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UNIT 16 - Англійська мова PDF Друк e-mail
Англійська мова - Англійська мова - Кунатенко Й. Ю.

U N I T 1 6

TOPIC: TAXATION

TEXT A

TEXT B

GRAMMAR: The Conditional Sentences

READING DRILLS

1. Practise the pronunciation of the following words:

a) stress the first syllable:

tax, rate, income, food, clothing, medicine, purchase, product, merchant, weekly, monthly, final, proper, government, agency, source, cost, compensate, portion, revenue, property, permanently, tangible, bonds, mortgages, furniture, nearly, stock, fairly;

b) stress the second syllable:

proportional, progressive, regressive, impose, taxation, essentials, retail, collect, consumer, effective, include, attach, account, assessor, evaluate.

Text A

There are three types of taxes in the United States: proportional, progressive and regressive.

A proportional tax is one that imposes the same percentage rate of taxation 1 on everyone, no matter what their income 2 . Even when income goes up, the per cent of total income paid in taxes does not change.

A progressive tax is one that imposes a higher percentage rate of taxation of people with high incomes than on those with low incomes.

A regressive tax is one that imposes a higher percentage rate of taxation on low incomes than on high incomes. For example, a person with a yearly income of $10,000 may spend $3,000 on food, clothing and medicine, while a person with a yearly income of $100,000 may spend $20,000 on the same essentials. If the state sales tax, which is a regressive tax, were 4 per cent, the person with the lower income would pay a lesser amount in dollars but a higher percentage of total income. *

Sales Taxes 3

A sales tax is a general tax levied on consumer purchases of nearly all products. It is added to the final price paid by the consumer.

For the most part, sales taxes are collected by individual merchants at the time of the sale and are turned over weekly or monthly to the proper government agency. Most states allow merchants to keep a small portion of what they collect to compensate for their time and book-keeping costs.

The sales tax generally is a very effective means of getting revenue for states and cities.

Property Taxes 4

A major source of revenue is the property tax — a tax on real property and tangible or intangible personal property. Real property includes land, buildings and anything else permanently attached to them. Tangible property 5 is all tangible items of wealth not permanently attached to land or buildings, such as furniture, automobiles, the stock of goods in retail stores and clothing. Intangible personal property 6 includes stocks, bonds, mortgages, and bank accounts.

The main problem with personal property as a source of revenue is that many items are not always brought to the attention of the tax assessor — the person who places value on property for tax purposes. Because of this, many things that should be taxed never are. Another problem is that some property is very hard to evaluate fairly.

COMMENTS

1. percentage rate of taxation — процентна ставка оподаткування

2. no matter what their income — незалежно від прибутку

3. sales taxes — податок з продажу

4. property taxes — податок на власність

5. tangible property — матеріальні активи

6. intangible property — нематеріальні активи

VOCABULARY EXERCISES

I. Name the word-building elements (suffixes, prefixes) and the part

of speech of each word. Translate the words:

tax — taxater — taxable — taxability — taxation — taxer — taxing — taxman; impose — imposing — imposition; permanence — permanency — permanent — permanently; collect — collected — collection — collective — collectively — collectivise — collectivism — collector — collectivity.

II. Find equivalents:

1. proportional tax

2. progressive tax

3. regressive tax

4. percentage rate of taxation

5. sales tax

6. to impose/levy a tax

7. to collect taxes

8. property taxes

9. real property/estate

10. to pay taxes

11. source of revenue

12. bank account

13. tangible property

14. essentials

а. регресивний податок

б. процентна ставка оподаткування

в. податок з продажу

г. пропорційний податок

д. стягувати податки

е. податок на власність

є. прогресивний податок

ж. нерухоме майно

з. предмет першої необхідності

и. обкладати податком

і. банківський рахунок

ї. джерело доходу

й. матеріальні активи

к. платити податки

III. Match the antonyms:

income, expenditure, low income, to spend, to go up, to decrease, fairly, to save, high income, to prohibit, wholesale, tangible, permanently, indirect tax, to change, non-essentials, to be the same, to allow, intangible, direct tax, retail, unjustly, temporarily, essentials.

