Деловой английский. Ускоренный курс (стр. 23 из 48)
Образуется пассивный залог следующим образом:
The threshold is reduced.
They were offered latest tax guides.
A lot of questions were asked and answered.
4. Translate into Russian:
A lot of topics were discussed in the course of the Programme.
Many lecturers were invited.
Many materials were distributed.
Similar programmes are organised now too.
I believe similar programmes will be oiganised in future too.
5. Insert articles:
On... certain day after... lecture on... UK taxation system.... group was to visit... Tax Department of... lawyers' firm in... centre of London. Mr. Hill and... participants went there by tube which is... fastest means of transport.
6. Insert prepositions:
After they got... the building .. the firm they went. . the secretary's office. And Mr. Hill spoke... the secretary for some time. Then they moved... the conference room.... conference room a few Englishmen were waiting... the Group.
7. Complete the sentences:
Mr. Brown,..., welcomed the Group and introduced... They were solicitors... of different offices. Each of them spoke... Thus the participants had some information on... and other taxation matters. A lot of... answered then. The discussions were... Before the participants left they were offered .. hints.
8. Translate the extract of the Guide into Russian.
9. Complete and act out a similar dialogue:
—.. afternoon.
—.. , sir
— My name... group... We have got an appointment...
— Mr.... waiting... conference... Follow...
10. Read as in the examples:
| • Example | 31 December 1996 the thirty first of December nineteen ninety six |
25 December, 1997
1 January 1998
12 April 1996
31 March 1995
- 3-й — third
- 4-й —fourth
- 5-й - fifth
- 6-й — sixth
- 7-й — seventh
- 8-й — eighth
- 9-й — ninth
- 10-й — tenth
| • Example | 2,000,000x33%=660,000 two million multiplied by thirty three percent is equal to six hundred and sixty thousand |
| 150,000x33%=49,500 150,000x25%=37,500 100,000x25%=25,000 |
11.Agree or disagree:
• Small companies of Russia also pay a smaller tax rate.
• It is quite reasonable that small companies pay smaller tax iates.
• Small companies should pay smaller tax rates only during the first years of theirexistence.
• Tax rates should be the same for big and small companies.
- existence — существование
Text
Value Added Tax (VAT) is a Government tax. At present the standard VAT rate is 17,5%. Everyone in Britain must pay VAT on almost everything they buy. VAT is usually incorporated in the price.
Visitors to Britain can reclaim the tax when they leave Britain and present the appropriate documents issued by the shop. Usually when they buy rather expensive things like furs, gold, hi-fi goods etc., they should wonder if the shop operates the VAT scheme.
One day during their stay in London one of the participants went shopping and came into a small jeweleк's shop to buy a gold chain for his wife.
Here is his talk with the shop assistant:
Participant: Excuse me, may I have a look at one of the chains displayed in the window?
Shop assistant: Certainly, sir. What number is it?
Participant: It's nine three five, over there.
Shop assistant: Just a minute.... Yes, here you are.
Participant: And how long is it?
Shop assistant: 25 inches, sir.
Participant: And how much is it in centimeters?
Shop assistant: Let me see... oh, here is the calculator... I should multiply it by two point five two. Oh, yes, sixty three.
Participant: Very good. Just the length I wanted to have. And how much is it?
Shop assistant: One hundкed and ninety nine pounds.
Participant: Good. I'm buying it.
Shop assistant: ... Here is your box and the receipt please.
Participant: Excuse me, may I reclaim the VAT tax?
Shop assistant: And where are you from?
Participant: From Russia.
Shop assistant: Just a minute, I'll consult the book. Yes, you are eligible to the reclaim. May I have your passport to fill in the form?
Participant: Here you are.
Shop assistant: Here is your passport and the form. Please fill in this sheet before you give it to the customs. How are you leaving? By plane?
Participant: Yes, by plane. And what should I do about this form?
Shop assistant: Fill in this sheet before you leave for the airport and have it stamped at the customs, at the airport. Then post it. In a month or so you will receive a cheque by post. Have it cashed at the bank stated, in Russia.
Participant: I see. Thank you very much.
Shop assistant: You are more than welcome.
