Because accounting affects people in many different fields, public accounting and private accounting include specialized services.

machine-tools for sale? 3. I hope the defects in insulation won't cause any delay in shipment.

зарание спасибо )))))))

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Sunday. I like this day very much. You needn't hurry anywhere and you may go wherever you like after your week's work. On this day I wake up later than usual. But sometimes I don't get up till nine or ten o'clock. I read morning newspapers or listen to music. As soon as I get up I air the room, make my bed and do morning exercises. Then I have breakfast, clear away the dishes and wash up. Two more hours for getting ready with my homework and I am free. I meet my friends and we discuss our plans together. We may go to the cinema or theatre, to museums and parks. Last Sunday we went to the Botanical Garden. There were many beds of spring flowers there: red, yellow and blue. People in light clothes were walking along the paths. The air was fresh and promising. It was very pleasant to spend time there. In fine weather we also like to be out of town. We find a nice place somewhere in the forest or on the bank of the river. We lie in the sun, play different games and swim. In winter my friends and I often go to the skating-rink. Skating is my favourite kind of sport, but I like to ski too. When the weather is bad my friends come to my place. We listen to music or go to the cinema. We like films about the life of our contemporaries abroad. On the way home we usually discuss the films we've seen. In the evening all the members of our family get together. We have our supper, make plans for tomorrow, watch TV or read books. Reading is my hobby. Sometimes we receive guests at our place or go out for a walk. In general I enjoy my days off very much.

Answer the questions: 1. How many days a week do you have classes? 2. When is your day off? 3. What time do you get up on Sunday? 4. What do you do next? 5. Do you usually meet your friends on Sunday? What do you do together? 6. Do you often go to the country? Who with? What do you do there? 7. What do you do if the weather is bad?

animals. They say that pets can anticipate their owners leaving for trips or returning home. These animals somehow know when they are going to be fed or taken for a walk. Does this mean anything or is it just a coincidence? Maybe it has nothing to do with psychic powers, maybe pets just understand enought language to get the message? Surprisingly, little research has been done on these phenomena. However, naturalists have carried out some experiments to investigate such behaviour. The evidence suggests that pets seem to react to their owners' thoughts and intentions but the mechanism of such communication remains unknown. Another thing scientists are unable to explain is animals' sense of direction. How can pigeons find their way back home over hundreds of miles in unfamiliar places? The research into animal navigation has not helped to solve this mystery. In some experiments pigeons were taken away from home in closed vans to check whether they could remember their way. They were still able to find their way home easily. They could navigate on cloudy days and even at night which means they don't use the sun. And they couldn't smell their home because they were miles away from it. It's quit remarkable to think that many animals escaped the great Asian tsunami in 2004. Elephants in Sri Lanka moved to high ground before the giant waves struck. Some dog owners were surprised by the fact that their pets refused to go to the beach for a walk on the day of the tsunami. Some local tribes on the islands were warned by the behaviour of the animals and moved away from the coast before the disaster. But how did the animals know? They also seem to know about other disasters. Domestic animals often behave in an anxious or unusual way several hours before earthquakes strike. Similar behaviour occurs before avalanches or even explosions. The ability of animals to anticipate disasters could be of great help to people. In China, for example, the authorities encourage people to report unusual animals' behaviour and it has enabled cities to be evacuated before earthquakes, saving lots of lives. Do we have any unexplained powers? Have you ever felt like someone was staring at you while you had your back turned to them? Have you ever felt like you knew what someone was going to say before they said it or even that you were familiar with a place that ypu knew you had never been to before? These may all be indications of the powers which we might have lost just because we no longer need them: telephones and television have replaced the feelings, maps and global positioning systems have replaced the sense of direction. But still we have much to learn from animals about their nature, and about our own.

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
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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?

Britain and to many other countries attract considerable interest and publicity, and they are also closely involved in the work of many charities.6. Parliament, Britain's legislature, comprises the House of Commons, the House of Lords and the Queen in her constitutional role. The House of Commons has 651 elected Members of Parliament, each representing a local constituency. The House of Lords is made up of 699 hereditary and life peers and peeresses, and the two archbishops and the 24 most senior bishops of the established Church of England.7. The center of parliamentary power is the House of Commons. Limitations on the power of the Lords – it rarely uses its power to delay passage of most laws for a year – are based on the principal that the House should complement the Commons and not rival it. Once passed through both Houses, legislation receives the Royal Assent and it then becomes law.