44431218-Ingles-Comercial-Basico-Formador
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IEFP - ISG
Ficha Técnica
Colecção Título Suporte Didáctico Coordenação e Revisão Pedagógica Coordenação e Revisão Técnica
MANUAIS PARA APOIO À FORMAÇÃO EM CIÊNCIAS EMPRESARIAIS
Inglês Comercial Básico Guia do Formador IEFP – Instituto do Emprego e Formação Profissional Departamento de Formação Profissional
ISG – Instituto Superior de Gestão
Autor
Anabela Horta/ISG
Capa
IEFP
Maquetagem
ISG
Montagem
ISG
Impressão e Acabamento
ISG
Propriedade Edição Tiragem
Instituto do Emprego e Formação Profissional, Av. José Malhoa, 11 1099-018 Lisboa
Portugal, Lisboa, Dezembro de 2004 100 exemplares
Copyright, 2004 Todos os direitos reservados ao IEFP Nenhuma parte deste título pode ser reproduzido ou transmitido, por qualquer forma ou processo sem o conhecimento prévio, por escrito, do IEFP
Inglês Comercial Básico
Guia do Formador
Índice Geral
1.
Objectivos Globais do Guia..................................................................................................... 3
2.
Pré−requisitos dos Formandos................................................................................................ 3
3.
Perfil Do Formador.................................................................................................................. 4
4.
Campo de Aplicação do Guia.................................................................................................. 4
5.
Plano De Desenvolvimento do Módulo/das Unidades Temáticas............................................ 5
6.
Orientações Metodológicas Recomendadas ........................................................................... 8
7.
Recursos Didácticos ............................................................................................................... 9
8.
Bibliografia Recomendada .................................................................................................... 10
I.
THE NUMBERS COUNT.........................................................................................11
1.
Resumo........................................................................................................................ 13
2.
Plano das Sessões....................................................................................................... 14
3.
Actividades / Avaliação................................................................................................. 17
4.
Transparências............................................................................................................. 32
5.
Textos Complementares para o Formador ................................................................... 69
II.
ACCOUNTING SYSTEMS .....................................................................................79
1.
Resumo........................................................................................................................ 81
2.
Plano das Sessões....................................................................................................... 82
3.
Actividades / Avaliação................................................................................................. 85
4.
Transparências........................................................................................................... 104
5.
Textos Complementares para o Formador ................................................................. 134
III. THE MANAGEMENT PROCESS AND ACCOUNTING ........................................145 1.
Resumo...................................................................................................................... 147
2.
Plano das Sessões..................................................................................................... 148
3.
Actividades / Avaliação............................................................................................... 150
4.
Transparências........................................................................................................... 159
5.
Textos Complementares para o Formador.................................................................. 182
IV. THE ACCOUNTANT’S ROLE IN A BUSINNESS ORGANISATION ....................... 193 1.
Resumo ...................................................................................................................... 195
2.
Plano das Sessões ..................................................................................................... 196
3.
Actividades / Avaliação ............................................................................................... 198
4.
Transparências........................................................................................................... 210
5.
Textos Complementares para o Formador.................................................................. 225
V. THE ACCOUNTS DEPARTMENT ......................................................................... 227 1.
Resumo ...................................................................................................................... 229
2.
Plano das Sessões ..................................................................................................... 230
3.
Actividades / Avaliação ............................................................................................... 231
4.
Transparências........................................................................................................... 242
5.
Textos Complementares para o Formador.................................................................. 257
VI. BUSINESS CORRESPONDENCE ......................................................................... 263 1.
Resumo ...................................................................................................................... 265
2.
Plano das Sessões ..................................................................................................... 266
3.
Actividades / Avaliação ............................................................................................... 268
4.
Transparências........................................................................................................... 277
5.
Textos Complementares para o Formador.................................................................. 295
FICHAS DE AVALIAÇÃO GLOBAL .......................................................................... 311
BIBLIOGRAFIA CONSULTADA................................................................................. 325
APRESENTACAO GLOBAL DO MÓDULO
IEFP
1. OBJECTIVOS GLOBAIS DO GUIA
O Guia do Formador de Inglês Comercial I foi desenvolvido a partir do guia de formando e tem como principais objectivos: • Preparar previamente os formadores para o perfil tipo de formandos que irão encontrar em sala, de forma a adequarem as matérias leccionadas às expectativas e grau de conhecimento detido pelos formandos; • Apresentar um conjunto de indicações metodológicas e recursos, com o propósito de desenvolver o interesse e motivar os formandos para a aprendizagem das matérias leccionadas; • Especificar conhecimentos e capacidades que devem ser detidas pelo formador, de forma atingir os objectivos das unidades temáticas que compõem o módulo de Inglês I;
2. PRÉ−REQUISITOS DOS FORMANDOS
Este manual será utilizado maioritariamente nas seguintes saídas profissionais: Técnico administrativo, Comercial ou assistente do departamento comercial; para estas características de formandos, os requisitos necessários são: Idade >= 17 anos; Habilitação escolar: 9º ano de escolaridade ou equivalente; Candidatos ao primeiro emprego ou desempregados. O curso de Inglês Comercial I tem como objectivo atingir os seguintes pontos: • Desenvolver, enriquecer e consolidar os conhecimentos dos formandos em Inglês. • Introduzir os formandos a um conhecimento lexical elementar e também especializado. • Abordar temáticas ligadas ao mundo da gestão e da administração de empresas.
APRESENTACAO GLOBAL DO MÓDULO
IEFP
3. PERFIL DO FORMADOR
Competência Técnica
Aquisição da Competência
• Conhecimentos da Língua Inglesa utilizada no Licenciatura de Língua Inglesa. âmbito da gestão ou da administração de empresas. • Ser fluente em Inglês a fim de poder utilizar a língua inglesa como meio principal de comunicação dentro e fora da sala de formação.
4. CAMPO DE APLICAÇÃO DO GUIA
Este guia destina-se a orientar a formação profissional específica na área do Inglês Comercial I.
Modalidades de Formação
Qualificação Inicial e Profissional
Área Profissional
Serviços Comerciais, Administrativos e Financeiros
Família Profissional
Serviços Administrativos, Contabilísticos e Financeiros
Curso de Formação
Inglês Comercial I
Saída Profissional
Técnico administrativo, Comercial ou assistente do departamento comercial
APRESENTACAO GLOBAL DO MÓDULO
IEFP
5. PLANO DE DESENVOLVIMENTO DO MÓDULO/DAS UNIDADES TEMÁTICAS
Unidades Temáticas
Objectivos
Duração (Horas)
Chapter I:
Consolidar as bases gramaticais e lexicais.
• Gramática : 5
The Numbers Count
Aplicar as estruturas gramaticais e os termos de vocabulário adquiridos neste capítulo, tanto em expressão oral como escrita.
• Vocabulário: 5 • Textos: 5
Descobrir o que é a contabilidade, a sua origem, e métodos mais utilizados e princípios. Reconhecer as características dos principais utilizadores de dados contabilísticos e as suas necessidades. Identificar as principais diferenças existindo entre contabilidade financeira e contabilidade de gestão. Reconhecer a necessidade e o significado dos dados contabilísticos Chapter II:
Identificar as principais formas verbais.
• Gramática: 4
Accounting Systems
Reconhecer e aplicar as características do Presente e do Futuro.
• Vocabulário: 4
Utilizar os principais pronomes interrogativos e relativos. Distinguir e aplicar as preposições e advérbios de lugar. Ser capaz de distinguir lugares e indicar direcções. Descrever pessoas, sensações, sentimentos, emoções. Identificar e utilizar os termos mais utilizados em transacções comerciais internacionais. Reconhecer os termos de contabilidade mais comuns. Explicar a necessidade de utilizar sistemas de contabilidade. Conseguir efectuar uma transação comercial internacional.
• Textos: 7
APRESENTACAO GLOBAL DO MÓDULO
IEFP
Chapter III:
Aplicar os tempos do Passado.
The Management Conhecer os verbos irregulares mais usados. Process and Accounting Reconhecer e utilizar alguns dos “Phrasal Verbs” mais comuns.
• Gramática: 6 • Vocabulário: 2 • Textos: 7
Reconhecer e utilizar verbos e termos técnicos ligados à administração de empresas. Explicar a importância do planeamento e controlo numa empresa. Identificar os diversos factores que devem constar num orçamento. Ser capaz de delinear os grandes traços de um relatório de actividades de uma empresa. Acompanhar todo o processo de um cliente desde a encomenda até ao pagamento. Chapter IV:
Utilizar os tempos do condicional.
The Accountant’s Role in Reconhecer as peculiaridades de alguns verbos a Business Organisation da língua Inglesa. Aplicar a regra da correspondência dos tempos verbais.
• Gramática: 7 • Vocabulário: 4 • Textos: 4
Reconhecer e utilizar termos legais. Definir o papel de um contabilista. Argumentar sobre a necessidade de obedecer a regras éticas no mundo dos técnicos de contas.
Chapter V:
Identificar e utilizar os graus dos adjectivos.
• Gramática: 6
The Accounts Department
Formar adjectivos e substantivos a partir de prefixos e sufixos.
• Vocabulário: 3
Reconhecer e utilizar o caso possessivo. Identificar e aplicar termos técnicos de contabilidade. Registar dados contabilísticos. Efectuar uma folha de balanço.
• Textos: 6
APRESENTACAO GLOBAL DO MÓDULO
Chapter VI: Business Correspondence
IEFP
Identificar e utilizar a Voz Passiva e o Discurso Indirecto. Avaliar os conhecimentos sintácticos adquiridos ao longo do módulo.
• Gramática: 6 • Vocabulário: 2 • Textos: 7
Identificar e utilizar termos de ligação na expressão escrita. Aplicar termos e expressões próprios à correspondência comercial. Escrever várias cartas comerciais.
TOTAL: 90 HORAS
IEFP
APRESENTACAO GLOBAL DO MÓDULO
6. ORIENTAÇÕES METODOLÓGICAS RECOMENDADAS
Iniciar sempre uma unidade temática com sessões de gramática acompanhadas da resolução de exercícios de aplicação das estruturas sintácticas aprendidas. Estas serão seguidas de sessões centradas sobre a aprendizagem de termos de vocabulário elementar e técnico. Os textos destacam alguns dos aspectos principais da temática abordada na unidade e são acompanhados da resolução de exercícios práticos exemplificativos. A leitura de revistas de grande informação ou revistas especializadas em gestão é aconselhada.
APRESENTACAO GLOBAL DO MÓDULO
IEFP
7. RECURSOS DIDÁCTICOS
•
Um retroprojector com uma lâmpada sobressalente.
•
Dicionários Inglês-Português / Português-Inglês ou unilíngue em Inglês.
•
Revistas: Time ou Newsweek; Business Week; Fortune; Harvard Business Review, The Economist.
•
Jornal: Financial Times; Wall Street.
IEFP
APRESENTACAO GLOBAL DO MÓDULO
8. BIBLIOGRAFIA RECOMENDADA
SANDLER, P.L. e C.L.Stott (1987), Manage with English, Oxford Univ Press. Londres TULIS, G. e M. Lannon (1997), Insights into Business, Nelson English Teaching, Londres BRIEGER, N. e J. Comfort (1998), Finance, Prentice-Hall International, Londres BRIEGER, N. e G. Sweeney (2000), The Language of Business English, Longman, Londres HEDGES, R. (2002), Running your own Business, Law Pack, Londres
I. THE NUMBERS COUNT
ACCOUNTING ENGLISH I
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1. RESUMO
1. O conhecimento das regras de aplicação dos artigos definido e indefinido, dos pronomes pessoais sujeito e objecto, dos adjectivos possessivos, da posição dos adjectivos, dos demonstrativos e a introdução à utilização dos auxiliares “to Be” e “to Have” constituem a primeira parte deste capítulo. São as bases gramaticais indispensáveis a uma aprendizagem sólida da língua Inglesa. 2. Conhecer o alfabeto em Inglês evita muitos erros de leitura e pronunciação; é então a partir do seu estudo que se inicia esta segunda parte do Primeiro capítulo dedicada ao vocabulário elementar. Seguem-se os números cardinais e ordinais, as profissões com definições em Inglês, e os objectos e tarefas familiares do dia-a-dia de uma secretária. Contudo, os escritórios não são apenas locais de trabalho, mas sim também evidências de uma evolução económica, cultural e social, como o texto “Old and New Offices” o demonstra. 3. A contabilidade envolve várias componentes e tarefas. Esta terceira parte do Primeiro capítulo é dedicada à sua introdução, e à sua evolução histórica. 4. Os dados que a contabilidade pode fornecer são infinitos e por conseqüência complexos. Daí a necessidade de seleccionar a informação que é fornecida pelos serviços de contabilidade segundo os diferentes utilizadores desses dados. 5. Os números em si podem não ter nenhum significado, daí a necessidade de os contextualizar. 6. Esta parte termina com a identificação de algumas das tarefas mais comuns e mais importantes do dia-a-dia de uma secretária ou recepcionista.
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2. PLANO DAS SESSÕES
Conteúdo
Metodologia
Meios Didácticos
Duração (horas)
Acetatos
1:30
Acetatos
00:30
Acetatos
01:30
Acetatos
1:00
Acetatos
1:00
Acetatos
00:50
I- Grammar 1. Definite and Indefinite Articles
Mencionar as regras de utilização dos artigos, focando as suas excepções e omissões.
2. Personal Pronouns
Relembrar a utilização dos Pronomes Pessoais.
Dar exemplos e efectuar os exercícios.
Efectuar os exercícios.
3. The Adjectives Relembrar a posição dos adjectivos. Mencionar que os adjectivos possessivos em Inglês focam a pessoa que possui ou que se relaciona com objecto e não, como em Português o objecto de posse. Efectuar os exercícios. 4. To Be &To Have
Relembrar as conjugações de “to Be” e de “to Have”, tanto no Presente como no Simple Past. Mencionar as utilizações idiomáticas destes auxiliares, exemplificando. Efectuar os exercícios de aplicação.
5. There + Be
Relembrar que “there + be” corresponde ao Verbo “haver” em português. Indicar que: There + is / was + complemento no Singular There are / were + complemento no Plural Efectuar o exercício de aplicação.
6. Demonstratives
Relembrar que são os únicos adjectivos que têm um plural e que são utilizados para situar a distância relativa em que se encontram os objectos em relação ao narrador. Efectuar os exercícios.
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II- Vocabulary 7. The Alphabet
Ler o alfabeto e sublinhar as suas peculiaridades.
Acetatos
00:30
Acetatos
00:30
Ler as definições propostas pelo Dicionário Collins Concise English.
Acetatos
00:30
Efectuar a expressão escrita proposta.
Acetatos
01:00
Acetatos
00:40
Acetatos
00:30
Soletrar as palavras propostas.
8. The Numbers
Relembrar os cardinais e ordinais Efectuar o exercício.
9. The Jobs
Corrigir e explicar os erros cometidos no quadro. 10. Office Furniture and Identificar os objectos e mobiliário mais comuns que Stationery se encontram num escritório. 11. Old and New Offices
Ler o texto e sublinhar as suas ideias principais. Efectuar a expressão escrita proposta. Corrigir e explicar os erros cometidos no quadro.
12. Secretarial Vocabulary
Ler os termos de vocabulário propostos e a sua tradução.
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III-Texts 13. Accounting Efectuar as perguntas em destaque nas Fundamentals transparências e ouvir as propostas dos formandos. De seguida revelar as respostas possíveis.
Acetatos
3:00
Destacar os principais utilizadores de dados Contabilísticos. Identificar as características das diversas Contabilidades. Mencionar os Princípios da Contabilidade. 14. What do Numbers Mean?
Identificar as utilizações e significados possíveis dos dados numéricos, de uma forma geral e de seguida focar o seu impacto na gestão das empresas através dos dados fornecidos pelos serviços de contabilidade.
Acetatos
01:30
15. Secretarial Tasks
Identificar as várias tarefas de uma secretária ou recepcionista através das propostas efectuadas pelos formandos.
Acetatos
00:30
Mencionar algumas das expressões orais mais comuns numa conversa telefónica entre uma secretária ou recepcionista e o interlocutor. Total: 15 horas
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3. ACTIVIDADES / AVALIAÇÃO
Exercises (Manual do Formando− −pág. 10) 1. Write the right indefinite article of the following nouns in the corresponding column: (20 Marks) (1) apple tree
(2) windy day
(3) holy day
(4) accountant
(5) executive
(6) appointment
(7) email
(8) offshore account
(9) availability
(10) exhibition
(11) job application
(12) hotel
(13) delay
(14) deadline
(15) requirement
(16) loss
(17) advertiser
(18) planning
(19) manager
(20) organisation
A
AN
(2) a
(1)an
(3) a
(4) an
(11) a
(5) an
(12) a
(6) an
(13) a
(7) an
(14) a
(8) an
(15) a
(9) an
(16) a
(10) an
(18) a
(17) an
(19) a
(20) an
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Multiple Choice Questions: 2. Put a circle around the letter corresponding to the right answer:
(20 Marks) 1) ……. Winter is always cold in Wales. a)
0
b)
the
c)
a
d)
an
2) ……. Next summer John is going camping in ……. United Kingdom. a) 0 …. 0 b) 0 …. the c) the …. the d) the …. 0 3) ……. following day Sarah was back ……. home. a) 0 … 0 b) 0 … the c) the … the d) the … 0 4) ……. next few days will be decisive for the future of …….Government. a) 0 … 0 b) 0 … the c) the … the d) the … 0 5) By ……. next winter, the building will be opened as ……. symbol of peaceful cooperation. a) 0 … a b) the … the c) the … a d) 0 … 0
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6) ……. Queen Victoria was called to ……. throne when she was eighteen years old. a) 0 … 0 b) 0 … the c) the … the d) the … 0 7.
7) She doesn’t like ……. alcoholic drinks, except for ……. French Champagne. a) 0 … 0 b) 0 … the c) the … the d) the … 0 8) I only drink ……. red wine produced in this region. a)
0
b)
the
c)
a
d)
an
9) The heads of Department are discussing ……. advantages and ……. disadvantages of the measure. a)
the … the
b)
0…0
c)
0 … the
d)
the … 0
10) We danced ……. a)
all the night long
b)
the all night long
c)
all night long
d)
the all night
11) …….man is now able to live for several months in …….space. a)
0…0
b)
0 … the
c)
the … the
d)
the … 0
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12) ……. honest accounting agent is ……. essential member in an organisation. a)
a… a
b)
a ... an
c)
an ... a
d)
an ... an
13) Mrs Thatcher had been ……. MP before becoming Prime Minister. a)
a
b)
0
c)
an
d)
an
14) John Smith has just been appointed ……. Chairman of the Board of …….. Directors. a) a … 0 b)
0 ... 0
c)
the ...0
d)
the ... the
15) Shall we go for ……. walk after ……. dinner? a) the … the b) 0 … 0 c) a … 0 d) a … the 16) The children were watching ……. television while their mother was …….. phone. a) the … on b) 0 … on c) the … on the d) 0 … on the 17) I mean nothing of ……. kind. a) the b) a c) 0 d) such 18) ……. drivers should have ……. higher sense of responsibility.
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a)
most of the … a
b)
most …. a
c)
most of the … 0
d)
the most of the … the
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I. THE NUMBERS COUNT
19) John Fitzgerald Kennedy did what he thought was ……. a)
best
b)
the best
c)
the best one
d)
either b) or c)
20) There are many …. without …. sense of humour. a)
intelligent men … 0
b)
an intelligent men … a
c)
an intelligent man … 0
d)
an intelligent man … a
3. Fill in the blanks of the following sentences with the correct article but if you consider that no
article is needed then write: ( 0 ). (10 Marks) 1).
(0) Chinese cooking and (0) French cooking are said to be (the) best in (the) world.
2).
Do you appreciate (the) humour of this story?
3).
He is very fond of …(0).. birds.
4).
What (a) lovely little girl she is!
5).
She was (a) close friend of President Roosevelt.
6).
(0) television and (0) radio are essential sources of information.
7).
Janice wants to be (a) pilot. 8).(0) global warming is increasing the level of (the) oceans and destroying most of (the) earth’s natural beauties.
9).
(0) Summer is my favourite moment of (the) year.
10).Sometimes business organisations need to be restructured from (the). top to (the) bottom.
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Exercises (Manual do Formando− −pág. 19) 1. Fill in the blanks with IT whenever it is needed. (10 Marks)
1.
We all found (0) very boring to attend such a lecture.
2.
As it often happens in winter, this town was once again flooded.
3.
They took it for granted that they were getting a raise.
4.
Edward worked more than it was required.
5.
I found it interesting to be part of such an event.
6.
You’ve heard it said, but you can’t be sure of …..
7.
The Japanese are tough business men, as it is well known.
8.
The interview was more delicate than it had been expected.
9.
It. was worth (0) to have watched such a great film.
10.
The Americans love to bet on anything. Everybody knows it.
2. Fill in the blanks with the correct personal pronoun. It can be either Subject or Object.
(10 Marks) 1.
Don’t be afraid, Jane, but I think that man has been following us since we got off the bus.
2.
Why is our boss shouting at everyone today. What’s the matter with him.
3.
Michael and Thomas work well together they make a good team.
4.
Carol is getting married, next month. What can we offer her?
5.
Where are my glasses? I can’t find them.
6.
Both Sue and I are invited to a party, but neither of us wants to go.
7.
Hurry up, David! You are going to miss your bus as it will not waste time waiting for you.
8.
This is not Jim’s bag. It doesn’t belong to him.
9.
Oh, look at me! I’m all dirty now!
10.
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One of Marilyn Monroe’s best films is “Some Like it Hot!”.
Guia do Formador
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I. THE NUMBERS COUNT
Exercises (Manual do Formando− −pág. 23) 1. Complete the following sentences with the right possessive adjective or personal pronoun: (10 Marks) Tim woke up and rubbed (1) his eyes softly. He could see the whole city and (2) its cathedral from (3) his bedroom. Tim invited Miss Moore as he wanted to show (4) her how beautiful the city of Canterbury can be, at dawn. They were going to have breakfast in (5) their favourite little pub. It was in that place that they had met for the first time. Any one who saw (6) them that morning understood they were deeply in love with each other. Miss Moore works for Tim, occasionally. She is (7) his lawyer and he is very proud of (8) her skills in defending all (9) his cases. She would say that she is just doing (10) her job. 2. Put a circle around the correct answer:(10 Marks) 1. Half an adult’s working life is spent carrying out …. occupation. a) their b) its c) his d) one’s 2. I’ve got her phone number, but I don’t think I’ve got … a) Yours b) your c) your one d) you 3. Is there any evidence that the weapon was … a) to him b) of his own c) his d) one’s own 4. I don’t have a camera, but Jane is willing to lend me … a) that of hers b) her one c) hers d) one’s own 5. If you don’t have yours, take … a) someone else’s b) someone else c) from someone else d) to someone else
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Exercises (Manual do Formando− −pág. 32)
1. Put the following sentences at the Interrogative form:
(10 Marks) 1) They are waiting for me at the office. (Are they waiting for me at the office?) 2) The receptionist has got a new car. ( Has the receptionist got a new car?) 3) She had an old computer, last year. (Did she have an old computer, last year?) 4) You have a brand new desk. (Do you have a brand new desk?) 5) We have a bath every day. (Do we have a bath every day?) 6) James is a hard worker. (Is James a hard worker?) 7) You are cold. (Are you cold?) 8) Jane is having her tea-break now. (Is Jane having her tea-break now?) 9) Their boss is almost 50. (Is their boss almost 50?) 10) Sean has lunch at 1 p.m. (Does Sean have lunch at 1 p.m.?)
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2. Translate into English:
(10 Marks) 1) Quantos livros ainda estão em cima da secretária? (How many books are still on the desk?) 2) Que idade tinhas quando começaste a trabalhar? (How old were you when you started working?) 3) Qual é o comprimento daquela prateleira? (How long is that shelf?) 4) Quanto custa esta caneta? (How much is this pen?) 5) Tenho medo de aranhas. (I am afraid of spiders.) 6) Tens fome? (Are you hungry?) 7) Thomas tem muita sorte porque vai de férias amanhã. (Thomas is very lucky because he will be going on holidays tomorrow.) 8) Farias melhor em correr se queres apanhar o combóio das 8:00. (You had better run if you want to catch the 8 o’clock train.) 9) Ela tem tanto sono que os olhos estão quase a fechar-se. (She is so sleepy that her eyes are almost closing.) 10) Vou dar uma grande festa em honra de meus pais Sábado que vem. (Next Saturday, I am going to have a big party in honour of my parents.)
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Exercises (Manual do Formando− −pág. 36)
Fill in the blanks with the correct form of “There + to be”: (10 Marks)
1) There is no more tea left. 2) There are too many cars in the cities. 3) Listen! The weather forecast is announcing that there will be plenty of snow on the mountains tomorrow. 4) Is there any icecream in the freezer? 5) There have been many artistic trends since 1850 until nowadays. 6) There are not many pandas left in the wild mountains of China. 7) There is somebody on the phone for you. 8) The doctor said that there is nothing wrong with the children. 9) There is no point in doing that! 10) There are two policemen at the door.
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Exercises (Manual do Formando− −pág. 40) Fill in the blanks with the Demonstratives: This, That, These, Those: (10 Marks)
1)
I like this film. I am glad we are going to see it.
2)
Are you coming with me this evening?
3)
I prefer working on this computer program than on that one.
4)
Could you give me that file over there?
5)
This is a serious problem, isn’t it? We have to solve it at once.
6)
Hello! These are Janice and Jonathan. They are very good friends of mine.
7)
That was not a nice thing to do. Look! He is sad, now.
8)
You’ve been much too busy, these days. We haven’t had time to have lunch together.
9)
Look at those people who are coming towards us. Do you know them?
10)
When I was a student I used to travel a lot. Those were the good old days!
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Exercises (Manual do Formando− −pág. 43) Write the following numbers in full. Each correct answer: 0.5 //
(Total mark: 20)
1… … One … … … … … … …
2… … Two … … … … … … …
3… … Three … … … … … …
4… … Four … … … … … …
5… … Five … … … … … … …
8… … Eight … … … … … …
9… … Nine … … … … … …
11… … Eleven … … … … …
12… … Twelve … … … … …
13… … Thirteen … … … … …
14… … Fourteen … … … …
15… … Fifteen … … … … …
17… … Seventeen … … … …
20…… Twenty … … … … …
23… … Twenty three … … …
28… … Twenty eight … … …
30… … Thirty … … … … … …
32… … Tirthy two … … … …
33… … Thirty three … … …
46… … Fouty six … … … …
55… … Fifty five … … … … …
61… … Sixty one … … … …
73… … Seventy three … … …
88… … Eighty eight … … …
90… … Ninety … … … … … … … …… … …
100… … … One hundred … … … … … …… …
110 …One hundred and ten ……………………………………………………………………………… 346…… Three hundred and fourty six …………………………………………………………………… 532 …… Five hundred and thirty two ………………………………………………………………… 8992… … Eight thousand nine hundred and ninety two … … … … … … … …… … … …… … 100000… … One hundred thousand … … …
418… … Four hundred and eighteen … … …
1st … … First … … … … … … … …… … … … 2nd … … Second … … … … … … … …… … … … 3rd… … Third … … … … … … …… … … … 5th … … Fifth … … … … … … … …… … … … 6th … … Fifth … … … … … … … …… … … … 8th … … Eigth … … … … … … … …… … … … 11th … …Eleventh … … … … … … …… … … … 12th … …Twelveth … … … … … … … …… … … …
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Exercises (Manual do Formando− −pág. 50) (20 Marks) 1. Mention your current profession and describe what are your main professional tasks. 2. Is it what you always wanted to do? If it isn’t, tell the group what you would like to be and what do you think are that job’s main particularities. Write your text here:
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Exercises (Manual do Formando− −pág. 54) Written expression: (20 Marks) 1. How could you describe the offices and working surroundings of the future? 2. How would you imagine life in a futuristic city? Try to write two articles on these two topics.
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Exercises (Manual do Formando− −pág. 72) 1.
Write an essay on the part played by a secretary in a business organisation. Show the positive and negative aspects of her job. Do not forget to mention some of her responsibilities and daily tasks.
2.
Write a conversation that a secretary and a client are having on the telephone. Imagine that they already know each other well and she has to put him through to her boss, or try to schedule a meeting for him.
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4. TRANSPARÊNCIAS
I.
GRAMMAR
1. The Definite and Indefinite Articles
Use of the ARTICLES
With:
A / An
(o ; a ; os ; as )
(um ; uma)
1. Countable words at the Singular (book, pen, bag, any other object…)
When the noun is A / An are only used determined by the with a singular noun. context, or if the noun is a) It is used when being mentioned again. the noun is not Ex: The book on the table determined. It can over there is mine. be any one. Ex: Did you find a book on a table, yesterday? b) It is used in a phrase which describes something. Ex: She was wearing a black hat and a grey coat. c) To classify or define something. Ex: The song is a lullaby. d) To mention someone’s job. Ex: He is an accountant.
2. Countable words at the Plural
When the noun is defined, or when its meaning is delimited by the context. Ex: The old books I offered you are rare.
