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TAXES

Дата публикации: 01.02.2017 19:23

TEXT A: Taxes

TEXT B: Taxation in the UK

TEXT C: Taxes are good

BUSINESS COMMUNICATION: In company

GRAMMAR: Pronouns. Adjectives. Adverbs. Comparison

People who complain about taxes can be divided into two classes:

men and women.

Author unknown

LEAD-IN

1. What are the main goods and services that any government provides to its citizens? If these things were owned by private companies, we would be charged a fee for using them. What could happen if someone could not afford fire protection, or trash collection, or national defence?

2. Where do governments get the money to pay for all these goods and services?

3. Make a list of different types of taxes you can think of. If you do not know their actual names, try to describe what they are paid for.

4. What do you think a “good tax” may mean?

PRE-TEXT EXERCISES

A. Reading drills

Ex.1. Read the words with the following letter combinations.

are [ɛə] welfare, care, dare, spare, rare, compare

ire [ɑiə] retire, require, fire, acquire, tire, expire

air [ɛə] fair, stair, pair, hair, air, lair

aw [ɔ:] law, lawn, awe, awful, awkward, paw

Ex.2. Read the following words with the letter g in different positions.

[g] degree, regulation, government, slogan, great, regardless

[dʒ] energy, engineering, generate, average, suggest, percentage, marginal

[ŋ] among, nothing, seeing, paying

Ex.3. Read the words in the groups bellow. Pay attention to the word stress.

a) words with the stress on the first syllable:

certain, operate, elderly, benefit, common, public, vary, burden, taxable, influence, social, fiscal, modify, pattern, purpose, legal, levy, advocate, generate, governance, equity, equitable, argue, loophole, standard, manner, principle, measure, recognise, average, marginal, total;

b) words with the stress on the second syllable:

except, society, accept, include, utilities, activity, distribute, security, performance, transaction, transfer (v), discourage, taxation, degree, complain, criteria, efficient, intelligible, allow, withhold, afford, discomfort, impose, proportional, progressive, regressive, percentage;

c) polysyllabic words with the main and secondary stress:

economic, engineering, infrastructure, education, unemployment, regulation, externalities, representation, accountability.

Ex.4. Practice reading the following words.

Except, accept, throughout, vary, redistribute, social, society, disabled, transaction, purpose, consequential, representation, externalities, accountability, governance, government, criterion, criteria, equitable, argue, simplicity, intelligible, efficiency, withhold, measure, assume, percentage, average.

B. Word formation

Ex.5. Form verbs adding prefix re- as in the model. Explain what new meaning the prefix adds to the words.

Model: write → rewrite

Distribute, price, do, apply, appoint, organise, appraise, make, build, construct, count, examine.

Ex.6. Identify each of the following words as a noun-thing, a noun-person, an adjective, or an adverb. Translate the words into Ukrainian.

Taxation, physical, governance, accountability, recognise, theoretic, dangerous, manageable, protection, difference, homeless, really, idealist, excellence, possible, leadership, society, shorten, generate, specify, taxpayer, hopeful.

Ex.7. Choose the variant, A, B, or C, that correctly completes each sentence.

1. The __________ of the news was clear for everybody.

A importance

B important

C importantly

2. The company was unable to __________ enough profit to stay in business.

A generator

B generate

C generation

3. As your medical problem is so serious, you should see a __________ .

A specialize

B special

C specialist

4. The manager was able to __________ his team to perform better.

A motivate

B motivator

C motivation

5. It is __________ that they live so close to the university.

A conveniently

B convenience

C convenient

6. He gave an __________ incorrect answer to the question.

A obvious

B obviously

C obviate

7. It was necessary for the speaker to __________ her message.

A clarify

B clarity

C clarification

8. He was not concerned about the __________ of his actions.

A careless

B carelessness

C carelessly

9. The children ran __________ to the entrance of the park.

A excitedly

B excited

C excitement

10. I think this book is one of the most __________ novels of recent years.

A impression

B impressionist

C impressive

TEXT A: TAXES

Active Vocabulary

Key terms: tax, taxation, legal tender, welfare, unemployment benefits, tax rate, fiscal policy, transaction, externalities, flat tax, tax loophole, marginal.

Other words and expressions: to accept, to recognise, to provide, to carry out functions, protection, enforcement, to fund, to vary, to distribute, to influence, to support, to advocate, to imply, accountability, governance, to complain, to tend, certain, criterion/criteria, efficient, impartial, fair, to argue, dispute, amount, to allow, intelligible, to gain, to withhold, to benefit, to measure, average.

Linking words and phrases: on behalf of, in addition (to), while, yet, in order (for smth /smb) to do smth, so that, both ... and, (al)though, first(ly)/second(ly), according to, regardless of smth.

Benjamin Franklin once wrote, “In this world nothing can be said to be certain except death and taxes”. Yet, we as a society have come to accept the inevitability of taxes. Everyone dislikes them, but we recognize their need.

Taxes are any payment on behalf of the individual to the government. Taxes are used to pay for all government services. Without taxes, the government would have no money to operate.

Purposes of Taxation

Funds provided by taxation have been used by governments throughout history to carry out many functions. Some of these include the enforcement of law and public order, protection of property, economic infrastructure (roads, legal tender, enforcement of contracts, etc.), public works, social engineering, and the operation of government itself. Governments also use taxes to fund welfare and public services. These services can include education systems, health care systems, pensions for the elderly, unemployment benefits, and public transportation. Energy, water and waste management systems are also common public utilities.

Governments use different kinds of taxes and vary the tax rates. This is done to distribute the tax burden among individuals or classes of the population involved in taxable activities, such as business, or to redistribute resources between individuals or classes in the population. Modern social security systems are intended to support the poor, the disabled, or the retired by taxes on those who are still working. In addition, taxes are applied to influence the macroeconomic performance of the economy (the government's strategy for doing this is called its fiscal policy), or to modify patterns of consumption or employment within an economy by making some classes of transaction more or less attractive.

Four R’s

Taxation has four main purposes or effects: Revenue, Redistribution, Repricing, and Representation.

The main purpose is revenue: taxes raise money to spend on armies, roads, schools and hospitals, and on more indirect government functions like market regulation or legal systems. This is the most widely known function.

The second purpose is redistribution. Normally, this means transferring wealth from the richer sections of society to poorer sections.

The third purpose of taxation is repricing. Taxes are levied to deal with externalities: tobacco is taxed, for example, to discourage smoking, and many people advocate such policies as implementing a carbon tax.

The fourth, consequential effect of taxation in its historical setting has been representation. The American revolutionary slogan "no taxation without representation" implied this: rulers tax citizens, and citizens demand accountability from their rulers as the other part of this bargain. Several studies have shown that direct taxation (such as the income tax) generates the greatest degree of accountability and better governance, while indirect taxation tends to have smaller effects.

What Makes a "Good Tax"

Just about every taxpayer complains about the high rate of taxes, yet if one were asked whether they would trade the tax for the removal of service, they would rather pay the tax. In order for taxes to be acceptable, however, they must meet certain criteria. In order for a tax to be successful, it must be equitable, simple, and efficient.

For most people, it is believed that taxes should be impartial and fair. However, there is dispute over the level of equity of a tax. Some believe that a tax is fair only if everyone pays the same amount − a flat tax. Others argue that a tax is only fair if wealthier people pay more than those with lower incomes – a progressive tax. Many also argue over the equity of tax loopholes seeing that they allow some people to get out of paying certain taxes.

Another standard for taxes is simplicity. Tax laws should be written in an intelligible manner so that both the taxpayer and the tax collector can understand them. Though it is not an easy task, people are more willing to pay their taxes if they understand them.

Efficiency is the final principle of taxation. A tax should be easy to administer and to gain money from. The income tax fits into this category. An employer withholds a portion of each employee's pay and then sends a single check to the government on a regular basis. At the end of the year the employer notifies each employee of the amount of tax withheld.

Principles of Taxation

The benefit principle of taxation is based on two ideas. The first and foremost is that those who benefit from services should be the ones who pay for them. Secondly, people should pay taxes in proportion to the amount of services or benefits they receive. But there are two limitations to this type of taxation. First, many government services provide the greatest benefit to those who can least afford to pay for them (i.e. welfare). The second limitation is that the benefits often are hard to measure.

The second principle of taxation is the ability-to-pay principle, which is based on the idea that people should be taxed according to their ability to pay, regardless of the benefits they receive. This type of tax recognizes that societies are not always able to measure the benefits derived from government spending. It also assumes that people with higher incomes suffer less discomfort paying taxes than people just getting by on their income.

The Three Types of Taxes

The three types of taxes are the proportional tax, the progressive tax, and the regressive tax.

A proportional tax imposes the same percentage of taxation on everyone, regardless of income. If the percentage tax rate is constant, the average tax rate is constant, regardless of income. This means that if a person's income goes up, the percentage of total income paid in taxes does not change.

The second tax, the progressive tax, imposes a higher percentage rate of taxation on people with higher incomes. Progressive taxes use a marginal tax rate that increases as the amount of taxable income increases. Therefore, the percentage of income paid in taxes increases as income goes up.

The final tax is the regressive tax, which imposes a higher percentage rate of taxation on low incomes than on high incomes. For example, if the state sales tax were 5%, the person with the lower income would pay a greater percentage of their total income in sales tax.

Languagenotes:

We... have come to accept... – ми … (поступово) порозумілися…;

enforcement of law and public order – забезпечення дотримання закону і громадського порядку;

social engineering – соціальна інженерія: наука, що вивчає методи перебудови суспільства;

social welfare – (амер.) соціальне забезпечення, соціальна допомога;

water and waste management system – система управління водопостачанням і утилізацією відходів;

carbon tax – податок на викиди вуглекислого газу;

direct tax – прямий податок, тобто податок, що стягується державою безпосередньо з доходів чи майна платника податку (прибутковий податок – income tax, податок на прибуток підприємств – corporation income tax, податок зі спадку і дарунку – inheritance/gift tax, податок на майно фізичних осіб – personal wealth/property tax, податок на видобування корисних копалин – severance tax под.);

indirect tax – непрямий податок, тобто податок на товари та послуги, встановлений у вигляді надбавки до ціни або тарифом (акциз – excise tax, податок на додану вартість – value-added tax, мито – customs duty, екологічні податки – environmentally related taxes/charges/fees/duties);

tax loophole – "шпарина" в податковому законодавстві;

if one were asked whether they would trade the tax for the removal of service, they would rather ... – якщо б кого-небудь запитали, що б він вибрав: платити податок або обійтися без якоїсь послуги, він скоріше б...

if the state sales tax were 5%, the person with the lower income would pay… – якби податок на купівлю (продаж) був 5%, людина з більш низьким доходом платила би...

VOCABULARYFOCUS

Ex.1. Find the English equivalents in the text.

Податок; оподаткування; неминучість податків; від імені особи; виконувати багато функцій; охорона власності; забезпечення дотримання контрактів; фінансувати соціальне забезпечення; система охорони здоров'я; допомога з безробіття; комунальні послуги; ставка податкового обкладання; податковий тягар; розподіляти між; діяльність, що підлягає оподаткуванню; фіскальна політика; модель споживання або зайнятості; передача багатства від більш заможних верств населення до більш бідних; зовнішній ефект економічної діяльності; підтримувати політику; вимагати звітність; висока податкова ставка; щоб податки були прийнятними; відповідати певним критеріям; справедливість податків; уникнути сплати визначених податків; утримувати частину зарплати; на регулярній основі; до відома кожного працівника; першочерговий принцип; мати можливість (дозволити собі платити за послуги; незалежно від отриманих пільг; відчувати менше незручностей; жити (виживати) тільки на дохід.

Ex.2. Give Ukrainian equivalents for the following words and phrases.

Payment on behalf of the individual to the government; to carry out many functions; to use different kinds of taxes; to vary tax rates; to fund welfare and public services; to distribute the tax burden; to redistribute resources; to support the poor, the disabled and the retired; to influence the microeconomic performance; patterns of consumption or employment; to raise money; a consequential effect of taxes; “no taxation without representation”; to generate a high degree of accountability and governance; to dispute over the level of equity; tax loopholes; the amount of the withheld tax; to impose the same percentage of taxation on everyone.

