At the appointed time Ivan arrived at Mr. Freiser's office by car. Mr. Freiser greeted Ivan with warm smiles and kind words.
Frank: Oh, Ivan I haven't seen you for ages. How are you getting on these days?
Ivan: Not bad. I hope you are doing well too.
Frank: I would say so. How are your classes, young man?
Ivan: I understand you are kidding but I like the sessions we
are having here. There are a few important things 1 have
learned here. And I've met some businessmen whose
business looks very promising for us.
Frank: Good for you. And would you like some tea or coffee
before we get down to business.
Ivan: Some coffee, please.
Frank: The secretary will bring coffee for us in a minute.
Ivan: I believe we could speak about our business now, if you
don't mind.
Frank: I agree with you here. We studied your enquiry for our security devices and we could offer you some very mod¬ern ones.
Ivan: Could I see them while I'm here? Then it will be much easier for me and the General Director of my company to make a decision about the range of devices to buy.
Frank: No problem. Our Production Director will take you to our production shop and you will see all the devices we are offering to our customers at present. We have sold quite a lot of each type and we have not got a single complaint. They have never failed our customers.
Ivan: It sounds very convincing. And will the Production Di¬rector be coming soon?
Frank: The Secretary will invite him after we have coffee.
Ivan: I see.
Frank: By the way, here is the latest organigram of our company. You may have a copy if you wish.
Ivan: Thank you. It will help me to speak with the Production Director.

On a certain day Ivan, one of the participants of the groiip decided to telephone the English businessman with whom he had been doing business for some time. Before lie left Moscow he had contacted the Enlishman and told him he would be in London soon. And they decided to meet in the London office of the Englishman. Thus he tele¬phoned the Englishman to make an appointment for the next day.
Ivan: My name is Smirnov. I'd like to speak to Mr. Frieser, please.
Voice: There is no one by name of Freiser. I'm afraid you have
the wrong number. What number were you calling?
Ivan: I was dialing 7—2992.
Voice: Oh, but this is 7—2993.
Ivan: I'm sorry to have bothered you.
Voice: That's quite all right.
Secretary: Mr. Freiser's office here.
Ivan: May I speak to Mr. Freiser, please?
Secretary: Who is that calling, please?
Ivan: My name is Smirnov. I came from Moscow a few days ago and 1 wanted to meet Mr. Freiser. We spoke about our meeting while I was still in Moscow.
Secretary: I'm sorry Mr. Freiser is busy now. He is in conference. How could he contact you later?
Ivan: I'm staying at the Sherlock Holmes Hotel. My room number is 346. I'll be in at about six in the evening.
Secretary: Very good. He will contact you then.
Mr. Freiser: Ivan, is that you? Good evening.
Smirnov: Good evening, Frank. I'm very glad to hear you.
Mr. Freiser: So am I. When shall we meet?
Smirnov: I have some free time tomorrow morning.
Mr. Freiser: Splendid. Let's make an appointment for ten. Smirnov: It suits me all right.
Mr. Freiser: Then our driver will pick you up at the hotel at a
quarter to ten. Our office is not far away.
Smirnov: I'll be happy to see you and discuss our enquiry then.
Mr. Freiser: Likewise. I'll be greatful if you could join me for lunch.
Smirnov: Thank you. I'll be glad to. See you tomorrow.

Greenwich is a very beautiful parkland on the outskirts of Lon¬don, on the bank of the River Thames. The Thames, a major waterway of England, flows from Cotswolds to the North Sea and is about 210 miles long. It flows via Oxford, Reading and London.
Greenwich is famous for Greenwich Mean Time, the Royal Ob¬servatory and the National Maritime Museum.
The National Maritime Museum tells the story of Britain and the sea. The star attraction of the Museum is the Neptune Hall, which explains the development of boats from prehistoric times to the pres¬ent day. In the Nelson Galleries you can see the uniform jacket, with a bullet hole in the left shoulder, which Nelson was wearing when he was fatally wounded at the Battle of Trafalgar in 1805.
The old Royal Observatory is part of the Maritime Museum and consists of a few historic buildings, high on the Hill above the Thames. Early telescopes and time-measuring instruments are dis¬played in Flamsteed House where John Flamsteed, the first Astrono¬mer Royal, lived. The large Gate Clock measures Greenwich Mean Time, the standard by which time is set all round the world. And you can stand astride the Greenwich Mereidian, marked by a brass strip crossing the Observatory courtyard.
On the eve of the visit to Greenwich Mr. Hill and the Group Leader had a talk:
David: Well, tomorrow we are to visit Greenwich, a very picturesque spot of London.
Andrew: Yes, I remember that. I have heard so much about it but I've never been there.
David: I'm sure you all will enjoy the visit. I hope the weather will be as good as it is today.
Andrew: I hope so. The weather has been wonderful these days.
David: I just wanted to ask you for advice. What way would you prefer to get to Greenwich?
Andrew: And what ways are there?
David: Well, we can get there by train, by boat or by DLR. It is not very far.
Andrew: And what way would you like?
David: By DLR. It's a few minutes' ride from the centre. Then we should cross the Thames. There is a special tunnel beneath the Thames to Greenwich. It is called the Greenwich Foot Tunnel. There are two elevators on both banks of the river.
Andrew: Let me ask the participants... I'll be back in a minute... Yes, David, they also prefer DLR. and the walk be¬neath the Thames. It must be very curious.

