Разговорный бизнес курс. Митрофанова И.В. - 49 стр.

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торговый представитель.
design service — служба дизайна;
package deal — соглашение о покупке или продаже нескольких видов товаров.
sub-contract - взять субподряд; заключить субподрядный договор.
contract — контракт, подряд, договор: заключать подряд, подрядиться;
stapler — полигр. проволокосшивная машина; степлер;
staples — металлические скобки, скрепки;
stain-proof, stain-resistant —чистовая обработка материалаюю.
draughtsman — чертежник; конструктор; рисовальщик;
the finish — отделка, доводка; завершенность, законченность, совершенство;
competitive — конкурентный, конкурентоспособный;
umpteen — (жарг) бесчисленное число раз. очень много раз;
modify — модифицировать;
batch; a batch of fetters to answer — партия товара; пачка писем, на которые
надо ответить;
UNIT12
Auditing the Accounts
Every year the accounts of a limited company must be approved by auditors. They act
on behalf of the shareholders. Their duty is to ensure that the directors are reporting
correctly on the state of affairs of the company. They do not judge whether the
directors are managing the company efficiently or not. That is some thing the
shareholders must judge for themselves.
Until recently, the accounts of Harper & Grant have been audited by Hector Grant's
son-in-law, who is in private practice as an accountant. A new firm of auditors has
now been appointed. A privately owned limited company is now no longer exempt
from having to publish its accounts. It was therefore considered necessary to have the
accounts audited by independent, auditors in no way connected with Harper & Grant.
William Buckhurst, as Company Secretary, is responsible for seeing that the books
and records for the period in question are ready for checking. It could make a bad
impression if the accounts department was not able to supply immediately any
information wanted by the auditors.
What precisely do the auditors check? They have to be satisfied that everything
which goes into making up the Profit Statement, the Balance Sheet and the Directors*
Report is correct. The Profit Statement (sometimes called a Trading and Profit and
Loss Account) shows how the profit for the year is arrived at. It starts with net sales
or income, and deducts the cost of materials, work and overhead charges. This leaves
a trading surplus, from which charges, such as depreciation on plant and buildings,

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