The Act of 1826; The Report of 1838; A Decimal Coinage; Troy Weight; Apothecaries' Weight and Fluid Measure; Avoirdupois Weight; Wine and Spirit Measure; Gaugers' Rule; Ale and Beer; Corn and Dry Measure; Hay and Straw; Cattle; Length Measure; Surveyors' Long Measure; Cloth Measure; Square Measure; Surveyors' Square Measure; Cross Multiplication; Duodecimals; Solid Measure; Timber; S. Petersburg Standard; Prices of Timber; Trade Standards and Prices; Mensuration; Formulae; Time; Angular Measure; Thermometers; Paper Measure.

SECTION IV.-THE METRIC SYSTEM.

ARTICLE 1. The Metric System; 2. Commercial Uses; 3. Table of Equivalents; 4. Conversion by Method of Approximation; 5. Conversion by Method of Multiples-Multiple Tables; 6. Equivalent Prices with Foreign Rates; 7. Equivalent Prices with Sterling Rates; 8. Equivalent Prices by the Tables; 9, 10. Equivalent Prices by Fixed Numbers.

SECTION V.-PROPORTION AND PERCENTAGES.

ARTICLE 1. Proportion; 2. Proportional Parts; 3. Mixtures; 4. Mixtures of all kinds; 5. Alcohol Strengths; 6. Alloys; 7. Percentages; 8. Partnership; 9. Freehold Property; 10. Taxes; 11. Duties; 12. Insurance; 13. Profit and Loss.

SECTION VI.-METHODS OF PREDICTION.

ARTICLE 1. Form axb; 2. Form a÷b; 3. Form axbxc; 4. Form ax ; 5. Form ; 6. Form. ; 7. Form

b

с

axb

с

α

bxc

ax b
cx ď

SECTION VII.-INTEREST, ANNUITIES, AND STOCKS.

ARTICLE 1. Interest; 2. Interest in Banks; 3. Simple InterestMental Methods; 4. Simple Interest General Methods; 5. Months, Method of Aliquotation; 6. Days, Method of Multiples; 7. Days, Third, Tenth, and Tenth Rule; 8. Days, Method of Prediction; 9. Common Methods; 10. Compound Interest; 11. Compound Interest and Method of Approximation; 12. Tables; 13. General Formula for Compound Interest; 14. Compound Amounts for a large number of years; 15. Annuities; 16. Discount for Time; 17. Cash Discounts, Commission, Brokerage; 18. Discount Questions; 19. Stocks and Shares; 20. The National Debt; 21. The Bank of England; 22. The Stock Exchange; 23. The Calculation of Stocks.

SECTION VIII.-ACCOUNTS AND BALANCES.

ARTICLE 1. Invoices and Bills; 2. Book-keeping; 3. Equation of Payments; 4. Averaging and Balancing of Accounts; 5. Payments on Account.

ARTICLES 1. Moneys and Bullion; 2. Weights and Measures; 3. Modern Coinages; 4. Exchanges; 5. Foreign Exchanges; 6. Bills of Exchange; 7. Bills of Lading; 8. Quotations in Newspapers; 9. Methods of Payment; 10. Exchange Operations; 11. Direct Remittances; 12. Direct Drafts; 13. Exchanges and Multiples; 14. Comparison of Direct Rates; 15. Indirect Exchanges; 16. Compound Arbitrations; 17. Banking and Exchanges; 18. Banking Operations; 19. Bullion Operations; 20. Assaying. English Assays (1) Gold Assays in Carats, (2) Gold Assays in Milliemes, (3) Silver Assays in Dwts., (4) Silver Assays in Milliemes; 21. Continental Assays; 22. Reduction of Reports-English to Decimal; Arbitrations of Bullion.

SECTION X.-ON 'CHANGE AT HOME AND ABROAD.

