Find the definitions (in the right column) of the given words (in the left column). costing
costing sheet
delivery note
receipt
bill
statement
transaction
overall costs
- the total of all costs
- a form sent to buyer to tell him to expect the goods
- the calculation of overall costs
- a form involved in charging for goods
- a form to prove the buyer received the goods
- an account to show details of alt the transactions
- a special form where all the calculations are written
- the invoices the seller has sent and the money received
3. Study the text and find the English equivalents.
1. ... принять во внимание все затраты ...;
2. ... по меньшей мере, 10% прибыли на единицу изделия ...;
3. ... рассчитать себестоимость заранее ...:
4. ... факторы, которые влияют на цену товара ...;
5. ... компания может назначать более высокую цену за единицу изделия ...;
6 закон спроса и предложения ...;
7. ... работают (имеют дело) с документами, которые необходимы для ...;
8. ... все расчеты записываются в калькуляционную ведомость...;
9. ... документ..., который сопровождает товары, называется авизо…
Before a company can quote a price it should take into consideration all their costs: the production costs, shipping, insurance, etc. The total of all these costs is called the overall cost. The costing is usually done before a good is produced or exported, so the company must calculate (or work out) their overall costs in advance. From these figures they can work out the cost of each model (the unit cost). All the calculations are written on the costing sheet. The company also takes into consideration their profit. They will usually allow a profit margin of at least 10%. So when a company gives a quotation for a model, they have built into the price their overall costs and profit margin.
There are other factors which affect the price of goods, for example the law of sup¬ply and demand. If a product is in demand and not many firms can supply the product, then the com¬pany can charge a higher unit price. On the other hand, making goods in large quantities is comparatively cheaper than producing goods in small quantities. If there is a big demand for a model, a company can produce it in large quantities, and they should be able to quote a lower unit price.
Two of the departments in a company which deal with pricing and selling goods are the Sales Department and the Accounts Department. The sales staff handle the basic forms involved in selling goods (the order and the delivery or advice note) and the Accounts staff handle the forms involved in charging for goods (the invoice and the statement). The form which accompanies the goods or which is sent to the buyer to tell him to expect the goods is the delivery note (or advice note). The buyer signs the delivery note which is then a receipt for the seller to prove the buyer received the goods. The Sales Department then gives the signed delivery note to the Accounts Department which sends the buyer an account each month which shows details of all the transactions that month. The account is called statement. The transac¬tions are all the invoices the seller has sent and the money received.
4. Read the text and answer the following questions.
1. What is taken into consideration when a price is quoted?
2. What is the overall cost? A profit margin?
3. What factors affect the price of goods?
4. When can a company quote a lower unit price?
5. Which departments deal with pricing and selling goods?
6. What is a delivery note?
7. What do you call a statement?
5. Translate the text into English.
При определении цены на товар необходимо учесть все затраты, связанные с этим товаром. Эти затраты называются себестоимостью товара и они записаны в калькуляционной ведомости. Кроме того, при определении цены товара необходимо принимать во внимание доход на единицу изделия. Цена товара также определяется спросом и предложением. Компания может назначить более высокую или более низкую цену в зависимости от количества товара, выпускаемого в продажу. Ценообразованием и продажей товаров занимаются коммерческий и бухгалтерский отделы. Они работают с основными документами, необходимыми для определения цены и организации продажи товара. Наиболее важные из них - заказ, авизо, калькуляционная ведомость, счет-фактура
I strongly believe that advertizing junk and unhealthy food should be prohibited. Doctors say that junk food leads to obesity and serious diseases. Children like it because it looks nice and smells nice. But they are not aware of the danger.
Some people may think that such a ban on junk food advertisement is a violation of rights. It also poses danger to freedom of speech and mass media, they may think.
But I consider that our nation's health is more important. So we must do all we can to teach people to choose healthy food for themselves and their children. Results of scientific research in this field should be made public. So the people will finally make the right choice!
I FELT rather poor lately, so this morning at nine I WENT to the doctor. I FOUND him alone in his waiting-room, where he WAS STANDING by the window.
“Where ARE your patients? HAVE you CURED them all?” I ASKED.
“The reason why people AREN'T CROWDING into this room now is that on Wednesday I DON'T BEGIN consultations here until half past ten. Such HAS BEEN my habit for the last twenty-five years.’
I’m sorry I CAME too early I SAID, 'I WILL GO and COME BACK later“.
“Oh, no. I PREFER early patients to late ones. In the course of my practice I HAVE NOTICED the late-comers VISIT the doctor because they NEED some sympathy. They are like a dog that once CAME here with a sore paw; I BANDAGED it for him and while I WAS DOING this he WAS LOOKING at me with great lonely eyes. He CAME BACK the next day and every day until his paw BECAME well. I FOUND OUT that his master HAS GONE AWAY. The dog is old now but he IS still COMING.