2 Sta te ment of account You work in the Accounts Department of Homemakers Ltd, a furniture

manufacturer. and ar e preparing a mo nthly sta tement for a regul ar customer,

R. Hughe s & Son Ltd. Yow first entry is the Account Rendered. t.e. the
outstanding bal ance of £461.00 from last month.which goes in the Balance
column.This column also sho ws a running balance of a ll the other items. All
th e money Hughes owes you, including the debit not e.goes in the Debit
column. All the money he ha s paid. including the cred it note , goes in the
c• Credit column. Complete the May statement using the inf ormation below.
E
:
6 I May Account Ren d e r ed £461 . 00

S May tnvc t ce 771/2 £781 .00

7 May Cheque £300 . 00

12 Hay CIN 216 £285. 00

16 Hay In vo l c e 824/2 £302 . 00

18 May CheQue £200. 00

23 Hay DIN 306 fl OO. OO

~. The teres . t t he end of the s t et eeen t I r e I (uh Ohcount of 3S

I f th e stlte-ent 1s p.1 d . 1t hl n 10 d.ys .
L. ~ )

HOMEMRKERS
54-59 River side.Card iff CFll JW
Telephone, +44 (0)29 20 49721
Fax; +44 (0 )29 20 499H

.. tatement
To, _

Dat e Item Debit Credit Balance

1 May Account
Rende red

Term..,
30
3 Request for more time M. Morreau received the consignme nt from Glaston Potteries (see Exercise 1).
to settle an account Unfortunat ely he Is unable to pay within th e period st ated on Glastcn's
invoice. He writes to John Merton, Sales Manager at Glaston, to apologize.
Rewrite hi s lett er in less elaborat e language:leave out any de tails which are
not relevant .

••••••.•••....••/ ...•.......•...............•....•.....•••....•..•.•.••.••••.•••••••.•••.••..•••••...••••••/ ••.•••.•.••••.•..•...•.....•.......•......•.......•.........•' ..,

j Dear Mr Merton
I deep ly regr et that at mt s MOllent tn time J am unable t o sett l e
your t nvotc e dat ed 9 Hay fo r my orde r No. 3716 f or t en lotus
dinn er se r vic es at [35 ea ch, cata lo gue number l3 05, and twent y 6
'Wedgwood' d1nner ser-v t ce s at [4 3 each , catalogue number WZ18 .
The cons l gnm!!nt arrived i n good condit ion and as usual I admi r ed
t he qua l lty and e 1!!ga nce of your prOducts , They always se l l very
well In IIY two shops here 1n Nancy . Unfor t unat el y , two days after
t he ar r1val of t he co ns 1g n~ n t, di sa st er struck. After se ve r a l
cent1 Met r e s of 1nces sant ra in lIy stockr OOM wa s cOllpletely f l ooded
and lIu ch of the stoc k da.aged or destroyed .
I am walt1ng w1th great pat lence f or my Insu rers to sett le ..y
Cla 1M, but meanwhile It 15 with sorrow that I have to tell you
that I am unable t o pay any of my scc e t te-s . uoee ver- . on a sore
opt1M1st1c note, I am able to Infor myou that the aforeme nt1oned
1nsu re rs have prom i sed me compensat i on wi t hi n the next f our
weeks. When I re ce iv e t h1s , 110'11 1 t ake mea su res t o pay all my
supp11 ers as soon as t possibly can.
Trusting that you wi l l understand t hi s d1ff 1cul t sltuat lon ,
I remain

}elUl-Morr~ (M.)
._ _ __ _ _ _ ~

31
 4 Crossword Com plete the crossword

.1•••••1•
c• • 1- .1•••
£
6
E

•
····1 •
···1·
•••••• ••••
AC ROSS

1 A note is aformofIQ U(Ioweyou).

2 If your supplier has charged too much on an invoice,ask for a _
3 An lis ts good s or services, and how much must be paid for them
4 An international money can be bought at the bank to settle an
accoun t in another country.
5 Abank is a cheque that a bank draws on itself and sells t o
a cus to m er .
6 After two requests for payment you might receive a final _
7 is a sys tem for tra nsfe rring m oney from one bank or pos t
office to anot her.

DOWN

8 A invoice is sen t in adva nce of the goods ordered.

(2 words:3 51
9 A cus to me r ca n reque st a bank to money from one account to
an other.

