ser-
vices. The main service is auditing. Besides, public accounting firms offer consulting
services, some accountants are also active in tax planning and preparation of tax re-
turns. Russian and American public accountants have much in common.
The work of private accountants in Russia differs greatly from what American ac-
countants employed by business firms do because Russia is only entering a market
economy.
Accountants who work for the US business firms have wide responsibilities. Their
duties include cost accounting, capital budgeting for current operations, tax planning,
they must know how to design financial information systems, and do may other
things.

Answer the questions on the text:
1. What are public accountants?
2. What are private accountants?
3. How do public accountants organize their activities?
4. Who can get a license to practise public accounting?
5. What services do Russian public accountants provide?

1)wat is your name?
2)wat is your surname?
3)How old are you?
4)where do you live?
5)where were you born?
6)Is your family large?
7)wat are your parents?
8)what do you usually do in the evenings?
9)How do you spend your weekends?
10)Have you got a room of your own?
11)Can you describe it?
12)What is your hobby?
13)Who is your best friend?
14)Can you describe him/her?
15)Do you have much in common?
16)Is your friend easy to get along with?
17)When did you Ieave schooI?
18)What subjects were you good at?
19)What subjects did you like?
20)What subjects did you dislike?
21)Did you like your English classes?
22)What did you do during your English classes?
23)Are you fond of reading?
24)Do you read much?
25)Have you got a lot of books at home?
26)Do you read newspapers?
27)What newspapers Do you read?
28)Do you like watching TV?
29)What are your favourite TV programmes?
30)What are going to do toning?
31)What did you do yesterday?
32)What have you aIready done today?
33)What will you do next weekend?