III. Перепишите следующие предложения. Подчеркните в каждом глагол – сказуемое и определите его видовременную форму и залог. Переведите на русский язык.
1. Have the buyers confirmed c.i.f. terms? – Not yet. They will have considered the terms by the end of this week.
2. A Japanese delegation arrived yesterday. At 9 we were meeting the delegation at the airport, at 12 we were having lunch.
3. The Vice-president is discussing the progress of the talks with some foreign businessmen.
4.The secretary said that the Chinese businessmen had come to meet the president of Russian company.
5. When was your company founded? – It was founded 10 years ago.
IV. Перепишите. Подчеркните модальные глаголы и их эквиваленты. Переведите.
1. Will you be able to fulfill all contract obligations?
2. They were able to do this work in time.
3. May I leave a message? – Yes, you may.
4. Must I attend this meeting? – No, you needn’t.
5. Nobody could translate this text. The students had to look through special vocabulary.
6. Children ought to obey the parents.
7. You should have answered the enquiry letter.
V. Переведите предложения на английский язык.
1.Вчера мне пришлось ответить на все эти письма.
2.Семёнов умеет говорить по-английски, но он не умеет правильно писать.
3.Можно мне посмотреть эти прейскуранты? – Нет, я должен показать их нашему генеральному директору. Вы можете взять их после обеда.
4.Не могли бы Вы ответить на наше письмо как можно скорее? – Конечно, могу.
VI. Просмотрите диалог. Выпишите пословицы/поговорки и дайте соответствующий русский эквивалент. Подберите эквиваленты к нижеприведённым пословицам (поговоркам).
1. Business before pleasure.
2. No news is good news.
3. What is done cannot be undone.
VII. Переведите на русский язык следующие причастия:
doing, done; buying, bought; receiving, received; opening, opened; losing, lost; sending, sent; selling, sold; importing, imported; concluding, concluded; calculating, calculated.
VIII. Перепишите предложения, подчеркните Participle I и Participle II. Установите функции каждого: определение, обстоятельство или часть глагольного сказуемого. Переведите предложения.
1. The letter mentioned above should be sent to the customer.
2. We enclosed the letter received from the buyer requesting the details of the order.
3. Please find enclosed a draft contract for the negotiated goods.
4. Being a good accountant, she was able to do this work in a short time.
IX. Текст для чтения и понимания со словарём.
Assets
After recording the original transaction documents in a journal, the accountant or bookkeeper transfers the data to certain accounts. Hence, the term accounting.
Accountants use five major accounts to prepare financial statements: assets, liabilities, owner’s equity, revenues, and expenses.
Assets are what a business owns. Assets include productive items (such as equipment, the building, land, motor vehicles) that contribute to income as well as intangibles such as patents or copyrights. Assets include the following: cash (cash on hand, petty cash, and deposits in banks); accounts receivable (money owed to a business from customers who bought goods on credit); inventory, investments, land, buildings, and so on.
Assets are things such as property and machines that have money value. Assets are listed according to their liquidity. Liquidity refers to how fast an asset can be converted to cash. For example, land is considered highly nonliquid because it takes much time and paper-work to sell land. On the other hand, stock is considered highly liquid because it can be sold within minutes.
а) переведите на русский язык слова:
assets, liabilities, owner’s equity, revenues, expenses, productive items, intangibles, petty cash, copyrights, liquidity, stock;
б) письменно ответьте на вопросы по тексту:
1. Where does the accountant transfer the data to?
2. What are tangible and intangible assets? Call them.
3. What is liquidity?
4. Why is land considered nonliquid?
5. What can be sold very quickly?
Вариант 2
I. Прочитайте и письменно переведите текст.
Discussing Terms of Payment.
Mr.Semenov: Good morning, Mr.Cramer. Are you all right?
Mr.Cramer: Yes, quite. Shall we carry on with our talks?
S: Yes, I suppose terms of payment come next, or the time of delivery?
C: Oh, Mr.Semenov, let’s not beat about the bush and take the bull by the horns. Let’s start with the terms of payment.
S: O.K. We want you to pay for the first shipment in advance and for the balance of the order…
C: Just a minute, Mr.Semenov, not so fast, not so fast.
S: Are you against advance payment?
C: I didn’t say that. Are you going to grant us a credit?
S: If you mean effecting payment by drafts, yes. And by US dollar drafts at that.
C: What kind of drafts will you draw on us?
S: We’ll draw on you two or three months’ drafts. Does that suit you?
C: Yes, we’d prefer drafts at 90 or more days.
S: You are welcome. You didn’t say anything about advance payment.
C: Argument is not worthwhile, is it?
S: No, it is not. But you are not going to lose anything,
Mr.Cramer. The advance is only 10% of the total value of the tractors and we’l be giving you a Letter of Guarantee issued by Russian Vnesheconombank, Moscow, to the effect that the advance money will be refunded in case of any failure on our part. That’s a fact.
C: Will that be a separate document apart from the contract itself?
S: No, it will be an integral part of the contract in the form of its appendix.
C: That’s good.
S: Shall we consider the terms of payment settled then?
C: I think so. Could I invite you to have dinner with me? I am hungry as a hunter. It’s proof that talks like any hard labour take a lot of energy. But fine words butter no parsnips.
S: I agree.
Vocabulary
| to beat about the bush | ходить вокруг да около |
| to pay in advance | платить авансом, вперёд |
| balance | остаток, оставшееся количество, баланс, сальдо |
| payment by draft | оплата траттой / переводным векселем |
| at that | и при этом (и при том) |
| to draw on smb two or three months’ draft | выставить тратту на кого-либо сроком на 2-3 мес. |
| to suit smb | подходить, удовлетворять кого-либо |
| argument | дискуссия, спор; довод, аргумент |
| to be worthwhile | заслуживать внимания, иметь смысл |
| total value | общая стоимость |
| to issue | выдавать, выпускать |
| to the effect that | о том, что |
| to refund | возмещать, возвращать (деньги) |
| failure | неудача, неуспех, провал |
| integral part | неотъемлемая часть |
| hunter | охотник |
| proof | доказательство, подтверждение |
| labour | труд |
II. Согласитесь или не согласитесь с утверждениями. Приведите Ваши аргументы (почему соглашаетесь или не соглашаетесь). Начните с выражения: I agree to this statement… / I don’t agree to this statement.
1. Mr.Cramer wanted to start the talks with the time of delivery.
2. Mr.Semenov granted Mr.Cramer a credit.
3. Mr.Cramer would prefer only two months’ drafts.
4. Advance payment is worthwhile.
5. It would be very difficult for Mr.Cramer to refund the advance.
6. It’s always a pleasure to have talks as they don’t cause any trouble.
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