Ex.3. Give three forms of the following verbs. Find the sentences with these verbs in the text.

Write, say, pay, operate, provide, carry out, vary, do, spend, show, meet, see, understand, withhold, impose, mean, go up.

Ex.4. Match the words on the left with the definitions on the right.

1	externality	a	money that you have to pay to the government so that it can pay for public services
2	fiscal policy	b	a rate of tax that is paid on your next unit of income; the highest rate of tax that smb pays
3	transaction	c	the percentage of an amount of money or of the value of smth that has to be paid as tax
4	tax	d	responsibility for your decisions and actions and readiness to explain them when you are asked
5	legal tender	e	practical or financial help that is provided, often by the government, for people that need it
6	tax loophole	f	the activity of controlling a company, an organization, or a country; the way in which this is done
7	tax rate	g	a standard that you use when you make a decision or form an opinion about smb/smth
8	welfare	h	the way in which the government charges taxes or spends money in order to manage the economy
9	taxation	i	= fixed tax; a system in which tax is paid at the same rate, however much you earn or spend
10	benefit(s)	j	third party (or spill-over) effects arising from the production and/or consumption of goods and services for which no appropriate compensation is paid
11	marginal tax rate	k	money that can legally be used to pay for things in a particular country
12	accountability	l	money that is paid to people who are unemployed, ill, etc. by the government or through a system of insurance
13	governance	m	a piece of business that is done between people, especially an act of buying and selling
14	criterion	n	a small mistake in the way a law has been written that allows people to legally avoid smth the law intended them to do
15	flat tax	o	the system or the act of collecting money by taxes

Ex. 5. Make up verb+noun collocations (there may be several variants).

to levy	funds
to carry out	harmful activities
to use	taxes
to raise	the poor
to distribute	functions
to support	criteria
to influence	benefits
to discourage	tax burden
to meet	money
to provide	economic performance
to pay
to collect
to impose
to receive

Ex.6. Fill in the gaps in the following verb collocations with appropriate prepositions or adverbs.

Payment ___ behalf ___ the individual ___ the government; to carry ___ many functions; to distribute the tax burden ___ individuals or classes; population involved ___ taxable activities; to spend money ___ public services; to transfer wealth ___ richer sections of society ___ poorer sections; to complain ___ the high rate ___ taxes; to demand accountability ___ the authorities; to argue ___ the level of equity; to get ___ ___ paying certain taxes; to gain money ___ taxation; to notify workers ___ the withheld taxes; to be based ___ two ideas; to provide benefits ___ those who need them; to get ___ ___ one’s income; to impose the same percentage of taxation ___ everyone regardless ___ income.

Ex.7. Choose the appropriate word or phrase to complete the following sentences.

Energy, water and waste management systems; impartial and fair; proportional tax; raise money; distribute the tax burden; certain criteria; welfare and public services; redistribution; on behalf of the individual; the poor, the disabled, or the retired; in an intelligible manner.

Taxes are any payment ____________ to the government.
Governments also use taxes to fund ____________ .
____________ are common public utilities.
Governments use different kinds of taxes and vary the tax rates in order to ____________ among individuals or classes of the population.
Modern social security systems are intended to support ____________ by taxes on those who are still working.
Taxes ____________ to spend on armies, roads, schools and hospitals, and on more indirect government functions like market regulation or legal systems.
____________ means transferring wealth from the richer sections of society to poorer sections.
In order for taxes to be acceptable, they must meet ____________ .
To be equitable means to be ____________ .
Tax laws should be written ____________ so that both the taxpayer and the tax collector can understand them.
A ____________ imposes the same percentage of taxation on everyone, regardless of income.

Ex.8. Look through the text again and replace the words in bold with the linking words and phrases given below.

On behalf of, in addition, while, yet, in order for smth/smb to do smth, so that, both ... and, (al)though, according to, regardless of, as

Taxpayers complain about high tax rates. However, they would prefer to pay taxes for using certain services rather than do without them.
Taxes are paid on the part of the individual to the government.
If taxes are to be acceptable, they must meet certain criteria.
People should be taxed on the basis on their ability to pay.
A proportional tax means the same percentage of taxation on all taxpayers no matter what their income is.
In the progressive tax, the percentage of income paid in taxes increases when income goes up.
Taxes are used to pay for public goods and services. Besides, they are applied to influence the macroeconomic performance of the economy.
Direct taxation provides greater accountability and better governance, whereas indirect taxation may have smaller effects.
Tax laws should be written in an intelligible manner for the taxpayer as well as the tax collector to understand them. Even if it is not an easy task, understanding tax laws makes people more willing to pay taxes.

Ex.9. Translate into English.

Ніхто не любить податки, але всі визнають їх необхідність.
Податки – це будь-які виплати від індивідуальної особи уряду, які використовуються для оплати функцій, що здійснюються урядом.
Ці функції включають забезпечення дотримання закону та суспільного порядку, охорону власності, підтримку економічної інфраструктури та інші сфери діяльності уряду.
Податки також використовуються для фінансування соціального забезпечення, систем суспільної освіти, охорони здоров`я та пенсійного забезпечення, допомоги по безробіттю, суспільного транспорту та інших суспільних послуг.
Уряд використовує різні види податків, щоб розподілити податковий тягар серед різних верств населення.
Податки застосовуються для впливу на макроекономічну діяльність країни, що називається фіскальною політикою уряду.
Податкова політика має наступні цілі: приносити дохід, забезпечувати перерозподіл багатства, коригувати ціноутворення та забезпечувати звітність держави за використані податки.
Система оподаткування має бути справедливою, простою та ефективною в організації управління.
Простота оподаткування означає, що податкові закони мають бути зрозумілими як платникам податків, так і податковим організаціям.
Система оподаткування заснована на двох принципах: пільговому принципі та принципі платоспроможності.
Пільговий принцип передбачає, що ті, хто отримує пільги, сплачують на них податок.
Принцип платоспроможності означає, що люди сплачують податки відповідно до своїх можливостей, незалежно від отриманого доходу.
Існує три види податків: пропорційний, прогресивний та регресивний.

LANGUAGE SKILLS

Ex. 10. Ask questions to which the following statements may be answers.

They are used to pay for all government services.
These include the enforcement of law and public order, protection of property, economic infrastructure, public works and operation of the government itself.
They are water, energy and waste management systems.
This is done to distribute the tax burden among individuals and classes of the population.
They are intended to support the poor, the disabled, the unemployed and the retired.
It is called fiscal policy.
This function is aimed at raising money to be spent on direct and indirect government functions.
It means transferring money from richer sections of society to poorer ones.
This criterion means that taxes must be impartial and fair.
This principle implies that those who get benefits must pay for them.
Yes, it is based on everybody’s ability to pay taxes.
No, quite the contrary. It imposes a higher percentage rate on people with lower income rather than on those with higher income.
It means that everyone pays the same percentage regardless of income.

Ex.11. Answer the following questions.

What are taxes?
What functions of the government are paid from taxes?
What public services does the government provide?
What is fiscal policy?
What are four R’s of taxation?
What does the slogan “no taxation without representation” mean?
Name criteria of a “good tax”.
Why do people argue over the level of the equity of taxes?
What is a flat tax?
How does the income tax meet the criterion of efficiency?
What principles is taxation based on?
What is the difference between progressive, regressive and proportional taxes?

Ex.12. Make a presentation of the topic “Taxes”.

WRITING

Ex.13. Write a plan for a summary of Text A. Start with

The importance of taxation in the economy.
___________________________________
___________________________________

Ex.14. Write a brief summary (25-30 sentences) of Text A.

Ex.15. Working in pairs, prepare a report giving arguments both for and against taxation and government spending (100-150 words).

DISCUSSION POINTS

Ex.16. Read the following statements concerning taxation and government spending. Which do you agree with?

The redistributive purpose of taxation is, quite simply, theft.
Taxes take away people’s hard-earned private property, and so should be kept as low as possible.
Society creates the conditions under which financial success is possible, and therefore, it has a rightful claim to a share of that success in the form of taxes.
Progressive taxes may discourage people from working extra hours.

Ex.17. Read and discuss the following facts about taxes.

The Gettysburg address* is 269 words, the Declaration of Independence is 1,337 words, and the Holy Bible is only 773,000 words. However, the tax law has grown from 11,400 words in 1913 to over 7 million words today.
There are at least 480 different tax forms, each with many pages of instructions.
The IRS** sends out 8 billion pages of forms and instructions each year. Laid end to end, they would stretch 28 times around the earth.
American taxpayers spend $200 billion and 5.4 billion hours of their time to comply with the federal tax laws each year. That’s more than it takes to produce every car, truck, and van in the United States.
The IRS employs 114,000 people; that’s twice as many as the CIA and five times more than the FBI.
60% of taxpayers must hire a professional to get through their own return.
Taxes eat up 38.2% of the average family's income; that's more than for food, clothing and shelter combined.

*The Gettysburg Address is the speech by U.S. President Abraham Lincoln and is one of the most well-known speeches in the US history. It was delivered by Lincoln on November 19, 1863, at the dedication of the Soldiers' National Cemetery in Gettysburg, Pennsylvania.

**The IRS - The Internal Revenue Service – Податкове Управління США

TEXT B: TAXATION IN THE UK

Ex.18. Scan the text bellow and give headlines to each paragraph.

The UK economy changes year after year. The UK government seeks to achieve many policies including economic growth, improving the standard of living of people within the country, controlling inflation and reducing unemployment. Its policies will determine the nature and type of decisions that it makes. The government controls the economy in a number of different ways. (0) __________ . Another way is through the provision of subsidies that make goods or services available for people. A third way is through taxation. Taxes collected by HMRC* for the government fall under two headings: direct and indirect taxation.

(1) __________ . Income tax is paid upon a person's income or, for partnership businesses, upon the partners' incomes. Corporation tax is levied upon the profits of UK companies. HMRC also collects National Insurance contributions. Although these are not really a tax, they are often portrayed as one. National Insurance is the major source of funds used by the government to provide state benefits such as pensions and jobseekers' allowances.

Indirect taxation is not as noticeable as direct taxation. (2) __________ that consumers purchase. Value Added Tax (VAT) at a rate of 17.5% is added to the price of most goods that a consumer purchases. For example, the price of a DVD includes 17.5% VAT. There are, however, certain goods that are zero-rated. (3) __________ . Governments have continually reviewed the main issues behind taxation. This especially involves deciding who pays the taxes. This process aims to develop a fair system that applies not just for individuals but also for companies.

A good communication system involves effectively transferring information between a sender and a receiver. HMRC has developed effective communication systems to ensure that the collection of tax revenues is efficient. (4) __________ . They use the latest technology to simplify the systems, provide an electronic form in an online version for self-employed people. On this electronic form the calculations are done for them. They also provide opportunities (5) __________ .

HMRC uses a variety of different media in order to publicise and inform self -employed people about their tax obligations. (6) __________ . These campaigns emphasise the need for self-employed people to comply with the law and give deadlines for completing the forms. A hotline has been set up for people to report anyone not registering as self-employed and evading paying tax.

*HMRS – Her Majesty’s Revenue and Customs – Британська Податкова Служба

Ex. 19. Read the text. Choose the best sentence A-F to fill each of the gaps 1-6. Do not use any letter more than once. There is an example at the beginning.

0 One way is through legal statute or legislation using an Act of Parliament that creates new laws.

A For example, VAT does not apply to food, baby clothes or prescription products.

B Indirect taxes are added to the price of the goods and services

C for feedback to clarify any queries.

D Direct taxation is levied upon incomes or the resources of individuals and organisations.

E These include television, radio, newspapers and direct mail.

F They are quick, secure and convenient.

Ex.20. Read the text again and decide whether the following statements are true (T) or false (F). Correct the false statements.

