Архитектура Аудит Военная наука Иностранные языки Медицина Металлургия Метрология
Образование Политология Производство Психология Стандартизация Технологии


Listen to the following extract from the conversation between Buckhurst and Brent, which shows how the situation progressed. Try to complete the gaps, using no more than three words in each case.



Buckhurst: I've found out … … … the difference in those two amounts.
Brent: Oh?
Buckhurst: I'm afraid it was … … . It can only have been Donald Kennet, … … who always goes … … … . I'm very upset … … .
Brent: I wonder what he'll have to say … … .
Buckhurst: Yes. I'm just going … … now. He's waiting ... … … .
  (Later.)
Buckhurst: Well, Mr. Brent, when … … … you'll be finished?
Brent: Oh, I think I … … … by the end of the month. But now I've seen the extent … … …, I'll bring in two … … … to help me.
Buckhurst: No more problems … …?
Brent: No, I don't think so. It all seems to be … … .
Buckhurst: Thanks. By the way, that clerk … … .
Brent: Oh dear! Poor fellow. You'll have … … … , I suppose.
Buckhurst: Yes, we … … … . It's a pity. He … … and he's been satisfactory … … … , apart from this.
Brent: Well, I'm sorry to have been … … of such … … … .
Buckhurst: We're very glad you did … … . You have probably saved … … from an even … … .

 

Exercise 4

Match the terms on the left with an appropriate explanation on the right. Five of the phrases have more than one explanation. Fill in the grid below.

1. auditor a. things which belong to company or person, and which have a value
2. shareholders b. money owed by a company, a debt
3. Profit Statement c. a statement of the company’s position on a certain date, which shows the assets and the liabilities and the capital on that date
4. Balance Sheet d. written document from a bank showing the balance of an account
5. assets e. those who own shares in a company
6. liabilities f. individuals who invest their money in a company hope to receive these regularly
7. dividend g. pieces of paper supplied by the bank in duplicate for the purpose of recording the exact amount of cash and cheques paid into a customer’s account
8. valuation h. part of a company’s profits paid to shareholders
9. bank statement i. a summary of all the income and expense accounts at the end of the accounting period
10. paying-in vouchers j. a statement of the financial position of a company or trader or partnership at a particular time, such as the end of the financial year, showing the company’s assets and liabilities
    k. a qualified accountant who is called in on behalf of the members of a limited company to examine and report upon the accounts of the company
    l. liabilities plus owners’ equity
    m. estimate of how much something is worth
    n. a person or firm or partnership which examines the books and financial records of a company
    o. the name for everything that a company owes

 

1. 2. 3. 4. 5. 6. 7. 8. 9. 10.
k, …                  

 

POST-LISTENING

 

 

Consider the following points. Share your ideas with a partner or a small group. Be prepared to explain your answers to the class.

a) What does the work of W. Buckhurst entail?

b) Why is stock valuation one of the most difficult jobs?

c) What for are the cheques made out to members of the staff in Harper & Grant Ltd.? In what way are they cashed?

d) What is the reason for the anomaly in the bank statement?

e) What was wrong with the withdrawals on the bank statement?

2. Recount the situation as if you were Mr. Brent. Sum up the anomalies found in stock valuation and in the cheques made out to members of the staff.

3. Suppose you are Donald Kennet. Do you find it fair to dismiss you?

4. Give a lecture on auditing the accounts of a limited company. Illustrate it with the situation in Harper & Grant Ltd.

5. Act out

a) a conversation between Brent and Buckhurst. Discuss the pro and contra of stock valuation;

b) an imaginary talk between Buckhurst and Kennet after the dismissal;

c) a conversation between Brent and Buckhurst. Discuss the anomaly with the withdrawal on the bank statement.