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No Article
When used as a generality and before an adjective + noun (expressing a generality). Ex: Old books are one of my passions. Ex: French bread Greek civilisation Modern languages Rock music Chamber music
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3. Uncountable words at the Singular, as they always are. (luggage, advice, furniture, love, any raw material)
When used as a generality. Ex: Love is …
When determined by the context: Ex: The love feel for you is limitless I.
4. Countable words at the Singular and uncountable words may be determined by:
i. a clause or phrase that determines its meaning
ii. with “of”
iii. by the context
a) Ex: The man I told you about is now my boss. b) Ex: The yellows of Van Gogh’s paintings. c) Ex: Tell me the truth.
d) Ex: The Black Death
a) Ex: Their boss, a self-made man, is the owner of the factory. b) “of” + indefinite article: It links two nouns when the first qualifies the second. Ex: Jim is a fool of a boy.
iv. by an adjective e) Ex:The Black Plague that determines its meaning and turns it into a name
c) The indefinite article is used after a preposition (with, without, in, as,…) Ex: I am all wet because this morning I left home without an umbrella. d) It is used after “such” and “what” to express an emotion or an opinion. Ex: - You have such a beautiful house! Ex: What a shame!
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5. Nouns implying a) (The elements (the wind, the rain…) that someone or something is b) The planets (the unique earth), but in science fiction novels we may find them without the definite article. c) The titles (the Queen, the President) but they can also be followed by “of” (the Queen of England) d) Something or someone outstanding the rest by its excellence (He is the doctor in town)
6. Inventions
EXCEPTIONS: • Parliament (= The Houses of Parliament)
e) The institutions (The Police, the Church, the Press)
• Justice
Ex: the radio, the telephone, the Internet
EXCEPTION: • Television
7. Precise literary Ex: the sonnet, the novel, genres the essay
When the literary genre is vague, it is considered as a generality and is not preceded by the definite article. Ex: prose and verse, poetry…
8. Categories, Ex: the mammals, the fauna and flora dog, the pine tree
In common speech, the plural without the article is often used. Ex: Dogs are good companions. EXCEPTION: Man and woman are never preceded by the definite article when they are used as a category. Ex: Man is a wolf to Man We also omit the article when they are preceded by an adjective, but they still must be considered as a generality. Ex: Modern man CAREFUL: The American woman
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9. Names
EXCEPTIONS: a) “Emperor” is always preceded by the definite article. Ex:The Emperor Alexander b) The + adjective + name Ex: The eccentric Dali
a) Before a title followed by a name: Ex: Queen Elizabeth, President Kennedy b) Familiar adjective + name. The article may be omitted or used to describe the behaviour of the average country man.
c) The name of a people
Ex: Americans are constantly changing jobs.
Ex: The English (=English people)
c)
d) Nationalities The + plural : to mention the whole nation or its representatives Ex: The Italians are a very welcoming people. e)
Countries which are a union of states or islands are considered plural names, and are preceded by the definite article. Ex: The United Kingdom, The United States of America, the Azores f)
The names of rivers.
Ex: The Thames (o Tamisa)
g) Mountains Ex: The Himalayas, the Alps.
h) The seas and oceans: Ex: The Mediterranean Sea, The Atlantic Ocean, the Channel
Geographic names; countries, continents, provinces at the Singular are never preceded by the article. Ex: France, Italy, Japan,Portugal. EXCEPTIONS : The Congo, the Crimea, the Lebanon, the Netherlands, the Sahara, the Sudan, the Transvaal, the Tyrol, the Ukraine. The Ruhr, the Saar. d) Mountain tops: Ex: Mount Everest, Kilimandjaro EXCEPTION: The Matterhorn (o Monte Cervin) The names of lakes, bays, capes, islands are not preceded by the definite article. Ex: Cape Cod, Lake Leman. EXCEPTION : When they include “of”. The Lake of Geneva, The Isle of Wight, The Cape of Good Hope. e) Street names and monuments. Ex: Oxford Street, Westminster Abbaye.
EXCEPTIONS: The Champs Elysées, the Eiffel Tower.
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10. Particular cases
f)
a) Abstract nouns Ex: the mind, the soul, the heart, the body, the brain b) Expressions with time: • All the week (= all week) • All the year round • In the past • In the future
Nature, Heaven, Hell.
1. With a unity, a measure: Ex:• Twice a year. • An hour 2. It is often used in titles of works of art: Ex: A Farewell to Arms (by Hemingway)
11. Idiomatic expressions
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To be in the right / wrong
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Intelligence, accountability,
To have a headache To have a sense of humour. To make a noise/a fuss To be in a hurry To be at a loss To set an example To do two things at a time
g) Notions of time: • The seasons: Ex: Winter, Summer • The days of the week: Ex: Sunday, Monday • The months of the year: Ex: August, September • Holidays: Ex: Christmas h) Meals, games, sports, illnesses Ex: • I have lunch at 12:00 • She has cancer. • He plays tennis every day. • Newspapers headlines To walk hand in hand From top to bottom
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Pronunciation of the definite article “THE”: a) It is pronounced (da) before a phonetic consonant :
Ex: the table, the wind, the house, the year, the university, the European Community, the United States of America, the one. b) It is pronounced (di) before a phonetic vowel and when the “h” is mute (heir, hour, honest,
honour). Ex: the eyes, the M.P, the R.A.F. The correct pronunciation of the article is important in order to recognise such words as: •
hair / air / heir
•
heel / eel
•
hill / ill Difference between “a” and “an”.
a) “A” is used before a phonetic consonant and a pronounced “h”: Ex: a book, a helmet, a union, a year, a one-eyed man, a hero. b) “An” is used before a phonetic vowel, a mute “h” and a word starting with “h” stressed on the second syllable: Ex: an X-ray, an hour, an historic celebration, an heroic deed.
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2. Personal Pronouns
Personal Pronouns SUBJECT 1st
I
(eu)
Ex: I live in Lisbon. 2nd
You
(tu)
Ex: You work in an office 3rd F.
Singular
She
(ela)
Ex: She likes tea. 3rd M.
He
(ele)
Ex: He loves football. rd
3
N.
It
(ele / ela)
Ex: It rains a lot in April. 1st
We
(nós)
Ex: We are Portuguese. 2nd
Plural
You
(vós)
Ex: You play the piano. 3rd
They
(eles/ elas)
Ex: They speak Chinese.
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Personal Pronouns OBJECT Me
(me / mim)
Look at me. You
(te / ti)
He needs you. Her
(-lhe / ela)
Come with her. Him
(-lhe / ele)
I work with him. It
(-lhe / ele / ela)
I like it. Us
(nos / nós)
Come with us to the cinema You
(vos / vós)
I shall go with you. Them
(lhes / eles / elas)
I see them everyday.
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Notes
a) The 2nd Personal Pronoun Subject at the Singular was THOU. It is now considered as an archaic form and only used in biblical or literary quotations . In modern speech, it has been replaced by the 2nd Personal Pronoun of the Plural: YOU.
In the same way its Personal Pronoun Object form was THEE and has been replaced by YOU.
b) IT is considered a neutral pronoun as it has no gender. It replaces an object, an animal which has not been personified or given a name, and an unidentified abstraction. • Ex: It often rains in Scotland.
IT is also used to introduce an adjective, or a noun preceding a clause. • Ex: You will find it difficult to work all day long and study at night. • Ex: We find it a pity that they can’t come with us. We never use IT after a comparative. • Ex: As is well known … c) The short form of US is “ ‘S” at the Imperative: • Ex: Let’s go! (= Let us go !). d) For each conjugated verb there is a Personal Pronoun Subject clearly expressed. We may omit it in a familiar context only: • Ex: “Wish you were here…” / “Enjoying yourselves?”
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3. The Possessive Adjectives / Position of the Adjectives
Form
Every adjective is immutable, in English. It has no plural form and no gender. a)
The adjectives used as substantives must not take an “s” at the plural. •
b)
Ex: The young are full of energy, the old are patient.
“Different” and “other” (Singular: another) are adjectives, so they never take an “s” at the plural. • CAREFUL: “other” can be used as a pronoun. • Ex: The others are nicer.
c)
Hundred, Thousand, million, used with other numbers are considered as adjectives, so they do not take an “s” at the Plural. • Ex: Portugal has almost 11 million inhabitants.
When they are used without numbers, they take an “S”. •
Ex: Elvis Presley has still millions of fans. Place
Every adjective, and adverb form of the adjectives, always comes BEFORE THE NOUN. • Ex: You have a beautiful house. It has a fully automatic gate. a) With a verb expressing a state, like: to be, to seem, to appear, to consider, to call, the adjective immediately follows the verb. • Ex: My computer is rapid and efficient. b) The adjectives mentioning a nationality are written with a capital letter. • Ex: American, British people. The Italians, the French…
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The Possessive Adjectives
Singular 1st
2nd
Plural
3rd
3rd
3rd
F.
M.
N.
1st
2nd
3rd
PRONOUNS
I
You
She
He
It
We
You
They
POSSESSIVE ADJECTIVES
My
Your
Her
His
Its
Our
Your
Their
a) In English, the owner is more important than the thing which is possessed. So we have to pay attention to the gender of the owner in order to choose the right possessive adjective. • Ex: He gave his students his telephone number. (the owner is Masculine) She can not find her keys. (the owner is Feminine) The cat is playing with its ball. (the owner is neutral) They are visiting their friends. (at the Plural there is no gender) b) If several people own individually an object, the object is considered plural. • Ex: The children wash their teeth with their toothbrushes. c) We always have to use the possessive adjective before a body’s part. • Ex: She put her feet on the table..
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4. “To Be” and “To Have” Generalities
These verbs help conjugating the other verbs at: a) To Be
the progressive form (to be+Action verb+ING) the passive voice (to be + past participle of the verb)
b) To Have the present perfect (to have at the present + past participle of the verb) the past perfect (had + past participle of the verb) c) To Do
•
the interrogative and negative forms at: the present with “do” or “does” the simple past with “did”
To Be: At the Present tense: Affirmative
Interrogative
1st
I am
I am not (I’m not / I ain’t) Am I? / Am I not? / (aren’t I?)
2nd
You are
You are not (You aren’t) Are you? / Are you not? (Aren’t you?)
F
She is
She is not (She isn’t)
Is she? / Is she not? / (Isn’t she?)
M
He is
He is not (He isn’t)
Is he? / Is he not? / (Isn’t he?)
N
It is
It is not (It isn’t)
Is it? / Is it not? / (isn’t it?) Are we? / Are we not? / (Aren’t we?)
Singular 3rd
Plural
Negative
1st
We are
We are not (We aren’t)
2nd
You are
You are not (You aren’t) Are you? / Are you not? / (Aren’t you?)
3rd
They are
They are aren’t)
not
(They Are they? Are they not? / (Aren’t they?)
Examples: •
How are you? I am fine, thank you.
• How old are you? I am twenty one years old. • What is your weight? I am 55 kilos. • What’s the weather like in Scotland? It’s cold. • How much is a trip to London? It’s about 150 Euros.
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• At the Simple Past: Affirmative
Interrogative
1st
I was
I was not (I wasn’t)
Was I? / Was I not? / (Wasn’t I)
2nd
You were
You were not (You weren’t)
Were you? / Were you not? / (Weren’t you?)
F
She was
She was not (She wasn’t)
Was she? / Was she not? / (Wasn’t she?)
M
He was
He was not (He wasn’t)
Was he? / Was he not? / (Wasn’t he?)
N
It was
It was not (It wasn’t)
Was it? / Was it not? / (Wasn’t it?)
Singular 3rd
Plural
Negative
1st
We were
We were not (We weren’t)
Were we? / Were we not? / (Weren’t we?)
2nd
You were
You were not (You weren’t)
Were you? / Were you not? / (Weren’t we?)
3rd
They were
They were not (They weren’t) Were they? / Were they not? / (Weren’t they?)
Use It is used to mention: a) The dimension:
to be deep to be long / wide to be tall / short to be + weight
b) The age:
to be old
c) The health:
to be fine / ill
d) The temperature: .
to be cold / warm / hot
e) The price:
to be + price
f)
To be + adjective:
It expresses a physical or mental condition, a temporary attitude (at the progressive form).
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Context
PHYSICAL
MENTAL
TEMPORARY ATTITUDE
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To Be + Adjective
Translation
To be cold
Ter frio
To be sleepy
Ter sono
To be wide awake
Estar bem acordada
To be hungry / thirsty
Ter fome / ter sede
To be starving
Morrer de fome / Estar esfomeado
To be calm / excited
Estar calmo / impaciente, excitado
To be afraid / scared / brave
Ter medo / Ser corajoso
To be right / wrong
Ter razão, estar certo / Estar errado
To be lucky / unlucky
Ter sorte / Não ter sorte
To be happy / unhappy
Ser feliz / infeliz
To be cautious / careless
Ter cuidado / Ser descuidado
To be funny / boring
Ter graça / Ser maçador
To be annoying / irritating
Ser aborrecido / irritante
To be quiet / noisy
Ser silencioso / barulhento
To be at the Progressive Form + Adjective
Estar a ser gozado / louvado
Ex: you are being mocked / praised
Ex: Estás a ser gozado / louvado
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To Have At the Present tense: Affirmative
Negative
1st
I have (I’ve)
I have not (I haven’t)
Have I? / Have I not? (Haven’t I?)
2nd
You have (You’ve)
You have not
Have you? / Have you not?
(You haven’t)
(Haven’t you?)
She has not
Has she? / Has she not? (Hasn’t she?)
Singular 3rd
F
She has (She’s)
(She hasn’t)
1st
Plural
Interrogative
2nd
3rd
M
He has (He’s)
He has not (He hasn’t)
Has he? / Has he not? (Hasn’t he?)
N
It has (It’s)
It has not (It hasn’t)
Has it? / Has it not? (Hasn’t it?)
We have not
Have we? / Have we not?
(We haven’t)
Haven’t we?)
You have not
Have you? / Have you not?
(You haven’t)
(Haven’t you?)
We have (We’ve)
You have (You’ve)
They have (They’ve)
They have not (They haven’t) Have they? / Have they not? (Haven’t they?)
At the Simple Past: Affirmative
Singular
Plural
Negative
Interrogative
1st
I
HAD
HAD NOT (hadn’t)
Had I? / Had I not? (Hadn’t I?)
2nd
You
HAD
HAD NOT (hadn’t)
Had you? / Had you not? (Hadn’t you?)
3rd F.
She
HAD
HAD NOT (hadn’t)
Had she? / Had she not? (Hadn’t she?)
M
He
HAD
HAD NOT (hadn’t)
Had he? / Had he not? (Hadn’t he?)
N
It
HAD
HAD NOT (hadn’t)
Had it? / Had it not? (Hadn’t it?)
1st
We
HAD
HAD NOT (hadn’t)
Had we? / Had we not? (Hadn’t we?)
2nd
You
HAD
HAD NOT (hadn’t)
Had you? / Had you not? (Hadn’t you?)
3rd
They
HAD
HAD NOT (hadn’t)
Had they? / Had they not? (Hadn’t they?)
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5. There + To Be Generalities
The expression “there + to be + ...” is used to describe or enumerate something. It is the equivalent of the Portuguese expression: “ haver + …” Use a) Followed by a Singular: There is a book on the table. (Há um livro em cima da mesa.) There was an accident on the road. Houve um acidente na estrada. There has been a lot of fog this year. Tem havido muito nevoeiro este ano. “Let there be light!” And there was light. “Que haja luz!” E houve luz. The pianist had not expected there to be such a large audience. O pianista não tinha esperado que houvesse tanto público. There being no else in the house, the least noise frightened her. Não havendo mais ninguém em casa, o menor barulho assustava-a. b) Followed by a Plural:
There are only six houses in our street. Só há seis casas na nossa rua. There were many people on the beach yesterday. Havia muitas pessoas na praia ontem. There will always be art lovers. Haverá sempre apreciadores de arte. There won’t be any tickets left if you don’t hurry! Não haverá mais bilhetes se não se despacharem.
c) Special use: There is / was + amount of money at the plural • Ex: There is still $3 to be paid. Ainda há $3 para pagar. There is / was + notion of time at the plural • Ex: There was ten minutes to wait. Houve uma espera de dez minutos. There + defective verb / modal verb + to be +... • Ex: There ought to be more understanding between the members of that team. (Deveria haver mais compreensão entre os membros daquela equipa). • Ex: There must have been an accident. (Deve ter havido um acidente.) Other verbs than “To Be” may be used with “THERE” : to exist , to take place, to arise, to remain, to seem, … • Ex: There have never existed such creatures. (Nunca tais criaturas existiram). • Ex: There seems (to be) a mistake. (Parece haver um engano.)
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6. The Demonstratives
Forms
a) The Demonstrative adjectives are the only adjectives that have a plural. Its form is different from the singular. b) THIS expresses that something is near the speaker, in space and time. c) THAT expresses that something is relatively far away from the speaker, in space and time.
THE DEMONSTRATIVES Number
SINGULAR
PLURAL
Near
Far
THIS
THAT
(isto, este, esta)
(aquilo, aquele, aquela, isso, esse, essa)
Ex: This table is near me.
Ex: That table is far from me.
THESE
THOSE
(estes, estas)
(aqueles, aquelas,
esses, essas) Ex: These books are heavy. Ex: Those books are too high.
Compare: In this country: neste país. Look at these pictures! Olha para estas fotografias! Look at that mountain, over there! Olha para aquela montanha, ali! In those countries... : nesses países…
Do not mix up: This week: esta semana That week: nessa semana (que estamos a mencionar) These days: Nos dias de hoje In those days: Nessa altura, naquela época
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Use:
This is, that is may be followed by : where, when, why, how… • Ex: This is where I get off, now. (É aqui que...) That was when he told me (Foi então que ele me contou que…) That was why he failed. (Foi por isso que ele falhou)
This announces what immediately follows, that refers to what precedes: • Ex: This explains such a delay. ( Isto explica um tal atraso) Is that what you really think? (É isso que pensas verdadeiramente?)
If the demonstrative is followed by “of” or another relative preposition we use “that / those” but never “this / these”. • Ex: Those who are hungry come with me. (Que aqueles que têm fome venham comigo.) Your course is shorter that that of college students (= than college students’). (O vosso curso é mais curto do que o dos estudantes universitários.) 75% of those asked preferred Ceylan tea. (75% das pessoas questionadas preferiram o chá de Ceilão.) A little note
THIS and THAT are also used as adverbs: • Ex: I never thought the test could be that difficult. (Nunca pensei que o teste poderia ser assim tão difícil) My mother is only this tall. (A minha mãe só tem isto de altura)
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Other demonstratives
a) The definite article can be used as a demonstrative: • Ex: The child is bright. (Esta criança é inteligente). At the time: Outrora, nessa época At the moment: de momento, agora The former ...., the latter... : (o primeiro …, o último…). It can only be used when two people or things have already been mentioned. b) SUCH when it is used alone, followed by a substantive or by AS: • Ex: Such is my client’s intention. (Esta é a intenção do meu cliente). On such a day. (Num dia como este) You have such a beautiful house. (Tem uma casa tão bonita) I advise you to read such books as… (Aconselho-vos a ler livros como / do gênero...)
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II.
VOCABULARY
7. The Alphabet
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Letters
Phonetics
A
(ei)
B
(bi:)
C
(ci :)
D
(di :)
E
(i :)
F
(ef)
G
(dji:)
H
(eitch)
I
(ai)
J
(djei)
K
(kei)
L
(el)
M
(em)
N
(en)
O
(ou)
P
(pi:)
Q
(kiuu)
R
(a:)
S
(es)
T
(ti:)
U
(iu)
V
(vi:)
W
(‘dâbeliu:)
X
(eks)
Y
(uai)
Z
(zed)UK / (zi:) USA
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8. The Numbers
Cardinals
Ordinals
1. One
21. twenty-one
1st first
21st twenty-first
2. two
22. twenty-two
2nd second
22nd twenty-second
3. three
23. twenty-three
3rd third
23rd twenty-third
4. four
24. twenty-four
4th fourth
24th twenty-fourth
5. five
25. twenty-five
5th fifth
25th twenty-fifth
6. six
26. twenty-six
6th sixth
26th twenty-sixth
7. seven
27. twenty-seven
7th seventh
27th twenty-seventh
8. eight
28. twenty-eight
8th eighth
28th twenty-eighth
9. nine
29. twenty-nine
9th nineth
29th twenty-nineth
10. tem
30. thirty
10th tenth
30th thirtieth
11. Eleven
40. forty
11th eleventh
40th fortieth
12. twelve
50. fifty
12th twelfth
50th fiftieth
13. thirteen
60. sixty
13th thirteenth
60th sixtieth
14. fourteen
70. seventy
14th fourteenth
70th seventieth
15. fifteen
80. eighty
15th fifteenth
80th eightieth
16. sixteen
90. ninety
16th sixteenth
90th ninetieth
17. Seventeen
100. one hundred
17th seventeenth
100th one hundredth
18. eighteen
210. two hundred and ten
18th eighteenth
200th two hundredth
19. nineteen
1000 one thousand
19th nineteenth
1000th one thousandth
20. twenty
2000 two thousand
20th twentieth
2000th two thousandth
NOTE
•
From 13 to 19, the numbers end in teen. This ending is used to mention that someone is a teenager: aged from 13 to19.
•
From 20 to 90, the numbers end in ty.
•
An ordinal is numbered with its two last letters: Ex: 1st = first
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9. The Jobs 1.
An accounting agent / an accountant
Is concerned with the maintenance and audit of business accounts.
2.
A consultant
Gives expert advice or information.
3.
Adman/ adwoman
Works in advertising.
4.
Administrator
Administers the affairs of an organization or manages an estate.
5.
An agent
6.
An analyst
Acts on behalf of another person, business or government or represents a business concern. Analyses or is skilled in analyses.
7.
An applicant
Applies for a job or grant support.
8.
Architect
Designs buildings and supervises their erection.
9.
Archivist
Is in charge of archives.
10.
Auctioneer
Conducts an auction.
11.
Auditor
Audits accounts.
12.
Author
Writes books as a profession.
13.
Barman/bar tender
Serves in a pub.
14.
A beggar
Begs.
15.
Book – keeper
Records business transactions (in a book).
16.
Breeder
Breeds plants and animals
17.
Broker / stockbroker
Acts on behalf of a client and buys or sells goods, securities, shares.
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18.
Businessman / businesswoman
A person engaged in commercial or industrial business.
19.
Butcher
A retailer of meat
20.
Butler
Is in charge of the wines, the tables or receptions in wealthy households.
21.
Buyer
Buys merchandise, materials for a shop or a factory
22.
Caterer
Provides food for large social events.
23.
Certified accountant
24.
Chartered accountant
25.
Chairman / Chairwoman
Is a member of the Chartered Association of Certified Accountants and is authorized to audit company accounts. Is an accountant who has passed the examinations of the Institute of Chartered Accountants. Presides over a company’s Board of Directors, a committee, a debate,…
26.
Chamberlain
Is the Treasurer of a township corporation.
27.
Chambermaid
Cleans bedrooms in hotels or wealthy households.
28.
Chancellor
29.
Chancellor of the Exchequer
Is the Head of the government in some European countries. In the US: president of a University. In the UK or Canada: honorary head Is the cabinet minister responsible for finance in the UK.
30.
Chargé d’affaires
Is the temporary head of a diplomatic mission.
31.
Chauffeur
Employed to drive a car.
32.
Checker
A cashier / an attendant in a cloakroom.
33.
Chemist
34.
Civil engineer
35.
Civil servant
A) is a qualified dispenser of prescribed medicines. B) studies or is engaged in chemistry. Is qualified to design and construct public works, such as roads, bridges, harbours, etc. Member of the civil service and is paid by the government.
36.
Cleaner
Provides dry-cleaning service
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37.
Clerk
Works in an office, keeps records, files, …
38.
Cobbler
Makes or mends shoes.
39.
Commercial traveller/travelling salesman
Is the representative of a company while visiting clients.
40.
Commissioner
Is endowed with certain powers / a civil servant / member of a commission.
41.
Company doctor
A physician employed by a company to look after its staff.
42.
Competitor
Competes / is a rival.
43.
Composer
Composes music.
44.
Concessionary / concessionaire
Holds or operates a concession.
45.
Concierge
Caretaker of a block of flats, hotel.
46.
Conductor
Leads or guides
47.
Confectioner
Makes or sells sweets or confections.
48.
Congressman / woman
Member of Congress in the USA.
49.
Constable
Police officer of the lowest rank.
50.
Contractor
Contracts to supply materials or labour.
51.
Controller / comptroller
A business executive or government officer responsible for financial planning, control.
52.
Conveyor
Conveys merchandise
53.
Coordinator
Helps people work together harmoniously.
54.
Counsellor
Gives counsel to public or private organizations.
55.
Craftsman / woman
Practises a craft.
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56.
Critic
Criticizes artistic productions.
57.
Dealer / trader
Is engaged in commercial purchase or sale.
58.
Dispatcher
Sends off a letter, message, …
59.
Draper
Deals in fabrics and sewing materials.
60.
Draughtsman / draftsman
Prepares detailed scale drawings of machinery, buildings.
61.
Electrician
Installs, does the maintenance, repairs electrical devices.
62.
Engineer
Plans, designs or constructs.
63.
Entrepreneur
64.
Real Estate agent
Is the owner or manager of a business enterprise who takes risks and initiatives to make profits. Manages, leases, sells property.
65.
Executive
Is responsible for the administration of a project, or business.
66.
Expert
Has extensive skill or knowledge in a particular field.
67.
Farmer
Operates or manages a farm.
68.
Fashion-designer
Designs clothes
69.
Foreman / overseer
Person who supervises other workmen.
70.
Gofer
Runs errands.
71.
Greengrocer
Retail trader in fruit and vegetables.
72.
Housekeeper
Employed to run a household.
73.
Journalist
Writes and publishes articles on any kind of events.
74.
Judge
Passes judgement on.
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75.
Lawyer
Member of the legal profession.
76.
Librarian
Is in charge of or assisting in a library.
77.
Mailman / postman
Delivers the mail.
78.
Manager
Directs or manages an organization, an industry, shop, …
79.
Manufacturer
Manufactures goods / owns a factory.
80.
Mason
Builds with stone.
81.
Mayor / Mayoress
Civic head of a municipal corporation.
82.
Mechanic
Maintains or operates machines.
83.
Merchant
Engaged in the purchase or sale of commodities for profit.
84.
Middleman
Trader engaged in the distribution of goods from producer to consumer / an intermediary.
85.
Nurse
Tends the sick and assists doctors.
86.
Politician
Is engaged in politics.
87.
Psychoanalyst
Treats mental and emotional disorders.
88.
Psychologist
Analyses all forms of behaviours.
89.
Public Relations (PR)
Creates, promotes or maintains a favourable image of an organization among the public
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10. Office Furniture and Stationery
Furniture Desk
Secretária
Drawers
Gavetas
Filing cabinet
Arquivador
Swivel chair
Cadeira
Anglepoise
Lâmpada articulada
Blinds
Estores
Dustbin / wastebin
Caixote do lixo
Cupboards
Armários
Shelf / shelves
Prateleira / prateleiras
Machinery / equipment Computer
Computador
Personal computer
Computador pessoal (pc )
Desk top
Computador de secretária
Lap top
Computador portátil
Palm top
Computador de bolso
Keyboard
Teclado
Mouse
Rato
Mouse pad
Tapete do rato
Printer
Impressora
Photocopier
Fotocopiadora
Telephone
Telefone
Cellular phone
Telemovel
Franking machine
Máquina de franquear
Fax
Fax
Calculator
Calculadora
Electric appliances
Material eléctrico / luzes
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Stationery Pen
Caneta
Pencil
Lápis
Pencil sharpener
Afiadeira
Marker
Marcador
Eraser
Borracha
Ruler
Régua
Paper clips
Clips
Staples
Agrafos
Stapler
Agrafador
Pen holder
Porta lápis
File
Arquivo / processo
Folder
Pasta arquivo
Ring binder
Dossier / arquivador
Note pad
Bloco de apontamentos
Floppy disks
Disquettes
Copy paper
Papel para fotocópia
Directory
Agenda telefónica
In-tray
Chegada de correspondência / de documentos
Out-tray
Saída de correspondência / de documentos
Label
Etiqueta
Letterhead paper
Papel timbrado
Overhead projector
Retro-projector
Pile of letters
Rima de cartas
Sample
Amostra
Schedule
Horário
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11.