1. Government can control the economy in a number of ways.

2. Income tax is an example of indirect taxation.

3. Taxes are not levied on partnerships and personal incomes.

4. National Insurance is the major source of funds used by the government to provide pensions and jobseekers' allowances.

5. VAT is added to absolutely all goods.

6. HMRC has developed effective communication systems for efficient tax collection.

7. Self-employed people choose a date for paying tax themselves.

8. Citizens can use a hotline to report anyone evading paying tax.

Ex.21. Answer the following questions. Refer to the text if needed.

1. What ways does the British government use to control the economy?

2. What is the difference between direct and indirect taxation?

3. What funds apart from tax revenues does the government use to provide social benefits?

4. What goods are zero-rated? What does it mean?

5. What communication systems does HMRC use to provide the efficient collection of taxes?

6. Are there any deadlines for paying taxes?

TEXT C: TAXES ARE GOOD

Before reading

Can you anticipate what arguments the author will use in favour of paying taxes?

Reading

Read an extract from governmentisgood.com – a web project of Douglas J. Amy,Professor of Politics at Mount Holyoke College, and do the tasks following the text.

(1) Oliver Wendell Holmes, an American physician, poet, professor, lecturer, and author (1809 – 1894), once said: 'I like to pay taxes. With them I buy civilization.'

(2) Most conservative criticisms about the ill-effects of taxes are exaggerated or untrue. Taxes are in fact good – they are dues we pay to enjoy the numerous vital benefits that government provides for our society.

(3) One of the reasons that some Americans do not have this more positive view of taxes is that they seem to ignore the basic connection between taxes and the beneficial programs they fund. What else could explain the fact that polls repeatedly reveal that many people support tax cuts while at the same time they support increasing government spending in many areas? Naturally, anti-government and anti-tax advocates like to encourage this sense of disconnection between taxes and programs. That is why, for example, when conservatives talk about tax cuts, they rarely talk about the programs cuts that must necessarily follow. They focus on how money will be returned to tax payers, not how money will be taken away from needed government programs. To listen to them, tax cuts are all gains and no pain.

(4) This sense of disconnection is also helped along greatly by the political illusion that the benefits of many government programs are elusive and are often easy to ignore or take for granted. Unlike marketplace transactions, where what we get for our money is immediate and tangible – what we get for our taxes is often delayed and less tangible. When we draw clean water from our taps, we rarely stop to make the connection between this and the taxes we pay to ensure the purity of this vital resource. Also, many of the benefits that come to us from our taxes take the form of things that do not happen to us – like not getting mugged or not breathing dirty air – and these we hardly notice at all.

(5) Anti-government conservatives and libertarians are very good at taking advantage of the fact that while what government does for us often seems elusive, the taxes we pay to government are all too real to most people. Consider, for example, the strategy employed by Arnold Schwarzenegger when he was running for governor of California. In his campaign, he complained loudly about how overtaxed Californians were: “From the time they get up in the morning and flush the toilet, they are taxed. When they go get a coffee, they are taxed. When they get in their car, they are taxed. When they go to the gas station, they are taxed. When they go to lunch, they are taxed. This goes on all day long. Tax. Tax. Tax. Tax. Tax.” This is true – and it helped Schwarzenegger get elected – but it is a misleading half-truth. He leaves out the rest of the story: that we are also constantly benefiting from government programs throughout our day. He deliberately ignores the connection between taxes and the programs they fund. We may be taxed when we flush the toilet, but what we get is the efficient and easy way to dispose of our waste in a manner that does not poison our water or spread disease. We may be taxed when we buy a cup of coffee, but our taxes help pay for inspections of coffee houses and restaurants that ensure that their food and drinks are fit for human consumption. We may be taxed when we pay for gas, but what we get is the interstate highway system that many of us so frequently use. So the reality is really this: Tax. Benefit. Tax. Benefit. Tax. Benefit. Tax. Benefit. While government may be constantly taking from us in the form of taxes, it is also constantly giving back to us in the form of the various programs that improve our daily lives.

(6) Government bashers like Schwarzenegger can only succeed in making taxes seem onerous and unfair by completely ignoring what we get in return. This tactic may be bogus, but it has been a raging success. Conservatives have been winning this ideological fight in the United States in part because they have convinced most Americans to see themselves primarily as “taxpayers” not “beneficiaries.” In their rhetoric, they make sure to constantly refer to people as “taxpayers.” This is another attempt to frame the issue in a way that encourages us to think of government as bad – as a burden on us. “Taxpayers” is not a neutral term at all, but one loaded with powerful political meaning. It unconsciously reinforces a view of citizen/government relations being one-way – from our wallets to its coffers. A recent poll revealed that 28% of Americans agreed with the statement: “I don’t like paying taxes because the government doesn’t do anything for people like me.” And as long as people continue to see themselves only as taxpayers and not beneficiaries, as long as they ignore the connection between our taxes and what they get back from government, they will be ripe for the picking by those who want to weaken government.

Task 1. Discuss what Oliver Wendell Holmes could mean when he said that with taxes he bought civilization. (para.1)

Task 2. Explain whether “anti-government and anti-tax advocates” (para.3) speak in favour of taxes or against taxes.

Task 3. If something is elusive (para.4), is it

a) very complicated and detailed;

b) difficult or impossible to achieve;

c) well-done and of high quality?

Task 4. How does the author argue with politicians who use anti-tax slogans in their election campaigns? (para.5)

Task 5. What does the author mean by “citizen/government relations being one-way”? (para.6) What disconnection does he focus on in the above text?

BUSINESS COMMUNICATION

IN COMPANY

A Describing companies

Ex.1. Fill in the tables below with the different word forms.

Verb (describing an activity)	Noun (for the company that is involved in this activity)	Noun (for the activity or sector that a company is involved in)
*to manufacture*	*manufacturer*	*manufacture/manufacturing*
	producer
to export		export
	designer
to distribute
		supply
to provide		provision
	trader
		publication/publishing
	importer
to retail		retail/retailing
to manage
	insurer	insurance
to market	marketing company, marketer (less frequent)
to sell by wholesale/by the gross/in bulk		wholesale/wholesaling

Ex.2. Fill in the blanks with the correct noun or verb from the above table.

(manufacture) The company is a car ____________ in the USA.
(retail) Chopard is in the jewellery ____________ business.
(import) Europacific Ltd ____________ European shoes into Asian countries.
(export) This company is an ____________ of men’s sportswear.
(design) Our company is a leading website ____________ .
(publish) He works for the company that ____________ reference books.
(distribute) European __________ is handled from our centre in the Netherlands.
(manage) ____________ consulting is aimed at helping organizations improve their performance.
(market) She works in sales and ____________ .
( insure) Allianz is the world’s number two ____________ .

Ex.3. Match these well-known company names with their activities. Use these words in sentences to describe what different companies do.

design of computer software

publishing

manufacture of consumer electronics

motor car manufacture

computer hardware manufacture

retailing of foods and consumer products

advertising

oil production

broadcasting and Internet

IBM

Microsoft

Sony

Toyota

The Economist Group

Walmart

Aegis Group

BP Corporation

Ukrtelecom

Ex.4. Read descriptions of different companies. Choose one of the nouns below to describe each company.

Law firm, retailer, wholesaler, importer, finance company, website designer, manufacturer, travel company, bank, exporter, transport company

a) Multimedia Solutions Incorporated has been designing and managing state-of-the-art commercial websites since 1993. The company provides e-commerce solutions for large and small companies in a number of sectors. At present, the company employs 200 full-time Internet consultants and web designers on their permanent staff. They provide consultancy and other services in the following sectors: financial services, insurance brokering and underwriting, travel services, computer retailing, vehicle leasing. The company’s head office is in Guilford, near London. They also have offices in Birmingham, Manchester and Edinburgh, as well as agencies in Dublin, Paris, Rome and Madrid.

b) Established in 1967, Airbus is a leading aircraft manufacturer with the most modern and comprehensive family of airliners on the market, ranging in capacity from 100 to more than 500 seats. Airbus has delivered over 5,000 aircraft to 180 customers world-wide. Airbus is a global company with its central office in Toulouse and design and manufacturing facilities in France, Germany, the UK , and Spain as well as subsidiaries in the US, China and Japan.

c) Raiffeisen Bank International AG (RBI) regards both Austria, where it is a leading corporate and investment bank, and Central and Eastern Europe (CEE) as its home market. In CEE, RBI operates an extensive network of subsidiary banks, leasing companies and a range of other specialised financial service providers in 17 markets. As of 2013, around 55,000 employees served more than 14 million customers via roughly 3,000 branch offices, the great majority of which are located in CEE. The headquarters of the central institution of the Raiffeisen Banking Group, established in 1927, is in Vienna, Austria.

d) Allen & Overy is a global law firm headquartered in London, United Kingdom.

A member of the UK's Magic Circle of leading law firms, Allen & Overy is widely considered to be one of the world's elite law firms, advising national and multinational corporations, financial institutions, and governments. Since its founding in 1930, Allen & Overy has grown to become one of the largest law firms in the world, both by number of lawyers and revenue. With approximately 5,000 staff and 38 offices worldwide, the firm provides legal advice in Europe, the Americas, Asia, Australia, and the Middle East.

e) Marks and Spencer plc (also known as M&S or Your M&S; colloquially known as Marks and Sparks) is a British retailer headquartered in the City of Westminster, London. It has over 700 stores in the United Kingdom and over 300 stores spread across more than 40 countries with 76,250 employees. It specialises in the selling of clothing and luxury food products. M&S was founded in 1884 by Michael Marks and Thomas Spencer in Leeds. In 1998, it became the first British retailer to make a pre-tax profit of over £1 billion.

Ex.5. Read the above information about the companies again and make up a company profile chart as shown below.

Company name	Multimedia Solutions Inc
Main area of business
Products/services
Customers
Location: Head office Subsidiaries	Head office in Guilford, near London; offices in Birmingham, Manchester and Edinburgh, as well as agencies in Dublin, Paris, Rome and Madrid
When did it start up?
Number of employees	200 full-time Internet consultants and web designers
Other information

Ex.6. Ask and answer questions about the following companies.

IBM Corporation – Computer hardware, software, IT services and consulting. Founded in June 1911. Headquartes – Armonk, New York, U.S. Area served – worldwide. Employees – 431,212 (2013).

SONY Corporation – Founded 7 May 1946. Headquarters – Minato, Tokyo. Area served – worldwide. Products – consumer electronics, telecommunications, communication & information equipment, films, television, music. Services – financial services, insurance, banking, credit finance and advertising agency. Employees – 146,300 (2013).

Nestlé – Food processing. Founded in 1866. Headquarters – Vevey, Switzerland. Operation – 86 countries around the world. Products – Baby food, coffee, dairy products, breakfast cereals, confectionery, bottled water, ice cream, pet foods. Employees – 333,000 (2013).

FCB – Advertising agency. Founded in 1873 (as Lord & Thomas). Headquarters – New York, Chicago. Number of locations – 96 countries. Services – Marketing communications. Employees – 8,600 (2013).

Ex.7. The following nouns are useful to describe large companies and their parts.

Agency, parent company, enterprise, headquarters, plant, subsidiary, group of companies, branch, department, factory, main office, production facility, warehouse, chain, business, distribution centre, firm, office, multinational, conglomerate, franchise, company, division, head office, sister company, section

Group together the words with similar meaning from the above list.

Model: a company - a business, a firm, an enterprise

a factory -

a warehouse -

a subsidiary -

the head office -

a department -

a multinational -

Ex.8. Complete the description of Nokia Corporation, with one word for each space.

founded partnership employees corporation services headquartered manufacturing facilities

Nokia Corporation is a Finnish multinational communications (1) __________, which is (2) __________ in Keilaniemi, Espoo, a city neighbouring Finland's capital Helsinki. Nokia is engaged in the (3) __________ of mobile devices and in converging Internet and communications industries. With over 123,000 __________ in 120 countries, sales in more than 150 countries and global annual revenue of over €42 billion as of 2010, it is the world's largest manufacturer of mobile phones. Nokia offers Internet (4) __________ such as applications, games, music, maps, media and messaging through its Ovi platform.

