Money matters student
Níže je uveden pouze náhled materiálu. Kliknutím na tlačítko 'Stáhnout soubor' stáhnete kompletní formátovaný materiál ve formátu PDF.
Conversation B.Customer: Good, I think that´s everything. Now, how can I pay for such a large order?
Supplier: A direct transfer into our bank account is probably the best way.
Customer: OK. So I´ll need some details. What´s the account name?
Supplier: Connect Trading Limited.
Customer: OK, what´s the sort code?
Supplier: 44-08-36.
Customer: And the account number?
Supplier: 987 654 32
Customer: Thanks Could I have the name and address of your bank, too?
Supplier: Sure. It´s ABC Commercial Bank, Marstown Branch. That´s at 48, High Street, Marstown,
MT8 9PP.
Customer: Good. Thank you very much. I´ll organize that transfer straight away.
Supplier: Thank you. It´s been a pleasure doing business with you. We look forward to receiving
…
Taxes
raise/ coleect taxes
vybírat daně
according to
podle
income
příjem
cut taxes snížit daně
tax rate
daňová sazba
public services
veřejné služby
amount of money
suma/ množství peněz
property
majetek
inherit
zdědit
citizen
občan
value
hodnota
Tax is the money that people and businesses have to pay to the government. People pay tax
according to their income and businesses according to their profits. We say that the government
raises or collects taxes, increases or cuts taxes, or changes tax rates. The government needs the
money from taxes to pays for public services. Tax is also paid on goods and services.
There are different kinds of taxes. The two main kinds of them are direct and indirect taxes.
Direct taxes are collected directly from the person who pays it, for example income tax.
Indirect taxes are not paid directly to the government, but it is paid as an amount added to the price
of goods and services to businesses or businessmen.
6
Within these two main kinds of taxes there are the following taxes:
Income tax (daň z příjmu) is the amount of money that you pay according to how much you earn.
Corporation tax (daň ze zisku společnosti) is the amount of money that companies pay according to
their profit.
Withholding tax (srážková daň u zdroje) is the amount of money that that an employer takes out of
your income as tax and pays directly to the government.
Property tax (daň z nemovitosti) is the amount of money that citizens pay according to the value of
their property, e.g. flat, house, garden, land, …)
Inheritance tax (dědická daň) is the tax that you have to pay on the money or property that you
receive (inherit) from someone when he/she dies.
Gift tax is a tax that you pay on money or property that you receive from a person as a gift.
Road tax (silniční daň) is a tax that someone who uses a car or a truck for his business has to pay.
Sales tax (daň z obratu) is the part of the price that goes to the government as a tax when you buy
something.
Value added tax (VAT) (daň z přidané hodnoty – DPH) is a tax that is added to the price of goods or
services.
Exercises
1. Read the words. Complete the texts. Put the verbs into the past tense.
buy – cost - give away – inherit – invest – lose – save – sell – spend - wealthy