I would be (6) __________ if you would contact me at your earliest convenience to let me know whether you (7) __________ to proceed with your order from the new catalogue. Should you have any enquiries concerning the replacement components, please do not (8) __________ to ask. 

I look (9) __________ to hearing from you. 

Yours (10) __________,

Anna Marx

Anna Marx 

Supplies Manager

     15. Заполните форму  письма-запроса информацией,  данной ниже, расположив  ее в нужном  порядке.

Lingua Services Galactic Ltd

 

69 Milk Street, LONDON SW7 6AW, UK

Tel: +44 20 123 4567 Fax: +44 20 765 4321

Email: info@linguaservicesgalactic.com Ms Andrea Philips  

Dreamtime Movies Universal Ltd. 54 Oxford Road Skagnes SK3 4RG.   

Dear Ms Philips, Thank you for your letter of 22 January enquiring about our translation services. Lingua Services Galactic offer a full range of translation services to help you in the development of sales literature and web sites. I have pleasure in enclosing our latest brochures and price list from which you can see that our prices are highly competitive. I look forward to calling you in a few days.  

Yours sincerely, James Brown. James T Brown. Sales Manager. Encl. 

     

16. Переведите текст по своей специальности письменно на русский язык. Ответьте на вопросы после текста.

     

Текст для специальности 060400 «Финансы и кредит»

Accounts and Foreign Payments

 

     Very often in business situations you may find yourself having to talk about money with suppliers and customers. You may be physically handling money or dealing with figures and money on paper. If you work in the account department of a firm you may have to fill in invoices for customers’ orders. Or you may have to send a customer a reminder because they haven’t paid an invoice. You may even have to decide whether customers can have further credit and can delay paying their outstanding bills: this is called ‘credit assessment’. If you are working in international trade you may need to be familiar with the different types of payment that exist.

      In most middle-sized and large firms there is an Accounts Department which deals with the money paid out to suppliers for goods delivered and the money received from customers for goods supplied.

      Two of the most important processes are paying suppliers and billing or controlling credit of customers. It is normal to send a proforma invoice in advance when supplying goods to a customer. In a situation in which the customer is known and reliable, firms may send an invoice after the delivery.

      There are different methods of payment in foreign trade.

      1. CWO – cash with order: Note that cash simply means money in this context. This method is uncommon since you extend credit to your supplier; in addition you run the risk that the goods will not be dispatched in accordance with the contract terms. But this is usual with mail order, where you pay by Eurocheque or cheque or by using a credit card. In business, CWO contracts often include provision for partial advance payments in the form of deposits (normally between 10 per cent and 20 percent of the contract price).

      2. Open account: This is a simple agreement in which you agree to pay for the goods after you have received them, usually on a monthly basis. There are various ways in which you can send money to your suppliers under open account: cheque, banker’s draft, telegraphic transfer, international payment order, international money orders.

      3. Documentary bill of exchange: This is a popular way of arranging payment and offers benefits for both you and your supplier. The main advantage is that you are not required to make payment until your suppliers have dispatched the goods. Your suppliers are protected by law and also know that money owing against bills of exchange can easily be obtained. It is in effect a demand for payment from your suppliers. They will draw it up on a specially printed form or on their own headed notepaper and forward it to their bank, together with the documents relating to the transaction. The overseas bank will send the bill and the documents to a bank in your country for “collection”. Your bank will notify you of the arrival of the documents and will pass them on to you.

     1. What are the duties of a person who works in the account department? 2. What do you have to be familiar with if you are working in international trade? 3. What does an Account Department deal with? 4. What are the methods of payment in foreign trade? 5. Why is CWO an uncommon method of payment? 6. When is CWO usual? 7. What is the procedure of the open account payment? 8. What are the ways of sending money to the supplier? 9. Besides CWO and open account payment, what other methods of payment do you know? 10. What is the main advantage of the documentary bill of exchange?

     Текст для специальности 061500 «Маркетинг»

What is Marketing 

      Nowadays, marketing influences, and often actually controls, almost every part of a company’s activities. Underlying all marketing strategy is “The Marketing Concept”, explained here:

      The marketing concept: we must produce what customers want, not what we want to produce. This means that we PUT THE CUSTOMER FIRST (We organize the company so that this happens). We must FIND OUT WHAT THE CUSTOMER WANTS (We carry out market research). We must SUPPLY exactly what the customer wants. We can do this by offering the right MARKETING MIX: “The Four Ps” = the right PRODUCT at the right PRICE available through the right channels of distribution: PLACE presented in the right way: PROMOTION.

