Act as an interpreter. Listen to the following extract from the conversation between Grant, Buckhurst and Peter, which shows how the situation progressed

Exercise 3

Listen to the following extract from the conversation between Grant, Buckhurst and Peter, which shows how the situation progressed. Try to complete the gaps, using no more than three words in each case.

Exercise 2

You are going to hear a talk between Peter Wiles and John Martin. Before you listen to the conversation look at these statements, which you will mark T (True) or F (False) after you have listened to the tape.

Exercise 1

1.	John Martin didn’t deny that Harper's death had caused a big change in the control of Harper & Grant Ltd.
2.	Hector Grant is a strong personality and Harper couldn't have everything his own way while he was Chairman; Peter wanted to balance H.G.’s power a bit by having John on the Board.
3.	John Martin was asked to join the Board now that he owned more shares.
4.	Peter Wiles had a chance to get John elected, because H.G. wanted to strengthen his position in case A.Wentworth tried to make things go his way.
5.	The Rules of Association drawn up by H.G. state that the qualification holding is only two shares.
6.	As a director Peter held only two shares while his mother nine hundred and ninety-eight.

Grant:	What's the next item … … …, William?
William Buckhurst:	We've got … … of Alfred Wentworth, of Wentworth & Company. He ought … … … to join the Board.
Grant:	It's unfortunate, but … … … he now owns … … … that his election is inevitable. Don't put that … … …, William!
Peter:	I would like to propose that … … …, John Martin, should also be asked … … …. In the time he has been here he has … … … and done much … … …. I think if he was made … … his advice … … … would be invaluable.
Grant:	Well, perhaps next year I...
Peter:	Be careful. H.G. You don't want … … …. There must be a lot of companies who'd be … … … him … …. We can't afford … … ….
Grant:	What do you think, William?
Buckhurst:	It might be a good idea … … the support … …, H.G.
Grant:	Very well. As the character … … … is changing so completely, this is probably … ….... John would be … … … to Wentworth. If everyone agrees...
Peter:	Yes.
Buckhurst:	Agreed.
Grant:	William, will you draft … … about these … … then?
Buckhurst:	Yes, I will.

Grant: Now the next item on the agenda is to consider a report with recommendations tabled by you, William, on budgetary control. Perhaps you'd like to give us an outline of your proposals.

Бакхерст: Как вам известно, я недавно прослушал курс по финансовому учету, в результате чего я пришел к выводу, что нам необходимо проводить анализ состояния бухгалтерских счетов чаще, чем сейчас.

Grant: At present the accounts are done every quarter.

Бакхерст: Да, но поквартальные отчеты не позволяют вести более детальный контроль бюджета. Если компания неожиданно понесет убытки, мы должны быть в состоянии немедленно отреагировать на ситуацию. Если мы не отреагируем сразу же, то можем просто не успеть предотвратить еще большие убытки.

Grant: Well, if sales go down, we reduce stocks, which means cutting down purchases and, if necessary, we reduce personnel.

Бакхерст: Конечно, но информацию мы должны все-таки получать гораздо оперативнее, чем сейчас. Если прибыль начнет сокращаться - или от продажи готовой продукции, или с оборота капитала, - то, возможно, надо будет поднять цены, сократить производственные затраты и т.д. Но для этого мы должны иметь наготове нужную информацию.

Grant: What do you propose?

Бакхерст: Я бы хотел поделить всю фирму на учетно-калькуляционные подразделения.

Grant: What does all this mean?

Бакхерст: Каждый менеджер будет отвечать, по крайней мере, за одно учетно-калькуляционное подразделение. В его обязанности будет входить своевременное прогнозирование доходов и расходов этого подразделения. Затем мы сведем расчеты всех подразделений вместе. Одобренные всеми нами, они и составят годовой бюджет или финансовый план нашей компании. Если реальные доходы и расходы будут значительно расходиться с запланированным бюджетом, то ответственность за это будет нести менеджер данного подразделения, и ему придется объяснить нам причины таких расхождений с прогнозом и принять соответствующие меры.

Grant: Will you let us have more details about this budgetary control, exactly how it would operate and so on?

Бакхерст: Конечно.

Grant: Now let's get on. The next item on the agenda is a recommendation that we buy two lorries for the Transport Department...

Exercise 4

Match the terms on the left with an appropriate explanation on the right. Five of the phrases have more than one explanation. Fill in the grid below.

1.	budgetary control	a.	regulation of the company that to qualify as a director a certain number of shares must be owned
2.	cost centers	b.	details of all the financial transactions relating to one individual supplier, customer, asset, liability, or type of expense or receipt
3.	to draft	c.	supplies
4.	qualification holding	d.	a business can be divided into these for the purpose of collecting information on income and expenditure
5.	to table	e.	to cut down staff
6.	takeover	f.	to make a first rough plan of the document
7.	the accounts of a business	g.	to diminish the number of persons collectively employed in any institution, company, office, etc.
8.	to reduce personnel	h.	a person legally responsible for giving information to the Board of Trade, for seeing that the company’s accounts are correctly kept and for keeping the minute book, which is a record of all the company’s meetings, often an accountant
9.	company secretary	i.	these are the basis for budgeting: each department is thus made responsible for its own financial planning and accountable for its actual performance
10.	stocks	j.	getting control of a business, management, etc.
		k.	to put on record that a certain subject should be discussed at a future meeting
		l.	detailed record of a company’s financial affaires
		m.	to write a report, letter, minutes of a meeting, in rough form for final approval
		n.	buying a controlling interest in a business by buying more than 50% of its shares
		o.	a close watch over a company’s performance, comparing it with budgeted performance and taking corrective action where necessary

1.	2.	3.	4.	5.	6.	7.	8.	9.	10.
o

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