I V. Memorize the following words and word-combinations.

Use them in the sentences of your own:

tax evasion — ухиляння від сплати податку

local/national taxes — місцеві/державні податки

direct/indirect taxes — прямі/непрямі податки

income tax — прибутковий податок

land tax — земельний податок

to tax/to impose a tax — обкладати податком; оподатковувати

imposition, n — обкладання (податком); оподатковування; податок

to pay taxes/impositions — платити податки

to impose on/upon — пропонувати; покладати; нав’язувати

to collect taxes — збирати податки

levy, n — збирання, стягування (податків тощо), оподатковування

to levy — збирати, стягувати (податки тощо), оподатковувати

V. Translate the sentences paying attention to the italicized words:

1. People pay tax according to their income. 2. New taxes were imposed on wines and spirits. 3. The car is taxed until July. 4. I ncome tax is a direct tax levied on personal income, mainly wages and salaries. 5. Taxation can be used to limit harmful externalities. 6. Tax evasion is a criminal offence. 7. Everyone grumbled at the imposition of new taxes . 8. Don’t impose yourself on people who don’t want you. 9. I must perfom the task that has been imposed upon me.

VI. Match each term in Column A with its definition in Column B :

Column A Column B

1. proportional tax

a. A financial plan that summarizes income and   expenditures over a period of time.

2. progressive tax

b. Raising of money from individuals and organizations by the state in order to pay for        the goods and services it provides.

3. regressive tax

c. One that takes a higher percentage of a low income and a lower percentage of high income.

4. sales tax

d. One that takes the same percentage of all incomes regardless of size.

5. property taxes

e. One that takes a larger percentage of a higher income and a smaller percentage of a lower income.

6. tax assessor

f. A regressive tax added to the price of goods at          the time they are sold.

7. budget

g. A person who places value on property for tax  purposes.

8. taxation

h. A tax on real estate, land and buildings.

VII. Define which of the following items best completes

the statement:

1. Sometimes, government decreases taxes to encourage consumer

spending. Which reason to collect taxes does this policy illustrate?

a. To pay the cost of government.

b. To protect selected industries.

c. To regulate the level of economic activity.

d. To discourage or encourage certain industries.

2. The financial plan of a government is called

a. its debt.

b. taxation.

c. national planning.

d. a budget.

3. The government’s budget will have a deficit whenever

a. taxes are reduced.

b. taxes are increased.

c. spending is increased.

d. spending is greater than revenue.

VIII. Complete the following sentences:

1. There are three types of taxes in the USA ... . 2. A proportional tax is one that ... . 3. A progressive tax is ... . 4. A regressive tax is ... . 5. A sales tax is ... . 6. Most states allow their merchants ... . 7. The sales tax generally is a very effective means ... . 8. A major source of revenue is ... . 9. Real property includes ... . 10. Tangible property is ... . 11. Intangible personal property includes ... . 12. The main problem with personal property as a source of revenue is ... . 13. A tax assessor is ... .

IX. Say whether these statements are true or false and if they are

false say why:

1. A proportional tax imposes the same percentage rate of taxation on everyone. 2. A progressive tax imposes a higher percentage rate of taxation on higher incomes. 3. A regressive tax imposes a low percentage rate of taxation on low incomes. 4. A sales tax is a general tax levied on essentials only. 5. It is collected by special government agencies. 6. Tangible property is all items of wealth not permanently attached to land or buildings. 7. Intangible property includes stocks, bonds, mortgages, and bank accounts. 8. Every item of personal property is taken into account by the tax assessor. 9. The evaluation of property doesn’t present a problem.

X . Answer the following questions:

1. What types of taxes are there in the United States? 2. What is a proportional (progressive, regressive) tax? Give examples. 3. What is a sales tax? 4. What does real property include? 5. What is the main problem with personal property as a source of revenue?