32
5 Request for payment Choosethe best words from the options in brackets in this letter
requesting payment.

:;
UK Cycles Ltd Borough 1l00K Borou~1I

TelephoM : +4-t (0) 19 1 ~ n~ S4

Fu : >-'u (01l9 1 Sn S9S
ROIld Ckvd and TSI 3M
..•
3

Ema il: ... ~ount,s>'a ut;f;JI~ le:o .o;o.ll~

www.ukcyde..co.uk
6
28 Apol2o--

Karl Janssen
Managing Directot"
Velo Sport AG
Kartstr.45
0-5230 56nvnerda

Account No. VS 301632

Dea r Mr Janssen

We wrote 10 you 00 25 March concerning the abolle '1 - (accouflt, bill)

lo r £2,100.00 which has now been OUtsta ndi ng 2 (for; si nce. about)
three mon ths. When we agreed to c ner you credit raci lit,es we pointed out thai il was
essential to J (pay, c lea r;ha nd/e) accounts • (in . at. on) ee
exact dale, particularty as we generally do not S (s up p ly, present , offa!)
creditterms.

As you realize, delayed payments can create problems !of us ,. (by. 10, with)

our own suppliers, there fore we would appreciate II if you could either let us know w hy
lhe 1 (balance. credit, payment) has not been paid . or let us have a
remittance ., (within , for. during) the next ten days.

We wou ld be gra teful if thi s cou ld receive your immediate attention,

Yours sincerely

Chief Accountant

"
 6 Reply t o request Karl Janssen emails his PA, Renata Heynold. asking her to draft a reply to
for payment Helen Stuart (see Exercise 51. As Renata Heynold. write the reply.

...- ... 1;1 ~ ttl II!.

• ea <.l.- , •
...""""'"
I]J

-•
c
E '"
,~ ... - ic

" - I_ ..... ...

8 I ~ ~ . ~ ,= ~

~
•
~
II Re M " Heynold
6 II
SUbject, I Repl y to UK Cycle s
Renata .
Please draft a reply to Helen Snerrs letter of 28 Apnl - Ir s in your tray.
- Thank he r lot her letters (please quo te da tes) .
- El(pIa,n abou t the fire at Head Office, Say thai it destroyed a lot of computer data
which has disrupted ail correscooceoce WIth suppliefS and customers. eoo we
need time to get back to our normal rouuoe.
- Request B f\.rther 30 days 10settle , She 's suggested 10, so be as polite as you
can . Say our insurers will release compensation wMlI"Ilhe COI1\Ing month, so we
can pay the outstanding amo unt 10full.
I'd be gfateful if you could leI me have It lor sign ature by noo n today.
Tha nk s, KJ
3 May ZD-

7 Formal and Match the sen ten ces in column A with sentences in column B with simila r
informal English meanings. One sentence in each pair is in formal EngUsh (I.e. appropriate for
business ccrrespendeneej .and the other is informal. Write 'F'beside the
formal sen tences and 'I' beside the informal ones.

ColumnA

I D WE' expect to receive your remi tt an ce within seven days.

2 D We ar t" taking you to cou rt to get our money back,
3 0 I apo logize for not clearing t he balance ea rlier.
4 0 It app ea rs that this invoice ha s not yet been settled.
5 0 We woul d be grateful fOTanother mont h to settle.

ColumnB

a 0 We wan t you to pay us in less than a week.

b 0 Sorry I didn't pay you before now.
c D Wecan't pay you in less than four weeks.
d 0 Unfortunately, we have no alternative but to take legal action to
recover the debt.
e D It looks as th ough you haven't paid us yet.

34
8 Words and definitions Make word s from the jumbled letters and match them with the
definitio ns bel ow.
a RTUREC N CNATC UO
b H ISGT FAD T I!
c N LACEBA
d KA NB N A RIl:SEFT
e TDCIl:YAMUON E I DE Il:CT
f E UD TA ED
g SETTOI1P
h £ MTAC N£ l n
I
j
£ MA TT EST N so TA N COCU
BE D TI rEN O
6
1 Take legal action to obtain paymen t.
2 Date by wh ich an account should be set tled.
3 Accoun t into wh ich a customer can pay mon ey.or draw it ou t,
wi th ou t giving notice ,
4 Movement of money from one bank accoun t to anothe r.
5 Paymen t.
6 Differe nce between the tot als of money com ing into an d gomg out of
a bank account .
7 l.ist of am ounts paid and owed.
8 Document informing a custome r of money owed.
9 Bill of exchange that mu st be paid im mediately it is presented.
10 letter of cred it that requires the seller to supply shipping documents to the
bank to obtain payment.