Great Britain; France; Germany; Austria; Russia; Spain; Portugal; Switzerland; Belgium; Holland; Italy; Greece; Denmark; Norway; Sweden; Turkey; Egypt; Canada; United States; India; Hong-Kong, Canton, Feechow, Amoy; China (Shanghai, etc.); Japan; South America, The Argentine Republic, Brazil, Chili; Venezuela, Columbia States, and Ecuador; Paraguay; Peru and Bolivia; Uruguay, The British Colonies, Gibraltar, Malta, The West Indies, British Guiana, Ceylon, Burmah, Penang, Singapore, Cape of Good Hope and Natal, Mauritius, Guinea (West Africa), Australia.

PRESS OPINIONS

Journal of Education.-" A carefully-written manual on a subject of growing im. portance for middle-class schools. Most of the generally approved methods of abbreviating calculations in business are lucidly expounded and others suggested. A book which deserves success."

.

Schoolmaster.-"So exhaustive are the contents that there seems little left for future writers to say on the subjects dealt with. As a work of reference and a guide to commercial arithmetic in its widest sense we know of nothing which is its equal. All who aspire to become proficient in the counting-house should get the book. However much they believe they know about commercial affairs, Mr. Jackson will undoubtedly be able to add no mean amount to their general knowledge. The work has our hearty recommendation."

Educational News.-"No book on arithmetic, applied to practical commercial transactions, at once so thoroughgoing, rational, compendious, full, informing, and withal so interesting, has hitherto come under our observation.'

"

Guardian.-"In this book it will be found, with respect to many subjects at least, that they have been dealt with from a really practical as well as a theoretical point of view. More particularly with respect to banking operations, foreign exchanges, share dealing, etc., is the teaching of right sort."

Athenæum.-"Will be found serviceable by the class of readers for whom it is intended, as it gives a considerable amount of valuable information (not to be found in the generality of text-books) on subjects relating to commerce, home and foreign.”

School Guardian."No book of greater practical us could be put into the hands of youths intended for a commercial career.'

School Board Chronicle.-"The book will prove invaluable not only to the advanced student preparing for a commercial or financial career, but to the young man who has already entered upon such a career.'

282

COMMERCIAL ARITHMETIC.

It also buys and sells other gold coins (Napoleons, Russian Imperials, United States Eagles, German Reichsmarks) at about these prices:

French coins 76/2 per oz. (buying) 76/7 per oz. (selling).

German 76/3
Russian 77/71/

76/7
77/11

76/31

The Bank delivers gold at its provincial branches at 9s. per mille (48. per mille for delivery and 6d. per cent. for advice of the money).

The Crown alone issues silver and copper coins-it authorises the Bank to select and send to the Mint deteriorated pieces.

Bar silver is usually quoted per oz. standard.
Coins are usually quoted per oz. weight.

Bills between London and the Continent are generally at 3 months' date.

Those from India or China on London at 4 or 6 months' date.

Bills drawn from London usually specify the timeif the time is not stated on any bill Usance is reckoned -this varies with the place:

France, Genoa, Malta, 30 days' date. Spain and Portugal, 2 months' date. Germany and Holland, 1 month's date. Italy, 3 months' date. New York, 60 days' sight. South America, 90 days' sight.

Continental bills are by no means so frequently at usance as formerly.

Occasionally bills are marked double or half-usance.

Globe 8vo. Price 3s. 6d.

INTRODUCTION TO
COMMERCIAL GERMAN

BY

F. COVERLEY SMITH, B.A.

ASSISTANT MASTER IN THE HIGH SCHOOL, NOTTINGHAM, FORMERLY SCHOLAR
OF MAGDALENE COLLEGE, CAMBRIDGE

London

MACMILLAN AND CO., LIMITED

NEW YORK: THE MACMILLAN COMPANY

CONTENTS.

The Alphabet; Double Consonants; Spelling; Pronunciation; Vowels; Modified Vowels; Diphthongs; Consonants.