Offices: Old and New
Labour settings are the reflection of the economic and cultural evolution of an era. As society evolves so does the architecture of manufactures and offices. Indeed, for more than a century many architects, designers, artists and even writers have been inspired by the aesthetic perception of the functionality of the working place. At the end of the 19th century and beginning of the 20th century, the founders of the Bauhaus, in Germany, focused on creative and functional designs for mass-produced items but also on the aesthetics of the factories and offices that supported their production. From dark little rooms filled up with dusty reams of papers and string-tied books, offices have become part of the image of any business organisation. The increasing economical power of factories has afforded visionary architects and engineers to plan a new world where technology and manpower could co-habit and co-operate harmoniously. In 1913, the first skyscraper was built with 60 floors. It was the Woolworth Building, considered as “the cathedral to commerce”. Other business buildings were to follow like The Chrysler Building, the Pan Am Building, The Rockefeller Center, The World Trade Center in New York, that has collapsed in September 11th, 2001 and The Sears Tower in Chicago, which are the highest towers in the USA, now. Among those projects, we can mention Fritz Lang’s vision in 1926, of a city in the year 2000, in his silent movie Metropolis. Indeed, in it he created two parallel worlds: the working class, which was locked in an underground manufacturing environment, and the managers’ class who enjoyed life in pleasant open air surroundings. H. G. Wells, in 1936, imagined a fast moving wired society in his movie Things to Come. Frank Lloyd Wright, in 1956, designed a Mile-High skyscraper that was never built. In their conception they adopted the vertical corporate hierarchy of the industrial period. The top managers’ offices and lounges had the top floors, then the lower floors of the building were conceived as to receive a multitude of clerks, secretaries, assistants, and at the ground floors could be found the receptionists, the security wards, the low-skilled workers. At the beginning of the 21st century, ideas are considered more important than technology. We are in an information era. Consequently, machinery, mass production and corporate structures have lost their preponderance. Little by little, everything that was vertical tends to be horizontal. The organisation needs to adapt to a more human dimension. The office’s internal architecture and decoration becomes mutable in order to allow a greater interaction between the individuals, and a more efficient flow of ideas within the team. The cubicles will not be fixed walls but mutable adaptable partition walls that may be adapted to temporary needs. Thus, we can expect our urban environment to adapt to this change as well. We may then have cities with people who live, work and interact there, instead of having big cities where crowds of people work, but where just a few chose to live in.
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12.
Secretarial Vocabulary
A To abbreviate
Abreviar
To have access to
Aceder a
Accommodation
Alojamento
Accountant
Contabilista
Accounts
Contabilidade
To accumulate
Acumular
To acquire
Adquirir
To address someone
Dirigir-se a alguém
Address
Endereço
Agent
Agente
Airfreight
Transporte aéreo
To allocate
Conceder uma quantia de dinheiro
To alter
Alterar / mudar
Analysis
Análise
To apoligize
Pedir desculpa
Appropriate
Adequado
Approval
Aprovação
Assembly line
Linha de montagem
To assess
Analisar / ponderar / emitir uma opinião
Assessment
Opinião / análise
To assume
Supor / pensar / julgar
To assure
Assegurar / certificar
To attach
Anexar
To authorise
Autorizar
Available
Disponível
To award
Dar / premiar
To be aware
Estar ciente de
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B Balance
Equilíbrio
Basis / bases
Base / bases
(on) behalf
Da parte de / en nome de
Benefits
Benefícios
Bill of lading
Guia de transporte marítimo de mercadorias
Blank space
Espaço vazio
To book
Reservar
To brief
Relatar / fazer o relatório de
Briefcase
Pasta / porta documentos
Buying in bulk
Comprar em grandes quantidades
C To call
Telefonar
To call on someone
Visitar alguém
To cancel
Anular
Canteen
Refeitório
Career
Carreira profissional
Cash
Dinheiro
To cater
Ocupar-se de
Catering company
Empresa fornecedora de comida e bebidas
Chairman of the Board
Presidente do Conselho de Administração
To check in
Recepção de um quarto de hotel; apresentação do bilhete de avião e envio de bagagens
Claim
Reclamação
Client
Cliente (de serviços)
Customer
Cliente (de produtos)
To comment
Comentar
To compile
Juntar
To comply with
Obedecer
Concern
Empresa
To conclude
Concluir
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Conference
Conferência
To be confident
Estar confiante em
Confidential information
Informação confidencial
To consent
Concordar / consentir
To consult
Consultar
Contract
Contrato
Convenient
Fácil / prático
To convey
Enviar
Counter-signature
Contra-assinatura
Crisis / crises
Crise(s)
To criticise
Criticar
Critique
Critica
Critic
Crítico
Currency
Moeda
Current
Actual
Cut down
Reduzir
D To deduct
Deduzir
To delay
Adiar
To delegate
Delegar
To demonstrate
Manifestar
To deny
Negar
To get depressed
Ficar deprimida(o)
To despatch
Enviar
To dial
Marcar um número de telefone
Discrepancies
Diferenças
To draft
Esboçar / fazer um rascunho
To draw money
Retirar dinheiro
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To drop a line
Escrever uma carta succinta
To be due
Estar previsto
Duplicate
Duplicado
E Efficient
Eficiente
Emergency
Urgência
To enclose
Enviar juntamente
To be entitled to
Ter direito a
To exchange money
Cambiar dinheiro
Exhibition
Exposição
To export
Exportar
To extend
Alargar / estender
Extension
Extensão
F Facilities
Instalações
To fulfil G
Realizar
Guarantee
Garantia
Goal H
Objectivo
To hang on the phone
Esperar
Heading
Titulo de parágrafo, de texto
Headquarters
Quartel geral / sede
Human Resources Department
Departamento de Recursos Humanos
I To illustrate
Ilustrar
To implement
Implementar
To impress
Impressionar
Initiative
Iniciativa
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To insert
Inserir
Instalment
Prestação (de um crédito)
Interview
Entrevista
Issue
Questão ; Exemplar (revista, livro)
Item
Artigo
L To launch
Lançar / fazer o lançamento
To lease
Alugar
M Manufacture
Fábrica
Manufacturer
Fabricante
Measure
Medida
Memorandum (Memo)
Memorando (memo)
O Objective
Objectivo
Obtain
Obter
To omit
Omitir
Operator
Telefonista
Outlet (Sales outlet)
Loja (de fábrica)
To outline
Delinear um projecto
Outstanding money
Dinheiro em dívida
Overtime
Horas extraordinárias
P Packaging
Embalagem
Partner
Sócio / parceiro
Pending
Pendente
Pension
Pensão
Permission
Autorização
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Personnel
Pessoal (de uma empresa)
To place an order
Encomendar
Post
Função (numa empresa)
To postpone
Adiar
To press someone
Pressionar alguém
The press
A imprensa / comunicação social
Previous
Anterior
Procedure
Ordem ou processo lógico
To proceed
Continuar
Process
Método / processo
Production line
Linha de produção
To promote
Promover
Prompt
Imediato
Proposal
Proposta
To propose
Propor
Prospective customer / client
Cliente potencial
Prospects
Expectativas
To provide
Fornecer / providenciar
Provided
Se / no caso de
Public Relations (PR)
Relações públicas (rp)
To publish
Publicar
To purchase
Comprar
Purchasing Department
Departamento de compras
Q Quarterly
Trimestralmente
To query
Informar-se
To quote
Citar / fazer a cotação de um preço
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R Research & Development (R&D)
Pesquisa e Desenvolvimento
To reassure
Sossegar
To recall
Lembrar-se
Receipt
Recibo
Receptionist
Continuo
To record
Registar
To recruit
Recrutar
To reduce
Reduzir
Remark
Observação
To replace
Substituir
Representative
Representante
To request
Requerer
To require
Precisar
Requirement
Requisito
To resign
Demitir-se
Resources
Recursos
Response
Resposta (formal)
Responsible for
Responsável por
To retire
Reformar-se
To resume
Retomar / recomeçar
To revise
Passar em revista / verificar
To run out of
Ter falta de
To run short of
Ter pouco
S Sample
Amostra
Schedule
Horário
Scheme
Plano
To secure
Conseguir obter
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Seminar
Seminário
Shift
Turno
(To work on) shifts
Trabalhar por turnos
To ship goods
Enviar / despachar mercadoria
Shipping Department
Departamento de despacho
Skills
Capacidades
Skilled worker
Trabalhador especializado / técnico
To sort out
Seleccionar / ordenar
Staff
Pessoal de uma empresa
To stall
Não responder directamente
To store
Armazenar
To straighten something out
Resolver um problema
Subscriber
Assinante
Sum
Quantia
To sum up
Resumir
Summary
Sumário
Supplier
Fornecedor
Surplus
Extra
Survey
Inquérito
To switch
Permutar
To switch on / off
Acender / apagar
T Target
Alvo / objectivo
Team / team work
Equipa / trabalho de equipa
To tend
Ter tendência a
Terms (of payment)
Condições (de pagamento)
Trade Union
Sindicato
To train
Treinar / estagiar
Training / trainee
Estágio / estagiário
Trend
Tendência
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U To update
Actualizar
To upset
Transtornar / aborrecer
Up-to-date
Moderno
Utmost
Máximo
V Vacancy
Vaga
Vending machine
Máquina distribuidora de produtos
View
Opinião
Very Important Person (VIP)
Pessoa muito importante
W To withdraw
Retirar
Workshop
Oficina
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5. TEXTOS COMPLEMENTARES PARA O FORMADOR
13.
Accounting Fundamentals and Users of Accounting Information
What is accounting?
It is the accurate recording, classifying, summarising and interpreting of any financial data of a business transaction: • sales • purchases • credit • debentures • loans • wage payments Accountancy, or bookkeeping, concerns the practice of accounting, which main specialities include: • financial accounting and reporting. • managerial and cost accounting. • tax compliance and planning. An accountant, or bookkeeper, performs any task dealing with the practice of accounting. Where is this process done?
It is done in books of account, which are also referred to as financial records, or ledgers. Why is accounting necessary?
Every firm, every person doing business needs to enter the amount of every transaction in the books of account or ledgers. This financial information shows the exact amount of profit (or assets) as compared to expenses (or liabilities). Consequently, accounting reflects the company’s or the businessman’s financial situation and its or his performance, with great precision.
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What are the most common methods used in accounting?
There are two basic methods: •
accrual accounting
•
cash accounting.
Accrual accounting: It is the record of revenues and expenses in the tax period in which any business transaction takes place. The accountants record a revenue as the amount of a transaction that will be received when the transaction is complete. Accountants, then, add the sales figures to the income ledger. The sales may occur a few months before the payment is received, but they must be recorded in the year they have been done, independently of the date of payment. This system is a measure to control performance mainly used by corporations in their financial reports. Cash accounting: It is the record of revenues at the time when payment is received. Which financial documents are usually required by any company’s record-keeping system? Three documents are essential:
• a balance sheet: It is a picture of a company's financial situation and position at a precise moment in time. It shows the company's assets (current assets, fixed assets, intangible assets), current and long-term liabilities and the shareholders equity. It is prepared at least once a year. • an income statement (USA) or profit and loss account (UK): It gives information on the company's financial history and financial operations throughout a year. It subtracts all expenses from all revenues in order to show the company's net income (profit and loss) at the end of the period. The analysis of the performance of a company results from the comparison between the income statements of several years. • changes in financial position (USA) or cash-flow statement (UK): It shows the movement of cash, or working capital, along with its sources and uses, within an organisation during an accounting period. It forms an endless cycle starting in the purchase of materials, the payment of the employees' salaries. These investments lead to production, which leads to sales and cash. This statement helps to know where a company can find its financial sources, where is its capital invested and what future plans it can really afford. •
Along with these three documents other basic financial statements may be required:
• The statement of retained earnings. • The statement of shareholders' equity. • Notes to financial statements. • The report of auditors.
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What are the origins of accounting:
Accounting is one of the oldest professions on record. The Romans kept their accounts according to an elaborate double entry system, which was close to our current system. Indeed, accountants were the only ones who were held responsible for recording any business transaction. In the 16th century, a Franciscan monk, Luca Pacioli, created a classification system known as “the chart of accounts”. This system helps any business organisation classifying and summarising the financial measurements of its assets, liabilities and equities. During the American industrial expansion, English and Scottish capitalists sent their own accountants to report the results of any investment performed overseas. They were to report facts as they occurred and to detect any kind of error. From the end of the 19th century to our current days, accountancy has created a more complex process of recording information. It is called the Accounting Information System (AIS). Its main objective is to collect and record data about any business process that can be useful at the decisionmaking level. Thus, it provides relevant information to design plans, to execute them and to accurately analyse any activity within an organisation. However, today accounting faces important challenges imposed by the constant changes occurring in the business world. In 1993, the American Institute of Certified Public Accountants (AICPA) reported that: The globalisation of the economy, the explosion of technology, the complexity of business transactions, and other forces have thrust the financial system into a new age. As the pace of economic change accelerates, so does the need for reliable and relevant information. To stay the best, our financial reporting system must be dynamic as the financial markets themselves. Independent auditors must constantly strive to improve their services to add continuing value to the users of financial information. Users of accounting information:
The basic users of accounting information are: •
The owners of a business who need to know how profitable their business is.
•
The managers of a business who plan and control their routine operations thanks to the information provided by the accountant.
•
The managers who need to design long term plans, to invest in equipment, to quote prices and services, to make decisions on marketing strategies, such as emphasising or eliminating a product in a market. All these decisions can only be taken after the accounting information has been analysed.
•
The investors, shareholders, employees, creditors, lenders, the public, government authorities are external parties to the direct management of a business organisation. However, they may require to obtain some accounting information. This is the reason why legal requirements make sure that every business organisation collects real relevant information which has to be publicly disclosed.
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In order to provide the exact accounting information needed by every user, there are two main types of accounting information: •
Management accounting:
This process is based on identifying, measuring, accumulating, analysing, preparing, interpreting, and communicating any accounting information, so that managers may achieve their organisational objectives, on a daily basis or on a long rang plan. •
Financial accounting:
This type of accounting information is focused on the needs of stockholders, investors, creditors, suppliers, banks, government regulatory agencies. The aim of both these types of accounting is to answer accurately to some basic questions: •
How is the business doing? How good is the organisational performance?
•
The scorekeeping method evaluate a business performance, through a regular collection and classification of data. This may be helpful to every user.
•
Which are the business priorities?
Every manager must know where and how to provide for the needs of his organisation. In order to direct his attention to priorities, he needs to have regular reports on any operating problem, flaw inefficiency, waste of time or material, but also on any improvement that could be done or any opportunity that should be seized. This is the attention directing process. •
Which is the most efficient way of performing a task?
The problem-solving process helps to know which is the best way. Accounting quantifies these results and outlines the best. For example, when a part of a machine needs to be replaced, whenever a supplier must be preferred to another one, when a product must be dropped. This information is needed in the long-range planning, and in non-recurring decisions. It always requires an expert advice.
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The main characteristics of Management Accounting and Financial Accounting are:
MANAGEMENT ACCOUNTING Primary Users • Organisation managers • Chief Executive Officers • Chief Operating Officers
FINANCIAL ACCOUNTING Internal and external parties to an organisation: • Organisation managers • Investors • Government agencies • Suppliers, banks, lenders.
Freedom of choice
Its freedom is only limited by the final result of the difference between costs and profits and the real benefit of any improvement occurring in the organisation management.
It is ruled by Generally Accepted Accounting Principles (GAAP) and has to comply with them. Consequently, it has no real freedom of choice.
Behavioural implications
It is influenced by the daily or regular performance measurements and reports prepared by the organisation’s departments.
It is not influenced by behavioural considerations, unless the amount of an executive financial compensation has direct consequences on his or her behaviour or performance.
Time guidelines
It is concerned with the present and future applications of the budget and their implications onto the performance rates.
It evaluates the past actual performance rates, year after year.
The notion of time is based on flexibility, which may vary from an hourly focus to a decade. Reports
There is no flexibility as accounts reports, income statements or other governmental demands have a determined period to be issued, that goes from a quarter of a year to a year.
It prepares detailed reports on the organisation’s productivity and performance. Its reports are focused on the organisation as a whole.
Activities
It uses inter-related disciplines such as economics, decision sciences, behavioural sciences.
It mainly uses financial techniques.
Public accountants or chartered accountants are responsible for It analyses all the costs involved to auditing the organisation’s financial make and market a product. It statements. They are most of the forecasts sales, expenses and profits. time independent of the business It detects problems and spots but may give management opportunities. It applies the budgetary consulting and tax accounting services to the organisation. lines efficiently. It is performed by privately hired accountants.
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Generally Accepted Accounting Principles •
What is an accounting system?
It is a formal way of collecting, organising, classifying and delivering any piece of information dealing with an organisation’s activities. This mechanism is primarily used to comply with the demands of external parties, such as income tax authorities, government agencies, the U.S. Securities and Exchange Commission, and other regulatory bodies. Consequently, it is not directed to an organisation’s internal users. Most reports have to follow a set of rules known as Generally Accepted Accounting Principles (GAAP). These principles inform on conventions, rules, procedures and detailed practices on how to make up an accepted accounting practice at a given time. However, internal accounting reports may adopt their own set of procedures that are needed to inform the internal parties. Two different accounting systems may become expensive that is why most organisations choose to follow the GAAP instead of investing in their own set of information system.
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14.
What do Numbers Mean?
Numbers mean nothing by themselves. They have always to be related to something to be meaningful. They are the best indicators on how a business is doing. Indeed, every manager relies on the figures of sales and costs, to evaluate the net income of the business organisation he is managing. In its turn, the figure obtained will help him making decisions on the quotation of prices, on the manufacturing and marketing costs, on investment plans. Figures also help shareholders, creditors, investors in checking how efficiently a business is managed. As a matter of fact, if expenses are kept low or even decrease, it will mean that the manager is in perfect control of every department within the business organisation. On the other hand, if costs and expenses regularly increase, it will show a lack of control from the person in charge of the organisation. In order to track inefficiencies, managers should compare income statements of the previous years to that of the current year. The most important points to check are: • Gross income (sales) less cost of goods sold • Gross profit • Gross margin • Expenses (sales department, general and administrative, depreciation) • Total costs and expenses • Operating income (= EBIT: Earnings Before Interest and Taxes) • Income before taxes • Net income •
When can figures be considered positive or negative?
Figures may show that a company achieves high profits, nevertheless these figures on profits must be related to the money owed to the company, to the capital invested in machinery, or material. Thus, even though a company shows that it is profitable, those figures do not imply automatically that it has enough working capital or liquidity. Managers must analyse profits and cash flow (information obtained from the income statement and balance sheet) at the same time, as to have a more realistic perception of the solvency of the company. •
Accounting figures:
They always represent the cost of assets, despite the number of years spent after the acquisition of the assets. For example, something bought 20 years ago will be reported on the books of account at the price paid at the time it was purchased and not at its current market value.
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15.
Secretarial Tasks
Secretaries have to be efficient, versatile, always available and helpful and most of all they must know the business organization they are working for perfectly well. Here are some of the long list of tasks a secretary might perform: • Fixing appointments with the managing director or her immediate hierarchical superior. • Processing documents. • Receiving and sending emails, faxes, memos, letters. • Dealing with enquiries about the organization or about some specific department like that of sales, or import and export department. • Processing orders, invoices, deliveries, payments, transportation. • Making arrangements for business trips. • Booking hotel rooms, restaurant tables, theatre or concert seats. • Organizing the catering of seminars, conferences, business meetings. • Planning staff holidays, leaves, days off, training sessions. • Transmitting all the needed information to the different services. • Filing documents. • Receiving visitors. • Answering the phone. And certainly many more daily tasks according to the specificities of the organization a secretary works for. Nevertheless, most of a secretary’s precious time is spent on the phone and the expressions she uses most frequently are the following: • This is (name of the company). • I would like to speak to … • Can I have extension (number)… • I shall put you through to (name), at once. • I am calling to + verb
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•
Could you hold on just for a few seconds, please?
•
I am sorry but the line is busy right now, could you please call us in a while?
•
There is no reply, would you like to leave a message?
•
May I have your name please? / May I know who is calling?
•
Sorry, could you spell your name?
•
I shall transmit your message to (name) as soon as possible.
•
It is no trouble at all.
•
The pleasure is all mine.
•
Nice talking to you.
•
I shall be looking forward to hearing from you again.
•
Good-bye Sir / Madam / Miss
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6. RESUMO
1. O conhecimento das regras de utilização das formas verbais é fundamental. Este segundo Capítulo começa então por se dedicar às especificidades das formas verbais em Inglês. 2.
O Presente e o Futuro constituem os primeiros tempos em que aplicaremos as regras estruturais das formas verbais.
3.
Os pronomes interrogativos diferenciam pessoas ou objectos.
4.
As preposições alteram o significado de base dos verbos, pormenorizando-o .
5.
A oralidade é uma vertente essencial no estudo da língua Inglesa, daí este capítulo oferecer na segunda unidade, dedicada ao vocabulário elementar, algumas actividades que têm por objectivo o seu desenvolvimento.
6.
Após ter relembrado a importância dos princípios de contabilidade, esta unidade permitirá identificar as várias etapas que constituem uma transação comercial nacional ou internacional.
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7. PLANO DAS SESSÕES
Conteúdo
Metodologia
Meios Didácticos
Duração (horas)
Acetatos
00:20
Acetatos
1:30
Acetatos
00:40
Acetatos
1:00
Acetatos
1:00
I. Grammar 1. The Verbal Forms
Mencionar as regras de utilização das formas verbais, focando as suas estruturas globais. Insistir sobre o facto que em Inglês é indispensável ter o sujeito que faz a acção do verbo claramente identificado através de um nome próprio, substantivo ou pronome pessoal.
2. The Present
Relembrar as diferenças que existem entre o presente forma simples e o presente forma progressiva. Explicar a transformação de “DO” em “DOES” na terceira pessoa do Singular, tanto na forma interrogativa como na forma negativa.
3. The Future
Relembrar os auxiliares do futuro simples e futuro próximo. Indicar as excepções de utilização do futuro.
5. The Interrogative Pronouns
Relembrar o significado dos pronomes interrogativos e as suas particularidades. Exemplificar. Efectuar os exercícios de aplicação.
Relembrar os significados de base das principais 6. Prepositions and adverbs of preposições. Place Efectuar o exercício.
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II. Vocabulary 6. Directions and Mencionar as principais expressões idiomáticas utilizadas para pedir / dar indicações de direções Places
Acetatos
1.00
Criar um diálogo oral entre elementos da turma e de seguida efectuar por escrito o diálogo proposto. 7. Descriptions, sizes, forms, Incoterms
Ler os termos de vocabulário e de seguida esconder um dos lados das colunas e questionar os formandos sobre a sua tradução.
Acetatos
1:00
8. The Countries and Nationalities
Relembrar os países, nacionalidades, capitais e em alguns casos a moeda.
Acetatos
1:30
Acetatos
00:30
Acetatos
00:30
Acetatos
00:30
Efectuar a actividade de grupo (nunca mais do que 3 membros) sob forma de apresentação oral. Cada elemento do grupo terá no máximo 7 minutos para apresentar a sua parte. Esta tarefa permitirá desenvolver uma certa naturalidade ao comunicar em Inglês e dominar o receio de se dirigir a um público, de controlar as suas emoções. Utilizar fontes de informação em software como a Encarta Encyclopaedia, ou sob forma de Almanaques anuais como os da revista TIME. Os formandos podem utilizar acetatos ou mesmo apresentações em Powerpoint, se houver equipamento disponível que assim o permita. Avaliação: total 20
9. Feelings
Leitura / pronúncia
(5 pontos)
Correção sintáctica
(5 pontos)
Vocabulário / fluência
(5 pontos)
Cultura geral
(5 pontos)
Ler os termos de vocabulário e de seguida esconder um dos lados. Efectuar a actividade proposta.
10. Hobbies and Leisure
Ler os termos de vocabulário propostos e a sua tradução. Efectuar a actividade proposta.
11. Accounting Vocabulary
Ler os termos de vocabulário e de seguida esconder um dos lados e questionar sobre a sua tradução.
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III. Texts 12. Generally Accepted Accounting Principles
Efectuar as perguntas em destaque nas transparências e ouvir as propostas dos formandos. De seguida revelar as respostas possíveis. Relembrar os Princípios mencionados no Capítulo I.
da
Acetatos
00:30
Acetatos
3:30
Acetatos
1:30
contabilidade
Responder às perguntas. Corrigir as respostas a partir dos dados expostos no texto. 13. A Business Transaction
Identificar as várias etapas que constituem uma transação comercial nacional ou internacional. Insistir sobre os termos técnicos mais comuns, a utilizar neste contexto. Definir o que é uma carta de crédito ou guia de transação. Efectuar os exercícios propostos.
14. The Shipping Relembrar alguns dos termos mais comuns no Department âmbito do comércio internacional. Efectuar as tarefas propostas
Total: 15 horas
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8. ACTIVIDADES / AVALIAÇÃO Exercises (Manual do Formando− −pág. 79) All verbal forms are possible: Each correct answer: 2 marks // Total marks: 60 1.
2.
3.
4.
5.
6.
He won’t get this job as long as … a)
I shall live
b)
I live
c)
I lived
d)
I have lived
We may wonder when man … looking for what he can’t get. a)
stop
a)
will stop
b)
would stop
c)
stops
Never … believe John can pass that exam. a)
will Mr Smith
b)
won’t Mr Smith
c)
Mr Smith will
d)
had Mr Smith
There won’t be any change as long as everybody … to be more flexible. a)
refused
b)
will refuse
c)
refuse
d)
refuses
Two hours … more than I can wait. a)
is
b)
are
c)
that is
d)
it’s
… Mr and Mrs Brown! We’re going to ask them! a)
There are
b)
They are
c)
That is
d)
There’s
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7.
8.
9.
10.
11.
12.
13.
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… to be a few difficulties. a)
There seems
b)
There seem
c)
There is seeming
d)
There are seeming
Nobody can tell when the next train … a)
arrives
b)
has arrived
c)
will arrive
d)
arrive
Not only … of her decision, but I am sure that he will support her. a)
he approves
b)
he approved
c)
has approved he
d)
will he approve
What do you feel the boss … of your suggestion? a)
thinks
b)
has been thinking
c)
is actually thinking
d)
to think
In the next G8 meeting, … also expected to be measures to cope with the rising tide of bankruptcies. a)
It
b)
They are
c)
there is
d)
there are
The Government has little choice … quickly. a)
But to act
b)
though to act
c)
else than acting
d)
except acting
He had proved inefficient, but … a)
Did he hold the job
b)
hold the job he did
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14.
15.
16.
17.
18.
19.
c)
he did held the job
d)
he held the job, did he?
The next train for London … until midnight. a)
won’t be leaving
b)
won’t leave
c)
will leave
d)
won’t be to leave
Economic experts are debating how … a)
much the problem is bad
b)
bad is the problem
c)
bad the problem is
The solutions are not easy as politicians would … a)
have it
b)
want it
c)
there to be
d)
like them to
The Minister declared that … unlikely to be an improvement in living standards next year. a)
there was
b)
it was
c)
was
d)
is
Some of the experts think trouble may not come until next summer when the budget cuts … really hurting. a)
are
b)
will be
c)
be
d)
would be
It is his opportunism that will cost … a)
the election to him
b)
the election for him
c)
the election off him
d)
him the election
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20.
21.
22.
23.
24.
25.
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We … usually … to the pictures, but we … to-night. a)
are not … going … are going
b)
are not … going … go
c)
don’t … go … go
d)
don’t … go … are going
I think you are right about … trouble. a)
it is going to be
b)
there going to be
c)
it is to be
d)
there is to be
He may well win this battle; if he does, … a)
he will be done a hero
b)
he will be made a hero
c)
it will do him a hero
d)
it will make him a hero
… the military campaign is completed, the political battle will begin. a)
Whenever
b)
Unlike
c)
As long as
d)
The moment
The Company is deciding whether to close a factory … $30 million a year. a)
it says is losing
b)
it is said losing
c)
saying to lose
d)
it is said to lose
He intends to tell them as soon as they … a)
arrives
b)
arrived
c)
arrive
d)
will arrive
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26.
27.
28.
29.
30.
As it usually … in divorce cases, he will lose his children to his wife. a)
happen
b)
happens
c)
will happen
d)
is happening
No sooner are they together than … a)
they started quarrelling
b)
they started quarrels
c)
they start quarrelling
d)
they are starting quarrels
Every summer, … place serious accidents on this beach. a)
it takes
b)
there take
c)
there takes
d)
they take
Football players … play better than on their home ground. a)
do nowhere
b)
anywhere they don’t
c)
they don’t anywhere
d)
nowhere do they
Hardly … without his asking for you. a)
an hour goes by
b)
goes by an hour
c)
does an hour go by
d)
goes an hour by
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Exercises (Manual do Formando− −pág. 87)
Fill in the blanks with the right pronoun: (10 Marks) “Industrial misery: During the Industrial Revolution, (1) which started in the mid 18th century, there was an exodus from the country to the towns, (2) where the people usually lived in precarious conditions. They worked long hours and earned very little money, (3) that they spent in food and sometimes in gin, too. Charles Dickens, (4) who wrote mostly about the human misery of the 19th century, described the conditions of work in the factories, and mines (5) which enabled Britain to become the most powerful country during the Victorian period.” Multiple Choice Questions: Put a circle around the correct answer. (10 Marks) 1.
2.
3.
4.
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It’s the girl … mother is a famous novelist. a)
which
b)
whose
c)
of which
d)
who
I think that … the country needs most is wise leadership. a)
what
b)
which
c)
this
d)
those
Tell me … of these programmes you want to watch. a)
what
b)
whom
c)
which
d)
that
I’m afraid I don’t know … time they arrive. a)
whose
b)
what
c)
that
d)
which
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5.