X I . Translate into English:

1. У Сполучених Штатах є три типи податків: пропорційний, прогресивний та регресивний. 2. Податок з продажу — це загальний податок, який накладається майже на всі споживчі товари. 3. Більшість штатів дозволяє продавцям залишати невелику частку того, що вони зібрали, щоб компенсувати час та бухгалтерські витрати. 4. Основне джерело доходу — це податок на власність. 5. Нерухомість — це земля, будівлі та все, що постійно перебуває там. 6. Податковий асесор — це людина, яка оцінює майно з метою його оподаткування.

XII. Speak about the types of taxes in the USA using the following

words and word-combinations:

proportional/progressive/regressive tax; percentage rate of taxation; total income; high/low incomes; yearly income; sales taxes; final price; at the time of the sale; to impose; consumer purchases; government agency; to compensate one’s time and book-keeping costs; property tax; tangible or intangible personal property; tax assessor.

READING DRILLS

1. Practise the pronunciation of the following words:

a) stress the first syllable:

standard, yield, revenue, clarity, benefit, justly, staff, taxpayer, measure, spending, final, finally, fair, fairness, suffer, income;

b) stress the second syllable:

criterion, criteria, effective, efficiency, collect, enforcement, administer, impose, ability, proportion, discomfort, taxation, derive, distribute, distributing, require, design, avoid, convenience.

Text B

In order to have an effective tax system, government must have criteria or standards. One such criterion is that a tax yields enough revenue.

A second criterion is clarity. Tax laws should be written so that both         the taxpayer and tax-collector can understand them. This is not an easy task but people seem to be more willing to pay taxes 1 , when they understand them. A third criterion is ease of administration. A tax should be easy to collect. It should not require a large enforcement staff, and it should be designed so that citizens find it hard to avoid. This criterion also includes convenience and efficiency. That is the tax should be administered at the lowest possible cost. A final criterion is fairness. Taxes should be imposed justly. However, this is hard to do because people do not always agree about what is or is not fair when it comes to taxes 2 .

In general taxes are based chiefly on two principles: the Benefit Principle 3 and the Ability-to-Pay Principle 4 .

The Benefit Principle of taxation is based on two ideas. First, those who benefit from government services should be the ones to pay for them. Second, people should pay taxes in proportion to the amount of services or benefits they receive.

The Ability-to-Pay Principle of taxation says that people should be taxed according to their ability to pay, no matter what benefits or services they receive. This principle is based on three things. First it is not possible to measure benefits, derived from government spending. Second, people with higher incomes suffer less discomfort than people with lower incomes even if they pay higher taxes. Finally, the only means most people have of paying taxes is the income they earn. Since the benefits of government services to individuals are hard to measure, the other basis for distributing taxes is income.

COMMENTS

1. ... people seem to be more willing to pay taxes — ... здається, що люди            з більшою охотою платитимуть податки

2. ... when it comes to taxes — ... коли йдеться про податки

3. Benefit Principle — пільговий принцип

4. Ability-to-Pay Principle — принцип платоспроможності

VOCABULARY EXERCISES

I. Give the English equivalents for the following words and

word-combinations. Use them in the sentences of your own:

ефективна податкова система; платник податків; розподіл податків; дохід; платити податки; принцип платоспроможності; отримувати пільги від уряду; пільговий принцип оподаткування.

II. Define the parts of speech of the following words:

taxation, progressive, income, tangible, consumer, personal, compensate, anything, property, always, attach, weekly, purchase, nearly, revenue.

III. Fill in the blanks below with the most appropriate terms from

the list:

taxes; taxpayer; benefits; taxation; tax-collector; tax system; taxed; services; imposed; income; Benefit Principle of taxation.

1. In order to have an effective _______ , government must have criteria or standards. 2. Tax laws should be written so that both the __________ and the ________ can understand them. 3. Taxes should be ___________ justly. 4. The _________ is based on two ideas. 5. People should pay ___________ in proportion to the amount of services or _________ they receive. 6. The Ability-to-Pay Principle of _________ says that people should be _________ according to their ability to pay, no matter what benefits or _____________ they receive. 7. The only means most people have of paying taxes is the ________ they earn.