 

Unit 21 Debtors

Phrase list

Listen to the tape and practise the pronunciation of the following words and word combinations, quote the sentences in which they are used in the unit. Consult a dictionary and translate them into Russian.

to chase up bad debts

Retail / wholesale business

to do business on a cash basis / on credit

to defer payment

the amount (total) due on a particular transaction

to receive long/short credit

to offer an inducement to somebody

to become insolvent

debt collector

to be a good credit risk

to write to the bank for a reference

to get a drive on

to get payment on one or two of outstanding accounts

retailer

overdue accounts

to default

to put a professional debt collector on to collect debts

to bring in a third party

to use legal pressure

the salary scheme

to pay a basic salary supplemented by a commission on sales

a graded salary based on sales quotas

to make an estimate on something (probable volume of sales)

to keep up to the quota / to surpass the quota

PRE-LISTENING

Task I

Consider the introduction to the unit. Answer the following questions and be ready to give a story line. Use the word combinations in brackets.

 

On what basis is business usually done?

(retail business; wholesale business ; to do business on a cash basis; to do business on credit; to collect debts; to chase up bad debts; money which has been owed to the firm for a long time)

2. On what terms does H & G Ltd. do business?

(to give credit; to defer payment; an individual sale; to send an invoice to the customer; a list of the goods delivered; the amount due on a particular transaction; to be sent an account; to show the total amount due)

In what way are due payments stipulated?

(to receive long credit from the suppliers; to give short credit to the customers; to be fairly common; to offer an inducement to customers; to pay earlier than somebody needs; to offer a discount; to pay slightly less; to pay within ten days of the date of invoice)

Do debtors always pay back? Why? What happens if not? What can be done to overdue accounts?

(the debtor cannot pay; to get the money; to supply the firm with goods; to become insolvent; to run the firm; to be dishonest; accounts not paid in time; overdue accounts; a sales representative; to collect the money; to make enquiries; to employ a professional debt collector)

Why do companies try to avoid being bad payers?

(to get a reputation for being a bad payer; to get supplies on credit; to give information about the financial situation of a company; to judge something; to be a good credit risk; to suggest that a supplier writes to their bank for a reference)

Task 2

Give the English equivalents for the following word combinations:

§ стать неплатежеспособным § производить расчеты наличными
§ розничная торговля § отложить платеж (платить не сразу)
§ оптовая торговля § просроченный, невзысканный счет
§ получить долго - (кратко-) срочный кредит § напоминать о долгах, давно подлежавших погашению
§ кредит с высокой степенью возвратности § обращаться в банк за рекомендацией
§ не выполнить взятые на себя финансовые обязательства § получить платеж по неоплаченным счетам
§ подсчитать приблизительный объем продажи товаров § дифференцированная зарплата, основанная на доле с продаж
§ производить расчеты в кредит § придерживаться квоты
§ сумма причитающаяся по данной сделке § платить базовую ставку плюс долю с продаж
§ пригласить третью сторону § заниматься чем-либо вплотную
§ превысить квоту § система организации оплаты труда
§ уполномоченный по взысканию задолженностей § предложить побудительный мотив (заинтересовать)

LISTENING

Exercise 1

You are going to hear a talk between W. Buckhurst and Ch. Thorn. Before you listen to the conversation look at these statements, which you will mark T (True) or F (False) after you have listened to the tape.

1. Harper & Grant Ltd. give credit only for thirty days.
2. Doing business on retail basis Harper & Grant mean that payment may be deferred until the end of the month following that in which the goods were delivered.
3. Bush & Green, the retailer, has owed Harper & Grant Ltd. seven thousand pounds for office furniture for over nine months.
4. Mr. Buckhurst states that the firm send out the accounts at the end of every month.
5. The chief accountant decides he will get the sales representative in the south-west, Mr. Shuttleworth on to the debt of Bush & Green because it’s time they did something drastic about this lot.
6. Christopher Thorn heard that Mr. Shuttleworth was going to a different region but it was only a rumour.
7. Harper & Grant Ltd. can put a professional debt collector on to collect some of the debts but W. Buckhurst is against that until they've done everything they can do themselves to get the money.
8. Christopher Thorn had sent a couple of rather strong letters to Bush & Green and there was a reply from the firm saying they had gone bankrupt.

Exercise 2

Act as an interpreter.

Бакхерст: Заходите, пожалуйста, м-р Шатлворт. Вы уже виделись с мистером Мартином?