6.
7.
8.
9.
10.
The place … Mr and Mrs Jones live is really quiet. a)
which
b)
where
c)
in which
d)
in where
… of these cakes will you buy? a)
Which
b)
Whose
c)
What
d)
How much
All … I know is that you are late again. a)
that
b)
what
c)
which
d)
who
The telephone isn’t working, … is an awful nuisance. a)
what
b)
that which
c)
which
d)
than
The day … the war broke out, I was celebrating my birthday. a)
Which
b)
When
c)
Whenever
d)
in which
… do you think is the most remarkable man of our century? a)
Whom
b)
Whose
c)
Who
d)
Which
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Exercises (Manual do Formando− −pág. 91) Multiple Choice Questions: Put a circle around the correct answer. Each correct answer: 2 marks // Total marks: 60 1.
2.
3.
4.
5.
6.
II 92
There was strong opposition … the part of the farmers. a)
from
b)
of
c)
on
d)
at
It is …the national interest that a decision should be made at once. a)
in
b)
of
c)
out of
d)
to
Almost half of the country’s debt load is … the form of short-term loans. a)
under
b)
on
c)
in
d)
from
You can’t judge them … appearances. a)
at
b)
to
c)
in
d)
by
The unions slammed the door … further negotiations. a)
at
b)
in
c)
over
d)
on
The dangerous criminal has just escaped … prison, but the police are after him. a)
from
b)
to
c)
…
d)
at
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7.
8.
9.
10.
11.
12.
13.
The nuclear plant has been … attack for its poor safety record. a)
on
b)
under
c)
in
d)
for
John keeps asking favours … the manager. a)
to
b)
at
c)
by
d)
of
They are asking us … help. a)
…
b)
from
c)
at
d)
for
They have decided to allocate $2 million to compensate … those workers who lost their jobs. a)
by
b)
…
c)
for
d)
to
All this money will compensate … the loss of his health. a)
by
b)
…
c)
for
d)
to
My house is not … sale a)
for
b)
at
c)
in
d)
to
Shopkeepers are more and more reluctant to sell … credit. a)
at
b)
to
c)
in
d)
on
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14.
15.
16.
17.
18.
19.
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I enjoyed all his films … the exception of his last. a)
with
b)
for
c)
at
d)
to
How much did he give you in return … your old car? a)
of
b)
for
c)
to
d)
by
I was giving him English lessons in exchange … Maths lessons. a)
of
b)
for
c)
to
d)
by
It’s unfair to put the blame … him alone. a)
to
b)
at
c)
on
d)
with
The new law will take effect … next week. a)
as of
b)
up to
c)
as on
d)
as
It’s a good thing there’s only three … us. a)
in
b)
out of
c)
among
d)
of
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21.
22.
23.
24.
25.
26.
Lots of unemployed workers do not bother to register … the dole. a)
at
b)
to
c)
in
d)
on
He was given preference … me. a)
on
b)
over
c)
by
d)
to
Prices rose … 14% last year. a)
by
b)
of
c)
at
d)
on
Inflation rose …4% last year. a)
at
b)
of
c)
to
d)
on
The result of the match will certainly depend … the weather. a)
of
b)
on
c)
for
d)
from
I would like to know who is responsible … this mess. a)
of
b)
on
c)
for
d)
to
His attitude is widely different … what it used to be. a)
of
b)
with
c)
from
d)
to
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27.
28.
29.
30.
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We should assess the situation … the light of the recent political developments. a)
at
b)
under
c)
on
d)
in
James is confident … winning the contest. a)
with
b)
of
c)
at
d)
in
Some of their methods were quite strange … me. a)
at
b)
for
c)
with
d)
to
He is getting impatient … the prolonged delay. a)
at
b)
for
c)
with
d)
on
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Exercises (Manual do Formando− −pág. 98) Write a dialogue between a tourist who has a map of the city but who is lost and asks for directions, interesting places to visit and a passer-by who tries to help him or her. Then, play it in front of the class.
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Exercises (Manual do Formando− −pág. 112) (20 Marks) Choose a country and present it orally to the rest of the group. You may work in teams of two or three, if you wish. The topics that you have to focus on are: its geographical location, and particularities, its government, number of inhabitants, its GDP, its unemployment and inflation rates, natural resources, major trading partners, etc…
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Exercises (Manual do Formando− −pág. 115) (20 Marks) Describe orally how people feel if they are in love, if they succeed in closing a contract, if they are laid off, if they are leaders of a highly performing team, etc… Now write about your favourite literary, cinematographic character mentioning the part that they performed best and try to find why.
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Exercises (Manual do Formando− −pág. 117) (20 Marks) Write about your favourite holidays or trip describing what you enjoyed doing, the places that you visited, what you felt and learnt. Develop your essay by focusing on the importance of travelling and discovering different cultures, knowing more about different customs and peoples and what it may bring to your personal and professional life.
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Exercises (Manual do Formando− −pág. 125) (20 Marks) 1.
Explain the necessity for accounting systems within a business organisation.
2.
Are accounting requirements the same for all companies? Why?
3.
What is the AICPA? Describe its role.
4.
Mention and explain the main accounting policy disclosures.
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Exercises (Manual do Formando− −pág. 132) Write an essay on: (20 Marks) 1.
What are the successive steps of a commercial transaction?
2.
Write about the invoice: what are its purposes, contents, etc…
3.
What is an L/C?
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Exercises (Manual do Formando− −pág. 135) Read the following text and use some of its information to fill in the B/L form: (20 Marks) Port-Ceramics is a factory situated in Caldas da Rainha. It produces tableware items for European and American supply chains and retailers, like Harrod’s, Marks and Spencer’s, Carrefour, Wal-Mart, and many others. It exports its goods through a forwarding agent, Forward A. Ltd. By next week, it will have to send two containers of 40 feet each of 1000 ready packed diner sets, with a gross weight of 2.5 kg each, for a total value of 100.000 Euros, from Lisbon to London, to arrive before October 12, as Marks and Spencer’s want to launch a promotion of those items in midOctober all over their British stores.
Liner Bill of Lading MARY U2
Nº of Original Bill of Lading: Shipper:
Consignee:
Notify Party:
Vessel:
Port of Loading:
Port of Destination:
Freight Payable at: Nº of Packs:
Kind of Packing:
Gross Weight:
Measurement (cubic metres):
Description of Goods:
Place and date of issue:_______________________________ Signed by: __________________________ Position: ____________________________
Freight paid in: __________________________________________________ Per: ______________________________________________ as agents of: _______________________________________
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9. TRANSPARÊNCIAS
I.
GRAMMAR
1. The Verbal Forms
The Simple Form
1.
Structure:
Subject + Verbal base
2.
Use:
To express a habit, a generality, a scientific truth or anything that is undeniable.
3.
Examples:
Every day, I get up at 7:00 a.m. Children love playing. Global warming will gradually increase the level of the Oceans. The Progressive Form
1.
Structure: Subject + To BE conjugated at the tense of the speech + ACTION Verb at the infinitive without to + ING (= GERUND)
2.
Use:
To express that an ACTION is occurring at the tense of the narrative.
3.
Examples:
You are studying English. She was reading a book when the telephone rang. We will be working by the time our children wake up. The Interrogative Form
1.
Structure:
Auxiliary + Subject + Verbal base
2.
Use:
To ask a question
3.
Examples:
Do you like chocolate? Did you enjoy your meal? Will you go to Sweden for Christmas? The Negative Form
1.
Structure:
Subject + Auxiliary + NOT + verbal base
2.
Use:
To answer negatively or to deny something
3.
Examples:
You do not live in the USA They have not got a house in New York. We would like to go to Egypt on holidays.
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2. The Present
STRUCTURE
Simple Form Subject + Infinitive without “TO” Exception: At the 3rd person of the Singular (she ; he ; it) an “S” MUST be added at the end of the infinitive.
USE
To express a habit or I go to the cinema every Saturday. something done with a certain regularity. She goes for walk every Sunday morning, then she watches TV or relaxes while reading a book To express a generality
For the verbs ending To express an with: o ; sh ; ch ; x; evidence, a truth. we must add “ES”
Progressive Form
EXAMPLES
Subject + To BE at the To express that an PRESENT + Action ACTION is occurring Verb + ING right now.
Accountants collect financial data in order to help managers efficiently. Manufacturing entities make things while service entities provide advice or assistance.
Look, your boss is smiling. Listen, the telephone is ringing. Now, I am reading some examples in English.
Progressive To Be + Subject + Interrogative Action Verb + ING Form
Ask a question about something occurring right now
What are you thinking of?
Interrogative Auxiliary (DO or DOES)+ Subject + Form
Ask a question
Do you like Jazz? Does she work here?
Infinitive without “TO”
Does he want a beer? Does your cat drink milk? Do we play tennis every day? Do you understand Italian? Do they live together?
Negative Form
Subject + Auxiliary + NOT + infinitive without “TO”
Answer negatively.
I do not like Jazz. She does not work here. They do not live together.
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3. The Future
STRUCTURE
Simple Form I / WE + shall + infinitive without “TO”.
You / he / she / it / they + will + infinitive without “TO”
Progressive Form
Subject + to be at the future + Action verb + ING BE GOING TO + infinitive
Interrogative Shall / will + subject + infinitive without “TO” Form
USE
To situate an event or action in the future.
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I shall go to Paris next week. We shall speak English only in class. I hope you will have the opportunity to visit Paris during your business trip.
Never use a future after: - when - as soon as - as long as Use the Present.
You will not fool me, as long as I live.
To situate an action in I shall be waiting for you around 7:00 p.m. the future + notion of time I am going to play tennis with James. To express some They are going to get married by next intentions, convictions, year. certainties To ask a question about a future event To propose something
Negative Form
EXAMPLES
To answer negatively about an event occurring in the future
Will you be home by midnight? Shall we go to the cinema? Will your friends stay for dinner? I shall not go to China next summer (I shan’t go…) You will not work on Christmas Eve (you won’t work…)
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4. The Interrogative pronouns
The Adjective Pronouns
• WHAT + Noun ?
Ex: What book are you reading?
• WHICH + Noun ?
Ex: Which drinks do we need?
• Possessi on:
• WHOSE + Noun ?
Ex: Whose car is that?
• Choice:
• WHICH + Noun?
Ex: Which bag is yours – the black one or the little red one?
• Quantity:
• HOW MUCH + Noun?
Ex: How much money do you have?
• HOW MANY + Noun?
Ex: How many books have you got?
• Identificat ion:
The Interrogative Pronouns
Interrogative pronouns that refer to human beings or personified objects or animals: • WHO (Subject or complement)
Ex: Who is that man by the door?
• WHOEVER
Ex: Whoever calls me, tell them I’m out
• WHOM (+ Phrasal verb)
Ex: Whom are looking at?
• WHOSE
Ex: Whose is this?
Interrogative Pronouns that refer to anything except to human beings: • WHAT
Ex: What are you doing?
• WHATEVER
Ex:Whatever you did, we won’t blame you.
• WHICH
Ex: Which do you prefer? Jazz or Rock’n Roll.
• WHICHEVER
Ex:Whichever you choose, it’s yours.
• HOW MUCH
Ex: How much do you need?
• HOW MANY
Ex: How many will come?
• WHY
Ex: Why shout?
• WHERE
Ex: Where do you come from?
• WHEREVER
Ex:Wherever you look, you’ll find beauty.
• WHEN
Ex: When are you leaving?
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• WHENEVER
Ex:Whenever you are ready, we shall leave.
• HOW
Ex: How are you?
• HOWEVER
Ex: However interesting irt is, I don’t like it.
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5. Prepositions and Adverbs of Place
Prepositions of Place
Above / across / against / around / at / behind / below / beneath / beside / between / beyond / by / down / from / in / in front of / inside / into / near / next to / off / on / on to Opposite / out of / outside / over / past / round / through / to / towards / under / up AT:
It is static. It is also used for a place which is attended by a group of people with a specific aim: EX: At home (by a family, with the aim of living) At church (by believers, with the aim of praying) At school (by students, with the aim of learning)
IN:
Unrestricted area where anyone can go. EX: In the park, in the street
TO:
Implies a movement EX: She is going to school
Prepositions of Time
After / at / before / between / by / during / for / from / in / on / past / since / through(out) To / towards / until / till / within SINCE:
Marks the starting point of an action. It can be a date, or a precise moment in time. EX I haven’t seen him since his birthday party
FOR:
Indicates how long something may last. EX: We have been dancing for an hour.
DURING:
Indicates a period of time. EX: 50 million people died during World War II.
BY:
Means “not later than” and “at the same time as” EX: By the time I get back home, you will be in New York. I shall travel by night.
AT: + TIME
EX: The train is due at 10:00 a.m.
ON: + DAY / DATE
EX: You can start working on Monday.
IN: + YEAR / period of time:
EX: He was born in 1975.
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II.
VOCABULARY
6. Directions and Places
Directions
Verbs and expressions used when asking for directions: • Excuse me, could you tell me the way to …, please? • Excuse me Sir / Madam / Officer, would you be so kind as to tell me how I can get to ..., please? Verbs and expressions used when giving directions: • Certainly. You have to ... go ; turn ; drive through ; walk ; ride ; stop ; pass by ; cross
To go straight on
Continuar em frente
To go back
Voltar
To go to the round about
Ir até à rotunda
To go over the bridge
Passar a ponte
To turn right / left
Virar à direita / esquerda
At the first street on your left, you will find.
…na primeira rua à esquerda, encontrará
At the traffic lights…
Ao semáforo…
At the cross-roads…
No crusamento…
At the zebra crossing
Na passagem para peões
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Places
Train station
Estação de caminho de ferro
Post Office
Correios
Church
Igreja
Town Hall
Câmara
Court
Tribunal
Police Station
Esquadra de policia
Library
Biblioteca
Market square
Praça do Mercado
Park
Parque
Car park
Parque de estacionamento
Castle
Castelo
Airport
Aeroporto
Harbour / port
Porto
Theatre
Teatro
Concert Hall
Sala de Concertos
Museum
Museu
Beach
Praia
River
Rio
Lake
Lago
Dam
Barragem
Shopping Centre / Mall
Centro comercial
Leisure Centre
Centro de Lazer
Health Centre
Centro de Saúde
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7. Descriptions / Sizes and Forms / Incoterms
Descriptions •
Colours (UK) / Colors (US) :
•
Cores:
Blue / yellow / red
Azul / amarelo / vermelho
•
Uma cor pode ser:
A colour may be :
Light
Clara
Dark
Escura
Bright / loud / gaudy
Viva
Dull / washed-out
Desvanecida / deslavada
Acid / shrill
Ácida
Soft
Suave
Blatant
Agressiva
Dreary
Triste
Cheerful
Alegre
A shade may be:
Um tom (sombreado) pode ser:
Warm / cold
Quente / frio
Mat / pastel
Mate / pastel
Silvery
Prateado
Whitish Bluish
Branqueado Azulado
Navy blue
Azul marinho
Midnight blue
Azul escuro
Royal blue
Azul turquesa
Prussian blue
Azul de Prussia
Steely blue
Azul acinzentado
Carmin
Carmim
Cobalt blue
Azul cobalt
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Green
Verde
Emerald
Verde esmeralda
Fawn / tawny / fauvist
Fovista / cor quente
Sea-green
Verde mar
Grey
Cinzento
Shadowy grey
Acinzentado
Indigo
Índigo / anil
Yellowish
Amarelado
Blackish
Tom de preto
Ochre
Ocre
Blood red
Vermelho sangue
Purple
Roxo
Violet
Violeta
Brown
Castanho
Beige
Beige
•
•
Flavours (UK) / Flavors (US):
Sabores:
Sweet
Açucarado
Salty
Salgado
Bitter
Amargo
Tart
Ácido
Spicy
Picante
Insipid/ tasteless
Insípido / sem sabor
•
•
Physical Appearance:
Aparência física:
A figure / silhouette
Silhueta
Graceful
Graciosa
Delicate
Fina
Deformed
Desformada
Hunchback
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Tall
Alta
Medium height
Altura média
Short / small
Pequena
Fat
Gordo
Plump/ chubby
Redondo
Slim / thin / slight / slender
Elegante / magro / esbelto
Massive build
Forte
Flopsy / awkward
Desajeitado
Complexion
Cor da pele
Skin
Pele
Beauty spot
Sinal
Wart
Verruga
Wrinkle
Ruga
Fringe
Franja
Bald
Careca
Moustache
Bigode
Blond / brown / black hair
Cabelos louros / castanhos / pretos
Shapes and sizes •
Shapes:
•
Formas:
Straight / curved
Recto / torto
Horizontal / vertical
Horizontal / vertical
Oblique / perpendicular
Oblíquo / perpendicular
Parallel / converging (or diverging)
Paralelo (a) / convergente (ou divergente)
Broken lines
Linhas quebradas
Right angle
Ângulo direito
Acute or obtuse angle
Ângulo agudo ou obtuso
Curve
Curva
Round
Redondo
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Circular
Circular
Elliptical
Elíptico
•
•
Sizes:
Tamanhos:
Small / large
Pequeno / grande
Wide / narrow
Largo / estreito
Long / short
Comprido / curto
Tight / loose
Apertado / amplo
Deep / low
Profundo / baixo
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•
II. ACCOUNTING SYSTEMS
Incoterms (international commercial terms)
•
Incoterms
Fob (free on board)
Franco a bordo
Cfr (cost and freight)
Custo e frete
Cif (cost, insurance, freight)
Custo, seguro e frete
B/l (bill of lading)
Conhecimento (ou guia) de carga (transporte marítimo)
B/e (bill of exchange)
Letra de câmbio
L/c (letter of credit)
Letra de câmbio
To ship
Expedir
Shipper
Expeditor
Carrier
Transportador(a)
To despatch
Despachar
Forwarder
Despachante
To fill out a form
Preencher um formulário
To check boxes
Verificar caixas
Item
Artigo / item
Customs requirements
Requisitos alfandegários
Samples
Amostras
Duty free
Livre de imposição
Container
Contentor
Container ship
Barco transportando contentores
Articulated lorry (uk)
Camião reboque
Articulated truck (us)
(idem)
Railway wagon
Carruagem
Pick-up van
Carrinha de caixa aberta
Wharehouse
Armazém
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Consignee
Destinatário
Consignor
Expeditor
Consignment / destination
Destino
Departure / arrival
Partida / chegada
Country of origin
País de origem
Cask
Túnel
Keg
Pequeno tonel
Carton
Caixa de papelão
Bale
Fardo
Crate
Caixote
Case
Caixa
Barrel
Barril
Sack
Saco
Cardboard
Papelão
Cloth
Tecido
Glass
Vidro
Hemp
Cânhamo
Wood
Madeira
Plastic
Plástico
Airtight
Embalado em vácuo
Waterproof
À prova de água
Enclosed
Fechado
Open
Aberto
Locked
Fechado à chave
Sealed
Selado
Refrigerated
Refrigerado
Padded
Almofadado
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Band
Tira / fita
Wrapped
Embrulhado
Strengthened with
Reforçado com
Insulated
Isolado
Perishable goods
Bens pereciveis
Use no hooks
Não usar ganchos
This side up / down
Este lado para cima / para baixo
Keep dry
Manter ao seco
Poison
Veneno
Corrosive
Corrosivo
To load / to unload
Carregar / descarregar
Port of loading
Porto de embarque
Port of destination
Porto de desembarque
High speed delivery
Entrega rápida
Door-to-door delivery
Entrega directa ao domicilio
Weight
Peso
Measurement
Medidas
Delay
Atraso
Schedule
Horário
Maintenance costs
Custos de manutenção
Packaging
Embalagem
Advice note
Conselho
Waybill
Guia de transporte
Delivery note
Nota de entrega
Bill of lading (b/l)
Guia de carga
Bill of entry (b/e)
Guia de entrada
Invoice
Factura
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Goods missing
Falta mercadoria
Goods damaged
Mercadoria estragada
Wrong goods
Mercadoria errada
Theft
Roubo
Breakage
Quebras
Indemnity
Indemnização
Broker
Corretor
Loss
Perda
Insurance company
Companhia de seguros
Insurers
Seguradoras
To request
Requerer
To renew
Renovar
Confirm
Confirmar
To declare
Declarar
To inspect
Inspeccionar
To assess
Analisar, ponderar
To report
Relatar
To issue
Emitir
Issuance
Emissão
Fee
Tarifa
Voucher
Recibo / justificativo
Counterfoil
Talão
Wholesale
Venda a grosso
Expenses
Despesas
Excise tax
Imposto indirecto
To tow
Rebocar
Liability
Responsabilidade
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8. Countries and Nationalities
COUNTRY
•
NATIONALITY
CAPITAL CITY
CURRENCY
Members of the European Union:
Austria
Austrian
Vienna
Euro
Belgium
Belgian
Brussels
Euro
Cyprus
Cypriots
Nicosia
Cyprus Pound
Czech Republic
Czech
Prague
Koruna
Denmark
Danish
Copenhagen
Krone
Estonia
Estonian
Tallinn
Estonian Kroon
Finland
Finnish
Helsinki
Euro
France
French
Paris
Euro
Germany
German
Berlin
Euro
Greece
Greek
Athens
Euro
Hungary
Hungary
Budapest
Forint
Ireland
Irish
Dublin
Euro
Italy
Italian
Rome
Euro
Latvia
Latvian
Riga
Lats
Lithuania
Lithuanian
Vilnius
Litas
Luxembourg
Euro
Luxembourg Malta
Maltese
Valletta
Maltese Lira
Poland
Polish
Warsaw
Zloty
Portugal
Portuguese
Lisbon
Euro
Slovakia
Slovakian
Bratislava
Slovak Koruna
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COUNTRY
NATIONALITY
CAPITAL CITY
CURRENCY
Slovenia
Slovenian
Ljubljana
Tolar
Spain
Spanish
Madrid
Euro
Sweden
Swedish
Stockholm
Krona
The Netherlands
Dutch
Amsterdam
Euro
London
Pound Sterling
The United Kingdom British •
Other European countries:
Norway
Norwegian
Oslo
Krone
Switzerland
Swiss
Bern
Swiss Franc
Yugoslavia
Yugoslavian
Belgrade
Yugoslav new dinar
Romania
Romanian
Bucuresti
Leu
Bulgaria
Bulgarian
Sofia
Lev
Ukraine
Ukrainian
Kiev
Hryvnia
Russia
Russian
Moscow
Ruble
China
Chinese
Beijing (Peking)
Yuan
Japan
Japanese
Tokyo
Yen
India
Indian
New Delhi
Rupee
Iran
Iranian
Tehran
Irak
Iraki
Baghdad
Syria
Syrian
Damascus
Israel
Israeli
Tel-Aviv
Lebanon
Lebanese
Beirut
Saudi Arabia
Saudi Arabian
Riyadh
•
•
ASIA:
The Middle East:
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COUNTRY
•
AMERICA
•
North America:
NATIONALITY
CAPITAL CITY
CURRENCY
Canada
Canadian
Ottawa
Canadian Dollar
The United States of America
American
Washington District of Columbia (D.C.)
US Dollar
Mexico
Mexican
México City
Venezuela
Venezuelan
Caracas
Paraguai
Paraguaian
Asuncion
Brazil
Brazilian
Brasilia
Colombia
Colombian
Santa Fe of Bogota
Peru
Peruvian
Lima
Chile
Chilian
Santiago of Chile
Argentina
Argentinian
Buenos Aires
Bolívia
Bolivian
La Paz
Egypt
Egiptian
Cairo
Libya
Libyan
Trípoli
Algeria
Algerian
Algiers
Marocco
Maroccan
Rabat
Mauritania
Mauritanian
Nouakchott
Nigeria
Nigerian
Abuja
South Africa
South African
Pretoria
Angola
Angolan
Luanda
•
•
South America:
AFRICA:
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COUNTRY
•
NATIONALITY
CAPITAL CITY
OCEANIA:
Indonesia
Indonisian
Jakarta
Timor
Timorese
Dili
New Guinea
New Guinean
Port Moresby
Philipines
Philipinian
Manilla
Australia
Autralian
Cambera
New Zeland
New Zelandese
Wellington
New Caledonia
New Caledonian
Noumea
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9. Feelings •
Feelings:
•
Sentimentos:
Pleasant
Agradável
Cheerful
Alegre
Delight
Alegria/ deleite
Joy
Alegria
Grateful
Grato
Gratitude
Gratidão
Weary
Cansado
Depressed
Deprimido
Upset
Aborrecido / transtornado
Desperate
Desesperado
Sad
Triste
Tenderness
Ternura
Tender
Terno
Touched
Enternecido / comovido
Sympathetic
Piedoso / ter compaixão
Surprised
Surpreendido
Amazed
Espantada
Stunned
Estupefacto
Frightened
Assustado
Uneasy
Preocupado
Anxious
Ansioso
Fearful
Amedrontado
Terrified
Aterrorizado
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Nervous
Nervoso
Gloomy
Melancólico
Angry
Zangado
Irritated
Irritado
Furious
Furioso
Sensible
Razoável
Sensitive
Sensível
Admiration
Admiração
Dislike
Aversão
Confidence / confident
Confiança / confiante
Loathing
Nojo
Spite
Despeito
Jealousy
Ciúmes
Envy
Inveja
Contempt
Desprezo
Patriotism / patriot
Patriotismo
Malice / rancour
Maldade / rancor
Ambition / ambitious
Ambição / ambicioso
Power / powerfull
Poder / poderoso
Love / beloved
Amor / amado
Kindness / kind
Amabilidade / amável
Esteem
Estima
Faith / faithful
Fé / fiel
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10.
Hobbies and Leisure
ART / Fine Art
ARTE / Belas Artes
Painting
Pintura
Sculpture
Escultura
Literature
Literatura
Music
Música
Dance
Dança
Theatre
Teatro
Cinema
Cinema
Minor Arts
Outras Artes
Architecture
Arquitetura
Ceramics
Cerâmica
Pottery
Olaria
Embroidery
Bordados
Tapestry
Tapeçaria
Upholstery
Estofador
Stained-glass
Vitrais
Silk painting
Pintura sobre seda
Fashion design
Criação de moda
Engraving
Gravura
Drawing
Desenho
Photography
Fotografia
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Hobbies
Passatempos
To play of a musical instrument
Tocar um instrumento musical
To practice a sport
Praticar desporto
To play tennis, table tennis, golf
Jogar ténis, ténis de mesa, golf
To go to the theatre, cinema, opera
Ir ao teatro, cinema, ópera
To go for a walk
Ir passear a pé
To watch television
Ver televisão
To read a book, a magazine,a newspaper
Ler um livro, uma revista, um jornal
To play chess
Jogar xadrez
To go fishing, hunting
Ir à pesca, à caça
To do horse-riding
Fazer equitação
To go camping, mountain-climbing
Ir acampar, escalar
To go skiing
Fazer ski
To go swimming
Ir nadar
To jog, run
Correr
To ride a bicycle
Andar de bicicleta
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Accounting Vocabulary
A Accounting / accountancy
Contabilidade
Accounting control system
Sistema de controlo contabilístico
Accounting Standards Board (ASB)
Comissão de Normas Contabílisticas (Inglaterra)
Accurate / accurately
Preciso / com precisão
Acquisitions
Aquisições / Compras
Annual report
Relatório Anual
Assets
Activos / bens
Audits
Auditorias
Auditor
Auditor
Authorized capital
Capital nominal
B Balance sheet
Balanço
Bill of exchange (B/E)
Letra de Câmbio
Branch
Sucursal / Filial
Brand
Marca
Board of Directors
Conselho de Administração
Budget
Orçamento
C Cash flow
Fluxos financeiros
Chart
Mapa
Organizational chart
Organograma
Chartered public accountant
Técnico de contas
Costs
Custos
Creditors
Credores
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D Data
Dados / Informação
Data storage
Armazenamento de dados
Debentures
Obrigaçoes
Debtors
Devedores
Decision making process
Processo de tomada de decisão
Delivery notes
Guia de entrega
Discount
Desconto
Dividends
Dividendos
E Earnings
Lucros / Ganhos
Earnings per share (EPS)
Lucros por acção
European union (EU)
União Europeia
Expenditure
Despesa / Pagamento
Expense
Despesa
F Factory cost forecast
Previsão de custo industrial
Feedback
Reacção / resposta
Fifo (first in, first out)
Primeiro a entrar, primeiro a sair
Financial accounting
Contabilidade financeira
Fixed assets
Activo Imobilizado
Forecast
Previsão
H Hire
Alugar / contratar
Hiring
Contratação
Hire and purchase
Aluguer e compra
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I Income
Rendimento
Inflation
Inflação
Information Systems
Informática / Sistemas de Informação
Interest rate
Taxa de juro
Inventory
Inventário
Investment
Investimento
Investor
Investidor
Invoice
Factura
Issued capital
Capital emitido
J Job
Emprego
Joint venture
Umião de duas ou mais empresas
L Leader
Dirigente
Leadership
Liderança
Lease
Renda / Aluguer
Ledger
Livro do Razão
Liabilities
Responsabilidades
Lifo (last in, last out)
Último a entrar, último a sair
Liquidity
Liquidez
Loan
Empréstimo
M To manage
Gerir / administrar
Management
Gestão
Manager
Gestor
Manufacture
Produzir / Fabricar
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Manufacturing costs
Custos de produção
Margin
Margem
Market
Mercado
Mortgage
Hipoteca
Motivation
Motivação
Multinational company
Empresa multinacional
N Nominal value
Valor nominal
O Online
Via Internet
Order
Encomenda
Organisation / Business organisation
Organização / empresa
Overhead costs
Gastos Gerais
Overdraft
Saldo negativo
P Patents
Patentes
Performance
Desempenho
Performance evaluation
Avaliação de desempenho
Planning
Planeamento
Policy
Política / estratégia / apólice
To post an entry
Lançamento contabilístico
Price depreciation
Depreciação de preços
Products
Produtos
Profit and loss accounts
Conta de Exploração / Demostração de Resultados
Profit centres
Centros de lucros
Purchase / to purchase
Compra / comprar
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R Rate
Taxa
Report
Relatório
Research
Pesquisa
Revenues
Receitas
Return On Capital Employed
Retorno do investimento
S Salary
Ordenado
Sales
Vendas
To share
Partilhar
Shares
Acções de uma sociedade anónima
Shareholders
Accionistas
Spreadsheet
Folha de cálculo
Statistics
Estatística
Stocks
Mercadorias
Stock Exchange
Bolsa de Valores
Subsidy
Subsídio
Subsidiary
Sucursal
T To takeover
Tomar o controlo de uma empresa
Target
Alvo
Tax
Imposto
Taxation
Fiscalidade
Trade-mark
Marca registada
Trading profit
Margem comercial
Turnover
Facturação
(Staff) turnover
Rotação
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V Value-added
Valor acrescentado
Value Added Tax (VAT)
IVA
Variable costs
Custos variáveis
W To write-off
Estornar
Z Zero stock
Stock zero
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10.
