Учебно-методический комплекс по учебной дисциплине Иностранный язык (английский) для специальности 1-96 01 01 Таможенное дело специализации 1-96 01 01 02 Экономическое обеспечение таможенной деятельности

Exercise 3. Three people are involved in this jumbled conversation, Mr. Thomas of Jetset Services, Mr. Blade of Sybil S.A. and a switchboard operator. Put the conversation into the correct order.

1.His number's busy. Would you like him to call you back?

2.Yes, speaking.

3.Sybil S.A. Can I help you?

4.Right. Well, thank you for calling.

5.I'm afraid he's on the line at the moment. Do you want to hold or leave a message?

6.Hello, is that Blade?

7.My name is Michael Thomas of Jetset Services. I've been trying to get through to you. I'm phoning to find out whether the display stands I ordered last week have been sent off.

8.No, it doesn't matter, I'll hold.

9.Mr. Blade is free now, I'll put you through.

10.Yes, they've just been sent off and should arrive in the next couple of days. If there's any problem give me a call.

11.Hello, this is Michael Thomas of Jetset Services. Could I speak to Mr. Blade in Customer Services, please?

12.No, I'll hold.

13.Thank you. Goodbye.

14.Oh good. Yes, I will, but I hope it won’t be necessary.

Exercise 4. Read the dialogue about arranging a meeting. Choose the best word to fill each gap from A, B, C or D below.

Ann: Hi Jim – 1 –––––– Ann.

Jim: Hi.

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A: Jim – we need to meet up sometime to discuss the Frankfurt Trade fair.

J: OK. What time 2 –––––– be good for you? A: What about 3 –––––– Monday?

J: Let me see. No, sorry, I can't 4 ––––– then. Could we meet on Tuesday 5 –––––?

A: My schedule is quite 6 –––––– on Tuesday, but I'm free later in the afternoon.

J: OK. What time would 7 –––––– you best? A: 8 –––––– we say 6 pm? Or is that too late?

J: well, it is really. I'd prefer a bit earlier if you don't 9 ––––––. A: Is five OK?

J: Yes, that 10 –––––– fine. That's much better. A: Perfect. 11 –––––– send an email to confirm. J: OK. 12 –––––– calling.

Exercise 5. Use the following idioms to complete the sentences. In one sentence there are two possible answers. Which one? (If you do not know any of these idioms consult a dictionary).

1.He's risen to CEO but –––––; his marriage and health are in ruins.

2.It's the third month in a row my bank account has been ––––– and the bank manager is getting rather impatient.

3.He's been ––––– recently – another victim of stress and the mid-life crisis!

4.Three hours a day in the office, hardly anything to do and a salary twice the national average – it's –––––.

5.Many people say that it is up to industry and not the taxpayer to ––

–––when the environment is damaged by pollution.

6.I'm ––––– this month – you couldn't lend me $200, could you?

7.It is difficult to ––––– in a high cost capital city if you only have one salary.

8.The power station should come ––––– by the end of the decade.

9.She drives ––––– – she wants discount and payment at 180 days.

10.We have to run our department ––––– – all the other departments get twice as much money for their budget.

11.We launched the new line two weeks ago and it's already selling –

––––.

12.The tunnel finally opened but it cost ––––– to built it.

Exercise 6. What do you understand by the following?

1.I don't think Richard is pulling my leg.

2.Exporting to a certain number of countries is made difficult by the quantity of red tape.

3.The strike was called off at the eleventh hour.

4.Manufrance went bust in the 1970s.

5.Stop splitting hairs; you're looking for differences where there aren't any!

6.The job was a piece of cake.

7.I wasn't born yesterday.

8.The dummy run is scheduled for next week.

9.We're meeting again next week to tie up loose ends.

10.Whenever James and I go out in the evening we end up talking

shop.

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Exercise 7. What do the abbreviations stand for? You can refer to supplements 2, 3.

1.C/N ––––––––––––––––––––

2.D/N ––––––––––––––––––––

3.A/C ––––––––––––––––––––

4.L/C ––––––––––––––––––––

5.B/L ––––––––––––––––––––

6.c.i.f. ––––––––––––––––––––

7.f.o.b. ––––––––––––––––––––

8.c. and f. ––––––––––––––––––

9.D/A –––––––––––––––––––––

10.D/P –––––––––––––––––––––

Exercise 8. Which abbreviation fits the definition? Choose from the box.

1. The formal union of some European countries under the Treaty of Rome.

…

2. A document by which a buyer undertakes to pay a seller through a bank if the seller delivers the goods according to the terms of the contract. It can be documentary or irrevocable.

…

3. A document signed by a ship's Master to say that he has received the cargo, to which it acts as title.

…

4. A contract in which the seller agrees to pay for the transport of the goods to their destination and for insuring them on the journey.

…

5. A contract in which the seller pays for the delivery of the goods to a given destination.

…

6. An order to pay for goods. It is drawn by an exporter and requires payment by the buyer, who must accept it formally by signing his name.

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…

7. The documents are supplied only when the money is paid.

…

8. The documents are supplied when the bill of exchange is accepted.

…

9. A special price for goods sold overseas, usually less than for goods sold at home.

…

10. A contract in which the seller pays all charges up to and including the loading of goods on to the train ship or which will deliver them to the buyer.

…

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PART 2.

DIFFICULT WORDS

The words in this part are similar in meanings and are sometimes confused. Some theory and practice material below will help you to use them correctly and avoid costly misunderstandings.

2.1 BARGAIN vs BARGAINING vs REBATE vs REDUCTION vs REFUND vs DISCOUNT

We say someone has got a bargain if something has been bought at an especially low price:

eg. We got a good second-hand printer for only $200; a real bargain!