The Nokia Research Center, (5) __________ in 1986, is Nokia's industrial research unit consisting of about 500 researchers, engineers and scientists. It has sites in seven countries: Finland, China, India, Kenya, Switzerland, the United Kingdom and the United States. Nokia operates a total of 15 (6) __________ located in Finland, Brazil, Romania, China, Hungary, India, Mexico and South Korea.

On 11 February 2011, Nokia announced a (7) __________ with Microsoft where all future Nokia smartphones will be powered by the Windows Phone (WP7) operating system.

Ex.9. Search for information about a few companies. Prepare to give a short presentation on any of them. The following phrases will help you to order the information.

Introducing yourself	Hello. My name is …, and I’d like to welcome you to my presentation. I’m going to tell you about…
Informing the audience about the structure of the presentation	My presentation consists of … parts. I’ll begin with… Then, I’ll tell you about … I’ll also look at … Finally, I’ll inform you of…
Moving from one point to another	To start with, I’d like to mention … Now, I’ll move on to … As I said before, … In conclusion, I’d like to say …
Concluding	Thank you for your attention. If you have any questions, I’ll be glad to answer them.

B Describing jobs

Remember:

people work for or at a company

they work in an industry, department or team

they are responsible for other staff and for (doing) their work

they are in charge of (managing) other staff

they are responsible to or accountable to their boss/manager

Ex. 10. Read and memorise the following sentences.

I’m a sales manager.

(I’m the Chief Executive Officer)

I work for ATT.

I’m in marketing/banking/insurance.

I’m responsible for handling all projects.

I’m in public relations. I’m in charge of handling the external face of our company to the media and community.

I’m accountable to the General Manager.

Ex.11. Complete the following dialogues.

1) A So, who do you work _____?

B WordStar.

A They’re _____ computers, aren’t they?

B That’s right. I’m _____ product manager. What about you?

A I work _____ Bechtel.

B So you’re _____ the construction business?

A Yes, I’m _____ engineer.

2) А So, you're here on business?

В Yeah. I work _____ a consulting company, Santa Partners.

А And what do you do?

В I'm _____ leading consultant. I’m responsible _____ providing advice and training on the development, administration, and technical aspects.And what company do you work _____ ?

А Inex Chemicals. I'm _____ analyst. My job is to coordinate quality related data from production, service, or process improvement activities.

Ex.12. Read the text and complete the organizational chart of the company.

I think we have a fairly typical organization for a manufacturing firm. We're divided into Finance, Production, Marketing and Human Resources departments.

The Human Resources department is the simplest. It consists of two sections. One is responsible for recruitment and personnel matters, the other is in charge of training.

The Marketing department is made up of three sections: Sales, Sales Promotion, and Advertising, whose heads are all accountable to the marketing manager.

The Production department consists of five sections. The first of these is Production Control, which is in charge of both Scheduling and Materials Control. Then there's Purchasing, Manufacturing, Quality Control, and Engineering Support. Manufacturing contains three sections: Tooling, Assembly, and Fabrication.

Finance is composed of two sections: Financial Management, which is responsible for capital requirements, fund control, and credit, and Accounting.

Ex.13. Read the following job descriptions, then choose the best job title from the list matching each job description.

My job is to look after the employees of the company. I am responsible for recruitment and staff training, and also deal with problems related to pay, pensions, promotion, and so on.
I’m responsible for sales. I’m in charge of a number of salespeople. I also help to devise the company’s advertising policy, together with the marketing department.
I organize the managing director’s appointments, make the arrangements for his meetings and business trips, answer the telephone and greet his visitors. I do some typing – letters, reports, and things like that.
I’m on the front desk, greeting visitors, receiving deliveries, and also I answer the telephone.
I keep the company’s books. This means records of sales income, expenditure, taxes and so on. I’m also in charge of payroll.
I do PR for my company, which involves dealing with the press as well as members of the public. I prepare press releases about things that we are doing, new products, special deals and so on.
I take overall responsibility for the company’s accounts, and control money coming in and going out of the company.
I am in charge of buying the required items for my company. My aim is to get the best possible deal, so I constantly look for new suppliers and technologies.
I help to develop the IT skills of employees. My job is to teach basic PC skills and show people how to use different software packages.
I work with computers. I am responsible for installing and repairing hardware and maintaining databases for our company’s applications.

Receptionist; IT Specialist; Sales Manager; PA to the MD*; IT Trainer; External Relations Director; Finance Director; Accountant; Personnel Manager; Purchasing Manager.

*Personal Assistant to the Managing Director

Ex.14. Look at these words which are often found in job titles.

Senior	Sales	Director
Assistant	Managing	Manager
Vice	Personnel	Assistant
Deputy	Marketing	Accountant
Executive	Human Resources Development	Officer
Personal	Financial	Controller
Chief	Customer Services	Executive
Head of	Accounts	Secretary
Director of	IT	Technician
Assistant to	Public relations	Advisor

These words can be combined in different ways to describe different jobs:

Personal Assistant to the Managing Director

Senior Sales Executive

Sales Assistant

Customer Services Manager

Personnel Officer

Head of Human Resources Development

Ex.15. Think about a job you would like to have in the future. Practise explaining your “job” to a visitor or a new colleague. Use the following notes:

I work for __________.

I’m the/a __________.

I’m responsible for __________.

I’m in charge of __________.

GRAMMAR

PRONOUNS

Ex.1. Read the following text and substitute some nouns with correspondent personal pronouns to make the text sound more natural.

Dear Lucy,

I'm sorry I haven't written to you recently. I'm really busy with my studies at the moment. My course is going well and I'm enjoying my course a lot. The problem is that my course takes up a lot of time.

You asked me whether your friend Nick can visit us. Of course, we will be happy to receive your friend Nick whenever your friend wishes to come.

I'd like Nick to meet my family and my friends. My sister Ann promised to take Nick sightseeing. My sister takes interest in history, knows a lot about our city and can present our city in the best possible way.

Do you think Nick could let us know if he intends to come by train or by plane? Coming by train or by plane would be no trouble whatsoever to drive Nick home.

I hope to hear from you or Nick soon.

Yours sincerely,

Jack

P.S. Forgot to tell you that I attach some pretty pictures. I took these pictures last weekend when we took a boat trip along the coast. The trip along the coast was lovely!

Ex.2. Use the correct personal pronoun for each gap.

1. Please take these papers and give ________ to Mr Jacobson.

2. What’s your cat’s name? – King. ________ is so cute and understands everything we say!

3. Who’s that on the phone? – ________is your brother.

4. Do you know where Ann is? – No, I haven’t seen ________ today. Maybe, ________ is in the laboratory.

5. My computer’s been giving troubles and I want to change ________.

6. There’s no need to shout. I can hear ________.

7. We had little time left, so we asked our colleagues to help ________ with the project.

8. I studied German when ________ was in high school. But ________ haven’t had any practice since then and have forgotten most of ________.

9. I saw a new film about James Bond yesterday. ________ was fantastic!

10. The first person I saw when________ got off the train was my brother. My father and ________ had come to the railway station to meet ________.

Ex.3. Choose the correct word in each sentence.

1. Was there a voicemail message? – Yes, (it/he) was Jim.

2. Peter is two years older than (I/me) but he is doing the same first year university course as (I/me) am doing.

3. Can you see Jill here? I need to talk to (she/her). – Yes, that’s (she/her) in black over there.

4. Pooh is a small cute bear. (It/He) enjoys eating, singing and visiting his friends.

5. Betty lives in the same street as (I/me).

6. Who is that tall blond woman over there? – (She/It) is our new sales manager, Julia Benton.

7. It’s (I/me). Can you open the door? I haven’t got my key.

8. I’m feeling thirsty. – (I/Me) too.

9. Who left all this mess? – It was (he/him), not (I/me).

10. I saw their new puppy. (It/He) is so funny.

Ex.4. Translate the following sentences into Ukrainian. Pay attention to the “empty” subject it.

1. It’s very cold today. It’s been snowing all night.

2. It’s a policeman at the door. It seems that our neighbours complained about the noise we made yesterday when we were having a party.

3. It’s a real pleasure to meet you at last.

4. It was he who helped me when I got into trouble.

5. It’s a pity that he’s leaving so soon.

6. Let’s take a taxi. It’s much too far to walk in such nasty weather.

7. It’s important to practice every day if you want to speak good English.

8. Nothing important happened here while I was ill, did it?

9. It was yesterday that you were supposed to be here.

10. What did you say? – Oh, it doesn’t matter.

11. It’s hard to say what caused the accident.

Ex.5. Change these sentences to emphasize each part in turn as in the model.

1. Last month, our company concluded an important contract with AWI Inc.→

It is our company that concluded an important contract with AWI Inc. last month.

It is an important contract that our company concluded with AWI Inc. last month.

It is AWI Inc. that our company concluded an important contract with last month.

It was last month that our company concluded and important contract with AWI Inc.

2. John left his keys in the office yesterday.

3. I bought a red woolen sweater for my brother’s birthday.

4. The secretary sent Peter the documents two hours ago.

5. Mark met Cathy in France in 2008.

6. She played a piece by Mozart brilliantly at yesterday’s concert.

7. Flooding causes most of the damage in spring.

Ex.6. Translate the following sentences into Ukrainian. Pay attention to the “empty” subject there.

1. According to the forecast, there will be snow tomorrow.

2. There are some very good films on this week.

3. There may be life on other planets too.

4. There was an article in Travel magazine about Tunisia.

5. I think there’s something wrong because there are a lot of people in the street.

6. Shh! Keep your voice down. I think there’s someone behind the door.

7. Is there any point in talking about it again?

8. There’s a train to Leeds at twelve-thirty, isn’t there? Let’s catch it.

9. We agreed to meet in two hours, so there’s no need to hurry.

10. There have been more problems with this project than we expected.

Ex.7. It or there? Fill in the gaps with the appropriate variant.

1. ________ is a letter for you on the desk. ________ is from your bank.

2. ________ is a new one-way traffic system in the centre of the city. As for me, ________ is very confusing.

3. I’m sure ________ will be someone to help you with your luggage.

4. In pies and cakes ________ is a lot of sugar and fat.

5. Don’t you like vegetables? – No, I like most of them. ________is onions that I hate.

6. ________ was Kate’s birthday yesterday, and we had a huge party.

7. ________ is said that the more languages you speak, the easier it is to learn a new one.

8. Will ________ matter if I miss this meeting? – Actually yes, because ________ will be a lot of serious problems to discuss.

9. ________ was in this park that we first met.

10. What’s the new café like? Is ________ good? Are ________ many visitors there?

11. ________ is a shame that he hasn’t dropped you a line since he left.

12. Look at the sky. ________ seems to be a storm.

Ex.8. Fill each space in these sentences with it or there and the appropriate form of the verb in brackets.

1. ________ me half an hour to get home from the university. (take)

2. ________ to be some mistake. I've never met you before in my life. (seem)

3. ________very expensive to buy a new flat these days, and more and more young people live in rented accommodation. (be)

4. ________ impossible to reach her by phone so I sent a fax. (be)

5. I put my coat on because ________ cold. (get)

6. ________ Jim who caught the ball and saved our team. (be)

7. ________ several fights between football fans outside the stadium but no one was hurt. (be)

8. ________ nothing you can do about the situation, so ________ no use worrying about it. (be)

9. ________ used to be an old cinema here, but ________ knocked down. (be)

10. The situation is still the same. ________ to have been no change. (seem)

11. ________ like rain. We’d better take our umbrellas. (look)

Ex. 9. Translate the following sentences with impersonal pronouns.