12.
TEXTOS COMPLEMENTARES PARA O FORMADOR
Generally Accepted Accounting Principles
What is an accounting system?
It is a formal way of collecting, organising, classifying and delivering any piece of information dealing with an organisation’s activities. This mechanism is primarily used to comply with the demands of external parties, such as income tax authorities, government agencies, the U.S. Securities and Exchange Commission, and other regulatory bodies. Consequently, it is not directed to internal users of an organisation. Nevertheless, there are internal accounting reports that may adopt their own set of procedures that are needed to inform the internal parties. Most external or internal reports have to follow a set of rules known as Generally Accepted Accounting Principles (GAAP). These principles inform on conventions, rules, procedures and detailed practices on how to make up an accepted accounting practice at a given time. Two different accounting systems may become expensive that is why most organisations choose to follow the GAAP instead of investing in their own set of information system. Accounting policy disclosures
All financial statements issued in accordance with GAAP must include a description of all significant accounting policies of the reporting entity. In the USA the American Institute of Certified Public Accountants (AICPA) is a professional organisation governing Certified Public Accountants and one of its fundamental aims has been to draw general guidelines for the performance of audit work within a business organisation. Indeed, the result was the Statement on Auditing Standards requiring that: • the auditor reports on the company’s compliance with GAAP. • There must be inclusion of adequate informative disclosures • The auditor expresses his or her opinion as to the fairness of the financial statement presentation • The company being audited, not the auditor, has primary responsibility for the preparation of accurate and complete financial statements. • Audits can only be conducted by Certified Public Accountants (CPAs) and they must attest that the financial position is fairly presented, regardless of whether such a position is good or bad.
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13.
Business transaction: invoices, forms of payment
inquiries,
quotations,
delivery,
Introduction
Any business transaction must be accompanied by a document mentioning the different parties involved as well as the precise terms and object of the transaction. Some of these documents are used as entries in bookkeeping and considered as an official proof in case of dispute. Inquiries / enquiries
Whenever a prospective customer or client is interested in a product he writes a letter to the supplier inquiring about the sales terms: price, delivery dates, terms of payment, discounts, after-sale services, and many others.
Moore’s Ceramics
November 23, 2002 Dear Sirs, We visited one of your customers who kindly gave me your contact, since I showed some interest in your products. Indeed, I would be grateful if you could send me a leaflet, or a brochure or even a catalogue exhibiting your product lines, as well as the corresponding price list and order form in case we should decide to order any of your goods. Would you also specify your terms of payment, and discount rates for bulk orders, as well as possible delivery dates. We shall be looking forward to hearing from you. Best regards,
Jane Moore Junior Manager Sales Department Moore’s Ceramics – Uptown Road 45, Preston – UK 455576890 – www. Mooreceram.com
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Quotations
A request for a quotation or a pro-forma invoice generally follows an enquiry about the business organisation or a specific product. A quotation describes the product itself and quotes a price for it, mentions the time of shipment, and gives details about the terms of sale and terms of payment. It includes the following points: • Buyer’s name and address; • Buyer’s reference number and date of inquiry; • Listing of requested products and their brief description; • Price of each item in US dollars or Euros; • Gross and net shipping weight in metric units; • Total cubic volume and dimensions ready packe; • Trade discount, only if applicable; • Delivery point; • Terms of sale; • Terms of payment; • Insurance and shipping costs; • Validity period for quotation; • Total charges to be paid by customer; • Estimated shipping date to consignee; • Estimated date of shipment arrival.
Most of the time customers require a pro-forma invoice, but normally the seller includes a proforma invoice with the quotation even though it has not been requested. It is not for payment purposes but just quotations in an invoice format. It certifies that it is not a definitive invoice but a model in order to enable the buyer to get an import license or arrange for funds.
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Sample Pro-forma Invoice
Harrison and Brothers Ltd 200 DJ Street, Newark, NJ 50007
Tel. 457-382-9100 To:
Fax: 457-382-9102
James Y. Morrison
Your Reference: WW/ Jan. 7.01
PO Box 3456 London, UK Our reference: Moo/ Dec.15. 00 We hereby quote as follows
Terms of Payment: Letter of Credit Terms of Sale: CIF Boum
Quantity
Model
3
2-6
Description
Unit
Extension
Separators in
$2,000.00
$6,000.00
accordance with attached specifications Total FOB Newark, NJ domestic packed
$ 6,000.00
Export processing, packaging, prepaid inland freight to JFK International Airport & forwarders’ handling charges FOB Heathrow International Airport, UK
$ 2,500.00
Estimated air freight and insurance
$ 1,600.00
Est. CIF Boum, UK
$10,100.00
Estimated gross weight 2 890 kg
Est. cube 2.5 cu. m
Export package 3.500 kg
Export packed 5.5. cu m
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Orders
Every order has to be confirmed in writing a letter or in a special printed form. The supplier must confirm the order, mentioning that the order has been duly booked and is going to be met in the agreed period of time. Thus, the sale contract is concluded and the supplier is bound to execute the order. If, owing to unforeseen circumstances, like a strike, stock shortage, or overdue delivery, the supplier is not in a position to give satisfaction to the customer, the purchaser is entitled to cancel the order. In international trade, an order coming from a foreign country is called an indent or a shipping order. Delivery
•
Direct delivery: The buyer is given a delivery note in duplicate. A copy must be signed by the buyer and sent back to the seller.
•
Indirect delivery:The seller sends the buyer a document called a consignment note which lets the buyer know the date the goods were shipped and the means of transport used. Before taking delivery of the goods and signing the delivery note, the consignee must make sure that the goods have been delivered in good condition.
A clean and clear signature means that the consignee accepts the goods and no claim could later be lodged against the company. The Invoice
Both buyer and seller need several copies of an invoice for their accounts departments. Indeed, the invoice is a very important document because it is accepted as legal proof in the event of a dispute. The invoice must bear the following statements: •
the seller’s name, address, Trade Register number;
•
the date and number of the invoice;
•
the buyer’s name and address;
•
the description of the goods, reference number, quantity, unit price, total price per item;
•
the total price plus taxes, reductions if applicable are subtracted to find the total price to be paid;
•
Order number, delivery order number, means of dispatch, weight of the parcels;
•
Date and means of payment;
•
the clause to assign jurisdiction stating that the only competent court in the event of a dispute is the one in the seller’s town.
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If an invoicing error has been made, a credit note is issued to avoid any correction. The amount of that note will be deducted from the next invoice, whereas a debit note is made out if the customer has been undercharged. Normally companies send at the end of each month or quarter a statement of invoices. This document allows the customer to check the summary of all the invoices sent to him during this period of time. It simply indicates the dates, the numbers and the amounts of the different invoices. There is also the “pro-forma” invoice. It is the exact replica with discounts and taxes of the invoice that will be sent to him if he places an order. They are often required by customs, exchange authorities or banks if required to open a Letter of Credit. The consular invoice is issued by an exporter and signed by the consul of the importing country in order to make customs formalities easier. Terms of Payment
The payment may be settled in various ways. However some are more commonly used than others, but all of them have to present two basic characteristics: •
the least risky possible for the seller;
•
the most competitive for the buyer.
In international business transactions, the Letter of Credit (L/C) is the safest means of payment for the seller, as it always grants the guarantee of a bank or credit institution. The seller will receive his payment in due time and the buyer is bound to comply with the terms of the Letter of Credit. There are several forms of Letters of Credit: •
an irrevocable L/C : its terms cannot be changed without the full knowledge and permission of the seller. Once a bank confirms it, credit is risk-free;
•
an L/C at sight: It means that payment is generally settled in a fixed short-term period in exchange for the documents authorizing the buyer to obtain the purchased goods. These terms of payment are the least risky of them all;
•
an L/C after sight: Once the business negotiation has been agreed upon by both the seller and the buyer, the latter can receive the goods and pay later on. In this case it is advisable that a date or delay be clearly fixed in order to avoid any misunderstanding or abuse;
•
an L/C at date certain: The mention of a fixed date for payment is compulsory. This term of payment is the safest one.
Nevertheless, an L/C implies expenses to both the buyer and seller. Indeed, apart from the fixed cost of the opening procedure of an L/C, the amount of the fees charged by the bank is proportional to the importance of the shipment. Several steps have to be taken when adopting the payment by Letter of Credit: •
The buyer officially requests his bank to open a credit in favour of the seller, for a fixed period of time and for the amount mentioned on the pro-forma invoice previously sent by the seller;
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•
The buyer’s bank sends a Letter of Credit to the seller’s bank, which immediately forwards a copy to the seller;
•
The seller can despatch the consignment. Meanwhile, he sends all the shipping documents as well as a Bill of Exchange (B/E) to his own bank;
•
The seller’s bank forwards these documents to the buyer’s bank, which issues an order of payment in favour of the seller, in the terms mentioned in the L/C;
•
The buyer’s bank keeps the B/E and gives the shipping documents to its client along with an authorization for him to take possession of the goods at their arrival;
•
Once the goods are checked by the buyer, his bank debits his account when the B/E is due.
•
Definition of an L/C:
A Letter of Credit (L/C) is the written obligation of a bank, made at the request of its customer (the buyer) to honour an exporter’s drafts or other demands for payment upon compliance with conditions specified in the letter of credit. When a Letter of Credit is issued by the buyer’s bank, it assumes the responsibility of payment for the seller. There are three types of payment under an L/C: •
Sight drafts: the seller has to be paid on demand, when he presents the documents;
•
Time drafts: the opening bank accepts the draft and the buyer will be paid at maturity;
•
Deferred payment: the seller effects the shipment but does not get paid immediately.
•
What is a Bill of Exchange (B/E):
It is an unconditional order in writing, addressed by one person to another and signed by the person giving it. It requires that the person to whom it is addressed to pay on demand or at a fixed or determinable future time, a sum in money to the order of a specified person to the bearer. It is generally drawn to cover export documents, to which it is attached, for example an L/C. Indeed, it gives some protection to the exporter in so far as the bank will not pass on to the customer the documents covered thereby. A Bill of Exchange with documents attached is called a Documentary Draft, implying that the shipping documents relating to a shipment of goods are released to the buyer on acceptance of the Draft. These terms are known as Documents against Acceptance (D/A). However these documents present more risks for the seller than Documents against Payment (D/P). In this case, the seller can have full control over the documents and the goods only until the buyer has accepted his draft. Under D/P terms the shipping documents relating to a shipment of goods are released to the buyer on payment of a documentary draft drawn on him by the seller. That is to say that the seller retains full control over the documents and the goods until the buyer has paid.
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14.
The shipping department: packing and transport (routing of lading, waybill, shipping documentation)
orders, bill
Introduction
Any business organisation should have someone in charge of exports. In small firms, there may be just one person fulfilling all or most of the tasks. In larger organisations, there may be a whole Export Department or a Shipping Department. This department is responsible for finding out the most efficient and cheapest way to export of goods, in order to preserve the firm’s competitiveness. To achieve such an aim, it has to choose the best terms of delivery, means of payment, and arrange export credit, export insurance in order to be able to quote specific and competitive prices to its potential buyers. Prices may cover a wide range of services, but must nevertheless comply to certain common rules. These rules were first prepared by the International Chamber of Commerce in Paris in 1936. They are known as Incoterms, which is an abbreviation for International Commercial Terms: Most commonly used INCOTERMS:
•
EX-WORKS
•
Preço à saída da fábrica, não incluindo o preço de carregamento
•
EX-FACTORY
•
Preço à saída da fábrica, incluindo o preço de carregamento
(Ex-Works e Ex-Factory, são utilizados indiferentemente referindo o preço à saída da fábrica) •
EXWAREHOUSE
•
Preço à saída do armazém
This price does not include the costs nor the risks of the transport of goods until the final place of delivery •
LOCO PRICE
•
Preço do ponto de partida
•
FAS
•
Franco ao Longo do Navio
(Free Alongside Ship) + port where the goods will be loaded The goods must be delivered by the seller in the agreed limit of time alongside the ship where they will be loaded •
FOB
• Franco a Bordo (Free On Board) + name of the port The goods must be delivered at an agreed port and on board of a ship that the buyer had previously stipulated
•
FCA
• Franco Transportador (Free Carrier) + city of delivery
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The goods must be delivered by the seller to the carrier at a previously agreed place •
• Custo e Frete (Cost and Freight) + port of delivery
CFR
Boarding and transport fees including the freight to the place of delivery •
• Custo, Seguro e Frete (Cost, Insurance and Freight) + port of delivery
CIF
It covers the same charges as the CFR, adding them all the insurance costs covering the risks of transport until the goods are unloaded at the port of delivery, which must be stipulated •
•
CIP
Frete e Seguros pagos
(Carriage and Insurance Paid) •
•
DES
Entregue no Navio
(Delivered ex Ship) •
•
DEQ
Entregue no Cais
(Delivered ex Quai) •
•
DDP
Entregue Direitos Pagos
(Delivered Duty Paid)
•
What is a Bill of Lading (B/L):
It is a document authorising the shipment of goods. It is considered “clean” when the goods to be loaded are in good condition. There are several types of Bills of Lading: •
Airway Bill of Lading
•
Guia de transporte aéreo
•
Barge Bill of Lading
•
Guia de transporte fluvial
•
Common carrier B/L
•
Guia de transporte em linhas regulares
•
Free Along Side (FAS) B/L
•
Guia de transporte entregue no cais
•
Foul B/L
•
Guia de transporte emitida com reservas
•
Railroad B/L
•
Guia de transporte ferroviário
•
Truck B/L
•
Guia de transporte por camião
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Liner Bill of Lading MARY U2
Nº of Original Bill of Lading: Shipper:
Consignee:
Notify Party:
Vessel:
Port of Loading:
Port of Destination:
Freight Payable at:
Nº of Packs:
Kind of Packing:
Gross Weight:
Measurement (cubic metres):
Description of Goods:
Place and date of issue: ___________________________________
Signed by: __________________________ Position: ____________________________
Freight paid in: __________________________________________________ Per: ______________________________________________ as agents of: _______________________________________
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11.
RESUMO
1. Este capítulo é dedicado aos tempos do passado. Veremos então o Simple Past, acompanhado da lista completa de verbos irregulares, cuja aprendizagem é imprescindível. Contudo, os verbos mais utilizados estão destacados em negrito e constituirão a nossa prioridade no processo de aprendizagem. 2. Seguem-se o Present Perfect e o Past Perfect cujas particularidades estarão no centro das nossas atenções. 3. As preposições que alteram o significado dos verbos em Inglês, chamadas “Postpositions”, causam confusão, daí esta unidade também ter como objectivo o estudo das suas principais utilizações. 4. A segunda unidade dedicada ao vocabulário dirige-se, neste capítulo, aos verbos de acção e termos mais utilizados no contexto administrativo de uma empresa. 5. Nesta unidade serão estudadas as linhas directrizes do planeamento, orçamento e controle. 6. Todo o processo da encomenda até ao pagamento final farão o objecto do nosso estudo, que será apoiado através de exemplos práticos e actividades que permitirão consolidar a sua aprendizagem.
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12.
PLANO DAS SESSÕES
Conteúdo
Metodologia
Meios Didácticos
Duração (horas)
Apresentar as várias formas de escrever frases no passado.
Acetatos
1:00
I. Grammar 1. The Simple Past
Insistir no conhecimento e domínio dos verbos irregulares 2. The Present Perfect
Reflectir sobre a utilidade deste tempo verbal e resolver os exercícios.
Acetatos
1:00
3. The Past Perfect
Insistir no pretérito perfeito como forma muito comum de expressao verbal.
Acetatos
0:30
Acetatos
1:30
Acetatos
1:00
Acompanhar complexos. 4. The Postpositions and Phrasal Verbs
a
resolucao
dos
exercícios
mais
Reforcar a sua estreita ligacao com o verbo. Analisar atentamente a lista junta. Acompanhar a execucao dos exercícios
II. Vocabulary I. 5. Things we do
Percorrer a lista de vocabulário com os formandos.e ligar com situacoes do dia a dia.
6. Business Terms
Atentar na especificidade dos termos comerciais e reforcar o interesse da sua aprendizagem.
Acetatos
1:30
7. The Nature Of Planning And Controlling
Explicar de forma muito prática os conceitos de planeamento e de controlo, acentuando a sua íntima ligacao como as duas faces de uma moeda; nao existe um sem o outro.
Acetatos
2:00
8. Budgets
Vantagens e inconvenientes do planeamento de curto prazo. Nao deixar de fazer a ligacao com o planeamento de longo prazo, do qual o budget é parte integrante.
Acetatos
2:30
III. Texts
Resolver os exercícios aplicativos.
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9. Performance Reports
Alertar para a importancia da análise de desempenho das organizacoes e a sua repercussao nas medidas correctivas a tomar.
Acetatos
1:30
10. From Orders Acompanhar o percurso desde a colocacao de uma to Final Payment encomenda ao fornecedor até ao pagamento final, analisando atentamente as fases intermédias.
Acetatos
2:30
Dar particular atencao aos exercícios acompanham esta unidade temática.
que Total: 15 horas
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13.
ACTIVIDADES / AVALIAÇÃO
Exercises (Manual do Formando− −pág. 149) Fill in the blanks with the correct form of the Simple Past for all the verbs between brackets: (20 Marks) 1. Have you read ( you / to read) the whole list of irregular verbs? 2.
She told me (to tell) me that she went (to go) to the cinema yesterday.
3.
Our last auditors did not write (not / to write) a negative report on our accounting systems.
4.
I was speeking (to speak) on the phone with a client when Mr. Trumps came (to come) in.
5.
Our last year’s results were (to be) better than what we all had expected them to be.
6. Congratulations! You won (to win) the first prize, because you showed (to show) no fear. 7. Ford’s CEO undertook (to undertake) a new revolutionary policy. 8. Their profits rose (to rise) after their last marketing campaign. 9. He forgot (to forget) that he had a meeting at 9:00 a.m. yesterday. 10. They spent (to spend) half an hour negotiating the terms of payment. 11. The company gave (to give) a party when they bought (to buy) a new factory. 12. Clients began (to begin) to complain when our productivity lowered to lower). 13. The Human Resources Department planned (to plan) a training session in order to improve the foremen’s leadership skills. 14. Our last Managing Director led (to lead) our company to success. 15. We chose (to choose) the best restaurant in town to celebrate our manager’s 20th anniversary at the head of our business organization. 16. Your teacher taught (to teach) you how to use the Simple Past in English. 17. I saw (to see) your secretary when I waited (to wait) for you this morning near your office. 18. John kept (to keep) asking me for your new address and telephone number, but I did not give (not / to give) him. 19. The Sun shone (to shine) when I got up (to get up) this morning but now it started (to start) raining. 20. The telephone rang (to ring) while we openned (to open) the front door, then it suddenly stopped (to stop).
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Exercises (Manual do Formando− −pág. 151) Fill in the blanks with the correct form of the Present Perfect: (20 Marks) 1. Thomas has been studing (to study) French since he was 11 years old. 2. John and Mary have attended (to attend) a meeting that lasted more than four hours. 3. We have not been (to be) to China yet, but we would like to go there one day. 4. Have they played (they / to play) tennis for an hour or two, yesterday? 5. My boss has been running (to run) this business since his father retired. 6. Your best friend has called (to call) you several times this morning. 7. I have already made already / to make) up my mind! 8. My secretary has been trying (to try) to contact your department for a week, but she couldn’t get in touch with anyone. 9. Our suppliers have delayed (to delay) their deliveries for two weeks. 10. The Accounting Department has payed (to pay) these invoices 15 days after all the goods had been delivered and duly checked.
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Exercises (Manual do Formando− −pág. 153) Fill in the blanks with the correct form of the Past Perfect for the verbs between brackets: (20 Marks) 1. Before living in Paris, they had lived (to live) in London. 2. He had sent (to send) an email before sending a fax. 3. She had felt (to feel) a terrible pain before he reassured her about the whole situation. 4. I had never had (never / to have) any problems before coming to this town. 5. Had you had (you / to speak) on the phone with before actually meeting him? 6. We had been inviting (to invite) them for weeks before they finally accepted having lunch with us. 7. You had to have quitting (to quit) smoking before becoming pregnant. 8. The Titanic had sunk (to sink) before most of its passengers could be rescued. 9. They had heard (to hear) the news before anyone else. 10. She had been dreamming (to dream) about the perfect husband for years before knowing Tristan.
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Exercises (Manual do Formando− −pág. 157) Try to fill in the blanks of the following sentences with the correct postposition without looking at the list. How many can you get right? (Total marks: 40)
1. Does this bus go on to Edinburgh or do we have to change? 2. They dropped in yesterday morning on their way from home from school. 3. I have found out how you can solve that problem. 4. Never put off until tomorrow what you can do today. 5. We shall go out tonight to celebrate our mother’s birthday. 6. Try this jacket on I think it is your size. 7. Mr. Highlow told his secretary to write down a draft of his speech. 8. I cook and you will do the washing out 9. We must cut down our expenses if we want to have enough capital to invest. 10. I shall call you over tonight to know if you want to stay in or go out 11. She is looking for her keys. She never knows where she puts them. 12. My housekeeper cleans the house and looks over my children. 13. I know Paris very well. If you want I can show you around 14. Speak up I can’t hear you. 15. World War II broke out in 1939. 16. John flew over the Channel to go to Canterbury. 17. Look! He is leaving! Call him back, he forgot his gloves again. 18. The prisoner ran around a few minutes before midnight. 19. I love this house, but its price puts us off the deal. 20. His house burnt down a few weeks after he bought it. 21. The peace conference failed and the war went through 22. Come over sometime, I would like to show you my new painting.
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23. Drink down your tea, before it gets cold. 24. Hurry up the concert will start in ten minutes. 25. He paid back all his debts. 26. Throw away those useless papers. 27. Hold on please! I shall put you through as soon as the line is free again. 28. Could you please switch off the light before leaving the room. 29. The meeting was soon through and they all went back to their offices. 30. The Managing Director read through a long list of names. 31. Take your coat off! It’s very warm in here. 32. Due to the recent economic crisis, their organization had to lay off 25 employees. 33. I am willing to take up this responsibility. 34. Biologists have recently broken through in many fundamental parts in genetics. 35. Our factory turns out several hundreds of flower pots a week. 36. The junior executive came up with a brilliant idea about the sales campaign. 37. The secretary was told back by her boss for forgetting to forward a memo. 38. The whole crisis was brought up by a minor incident. 39. How do you think things are going to turn out 40. Owing to the economic crisis, jobs are hard to come about
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Exercises (Manual do Formando− −pág. 172) You are the head of the production line in a factory, determine what can be the guiding lines of the management planning and control of the overall performance of your department.
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Exercises (Manual do Formando− −pág. 174) Discuss on these three topics with the rest of your classmates and then choose one and write on it giving your own perspective.(20 Marks) 1. Mention a few purposes of the budgeting process 2. Why variable budgets are flexible ones? 3. Explain the pros and cons of budgeting.
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Exercises (Manual do Formando− −pág. 176) (20 Marks)
Draw a performance report of a business organisation. It can be the one you are working for or another one. Why not a well-known business organisation? Try to find the relevant information necessary to help you achieve this task.
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Exercises (Manual do Formando− −pág. 181) (20 Marks) Write the body of a letter ordering a certain quantity of items of your own choice. Then imagine what could be the reply to your letter, overall if your correspondent is having some serious technical problems in its production line.
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14.
TRANSPARÊNCIAS
I.
GRAMMAR
1. The Simple past
FORM
Simple
USE
STRUCTURE
Subject + have / has + To express that something happened in Past participle the past and lasted for a certain time. (* for the regular verbs: Verb + ED) (*for the irregular verbs: check the list)
Progressive
Interrogative
EXAMPLES
Mike has worked in Paris for two years. They have already had breakfast.
Subject + have / has To express that something started in the been + infinitive without past but continues in the “To” + ING present
I have been living in Portugal since 1999.
To ask a question
Have you finished your exercise, already?
Have / has + subject + past participle
We have been doing business with that company for three years now.
Have you been to the opera, lately?
Negative
To deny or to answer negatively
Subject + have / has NOT + past participle
I have never been to London but I have already been to Paris.
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LIST OF IRREGULAR VERBS Infinitive /Present
Simple Past
Past Participle
Translation
Abide
Abode
Abode
Residir
Arise
Arose
Arisen
Surgir
Awake
Awoke / awaked
Awoke / awaked
Acordar
Be
Was / were
Been
Ser / estar
Bear
Bore
Borne / born
Sustentar / dar à luz
Beat
Beat
Beaten
Bater / derrotar
Become
Became
Become
Tornar-se / convir
Befall
Befell
Befallen
Acontecer / suceder
Beget
Begot
Begotten
Engendrar/ procriar
Begin
Began
Begun
Começar
Behold
Beheld
Beheld
Contemplar / ver
Bend
Bent
Bent
Arquear/ inclinar-se
Bereave
Bereaved
Bereaved / bereft
Despojar / desolar
Beseech
Besought
Besought
Suplicar / rogar
Bet
Bet
Bet
Apostar
Bid
Bade
Bidden
Ordenar / mandar
Bid
Bid
Bid
Oferecer/licitar/saudar
Bind
Bound
Bound
Atar / sujeitar
Bite
Bit
Bitten
Morder
Bleed
Bled
Bled
Sangrar
Blow
Blew
Blown
Soprar/ fazer explodir
Break
Broke
Broken
Quebrar/ interromper
Breed
Bred
Bred
Criar / educar
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Bring
Brought
Brought
Trazer
Broadcast
Broadcast
Broadcast
Radio-difundir / emitir
Build
Built
Built
Construir
Burn
Burnt
Burnt
Queimar
Burst
Burst
Burst
Rebentar / brotar
Buy
Bought
Bought
Comprar
CAN
Could
Been able to
SER CAPAZ de
Cast
Cast
Cast
Lançar / fundir Distribuir (actuação)
Catch
Caught
Caught
Apanhar/ apreender Surpreender
Chide
Chid
Chid
Queixar-se / ralhar
Choose
Chose
Chosen
Escolher
Cleave
Clove / cleft
Cloven / cleft
Aderir a / ligar-se a
Cling
Clung
Clung
Agarrar-se com força
Clothe
Clothed / clad
Clothed / clad
Revestir
Come
Came
Come
Vir
Cost
Cost
Cost
Custar
Creep
Crept
Crept
Rastejar
Crow
Crowed / crew
Crowed
Cantar (galo) / vangloriar-se
Cut
Cut
Cut
Cortar
Dare
Dared / durst
Dared / durst
Ousar / provocar
Deal
Dealt
Dealt
Distribuir / tratar de
Dig
Dug
Dug
Escavar
Do
Did
Done
Fazer
Draw
Drew
Drawn
Traçar/ desenhar/ extrair
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Dream
Dreamt / dreamed
Dreamt / dreamed
Sonhar
Drink
Drank
Drunk
Beber
Drive
Drove
Driven
Conduzir
Dwell
Dwelt / dwelled
Dwelt / dwelled
Residir
Eat
Ate
Eaten
Comer
Fall
Fell
Fallen
Cair
Feed
Fed
Fed
Alimentar
Feel
Felt
Felt
Sentir (-se)/ apalpar
Fight
Fought
Fought
Combater / lutar
Flee
Fled
Fled
Fugir
Fling
Flung
Flung
Lançar/derrubar/ vibrar
Fly
Flew
Flown
Voar
Forbear
Forbore
Forborne
Reprimir-se / desistir
Forbid
Forbade
Forbidden
Proibir
Forget
Forgot
Forgotten
Esquecer
Forgive
Forgave
Forgiven
Perdoar
Forsake
Forsook
Forsaken
Desamparar / renunciar
Freeze
Froze
Frozen
Gelar/ ficar imóvel
Get
Got
Got
Obter, ...