     The Four Ps

     PRODUCT = the goods or the service that you are marketing. A product is not just a collection of components. A total product includes the image of the product, its design, quality and reliability – as well as its features and benefits. Products have a life cycle, and companies are continually developing new products to replace products whose sales are declining.

     PRICE = making it easy for the customer to buy the product. Pricing takes account of the value of a product and its quality, the ability of the customer to pay, the volume of sales required, and the prices charged by the competition. Too low price can reduce the number of sales just as significantly as too high a price. A low price may increase sales but not as profitably as fixing a high, yet still popular price.

     PLACE = getting the product to the customer. Decisions have to be made about the channels of distribution and delivery arrangements.

     PROMOTION = presenting a product to a customer. Promotion involves the packaging and presentation of the product, its image, the product’s brand name, advertising and slogans, brochures and price-lists, publicity and personal selling. Every product must possess a “unique selling proposition” (USP) – the features and benefits that make it unlike any other product in its market.

     Marketing affects every aspect of a company’s operation. Everyone who works for a company must “think marketing” To think marketing we must have a clear idea of what the customers need, what the customers want, what causes them to buy and what product is to the customer: its functional, technical and economic aspects as well as the aesthetic, emotional and psychological aspects. We must be aware of our firm’s strengths and weaknesses as well as the opportunities and threats we face in the market (“S.W.O.T.”).

     1. What does marketing influence and control? 2. Tell me about the marketing concept. 3. What are the four Ps of marketing? 4. What does a total product include? 5. What does pricing take account of?       6. What does promotion involve? 7. What is a “unique selling proposition”? 8. What is the meaning of the phrase “to think marketing”? 9. Who must “think marketing”? 10. Explain the meaning of the abbreviation “S.W.O.T”.

     Текст для специальности 061100 «Менеджмент»

The International Manager

 

     Since the 1980s there has been a trend for large companies to think globally: producing goods or delivering services and selling them, all over the world. And when companies operate at international level they need international managers. What is an international manager and is such a person easy to find?

     Soft skills. According to a recent survey, the top characteristics of an international manager include many soft skills, such as the ability to work in international teams, adaptability to new situations, sensitivity to different cultures (and awareness of own cultural background), and relational skills. The manager should be self-reliant and have an open, non-judgmental personality.

     Another important characteristic is strategic awareness: the manager should have a global view of his or her contribution at work. In other words, the manager should think "world" and not see work responsibilities and needs solely from the perspective of his or her own national background. An international manager must become quickly involved in matters affecting several countries. For example, he or she must be sensitive to, and aware of, the market requirements of a wide range of countries right from the start.

     The current position. A recent survey of EU companies reported that the proportion of managers with international experience ranges from about 1% in some UK companies to 80% in one Swiss company. In many firms, only 5-10% of managers are likely to have international experience.

     Companies are beginning to recognize that they do not have enough high-quality people for their international activities. They often have problems releasing experienced people from existing operations in order to resource and lead new international ventures. Indeed, there are signs that a shortage of internationally-skilled people may be an important constraint on firms' global ambitions.

     Development. How can a company develop international managers with international skills and perspectives? The only way is through direct international experience either by participating in international task forces or, more importantly, by working and living abroad. Such experiences open people's minds to the fact that things are done differently elsewhere and encourage them to think in a wider context.

     Developing the international company's management resource is a demanding exercise. Should there be an elite group of managers given international experience as part of their grooming for top jobs? Or should the international experience be offered to a wider group of managers who are already the backbone of a company? Should the company favour local managers over expatriates? Can the cost be justified? If a company answers "yes" to the last question, considerable resources and effort must be spent in preparing managers for international assignments. Language training, overseas visits, in-house management courses and general management training at business schools are all important parts of this process.