IV. Match each term in Column A with its definition in Column B :

Column A Column B

1. Ability-to-Pay Principle

of taxation

a. An official who examines statements of people’s income and decides the tax to be paid.

2. Benefit Principle

of taxation

b. Principle that states taxes ought to be paid by those who can best afford them.

3. taxman/tax-collector

c. A person whose job is to collect taxes.

4. taxpayer

d. A person who places value on property for tax purposes.

5. tax inspector

e. Principle that states taxes ought to be paid according to the amounts of benefit received from the government.

6. tax assessor

f. A person who pays taxes, esp income  tax.

V. Define which of the following items best completes the s tatement :

1. Gasoline taxes are used for highway improvement. This is

an example of

a. Ability-to-Pay tax.

b. Benefits-received tax.

c. Progressive tax.

d. Value-added tax.

  1. 2. Which of the following is the best example of a tax based on the

ability-to-pay theory of taxation?

a. Sales tax.

b. Property tax.

c. Excise tax on gasoline.

d. Federal income tax.

VI. Say whether these statements are true or false and if they are

false say why:

1. To have an effective tax system, government must have criteria or standards. 2. People seem to be more willing to pay taxes, when they don’t understand them. 3. A tax should be easy to collect. 4. It should require a large enforcement staff. 5. People always agree about what is or is not fair when it comes to taxes. 6. It is possible to measure benefits, derived from government spending. 7. People with higher incomes suffer less discomfort than people with lower incomes even if they pay higher taxes. 8. The only means most people have of paying taxes is the income they earn.

VII. Complete the following sentences:

1. In order to have an effective tax system, government must have ... .        2. One such criterion is ... . 3. A second criterion is ... . 4. Tax laws should be written so that ... . 5. A third criterion is ... . 6. A final criterion is ... . 7. In general taxes are based chiefly on two principles: ... . 8. The Ability-to-Pay Principle of taxation says that ... . 9. The only means most people have of paying taxes is ... . 10. Since the benefits of government services to individuals are hard to measure, ... .

VIII. Ask someone:

if the second criterion is clarity; tax laws should be written so that both the taxpayer and tax-collector can understand them; this is an easy task; a tax should be easy to collect; the tax should be administered at the lowest possible cost; taxes should be imposed justly;

what government must have in order to have an effective tax system; the first criterion is; the third criterion is; this criterion also includes; the final criterion is; two principles taxes are based on; you can say about the Benefit Principle of taxation; the Ability-to-Pay Principle of taxation says; the only means most people have of paying taxes is.

IX. Translate into English:

1. Для того щоб мати ефективну податкову систему, уряд повинен розробити певні критерії та стандарти. 2. Закони про податки треба писати так, щоб і той, хто їх сплачує, і той, хто збирає, розуміли їх.
3. Люди не завжди згодні відносно того, що справедливо, а що ні, коли йдеться про податки. 4. Взагалі податки базуються на двох принципах: пільговому принципі та принципі платоспроможності. 5. Люди повинні сплачувати податки пропорційно до кількості послуг чи пільг, які вони одержують. 6. Люди з вищим доходом менше потерпають від незруч­ностей, ніж ті, хто отримує нижчий дохід, навіть коли вони платять більші податки. 7. Єдиний засіб, який має більшість людей, щоб спла­чувати податки ¾ це дохід від їхнього заробітку.

COMMUNICATIVE SITUATIONS

1. Taxes provide the principal source of income to all levels of government. Income taxes are the principal source of federal tax income. State and local governments rely on sales, income and property taxes as their principal sources of revenue.

In evaluating taxes focus on the following questions:

n Who ought to pay taxes?

n What types of taxes should be levied?

n Who will actually pay the tax?