Gild
Gilded / gilt
Gilded / gilt
Dourar / adornar
Gird
Girded / girt
Girded / girt
Cercar/ investir/ troçar
Give
Gave
Given
Dar
Go
Went
Gone
Ir
Grind
Ground
Ground
Moer/fiar/polir/oprimir
Grow
Grew
Grown
Crescer
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Hang
Hanged / hung
Hanged / hung
Pendurar / enforcar
HAVE
Had
Had
TER
Hear
Heard
Heard
Ouvir/estar informado
Hew
Hewed
Hewed / hewn
Decepar / desbastar
Hide
Hid
Hidden
Esconder
Hit
Hit
Hit
Acertar no alvo/ bater / ferir
Hold
Held
Held
Segurar/ aguentar/ reunir/considerar/valer
Hurt
Hurt
Hurt
Magoar/ prejudicar
Keep
Kept
Kept
Guardar / registar
Kneel
Knelt
Knelt
Ajoelhar(-se)
Knit
Knit
Knit
Fazer malha/ atar
Know
Knew
Known
Saber / conhecer
Lay
Laid
Laid
Colocar/ deitar/ atribuir/ pôr (ovos)
Lead
Led
Led
Preceder/ guiar/ dirigir
Lean
Leaned / leant
Leaned / leant
Inclinar-se / apoiar-se
Leap
Leaped / leapt
Leaped / leapt
Pular / transpor
Learn
Learned / learnt
Learned / learnt
Aprender
Leave
Left
Left
Sair / cessar / desistir/ deixar / separar-se
Lend
Lent
Lent
Emprestar / conceder
Let
Let
Let
Deixar / permitir/ alugar
Lie
Lay
Lain
Estar deitado / jazer / consistir / existir
Light
Lighted / lit
Lighted / lit
Alumiar / acender / incendiar
Lose
Lost
Lost
Perder
Make
Made
Made
Fazer / fabricar / realizar / causar / atingir, ...
MAY
Might
Been allowed to
SER PROVÁVEL/ SER AUTORIZADO A
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Mean
Meant
Meant
Significar/ destinar/ tencionar
Meet
Met
Met
Encontrar/ reunir/ saldar/ conhecer/
Mow
Mowed
Mowed
Ceifar/cortar/dizimar
MUST
Had to
Had to
TER DE/ dever/ ser necessário
Pay
Paid
Paid
Pagar
Put
Put
Put
Pôr / colocar
Read
Read
Read
Ler
Rend
Rent
Rent
Rasgar / dilacerar/ desunir
Rid
Rid
Rid
Desembaraçar / livrar
Ride
Rode
Ridden
Cavalgar
Ring
Rang
Rung
Tocar (campainha)
Rise
Rose
Risen
Erguer-se/ nascer (Sol)
Run
Ran
Run
Correr/ competir / administrar/ decorrer
Saw
Sawed
Sawed / sawn
Serrar
Say
Said
Said
Dizer
See
Saw
Seen
Ver
Seek
Sought
Sought
Investigar / inquirir / pedir
Sell
Sold
Sold
Vender
Send
Sent
Sent
Enviar
Set
Set
Set
Colocar / resolver
Sew
Sewed
Sewed / sewn
Coser / costurar
Shake
Shook
Shaken
Agitar / fazer vacilar
SHALL
Should
Shear
Sheared / shore
Sheared / shore
Tosquiar / tosar / aparar
Shed
Shed
Shed
Derramar / entornar
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Shine
Shone
Shone
Brilhar
Shoe
Shoed / shod
Shoed / shod
Calçar / ferrar (animais)
Shoot
Shot
Shot
Disparar / fuzilar / rematar
Show
Showed
Showed
Mostrar / exibir
Shrink
Shrank
Shrunk
Encolher / diminuir
Shut
Shut
Shut
Fechar
Sing
Sang
Sung
Cantar
Sink
Sank
Sunk
Afundar / desmoronar
Sit
Sat
Sat
Sentar-se / reunir-se
Slay
Slew
Slain
Assassinar / chacinar
Sleep
Slept
Slept
Dormir/ repousar/jazer
Slide
Slid
Slid
Escorregar / deslizar
Sling
Slung
Slung
Atirar (funda)/pôr a tiracolo
Slink
Slunk
Slunk
Esgueirar-se
Slit
Slit
Slit
Fender / rachar
Smell
Smelt / smelled
Smelt / smelled
Cheirar / pressentir
Smite
Smote
Smitten
Embater / derrotar Excitar / surpreender/ destruir / castigar/ afectar
Sow
Sowed
Sowed / sown
Semear / espalhar/ disseminar
Speak
Spoke
Spoken
Falar / exprimir-se
Speed
Speeded / sped
Speeded / sped
Ir depressa/ acelerar
Spell
Spelled / spelt
Spelled / spelt
Soletrar / enfeitiçar
Spend
Spent
Spent
Passar (tempo)/ gastar
Spill
Spilled / spilt
Spilled / spilt
Entornar / derramar
Spin
Spun
Spun
Fiar / entrançar / girar
Spit
Spat
Spat
Cuspir / salpicar
Split
Split
Split
Rachar/ separar/ cindi
Spread
Spread
Spread
Espalhar / propagar
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Spring
Sprang
Sprung
Brotar / rebentar / nascer
Stand
Stood
Stood
Estar ou pôr de pé/ durar / aguentar
Steal
Stole
Stolen
Roubar / furtar
Stick
Stuck
Stuck
Fincar / colar / unir-se
Sting
Stung
Stung
Aguilhoar / picar (ferroadas)
Stink
Stank / stunk
Stunk
Empestar
Strew
Strewed
Strewed / strewn
Salpicar
Stride
Strode
Stridden
Dar grandes passadas
Strike
Struck
Struck
Chocar / vibrar / comover/ fazer greve
String
Strung
Strung
Encordoar / enfiar
Strive
Strove
Striven
Empenhar-se / lutar
Swear
Swore
Sworn
Jurar / blasfemar
Sweep
Swept
Swept
Varrer / dragar/ arrebatar
Swell
Swelled
Swelled / swollen
Inchar / distender
Swim
Swam
Swum
Nadar
Take
Took
Taken
Tomar/ agarrar/ prender/ aceitar
Teach
Taught
Taught
Ensinar
Tear
Tore
Torn
Rasgar / despedaçar
Tell
Told
Told
Contar / informar / distinguir
Think
Thought
Thought
Pensar / imaginar / projetar
Thrive
Thrived / throve
Thrived / throve
Prosperar / medrar / enriquecer
Throw
Threw
Thrown
Lançar / arremessar
Thrust
Thrust
Thrust
Empurrar / furar
Tread
Trod
Trod / trodden
Pisar / calcar / trilhar
Understand
Understood
Understood
Compreender
Undertake
Undertook
Undertook
Empreender /intentar
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Wake
Waked / woke
Waked / woken
Acordar / velar
Wear
Wore
Worn
Usar / vestir / deteriorar
Weave
Wove
Woven
Tecer / entremear/ urdir
Weep
Wept
Wept
Chorar / prantear
Wet
Wet
Wet
Molhar / humedecer
WILL
Would
…
Desejar / querer / decretar / legar
Win
Won
Won
Ganhar
Wind
Wound
Wound
Expor ao vento / seguir a pista
Wring
Wrung
Wrung
Torcer / apertar / atormentar
Write
Wrote
Written
Escrever
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2. The Present Perfect
FORM
USE
STRUCTURE
Subject + have / has + To express that something happened in Past participle the past and lasted for a certain time. (* for the regular verbs: Verb + ED)
Simple
(*for the irregular verbs: check the list)
Progressive
Interrogative
EXAMPLES
Mike has worked in Paris for two years. They have already had breakfast.
To express that Subject + have / has something started in the been + infinitive without past but continues in the “To” + ING present
I have been living in Portugal since 1999.
To ask a question
Have you finished your exercise, already?
Have / has + subject + past participle
We have been doing business with that company for three years now.
Have you been to the opera, lately?
Negative
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To deny or to answer negatively
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Subject + have / has NOT + past participle
I have never been to London but I have already been to Paris.
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3. The Past Perfect
FORM
Simple
USE
STRUCTURE
Subject + had + past To express that a participle … + BEFORE FACT was true BEFORE another in the + Verb + ING past. It implies a certain chronology.
EXAMPLES
I had worked in Porto before working in Lisbon.
It is the past of the past.
Progressive
Subject + had been + To express that an Infinitive without “TO” + ACTION occurred BEFORE another event ING in the past.
I had been working for IBM in France before working for them in the USA.
Interrogative
To ask a question about Had + subject + past participle something that had happened BEFORE some other past event.
Had you had time to visit Rome before visiting Venice.
Negative
To deny or to answer negatively that something had happened BEFORE something else in the past.
Subject + had + past participle
I had not travelled by plane before working as a secretary for 3M.
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4. The Postpositions and Phrasal Verbs Postpositions are closely linked to the verb. They change its basic meaning adding a specific use to it. These verbs are known as Phrasal Verbs. The postpositions are common prepositions of place, manner, etc., that are placed after the verb or at the end of the sentence. Postpositions are always phonetically stressed. List of the most common postpositions: Postposition
Meaning
Example
Translation
ABOUT
Por toda a parte
He travels about a lot
Ele viaja bastante
AWAY
Distanciamento, desaparecimento total, acção imediata
Take this away from here.
Tira isto daqui.
BACK
DOWN
IN
Movimento para baixo, anotar, diminuição.
Movimento para o interior, no interior (sem movimento), visita.
OUT
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Movimento para trás, regresso, réplica, atitude reservada.
Movimento para o exterior, no exterior (sem movimento), desaparecimento total.
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The snow has melted away. Fire away!
A neve derreteu. Vá! Fale!
Don’t look back!
Não olhes para trás!
I shall be back soon.
Eu regressarei em breve.
She hold back her fear.
Ela controlou o seu medo.
To go up and down.
Subir e descer.
Please, write it down!
Faça o favor de escrever isto!
The fire is burning down.
O lume está a apagarse.
To walk in.
Entrar.
He stayed in all night long.
Ele ficou em casa toda a noite.
I shall pop in sometime.
Um dia, irei dar-vos uma visita.
To go out.
Sair.
We are dining out tonight.
Nós vamos jantar fora hoje á noite.
My jeans are worn out.
As minhas calças de ganga estão completamente gastas.
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ON
OFF
OVER
ROUND
Contacto, ligado, movimento, continuação, começo.
Distanciamento, separação total, interrupção, desconexão total.
Passagem por cima de ... , movimento para virar, repetição.
Put it on the table.
Põe isso em cima da mesa.
Come on!
Vá lá!
Switch on the light.
Acende a luz.
I keep him off trouble.
Eu mantenho-o longe dos sarilhos.
The plane takes off at 12:00.
O avião descola ás 12:00.
They paid their debts off.
Eles pagaram todas as dívidas.
To go over the bridge. Passar pela ponte. Please turn over.
Faça favor de virar.
I enjoy reading this letter over and over.
Gosto de ler esta carta vezes sem conta.
Movimento circular, ou Turn round! de meia-volta, em The birds gathered redor, round.
He showed me round New York. THROUGH
Inteiramente, de um Read this contract lado ao outro, através. through carefully. I’m through with it!
UP
Movimento para cima, He went up to para o Norte, até ... Scotland.
Vira-te! Os pássaros juntaram-se em círculo. Ele fez-me visitar Nova Iorque. Leia este contracto atentamente. Acabei! Ele foi até á Escócia.
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VOCABULARY
II.
5. Things we do All the words that are mentioned in this unit are verbs at the infinitive. A Account for
Considerar/ tomar em consideração
Acknowledge an order
Acusar recepção de uma encomenda
Advertise
Publicitar
Alter
Alterar / modificar
Apologize
Pedir desculpa
Apply for
Candidatar-se
Argue
Argumentar
Assess
Avaliar
Authenticate
Autenticar
B Be acquainted with a problem
Estar ao corrente de um problema
Be broke
Não ter dinheiro
Be hard up
Ter dificuldades financeiras
Be out of cash
Não ter dinheiro
Be in the black
Ter um saldo credor
Be in the red
Ter um saldo devedor
Be entitled to
Ter direito a
Be responsible for
Ser responsável por
Bid
Fazer uma oferta
Book an order
Encomendar / registar uma encomenda
Borrow
Pedir emprestado
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C Cancel
Anular / cancelar
Carry out
Efectuar
Clear goods
Pagar taxas alfandegárias / levantar mercadorias
Check
Verificar
Complete
Acabar
Consume
Consumir
Convey
Transportar
Consign goods
Expedir mercadoria
Cope with
Fazer face a
D Damage
Estragar
Defer
Deferir
Deliver
Entregar
Demand
Exigir
Design
Conceber
Devise
Inventar
Disclose
Revelar
Discount
Descontar
Display
Apresentar / expôr
Drain
Escoar
E Enclose
Juntar
Enforce a law
Aplicar uma lei
Entrust someone with something
Confiar qualquer coisa a alguém
Export
Exportar
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F File
Arquivar
Fill in a document
Preencher um documento
Forecast / foresee
Prever
G Grant
Conceder
H Hire
Contratar
I Implement
Implementar
Import
Importar
Invest
Investir
Involve
Envolver
Induce people to buy
Levar as pessoas a comprar
Issue
Emitir
L Lend, lent lent
Empresta
Link
Ligar
Load
Carregar
Lodge a claim
Fazer queixa
M Make a decision
Tomar uma decisão
Manage
Gerir / administrar
Manufacture
Fabricar
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Meet an order
Executar uma encomenda
Meet requirements
Ter os requesitos
N Neutralize
Neutralisar
Nominate
Nomear
Notice
Constatar / observar
O Order
Encomendar
P Pack
Embalar
Pay a call
Visitar
Pay off one’s creditors
Reembolsar os credores
Plan
Planear
Preside over a meeting
Presidir uma reunião
Produce
Produzir
Purchase
Comprar
Q Quote a price
Fazer a cotação de um preço / dar um preço
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R Refund
Reembolsar
Release goods
Levantar mercadoria
Remind someone of
Lembrar alguém que
Remit
Enviar capitais
Renew
Renovar
Represent
Representar
Research
Pesquisar
Retire
Reformar-se
S Send an invoice / send off
Enviar uma factura
Settle a debt
Pagar uma divida
Ship
Expedir
Slash prices
Quebrar os preços
Sort out
Escolher / resolver
Squander money
Dilapidar dinheiro
Squeeze a profit margin
Esmagar a margem
State
Indicar
Store
Armazenar
Strive
Esforçar-se
Subscribe
Registar-se
Subsidize
Subsidiar
Supply
Fornecer
Sum up
Resumir
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T Tackle a foreign market / an issue
Abordar um mercardo estrangeiro / uma questão
Take stock
Fazer o inventário
Trade
Comercializar
U Undertake
Empreender
Y Yield
Produzir / colher
W Waste money / time
Desperdiçar dinheiro / tempo
Wind up a business organisation
Dissolver uma empresa
Withdraw
Retirar
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6. Business Terms
Trade
Comércio
Foreign trade
Comércio externo
Home trade
Comércio interno
The balance of trade
Balança comercial
An agent
Um agente
A forwarding agent
Um despachante
Exports
Exportações
Imports
Importações
Producer
Produtor
Representative
Representante
Retail trade
Comércio de retalho
Retail outlet
Ponto de venda
Wholesale trade
Comércio por grosso
A warehouse
Um armazém
Allowances
Subsídios
Assets
Bens / Activos
A branch
Sucursal
Chain store
Cadeia de lojas
Department store
Grande armazém
Clearance sale
Liquidação total
Consumer goods
Bens de consumo
Consumerism
Consumismo
Cost price
Custo
Operating costs
Custos de exploração
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Production costs
Custos de produção
An item
Um artigo
Mass production
Produção em massa
Turnover
Facturação
Profits
Lucros
A range of products
Uma gama de produtos
A supplier
Um fornecedor
Warehouse
Entreposto / armazém
Complaint
Queixa
Consignee
Destinatário
Consigner
Remetente / Expedidor
Forwarding agent
Despachante / transitário
Leaflet
Folheto
Load
Carga / carregamento
Price – list
Lista de preços
Port of discharge
Porto de desembarque
Sole agent
Agente exclusivo
Stockbroker
Corretor de Bolsa
Subsidiary
Sucursal
Survey
Estudo / inquérito
Valuables
Valores / bens
Venture
Empresa
Cash With Order = CWO
Pagamento no acto da encomenda
Cash On Delivery = COD
Pagamento no acto da entrega
Deposit
Sinal (pagamento inicial parcial)
Down payment
Entrada inicial
Forward Sales
Vendas a prazo
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Future goods
Mercadorias a prazo
Evidence
Prova
Gross weight
Peso bruto
Net weight
Peso líquido
Owner
Proprietário
Witness
Testemunha
Customs duties
Direitos alfandegários
Debit note
Aviso de débito
Delivery dates
Datas de entrega
Promissory note
Promissória
Prospective customer
Potencial cliente
Potential buyer
Potencial comprador
Receipt
Recibo
Stock shortage
Ruptura de stock
Statement of invoices
Extrato de facturas
Attested cheque
Cheque visado
Cheque without cover
Cheque sem cobertura
Dud cheque
(Idem)
Overdraft
Descoberto
Current account
Conta corrente
Debtor
Devedor
Discount rate
Taxa de desconto
Draft
Letra
Payment at sight
Pagamento à vista
Place of issue
Local de emissão
Standing orders
Encomendas por satisfazer
Balance
Saldo
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Collateral
Caução para um empréstimo
Deeds
Títulos
Debenture
Obrigação
Loan
Empréstimo
Safe
Cofre
Utility bills
Facturas de electricidade / água
Bond
Título emitido pelo Estado
Commodities
Mercadorias / bens de consumo
Redeemable
Descontável
Scarcity
Escassez
Security
Garantia
Stock exchange
Bolsa de Valores
Spot market
Mercado à vista
Bullish trend
Mercado em alta
Bearish trend
Mercado em baixa
Sagging prices
Preços em baixa
Soaring prices
Preços em alta
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TEXTOS COMPLEMENTARES PARA O FORMADOR
7. The Nature of Planning and Controlling
Basic purposes of planning:
a) to forecast the nature of things, their number and the length of time necessary b) to produce them, in order to synchronise their achievement. c) to define objectives, their priorities and purposes. d) to draw guiding management lines and to determine realistic courses of action. e) to sort out possible strategies. f)
to apply rational policies.
g) to choose the most adequate procedures. h) to comply to rules, laws, programmes. i)
to calculate budgets. Some ways to plan efficiently:
Once the objectives have been set, some decisions must be made: a) which means are essential: material and human resources. b) when are they necessary. c) how can their efficiency be controlled. d) how much can reasonably be spent or invested in terms of time and money. e) what may be the degree of profitability and satisfaction.
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The part played by control
Planning and control are inter-dependent. Indeed, plans can only be efficient if they establish adequate standards of control of their implementation. The control process helps to measure the overall performance but it may also correct what had been planned or even unveil other possible courses of action. Control is in fact an instantaneous means to obtain a feedback. That is why the best systems of control are drawn in accordance to the specificities of their object. This evidence implies a different form of control for each specific task to be accomplished. Nevertheless, there are some common steps that can be taken in order to create a system of control: a. Establishment of standards of control that suit the characteristics of the task. b. Creating measures of performance according to the demands of the task and the objectives previously planned. c. Correcting any deviation that may cause a delay in the achievement of the goals.
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8. Budgets
The purpose of budgeting
Budgets are financial forecasts based on former results, present capacities and future prospects. They play an essential part in the managerial control process of the whole business activity, as they state data on revenue, expenses, assets, but also on direct operational needs such as labour hours, raw materials, equipment, services, sales volume, for example. In fact, there should be a budgeting process for each department or sector in a business organisation, in order to enable the manager to check the relation between input and output in every part of his organisation and to avoid any deviation from what had been previously planned. A budget summary may include every departmental budgetary plan, thus allowing the manager to have an accurate vision of the overall needs and performance. A budget should consider several factors: 1.revenue (expected income) and expenses (utility bills, travel, organisational costs, equipment renewal, data processing, advertising, …) 2.time (direct-labour-hours, machine-hours, units of materials, …) 3.space (rent, space allocated per unit, …) 4.materials (raw materials, any resources necessary to the achieve the final product) 5.product development (research and development) 6.production costs (any operational stage involved in the output of the final product) 7.sales forecast (it is the fundamental basis of any plan and budget. It must be as realistic as possible) 8.services 9.capital expenditure (plant, machinery, equipment, inventories, …) 10.cash flow (available cash, tied up cash like in credits, excess cash, cash receipts) Drawbacks in the budgeting process:
If this process is too detailed it may give useless information, it may also require an exaggerated amount of time to go through the whole useless details and thus it would become too expensive in relation to its real use and relevance. Miscalculating the real costs and needs is another common danger while preparing budgets. Indeed, there are external factors that must be included in this process such as inflationary prices, economic crisis. Thus, prices applied in the past may not be an accurate reference for the present.
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Sometimes budgets may be swollen for sheer fear of not meeting the financial needs of the organisation. Another drawback is a long-term budgetary planning, as it might become meaningless if unforeseen variables interfere. Why Budgets are Bad for Business
How often have you heard managers say: “This is a good idea, but it’s not in my budget”? Budgets often control the wrong things. They measure inputs but ignore outputs such as the quality of the product or customer satisfaction. These items are difficult to measure, yet they may be the key to success or failure of the business. Managers may make unwise decisions to meet the budget, especially if incentive pay is involved for staying within the budget. They may not invest in research and development, or make capital investments for productivity, or invest in activities that will result eventually in greater market share because these investments do not show immediate results. Some of these items should be included in the long-range plan rather than in the 1-year budget. Real savings may come from adhering to the budget. The 3M Company includes in its strategic forecasts “non-incremental growth opportunities” for laboratories that come up with a new product for which neither costs nor revenues can be predicted with great certainty.
Thomas A. Stewart In Fortune, June 4, 1990
8.
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9. Performance Reports Once a plan has been implemented, and its results have been available, the control process requires a “performance report”. It will present several sources of information, including the amount of budget that had been forecasted, the amount that was really used, and any deviation from the plan. An explanatory part may add valuable details as to help formulate a criticism, make a decision, operate a change and ultimately it will motivate managers and coordinators to proceed with their efforts in order to achieve their previously set objectives. The performance plan relies on budget forecasts announced by the sales department, in general. These are based on current sales results, potential increase or decrease on sales rates, but they consider material costs or expenses as well. The performance report is the result of collected information from each department by the accounting department, which will classify it and then analyse it by department. These reports expose any positive or negative action that interfered with the plan in terms of budgeted amounts, productivity, thus a revision can be undertaken if necessary. In that case, we say that it is a management-by-exception, as it will only consider deviations from the plan. Consequently plans should present some sort of comprise between a limited scope and a wider one, offering flexible possibilities that could take into account unforeseen events such as an economic or political crisis. Performance reports basically provide a reliable means of control in any business organization. Example of a standard performance report: Ceramics S&M. Sales Department Performance Report for November 2004
Budget forecast
Real amounts (Actual)
Deviations (Variance)
Explanation
Revenue from sales
100.000
85.000
15.000
Important orders had been cancelled
Expenses
8.000
12.000
4.000
Unforeseen raise on gas and plane tickets
Net income
92.000
73.000
19.000
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10.
From orders to final payment
Orders
All the orders must be accurate and clear in any detail that is given. Orders may be considered a legal proof in case of dispute. Here are some of the most important elements that orders should include: 7. Reference to the catalogue, leaflet, or product list. Always mention the reference number of the product. 8. Reference to the colour, pattern, model, design, decoration. 9. Mention the quantity of each item that you wish to order and be precise as to its specificities, for example: size, length, width, weight, volume, … 10. If you had previously required samples you may ask for the ordered goods to be in conformity to the samples already sent. 11. If exact goods required are not available, you could mention any alternative goods that would be acceptable. 12. You also have to require some documents, such as : pro forma invoice, or the invoice itself, a bill of lading, if necessary you have to give accurate information as to the customs documents that are demanded by the authorities. 13. Do not forget to give instructions on packing particularities, as the number of items per pack, or box, in case of damaged goods this point is of the utmost importance as to determine the legal responsibilities. 14. Shipping and forwarding instructions must be given in full details as to the choice of the warehousing terms, the chosen route, the preferred means of conveyance, the names of the agents or middlemen in charge of the transportation of the goods. 15. Accurate details as to the adopted terms of payment and “Incoterms”. How to place an order: some useful expressions.
•
Will you please send us the following articles …
•
We have duly received and examined the samples and have decided to …
•
Please supply the following items …
•
We would be grateful if you could send us …
•
The material must be true to sample supplied.
•
The overall length (weight, height, …) must not exceed …
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If decoration … is not available, please send decoration ref. …, provided the price is not more than 10% higher.
•
Kindly forward through our agent, J. and J., London, the following goods.
•
Please be so kind as to note that delivery is required before March, without fail, or we reserve the right of cancellation after this date.
•
If sales are satisfactory, we shall make your brand one of our standard lines.
•
I would appreciate prompt execution of this order, as its items are urgently needed.
•
Will you kindly forward it by train, carriage paid, and charge it to our account.
•
As soon as we receive your invoice, we shall send you a cheque for the amount due.
•
We would wish you to draw on us for the invoice value 30 days after delivery / or sight through B. and B. Bank, Edinburgh.
•
Thank you in advance for your kind cooperation. Execution of orders:
An order must be acknowledged at once, normally in the form of the articles ordered, which serves as a double check on the terms mentioned in the order and on the references of the required goods. These letters must be courteous and state that the order is being attended to and that the delivery will be as stipulated in the order. Example of the body of a letter acknowledging an order: …
Dear Mr Thompson, We acknowledge receipt of your order nº 572-03 and thank you for your preference. Here is the list of the items that you ordered: We assure you that our staff has already started to execute it and there should be no difficulty in forwarding the goods to you by your stipulated date. In view of the urgent nature of your order, we suggest that you arrange payment by banker’s transfer and would appreciate if it were confirmed by fax as soon as possible. We trust that your satisfaction with this order will afford us further opportunities of doing business with your firm. Best regards, …. & Co. J. J. Morris
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Sales Manager Forwarding the goods:
The dispatch of goods must inform the customer on all the necessary steps for taking delivery, such as: 16. the quantity and type of the items that are consigned 17. references of the shipping company 18. the port of loading and the name of the ship 19. list of the shipping documents 20. the name of the bank through which payment is to be made 21. the name of the forwarding agent 22. the name of the insurance company. Example of a letter announcing the dispatch of goods and giving instructions for payment:
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A & A Ltd. 187, Mulberry Road Canterbury, UK Mrs. Milton 2354, Av. Nascimento Rio de Janeiro, Brazil Your ref.
Mi/D/10-5
Our ref.
A. M/ 10-15
Canterbury, October 15, 2004 Subject:
Order nº 3759-04
Dear Madam, We are pleased to inform you that the dispatch of your order nº 3759-04 has just been completed according to your demands. It will be due to dock at Plymouth in November 25. The goods are packed in wooden crates which should stand up to the roughest handling. We trust they will reach you in good order. Each item has been duly checked and tested and carries our full quality certificate. The shipping documents (B/L, commercial invoice, insurance certificate) have been handed to Lloyd’s Bank, in Rio de Janeiro, who have accepted our draft for $18.000. We shall be looking forward to hearing from you confirming the safe arrival of the goods at your warehouse. Best regards, A & A Ltd. A. Wilson Export Manager
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Invoicing and Payment
Once the order has been acknowledged, a commercial invoice must be sent to the customer. In order to do so, certain formalities have to be undertaken. Indeed, the great majority of business transactions are conducted on credit terms previously agreed by both the buyer and the seller. Most credit terms allow the buyer to pay from 14 days to 6 months or even more. In times of crisis, the supplier automatically requires from the buyer’s bank his financial status and credit rating references when the order is placed. In such a case the bank or credit firm act as a referee for the buyer. Once these requirements have been satisfactorily settled, the order is put into execution and the invoice and payments terms are confirmed. The invoice is sent with a short letter announcing its enclosure. Errors must be avoided. Nevertheless, if any mistake should occur, a courteous letter is sent in order to apologize for the inconvenience and correcting every mistake that had been made. Here are some useful expressions to be used in such circumstances: • As we are about to secure an important order from … , we would be grateful if you could let us know about their financial standing and trustworthiness. • We have been Mr. …’s bank for many years and we can assure you that our client has always enjoyed an excellent reputation in our firm and we consider him as most reliable. • Our client has always fulfilled all his financial commitments and can be trusted unconditionally. • Our client has always made a point in meeting his liabilities and each of the instalments has been duly paid. • We have received warning that …. & Co have had some business and financial difficulties, hence their payments have been overdue. • Most of the properties of …. & Co. have been mortgaged and we would advise you not to undertake any business transaction with this firm.