Shuttleworth: Yes, I have, Mr. Buckhurst. He's just told me about my new area. He told me to come and see you about the new salary scheme.

Бакхерст: А он объяснил вам что это означает?

Shuttleworth: Not really.

Бакхерст: Ну, как вы знаете, наши торговые агенты до сих пор получали базовую ставку плюс комиссионные от продажи товара. Новой системой оплаты будет дифференцированная зарплата, основанная на доле с продаж.

Shuttleworth: What really interests me is whether I shall earn more money or less!

Бакхерст: Думаю, вы увидите, что изменение будет в лучшую сторону. Мы внимательно обследовали все наши районы, подсчитали приблизитель-ный объем продажи товаров и, соответственно, размер вашей зарплаты. Единственное, что вам нужно будет делать - это придерживаться намеченной квоты или, еще лучше, превысить ее. Проще говоря, вы можете рассчитывать на более высокую базовую ставку.

Shuttleworth: I see.

Бакхерст: Мы сейчас постепенно вводим эту систему и видим, что нашим торговым агентам она нравится больше. А как вы относитесь к переводу в юго-западный район?

Shuttleworth: Oh, I'm very pleased. I think it's about time I had a new area.

 

Exercise 3

Listen to the following extract from the conversation between Buckhurst and Shuttleworth, which shows how the situation progressed. Try to complete the gaps, using no more than three words in each case.

Buckhurst: You did very well about that matter of … … … . We didn't even know that … … … had moved. How did you find out … … … ?
Shuttleworth: Oh, an amazing bit of luck, really. I … … … Bush & Green in several shops near … … … . There's a cafe at that address now. I suspected the people who … … … , because they acted strangely when I asked them … … … with any letters that came for … … … . The chap hesitated quite a long time before he said that he sent them all back to … … … . I was sure he was lying.
Buckhurst: What was the bit of luck?
Shuttleworth: Well, I thought I'd try … … … , and I got into conversation … … … who owns the bookshop … … . While I was talking to him I noticed … … … was open, and inside I could see what looked very like one of … … … . He said he'd bought it in Wilminster, that's a little … … near by. Well, I took the … … and I telephoned … … … . He checked that it was one of … … … we'd supplied to … … . Then I got … … … to give me … … . He'd bought the cabinet … … … who called themselves Windel & Riddel. Windel & Riddel indeed! Huh!
Buckhurst: What did you … …? You realise, of course, that Bush & Green might have … … … first to this firm?
Shuttleworth: I didn't think so. I was sure it was … … … operating under a different name.
Buckhurst: Did you go and … …?
Shuttleworth: I certainly did. And I presented … … to them.They pretended they didn't … … … it. But then … … came in, and he … … . I'd … … … from him originally. He went at once to write out … … , and he asked me … … … about it. What do you think we … … …?
Buckhurst: Well, we've got … … , but there are probably a lot of … … who have been done … … … in the same way. I think it's our duty to … … … . And, Shuttleworth, we must take … … in the future before we … … on credit.

Exercise 4

Match the terms on the left with an appropriate explanation on the right. Five of the phrases have more than one explanation. Fill in the grid below.

1. retail business a. bills need not be paid for a certain period of time
2. wholesale business b. a professional who collects debts on a commission basis
3. to defer payment c. salary without commission
4. long credit d. money owed which will never be paid back
5. short credit e. sale of small quantities of goods to ordinary customers
6. insolvent f. trade between manufacturer and supplier or retailer
7. debt collector g. terms allowing the borrower a long time to pay
8. outstanding accounts h. to put off paying until later
9. basic salary i. bills must be paid very soon after receipt of goods
10. bad debt j. buying goods from manufacturers and selling in large quantities (in bulk) to traders who then sell in smaller quantities to the general public
    k. trade between supplier and customer
    l. salary without extra payment for special work, overtime, etc.
    m. to postpone payment
    n. without sufficient funds to continue doing business
    o. money which has been owed to a firm, or a person, for a long time

 

1. 2. 3. 4. 5. 6. 7. 8. 9. 10.
…, k                  

POST-LISTENING






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