2. What are the principal taxes you and your family pay? Add the sales taxes, property taxes and others together to determine what percentage of your family’s income is actually spent on taxes.

3. What taxes do businesses pay?

4. A «good tax» is said to have the following characteristics:

n Fairness — based on the ability to pay. A tax should also treat people equally.

n Clarity and certainty — Taxpayer should know the rate of the tax and how it is to be paid.

n Convenience of payment — easy for taxpayers to pay and easy for government to collect.

n Ease of administration — cost of collecting a tax should be low.

n Flexibility — adjusts to economic conditions (in prosperous times the tax should collect more revenue and in hard times less).

Evaluate personal income taxes, sales taxes, and real estate taxes according to the above characteristics and, based on your findings, rate each tax on a scale of 1 (poor) to 5 (excellent).

GRAMMAR EXERCISES

The Conditional Sentences *

I. Translate into Ukrainian:

1. If he joins us, we shall finish this work in time. 2. If he comes, give him the letter that is lying on the table. 3. If our parents permit, we shall buy this beautiful thing. 4. If he comes here, we’ll ask him to help us. 5. Provided you see him, ask him to come. 6. You will improve your pronunciation if you read texts aloud every day. 7. Unless I have a quiet room, I won’t be able to do any work. 8. If he doesn’t ring us up, we’ll send him a telegramme. 9. We’ll come there at ten o’clock in the evening if the train isn’t late. 10. Should you require anything else, please ring the bell. 11. If he sends me a telegram, I’ll have to go to the station to meet him. 12. If there were no price system, it would be impossible to determine a value for any good or service.

II. Put the verbs in brackets into the correct form:

1. If I see him, I ( give ) him a lift. 2. If he ( be ) late, we’ll go without him.
3. I’ll be very angry if he ( make ) any more mistakes. 4. If you come late, they ( not let ) you in. 5. If you put on the kettle, I ( make ) the tea. 6. If I lend you $10, when you ( repay ) me? 7. Tell him to ring me up if you ( see ) him. 8. If I tell you a secret, you ( promise ) not to tell it to anyone else? 9. If you ( not like ) this one, I’ll bring you another. 10. If he ( like ) the house, will he buy it? 11. She won’t open the door unless she ( know ) who it is. 12. The police ( arrest ) him if they catch him.

III. Translate into English:

1. Якщо він буде тут, я скажу йому про це. 2. Він не прийде, поки його не запросимо. 3. Йому доведеться піти в лікарню завтра, якщо йому не буде ліпше. 4. Якщо я побачу його, я поговорю з ним. 5. Якщо ви скажете мені правду, я допоможу вам. 6. Що ви будете робити, якщо не застанете їх удома? 7. Якщо він прийде, я запитаю його про поїздку. 8. Як тільки він принесе гроші, ми підемо і купимо книжок. 9. Якщо нам будуть потрібні ці товари, ми напишемо вам листа. 10. Якщо я розпо­вім тобі всі подробиці, ти зрозумієш мене? 11. Якщо мені хтось зателе­фонує, скажіть, що я буду вдома після шостої. 12. Якщо ви одягнете теплий одяг, ви не застудитеся. 13. Якщо я складу іспити добре, я вступ­лю до університету. 14. Якщо він ляже рано спати, він прокинеться рано.

IV. Translate into Ukrainian:

1. I wouldn’t * be surprised if they didn’t agree with us. 2. I’d ** do it all myself  if I had more time. 3. What would you do if the lift got stuck between two floors? 4. I would be ruined if I bought her everything she asked for. 5. If it stopped raining, we could go out. 6. We’d buy more of these sets if your prices weren’t so high. 7. I would offer to help if I thought I’d be any use. 8. If I were rich, I would travel around the world.

V. Put the verbs in brackets into the correct form:

1. If I ( know ) his address, I’d give it to you. 2. If he worked more slowly, he ( not make ) so many mistakes. 3. I shouldn’t drink that wine if I ( be ) you. 4. If he knew that it was dangerous, he ( not come ). 5. I could get a job easily if I ( have ) a degree. 6. If we had more rain, our crops ( grow ) faster. 7. I ( buy ) shares in that company if I had some money. 8. If you ( change ) your job, would it affect your pension?