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16.
RESUMO
1. Para expressar um desejo cuja realização ainda seja possível ou mencionar algo que poderia ter acontecido se uma condição tivesse sido realizada, devemos utilizar os condicionais presente e passado. As suas características e campos de aplicação constituem a primeira parte desta unidade. 2. A língua inglesa destaca alguns verbos como particulares. De facto, alguns têm “defeitos” e são chamados “Defective verbs” e outros só se conjugam a um único modo e são estes os “Modal Verbs”. O seu estudo é contemplado na segunda parte desta unidade. 3. Após termos concluído o estudo de todas formas e tempos verbais, podemos abordar a questão da correspondência dos tempos entre si. Assim o faremos com o estudo das “IF-clauses”, na última parte desta unidade. 4. Os termos legais e comerciais são necessários para efectuar o controle de qualquer processo financeiro, ou transação comercial. Conhecê-los também é indispensável em caso de litígio. O seu estudo ocupará toda esta unidade. 5. IQual é o papel desempenhado pelos responsáveis da contabilidade no seio de uma empresa? 6. Será que a ética é fundamental ou é simplesmente desrespeitada? 7. Qual é o envolvimento real do departamento de contabilidade no processo de tomada de decisões? 8. estudo desta unidade permitirá formular algumas respostas para estas questões.
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PLANO DAS SESSÕES
Conteúdo
Metodologia
Meios Didácticos
Duração (horas)
Mencionar as regras de utilização deste tempo verbal, focando as suas estruturas globais.
Acetatos
1:00
Acetatos
1:30
Acetatos
2:30
I. Grammar
1. The Present Conditional
Não se aplica somente para expressar um desejo, mas também para sublinhar a freqüência de hábito passado, de uma probabilidade, de uma preferência e finalmente uma condição ou suposição.
2. The Past Conditional
Insistir sobre as diferenças que existem entre o “Present Conditional” e o “Past Conditional”, visto este último ser considerado como o irreal do passado. Isto é, que só se pode utilizar para indicar que um acontecimento poderia ter ocorrido se uma condição específica tivesse sido satisfeita, mas já sabemos que não o foi. Efectuar o exercício proposto.
3. The Modal and Defective Verbs
Trata-se de estudar 9 verbos com significados e utilizações peculiares: can, may, must, will, shall, ought to, should, need, dare. Alguns dos defeitos de can, may e must são compensados com a ajuda dos seus equivalentes. É então necessário conhecer o seu domínio de aplicação. Os modais só se conjugam a um só modo: shall e will no futuro. would, should e ought to no condicional. Dare e need não precisam de auxiliar no Presente nem no Simple Past nas formas negativa e interrogativa. Também se podem considerar como verbos normais, utilizando os auxiliares Do, does, e did como qualquer outro verbo. Efectuar exercício proposto.
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4. The IFclauses
O seu estudo finaliza a nossa viagem através das formas e dos tempos verbais. Só o domínio total destes permite que seja abordada esta problemática da sintaxe inglesa. De facto, a correspondência entre os tempos só pode ser bem compreendida se conhecermos completamente os auxiliares a utilizar nos diversos tempos verbais e o seu campo de aplicação.
Acetatos
2:00
IF implica uma condição que se pode realizar a muito curto prazo (IF + Presente), que poderá ser realizada se a condição for satisfeita (IF + Simple Past), ou que nunca será realizada porque já sabemos que a condição não foi realizada. Efectuar os exercícios propostos.
II. Vocabulary 5. Legal vocabulary
Mencionar os termos legais mais utilizados no contexto da gestão e administração de empresas. De seguida esconder uma parte ou outra das colunas de vocabulário, a fim de testar o grau de aprendizagem desta unidade.
Acetatos
2:00
6. Management vocabulary
Ler os termos de vocabulário e de seguida esconder um dos lados das colunas e questionar os formandos sobre a sua tradução e definição.
Acetatos
2:00
Identificar o papel dos vários membros do departamento de contabilidade ou do departamento Financeiro de uma empresa.
Acetatos
4:00
III. Texts 7. The Accountant’s Role in a Business Organisation
Efectuar os exercícios propostos oralmente. De seguida, pedir um comentário escrito dos pontos que foram debatidos oralmente. Correção dos trabalhos de expressão escrita feita individualmente no quadro. Explicação dos erros cometidos dirigida a toda a turma, solicitando a participação dos formandos na correção dos erros. Total: 15 horas
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ACTIVIDADES / AVALIAÇÃO
Exercises (Manual do Formando− −pág. 187)
Translate the following sentences into Portuguese: (20 Marks) 1.
Michael came home very late last night, and of course he would walk in the dark, step on the dog that would bark and wake up the whole family. Miguel chegou ontem a casa muito tarde e, é claro, teve que andar no escuro, tropeçou no cão que comecou a ladrar e acordou a família toda.
2.
During our summer holidays, my sister and I would play tennis until sunset, then my mother would come and tell us that dinner was served. Durante as nossas férias de Verão, eu e a minha irmã jogavamos ténis até ao por do sol, até que a minha mãe me chamava dizendo que a mesa estava posta.
3.
As they disapproved the terms of payment and delivery dates, we would have expected them to cancel all their orders, but they would rather try another agreement with our managing director, as they were interested in our products. Como eles não aprovaram as condições de pagamento e as datas de entrega, nós estavamos à espera que eles cancelassem todas as encomendas, mas em lugar disso, eles tentaram outro acordo com o nosso Director, porque estavam de facto interessados nos nossos produtos.
4.
Mr. Turner said he would retire when he was sixty, but nobody believed that he would. O Sr. Turner dizia que se reformaria quando tivesse sessenta anos, mas ninguém acreditava que o fizesse realmente.
5.
Our lawyer assured us that the judge would enforce the law, as we would have wished him to. O nosso advogado assegurou-nos que o juiz faria cumprir a lei, tal como lhe tinha pedido.
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6.
I wished they were a little more understanding as regards our temporary technical problems, otherwise I would rather they looked for another manufacturer. Gostaria que houvesse um pouco mais de compreensão no que respeita aos nossos ocasionais problemas técnicos, senão preferiria que eles procurassem outro fornecedor.
7.
Would you kindly ask Miss Thompson to come and see me as soon as she can? Poderia fazer o favor de dizer à Miss Thompson que me venha ver logo que puder.
8.
I would have replied to your email much sooner if all the data that you required had already been available, but it wasn’t, so I apologise for such a delay. Eu já teria respondido ao seu email se a informação que me pediu já estivesse disponível, mas não estava, pelo que peço desculpa pelo atraso.
9.
I had told Sam how easy it was to meet the chairman of that organisation but he wouldn’t believe me. Eu tinha dito ao Sam como seria fácil falar com o Presidente da empresa, mas ele não acreditou.
10.
The British brokers would always arrive at the office five minutes before the meeting was scheduled to start. Os corretores ingleses chegavam sempre ao escritório cinco minutos antes da hora prevista para a reunião.
11.
They should have been warned of all the hardships they could have encountered throughout their journey to the desert, it might have prevented their misfortune. Se tivessem sido avisados de todas as dificuldades que iriam encontrar ao longo da viagem pelo deserto, isso ter-lhe-ia evitado os azares que aconteceram.
12.
We would be terribly sorry for you if you missed that opportunity. Lamentaríamos imenso se perdesse essa oportunidade.
13.
You should apologise to your secretary before she starts looking for another job. Deveria pedir desculpa à sua secretária antes que ela comece a procurar outro emprego.
14.
Shouldn’t you work harder in order to succeed in becoming a managing director? Não deveria trabalhar um pouco mais, se quer chegar a Director Geral?
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You could have bought it for much less if only you had been to the shop I had told you about. Terias comprado mais barato se tivesses ido à loja que te indiquei.
16.
I would rather not share my office with anyone else; otherwise I could be interrupted or distracted constantly, for no valid reason at all. Preferia não partilhar o meu escritório com mais ninguém; seria interrompido ou distraído constantemente, sem nenhuma razão válida.
17.
Would he have attended that meeting if Jane had invited him to? Ele teria vindo à reunião se a Jane o tivésse convidado?
18.
I would like to tell you how much your work impressed me. Gostaria de lhe dizer como o seu trabalho me impressionou…
19.
They would have complained about the delay if we had not dispatched the goods before Christmas. Eles teriam reclamado pelo atraso se não tivéssemos despachado a mercadoria antes do Natal.
20.
Miss Patterson should have warned your clients that you couldn’t postpone your presentation any longer, as there were more people interested in your project. A Sra. Petterson deveria ter avisado os clientes de que você não poderia adiar mais a sua apresentação, já que havia mais pessoas interessadas no seu projecto.
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Exercises (Manual do Formando− −pág. 194)
Multiple choice questions: Put a circle around the correct answer: (20 Marks) 1.
We’ll have to cut back on our expenses, we just … help it. a) mustn’t b) aren’t able to c) can’t d) shan’t
2.
3.
4.
5.
“Do you think John can be of any help?” -“ Of course! He … do almost everything.” a)
is able
b)
is allowed
c)
could
d)
can
The method has been tried several times but … be made … a)
couldn’t … work
b)
couldn’t … to work
c)
wasn’t able to … work
d)
wasn’t able to … to work
Two of her colleagues helped her and Jane … finish her report just in time. a)
Could
b)
Might
c)
was able to
d)
was allowed
“… me tonight?” a)
Could you be phoning
b)
Could you phone
c)
either a) or b)
d)
Might you phone
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6.
7.
If he had been promoted as expected, he … bought a new car. a)
was able to have
b)
had to have
c)
must have
d)
could have
“There remains the problem of our branch in Rome.” -“Well, we … talk about it next week.”
8.
a)
Can
b)
shall be able to
c)
either a) or b)
d)
are able to
“… I have a few words with you?”
a) Could b) Was I able to c) either a) or b) d) Would I be able to 9.
A few years ago, nobody … the pre-eminent role played by computers.
a) has been able to foresee b) could have foreseen c) couldn’t foresee d) would foresee 10.
Had he not studied so hard, he … become the outstanding businessman he is now. a)
couldn’t
b) mustn’t have c) couldn’t have d) shouldn’t have 11.
You … have written that memorandum. a)
didn’t ought to
b) oughtn’t to c) ought to not d) any answer
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12.
You … have thought of it before. a)
Ought
b) Should c) Would d) Might 13. a)
I should like to have met their representatives.
b) I should have liked to meet their representatives. c) I should have liked to have met their representatives. d) any of these answers. 14.
15.
16.
17.
They … at least half an hour ago. a)
should leave
b)
must have left
c)
might leave
d)
can leave
If we had not intervened, the situation … worse. a)
could have been
b)
should have been
c)
must have been
d)
had to be
No credit. Buyers … pay cash. a)
would have to
b)
should
c)
are to
d)
will
You … harder if you are to succeed. a)
should have worked
b)
would have to have worked
c)
would have to work
d)
should work
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19.
20.
21.
22.
23.
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I met her yesterday, so she … be on holidays. a)
oughtn’t to
b)
isn’t to
c)
can’t
d)
might not
“I’d rather … him last night.” a)
Told
b)
have told
c)
to have told
d)
be told
He … do it that way otherwise it will be wrong again. a)
would do better to
b)
had better
c)
had better not to
d)
would do better
The manager may get furious … the truth. a)
when he learns
b)
should he learn
c)
had he learned
d)
any answer
You never … tell. a)
Must
b)
Can
c)
May
d)
might
We asked if we … wait inside. a)
May
b)
Might
c)
Could
d)
either b) or c)
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24.
25.
26.
27.
28.
29.
They … very well have noticed nothing. a)
May
b)
Must
c)
Should
d)
can
You couldn’t help it. I can’t see why you … be to blame. a)
Shall
b)
Should
c)
Might
d)
may
The new measures … be efficient provided they were enforced without any weakness. a)
Can
b)
May
c)
Must
d)
might
I’ll try to help you as best I … a)
Must
b)
have to
c)
might
d)
can
She … insist on that point. a)
needs not
b)
doesn’t need
c)
don’t need to
d)
need not
I’ve heard she … talk back to her boss. a)
Dare
b)
dared to
c)
dared
d)
any answer
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30.
31.
32.
33.
34.
35.
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No one … disturb him when he is in a meeting. a)
dares not
b)
dare
c)
did not dare
d)
don’t dare to
If the energy crisis worsened, we … to change our life-style. a)
should have
b)
will have
c)
should have had
d)
would have had
Let’s go together to Paris, … ? a)
don’t we
b)
do we
c)
do let’s
d)
shall we
Every now and then, she … at her watch. a)
would glance
b)
used to glance
c)
I‘ll glance
d)
used to glancing
We … him: he called us up this morning. a)
needn’t have phoned
b)
didn’t have to phone
c)
needn’t phone
d)
had not to phone
We’ll do all we … to save them. a)
may
b)
can
c)
should
d)
could
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36.
37.
38.
39.
40.
… get up that early in the morning? a)
Have you got to
b)
Do you have to
c)
Have you to
d)
either a) or b)
If only I … at once what she meant! a)
may realise
b)
must realise
c)
was to realise
d)
could have realised
You … make an omelette without breaking eggs. a)
can’t
b)
aren’t able to
c)
either a) or b)
d)
may not
He suggested that the agreement … adopted, and his view prevailed. a)
Were
b)
would be
c)
should be
d)
is to be
The boss insists that she … the meeting with the others. a)
Attend
b)
will attend
c)
attends
d)
have to attend
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Exercises (Manual do Formando− −pág. 203) Conjugate the verb between brackets at the correct tense: (10 Marks) 1. If he had come back (to come back) earlier, the client wouldn’t have left. 2. If I had been given a chance as a child, I would have undertaken (to undertake) longer studies. 3. If they place an important order, we we will grant (to grant) them a discount. 4. Would you mind if I close (to close) the window? 5. If I were rich, I would travel (to travel) all around the world. 6. If you had asked me, I would have helped (to help) you. 7. If our clients weren’t as good, we would have (to have) financial problems. 8. If they had mentioned their demands earlier, we would have complied (to comply) to them. 9. If she wanted, she might have applied (to apply) for a better position. 10. Would you have been happier, if I would have offered (to offer) you a book instead of a plant?
Write an essay on how you would run a business organisation if you were a manager. Give specific examples. (10 Marks)
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Exercises (Manual do Formando− −pág. 213) (20 Marks) 1.
Explain the various functions of accountants.
2.
Mention a few differences between management accounting and financial accounting.
3.
Debate on the importance of ethics in business.
4.
Comment on the various steps of most decision-making processes.
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19.
TRANSPARÊNCIAS
I.
GRAMMAR
1. The Present Conditional
STRUCTURE
Simple Form
Subject + WOULD + infinitive without “TO”
USE
To express a wish.
EXAMPLES
I would like to visit Egypt. I wish he would come and stay for a while.
To express that an action occurred frequently.
When I was a child, my mother and I would go for long walks in the park.
To express a probability.
She would be about 21 when she got married.
To express the preference I’d rather play tennis than football. with the expression: “Would rather = I’d rather” I suppose that if he came to To express a supposition your party he would enjoy it. or a condition. Progressive Form
Subject + would be + Action verb + ING
To express that an ACTION would be occurring if a condition were fulfilled.
I would still be working on that balance sheet if you had not helped me. I would be swimming if I were on holidays.
Interrogative Form
Would + Subject + Infinitive without “TO”
To enquire about someone’s wishes, preferences.
To politely request something
Would you rather read a book or watch TV?
Would you be so kind as to give me the red book on that upper shelf? Would you care for a cup of tea?
Negative Form
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To answer negatively to a request or to deny a probability.
I would not do it if I were you.
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2. The Past Conditional
STRUCTURE
USE
EXAMPLES
Simple Form
Subject + WOULD HAVE + Past participle of the Verb
To express that something I would have been delighted if had not occurred because he had come and visited me, but he did not come. its condition could not be fulfilled.
Progressive Form
Subject + Would have been + Action Verb + ING
To express that an ACTION could have been occurring if a condition had been fulfilled, but it was not.
Interrogative Form
Would + Subject + HAVE + Past Participle of the Verb
Would you have helped me if I To enquire about something that might have had asked you when I was having trouble with that report? happened if …
Negative Form
To deny a possible Subject + Would Not Have + Past Participle occurrence of the Verb
I would have been working with you if they had accepted my application, which they didn’t.
I would not have done it even if you had asked me because I was much too busy at that time.
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3. The Modal and Defective Verbs Some verbs are called defective because they can not be conjugated at all tenses and forms, they must not be followed by “TO”, nor is it necessary to add an “S” at the end of the 3rd. person of the Singular at the Present Tense. Thus, they need some equivalents at the tenses and forms they are defective. Some others are called Modal verbs as they can only be conjugated at a Mode: There are nine peculiar verbs in English: 23. Can 24.May 25.Must 26.Will 27.Shall 28.Ought to 29.Should 30.Need 31.Dare
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Present
1. CAN
Simple Past
COULD
Conditional Equivalent used at the missing tenses COULD
Use
To be able to + Physical, intellectual and moral capacity. Verb EX: You are strong, thus you can lift that heavy table. EX: She can speak Chinese. To express that some reflexes have been acquired through practice: EX: She can swim, play tennis and ride horses. Familiar request. EX: Can you give me your telephone number?
2. MAY
MIGHT
MIGHT
To be allowed to + To express a probability: Verb EX: It may rain tonight. Formal or polite request: EX: May I have a word with you, please? To allow someone to do something: EX: You may smoke outside if you wish.
3. MUST
(not used) (not used)
To have to + Verb
To express a need, an obligation. EX: You must read this book. To express that something is almost certain, or that it has a logical conclusion: EX: He hasn’t come, so he must be ill.
4. WILL
(not used) (not used)
It is a Modal as it is In modern American or British English, the auxiliary of WILL can be used after any personal the Future: pronoun: Subject + will + infinitive without “TO”
EX: Mr. Johnson will call your secretary to reschedule his meeting with you.
(= subject + ‘ll + infinitive without “to”).
EX: I will be expecting his call. (= I’ll be expecting his call.)
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9.
5. SHALL
(not used) (not used)
st It is a Modal as it is SHALL is only used after the 1 st the auxiliary of the person of the Singular and the 1 person of the Plural, in formal speech. Future:
Subject + shall + infinitive without “TO”. (= subject + ‘ll + infinitive without “to”). 6. OUGHT
(not used) (not used)
It is a Modal as it can only be conjugated at the conditional Subject + ought + infinitive
7. SHOULD
(not used) (not used)
EX: I shall respond to your question presently, but first … SHALL is used more frequently at the interrogative form, in order to suggest something: EX: Shall we go? It expresses a moral or friendly advice, a great probability. In any case, ought to can be replaced by should. EX: You ought to be ashamed of yourself.
It is a Modal as it It has the same meaning as ought to. can only be conjugated at the It also expresses an order, a conditional suggestion, a need, a judgement on something. EX: You should work faster. Subject + should + EX: It is important that the truth should infinitive without be known. “TO”. EX: That should be great!
8. NEED
Regular use
Regular use
It is conjugated at all tenses, so it hasn’t any equivalent.
NEED, can be considered as a normal verb and it can also be considered as a Modal. Then, it doesn’t require the use of an auxiliary at the interrogative and negative forms: EX: You needn’t come if you don’t want to. EX: Need I attend the meeting?
9. DARE
Regular use
Regular use
It is conjugated at all tenses, so it hasn’t any equivalent.
Dare follows the same rules of use as need. EX: He daren’t address me. EX: How dare you say such a thing?
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4. The IF- clauses
IF - clauses
Main clauses
1. IF + Present …………………………...
Verb at the Future
Ex: If I have enough time,
I shall visit you on my way back home.
2. IF + Simple Past ………………………
Verb at the Present Conditional
EX: If you worked really hard,
you could be the best.
3. IF + Past Perfect ………………………
Verb at the Past Conditional
EX: If you had sent an email,
it would have been more efficient.
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II. VOCABULARY 5. Legal Vocabulary
A Assignment The transfer of property from one person to another B Bankruptcy The state of being unable to pay one’s debts. Bill of Exchange A written order of one person upon another to pay an amount of money to a third person on demand or on a specified date. It is also known as draft. By-laws rules and regulations adopted by corporations, associations, etc. to govern the ongoing activities, thus, they must be in conformity with their aims and goals. C Collateral security Additional security for a debt, subordinate to the original security. Common Law Law developed in American and British courts by decisions cases. Unlike statutes it is not passed by a legislative body and is not a specified set of rules, rather it must be interpreted from the many decisions that have been written over the centuries. Consent decree A decree entered into with the consent of both parties to a suit. Credit rating An opinion as to the reliability of a person paying debts.
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D Disclosure In securities law, the revealing of financial information and other information believed relevant to investors considering buying securities in some venture. The requirement that sufficient information be provided to prospective investors so that they can make an intelligent evaluation of a security. E Endorsement Signing a check or note or other negotiable instrument, so that the rights granted by the check or note are transferred to another person. When someone endorses the check, it allows the check to be cashed by another person. Equity •
The application of the dictates of conscience or the principles of natural justice to the settlement of controversies. •
A system of justice different from the common law that originated in England.
•
Securities law: an ownership claim on a business interest.
F Fiduciary capacity One serves in a fiduciary capacity when handling money or property for, or transacting business for the benefit of another party. Injunction An order issued by a court, in equity, that restrains a person from doing something, or orders the person to do something. J Joint stock company A company whose capital is divided into shares. Jurisdiction The right of a court or other body to hear a case and render a judgement. L Liability A general legal term referring to possible or actual responsibility; one is bound by law or equity to
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be accountable for some act; in product liability, it is in reference to the obligation to pay damages for which the manufacturer is held responsible. M Mortgage The putting up of land and building or both as security against a loan of money. If the person who obtains the mortgage fails to pay off the loan as prescribed in the mortgage contract, the lender will take title and possession of the property. N Negotiable instruments Documents such as securities or checks which are signed or endorsed, thus allowing for the payment of the stipulated amount that the security calls for, on demand or at some specifically designated time in the future. A non-negotiable instrument cannot be transferred by endorsement and delivery. P Patent A government grant to an inventor or his heirs for a stated period of time, conferring upon him a monopoly or the exclusive right to make, use and vend the invention or the discovery that he or she has achieved. An official document that confers rights, privileges or the like on the use of a discovery. Pledge The granting of physical possession of goods or personal property to a person to whom one is indebted. The creditor holds such property as security until the debt is paid. Promissory note A written document stating that a certain debt will be paid at a specified time or within a specified period of time. The note will bear the signature of the debtor and will state to whom and when the money will be paid. R Real estate Land and whatever by nature or artificial annexation is a part of it or is the means of its enjoyment, such as minerals, trees, and buildings. Redeem •
To purchase something back.
•
To reclaim property by passing off the mortgage or some other obligation.
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Referee An officer of the Court appointed by the Court to take testimony and to report his findings back to the Court. Under certain circumstances the referee is authorized not only to hear the case but also to render a decision. S Security A stock or bond that signifies that the borrower owes a specified amount of money to the stock or bondholder.
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6. Management Vocabulary A To Assess To select or evaluate. B Board of Directors A group of executives standing at the highest rank of a business organization, with the power to make decisions and the legal responsibility to manage an organization. Brainstorming A professional meeting during which ideas are exposed in order to detect or solve problems, or even to put forward some suggestions to improve the whole organization. Break-even point It determines the relationship between sales and expenses, and also at what size or volume point an operation breaks even between a loss and a profit. It shows the level of commercial activity at which the total cost and total revenue of a business organization are equal. Budget A plan in numerical terms exposing the financial potentiality and forecast of a business organization and its expected results. C Computer-aided Design CAD: The use of computer technology to design. C-A. Manufacturing CAM: The use of computer technology to the manufacturing process. Contingency Variables such as anything incidental to something else: a leader’s style, personality and its effect upon his subordinates. Contingency planning Foreseeing possible events or circumstances and creating a strategy to face them.
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Cost effectiveness The best ratio of benefits and costs. D Decision tree An overall perspective of risks and probabilities, chance events and solutions in form of a tree decision points. E Effectiveness The achievement of pre-established objective or planned effect. Efficiency The achievement of an objective with the least possible amount of resources. Entrepreneurs People who are capable to detect opportunities, to gather all the necessary resources and to take all the calculated risks in order to succeed in an enterprise. F Feedback A reaction to something. G Gantt chart A chart developed by Henry L. Gantt exposing through bars the time needed to perform a specific task. It is used in production planning and control. Global corporation An organization which does business in the whole world. H Hierarchy of needs Abraham Maslow presented the human needs in form of a Pyramid, considering an ascending order of importance from physiological needs, security, affiliation or social acceptance, esteem to self-actualisation. Once a need is fulfilled, we pass on to the superior level of needs.
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Inventory system rate of efficiency and speed in the delivery of products. “Zero inventory” or “stockless production” are other terms used for the same concept. J Job enrichment Programs applying to a professional context and emphasizing a position’s main aim, increasing the level of challenge and developing the will to achieve fulfilment. Just-in-Time (JIT) The Supply Chain is managed in order to reach the highest K Kaizen A Japanese term for continuous improvement process which leads to long-term success. L Leadership The ability to guide individuals and lead them towards the achievement of team or group goals. M Management The technique of running, organizing, controlling a business organization and the skilful use of any resources, and time in order to accomplish specific goals efficiently. Some consider it an art, others a science. Management by Objectives (MBO) This comprehensive managerial system is used to effectively and efficiently achieve organizational and individual objectives. Performance appraisal relies on its results. Managerial know-how Knowledge applied efficiently to realities, in practice. Managers Perform managerial functions in an enterprise, like planning, organizing, staffing, leading, controlling.
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Matrix Organization Also known as grid organization structures, or project, or product management. It relies on the link or combination between at least two basic types of departmentation. Multinational corporation A corporation which is headquartered in a country but has at least 20 subsidiaries settled in other countries. O Organization development (OD) Its main aim is to improve the effectiveness of team work as well as the whole organization, through problem discovery and solving. P PERT (Program Evaluation and Review Technique) It is an event network analysis system usually involving time or costs. Plural executive A committee or group of individuals who perform managerial functions. Policy A general statement, or guiding idea which helps the decision-making process to comply with standards or limits. Procedures Plans or guides used in order to perform required actions. Production management It covers all the managerial functions from the purchasing of (raw) materials, manufacturing products, warehousing, transportation until the products or services are bought by the customer. Productivity The output-input ratio within a time period and quality standards. Profit The surplus of sales over expense.
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Q Quality of Working Life (QWL) It is a system which focuses on job design and job enrichment programs. R Real-Time Information Information received while it is occurring. Return-on-Investment control It measures the relation between investment in assets and profits made at a departmental level within a business organization. S Sales forecast It predicts the selling rate for a period of time. Scalar relationships Whenever subordinates report directly to their hierarchic superiors, within the chain of command of an organization. Scientific management F. W. Taylor’s approach to management, as it applies scientific methods of inquiry, analysis and summary to managerial tasks, in order to accomplish a higher productivity rate through laboursaving techniques, and methods for motivating workers. Social responsiveness A commitment stressing the willingness of an organization to adopt beneficial policies for itself as well as for the society. Staffing It is concerned with the competence level of an organization. It is in charge of identifying workforce needs, requirements, recruiting, selecting, placing, promoting, appraising, training the workers in order to increase or maintain competency levels. V Variable budgets They distinguish period costs (related to time) and variable costs (related with the output volume).
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TEXTOS COMPLEMENTARES PARA O FORMADOR
7. The Accountant’s Role in a Company Top accounting officer: the controller He is in charge of the whole accounting department. He may advise managers and provide some help in budgeting. Thus, he is a relevant element of the making-decision process as managers will rely on his information to analyse variances or pricing strategies, or even as regards taxation his interventions may be highly praised. However, in smaller firms, a controller will be required to compile data mainly for reporting purposes. He might be empowered by the top manager to create the best accounting system for the firm, and then to control its use. The manager delegates part of his authority onto the controller as far as accounting information is concerned. The Treasurer He is mainly concerned with any financial issue, such as the provision of capital, investments, credits, collections, insurance (= risk management). The Certified Public Accountant (CPA) in the USA, and Chartered Accountants in the UK. This qualification is obtained by passing a national examination. A CPA is an outside auditor. A Certified Management Accountant (CMA) is essentially an internal accountant and is specialized in management accounting. They must be able to deal with economics, finance, management and information systems. Ethics for management accountants There are standards of ethical conduct that management accountants have to comply with. They basically refer to competence, confidentiality, integrity and objectivity. In June 1990, the journal Management Accounting published a special issue on business ethics. Its articles dealt with the urgent need to study, implement and control some rules that would regulate the position of management accountant. Roger B. Smith, former Chairman and Chief Executive Officer of General Motors, once said, “ethical practice is, quite simply, good business. Employees should never do anything (they) would be ashamed to explain their families or be afraid to see on the front page of the local newspaper”. Most large American companies have a “Corporate Code of Conduct”. This code gives some guiding lines as to how to behave in case some decision may seem unethical. As Smith said, “it is easy to do what is right; it is hard to know what is right.”
