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   PART THE SECOND
   Intending partner -- Good morning Blight, am I too early?
   Merchant  Not at all, my dear Bard, you are punctual like a king; how are you?
   I. P.   % Well enough, thank you, notwithstanding this nasty weather, which has been gracing our region for the last fortnight.
   M.  You are right, the coldest weather would be preferable to dampness; however we must take the world as it is ; take a seat and let us talk business  Are you still of the same mind as to our intended partnership ?
   I. P.  More than ever, to be sure.
   M.  Well then, to begin with, please take notice of my balance-sheet for the last working year (i), which, as proposed, I have had drawn up, for you to form a correct idea of my standing before entering a regular partnership agreement (2) ; you wouldn't buy a pig in a poke (3), would you?
   I. P.  Not in principle, of course, but the word of an old esteemed friend like you is worth any document.
   (1) Working year  L'anno di esercizio.
   (1) Partnership agreement  Contratto di società.
   (3) To buy a pig in a poke  Frase idiomatica corrispondente, nel senso, all'italiana « comprare un gatto in un sacco ».
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   M.  Business is business, my dear, and figures are more eloquent than words: See here (laying the sheet before him).
   My assets, up to the thirty first December last, amounted altogether to twelve thousand eight hundred pounds, being divided in: Stock in trade (1)  as ascertained by stock taking (2)  Cash in hand (3), Bills receivable, Sundry debtors ( 4 j and Business premises (5) ; the latter consisting ot this counting-house and of the annexed warehouse, both being my own property and valued at fifteen hundred pounds, their original cost price (6).
   On the counterpart, there were liabilities for a corresponding figure, represented by: Sundry creditors, Bills payable, Debts in current account with the Union Bank, my
   (1) Stock in trade è la Merce a magammo, cioè la quantità ed il valore della merce che un' negoziante ha a mano al momento della estensione del bilancio.
   (2) To take stock significa « Fare inventario ».
   (3) Cash in hand  Il fondo di cassa, cioè il danaro contante a mani al momento della estensione del bilancio.
   (4) Sundry debtors  Debitori diversi  L' aggettivo Sundry si usa anche sostantivamente nel'a forma plurale «Sundries» col significato di «.diverse cose». In contabilità equivale allori alla parola « diversi » usata in questo senso nelle registrazioni, come « Cassa a diversi ».
   (5) Business premises  1 locali del negozio.
   '6) Cost price  Il predio di costo