     1. What has been a trend for large companies since the 1980s?  2. When do companies need international managers? 3. What is an international manager and is such a person easy to find? 4. What skills do the top characteristics of an international manager include? 5. What is strategic awareness? 6. What is the proportion of managers with international experience in EU companies? 7. What is an important constraint on firm’s global ambitions? 8. How can a company develop international managers with international skills and perspectives? 9. Is developing the international company’s management resource a demanding exercise? 10. What should be done to prepare managers for international assignments?  

     Текст для специальности 060500 «Бухгалтерский учет и аудит»

Making the Change to International Accounting Standards 

     Global companies need to present their performance in a way that is easily understood by the competitive global markets.

     Companies with global ambitions need to be heard and understood globally. Companies making the change to International Accounting Standards (IAS) are choosing a leading global financial reporting framework. IAS helps them to access the world’s capital markets and position themselves to be principal players in the global marketplace.

     The changing financial reporting environment. Financial reporting reaches a wider audience than ever before, an audience that demands relevance, transparency and credibility in financial reporting. Some of the significant factors influencing the financial reporting environment include:

     Investor demand. Growth in cross-border investment over the last twenty years is creating demand for high-quality, uniform financial reporting. Investment decisions are made primarily using publicly available information. Credible and transparent financial reporting is therefore critical to the effectiveness of the capital markets.

     Technology. The barriers of physical distance are falling, driven down by cheaper yet more powerful computing, together with dramatic telecommunications improvements. Unclear or unreliable information draws a swift and punishing response from the investment community.

     Globalisation. The world’s industries and economies are undergoing a radical transformation, with the pace of change accelerating. Major industries are converging and global leaders are emerging. Financial resources move swiftly and readily across borders, replacing isolated national economies with a new global economy.

     Global Benchmarking. Investors look at the financial information of a company’s competitors too, whether based in the same country or in other parts of the world. Financial reporting that is not easily understood by global users is unlikely to bring new business or capital to a company.

     Consumer demand. Consumers of financial information can increasingly ignore national boundaries, thanks to the benefits of technology. Clear information on a company’s performance, financial or other, is necessary for customers’ purchasing decisions. Demand for clarity comes not just from customers: employees, suppliers and other stakeholders are consumers of financial reporting too.

     Investors and consumers demand world class financial reporting. Changing to IAS can deliver enhanced investor confidence and finance raising capabilities, improved comparability with your peers and consistent financial information to effectively manage your business.

      1. In what way should global companies present their performance? 2. Why do companies with global ambitions make the change to IAS? 3. What is the result of the changing financial reporting environment? 4. What are the main factors influencing the financial reporting environment? 5. Why is credible and transparent financial reporting critical to the effectiveness of the capital markets? 6. What is the role of technology in the development of the financial reporting environment? 7. What does globalisation mean? 8. What financial reporting is unlikely to bring new business or capital to a company? 9. In what way can clear information be helpful to a consumer? 10. Why do investors and consumers demand world class financial reporting?

     Текст для специальности 060800 «Экономика и управление на предприятиях»

Factors behind Economic Development 

  How can people and countries move out of poverty? What brings about long-term development? Modern economics challenges the traditional notion that a handful of factors such as physical investment or education, important as they are, can by themselves explain differences between good and poor development performance. Instead, the focus has shifted to more intangible factors such as institutions (the “rules of the game”) and organizations, and how new technologies arise and spread. Government plays the key part in setting up and enforcing the rules of the game. Private enterprise plays a major role in technology generation and diffusion.

     While it is easy to point to factors without which development cannot take place, such as health, education, and infrastructure improvements, it is not possible to apportion development outcomes to specific causal factors – any more than a medical doctor can quantify the respective contributions of heart and lungs in making life possible. Nor can the respective contributions to development of government and private enterprise be quantified. The point here is that just as the heart or the lungs are indispensable to the body, private enterprise is indispensable to development and poverty reduction.

     In the course of development, the center of gravity of economic activity shifts from low- to higher-productivity activities. Government sets the conditions of this process and provides essential support through the institutional framework it creates and the economic policies it conducts. At the same time, in a competitive environment, productivity and incomes rise within sectors. Private firms play the major role in this process.

