Текст до екзаменаційного білету №9

Accounts and cheques

If you have an account at a bank and you want to pay money to someone, you write a cheque. This is an order to the bank to pay money to someone from your account. You can write a cheque on anything (a man once wrote a cheque on a cow and the bank paid the money), but banks give standard cheque forms to customers who have accounts (account holders).

For example today is 23 March. You want to pay "Household Designs Ltd" £100, but you only have £50 in your account. You will have enough money in your account next week, so you write a later date on the cheque (e.g. 31 March). This is called post-dating a cheque. It is now a post-dated cheque. The bank will not accept it before the date written.

Some shops do not like taking cheques because the customer might be dishonest. Banks give most account-holders a guarantee card (also called a cheque card or a banker's card), which they sign. The shop assistant compares the signature on the cheque and on the card and writes the guarantee card number on the back of the cheque. The bank guarantees payment (up to £50) even if the account holder does not have enough money in his/her account at the time.

Текст до екзаменаційного білету №10

The finance documentation while sending goods

When companies buy goods, they send an order to the suppliers. If the buyers are regular customers, the suppliers send the goods and then send an invoice. The buyers do not always pay the invoice immediately. Usually, the suppliers send a statement at the end of the month, which shows all the transactions between the suppliers and the buyers in that month. The buyers then pay the amount outstanding on that statement.

Sometimes when the suppliers receive an enquiry, they send a proforma invoice. This is a quotation, which looks like the final invoice so the buyers know how much they have to pay. If the suppliers do not know the buyers, the buyers might pay in advance against the pro-forma when placing their order.

When you travel by train, you need a ticket as proof that you have paid. When you send a consignment of goods by rail or road you also need a receipt to prove the transport company has taken the goods. A consignment note is both a ticket and a receipt. A consignment note for goods sent by air is called an air consignment note or an air waybill. A consignment note for goods sent by sea is a Bill of Lading. A combined transport document is for goods sent by more than one means of transport.

Текст до екзаменаційного білету №11

The finance documentation while buying goods

When companies buy goods, they send an order to the suppliers. If the buyers are regular customers, the suppliers send the goods and then send an invoice. The buyers do not always pay the invoice immediately. Usually, the suppliers send a statement at the end of the month, which shows all the transactions between the suppliers and the buyers in that month. The buyers then pay the amount outstanding on that statement.

Sometimes when the suppliers receive an enquiry, they send a proforma invoice. This is a quotation, which looks like the final invoice so the buyers know how much they have to pay. If the suppliers do not know the buyers, the buyers might pay in advance against the pro-forma when placing their order.

If you have an account at a bank and you want to pay money to someone, you write a cheque. This is an order to the bank to pay money to someone from your account. You can write a cheque on anything (a man once wrote a cheque on a cow and the bank paid the money), but banks give standard cheque forms to customers who have accounts (account holders).