Налоги и налогообложения

НазваниеНалоги и налогообложения
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Exercise 1

• Familiarize yourself with the text.

• Rephrase the word combinations in bold type, supplying them with the appropriate determiners from the box. You may use sortie of them more than once or not al ail.

• Consult the Grammar notes below.

• Translate the text into Russian.

An Emergency in the Sales Office

John Martin is due back from his trip to Abraca today and there is a pile of work on his desk. Unfortunately, there is also an unpleasant surprise waiting for him. His very efficient secretary, Sally Langley, has tele-phoned to say that she is ill and cannot corne into the office today. Eliza-beth Corby, Mr. Grant's secretary, copes with the emergency by going to see the Chief Clerk in the General Office and asking him if he will lend Mr. Martin one of his shorthand-typists while Sally is away.

The Chief Clerk, Mr. Baker, has agreed to lend Fenella, who is inexperienced but willing. Elizabeth has told her where to find the stationery, given her a few helpful hints and then left her to her fate. Mr. Martin has a much bigger emergency to соре with as soon as he arrives. Thirty desks have failed to arrive in Holland, and the agent there, Mr. Van Eyck, rings Mr. Martin in a panic because he is responsible for seeing that they are delivered by a certain date to the Dutch customers. The firm use forwarding agents to clear the goods through customs, transport them and deliver them. But something has gone wrong somewhere along the Une. Apart from this, and many other jobs which need his attention John has got to report to Mr. Grant on his trip to Abraca. They haven't discussed the chances of opening up a new market there, who they will use as an agent and how the money to pay for the goods will be transferred to Britain. Mr. Grant is likely to decide he wants an irrevocable letter of credit. A letter of credit is sent by a bank to an exporter informing him that payment for goods is at the bank. When the exporter proves that the goods have left the country (by showing a сору of a bill of lading with the signature of the captain, or person responsible, proving that the goods have been loaded on to the ship) the money is then paid to the exporter. The buyer - say in Abraca - tells his own bank to send a letter of credit to the exporter's bank in London. It is therefore a promise to pay as soon as the exporter has shown proof that he has sent the goods. At the end of the day John has cleared up some of his work, but poor Fenella is nearly at her wits' end.

Practice with the present perfect

Ask yourself these questions when checking adjectives.

1. What kind of action does the Present Perfect form denote?

The Present perfect form denotes an action completed before the present moment and connected with it. It is formed by means of the auxiliary verb to have in the Present tense and Participle II of the notional verb.

I'm a little frightened for I have lost ту way.

The production of furniture has fallen sharply this year.

2. Do we use any particular words to modify the Present Perfect?

The Present Perfect is frequently used with the adverbs just, yet, already.

a. We use just for very recent events; just goes after the auxiliary verb have.

I have just stopped buying bananas at the current price as the financial sacrifice is greater than the satisfaction of eating them.

b. We use yet when we are expecting something to happen; yet normally goes at the end of the clause. We use it in this way only in questions and negatives.

Mr. Worthing, I suppose, has not returned from town yet.

It's nearly 10 о'clock. Has Andrew obtained the necessary information yet?

с. We use already when something bas happened sooner than expected; already normally goes after the auxiliary verb have.

Where is Kate? - She has already left.

Could you make a shopping list for me ? -1 have already mode it.

Already can also go at the end of a clause for emphasis.

She has left already.

The consumer's desire for computers has diminished already,

d. We use the Present Periect wilh today, this morning, this aftemoon, etc., when these periods of time are not finished al the time of speaking.

I have written six letters this morning. (It is still "this morning. " )

The customers have bargained over the best prices this afternoon.

( It is still "this afternoon)

3. What words help us denote the period of action under consideration?

a. The Present Perfect denotes an action which began in the past, has been going on up to the present and is still going on. In this case either the starting point of the action is indicated or the whole period of duration.

– The preposition for is used to denote the whole period of duration.

Since is used to indicate the starting. point of the action.

– If the conjunction since introduces a clause, the verb in this clause is in the Past Simple.

The suppliers haven 't ehanged their prices since May.

Mr. Cooper, I have known yon now for something like fourteen years.

The prices for the majority of goods and services have changed a lot since you provided us with your quotations.

She has worked in London for six months. (= She slill works there now.)

b. We often use the Present Perfeet with "indefinite" time words: ever (=at any time up to now), never (= at no time up to now) and before.

What's the best film you have ever seen?

Не has never rated meat highly. Have we ever rated thisfirm as sound?

5. Should we use the Present Perfeet or the Past Simple?

The Present Perfeet always connects the past and the present. The Past Simple tells us only about the past. We use the Present Perfeet to talk about something which started in the past and continues up to the present.

I have lived in London for ten years.( = I still live in London now).