     The pace and extent of higher-productivity job creation depend on a host of factors including natural resources, geography, and government policies. Whether the thrust of policy is export oriented or inward looking, whether competition is encouraged, whether capital and labor are priced to encourage employment creation, whether social and education policies encourage upward mobility, especially among women, or serve to maintain feudal dominance – all influence the extent of poverty reduction. So, for example, the Asian “Tigers” were highly successful in shifting the bulk of the labor force to higher-productivity jobs over a few decades. In most developing countries, the process has been much slower.

     In countries that started off very poor and over time virtually eradicated poverty, such as Singapore, a clear mutuality of interests has existed among government, private enterprises, and the poor. The Chinese government has been following a similar course, having liberalized agriculture and encouraged non-state enterprises, with dramatic results. Between 1987 and 1998, the number of poor people fell from 300 million to 213 million—while the population was growing.

    1.What traditional notion concerning poverty and long term development does modern economics challenge? 2. What intangible factors has the focus been shifted to? 3. Who plays a major role in technology generation and diffusion? 4. What are the factors without which development cannot take place? 5. What is the role of the Government in setting the conditions of economic development? 6. How do productivity and incomes rise in a competitive environment? 7. Who plays the major role in this development? 8. What factors do the pace and extent of higher-productivity job creation depend on? 9. What influences the extent of poverty reduction? 10. Why were Asian “Tigers” highly successful in shifting the bulk of the labor force to higher-productivity jobs? 

     Текст для специальности 350700 «Реклама»

Advertising

 

     Advertising as a part of promotion is a very important topic for business people and companies. When the businesses try to promote their companies and products, some problems are arising, and one of them is how to deliver the message. Some companies and business people prefer to create advertising by themselves; so they need some good advice and useful information. Finally, the companies want to investigate the examples of advertising of other companies that will be helpful for them.

     Before you proceed with creating your advertisement, ask yourself the following questions: What is the purpose of your advertisement? Who is your most likely prospective customer? What's the message of your advertisement? What gives credibility to your claims that the target customer needs your product or service? How do you bring this information home to your target audience? How should you style your advertisement? How will your ad be better than others? What will distinguish it from the rest? What are your graphic and textual resources, and how can they be tapped effectively to create your advertisement? Where, when and how will your ad be read?

     When working on your advertisement, keep in mind that people never pay for a specific product or service; they pay for something that meets their specific needs. Developing your advertising concept, focus on how your customer will benefit from your product; it is not enough to merely try to urge your customer to buy it.

     Products and services can be attractive in a variety of ways that the advertiser can highlight to promote them. A product or service can be promoted rationally or emotionally. In the former case, you highlight the practical, functional needs that your product/service is designed to meet. In the latter, you target the psychological, social or spiritual needs of your prospective customer.

     In order to make your ad work, your message should not be about what you value; it should be about what your prospective customers value.

     First of all, get the attention of your prospective customer. We come across innumerable advertisements every day. You'll have to work hard to make your ad stand out. In a print advertisement, the key attention getters are a striking headline, a picture, unconventional design. Your chosen attention getter must be relevant; it must make your product look good; it must be appropriate for the product and your target audience.

     As a next step, your ad should arouse interest, inspire the reader to keep on reading, and to understand your offer. To that end, your ad may promise to meet a certain need or needs of the target customer. Your ad should also be original, attractively designed, and not too wordy. Interest is a bridge between attention and trust. Today, people are more skeptical and cynical than before. The barrier of distrust of advertisements is very high. Only powerful, well-argumented advertisements can overcome it. Some of the tools to overcome distrust are awards, approval by experts, associations or consumer rights unions. Another way to overcome distrust is to feature a popular, trusted celebrity in your advertisement. Once the reader's attention has been caught and held, and the abyss of distrust bridged, your ad should inspire the desire to possess the product. To that end, tell the reader how he will benefit from the product, or how the product can help solve specific problems that the reader may have. Advertising specialists often invoke the Motivation Theory as a method to boost the desire to have a product.

For your ad to really work, once the consumer is overwhelmed with the desire to own, it must impel him to act on that desire without delay. Your ad must give the reader a tip about what to do next. The call for action may be direct ("Sale starts November 10," "Call now!" "10% off with this coupon," etc.) or indirect ("Flying feels good when friends are aboard").

     An advertisement may carry several motives. However, the best results are achieved by those advertisements presenting a single unique, catchy, memorable argument, a single idea that competitive advertisements lack.

