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V. .




1. Where do they file that information?

2. My secretary will type you these documents.

3. Blake & Co exported the Model B lifts to Germany last year.

4. The auditors have just reviewed the financial records of the company.

5. When I came into the study the director was still studying the contract form of Belsell.

6. Are the accountants still writing Auditor's Report?

7. He is a good specialist. Everybody speaks highly of him.

8. Visitors must leave umbrellas in the cloakroom.

 

VI. .

1. I don't know if they (give, will give) us a 10% discount.

2. If Blake & Co (buy, will buy) 100 machines we'll give them a 5% discount.

3. I don't know when the engineers of Blake & Co (clarify, will clarify) some details of the contract.

4. We'll speak about the terms of payment when we (discuss, will discuss) the price.

5. I don't know when our office director (comes, will come) back.

 


VII. .

1. The model R 800 computers (to design) on the most modern lines & we (can, to guarantee) the high reliability of the computers.

2. Audits (to perform) usually at fixed intervals.

3. When I (to arrive) at the airport yesterday, I (to meet) by my business partner.

4. Yesterday we (to have, to give) books back; they (not, to allow) us to take them home.

5. Don't worry. The documents (to sign) in some minutes.

6. The compressors (can, to deliver) to Odessa two weeks after we (to sign) the contract.

7. Where (to be) the documents? They (to type) now.

8. I (not, to pay) my electric bill yet. If I (not, to pay) today, my electricity (shut off) by the power company.

9. Test of accounting records (to be, to include) into Auditor's Opinion.

10. The bus (not, to stop) at this station, you (have, to get of) at the next one.

 

VIII. some, -any, -no, every.

1. She has to go to the super market. There isn't in the fridge.

2. Has in this group got a dictionary?

3. The question was so difficult that could answer it.

4. You must find who can help you.

5. can answer this question. It is very easy.

6. I didn't take any money with me, so I couldn't buy

7. I saw near the wood that looked like a tent.

8. What do you want to drink? -- . I'm not thirsty.

 

IX. (to have to, to be to , to be able to ) .

1. They spent all the morning on the river bank. Only Ann to return home as she couldn't stay in the sun for such a long time.

2. She decorate a room nicely.

3. It is Sunday, & we not to go to school.

4. You to learn all the new words for the next lesson.

5. Who to go to the library to get the new book? I was, but I couldn't because I to finish some work at the phonetics laboratory.

 

X. , should.

1. You shouldn't leave these documents on the desk. You should lock them up.

2. You shouldn't have thrown away your ticket. The inspector is checking tickets right now.

3. You should open the wine about three hours before you use it.

4. You should have helped him that time.

5. We should work at our English more.

6. You look sleepy. You should have gone to bed earlier yesterday.

 

XI. .

1. We thank you your enquiry 10th June compressors with delivery August.

2. We are sure that this price our computers are the best the world market.

3. We are looking forward hearing you.

4. I'd like to tell you my last visit the manufacturing plant Glasgow.

5. We are close touch the world market & we know prices other companies similar types lifts.

6. Delivery will be required a month the contract is signed.

7. We are obliged you your offer.

8. The guarantee period which the company offered their computers was 10 months the date putting them operation.

9. Who is responsible the test the equipment?

10. The replacements were delivered the Buyers' plant delay.

XII. .

Results

A firm reports its performance in a particular period in its results. Results for a particular year are shown in the company's annual report. This contains, among other things, a profit and loss account.

In theory, if a company makes more money than it spends, it makes a profit. If not, it makes a loss. But it's possible for a company to show a profit for a particular period because of the way it presents its activities under the accounting standards or accounting rules of one country, and a loss under the rules of another.

A pre-tax profit or a pre-tax loss is one before tax is calculated. An exceptional profit or loss is for something that is not normally repeated, for example the sale of a subsidiary company or the costs of restructuring. A company's gross profit is before charges like these are taken away; its net profit is afterwards. The final figure for profit or loss is what people call informally the bottom line. This is what they really worry about!

If a company is making a loss, commentators may say that it is in the red. They may also use expressions with red ink, saying, for example, that a company is bleeding red ink or haemorrhaging red ink.

:

company's annual report -

profit and loss account -

to make a profit -

to make a loss -

accounting standards or accounting rules -

pre-tax profit

pre-tax loss -

subsidiary company - ,

gross profit -

company's net profit -

the bottom line - ,

to be in the red - ,

to bleed - ,

haemorrhage --

XIII. :

- ;

- , ;

- , ;

- ;

- ;

- red ink

 

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