Выпишите все слова с окончанием s / es и объясните, являются ли они:

а) окончанием множественного числа существительных:
например:
accountants — бухгалтера;

б) обозначают принадлежность (отвечают на вопрос «чей?»):
например:
The accountant's responsibility is to analyse the data in the Ledger and the Trial Balance. — Обязанностью бухгалтера является анализ данных Главной книги и пробного баланса;

с) окончанием глагола в 3 л. ед.ч. в Present Indefinite Tense:
например:
A bookkeeper counts the profits of a company. — Бухгалтер подсчитывает доход компании.


That is why I have no more money and no more deposit account. In fact I have arranged an overdraft with the bank, which means I can occasionally withdraw more money than is actually in my account. Interest is calculated daily. Last year I asked the bank for a loan to buy a car. I (only!) wanted two months' salary, but they refused. Since I don't like the high interest rates that the garage's hire purchase people charge, I bought a cheap second-hand car instead.
I always use the bank to buy foreign currency when I go abroad, because their rates are better than the bureaux de change**. I don't like travellers' cheques, and I've never had my money stolen-yet.