VI. Translate into English:

1. Якби ви знали ліпше граматику, ви б не зробили стількох помилок у ваших вправах. 2. Якби не було так пізно зараз, я б пішов до нього. 3. Ми б читали англійські книжки в оригіналі, якби знали англій­ську мову краще. 4. Якби він був у Києві зараз, він, звичайно, допоміг би нам. 5. Якби я мала відпустку, я б поїхала до Чорного моря. 6. Я був би вам дуже вдячний, якби ви змогли приділити мені кілька хвилин.
7. Що б ти робив, якби хтось весь час розмовляв з тобою таким тоном?

VII. Translate into Ukrainian:

1. If I had realized what a bad driver you were, I wouldn’t have come with you. 2. If you had put some mustard in the sandwiches, they would have tasted better. 3. If he had known the whole story, he would not have been so angry. 4. If she had listened to my directions, she would not have turned down the wrong street. 5. Rome would have been captured by her enemies if the geese hadn’t cackled. 6. Had the road been better, we should not have been late.

VIII. Put the verbs in brackets into the correct form:

1. If he had asked you, you ( accept )? 2. If you ( speak ) more slowly, he might have understood you. 3. If you had told me that he never paid his debts, I ( not lend ) him the money. 4. If I had known that you were in hospital, I ( visit ) you. 5. If I ( try ) again, I think that I would have succeeded. 6. I ( take ) a taxi if I had realized that it was such a long way. 7. I shouldn’t have believed it if I ( not see ) it with my own eyes. 8. If you ( arrive ) ten minutes earlier, you would have got a seat. 9. I ( offer ) to help him if I had realized that he was ill. 10. If I ( know ) that you were coming, I’d have baked a cake.

IX. Transform the sentences as in the pattern:

Pattern: If I have time,I shall help you.

If I had time , I should help you.

If I had had time , I should have helped you.

1. If he works hard, he will pass the exams well. 2. If you don’t listen to the teacher, you will learn nothing. 3. If we are careful, we’ll leave behind our competitors. 4. If he lives in England, he will go to Oxford University. 5. If he is not very busy, he will help you. 6. If they finish their work quickly, they will go home early. 7. If the price on this product goes up, nobody will buy it. 8. If the rain stops, the girls will go for a walk.

X. Translate into English:

1. Якби вчора була гарна погода, ми пішли б на прогулянку. 2. Якби ти одяглася тепліше, ти б не застудилася. 3. Якби ви відіслали листа вчора, вони його отримали б завтра вранці. 4. Якби я вчора мала час, я прийшла б раніше. 5. Якби в мене вчора не боліла голова, я б також поїхала з вами за місто. 6. Якби я не пішов до них учора, ми б нічого не знали про це навіть тепер. 7. Якби ми вийшли з дому на півгодини рані­ше, то не запізнилися б на поїзд. 8. Якби вони нагадали мені про це вчора, усе було б уже зроблено.

XI. Put the verbs in brackets into the correct form:

1. If you pass your examination, we ( have ) a celebration. 2. If you ( wear ) a false beard, nobody would have recognized you. 3. If you go to Paris, where you ( stay )? 4. If they ( hang ) that picture lower, people would be able to see it. 5. If the story hadn’t been true, the newspaper ( not print ) it.
6. Someone ( sit ) on your glasses if you leave them there. 7. What ( happen ) if I press this button? 8. You ( not have ) so many accidents if you drove more slowly. 9. I ( bring ) you some beer if I had known that you were thirsty.

