Have you ever been scared?

oday. (If...) 2. I want to buy a horse. I live in a city. (I...) 3. I do not study very hard. I always fail my exams. (If...) 4. I am not very rich. I do not know the winning lottery numbers. (I...) 5. I do not have a yacht. I can not go sailing at weekends. (If...) 6. I want to do things differently. I can not live my life over again. (I...)

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?

Bob (to hate, to wash) the dishes.

my friend Mike ... me there

Нужен мини рассказ,чем был напуган.Заранее спасибо

3. I love rock'n'roll. I (like / have liked) it all my life. 4. The Stones concert (has been / was) excellent. 5.I (have bought / bought) all their records after the concert. 6. How long (have you known / do you know) Peter? 7. I (know / have known) him since we were at school together. 8. When (did you get / have you got) married to him? 9. We (have been / are) together for over ten years, and we (have got / got) married eight years ago. ОЧЕНЬ НУЖНО!!!!!ПОМОГИТЕ ПОЖАЛУЙСТА!!!!!

6. Have you ever been to France? 7.I have worked there since 1997. 8. He will have come there by 7 o'clock. 9. She had fin­ished her work when we came in. 10. Ann has recently lost his telephone number.

to send an email?

3. Which sites do you usually visit?

4. Do you chat online?

5. Do you have your own website?

6. Does your school have its own website?

7. Do you buy anything on the Internet?

8. For what purpose do young people use the Internet?

9. What do you know about hackers and viruses?

10. How does the Internet effect our lives?

11. Has the Internet changed your life? If yes, in what ways?