Words and expressions
| value | цена, стоимость | |
| value added tax | налог на добавленную стоимость (НДС) | |
| government | ['gövnm@nt] | правительство |
| at present | в настоящее время | |
| everyone | каждый | |
| price | цена | |
| to reclaim | предъявить к возмеще | |
| нию | ||
| to issue | ['Isjü] | выдавать, выписывать |
| shop | магазин | |
| expensive | дорогой | |
| fur | мех | |
| hi-fi (=high fidelity) | аудио- и видеотехника (высокой надежности) | |
| goods | товар (ы) | |
| to wonder | интересоваться | |
| 1 wonder if I can reclaim | Могу поинтересоваться, | |
| the VAT? | смогу ли я получить обратно VAT. | |
| scheme | [skÖm] | схема, система, программа |
| to operate the scheme | зд. участвовать в этой системе (выплачивать VAT) | |
| to go shopping | делать покупки | |
| jeweler | ['³ü@l@] | ювелир |
| chain | цепочка | |
| shop assistant | продавец | |
| to display | выставлять | |
| window | витрина, окно | |
| a chain displayed in the window | цепочка на витрине | |
| length | длина | |
| inch | дюйм (2,25 см) | |
| to multiply | умножить | |
| box | коробка | |
| receipt | чек, квитанция | |
| to consult | проконсультироваться у, | |
| посмотреть в | ||
| book | книга (зд. справочник) | |
| I'll consult the book. | Я посмотрю, что говорится в справочнике | |
| eligible | [e'lI³@bl] | имеющий право |
| sheet | лист | |
| to stamp | поставить штамп на | |
| to post | отправить по почте | |
| by post | по почте | |
| to cash | оплатить наличными | |
| have it cashed | получить наличными | |
| to state at the bank stated You are more than welcome. | указывать в указанном банке Пожалуйста. |
Exercises
1. Match English and Russian equivalents:
| the standard rate | дорогие вещи |
| to pay VAT | платить НДС |
| The tax is incorporated in the price. | обычная ставка |
| to reclaim the tax | Налог включен в цену. |
| appropriate documents | Если на данный магазин распространяется этот порядок... |
| The shop issues the documents. | соответствующие документы |
| If the shop operates thescheme ... | Магазин выписывает эти документы. |
| expensive things | попросить вернуть этот налог |
2. Complete as in the text:
VAT is a... tax. At present the standard... Everyone in Britain must... on almost... VAT is usually incorporated... Visitors to Britain can... When they leave... and present the appropriate... issued by... Usually when they buy... if the shop operates...
3. Sum up what the text said about VAT.
4. Insert articles:
Excuse me, may I have... look at one of... chains displayed in... window?
Just... minute.
Here is... calculator.
Just... length I wanted to have.
Here is your box and... receipt, please.
May I reclaim... VAT tax?
I'll consult... book.
5. Insert prepositions:
Where are you...?
Yes, you are eligible... the reclaim.
Please fill in this form. You'll give it... the customs.
Are you leaving... plane?
What should I do... this form?
Fill it in before you leave... the airport.
Have it stamped... the customs,... the airport.
In a month or so you'll receive a cheque... post.
Have it cashed... the bank stated.
6. Translate into English:
Могу я получить НДС обратно?
Что мне делать с этой формой?
заполнить форму
предъявить форму на таможне
поставить штамп на этой форме
опустить форму (конверт) в почтовый ящик
получить деньги по чеку в банке
- конверт — envelope
7. Make sentences:
| • I had | the form two forms a few forms | stamped at the customs |
| • I had the cheque cashed | yesterday last week a month ago |
| • What should 1 do about | this form this cheque this receipt |
8. Complete the dialogues and act out similar ones:
•
— Excuse me, may I... chain... window?
— Certainly ... number...?
— It's 9...
— Just... Yes, here ...
— And how long...?
— ... inches.
— And how centemetres?
— Let me ... calculator... I should multiply...
— Just wanted to have.
•
— And how much...?
— One hundred...
— Good. I'm... box. receipt...
— Excuse me, may I reclaim ... ?
— And ... from?
— From Russia.
— Just a minute.... the book. Yes, you are eligible to...
•
— May I have... passport to fill...?
— Here you are.
— Here is your passport and the form. Please fill... before you give it to .. How are you leaving? By...?
— Yes, by. . And what should... form?
•
— Fill in this form before... and have it stamped... Then post... In a month, ... at the bank...
— I see. Thank ..
—... more than...
9. Translate into Russian:
VAT is usually incorporated in the price.
A rather big sum was reclaimed this time.