     1.What is advertising? 2. What questions must you bear in mind when you proceed with creating your advertisement? 3. On what should you concentrate when working on your advertisement? 4. How can a product or service be promoted? 5. What should your message be about? 6. What are the key attention getters in a print advertisement? 7. How can your advertisement interest a prospective customer? 8. What are the tools to overcome distrust of customers? 9. How can your ad impel the consumer to own your product? 10. When are the results of your ad successful? 

     Текст для специальности 351200 «Налоги и налогообложение»

Value-Added Tax (VAT) 

     Payers of value-added tax are organizations, businessmen, connected with transition of goods through the customs boundary of the Russian Federation, according to the Customs code of the Russian Federation.

     Organizations and businessmen have the right to be released of responsibilities of tax payers connected with calculation and payment of the tax, if for three preceding sequential calendar months the sum of proceeds from realization of goods (work and services) of these organizations or businessmen disregarding of tax and sales tax has not exceeded in aggregate one million rubles.

     The following operations are taxed: realization of goods (work and services) on territory of the Russian Federation, including realization of subjects of bail and transfer of goods (outcomes of work and rendering of services) under the agreement on granting or innovation; transfer of goods (fulfillment of work and rendering of services) for own needs, expenses on which are not accepted to a deduction when calculating of the tax on incomes of organizations, including through the depreciation charges on the territory of the Russian Federation; fulfillment of civil and construction works for own consumption; import of goods on the customs territory of the Russian Federation.

     Value-added tax (VAT) in Russia is levied under the rate of 20 percents on stocks, being a subject of taxation, which include a large part of realization of goods and services on a domestic market. Certain articles of food and goods for children are subject of taxation under the reduced rate in 10 percents, the export goods and services and some other stocks are released of VAT taxation.

      Goods imported behind limits of the states - members of CIS (Commonwealth of Independent States), are subject of VAT taxation levied on the customs boundary when they are imported. A total cost of goods is taxed, including the entrance duty and excises, if goods are taxed with them. Goods are free of VAT taxation when they are imported. In addition for the certain main "industrial" funds introduced by foreign investors into authorized capital of Russian legal entities there is a discharge of VAT taxation when they are imported.

     There is a concept of return of VAT taxation, when payments by foreign legal entities realizing goods and services on territory of the Russian Federation and who are not registered in taxing authority, are taxed and are paid in a full size by enterprises of other party at expense of means listed by foreign enterprises. Russian buyers of goods or services should keep VAT from a gross amount of payment and directly transfer it in the budget on behalf of the foreign enterprise.

      Sum of VAT, which should be transferred in the budget, is a spread between sums of VAT obtained from realization of goods and services (i.e. final VAT), and sums being a subject of reimbursement of VAT, included in cost of purchasing.

      Realization of VAT return is authorized only for those who are registered on turnovers in Russia, being a subject to the taxation. In practice, the right on getting of VAT return usually is transferred by offset for future periods; getting of money return is theoretically possible, but in practice is difficultly feasible. VAT cannot be reimbursed on advance costs, i.e. VAT is a subject of reimbursement, as soon as goods or services were obtained, and the payment for them was accomplished. VAT, paid for purchase of main assets, is liable, if only they are not applied to fulfillment of the certain turns free of payment of the tax, except VAT on service cars and microbuses, which are not reimbursed.

      Terms of payment and size of VAT depend on the monthly average responsibility on payment of VAT.

      1. Who are payers of value-added tax? 2. When do organizations and businessmen have the right to be released of responsibilities of tax payers connected with calculation and payment of the tax? 3. What operations are taxed? 4. What are the rates of VAT in Russia? 5. When are goods free of VAT taxation? 6. Tell me about the concept of return of VAT taxation? 7. What is the sum of VAT which should be transferred in the budget? 8. Who is realization of VAT return for?         9. When can’t VAT be reimbursed? 10. What do terms of payment and size of VAT depend on? 

     Текст для специальности 072000 «Стандартизация и сертификация»

Stages of the Development of International Standards

 

     An International Standard is the result of an agreement between the member bodies of ISO (International Organization for Standardization). It may be used as such, or may be implemented through incorporation in national standards of different countries.

