VIII. Перепишите предложения. Подчеркните Participle I и Participle II. Установите функции каждого: определение, обстоятельство или часть глагольного сказуемого.
1. Not knowing what to do, she applied to us for advice.
2. The sales manager has already checked the statements prepared by the bookkeepers.
3. When crossing the road in England, look first to the right, not the left.
4. We enclose a first of goods damaged in transit.
IX. Текст для чтения со словарем.
Owners’equity, Revenues, Assets, Expenses
Owners’equity is assets minus liabilities. For sole proprietors, Owners’equity means the value of everything owned by the business minus liabilities of the owners (for example, outstanding loans). The formula assets minus liabilities equals Owners’equity is the basis for a financial statement called the Balance sheet.
The revenue account is where revenues from all sources are recorded. That includes sales revenues, rental revenues, commissions, royalties, and other revenue sources. Revenues are included in a financial statement called an Income statement.
The expenses account is where the expenses of running the business are recorded, including such items as wages, rent, travel, insurance, supplies, advertising, and utilities. Expenses are recorded with revenues on the income statement.
The day-to-day accounting task is to take information from original transaction documents: sales slips, payroll statements, travel records and so on, and record them in journals in the proper amount. A journal is a chronological (in order by time) record of transactions. It is important to remember that a journal is the first place transactions are recorded.
a) переведите на русский язык слова:
owners’equity, sole proprietor, outstanding loans, revenues, expenses, advertising, utilities, transactions;
б) письменно ответьте на вопросы по тексту:
1. What is the basis of the Balance sheet?
2. Where are revenues recorded?
3. What is an Income statement?
4. What is the expense account?
5. Where does an accountant take information from?
6. What should an accountant remember?
Вариант 5
I. Прочитайте и письменно переведите текст.
Mr. Batov: How are you this morning, Mr. Green?
Mr. Green: I’m all right, thank you, and you Mr. Batov?
B: I am fine, thanks, it’s 11 o’clock. Shall we start with coffee or business?
G: Business before pleasure.
B: Ok. Now what about the terms of payment?
G: By letter of credit?
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B: Yes, Mr. Green. But since this is our first transaction with you, could you pay 5 per cent of the total value in advance?
G: I think we could, and the rest is payable by letter of credit to be opened by us and valid for 30 days.
B: Yes, and for the same reason and because that’s our usual practice the letter of credit should be irrevocable and confirmed by a first class British Bank. Anything against it?
G: No, it’s all right. As they say – Even reckoning makes
friends. Can you deliver all the presses in one consignment?
B: When do you need them?
G: Some time in May or early in June.
B: Then it may be one consignment, I think.
G: What about the duration of the guarantee period? You seemed to be against it?
B: Well, yes, at first I had some doubts because our general practice is only 12 months from the date of putting the equipment into operation. But on second thoughts and after a consultation we came to the conclusion that we could agree to the given wording, i.e. “The guarantee period is 18 months from the date of putting the equipment into operation and 24 months from the date of shipment.” As they say, Mr. Green – the proof of the pudding is in the eating. And I hope you’ll find our “pudding to your liking”
G: Oh, Mr. Batov, let’s hope for the best. Now comes the Sanctions Clause.
B: Maybe we shall meet tomorrow morning and discuss it, there are some remarks.
G: Ok. Tomorrow is a new day, they say. So, till tomorrow.
B: Goodbye, Mr. Green.
Vocabulary
| letter of credit (L/C) | аккредитив |
| total value | общая стоимость |
| to pay in advance | платить авансом, заранее |
| to be valid for 30 days | сроком действия 30 дней |
| to be payable | оплачивается |
| irrevocable (L/C) | безотзывной аккредитив |
| consignment | партия товара |
| duration | продолжительность, срок |
| doubts | сомнения |
| putting the equipment into operation | ввод оборудования в эксплуатацию, в действие |
| to come to the conclusion | прийти к заключению |
| wording | формулировка |
| sanction | санкция |
| clause | пункт |
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II. Согласитесь или не согласитесь с утверждениями. Приведите Ваши аргументы (почему соглашаетесь или не соглашаетесь). Начните с выражения: I agree to the statement / I don’t agree to the statement.
1. Mr. Green wanted the terms of payment to be made by drafts.
2. Mr. Batov didn’t require any advance.
3. Mr. Batov wanted L/C to be confirmed by a first class bank.
4. The presses will be delivered in two consignments.
5. Mr. Batov didn’t have any doubts concerning the guarantee period.
6. Batov’s company agreed to the given wording about the guarantee period.
7. The Sanctions Clause was discussed at the same day.
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