Settlement of accounts

1. When the buyer’s order is received by the manufacturer it is acknow-ledged by letter or postcard. The order is then passed for execution- by the Sales Manager and his department- and the work of packing the order begins. As many of the manufacturer’s departments, such as Sales, Accounts, Dispatch, etc. must have details of the order, there is much paper-work to be done. The modern practice of using one kind of printed form with copies in different colours sent to the different departments saves a great deal of time. One of these copies is used by the account department as the invoice, which is considered to be an important document in the export trade

2. The commercial invoice will contain the details of the customer’s name, goods ordered, order number, terms and prices of the various items ordered. It may be required by banks, export|/import agents, shipping companies, customs authorities and consulates.

3. The invoice is sent to the customer by post, or through an agent or a bank. In the case of a single transaction, payment is executed either before delivery or on delivery of the goods. Such kind of payment is called payment on invoice. Both of the customer has an open account with the seller, the latter will keep a record of all invoices sent out to the buyer and once a month(or once a quarter) he will send an account of all goods shipped and payments received during the period.

4. This document is called the statement, and the method of paying- payment on statement. We can see the formulas used in letters while sending the invoice or statement and notifying payment of account. Accounts help to the development of business. A business may be privately owned in three different forms. These forms are sole proprietorship, the partnership and the corporation. Accounts deals with money.

5. Bank-notes and coins are considered to be the most important form of money in developed economies. So in the UK about 90 per cent, by value, of all transactions are settled by means of cheques from one person to another. But cheques themselves are not money; they are merely orders to bankers to transfer money. The money so transferred consists of bank deposits.

(Брюховец Н.А. Английский язык: менеджмент, маркетинг, таможенное дело.)

Пояснения к тексту:

custom таможня

account бухгалтерия

payment on invoice плата по счету

payment on statement платежи по выписке (зачету)

acknowledged уведомлять

to save экономить

export trade экспортная торговля

8. Прочитайте 5-й абзац текста и письменно ответьте на вопрос: What is the most important form of money?

Вариант 5

1. Перепишите следующие предложения. Определите по грамматическим признакам, какой частью речи являются слова, оформленные окончанием -s (-es) и какую функцию это окончание выполняет, т.е. служит ли оно:

а) показателем 3-го лица единственного числа глагола в Present Indefinite;

б) признаком множественного числа имени существительного;

в) показателем притяжательного падежа имени существительного.

Переведите предложения на русский язык:

1) We must know all stages of marketing transaction.

2) My sister enjoys ordering different goods.

3) It was the supplier’s representative who was waiting for you.

2. Перепишите следующие предложения и переведите их, обращая внимание на особенности перевода на русский язык определений, выраженных именем существительным.

1) The buyer is free in a language choice.

2) They keep the customers in the right mind frame.

3) They made a season reduction to attract customers.

3. Перепишите следующие предложения, содержащие разные формы сравнения и переведите их на русский язык.

1) The most essential things required in a letter of order are accuracy and clarity.

2) The more you read about marketing, the better you know it.

3) It is easier to order everything than to go shopping.

4. Перепишите предложения, подчеркните в каждом глагол-сказуемое и определите его видовременную форму и залог. Переведите предложения на русский язык. В разделе (б) обратите внимание на особенности перевода пассивных конструкций.

a) 1) Marketing policy serves the customers’ interests.

2) It will be impossible to conduct regular business.

3) They have had a lot of problems with payment and delivery.

b) 1) Terms of delivery were discussed yesterday.

2) All errors will be corrected by our marketer.

3) The student has been given a chance to change his attitude to the marketing policy.

5. Перепишите следующие предложения, подчеркните в каждом из них модальный глагол или его эквивалент. Переведите предложения на русский язык.

1) You have to know essential things required in different types of letters.

2) A seller must prove that his aim is to serve a customer.

3) Different difficulties may appear at any time.

4) You could have called them on at once.

6. Перепишите следующие предложения, подчеркните Participle I и Participle II и установите функции каждого из них, т.е. укажите, является ли оно определением, обстоятельством или частью глагола-сказуемого. Переведите предложения на русский язык.

1) A specific product ordered by our constant customer is very popular among young people.

2) Having done his work, he went for a walk.

3) He was listening to the explanation when we came in.

4) A girl passing the shop window is my best friend.

7. Прочтите и устно переведите текст. Перепишите и устно переведите 1, 2, 3, 4-й абзацы.