1. They mine graphite in Brazil, don’t they? – Yes, Brazil is one of the leading graphite producers in the world.

2. How can one get from London to Oxford?

3. Don’t burn your bridges behind you.

4. Why are they always digging up the roads during the daytime when traffic is so heavy?

5. We should take more care of our historic buildings.

6. If one fails, then one must try harder next time.

7. I hate it when one is looking at you and smiling but doesn't tell you what they're thinking.

8. They say Mr Jones has been fired because one of the customers complained about his rudeness.

9. Life is what you make it.

10. I’m afraid they’ll put taxes up next year.

Ex. 10. Complete the sentences using reflective pronouns myself, yourself, etc.

1. The iron is very hot. Be careful and don’t burn ________ !

2. Shall I help you? - No, thanks. I’d rather do it ________ .

3. Look! That kitten is washing ________ .

4. Monica always cuts her hair ________ , and it always looks very stylish.

5. His letters are all about ________. He never writes about anybody else.

6. We shouldn’t blame ________ for what has happened.

7. The village ________ is lovely, but the surrounding countryside is boring.

8. If you don’t use the computer, will it turn ________ off?

9. The hostess asked her guests to help ________ to food and drink.

10. Did you see the general manager ________? Only he can help you in this matter.

Ex.11. Fill in the pronouns and identify them: reflexive or emphatic.

Model: My little sister decorated the cake for Mum ________ . → My little sister decorated the cake for Mum herself. (emphatic)

I had a swim, dried ________ , and put on my clothes.
He managed to repair his car by ________ .
The children enjoyed ________when they visited Disneyland.
My little brother is very noisy, and Mum always tells him to behave ________ when we go out.
Doctors advise us that we have to exercise regularly in order to keep ________ healthy.
The weather is affecting me greatly at the moment – I don't feel ________ today.
As usual, the singer was brilliant, although the song ________ was not very good.
It’s a pity you didn’t bring a camera with ________. There are a lot of beautiful places here.
“How many times have you been to London?” – “Two. Oh no, three,” she corrected ________.

Ex.12. Choose the correct variant of pronouns in the following sentences.

1. The children are old enough to look after (them/themselves).

2. The road is closed: (it/there) has been an accident.

3. He’s faster than (I/me) but I’m stronger than (he/him) is.

4. (One is/They are) building a new sport centre not far from my house.

5. (It/There) appears that he has been promoted: he has just moved into a bigger office.

6. (They/you) say it’s going to be a warmer winter than the one we had last year.

7. Where is Tom? – That’s (he/him) over there. Look, he’s waving at us.

8. Hasn’t Mary come yet? It’s not like (she/her) to be late.

9. I hate horror films. – (I/Me) too. I can’t understand what people find in them.

10. Stop shouting at (me/myself)! Just do something (you/yourself)!

Ex.13. Correct the mistakes in the following sentences.

1. Do you know who heads the marketing department? – This is Peter Blake.

2. The police arrested the robber and put in prison.

3. If you are not busy, it’s something I want to tell you.

4. Michael looked behind himself when he heard footsteps.

5. The president he has a team of bodyguards to protect him.

6. Tom dressed himself quickly and went down to breakfast.

7. There has been some time since I wrote to you as I’ve been busy lately.

8. Who spilt coffee all over my papers? – Sorry, it was I.

9. Which house is yours? – There is the one at the end of the street.

10. Peter and Kate enjoyed themself at the party.

Ex.14. Translate into English.

Якщо ви хочете досягти чого-небудь, ви повинні вірити в себе.
Хто підготував презентацію? – Я.
Саме Стела розповіла мені все.
Ти зробиш все сам? – Ні, вже пізно. Вже не залишилося часу. Ти можеш мені допомогти?
На цьому каналі завжди показують старі фільми.
Говорять, клімат стає все теплішим із-за діяльності самої людини.
Хто на цьому фото? Це твоя сестра, так?
Якраз тут я побачив її вперше.
Пригощайтесь! Тут ще багато їжі.
Я хочу пізнати вас трохи краще. Розкажіть мені про себе.
Будьте обережні, ви можете ударитися.
Дивно, що ти про це знаєш. Я сам дізнався про це випадково.

ADJECTIVE AND ADVERB

Ex.1. Make positive adjectives from the following words with the help of suffixes –ic, -ful, -al, -ive, -able/-ible, -y, -ish, -ous, -ent/-ant, -esque, -ate.

Model: base – basic

Beauty, accident, produce, comfort, fun, horror, picture, fun, luck, danger, care, anger, romance, passion, fool, critic, society, progress, drama, fame.

Ex.2. Make adjectives from the following nouns using suffixes a) –less and –ful; and from verbs using suffix b) –able/-ible. Translate them into Ukrainian.

a) hope, care, duty, home, sense, sorrow, joy, pity, mercy;

b) eat, love, manage, bear, break, understand, foresee, agree.

Ex.3. Form adjectives with corresponding suffixes and prefixes.

I am attracted by this plan. I find it very attractive.
1. She is always full of energy. She is tremendously __________ .
2. His sense of humour is well-known. We often laugh at his __________ stories.
3. I was persuaded by the logic of his argument. It seemed to be the most __________ thing to do in that situation.
4. You behave as a child. Stop doing such __________ things.
5. She is determined to put her new ideas into practice. She wants to check their __________ application.
6. The building is in danger of collapsing. It’s __________ to stay here.
7. I felt like among friends there: everybody was so __________ towards me.
8. His last book made a great impression on me. Actually, it was one of the most __________ novels of that time.
9. Moving house put a severe strain on our finances; we were facing certain __________ difficulties.

I don’t think he is honest in this matter. I suspect he’s quite dishonest.
Do you think it is possible in this situation? I would say it is next to ________ .
The government’s policy is oriented towards integrating with Europe. It is a __________ policy.
What they are doing in business is not quite legal. Some people would regard it as __________ .
The rally was directed against the war in the Middle East. It was an __________ rally.
He has no morals, that man! His behaviour is absolutely __________ .
The company is too confident that they will win the case. With such a strong competitor, they shouldn’t be so __________ .
Your plan isn’t very practical. Some aspects seem extremely __________ .
This event dates from before the Second World War. It happened in the __________ years.
He doesn’t seem very certain in what he is doing. His replies to most questions concerning his intentions are very __________ .

Ex.4. Rewrite the following sentences using compound adjectives.

The tunnel is one kilometre. It’s a one-kilometre tunnel.
The business trip lasted three days. It was a __________ trip.
The bag weighs ten kilos. It’s a __________ bag.
The document contains six pages. It’s a __________ document.
The scientist was seventy years old. The speaker was a __________ scientist.
The company’s new office costs three thousand dollars. The company has a new, __________ office.
I gave him a note for fifty pounds. I paid him with a __________ note.
I took a holiday for two weeks. I went on a __________ holiday.
The road was twenty-five kilometres long. We were driving along a __________ road.
The conference was planned for three days. We were invited to attend a __________ conference.

Ex.5. Decide which adjectives are classifying and which are expressing opinion. Put the adjectives in the correct order.

talented / jazz / black / musician
old / comfortable / stone-built / small / cottage
cotton / summer / stylish / white / new / dress
delicious / cheese / fresh / sandwich
wooden / rectangular / large / yellow / picture frame
rocking / beautiful / antique / chair
economic / recent / American / policy
elegant / grey / woolen / trendy / coat
enormous / glass / German / brown / mug
old-fashioned / marble / French / lovely / fireplace
shiny / large / expensive / brown / leather / case
old / several / English / beautiful / castles

Ex.6. Fill in the gaps with the following adjectives, which are used without nouns. Translate the sentences into Ukrainian.

British, deaf, latter, good/bad, unpredictable, unemployed, underprivileged, blind, rich, injured.

The government is cutting back on benefits for the __________ .
Sign language is usually taught to __________ to enable them to communicate.
After the accident, __________ were taken to the hospital.
__________ are famous for their love for traditions.
Everybody greeted Mr James and Mrs Brown; __________ was a world-famous designer.
The survey showed that __________ control 90% of the country’s wealth.
In sports, __________ often happens.
The purpose of the Lifeline Express is to bring healthcare to __________ who do not have access to medical care.
They are training guide dogs for __________ .
__________ in him overweighs __________ .

Ex.7. Form adverbs from the following adjectives.

wonderful – wonderfully
comfortable –
full –
regular –
near –
close –
wrong –
happy –
scarce –
rare –

Ex.8. Say how often you do some of the following things. Use the adverbs of frequency (always, sometimes, often, never, etc.) in the right places.

Drink coffee, go to the concert, cook, do crossword puzzles, chat on the phone with your friends, visit the university library, go swimming, go shopping, play computer games, read books in English, go abroad.

Ex.9. Put the adverbs in the right places. In some sentences more than one variant is possible.

Public transport isn’t reliable. (always)
My parents don’t worry when I am late. (normally)
I can’t afford that. It’s expensive. (very)
I heard some noise in the yard. (suddenly)
If I see Jack tonight, I’ll tell him this happy news. (definitely)
You don’t need to introduce Mr Smith; I have met him. (already)
I like this place and will stay here for a few more weeks. (certainly)
The teacher read my essay and changed everything I had written. (nearly; carefully)
Ann is not responsible for what she does. We can’t rely upon her. (sometimes; unfortunately)
I have been busy and bring work home from the office. (often; recently; very)
I began to feel better but it was early to go out by myself. (slowly; too; again)
We are having a meeting with our partners in Glasgow. We’ll be lucky to sign a more profitable contract with them. (maybe; tomorrow; enough)
She’s been here a week, and she knows all the neighbours. (very well; already; only)

Ex.10. Put the adverbs into their correct place in the text.

When Michael opened his café, he did not have any experience in business and found out it was much more difficult than he had expected (three years ago, absolutely, soon). Although the café was situated in a good place, he had overlooked an important thing: advertising (conveniently, totally, very). As by that time he had run out of money, he sent a letter to his uncle asking for a loan (nearly, urgently, as soon as possible). The money arrived, and Michael put an advertisement in the local paper (the next day, immediately, on the front page). His café became popular (within weeks, tremendously).

Ex.11. Supply the right adverb. Some adverbs end in –ly and some not.

Be careful. Act carefully.
She is a hard worker. She works __________ .
The train is early. It has arrived __________ .
It was a serious injury. The man was injured __________ .
There was a heavy rain in the morning. It was raining __________ .
It is a perfect report. You have prepared it __________ .
I get a monthly bill. I pay for the electricity __________ .
My name is last. On this list, I come __________ .
His bus was late. I had to wait because he came __________ .
Everything was very quiet. We were trying to move __________ .
You’ve used a bad paint. The door is painted __________ .
It was a brief meeting. The chief manager spoke to the employees only ____ .
My brother’s got a fast car. He usually drives very __________ .

Ex.12. Choose the right adverb to fill in the gaps.

Farm workers have to work very ________ during the harvest. (hard/hardly)
Farm workers ________ earn enough money to pay their bills. (hard/hardly)
We've been receiving a lot of junk mail ________ . (late/lately)
The postman brings my mail so ________ I rarely see it before I go to work. (late/lately)
I'm sure the boss thinks very ________ of you. (high/highly)
If you want to succeed, you should aim ________ . (high/highly)
I don't think you were treated very ________ . (just/justly)
I've ________ been offered a job in Mexico! (just/justly)
Please don't go too ________ the edge of the platform. (near/nearly)
I ________ fell off the edge of the platform! (near/nearly)
When my Mother goes to London, she is ______ at the theatre. (most/mostly)
She has the ________ fun of all of us. (most/mostly)
The children are ________ to each other in age (close/closely).
I was sitting and watching everyone very ________ (close/closely).

Ex.13. Choose the right word.

Do you think that’s a (real/really) diamond in her ring?
Ann seemed (gentle/gently), but there was something cruel underneath.
She looked at me (kind/kindly), but didn’t say anything.
You can eat (free/freely) at my restaurant whenever you like.
When I’m in the mountains I am always (good/well).
All buses are (late/lately) today. I wonder why.
She didn’t say a word and walked away (quick/quickly).
You seem very (angry/angrily). What’s up?
Joe and Ann have been (happy/happily) married for twenty years.
Get away from the road. That bus came very (close/closely).
He threw the ball (high/highly) into the crowd.
The topic was sensitive, that’s why she was speaking (careful/carefully).
I’ve (hard/hardly) seen you this month. Where have you been?
This sauce tastes (strange/strangely). What have you put into it?
The project was (near/nearly) complete when the customer suggested some changes.