LESSONS.-1-3. Parts of Speech; 4-7. Verbs; 8-15. Declension of Nouns; 16-18. Declension of Adjectives; 19-22. Auxiliary Verb; 23, 24. The Conditional; 25. Recapitulatory-Compound Tenses of a Verb (Faufen); 26, 27. The Auxiliary Verbs of Mood; 28. Comparison of Adjectives; 29. Impersonal Verbs; 30. Conjugation of Reflexive Verbs; 31, 32. Numerals (1) Cardinal Numbers, (2) Ordinal Numbers; 33-37. Pronouns; 38. Conjugation of the Simple Forms of a Strong Verb; 39-44. Strong Verbs; 45. Anomalous Verbs, Miscellaneous Exercises on Strong Verbs; 46. Compound Verbs; 47-50. Inseparable Verbs; 51-55. Separable Verbs; 56. Prefixes, Separable or Inseparable; 57, 58. Adverbs; 59-63. Prepositions; 64. Conjunctions; 65-71. Miscellaneous Exercises; 72. Miscellaneous Sentences; 73, 74. Directions for Writing a Business Letter; 75. Modes of Beginning a Letter; 76-79. Extracts from Letters.

Specimens of Letters; For Translation into German; Letters for Translation into German-Observations. APPENDIX I. Synoptic Table of Endings of German Declensions; II. Rules for the Gender of Substantives; III. Conjugation of Auxiliary Verb; IV. List of Principal Strong Verbs; V. Reported Speech. German-English Vocabulary; English-German Vocabulary.

Lyceum." One of the most useful and practical of the many German grammars which have been provided for the use of our schoolboys. It is a book which we can heartily commend."

LXXIV

COMMERCIAL GERMAN

123

Lesson LXXIV

DIRECTIONS FOR WRITING A BUSINESS LETTER

(FROM SCHIEBE-ODERMANN)

A. Der kaufmännische Brief besteht (consists) aus der Überschrift, aus dem Inhalte, aus dem Schlusse und der Unterschrift. Die Überschrift enthält die Angabe des Ortes und des Datums der Abfaffung (composing) des Briefes, so wie des Namens und des Wohnorts desjenigen, an den der Brief gerichtet ist. Dem Gebrauche gemäß werden der Ort des Schreibenden und die Adresse des Handelhauses, an welches der Brief gerichtet ist, mit englischer Schrift (characters) geschrieben.

Der Inhalt begreift (comprises) das, was zu schreiben ist. Sind mehrere Briefe zu beantworten (if there are.. ...), so geschieht dies Ihren Daten nach (this is done in order of date); man beschränkt sich jedoch (confining oneself, however) auf das, was wirklich einer Antwort oder Erwähnung (mention) bedarf. Hat man keinen Brief zu antworten, so muß man sich auf denjenigen berufen (refer), der dem zu schreibenden vorangegangen ist (which preceded the one to be written), und auf den wichtig. sten Teil seines Inhalts aufmerksam machen.

B. Der Schluß des Briefes enthält je nach den Umständen einige verbindliche Worte (words of compliment) an denjenigen, an welchen man ihn richtet: einen Wunsch, der auf Herstellung (the establishing) eines lebhaften Verkehrs gerichtet ist; die Bitte, Aufträge zu erteilen, oder über die Dienste des Schreibers bei jeder Gelegenheit zu verfügen; wohl (maybe) auch die Bitte, einen dem Schreiben beigelegten (enclosed) Brief an jemanden übergeben zu lassen oder zu befördern. Dann kommt das Schlußcompliment (complimentary conclusion). Dasselbe ist von Kaufleuten zu Kaufleuten in der Regel (as a rule) ganz einfach (simple), 3. B. Achtungsvoll ergeben-Achtungsvoll und ergebenst -Mit Achtung und Ergebenheit-Ich empfehle mich Ihnen ergebenst (mit Achtung und Ergebenheit)-Ich zeichne mit Achtung und Ergebenheit, u.s.w.