      International Standards are developed by ISO technical committees (TC) and subcommittees (SC) by a six step process: Stage 1: Proposal stage. Stage 2: Preparatory stage. Stage 3: Committee stage. Stage 4: Enquiry stage. Stage 5: Approval stage. Stage 6: Publication stage.

     If a document with a certain degree of maturity is available at the start of a standardization project, for example a standard developed by another organization, it is possible to omit certain stages. In the so-called "Fast-track procedure", a document is submitted directly for approval as a draft International Standard (DIS) to the ISO member bodies (stage 4) or, if the document has been developed by an international standardizing body recognized by the ISO Council, as a final draft International Standard (FDIS, stage 5), without passing through the previous stages.  

     The following is a summary of each of the six stages:

     Stage 1: Proposal stage. The first step in the development of an International Standard is to confirm that a particular International Standard is needed. A new work item proposal (NP) is submitted for vote by the members of the relevant TC/SC to determine the inclusion of the work item in the programme of work. The proposal is accepted if a majority of the P-members of the TC/SC votes in favour and at least five P-members declare their commitment to participate actively in the project.

      Stage 2: Preparatory stage. Usually, a working group of experts, is set up by the TC/SC for the preparation of a working draft. Successive working drafts may be considered until the working group is satisfied that it has developed the best technical solution to the problem being addressed. At this stage, the draft is forwarded to the working group's parent committee for the consensus-building phase.

     Stage 3: Committee stage. As soon as a first committee draft is available, it is registered by the ISO Central Secretariat. It is distributed for comments and, if required, voting, by the P-members of the TC/SC. Successive committee drafts may be considered until consensus is reached on the technical content. Once consensus has been attained, the text is finalized for submission as a draft International Standard (DIS).

     Stage 4: Enquiry stage. The draft International Standard (DIS) is circulated to all ISO member bodies by the ISO Central Secretariat for voting and comment within a period of five months. It is approved for submission as a final draft International Standard (FDIS) if a two-thirds majority of the P-members of the TC/SC are in favour and not more than one-quarter of the total number of votes cast are negative. If the approval criteria are not met, the text is returned to the originating TC/SC for further study and a revised document will again be circulated for voting and comment as a draft International Standard.

     Stage 5: Approval stage. The final draft International Standard (FDIS) is circulated to all ISO member bodies by the ISO Central Secretariat for a final Yes/No vote within a period of two months. If technical comments are received during this period, they are no longer considered at this stage, but registered for consideration during a future revision of the International Standard. The text is approved as an International Standard if a two-thirds majority of the P-members of the TC/SC are in favour and not more than one-quarter of the total number of votes cast are negative. If these approval criteria are not met, the standard is referred back to the originating TC/SC for reconsideration in the light of the technical reasons submitted in support of the negative votes received.

     Stage 6: Publication stage. Once a final draft International Standard has been approved, only minor editorial changes, if and where necessary, are introduced into the final text. The final text is sent to the ISO Central Secretariat which publishes the International Standard.

     All International Standards are reviewed at least once every five years by the responsible TCs/SCs. A majority of the P-members of the TC/SC decides whether an International Standard should be confirmed, revised or withdrawn.

     1. What is an International Standard? 2. Who develops International Standards? 3. What are the stages of International Standard development? 4. When is it possible to omit certain stages? 5. What is the first step in the development of an International Standard? 6. Who prepares a working draft of the International Standard? 7. What is the purpose of the draft International Standard (DIS) circulation to all ISO member bodies? 8. What happens if the approval criteria are not met at the Approval stage? 9. Where is the final text of an International Standard sent? 10. How often are all International Standards reviewed? 
 
 
 

     Библиографический список 

      1. Симхович В.А. Практическая грамматика английского языка: Учеб. пособие. Минск: ИП «Экоперспектива», 1999.

      2. Business Basics. D. Grant and R. McLarty. Oxford University Press, 2000.

      3. New International Business English. L. Jones and R. Alexander. Cambridge University Press, 1998.

      4. English Grammar on the Web // http://www.gsu.edu/~wwwesl/

egw/ indexl.html.

      5. Your English Grammar Tutor On-Line // http://webnz.com/

checkers/grammar2.html.