Ex.14. Put in so, such or such a.

It is difficult to compete with him because he is ________ experienced.
The trip was a success. We had ________ good time.
It was ________ boring lecture that most of the students stopped following it.
I didn’t know you lived ________ far from the university.
The prices are growing ________ fast these days, aren’t they?
It was ________ beautiful day, and we decided to go to the beach.
How can you say ________ thing! It’s unfair!
I was ________ tired that I fell asleep in front of the TV.
I couldn’t believe what she was saying. It was ________ shock.

10. We have to go. We didn’t realize it was ________ late.

Ex.15. Complete the following sentences using enough or too in the correct place.

Are you going to get married soon? – No, I’m not. I’m ________ (young).
Do you watch films in English? – No. I’m afraid my English is not ________ (good) to watch films in the original language.
Did you hear what he was saying? – Yes, he was speaking ________ (loud).
Shall we invite more people to the conference? – I’m afraid we won’t have ________ (room) for more people.
I can’t suggest anything new for the project. I haven’t got ________ creative (ideas).
The situation was ________ (complicated) to explain to everybody.
She was ________ (shy) to become an actress.
We’d love to move to a bigger house but we don’t have ________ (money) at the moment.
Let’s stay at home. It’s ________ (late) to go anywhere.
10. Don’t ask me to do it. I’ve got ________ (problems) of my own.

Ex 16. Write the comparative and superlative of the following adjectives and adverbs.

Cheap, full, good, fast, easily, lazy, uncomfortable, nervous, useful, far, safe, happy, fluently, much, narrow, little, intelligent, bad.

Ex.17. Complete the sentences using the comparative form of suitable adjectives/adverbs.

The restaurant was surprisingly cheap. We expected it to be ________ .
You’re standing too near the camera. Can you move a bit ________ ?
The teacher was speaking too fast. The students asked him to speak ________ .
My present job is boring, so I hope to find something ________ .
If you want to successfully pass your exam, you should study ________ .
It’s a short walk from here to the park. I expected the park to be ________ .
We all hoped that he would recover fast but it took him much ________ .
You were quite upset yesterday. I’m glad you look much ________ today.
It’s a pity you live so far away. I wish you lived ________ .
The instructions are very complicated. They could have been ________ .
Nine o’clock is late. Could you come any ________ ?
You don’t understand. You could understand me, if you were ________ .
Usually he is so absent-minded at lectures but because of the topic he is listening to the speaker ________ today.
The centre of the city is usually so noisy. I’d like to stay at a hotel in a ________ place.

Ex.18. Complete the sentences using the superlative form of suitable adjectives/adverbs.

It is a very valuable painting. Actually, it is ________ in the gallery.
We had a great holiday. It was one of ________ holidays we’ve ever had.
In order to save money we stayed at ________ hotel in the city.
Steve usually makes ________ mistakes in his group, or no at all.
February is ________ month of the year.
In the theatre, ________ seats are at the back.
The Taj Mahal is ________ building in the world.
Our new car is very economical. Actually, it uses ________ petrol of all the cars we looked at.
I’m so tired after the trip! ________ thing for me would be to get home as soon as I can.
Jane has done so much for the project. She has worked on it ______ of all of us.

Ex.19. Use the following intensifying words to complete the sentences:

very, too, far, much, a lot, rather, a bit, a little, any, by far, quite, nearly, almost

Go slower. You’re driving ________ fast for me.
I didn’t enjoy the meal _______ much.
I’m afraid the problem is ________ more complicated than it seems.
I thought she was younger than me, but in fact she is ________ older.
She is ________ intelligent to believe it!
It was ________ the most stressful day in my life.
I’m sorry I’m a bit late but I couldn’t get here ________ sooner.
She fell and hurt her arm ________ badly.
The last of these reasons is ________ the most important.
How do you feel today? Are you ________ better?

Ex.20. Complete the sentences using the comparative constructions as ... as or not so ... as/not as ... as. For comparison use the following adjectives:

much (x2), expensive, heavy, easy, interesting, fast, cold (x2), soon

Why don't you buy a motorbike? Motorbikes are ________ cars.
Her hands were ________ ice.
There's enough food for everybody. You can take ________ you want.
His last book didn't sell successfully because it was ________the previous one.
I'm sorry I'm late. I got here ________ I could.
It isn't warm today, but it is ________ yesterday.
The task was ________ I had expected but finally I managed to understand the

problem.

Can you give me the reply ________ possible, please?
It's the holiday season, so the traffic is ________ usual.
You can't expect the same profit because you have invested ________ me.

Ex.21. Translate into English.

Вдвічі більше, втричі менше, вп'ятеро важче, вдвічі старше, вчетверо довше, вполовину коротше.

Ex.22. Complete the sentences using the comparative constructions -er and -er/more and more... and the + comparative …............... , the + comparative … .

As I was waiting for my interview, I was getting ________ (nervous).
Do you want a big house? - Yes, ________ (big), ________ (good).
It's ________ (hard) to find time for everything you'd like to do.
________ (far) he was telling the story, ________ (much) we laughed.
________ (dangerous) it is, ________ (much) I like it.
The grammatical topics are ________ (hard). I'm afraid I'll fail in the test.
________ (much) I get to know you, ________ (little) I understand you.
We were getting tired and were walking ________ (slowly).
________ (old) he gets, ________ (forgetful) he becomes.
My list of things to do gets________ (long).

Ex.23. Correct the mistakes in the following sentences.

Chinese food is the nicer than Indian I think.
It's a school for the deaf people.
Everyone seemed very nervously.
You aren't enough tall to play basketball.
Our house is so big as yours.
She spoke to us friendly.
I like your leather new nice jacket.
The trip was far much longer than we had expected.
I felt happyer in my previous job.
I tried hardly but I didn't succeed.
The afraid child was crying for his mother.
Let me know if you need any farther help.
It’s the more delicious dish I’ve ever tasted.
A new car is twice expensive as a second-hand one.
It was enough late to start a new project.

Ex.24. Translate into English.

Чим більше він читає англійською, тим менше користується словником.
Джейн виглядає вдвічі молодшою своєї сестри, хоча вона такого ж віку.
Ти говориш занадто швидко. Вони тебе не розуміють.
Хоча у нас були дуже погані місця, нам дуже сподобалась вистава.
Він сердито подивився на мене. «Чому ти такий сердитий сьогодні?»- запитав я.
Він недостатньо досвідчений, щоб очолити відділ.
Ти часто ходиш до бібліотеки? - Зазвичай я працюю в бібліотеці один раз на тиждень, але зараз ходжу туди частіше, тому що скоро у нас дуже важкий семінар.
Дводенна конференція була найцікавішою за останні три роки.
Ставало все темніше, і ми вирішили йти додому.
Молодим більше подобаються фільми-бойовики і фентезі.
Мені подобаються наші нові сусіди. Вони такі приємні люди і такі доброзичливі до всіх.
Я бачив Джона тільки раз. Я мало знаю його.
Наш готель менш дорогий, ніж минулого разу, а розташований набагато ближче до центру міста.
На іспиті я легко відповів на два питання, але останнє завдання було набагато важчим.

TEST YOURSELF

Test 1

Directions: Each sentence (1 – 20) has four underlined words or phrases marked A, B, C and D. Identify the one underlined word or phrase that must be changed in order for the sentence to be correct.

Wages and salaries account for nearly three fourth of the total national

A B C

income generated in the United States annually.

Farmers use chemicals on fruits and vegetables, and some of these

A B C

chemicals are very poisonous.

Mumps are a very common disease which usually affects children.

A B C D

The Lake Erie is one of the five Great Lakes in North America.

A B C D

Comets are apparently the more numerous bodies in the solar system

A B C

except for small meteor fragments.

Vitamin E, which is found in nutritious foods such as green vegetables

A B

and whole grains, action as an antioxidant in cell membranes.

C D

Fast-food restaurants have become popular because many working people

A B C

want to eat quick and cheap.

Staying in a hotel costs twice more than renting a room in a dormitory for

A B C

a week.

By the time the police located the stolen car, the thieves have already

A B C

escaped to Portugal.

Paul says they will get their exam results in two weeks time.

A B C D

The next important question we have to decide is when do we have to

A B C D

submit the proposal.

On a salary like his, it’s not surprised that he finds it hard to make ends

A B C D

meet.

Some of these people are friends of my and the rest of them are people

A B C D

from the office.

The food that Martha is cooking in the kitchen is smelling delicious.

A B C D

When I opened the fridge there were only a bottle of milk, a packet of

A B C

butter, and some eggs.

The company has so few money that it can hardly operate anymore.

A B C D

I don’t know if the manager will get back to the office today. But if he

A B C

does, I’ll tell him to call to you.

Did you know that sailors were not allowed to whistle on ships at sea?

A B

People use to believe that whistling would bring high winds and cause

danger to the ship.

Margaret Thatcher, who was Prime Minister of Great Britain for 12 years,

A B

is now known as Baroness Thatcher of Kesteven.

C D

Stephen Leacock, one of Canada’s great writers of humorous fiction, once

said about himself, “I’m a great believer in luck, and I find that the harder

B C

I work, the much I have of it.”

Test 2

The doctor answered all our questions and gave us some advices on health

A B C D

issues.

The technician mends the photocopier so you can’t use it at the moment.

A B C D

A great number of reporters was at his press conference about minority

A B C D

rights.

Our journey to Niagara Falls was far long than we all thought it would be.

A B C D

I wanted to set up my own business, but because I didn’t have some capital,

A B C

I had to give up the idea.

6. According to official statistics, every day there is more than a dozen traffic

A B C D

accidents in the city.

7 Although both of them are trying to get the scholarship, she has the

A B C

highest grades.

The Vatican City or the Vatican, officially called the Holy See, is the world’s

A B

smallest independent state with a population of about 800, neither of whom

C D

are national permanent residents.

The more electricity you use, the high your bill will be.

A B C D

My brother doesn’t care how much does the car cost because he is going to

A B C D

buy it anyway.

The car is nice to drive, but I don’t like it’s colour.

A B C D

Mel’s grandmother is in the hospital, so we went to visit her last night.

A B C D

Arthur was the youngest in the family, his twin sisters Melanie and Rosie

A B

were four years elder than him.

C D

Ten minutes are too little time to finish this report.

A B C D

Nuclear power does not use much fuel, one ton of uranium produces as

A B

many electricity as twenty thousand tons of coal.

C D

The price of crude oil was used to be a great deal lower than now.

A B C D

By the time you finish getting ready, we’ll miss the train.

A B C D

Alexander the Great became King when he was twenty and continued the

A B C

work that his father has begun.

You say that Notre Dame is half as higher as the Eifel Tower? – Exactly. It

A B

is one hundred fifty metres higher than Notre Dame.

C D

He says that neither the director nor the secretary want to leave yet.

A B C D

Test 3

1. Many people in the west think that Brunei is in the Middle East but it isn’t;

A B

it’s in the East Asia, on the north coast of the island of Borneo.

C D

2. We had a very good weather while we were on holiday.

A B C D

3. A lot of dead fish has been found in the river next to the chemical plant.

A B C D

4. It has been raining for two days when suddenly the sun came out.

A B C D

5. AStatue of Liberty was a gift of friendship from France to the United States.

A B C D

6. In London there are a lot of streets with the same name and it’s very confused

A B C D

if you are a tourist.

Two years are a long time to be unemployed.

A B C D

I’m making breakfast. How many toasts do you want?

A B C D

9. Only about twenty per cents of the people voted in the local government

A B C

elections.

The average lead pencil can draw a line thirty-five mile long or write

A B

about thousand words.

C D

The problem of unemployment has became worse in recent months, and

A B

yesterday the president announced the introduction of a new set of measures to

C D

deal with it.

I remember she used to wear her hair shortly.