One day David Hill invited a few participants to a pub. The par¬ticipants were happy to satisfy their curiosity and they accepted the invitation willingly. In the evening they went to the nearest pub.
Pubs are "typically English". Most pubs are friendly and relaxed places where visitors can have some beer and, usually, a simple meal. These days one can also get wine in most pubs. Many also serve cof¬fee, but not tea. You go to the bar to order and pay for your drink. A typical lunch in a pub is a "ploughmans" — bread, cheese and pickle, and sometimes a little salad.
Pubs are not open all day. The owners themselves can decide when to open. Most open for 3 or 4 hours at lunchtime and again from about 6 p. m. to about 11 p. m. In busy areas, pubs may stay open from 11 a. m. to 11 p. m.
Here is the talk between David and Sergei:
Sergei: This looks nice.
David: I like it too. 1 sometimes come here with my friends.... Let me buy you a few drinks. What would you like to have?
Sergei: Thank you. Just a minute... Well, two halves of bitter and one half of lager, if you please.
David (to Two halves of bitter and two halves of lager, please.
Barman): And four packs of crisp.
Barman: Seven pounds ninety.
David: Here you are... Thank you... Let's go to that table over there..... Cheers!
Sergei: Cheers! Ah, very good beer, indeed.
David: I'm not a beer addict but I like it.... Would you like the game of darts? It's very popular in our pubs.
Sergei: Yes, but I don't know how to play. Can you show me?
David: Certainly, come on.... You take three darts...

London is wonderful for theatres, but the popular shows especially the big musicals are usually fully booked months in advance. Sometimes one may be lucky to get rickets on the day from the thea-tie or booking agency. It is usually much easier to buy tickets for matinees (afternoon performances).
One day one of the participants bought a weekly entertainment guide Time Out for information about theatres, cinemas, concerts and other entertainments. One of the ads attracted his attention. It said:
PRINCE EDWARD. Tel. 01- 4376877
Tim Rice and Andrew Lloyd Webber's
EVITA
THE WORLD'S GREATEST MUSICAL
Dir. by Hal Prince Evgs 8.0
Low price Mats. Thurs. and Sat. 3.0
Evg. perfs. end 10.15
Grp sales 01—3796061
He and his friend decided to go to the box office and try their luck.
Participant: Excuse me, what's on tonight?
Ticket officer: It's Evita, sir.
Participant: Have you got any tickets by any chance?
Ticket officer: You are lucky. There are still a few, at 20 and 15 pounds.
Participant: And where are the 20 pounds seats?
Ticket officer: In the upper circle. You may see it in the map on the wall, over there.
Participant: ... Then may we have two seats in the upper circle.
Ticket officer: Yes, certainly. Forty pounds, please.
Participant: Here you are.
Ticket officer: Thank you... Here are the tickets. Row K, seats 24 and 25
Participant: Excuse me, and when does the performance finish?
Ticket officer: It starts at 3.00 and finishes at 5.15.
Participant: Thank you very much.

In England most shops open from 9 a. m. to 5.30 p. m. on Mon¬day 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 book¬shop 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 as¬sistant: 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.

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 shop¬ping 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 air¬port. Then post it. In a month or so you will re¬ceive 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.

On a certain day after the lecture on the UK taxation system the Group was to visit the Tax Department of a lawyers' firm in the centre of London. Mr. Hill and the participants went there by tube which is the fastest means of transport when one wishes to move in the centre of the city. After they got into the building of the firm they went to the secretary's office.
Mr. Hill: Good afternoon.
Secretary: Good afternoon, sir.
Mr. Hill: My name is Hill and here is the Group of Russian busi¬nessmen. We have got an appointment with Mr. Brown for three.
Secretary: Mr. Brown is waiting for you in the conference room. Follow me, please.
In the conference room a few Englishmen were waiting for the Group. Mr. Brown, Head of the Department, welcomed the Group and introduced his colleagues. They were solicitors and legal assistants of different offices. Each of them spoke about his scope of business for some time. Thus the participants had some information on com¬mercial taxes, international taxes. Project Finance taxes and other taxation matters.
A lot of questions were asked and answered then. The discussions were very useful and informative. Before the participants left they were offered latest Tax Guides containing current tax rates and tax saving hints.

In the course course of the lecture on Accounting the lecturer distributed material with diagrams, tables and other information.

At one of the sessions the participants of the Group discussed the subject of Accounting and Inter national Accounting Standards.
Here is a part of fhe lecture:
What is accounting?
Accounting can be defined as the measuring and recording of all relevant financial data concerning a particular entity, that is business, government organisation, etc.
Financial reporting is the communicating of such information in appropriately summarised form. In the UK such summarised form is called "Accounts" In the USA it is called "Financial statements". These accounts or statements are communicated to interested par¬ties both within and outside the organisation.
Financial reporting provides information that is useful to present and potential investors, creditors and other users in making rational investment, credit and other economic decisions.
Accounting is often referred to as the "language of business". And, as a direct result of the work of accountants and auditors. A wide range of different users of financial reporting are able to an¬swer questions such as:
How much profit did the company make last year?
How much should I lend to the company?
Is this company more successful than its competitors?
How much can I withdraw from the company?
Was last year an improvement over the year before? etc.
Accountants are therefore those individuals specialised in the "art" of capturing the correct data, and preparing the most mean¬ingful financial reports from that data. They are "producers" of fi¬nancial information, which is then made available to "consumers" such as owners and lenders.
Accountants are assisted in their work by bookkeepers, who op¬erate some form of accounting system, usually computerised, to help capture, accumulate, categorise, summarise and report the many thousands of transactions that affect an economic entity every year.