Iv. перепишите следующие предложения, выпишите из них причастия, определите их форму и функцию в предложении. переведите предложения на язык. 1. having issued shares, the company managed to attract a lot of shareholders. 2. when setting up a company it is necessary to take into account three basic components of any business: recourses, labour, capital. 3. a growing and important part of most public accounting firms' practice is management advisory services or consulting. 4. being located close to a market, the company managed to minimize the cost of damage or loss during the transportation of goods. 5. having been discussed in detail, the new accounting principles were recommended for general use. v. перепишите и письменно переведите на язык предложения, в которых употреблен независимый причастный оборот. 1. having set the goal the company tried to find alternative ways of accomplishing it. 2. the work being finished the participants of the conference discussed its results. 3. the annual report having been published, the investors received quantitative data for the evaluation of the company's activities. 4. having been published in the morning papers the news spread quickly. 5. the total amount of britain's exports has increased by 19,4 per cent in the first six months of the year, foodstuffs and manufactured goods being the major export items. vi. перепишите предложения и переведите их на язык, обращая внимание на различные значения глаголов should, would. 1. if there were no established rules for recording transactions it would be impossible to keep the accounting system in balance. 2. any auditor should be able to give his professional opinion as to whether the company's financial reports fairly present its financial position and operating results. 3. had he come earlier, he would have certainly attended the meeting. 4. the manager was sure that the company would achieve the goals set.

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