XII. Define the type of Conditional Sentences and translate them:

1. If they work hard, they won’t lose any customers. 2. If we had learnt of his proposal earlier, we might have accepted it. 3. If I worked harder, I would pass the exams easily. 4. If I were you, I’ll find a new job. 5. If he had asked, I would have helped him. 6. If I received any news, I should let you know. 7. We shall wait here if you don’t mind. 8. If it had rained yesterday, we should have stayed at home. 9. Had the road been better, we shouldn’t have been late. 10. If the children are playing quietly, don’t disturb them. 11. You would not have got into trouble if you had obeyed my instructions. 12. If we plant the trees this year we’ll pick up fruit in three years.

XIII. Translate into English:

1. Я поговорю з ним, якщо побачу його на зборах. 2. Я був би дуже радий, якби ви зайшли до нас завтра. 3. Якби ви залишилися, я б ніколи не прийшов до вас. 4. Ми відвідаємо її, якщо ви згадаєте її адресу. 5. Якби ви прийшли вчора о сьомій, ви б мене застали вдома.
6. Я прочитала б Шекспіра в оригіналі, якби знала англійську мову краще. 7. Якщо ви будете поливати квіти щодня, вони будуть краще рости.
8. Ваша сестра буде дуже добре грати на піаніно, якщо вона буде напо­легливо працювати. 9. Якби я не був такий зайнятий вчора, я б поїхав на вокзал провести його. 10. Я буду дуже жалкувати, якщо вони не прийдуть. 11. Ви почувалися б краще, якби більше бували на свіжому повітрі. 12. Я зачекаю його, якщо його не буде вдома, коли я прийду.

XIV. Complete the sentences, taking care to use the correct tenses:

a) 1. If he had taken my advice, ... . 2. If I’d had a car, ... . 3. If you had asked his permission, ... . 4. Unless it is a nice day, ... . 5. If I had known that it was going to rain, ... . 6. If you had got up earlier this morning, ... .
7. If the fire had been noticed earlier, ... . 8. If I were you, ... .

b) 1. You would know English better if ... . 2. I shall go for a walk if ... . 3. We’ll send for the doctor if ... . 4. We should be glad if ... . 5. He would lend it to you if ... . 6. They wouldn’t have gone there if ... . 7. I should have missed the train if ... . 8. You would have been angry if ... .

XV. Memorize the following proverbs:

1. If you try to please all, you will please none. 2. If I could always read, I should never feel the want of society. 3. Pigs would fly if they had wings. 4. If you run after two hares, you will catch neither. 5. If you sell the cow, you’ll sell her milk too. 6. If things were to be done twice, all would be wise.

XVI. Speak on the following situations:

1. Ask your friend what he would like to have if his three wishes were granted.

2. Ask your friend what places in Great Britain he would visit if he had
a chance to go there.

3. Ask your friend what he would do if he won a lot of money in the lottery.

4. What programme would you present if you were to take part in the
presidential election?

5. What measures would you take if you were appointed the Prime Minister.

EXERCISES for individual work

I. Put the verbs in brackets into the correct form:

a) 1. If I find your passport, I ( telephone ) you at once. 2. You can use my phone if yours ( not work ). 3. She will be absolutely furious if she ( hear ) about this. 4. If London airport is clear of fog, we ( land ) there. 5. If you ( not know ) the meaning of a word, you may use a dictionary. 6. If he ( work ) hard today, can he have a holiday tomorrow? 7. If we leave the car here, it ( not be ) in anybody’s way. 8. If you ( stay ) here a little longer, you will see him.
9. We shan’t go out unless it ( stop ) raining. 10. I’ll probably get lost unless he ( come ) with me. 11. If you ( not believe ) what I say, ask your mother. 12. We’ll go abroad this year if we ( have ) enough money.

b) 1. I ( keep ) a horse if I could afford it. 2. I should come and see you off if I ( not live ) so far away. 3. I should be disappointed if they ( not come ) 4. If you ( paint ) the walls white, the room would be much brighter. 5. If he ( be ) here, he would answer you. 6. If we had no luggage, we ( walk ) home.
7. I would drive to the country if the weather ( be ) fine. 8. It would be cheaper if you ( go ) by train. 9. I should be delighted if she ( teach ) me English. 10. If he were in, he ( answer ) the phone. 11. If you ( not belong ) to a union, you couldn’t get a job. 12. If I hadn’t a typewriter, I ( type ) it myself.