We use bargain with the verbs strike and drive. eg. 30% off list price! You drive a hard bargain.

eg. the unions and management struck a bargain over pay and productivity late last night.

The verb bargain can be used in a variety of ways:

They bargained all day about prices. (=haggled / negotiated)

I didn't bargain for her resignation. (=anticipated / expect)

We are bargaining on your support. (=counting on / depending

on)

Bargaining means "negotiation". Collective bargaining consists of talks between unions and employers over pay and conditions.

eg. The unions should try to secure their demands through collective bargaining rather than unofficial strikes.

Discount and reduction are very similar and both refer to a cut in cost. For example you could speak of a quantity discount or a quantity reduction. A rebate is a refund of money which has already been paid.

We prefer one of these words rather than another with some nouns: a tax rebate, reduction in price, a discount rate.

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The verb rebate is not used as a verb. However, refund is used as both a verb and a noun:

eg. Take it back to the store and they will refund your money. eg. I was overcharged and got a $45 refund.

Insert the appropriate word.

1.Those who are on low incomes are entitled to a tax –––––.

2.I got a second-hand Jaguar in perfect condition for the ––––– price of only £10,000.

3.The store manager will ––––– the money if you're not entirely satisfied.

4.They're going to drive a hard ––––– over import quotas.

5.We came to an agreement on staff representation after some difficult ––––– with the management.

2.2.BORROW vs LEND vs LOAN vs OVERDRAFT

Neither a borrower nor a lender be. (Shakespeare)

If you borrow money, somebody gives you it on a temporary basis: eg. He's always borrowing money but he usually pays it back quite

quickly.

Lend is the opposite of borrow. It is an irregular verb: eg. I lent him $120 last week.

eg. Could you lend me your car?

Borrow= take money, things (for a time)

Lend= give money, things (for a time)

A bank loan is a sum of money which a bank will lend to a person or organization (the borrower) for a fixed period and usually with some kind of approved security. Those who borrow money in this way have to pay interest. The interest payable on a personal loan is added to the sum at the start and the repayment is usually by equal monthly instalments.

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If you have an overdraft you are allowed to take out more money from your bank account than you have in it. The bank charges interest on a daily basis and is usually less than for a loan.

A Complete the sentences, using the correct form of the verbs.

1.If you want … books from a library, you have to join or become a member.

2.I asked my manager … me some money, but he refused.

3.You could … some money from your colleague without paying interest.

4.Could you … me ten euros till next month?

5.Can I … some paper from you?

6.The name of our company … from French.

7.Could I … your car from you until next week?

8.It was raining so my secretary … me an umbrella.

B Write YES or NO in the boxes.

These terms refer to 3 kinds of speculators on the Stock Exchange.

The bear sells shares assuming that the market will continue to fall and that his or her own selling will accelerate the decline. He or she will then be able to buy back at a lower price.

The bull buys shares on a rising trend and hopes to sell at a higher price and make a profit.

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The stag, in BrE is someone who buys newly issued shares in the expectation of a heavy subscription and a quick rise in price.

When describing markets it is possible to say that it is a bear market or a bull market; the market can also be said to be bearish or bullish.

Complete the sentences.

1.The government is privatizing the National Gas Industry. Shares are being offered at the attractive price of 325p each. David Hunt wants to buy 10,000.

2.Ordinary shares in Poseidon plc have increased from 175p to 460p in the last month. Gerald Glynn is buying 5,000 shares.

3.There are rumours of a devaluation following worse than expected trading figures. Amanda Ross is selling most of her portfolio.

2.4. EARNINGS vs INCOME vs REVENUE vs EXPENSES vs PROFIT

Earnings are the sums of money earned by working. The word earnings is always in the plural form:

eg. Women's earnings are often less than men's.

eg. You must declare your annual earnings to the Inland Revenue. Earnings is used in the expressions earnings per share and

price/earnings ratio.

Income is a synonym for earnings but may include unearned income acquired from other sources e.g. share dividends, property or other investments. It is subject to income tax.

eg. His monthly income is well above the national average. eg. A person's income falls dramatically on retirement.

This noun can be used in the plural in the expression incomes policy: eg. The government and Unions have negotiated a prices and incomes

policy.

Revenue (=turnover) is similar in meaning to income but is more likely to refer to the money that comes into a company or organization

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from the sale of products or services. We would not normally refer to a private individual's income as revenue.

eg. Revenue from advertising keeps the magazine's cost low. It can be used in the plural:

eg. A decline in oil revenues has led to a slowing-down in the programme of modernization.

eg. In Britain, the government department responsible for tax collection is the Inland Revenue.

Expenses (=costs) refers to money that a company has to spend to run the business. This can be broken down in many ways, but a basic distinction is between:

Costs of sales (cost of goods sold/COGS): this refers to the cost of actually making the product, for example materials costs and labour costs in the factory.

Selling, general and administrative expenses (SG&A/operating expenses/overheads): this refers to marketing costs such as advertising, office salaries, rent, telephone, electricity.

Profit (=earnings) has two components:

Operating profit (from regular business activities).

Non-operating profit (eg. From the sale of some land or shares in another company)

Interest (paid to the bank for any loans) Tax (paid to the government)

Depreciation (=the gradual loss in value of tangible assets, eg. vehicles, machinery)

Amortization (=the loss in value of intangible assets, eg. patents, copyrights)

A Complete the sentences.

1.No one likes paying –––––– tax to the Inland ––––––.

2.The price /–––––– ratio is the present market price of a share divided by the company's net –––––– per share in the previous accounting year.

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