35
2 Sta te ment of accou nt HDMEMRKERS
54-59 Riverside , Cardiff CF11JW
Telephone: +44 (0}29 20 49721
Fax: +44 (0)29 20 49937
statement
To: R. Hughes & Son Ltd, Zl Mead Road, Sw ~ n s e ~ , It/est Glamorqan , JS T lOR

Date Item Debit Credit Balance

.. .......................... .........................
I Ho, Account
Rendered 461. 00
5 Ho, lny . 771/2 781.00 1.242 .00
7 Hoy Cheque 300.00 942.00
12 H.y C/.
16 Ho,
IB Ho, Cheque
"'
l ny . 824/2 302 .00
285 .00

200 .00
657.00
959.00
759.00
23 Hoy 0/. JO, 100 .00 859.00
......................... ...................
Terms:
Cash discount n i f paid within 10 d~ ys

3 Req uest for more t ime Dear Mr Merton

to settle an account I am sorry that at present r am unable to settle your invo ice dated
9 May for my order No. 3716. The reason for this is that my
stock room was flooded after recent heayy rain, and much of the stock
damaged or destroyed.
Unfortunate ly, I am unable to pay any of my suppl f e r-s unti l I
receive compe ns at 1on from my i nsurers. They have promised me this
within the next four weeks. As soon as I receive payment, r wil l
sett le the i nvoi ce in full.
I hope that you will understand the situation .
Yours sincerely
jelUtMcrreAa(M.)

4 Crossword
III III
1II1I1I1BBDIIIII..
III II
IIDIIIIIlI.. IIIIIIIIIBIID
II
IlII1I1DII
a
1111111111
II II
1111111111111 IIIBIIIII
5 Request for paym ent 1 account 3 dear 5 offer 7 balance
2 fo r 4 on 6 with 8 within

'J
 6 Reply to requ est for payme nt

3 Hay 20-
Hs He l en St ua rt
Chi e f Accountant
UK Cyc l es ltd
Borough House
Borough Road
Cl e ve la nd
lS I 3BA
UK

Dea r !'Is St uart

Ac cou n t No. VS 3 01632

Tha nk. y ou f or your letters of 25 Harch and 28 April regardlng t he

delay tn se ttli ng our account wit h you.
Unfortunately, a r ece nt fi re at our Head Office has de stroyed a
great deal of our comput e r dat a, wi t h th e r e sul t th at all
c o r r e s po nde nc e 1oI1t h both supp l ier s and c us t.ceer s ho:. ueeu
di srup ted . I am afraid that we wi l l need t l~e t o retur n t o our
norlla 1 r out ine .
Would 1t til" pos sib le for y o u t o a ll ow u s I f u rther 30 (lS)' IO t o " e tt le ?
By t hat tt e e . our In suran ce compal1Y ..111 have r etee seo compen s at io n ,
and. we can pay t he outsta nd.ing amo unt 1n fu l l.

I would be .. os t grateful 1f you co ul d allow us this extra time .

You r s s in cerely,

Manag1ng D1rector

7 Formal and 1 (F) and a (1) 3 (F) a nd b (I) S (F) an d c (I)

informal English 2 (I) a nd d (F) 4 (F) and e (I)

8 Words a nd definitions a 3 (cwrent accoun t) f 2 (due date)

b 9 (sight draft) g 1 (protest)
c 6 (balance) h 5 (rem itta nce)
d 4 (bank transfe r) i 7 (statemen t ofaccount)
e 10 (documentary credit) j 8 (debit note)

Unit7
Complaints and adjustm ents

1 Formaland
info rma l English
2.lh s cv 6 d" 7" 8" f

2 Comp laint abo ut damage 1 com plain 4 ha ndled 7 wea r 10 insurers

2 invoice 5 rust y 8 consign me nt 11 carriage forwa rd
3 crates 6 to rn 9 inspect ing 12 refu nd

.4