c) 1. If I ( have ) a map, I would have been all right. 2. If I had realized that the traffic lights were red, I ( stop ). 3. If I ( be ) ready when he called, he would have taken me with him. 4. If you had arrived a little earlier, you ( find ) me there. 5. If you had prepared for the exam more thouroughly, you ( get ) a better mark. 6. The man ( be killed ) if the train hadn’t stopped quickly. 7. If I had been in your place, I ( not say ) this. 8. If he had known that the river was dangerous, he ( not try ) to swim across it. 9. If he hadn’t lost his spectacles, he ( be able ) to finish this work in time. 10. I should have called you up yesterday if I ( be ) in town.

d) 1. You’ll get pneumonia if you ( not change ) your wet clothes. 2. If she hadn’t changed so much, I ( recognize ) her. 3. If someone offered to buy you one of those rings, which you ( choose )? 4. If you ( read ) the instructions carefully, you wouldn’t have answered the wrong question. 5. If I had been ready when he called, he ( take ) me with him. 6. If I ( be ) you, I should have appologised to her. 7. We ( stay ) at home if we had known he was coming.
8. They ( not believe ) me if I told them this.

II. Give sentences with the same meaning omitting «if» from

the conditional sentences:

1. If I had time, I should study French. 2. If he should come, tell him to wait. 3. If he were in town, he would help us. 4. If I had enough money, I would travel. 5. If I had seen him yesterday, I should have told him about it. 6. If you should find them, kindly let me know. 7. The accident might not have occured if they had been more careful. 8. If they had called at the office yesterday, they would have found me there. 9. If I were in his place, I should refuse. 10. If you had seen him, you wouldn’t have recognized him. 11. If I were you, I should go there immediately. 12. If anyone should call, please take a message.

III. Translate into English:

1. Якби автомобіль не їхав так швидко, нещасного випадку не сталося б. 2. Якщо він не прийде завтра, надішліть йому телеграму.
3. Якщо я буду там і побачу його, я скажу йому про це. 4. Цього б не сталося, якби ви були там. 5. Йому доведеться піти в лікарню завтра, якщо йому не буде ліпше. 6. Було б дуже люб’язно з вашого боку, якби ви могли це зробити для мене. 7. Чому ви не покликали його? Я певен, що він прийшов би, якби його покликали. 8. Мені потрібно було багато часу, щоб перекласти цю статтю. Якби ви мені дали хороший словник, я б витратив менше часу. 9. Вона б не губила гроші так часто, якби не була такою неуважною. 10. Якби ви сiли на бiльш раннiй поїзд, ми б змогли подорожувати разом. 11. Якби я знав, що він завтра прийде, я б не поїхав сьогодні ввечері до нього. 12. Якби я був певен, що він уже повернувся до Києва, я б поїхав до нього зараз. 13. Якби ви сказали нам кілька днів тому, що у вас є цей довідник, ми б попросили вас дати нам його на певний час. 14. Якби я знав його адресу, я б написав йому зараз, щo ви згодні допомогти йому. 15. Куди б ви пішли, якби були зараз вільні?



* Conditional sentence type 2 (of unreal condition referring to the present or future. The Present Conditional is used in the main clause and the Present Subjunctive II is used in the if-clause. The verb to be has the form were both in the plural and sigular, but the form was is also possible in spoken English.

* Sentences with adverbial clauses of condition.

* Although shoud is generally used for the first person (singular and plural) and would for the other persons, there is a tendency in modern English to use would for all persons.

** The contracted form d+infinitive is used in spoken English.

 

В СССР были разные истории, смешные, грустные и ни те и не другие. Рассказов очень много и помнить их все вовсе не обязательно, например Теодорычевы байки про киношников или студентов будут отличным поводом для хорошего настроения.

 

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