Выпишите из третьего абзаца текста предложение с независимым причастным оборотом, подчеркните его. 1. Equity is ‘the residual interest in the assets of an entity that remains after deducting its liabilities’. In a business, the equity is called the ownership interest or owner’s equity. The owner’s equity is the resources invested in the business by the owner. It is also known as the residual equity because it is what would be left over if all the liabilities were paid. Transposing the balance sheet equation, we can state owner’s equity as follows: assets – liabilities = owner’s equity.
2. The four types of transactions affecting owner’s equity are as follows: owner’s investments, owner’s withdrawals, revenues, expenses. Two of these transactions, owner’s investments and owner’s withdrawals, designate assets that the owner either puts in the business or takes out of the business.
3. For instance, if the owner of a company takes cash out of his personal bank account and places it in the business bank account, it is the owner’s investment. The assets (cash) of the business being increased, the owner’s equity in those assets also increases. Conversely, if the owner takes cash out of the business bank account and places it in his personal bank account, he makes a withdrawal from the business. The assets of the business have decreased,
and the owner’s equity in the business has also decreased.
4. The other two types of transactions that affect owner’s equity are revenues and expenses. Simply stated, revenues and expenses are the increases and decreases in owner’s equity that result from operating the business. For example, when a customer pays cash to the company in return for a service provided by the company, a revenue results. Assets (cash) of the company have increased, and the owner’s equity in those assets has also increased. On the other hand, if the company pays out cash in the process of providing the service, an expense results and is represented by a decrease in assets (cash) and a decrease in the owner’s equity in those assets. Generally speaking, a company is successful when its revenues exceed its expenses. When revenues exceed expenses, the difference is called net income, and when expenses exceed revenues, the difference is called net loss.
Hobby is a favorite occupation of a person in his or her free time. People are different so they have hobbies of various kinds. Somebody likes to knit or sew things, other likes to make everything with his own hands or to draw, to take pictures. Many children and grow-ups are fond of collecting. They collect old coins, postcards, toys, stamps.
Hobby helps people to relax, to forget about their troubles and to have a good time.My hobby is learning English. Nowadays it’s especially important to know foreign languages because we need it for our work, for travelling abroad. Everyone who knows foreign languages can speak to people from other countries, read foreign authors in original that makes our outlook wider.
I think my hobby is very interesting and useful.
Хобби – это любимое занятие человека в свободное время. Люди разные и у них различные увлечения. Кто-то любит вязать или шить, кому-то нравится мастерить все своими руками или рисовать, фотографировать. Многие дети и взрослые увлекаются коллекционированием. Они собирают старые монеты, открытки, марки.
Хобби людям расслабиться, забыть про проблемы и хорошо провести время.
Мое хобби – изучение английского. Сегодня особенно важно знать иностранные языки, они нужны нам для работы и для путешествий. Каждый, кто знает иностранные языки, может говорить с иностранцами, читать зарубежных авторов в оригинале, что расширяет кругозор.
Я думаю, мое хобби очень интересное и полезное.
1. She HAS GOT long hair.
2. We HAVE GOT short hair.
3. You HAVE GOT big eyes.
4. My dog HAS GOT big ears.
5. They HAVE GOT black hair.
Negative
1. She HASN'T GOT long hair.
2. We HAVEN'T GOT short hair.
3. You HAVEN'T GOT big eyes.
4. My dog HASN'T GOT big ears.
5. They HAVEN'T GOT black hair.
Questions
1. HAS Mark GOT a CD?
2. HAS he GOT a watch?
3. HAS Nina GOT a computer?
4. HAS Linda GOT a book?
5. HAVE Peter and Lisa GOT videos?
6. HAVE they GOT bicycles?
Complete the sentences
A.
1. I HAVE GOT some apples.
2. I HAVN'T GOT (not) any shoes.
3. He HAS GOT a new car.
4. They HAVEN'T GOT (not) a new car.
5. How many children HAS he GOT ?
6. We HAVEN'T GOT (not) a dog.
7. I HAVEN'T GOT (not) any food.
8. They HAVE GOT some fruit.
9. She HASN'T GOT (not) any friends.
10. I´m busy, I HAVEN'T GOT (not) a lot of time.
11. This flat is great, it HAS GOT a lot of space.
12. What HAVE you GOT ?
13. HAVE you GOT a pencil?
14. We HAVEN'T GOT (not) any fruit.
15. They HAVEN'T GOT (not) much money.
16. They HAVE GOT a lot of happiness.
17. We HAVEN'T GOT (not) a new computer.
18. Málaga HAS GOT a lot of nice hotels.
19. He HASN'T GOT (not) any problems.
20. Madrid HAS GOT many old buildings.
21. HAVE you GOT an aspirin?
22. I HAVEN'T GOT (not) any cigarettes.
23. HAVE you GOT brothers and sisters?
24. Kim HAS GOT a new watch.
25. HAVE you GOT you plane ticket?
B.
1. I HAVE GOT a house in the country.
2. HAVE you GOT a cold?
3. She HAS GOT 5000 euros in the bank.
4. He HAS GOT four beautiful daughters.
5. They HAVE GOT three kids.
6. Peter HAS GOT Internet.
7. Mark HAS GOT a cat called Monkey.