A B C D

Oxford is ninety kilometers from London – about an hour by car, bus or

A B C

train and only sixty-four kilometers from the Heathrow Airport.

14. According to research reports, people are usually turning in their sleep 25 to

A B C

30 times each night.

There is a new luxury five-star hotel in town, isn’t it?

A B C D

Tornadoes can pick up objects as heavy as automobiles and carry them for

A B

hundreds of foot.

C D

By Christmas, she will be working for our company for five years.

A B C D

18. Nick does not care how much does the car cost because he is going to buy it

A B C

anyway.

The steam engine is usually thought of as a relatively modern invention,

A B

but the Greeks had built a kind of steam engine in ancient times.

C D

20. Arthritis, a painful swelling of the joints, is often associated with elderly

A B C

people, but it afflicts young as well.

Test 4

Directions:Each sentence (1 – 20) has four underlined words or phrases marked A, B, C and D. Identify the one underlined word or phrase that must be changed in order for the sentence to be correct.

1. The teacher’s comments are designed to help improve your knowledges and

A B C

understanding.

2. Three-quarter of the people interviewed said that they supported the

A B C

president.

3. Charlie Chaplin was a English film actor and a director, who did most of his

A B C

work in the USA.

4. There is a few chance that population growth will level off before 2050 at the

A B

earliest, but there are a few indications that the growth rate will probably keep

C D

declining.

5. This film is least exciting than the other one we saw.

A B C D

6. He has two watches, but neither of them doesn’t work properly.

A B C D

7. The colonists who first settled in New England did so because they felt there

A B C

was none social justice in their homeland England.

8. Stress on the job costs American companies as many as one hundred fifty

A B

billion dollars a year in lower productivity, unnecessary employee sick leave,

C D

and higher medical costs.

9. Have you seen some good films recently? – No, I haven’t been to the cinema

A B C D

for ages.

10. I don’t think he will have time to accept you and discuss the matter. He is

leaving for the airport at 4 o’clock sharply.

B C D

11. Are bacon and eggs what he usually eats for breakfast?

A B C D

12. I found it difficult to convince the ticket inspector that I lost my ticket, but

A B C

he believed me in the end.

13. Although New Zealand is a very small country, the beauty of its nature

A B

including mountains, beaches, glaciers, and hot springs, attracts hundred of

C D

tourists every year.

14. It was only when I got home that I realised I forgot my keys in the office.

A B C D

15. The news he told his wife were a shock to her.

A B C D

16. Hopefully, he will have learn everything by the time he sits the exam.

A B C D

17. All the roads were blocked: it has been snowing all night long.

A B C D

18. London has twice as many banks as the rest of the south-eastern England.

A B C D

19. The worse earthquake in one hundred-forty years left Japan struggling for

A C B

survival on Friday, March 11, 2011.

20. I talked to the students and all think that both Mike and I have lots of money,

A B C

but we really don’t have very much.

Test 5

Directions:Each sentence (1 – 20) has four underlined words or phrases marked A, B, C and D. Identify the one underlined word or phrase that must be changed in order for the sentence to be correct.

The world’s largest islands are Greenland and New Guinea, the largest

A B

lakes are Lake Superior, Lake Victoria and Lake Huron, the largest deserts are

Sahara Desert and Australian Desert.

If you give us a five percents discount, we’ll make a firm order of five

A B C

thousand units.

3. The number of people who drink Coke for a breakfast in the United States is

A B C

nine hundred sixty-five thousand.

4. Last year Americans spent six times as much money for pet food than they

A B C

did for baby food.

5. Farther evidence is needed to support recent research which suggests that

A B C

certain chemicals found in broccoli may act as cancer preventatives.

6. She isn’t at home because she’s gone to hospital to visit her grandmother

A B C

who is ill with pneumonia.

7. The police thinks that more than one person was in the stolen car.

A B C D

8. The road was wet and slippery: it has been raining heavily all night.

A B C D

9. Your perfume is smelling so nice. What is it? – It is a new perfume called ‘In

A B C D

Love’.

10. A man is as old as he feels, and a woman is as old like she looks.

A B C D

11. The news on the radio and TV stations confirm that a serious storm is

A B C

approaching the city.

12. What’s the use of talking about diets if you are always nibbling chocolate

A B

biscuits or something between having meals?

C D

13. Phyllis had written two-third of the report when she was told they didn’t

A B C D

need it.

14. According to the economic laws, the greater the demand, the high the price.

A B C D

15. Both his parents are very proud of him for getting a good education, but

A B

none of them can understand why he can’t find a suitable job.

C D

16. We had hardly took our seats when the lights went out and the film started.

A B C D

17. America has cut its oil imports from the Middle East by seventy-three per

A B C

cents.

18. London has twice as more banks as the rest of south-eastern England.

A B C D

19. I’m not going to the lecture tonight because I’m not very interesting in the

A B C D

subject.

20. Immediately after the quake, powerful tsunami waves ten-foot high washed

A B C

up the coastal areas of Japan, causing complete destruction of the areas.

Test 6

Directions:Each sentence (1 – 20) has four underlined words or phrases marked A, B, C and D. Identify the one underlined word or phrase that must be changed in order for the sentence to be correct.

Nobody love is as constant and unselfish as a mother’s.

A B C D

Only a month now remained and no a moment must be lost.

A B C D

The party was held in the house of the Johnson.

A B C D

The only thing that stood out clearly was his parentes house.

A B C D

The boy drove many sheeps in the direction of the village.

A B C D

I was presented with a dozens of handkerchiefs.

A B C D

I must have two tooths pulled out.

A B C D

The child were bitterly crying over the broken toy.

A B C D

The scout brought several valuable information.

A B C D

A very strange phenomena was observed by astronomers yesterday.

A B C D

What more books by Kipling besides “Mowgli” did you read in your

A B C D

childhood?

The book gives many food for thought.

A B C D

When I think of this, my heart turns for stone.

A B C D

No one had seen him since and the police was searching for him.

A B C D

A tiger is a big catlike animal ranging in several races from India to

A B C D

Siberia.

16. Jarie understood why Lanny didn’t come the previous evening.

A B C D

17. Everybody was at the bus station but the guide hadn’t come already.

A B C D

18. The librarian will registered all the books that come into the library by the end

A B C D

of the week.

I suppose that when my letter will reache you, you will return from your

A B C D

village.

20. We call Renaissance the time of the great revival of art and learning which has

A B C D

covered the 15^th and 16^th centuries.

Test 7

Directions:Each sentence (1 – 20) has four underlined words or phrases marked A, B, C and D. Identify the one underlined word or phrase that must be changed in order for the sentence to be correct.

1. The clouds were lieing so closely below the plane that nothing could be seen

A B C D

of the earth.

Soon he saw light in the distance and understood that he was on the right

A B C D

track.

The performance of the play proved to be a much deal better than I could

A B C

ever expect.

Many thousands of years ago Cyprus had been famous for its copper.

A B C D

The delegation will start for London as soon as they will receive their visas.

A B C D

During dinner while Andrew was chewing his piece of old meat, Mrs Page

A B

helped herself to wine and hot beefsteak.

C D

They completed all preparations for the fancy dress ball by 5 o’clock.

A B C D

No sooner she had opened the drawer when she found the photo which she

A B

thought she had lost.

C D

Our pilot had asking for permission to take off for ten minutes already, but

A B

he got no answer yet.

C D

Approximately 30 percent of all parents in the world let their children to

A B C

attend school.

Thomas hided the money somewhere close to his home.

A B C D

She drawed the curtain back and the room was flooded with gold.

A B C D

The girl written the address down on the card, which she gave to the servant

A B C

to post.

By the time the clock on the tower struck midnight the streets of a city were

A B C

almost deserted.

15. Will you have any more tea, Charles? I think you’ve had more than is good

A B C D

for you.

16. Latin is a dead language now, but it has been the international language

A B C

some four centuries ago.

17. Americans share a number of values, among them achievement, practical,

A B C

material comfort and democracy.

18. Some individuals see the issue of smoking as a matter of personal freedom

A B C

of choices.

19. Society uses such human emotions as proud, shame, guilt.

A B C D

A competitive company can increase its profit by cutting its costs or

A B C

increase its sales.

Test 8

Directions:Each sentence (1 – 20) has four underlined words or phrases marked A, B, C and D. Identify the one underlined word or phrase that must be changed in order for the sentence to be correct.

1. The boxis made with iron and has a tricky lock.

A B C D

2. Eskimos were the first people to live, hunt and traveling in the Siberian

A B C D

tundra.

Stores can bring in more customers when they staying open longer hours or

A B C

stock more things.

Playing jokes on April Fools Day is common in many regions, although

A B

none knows how the tradition began.

C D

An interest in architecture often involves preserving old buildings and

A B

modifying it for new uses.

C D

Plants with short roots system are best suited for areas where they do not

A B C

receive much rainfall.

7. By the time babies are seven months old their able to sit up without support.

A B C D

8. It is probably that a well- developed memory is crucial in learning a foreign

A B C D

language.

9. The Saudi Arabian economy depends large on the petroleum industry and oil

A B C D

production.

10. Veterinary medicine is the branch of medical science where deals with the

A B C

diseases of animals.

11. Research indicates that genetic inputs influence who we react to alcohol.

A B C D

12. What the violin-maker glues the violin parts together, he uses no nails or

A B C D

screws.

13. Not everyone wish to or can afford to purchase a home.

A B C D

14. Left to themselves, rain forests sustains their ecological systems indefinitely.

A B C D

15. During the day the sun warm the air near the earth’s surface and the heated air

A B C D

rises.

16. Cyclical unemployment figures include workers who lose their jobs because a

A B C D

recession.

17. Of all the paved roads in the nation 93 percent are covered by asphalt.

A B C D

18. Each of the musicians in the orchestra were rehearsing daily before the concert

A B C

tour began.

19. Side photographic light it dose not show surface detail as well as front light.

A B C D

20. Television news give you more information than radio news.

A B C D

Test 9

Directions:Each sentence (1 – 20) has four underlined words or phrases marked A, B, C and D. Identify the one underlined word or phrase that must be changed in order for the sentence to be correct.

Although Japan is crowded, the Japanese has a high standard of living.

A B C D

Balm which grown in damp and shady woodlands is a tall, fragrant herb of the

A B C

mint species.

Cabbage and lettuce have such a short stems and broad leaves that they appear

A B C

to have no stems at all.

It is not known why many seeds undergo a period of dormancy even during the

A B C

times when conditions for them growth is favorable.

The price theory that represents the core of microeconomics explained how the

A B

variability of supply and demand in competitive markets creates the interplay of

C D

goods and services.

When wine grapes contain the proper amounts of acid and sugar required to

A B C D

produce wine.

7. Beef and dairy cattle is major sources of income in Louisiana, which has a mild

A B C D

climate.

8. The metric system is a system of measures and weights which is first adopted in

A B C D

France.

9. In ancient Rome people are used sticks made of metal with a pointed end for

A B C

writing on waxed tablets.

10. Stratford-on-Avon is a small town in central England where Shakespeare has

A B C D

been born.

11. Some two centuries ago when there were no trains, cars and trams, people used

A B C D

to travelling in carriages.

12. From the door he shouted that he will be back in two hours.

A B C D

13. The British labour movement developed as a means of improve working

A B C

conditions through group efforts.

14. Poverty in the United States is noticeably different from that in other

A B C

country.

15. Five-credits-hour courses are approved for the student’s work in the

A B C

major field of interest.

16. A small antelope similar to the chamois lives in rocky places from southern

A B C

African to the Sahara.

17. Emily Dickinson, whose poems were published after her dead, wrote about

A B C

love, nature, and eternity.

18. The article provides general informations about animals and tells why

A B C

animals are important to human beings.

19. William Harvey, the English doctor who discovered the circulate of the

A B C

blood, was born in 1578.

20. Roman numericals are written from left to right using the principle of

A B C

addition.

Test 10

Directions:Each sentence (1 – 20) has four underlined words or phrases marked A, B, C and D. Identify the one underlined word or phrase that must be changed in order for the sentence to be correct.

