I toto pondělí vám server Lidovky.cz ve spolupráci s jazykovou agenturou Skřivánek přináší pravidelnou lekci kurzu byznys angličtiny, tentokrát na téma fakturace a platby. Správné odpovědi k jednotlivým cvičením a test naleznete na konci lekce.
Read through the introduction and fill in missing words:
Invoicing is for some people an everyday activity and for some people it is a nightmare they have to go through once in a while. But it definitely is not as difficult as it looks.
If you are ___(1)___ an invoice, there should be the word "invoice" clearly ____(2)____, it should have its own unique identification number and data such as the company name and address of the customer, the description of what is being ____(3)____ for, the supply date, the date of the invoice, the amount being charged, VAT amount if applicable and the total amount ___(4)___.
Read about the invoices and fill in two missing words. The first letters are there to help you:
In general invoices fulfil two functions; they are r_______ for payment and r______ of transaction.
Fill in this missing information into the invoice below:
Date: Total: Email: To: Telephone: Order No.: Invoice No.: Fax:
Invoice is only one method of payment but there are many more as described below. Try to read through the financial vocabulary and then test your knowledge on various other methods of payment.
Solve the puzzle by putting the letters into the correct order to create banking terms:
1) labecan = _________
2) sisomimcon = __________
3) kanb fradt = __________
4) simysporor tone = __________
5) runcert conucat = ___________
6) irgo = _________
7) drevofatr = __________
Now match the terms with their definitions:
a) account into which the customer can pay money and draw it out, without giving notice
b) a cheque bought by a customer from the bank
c) difference between the totals of money coming into and going out of a bank account
d) a written promise from a customer to a supplier about a payment
e) loan made by a bank to an account holder, enabling them to take out more money than is in their account
f) charge for handling a transaction
g) system for transferring money from one bank to another
Read about the individual methods of payment and fill in their names. The first letter of each word is always there to help you:
Methods of payment:
B_ _ _ T_ _ _ _ _ _ _
is a method of payment in which a customer orders the bank to send money to the supplier´s account. The payer may make a payment at any branch of any bank for the account of a payee with an account at any branch of the same or another bank.
B_ _ _ of E_ _ _ _ _ _ _
is a method of payment in which the supplier draws a bill on the customer. It is an unconditional order in writing, addressed by one person (the drawer) to another (the drawee) and signed by the person giving it, requiring the drawee to pay on demand or at a fixed or determinable future time a specified sum of money to or to the order of a specified person (the payee) or to the bearer.
C_ _ _ _ _
The customer must have a current account, or certain types of savings accounts to use this method of payment. It can be open, to pay cash, or closed, to be paid into an account. It can also be described as a pre-printed form on which instructions are given to an account provider to pay a stated sum to a named recipient.
D_ _ _ _ _ _ _ _ _ _ C_ _ _ _ _
This method of payment is from one banker to another authorizing the payment of a specified sum to the person named in the letter on certain specified conditions. It is widely used in the international import and export trade as a means of payment.
I_ _ _ _ _ _ _ _ _ _ _ _ B_ _ _ D_ _ _ _
This method of payment is a cheque which a bank draws on itself and sells to the customer who then sends it to their supplier. This method is used if the creditor is unwilling to accept an ordinary cheque.
I_ _ _ _ _ _ _ _ _ _ _ _ P_ _ _ O_ _ _ _ _ G_ _ _
This method of payment can be used when either the customer or supplier, or both, do not have bank accounts. An order for the amount to be paid is filled out at a Post Office, which forwards it to the centre for this method of payment.
P_ _ _ _ _ _ _ _ _ N_ _ _
Strictly speaking, this is not a method of payment, just a promise from a customer to a supplier that the former will pay the amount stated. It must be unconditional, signed by the maker, and delivered to the payee or bearer.
(Oxford Dictionary of Accounting)
Fill in the missing people in the relationships as shown below:
e.g.: employer x employee
distributor x receiver
creditor x ______
drawer x ______
banker x _______
supplier x _______
payer x ________
Fill in missing words:
Fill in two missing words:
Fill in this missing information:
Solve the puzzle:
Match the terms with their definitions:
Methods of payment:
Fill in the missing people in the relationships:
Jazyková agentura Skřivánek
Skřivánek je největší jazykovou agenturou ve střední a východní Evropě. Na trhu jazykových služeb působí již od roku 1994. Kanceláře a učebny agentury Skřivánek najdete v 20 městech ČR a v dalších 14 zemích světa.
Jako jedna z největších překladatelských agentur v Evropě se Skřivánek stal uznávaným specialistou na evropské a asijské jazyky. Zaměstnává více než 400 kvalifikovaných jazykových odborníků a nabízí odborné překlady do všech jazyků.
Kromě různých typů kurzů pro veřejnost zajišťuje Skřivánek i výuku na klíč pro firmy a jednotlivce, jazykové audity, pobytové a zahraniční kurzy nebo přípravu na jazykové zkoušky pro děti i dospělé.
Více informací najdete na www.skrivanek.cz.