Не has rated meat very highly for several years.(= Не rates it highly now.)

She has bought vegetables at the current priee for a long time.

We use the past simple to talk about something which started and finished in the past.

I paid by sight draftfor 5 years. (= I do not pay by sight draft now.)

Не rated meat very highly for several years but now he does not eat it at ail.

She bought vesetables at the current price but at the moment she can 't afford it.

Exercise 1

a. Complete the sentences using the Present Perfeet Simple of the verbs in brackets.

b. Give a short summary of what each of the speakers has said.

Supplier: All right. gentlemen. Shall we start? You ... (study) our offer. ... (have)you?

Customer: Yes. we ... carefully (examine) it. In principle we ... (find) the tenns and conditions quite acceptable.

S: Good. If you agree to our proposai it won't take us long to finalise the matter.

C: We hope not, but we'd like to clarify some points. The major point is the equipment cost. We rate your models' quality and reliability highly but you ... (quote) a very high priee. Fin afraid. Our firm would find it difficult to accept it.

S: Fin not sure you are right about it. $50 per unit is quite a reasonable priee. You see, the total cost may seem a bit high, but it is fully justified. As you know we .... (improve) the model lately. The alterations we ... just (make) cover the resources, power cost, the amount and the quality of the product.

C: It sounds convincing. As I ... (hear) for a few months already the consumer's desire for your production tends to increase, but, probably, this is no reason for raising the cost so much. As to our firm, with each successsive purchase the financial sacrifice becomes greater than the satisfaction of getting your equipment. We are inclined to bargain over priees.

S: Yes, that is one way of looking at it, but l'd like to point out that there is a current annual rise in world priees for this particular type of equipment and materials. And we can hardly ignore it.

С: Well, I think we'll have to look into the matter again. Our Consultant Company ... (present) to us their competitors' materials this week. They are the latest. I hope our experts ... already (compare) the technological characteristics.

S: Well, I... (think over) your reasons. My opinion is that we can make the only concession for you, as we ... (be) good partners for a long time. As I see it we'll be able to give you a 2% discount off the value of the contract.

C: All right. But I think we need a couple of days to discuss what you ... just (say) and to give our final reply.

S: Fine. We are ready to resume the talks at your convenience.

Exercise 2

Write "R" (right) if the tense is used correctly, and "W" (wrong) if it is not.

  1. The production of chemical equipment has fallen sharply 2 years ago. There was no demand for it.

  2. We have never planned our expenditure before.

  3. Тоm has been hearing for three days already that the government is inclined to control the priees for major consumer goods and services.

  4. This black evening dress was sold at $100 for a long time, but today the sellers have changed the priee.

  5. The utility of meat has changed for ту friend greatly, since he made a decision to become a vegetarian.

  6. Today I stopped buying tomatoes at the current priee as mу financial sacrifice is greater than the satisfaction of eating them.

  7. Did you ever see our assembly shop? You can see the finished prod-ucts here. Look, here is the latest model of pumps. We modified it lately.

  8. Have you seen the latest adds of diet bread yet? It's very attractive and emotional.

Exercise 3

Render the following into English:

  1. В этом месяце статистика показала, что потребительский спрос на нашу продукцию имеет тенденцию к уменьшению. Но, насколько нам известно, наши эксперты еще не изучили это явление детально.

  2. Ведущие фирмы уже прекратили производство товаров, требуемых в военный период, т.к. их предельная полезность в последнее время изменилась.

  3. В этом году мы купили квартиру по текущей цене. Это была финансовая жертва, но покупка была успешной. В последнее время цены на квартиры колебались от высоких до очень высоких. Они никогда не имели тенденции к понижению.

  4. Вмешивалось ли когда-либо правительство в политику рыночных цен посредством ценового контроля и карточек для того, чтобы быть уверенным, что цены на важнейшие потребительские товары не поднимутся слишком высоко?

  5. С тех пор, как этот товар стал свободно доступен, спрос на него резко упал. Его полезность изменилась. А я никогда прежде не задумывался, что полезность товара напрямую связана с тем его количеством, которое имеется в наличии для нужд потребителя.

  6. – В последнее время появилось большое разнообразие косметических товаров. Ты когда-либо пыталась оценить качество этой продукции, сравнивая цены?

– Да, конечно. Но, кроме того, я никогда не покупала товар, не изучив информации, данной фирмой-производителем и специалистами в этой области.

  1. – Алиса, ты уже составила список основных продуктов питания, которые нам необходимы на неделю?

– Нет еще. Я обдумываю его уже 30 минут, но еще не приняла окончательного решения. Я только что слышала рекламу нового сливочного масла и хочу его попробовать.

– Я никогда не верила рекламе. Но эта звучит убедительно. Давай рискнем!

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