A rather small sum was reclaimed, to my mind.
The appropriate receipts and forms were issued.
I believe the envelope with the form stampted was properly posted.
10. Ansver the following questions
• Had you heard anything about the VAT scheme in Great Britain before you read this text?
• On what goods can foreign visitors have VAT reclaimed when then leave Great Britain?
• What should they practically do to have VAT reclaimed?
• Do you find this procedure very complicated?
• Is a similar scheme practised in Russia, as rar as you know?
- complicated — сложный
Text
In England most shops open from 9 a. m. to 5.30 p. m. on Monday to Saturday, although some stay open much later especially in London and other large cities. In small towns and villages many shops close early on Wednesdays. Not many shops are open on Sundays.
Besides cash, a lot of shops accept plastic cards. Some may also accept Eurocheques.
One day one of the participants went to Foyle's, a famous bookshop in the centre of London.
Here is his talk with the shop assistant after he chose a few things he wanted to buy:
Participant: Can I have this book and this poster, please9 And these postcards and two first class stamps for America.
Shop assistant: The book, the poster and the cards come to ten pounds twenty. But we don't sell stamps.
Participant: And where can I buy a few?
Shop assistant: You have to get them from a post office
Participant: And where is the nearest one?
Shop assistant: Just round the corner.
Participant: Thank you.
Shop assistant: Welcome.
Here is another talk at a clothes department of a big department store, after the participant chose a certain dress she liked:
Participant: Excuse me, may I try it on anywhere here? Shop assistant: Yes, certainly. The fitting room is over there.
Participant:... Thank you. It fits me well and I like it. Where shall I pay?
Shop assistant: The cashier's desk is just at the end of the aisle...
Cashier: Cash or credit?
Participant: Cash, please... Thank you.
Here is a talk at a shoe shop:
Participant: Excuse me, have you got size thirty seven in these shoes?
Shop keeper: This is a continental size. It must correspond to British size five. Just a minute I'll have a look if we have size five in these shoes.
Shop assistant: Can I help you?
Participant: Thank you. Being served.
Shop keeper: Here is your size... How does that feel?
Participant: A bit tight. Can I try the next size up?
Shop keeper: Here is five and a half.
Participant: Oh, this is much better. Thank you. I'm buying this pair.
Words and expressions
| shop (Br.) | магазин | |
| store (Am.) | магазин | |
| to open | открывать (ся) | |
| a. m. | до полудня | |
| p. m. | после полудня | |
| Monday | понедельник | |
| Tuesday | ['tjüzdI] | вторник |
| Wednesday | среда | |
| Thursday | ['TýzdI] | четверг |
| Friday | пятница | |
| Saturday | суббота | |
| Sunday | воскресенье | |
| to stay | оставаться, находиться | |
| to stay open | быть открытым | |
| much later | намного позже | |
| town | [taun] | город (небольшой), упот |
| ребляется с артиклем | ||
| - В тексте относится к | ||
| любому городу и поэтому | ||
| используется без артикля | ||
| village | ['vIl@³] | поселок, городок (в сель |
| ской местности) | ||
| to close | закрывать (ся) | |
| early | рано | |
| Eurocheque | ['ju@r@¶ek] | еврочек |
| Foyle's | Фойлз Крупнейший | |
| книжный магазин в Лон | ||
| доне, называется по име | ||
| ни первого его владельца | ||
| bookshop | книжный магазин | |
| to choose (chose, chosen) | выбирать | |
| poster | плакат | |
| postcard | почтовая открытка | |
| stamp | марка | |
| post office | почтовое отделение | |
| corner | угол | |
| round the corner | за углом | |
| clothes | одежда | |
| department | отдел | |
| department store | универсальный магазин | |
| dress | платье | |
| to try | мерить | |
| anywhere | ['enIwe@] | где-либо |
| fitting room | примерочная | |
| to fit | годиться, быть в пору | |
| cashier's desk | касса | |
| end | конец | |
| at the end of | в конце | |
| aisle | [aIl] | проход (между рядами, |
| стойками и т д ) | ||
| size | размер | |
| to correspond | соответствовать | |
| to serve | обслуживать | |
| Being served. | Мнои уже занимаются | |
| to feel (felt, felt) | чувствовать | |
| tight | [taIt] | тесный |
| a bit tight | немного тесно | |
| half | половина | |
| much better | намного лучше | |
| pair | пара |
Exercises