1. Thousands of settlers gone west after the Civil War ended in 1865.

A B C D

2. The female turtle often walks away after covering her eggs and not return.

A B C D

3. People can reduce stress by accepting events as they are, rather than as they

A B C

would likes them to be.

4. When a bee stings an animal, the insect's stinger remaining in the wound.

A B C D

5. Norman Rockwell illustrating covers of magazines, books for children, and

A B C

advertisements.

6. Each climate zone has its specifically features , which this research describes in

A B C

detail.

7. During the 1960's , the state of Alaska improved it's transportation facilities and

A B C

put together a statewide ferry fleet.

8. Some people weigh them every time they pass a weighing machine.

A B C D

9. London receives 23 millions of visitors a year from all over the world.

A B C D

10. Daniel Boone was born in Pennsylvania but lived in several states and die in

A B C D

Missouri.

11. In long-term memory, the stronger the connection between events, the likely

A B C

they are to be retrieved.

12. Studies of the sun may leads to the discovery of how the core of the sun heats

A B C

its outer atmosphere.

13. A little drivers can realize how many individual parts are necessary to

A B C D

assemble a car.

14. Much species of cacti live in places that have warm temperatures at least part

A B C D

of the year.

15. According to experts, few regions have as little plant life than deserts do.

A B C D

16. Computer graphics software has infinite applications in a widely array of

A B C D

fields.

17. Van Cliburn he studied piano from 1951 to 1954 and won multiple awards

A B C D

between 1958 and 1960.

18. Diagrams display informations in a conspicuous way and vividly show

A B C

differences and similarities.

19.The Great Depression serves as an example of drama fluctuation in the

A B

balanced wage rate.

C D

20. Although Connecticut occupies a small area, its weather can vary from one

A B C

area to others.

Test 11

Directions:Each sentence (1 – 20) has four underlined words or phrases marked A, B, C and D. Identify the one underlined word or phrase that must be changed in order for the sentence to be correct.

What was you doing when I called you last night?

A B C D

Can't you fix that dripping tap? It's getting on my nerves - it's really irritated.

A B C D

If the general price level has be changing during the period under

A B

consideration, the figures recorded for the different years will have to be

C D

adjusted to take account of the price changes.

The trousers you bought for me doesn't fit me.

A B C D

He does not go to bed late and he always get up early.

A B C D

Peter is most cheerful of the three children.

A B C D

I never heard Ken criticise anyone since I have known him.

A B C D

Independence Day, commonly known as the Four of July, is a federal holiday

A B C

in the United States.

The soldiers had to carry their equipments on their backs for miles.

A B C D

The storm area grew and drifted southwards during afternoon, while other

A B C D

storms developed over the north.

When he returns I give him the key.

A B C D

The instructions in the exam were very complicated and left the students

A B C

feeling totally confusing.

I met European yesterday who seemed to be very amiable and charming in

A B C D

outlook.

Your car is old! It is much dangerous than mine.

A B C D

Although he had asked everyone to bring their books, some boys didn't had

A B C D

any with them.

This box is very heavy. Don't worry I carry it for you.

A B C D

You'd better get up more earlier tomorrow, or you'll be late again.

A B C D

I'm getting a little worried because the baby has been crying since over half an

A B C D

hour.

By the time I got to their house, they have already left home.

A B C D

Tomorrow afternoon we're going to play tennis from 3 o'clock until 4.30. So at

A B C

4 o'clock, we will play tennis.

Test 12

Directions:Each sentence (1 – 20) has four underlined words or phrases marked A, B, C and D. Identify the one underlined word or phrase that must be changed in order for the sentence to be correct.

I wasn't listen when he started talking about the project.

A B C D

Can I borrow your scissors? Mine isn't sharp enough.

A B C D

In recent years a large volume of short-term capital or 'hot money' have been

A B C

moving from one country to another seeking greater security or higher interest

rates.

I didn't expect to see Peter at the party. I was really surprising to see him there.

A B C D

Mr. Robert have no objection to his daughter Sarah studying in the USA but he

A B C

refuses to let her work there.

She told me the most strangest story I had ever heard.

A B C D

We have spend £200 on food this month and there's another week to go before I

A B C

get paid.

Her sister is twentieth-seven years old. She is tall and she has long curly hair.

A B C D

He sometimes get dressed too quickly, and this morning he is wearing one blue

A B C D

sock and one red one!

I remember when Frank was last here. It was the Christmas when I got my

A B C D

new bike.

He'll be ready as soon as you will be.

A B C D

Anita was so embarrassing that her whole face turned red.

A B C D

If you're looking for the good clothes shop, I would recommend Harrison's.

A B C D

This exercise isn't very difficult. The next exercise is much difficult than this

A B C D

one!

When I realize my wallet had been stolen, I didn't know what to do.

A B C D

Do you want to borrow my car? Thanks, I bring it back tomorrow.

A B C D

The Galapagos are one of most expensive places in the world to visit.

A B C D

Don't be so negative! They don't know her. I sure they will like her.

A B C D

When I arrived home at seven o'clock, my sister hasn't had dinner yet.

A B C D

Do you think you will still doing the same job in ten years' time?

A B C D

Test 13

Directions:Each sentence (1 – 20) has four underlined words or phrases marked A, B, C and D. Identify the one underlined word or phrase that must be changed in order for the sentence to be correct.

On Sunday morning the wind was blow softly so Peter decided to go

A B C D

windsurfing.

I don't like very hot weather. Thirty degrees are too warm for me.

A B C D

Plants and vegetables have been disappearing from my garden for we had new

A B C D

neighbours.

I find it relaxed to lie on the sofa and listen to music after a hard day's work.

A B C D

What was your parents reaction to your decision to be a lawyer?

A B C D

That was the most sweetest chocolate I have ever eaten.

A B C D

It's the first time I heard Mr James shout at anyone since he started teaching at

A B C D

the school.

Susan has been the fourtenth girl to win such an expensive award since 2000.

A B C D

I am not go away for my holidays next month because I have not got enough

A B C D

money.

With the wedding and the new job, it was a summer she would always

A B C D

remember.

The lift will start as soon as you will press that button.

A B C D

I was really surprising when my employer gave me the day off.

A B C D

The Emperor Napoleon lost the battle of Trafalgar against the English led by

A B C D

Admiral Nelson.

They phoned me to say they have missed their train.

A B C D

Sue's homework wasn't very good. Your homework is better then Sue's.

A B C D

If you don't understand the exercise, I explain it to you.

A B C D

Boracay Island in the Philippines has best beaches I have ever seen.

A B C D

What speed was the car do at the time of the accident?

A B C D

My father knew Spain so well because he had visit the country four times.

A B C D

Don't phone me between 7 and 8. We will having dinner then.

A B C D

Test 14

Directions:Each sentence (1 – 20) has four underlined words or phrases marked A, B, C and D. Identify the one underlined word or phrase that must be changed in order for the sentence to be correct.

John Druise was drive when Michelle called him.

A B C D

The staff at the school isn't happy with their new working conditions.

A B C D

It's sometimes embarrassed when you have to ask people for money.

A B C D

I have been reading this book on astrophysics since hours and I'm still only on

A B C D

page 6.

This is an utopian idea i.e., in other words, it is highly impracticable.

A B C D

Paris is most cheerful city in France during Christmas.

A B C D

I marked twenty essays today, but I've still got five more before I go to bed.

A B C D

There are several thousands people in the national stadium to watch the soccer

A B C D

final.

What are you usually doing in your spare time? Have you got any hobbies?

A B C D

He was often kept awake in morning by their song which floated up through

A B C D

the window.

He will washes up before he goes to bed.

A B C D

By 12.00 Susan felt so tiring that she went to rest.

A B C D

Do you like oysters? I do, but I didn't like a fish I ate yesterday.

A B C D

Bob's garden isn't very big. Your garden is more bigger than Bob's.

A B C D

The reason was that they have forgotten the exact time of their departure.

A B C D

A: Did you get the theatre tickets? B: No, I forgot all about them. I book them

A B C D

tomorrow.

Easter Island is the more interesting island I have ever visited.

A B C D

We can go out now. It is not rain anymore.

A B C D

She offered me dinner, but I had just eaten a sandwich, so I didn’t was hungry.

A B C D

Look, I can give you lift to the station. I will be driving that way anyway.

A B C D

Test 15

Directions:Each sentence (1 – 20) has four underlined words or phrases marked A, B, C and D. Identify the one underlined word or phrase that must be changed in order for the sentence to be correct.

They were all working when Michelle arrive.

A B C D

I can't find my binoculars. Do you know where they are?

A B C D

If I said anything as stupid as he did in front of a thousand people, I'd feel really

A B C

embarrassing.

In recent years, Brazilian companies have been putinga lot of money into

A B C

advanced technology developing.

How many music instruments did Eminem play?

A B C D

This meal is the more delicious I've ever eaten.

A B C D

I read a lot this week, but I have to get the book completely finished by this

A B C D

week end.

Million of people were in the streets to protest against the government's

A B C D

decision.

It's usually dry here at this time of the year. It do not rain much.

A B C D

They will wake up in morning, and find their video-recorder.

A B C D

I'll go on doing it until he tell me to stop.

A B C D

I heard the film was good, but it was very disappointed.

A B C D

I am afraid this is too serious a question for us to make a decision right away.

A B C D

The town isn't very clean. The country is clean than the town.

A B C D

As soon as she had lie, she wished she had told the truth.

A B C D

If you listen careful, you will hear an owl in the trees over there.

A B C D

I have just a little money, then I'll have cheapest menu.

A B C D

Catherine phoned me last night. She’s on holiday in France. She is having a

A B C

great time and don't want to come back.

Before coming to Siberia Tom hadn't never seen snow.

A B C D

This time tomorrow, Maria will be sunbathe on a beach in Majorca.

A B C D

Key to the tests

№	Test 1	Test 2	Test 3	Test 4	Test 5
1.	B	C	C	C	D
2.	B	B	B	A	A
3.	A	B	C	A	B
4.	A	C	A	A	C
5.	B	C	A	C	A
6.	C	C	D	C	C
7.	D	D	B	D	B
8.	B	C	C	B	C
9.	C	C	B	A	A
10.	D	C	B	D	C
11.	D	D	A	A	B
12.	B	B	D	C	B
13.	C	C	D	D	B
14.	C	B	B	C	D
15.	B	C	D	C	C
16.	B	B	D	B	A
17.	C	C	B	C	D
18.	C	D	B	D	C
19.	B	A	D	A	C
20.	D	C	D	A	C

№	Test 6	Test 7	Test 8	Test 9	Test 10
1.	A	B	C	C	B
2.	C	B	C	A	D
3.	D	B	B	A	D
4.	D	C	C	D	C
5.	B	D	D	D	A
6.	C	D	A	A	B
7.	C	A	C	B	B
8.	B	B	A	D	B
9.	C	A	C	A	B
10.	B	D	C	D	D
11.	D	A	C	D	C
12.	C	A	A	C	B
13.	D	A	B	C	A
14.	D	C	B	D	A
15.	A	B	A	A	D
16.	B	B	D	C	D
17.	D	C	D	B	A
18.	A	D	B	B	B
19.	C	C	A	C	B
20.	D	D	B	A	D

№	Test11	Test 12	Test 13	Test 14	Test 15
1.	A	A	C	B	D
2.	D	D	C	C	D
3.	B	C	C	B	D
4.	C	D	B	C	B
5.	D	A	B	B	B
6.	B	B	B	A	B
7.	A	A	A	A	A
8.	C	A	B	B	A
9.	C	A	B	A	C
10.	D	C	D	B	C
11.	C	D	C	B	D
12.	D	B	B	B	D
13.	B	B	A	C	B
14.	B	C	C	D	C
15.	D	A	D	B	A
16.	C	C	C	D	B
17.	B	C	C	B	D
18.	C	C	B	C	D
19.	C	B	D	D	C
20.	D	C	C	B	D