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Financial accountant His main aim is to provide financial information to an organization’s managers, investors, shareholders, and to any governmental institution. Thus, he is concerned about yearly performance measurements and comparisons and how to accurately communicate them through economic analysis and reports. Decision-making process Any accounting activity aims at providing managers relevant and accurate information so as to enable them to make appropriate decisions to improve the profitability rate of the whole organization. The decision-making process relies on alternative choices that aim at a certain objective. Decisions must be taken on a daily routine basis such as production planning or scheduling. They also involve long-term strategies such as the launching of a new product or line into the market. Making decisions involves budget data, feedback from performance reports and even external information to the organization such as economic or political variances.
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21.
RESUMO
1. Os graus dos adjectivos são: •
comparativo de igualdade
•
comparativo de superioridade
•
comparativo de inferioridade
•
superlativo de superioridade
•
superlativo de inferioridade
2. Aplicam-se aos adjectivos com: •
uma ou duas silabas: adjectivos curtos.
•
três ou mais sílabas: adjectivos longos.
•
good, bad, far, old: adjectivos irregulares.
3. O caso possessivo não se aplica unicamente às pessoas que possuem algo. Também se utiliza em algumas expressões idiomáticas. 4. Os adjectivos podem provir de um nome ou de um verbo seguidos de sufixos. São adjectivos compostos. 5. Os termos de vocabulário específicos à contabilidade fazem o objecto de estudo desta unidade. 6. Todas as empresas devem mencionar todos os elementos de informação numérica nos seus livros de contabilidade. Este processo de recolha e registo aplica técnicas definidas e permite a qualquer momento elucidar os administradores, acionistas, ou representantes governamentais sobre a situação financeira da empresa. 7. Documento que engloba toda a informação fundamental de uma empresa é a folha de balanço, destacando as despesas e as receitas, as dívidas e os lucros, etc... O seu estudo pormenorizado será efectuado na última parte desta unidade.
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PLANO DAS SESSÕES
Conteúdo
Metodologia
Meios Didácticos
Duração (horas)
Os graus dos adjectivos servem para descrever comparando os elementos de comparação entre eles. Exemplificar.
Acetatos
2:00
Acetatos
2:00
Acetatos
2:00
Todas as empresas devem de registar toda a sua informação numérica, receitas e despesas, capitais investidos, créditos, etc., nos seus livros de contabilidade.Esta informação permitirá a administração tomar decisões acertadas quanto à sua Gestão de fundos.
Acetatos
3.00
Todas as empresas devem de registar toda a sua informação numérica, receitas e despesas, capitais investidos, créditos, etc., nos seus livros de contabilidade.Esta informação permitirá a administração tomar decisões acertadas quanto à sua Gestão de fundos. O que é uma folha de balanço? Que dados têm de ser mencionados? Qual é a sua finalidade? De facto, a folha de balanço de uma Empresa contém toda a informação Relativa á sua contabilidade do ano ou Período transacto.
Acetatos
0:30
Acetatos
5:30
I. Grammar 1. The Comparatives and Superlatives
Efectuar a actividade proposta. 2. The O caso possessivo acentua uma forte ligação com Possessive Case algo. Pode ser um objecto que pertence a uma pessoa como também pode abranger um objecto personificado, uma referência histórica ou geográfica. A sua utilização extende-se até a expressões idiomáticas. Efectuar a actividade proposta. 3. Structures of the Adjectives
Após relembrar a posição do adjectivo em Inglês, mencionar os diversos sufixos que podem transformar um nome ou um verbo num adjectivo. Efectuar as actividades propostas.
II. Vocabulary 4. Accounting Vocabulary
III. Texts 5. Bookkeeping
6 The Balance Sheet
Efectuar actividades propostas. Total: 15 horas
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ACTIVIDADES / AVALIAÇÃO
Exercises (Manual do Formando− −pág. 221) Multiple Choice Questions (60 Marks)
1. The poor are those who are … able to resist the economic crisis. a)the less b)least c)lesser d)the lest 2. This is one of the most fascinating countries … the world. a)Of b)Over c) About d)in 3. … something would get out of hand. a)Soon or late b)Early or late c) The soonest or latest d) Sooner or later 4. Germany has one the … economies in Europe. a)fastest growing b)most fastly growing c) most fast growing d)growing most fast 5. This organisation financial situation is still … than you can imagine. a) Worst b) Seriouser c) Less d) Worse
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6. … he smokes, … he coughs. a) more … more b) most … most c) the more … the more d) the least … the least 7. We are trying … we can to keep this enthusiasm up. a) as much as b) as c) as more as d) much as 8. There were four times … contracts as last year. a) as many b) more c) as much d) as little 9. This … theatres will have to close next year. a) more famous b) most famous of c) most famous d) less famous 10. This is a difficult question; I’ll answer it … I can. a) as best b) as best as c) as good as d) so good as 11. Of two evils, we must choose … a) the less b) the lesser c) the least d) the fewer
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12. There were … people than expected. a) much more b) too more c) many more d) not so 13. Jane is having the same drink … usual. a) Than b) That c) With d) as 14. Don’t be mad at him. He is doing … a) the best b) the better c) his best d) best 15. These apples are not … those we have in pour garden. a)
Better
b)
better than
c)
as
d)
as good so
16. This is certainly … he could have done for us. a) Most b) the least c) the worst d) worse 17. They have bought the same car … ours. a) That b) Than c) Like d) As
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18. This medicine is … stronger than the one I used to take. a) Very b) More c) Far d) too 19. That detail makes the whole deal … interesting. a) all the most b) the more c) so more d) the more so 20. This opera by Verdi is the one I like … a) the better b) best c) the best d) the most 21. This year, we have sold twice … books … last year. a) less … than b) fewer … than the c) as few … as d) few … as 22. The children were so tired that they refused to go … a) much farer b) any further c) some further d) all the further 23. She worked … of her life in an office. a) Least b) the most c) most d) the lesser
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24. How many … do you want? a) More b) Much c) Few d) much more 25. Don’t ignore the opinion of your … sister. a) Older b) Elder c) Old d) eldest 26. Let’s hope … a) to the better b) for the better c) for better d) for the best 27. a) It’s more easily said than done b) It’s easier said than done c) It’s more easily to say then to do d) It’s easier to say than do 28. Prices are … higher now. a) Much a) Far b) so much c) any answer 29. In such hard times, it would be a … evil to have a zero-growth economy. a) Least b) Less c) Lesser d) littler
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30. a) The less cars there will be, the more pleasant this town will be. b) The fewer cars there will be, the more pleasant this town will be. c) Less cars there will be, more pleasant this town will be. d) The fewer cars there will be, the more this town will be pleasant
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Exercises (Manual do Formando− −pág. 230) Translate the following sentences in English: (20 Marks)
1.
A irmã do Bob
...........Bob’s sister...............................................
2.
O retrato de Dorian Gray
...........Doreen Gray’s portrait..........................…
3.
A obra de Charles Dickens
...........Charles Dickens’ worh…..............………
4.
Uma carreira de actriz
............ An actress’s career...............................
5.
O amigo de todos
............ Everybody’s friend.................................
6.
Uma semana de trabalho
............. A week’s work........................................
7.
Dois meses de férias
............. To months’ holidays.........................….
8.
Um passeio a pé de 2 horas
.............. A two hour walk....................................
9.
Vou ao cabeleireiro
.............. I am going to the hairdresser’s...........
10.
Os filhos da Jane
............... Jane’s sons..........................................
11.
Os concertos de Chopin
................ Chopin’s concerts..............................
12.
O escritório da Ana
............... Ana’s office..........................................
13.
Os brinquedos das crianças
............ Children’s toys....................................…
14.
A casa dos Ferreira
............. Ferreira’s house..........................………
15.
O marido da Rainha de Inglaterra
............. The Queen of England’s husband.......
16.
Ele não sabia mais o que fazer
............... He didn’t know what else to do..........
17.
O dossier do melhor cliente
............ The best client’s file...............................
18.
Comprei 100 Euros de flores
...... I bought one hundred euros of flowers......
19.
Uma pausa de 10 minutos
....... A ten minute’s pause............................…...
20.
Os jornais de hoje
......... Today’s newspapers.......…………............
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Exercises (Manual do Formando− −pág. 236) 1. Fill in the blanks with the correct suffix: -ly; -ish; -ful; -less; able. (10 Marks) 1.
Don’t be silly! It would be foolish for us to quarrel.
2.
I don’t know what to do. The future looks very doubtful
3.
I was very sad to hear that the children were left motherless by the accident.
4.
We like living here. There are a great many friendly people in this street.
5.
The children were amused by the laughable faces of the clown.
6.
He’s very selfish as he only thinks of his own profits.
7.
It seems quite a hopeless/ful step towards a mutual agreement.
8.
She remained in speechless amazement for a few minutes.
9.
Her attitude has been too snobbish since she became a superstar.
10.
It’s useless asking our boss for another raise. He won’t grant it.
2. Fill in the blanks with the suffix: -ed; -ing: (10 Marks) 1.
It is surprising how many people cannot swim.
2.
She read a very boring book.
3.
It is pleasing to think that they are happy.
4.
I’ll be interested to see what happens tomorrow.
5.
I found this question rather embarrassing
6.
She is a very commited secretary.
7.
They are caring human resources managers.
8.
Car racers are undaunted people.
9.
Teenagers are extremely daring in their decisions.
10.
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Exercises (Manual do Formando− −pág. 248) Fill in the grid with the various items listed below: (10 Marks) 1.
2 delivery vans
2.
3 trucks
3.
3 company cars
4.
20 tons of raw materials
5.
a patent for a new technological process discovered by C. M. Ceramics Ltd.
6.
A C. M. Ceramics trademark
7.
Interest due on a bank loan
8.
The lease on an office building
9.
Mortgage on the production plant
10.
5,000 shares in the company
11.
new office equipment
12.
taxes
13.
production line material
14.
an unpaid invoice due last month by an important client
15.
cash for day-to-day expenses
16.
unpaid invoice for last month’s delivery of raw materials
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Current assets
Current liabilities
d), k), m), n), o).
g), h), l), p).
Fixed assets
Long-term liabilities
a), b), c).
i).
Intangible assets
Shareholders’ equity
e), f).
j).
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Draw up a balance sheet using the following information given in Euros: (10 Marks)
1.
Gross sales
30,000,000
2.
Returns and discounts on sales
60,000
3.
Cash for day-to-day expenses
10,000
4.
Purchased raw material
5.
New equipment
70,000
6.
Lease on land
55,000
7.
Interests 5% on purchase of van
8.
Mortgage on building
9.
Accounts receivable
2,500,000
10.
Accounts payable
1,900,000
11.
Office supplies and equipment
12.
Overheads
3,000
13.
Advertising expenses
4,000
14.
Business trips
15.
International fairs
16.
Retained earnings
17.
Owner’s equity
8,500
18.
Accrued wages payable
5,000
1,400,000
2,000 15,000
30,000
3,500,000 8,000 23,000,000
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24.
I.
TRANSPARÊNCIAS
GRAMMAR
1. The Comparatives and Superlatives
Generalities
Comparatives and superlatives apply to adjectives and adverbs. They stress a similarity, a superiority, inferiority or uniqueness of something in relation with something else. There are three categories of adjectives: 1.
Short adjectives: with one or two syllables.
2.
Long adjectives: with three and more syllables
3.
Irregular adjectives: good, bad, far, old, late. Comparatives
There are three kinds of comparatives: 1.
Comparative of equality: It compares two similar things or people
2.
Comparative of superiority: It stresses the superiority of something or someone when compared to something or someone else.
3.
Comparative of inferiority: It shows that something or someone is inferior in a definite way, when compared to something or someone else.
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Comparative of Equality
Short Adj.
Comparative of Inferiority
Comparative of Superiority
Structure:
Structure:
Structure:
As + adj. + as
Adj. + er + than
Less + adj. + than
EX: The white table is EX: The countryside EX: Sodas are less as long as the black is nicer than the urban healthy than milk. one. areas. Long Adj.
Structure:
Structure:
Structure:
As + adj. + as
More + adj. + than
Less + adj. + than
EX: My chair is as EX: This armchair is EX: English is less beautiful as yours. more comfortable difficult than Chinese. than that one. Irregular Adj.
Structure:
Structure:
Structure:
As + adj. + as
Good: better than
Less + adj. + than
EX: My results are as Bad: worse than good as yours. Far: farther than
EX: This way is less far than I feared it would be.
( distance) far: further than (figuratively) old: older than (in general) elder than (in a family)
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Superlatives
They are used whenever we want to express that something or someone reached the top level compared to a group of things or people or it has a certain uniqueness in a definite place.
Superlative of Superiority
Short Adj.
Superlative of Inferiority
Structure:
Structure:
The + adj. + EST
The least + adj.
EX: She is the prettiest girl in EX: I was the least pleased of all the village. the members of the audience. Long Adj.
Structure:
Structure:
The most + adj.
The least + adj.
EX: This film is the most EX: I chose the least expensive expensive film of the year car in the market. 2000. Irregular Adj.
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Structure:
Structure:
The best
The least + adj.
The worst
EX: The least good
The farthest / the furthest
The least bad
The oldest / the eldest
The least far
The latest / the last
The least old
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2. The possessive case The possessive case expresses that something belongs to someone. Structure: 1.
Name of the person who owns the object + ‘S + possessed object
A person’s name with an “s” may be followed either by the apostrophe only or by apostrophe and “s”. EX:
2.
The actress’s part
Mary’s house
Mr Smith’s office
Charles’s boss
(=Charles’ boss)
The Simpsons’s family
(=The Simpsons’ family)
This rule applies to some neutral nouns, such as personified objects or even abstractions: EX:
3.
John’s bag
England’s history
The Parliament’s decision
It also applies to some idiomatic expressions including references to animals or parts of the human body, or followed by end, edge, sake: EX:
The lion’s share (the best part) At arm’s length (handy) He was at his wits’ end (he didn’t know what else he could do) The water’s edge Art for art’s sake
4.
This rule applies to an amount of money when it is followed by worth: EX:
5.
Two dollars’ worth of candies.
We use the possessive case after: somebody, anybody, everybody, each other, one another, … EX:
He didn’t want to hurt anybody’s feelings. They looked at each other’s faces. This must be somebody else’s hat.
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6.
After using the possessive case we may consider the words shop, office, house, church, cathedral, school, college, hospital as an understatement and we may omit mentioning it. EX:
At the butcher’s ; to the doctor’s; a party at the Morrisons’. At Selfridges (= Selfridge’s).
7.
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We use the possessive case after: - a notion of time:
EX:
a week’s holiday.
- a distance:
EX:
a two miles’ walk.
- a date:
EX:
last Sunday’s newspaper, last night’s meeting.
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3. Structure of the adjectives
Position of the Adjective
a) In English, the adjective must always come before the substantive that it qualifies. Even if a substantive is qualified by more than one adjective they will always have to be placed before the substantive they refer to. EX:
A beautiful girl. A competitive business organization It is a very interesting, intricate and difficult question
b) The adjective comes always after : some, any, no, every EX:
Something terrible has just happened to me.
c) The adjective comes after unchanged expressions: EX:
A court martial; a President elect; the heir apparent; The Prince Regent
d) involved, concerned, present are sometimes situated after the noun EX: He wants to talk to the people involved / concerned / present. e) Position of the adjective in a sentence:
Article Possessive 1
Ordinal
Quantificative
Adjective
Noun
2
3
4
5
The
first
few
original
pictures
My
last
three
big
apples
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f)
Order of value of the adjectives goes from the most subjective to the most objective:
Personal opinion / Estimated value
Size
Age / temperature
Shape
Colour
Origin
Material
nice
Big
Old
round
white
urban
wooden
dirty
Small
young
square
black
rural
plastic
Famous
Paris
Adjectives do not have a gender (feminine, masculine) and they can never be considered as Plural EX:
You succeeded in buying cheap raw materials. Wonderful paintings!
How to transform a substantive and a verb into an adjective:
We have to use some suffixes like: y; ly; like; ish; ful;less; able; ive 1.
Noun + y EX:
2.
noun + ly EX:
3.
noun + like EX:
4.
noun + ish EX:
5.
noun + ful EX:
: it means that it has the aspect or the quality of … cloudy ;
dirty;
funny;
silky
: it means that it the qualities of … brotherly; friendly; cowardly : it means that it looks like or behaves like … childlike; businesslike : it expresses a similitude with … in a pejorative way. childish; foolish; snobbish; selfish : It has the quality or it has plenty of … beautiful; careful; hopeful; useful; doubtful
Little Note: Do not mix it up with the adjective full, which has two “ll”.
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6.
noun + less EX:
7.
aimless; careless; hopeless; useless; motherless; heartless; meaningless; speechless
verb + able EX:
8.
: it has NOT the quality of …, without…
: it is capable of a deed, or it enables something to be done acceptable; bearable; laughable ; regrettable
verb + ive
: does the action of the verb
EX:
attractive; digestive; possessive
The prefixes “un-“ , “in-“ , “dis-“, … + adjective express the contrary of that adjective EX:
unhappy; unpleasant; invisible; dishonest…
Some other suffixes are used to express activities or ideas EX: Socialist, scientific, geographic, revolutionary, affectionate, dependent, humorous,… Nationality adjectives may end in ese
• Japanese, Lebanese, Portuguese
(i)an, (-n)
• American, Australian, German, Italian
•
ish (-sh, -ch)
• Irish, British, Welsh, French, Dutch
•
I, …
• Israeli; Pakistani, Greek, Swiss
• •
Compound adjectives
There are many of them. Here are the most used ones: 1.
adjective + adjective
dark blue, light brown
2.
noun + adjective
navy-blue, snow-white, sea-sick
3.
noun + past participle
home-made, snow-covered
4.
adjective + present participle
good-looking, hard-working
5.
adjective + noun + ED
(to describe people): blue-eyed, fair-haired, badtempered, open-hearted
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Present participles used as adjectives
EX:
It’s amazing, boring, interesting Past Participles used as adjectives
EX:
I am amazed, bored, excited
The adjectives that describe the size, the weight, the value, the time have the following structure • Number + measure unit + noun Ex:
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a ten ton truck / lorry; a seventeenth century painting, a forty year old man
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II. VOCABULARY 4. Accounting Vocabulary A Account
cada item num estrato financeiro
Accounts payable
contas a pagar
Accounts receivable
contas a receber
Accountable for
(ser) responsável por
Accrued expenses
encargos a pagar
Accumulated depreciation
amortecimento degressivo
Actuarial valuations
método de actualisação
Additional paid in capital
prémio de emissão, de fusão
Affiliated companies
sociedades afiliadas
Aggregate
global
Aggrieved
agravado
Allowance for depreciation
subsídio de amortecimento
Amalgamation
fusão pro absorção
Articles of association
estatutos
Assets
activo, bens
To assign
ceder (bens), mandar fazer
Assignable property
bens que podem ser cedidos
Assignment
cessão
Authorized capital
capital social
Award
prémio, recompensa
To award
conceder
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B Backflush accounting
Aplicação dos custos totais aos produtos acabados
Bad debts
cobranças dificeis
Balance sheet
folha de balanço
To ban
proibir
Bankruptcy
falência
Benchmarking
obter informações sobre a concorrência
Benchmarks
regras gerais para especificar níveis adequados de ratios financeiros
Bills payable
facturas a pagar
Bills receivable
facturas a cobrar
Bill of exchange
letra de troca
To bind
ligar
Book keeper
guarda livros
Branch
sucursal
Brand awareness
notoriedade d marca
Brand image
imagem de marca
Breach of contract
ruptura de contrato
Break-even point
o nível de vendas cujas receitas são iguais às despesas, o rendimento líquido é igual a zero
Budget
orçamento
By-laws
estatutos
By-product
produto associado
C To canvass
prospectar
Capital budget
orçamento que pormenoriza as despesas previstas a longo prazo
Capital-gain
mais-valia
Capital turnover
receitas divididas pelo capital investido
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Cash flow
entradas e saídas de dinheiro
Certified Public Accountant
in the USA (CPA) Contabilista encartado
Chart
gráfico
Chartered Accountant in the UK (CA) Contabilista encartado Claim
requerer
Collection
cobrança
Committed fixed costs
Custos fixos (instalações, equipamento, …)
Comptroller
Director administrativo e financeiro
Concern
empresa
Consistency principle
princípio de permanência dos métodos contáveis
Contingency fee
honorário proporcional aos resultados
Contingencies
dívidas, encargos a pagar
Contribution margin
O preço de venda menos o custo variável por unidade
Conversion costs
Custos laborais mais os custos de produção fixos
Corporate law
Direito Comercial
Cost allocation
repartição de custos através de centros de custos
Cost – volume – profit (CVP)
efeitos do volume de produtos acabados sobre os resultados das vendas, custos e lucros
Creditor
credor
Current asset
activo circulante
Current liabilities
dívidas a pagar durante o ano contabilístico
D Debenture
dívida
Debtor
devedor
Defer
reportar
Depletion
amortização
Dividends
dividendos
Draft
prestação, levantamento
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E Expenses
despesas
F Fixed assets
bens tangíveis
G Goodwill
o excesso do custo de uma empresa adquerida sobre a soma dos valores de mercado dos bens individuais menos as suas dívidas
Gross margin (Gross profit)
o excesso de vendas sobre o custo total das mercadorias vendidas
I Incentives
incentivos
Incidental cost
custos variáveis
Income
rendimento
Income percentage of revenue
(= return on sales) Rendimento dividido por receitas
Income statement
declaração dos resultados (perdas e ganhos)
Instalment
pagamento por prestações
Inventory turnover
rotação de stock
Invoice
factura
J Joint adventure
sociedade em participação
Joint liability
responsabilidade solidária
Joint venture
sociedade em co-propriedade
Just-in-Time (JIT) system
Compra de matérias primas no momento em que são necessárias. Igual zero stock.
L Lease
alugar
Ledger accounts
método para identificar como uma multitude de transações afectam activo e passivo, receitas e despesas
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Liabilities
dívidas, passivo
Liability
responsabilidade legal, elemento do passivo
M Markup
soma que faz um preço exceder o custo
N Net income
rendimentos líquidos
Net worth
valor líquido
Nominal rate
taxa nominal
O Operating leverage
ratio operacional de custos fixos até custos variáveis
Overheads
despesas fixas, como a renda, electricidade, ...
Owners equity
o excedente dos bens sobre as dívidas
P Partnership
parceria
Predatory prices mercado
preços tão baixos que os concurrentes são eliminados do
Price elasticity
o efeito das mudanças de preço no volume de vendas
Prime costs
custos laborais directos mais custos materiais directos
Problem solving
resolução de problemas
Product costs
custos de produto
Product life cycle
ciclo de vida de um produto
Profits
lucros
R Residual income
rendimento operacional liquido menos juros imputados
S Sales forecast
previsão de vendas
Securities and Exchange
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Commission (SEC)
A instituição federal Americana responsáveis por especificar os princípios contabilistas geralmente aceites às empresas cujas acções se encontram na mãos de investidores públicos
Sole proprietorship
proprietário único de uma empresa
Step costs
custos que mudam abruptamente entre actividades porque os recursos e os seus custos aparecem em parcelas indivisíveis
Subsidiary
empresa subsidiada a pelo menos 50% pela empresa mãe
T Target costing
método de gestão de custos que considera os custos como essenciais ao longo da vida de um produto
Total Quality Mangement (TQM)
A aplicação dos princípios de qualidade em todas as actividades e projectos de uma empresa para satisfazer os seus clientes
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TEXTOS COMPLEMENTARES PARA O FORMADOR
5. Bookkeeping Introduction Whatever the size of a firm, it must record the amount of every transaction in its ledgers, or account books. This information enables anyone to know, at any time, the exact amount of profits (assets) as compared to expenses (liabilities). Bookkeeping, or accountancy, is the technique of recording under the relevant headings all the transactions carried out in the form of figures. I. Bookkeeping The most used method is double-entry bookkeeping, as it has the advantage of showing not only the financial position of the trader but also that of the customer. Any sum of money that is paid out is entered as a credit for the supplier. Conversely, when a customer pays for goods, the cashbook is credited with this amount and the customer’s account is simultaneously debited. II. The Accounts department Any transaction involving an expenditure or income must clearly appear in a written document, or at least a duplicate. Then, an accountant records this information in the books. Expenditures deal mostly with invoices to be paid by the firm. The payroll is used to record wages and salaries, social charges and credit to the bank. Cash slips, bank transfers or invoices indicate receipts or other income. Accountants must keep the books and accounts up-to-date. In joint-stock companies the auditors check out these books periodically, overall before the annual shareholders’ meeting. The auditors are chartered accountants whose job is to make sure that all transactions have been correctly recorded in order to prevent any fraudulent action or embezzlement. The Accounts Department is also responsible for seeing that the budget is respected by keeping an eye on production costs, making inventory and by drawing up the balance sheet which is used to calculate profits, losses, taxes. Certain books are compulsory, like the cashbook, the journal, the ledger, but also the Accounts Payable book (bills, invoices to be paid to the suppliers), the Accounts Receivable book (sums to be paid by the debtors), and the Customers’ Accounts book which indicates the sums owed by customers who pay on credit. In order to calculate a price accurately, other accounts are required. For example, statements are regularly sent or downloaded from the production departments detailing the raw materials and energy used, all labour costs, production losses and other relevant information. By adding sundry expenses for things such as packing or painting, and overheads, the production cost can be calculated and the profit margin fixed.
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6. The Balance Sheet I. What’s a Balance Sheet? A balance sheet is a statement showing the assets, the liabilities and the equity or ownership capital of a business enterprise at a given date. At least once a year a balance is struck and the balance sheet is drawn up. The year’s accounts are summed up, including those, which rarely operate (capital and real estate for example). Normally, this is carried out at the end of the financial year. Among other things, it shows the net profit based on the trading account, which includes purchases, sales and sundry expenses. II. Assets: They may be defined as property or rights owned. Current assets: they consist of cash and assets to be sold, converted into cash or consumed in the near future. They include cash, debtors, bills receivable, stock in trade, banks securities, and deposits with banks, investments, and customers’ liabilities for acceptance, work in progress and finished goods. Fixed assets: they are of a long-term nature. Indeed, they are not sold as long as they serve the needs of the business. They include land and buildings (real estate) furniture and fixtures, machinery, equipment, trade investments. They may be subject to depreciation, thus, a provision or reserve for depreciation is deducted. Intangible assets: They may be goodwill, patents, trademarks, … they rarely appear on balance sheets, nevertheless, when they are acquired, these items are shown on the balance sheet at cost and are gradually written down. III. Liabilities: They are debts owed by the business, or share capital in authorised issued and fully paid shares, capital reserve, and revenue reserve. Current liabilities: creditors and bills payable, current accounts, taxation on profits to date, reserves for contingencies, acceptances for customers and proposed dividends. Fixed liabilities: debentures payable, mortgages payable. IV. Assets and liabilities on the balance sheet: They may include accrued and deferred items. For example, income earned but not yet received is known as accrued income and expenses paid in advance as prepaid expenses, deferred expenses or deferred charges. Both appear as assets because they are owed by the next business year to the current one.
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Similarly, expenses incurred but not yet paid are referred to as accrued expenses or accrued charges and income received in advance as deferred income. Both appear as liabilities because they are owed by the current business year to the next one. V. Financial reporting: It looks through the legal form of corporate entities and presents financial positions and results of operations on a combined basis. This means that the assets, liabilities, revenues and expenses of companies under common control ownership are combined and reported on as a single accounting entity. If control is less than 50% and greater than 20% the equity method is used. Under the equity method, the investment is generally reflected at an amount equal to the original cost plus the investor’s pro rata share of net income from the acquisition date. Any difference between original cost and underlying equity in net assets at the date of acquisition is usually amortized. When control is less than 20%, the cost method is generally used. The term equity is rather complex because it is used in both legal and business contexts. In legal terminology it refers to a system of law that exists side by side with common law and statute law. In business its meaning is different. It is used to refer to any right or claim to assets, particularly to the owners’ interest in a business organization. In an even more restricted sense, the term equity is applied to ordinary shares only. Here shareholders’ equity or stockholders’ equity should be understood as capital in shares or stock. The term stock refers to the capital of a company. Two kinds of shares are listed: common stock, which is similar to ordinary shares in the United Kingdom, and preferred stock (preference shares in the UK). Owners of the latter have priority with regard to the distribution of dividends.
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C. M. Ceramics Ltd. Incorporated and Consolidated Subsidiaries BALANCE SHEET March 10, 2010
ASSETS (Euros) Current assets Cash
950,000
Marketable Securities at cost
1,550,000
(Market Value Euros 1,570,000) Accounts receivable Less: Provision for bad debts
2,100,000 100,000
Inventories
2,000,000 1,500,000
Total current assets
6,000,000
Investment in unconsolidated subsidiaries
300,000
Fixed Assets Property, Plant, and Equipment Land Buildings
150,000 3,800,000
Machinery
950,000
Office equipment
100,000 5,000,000
Less: Accumulated depreciation
1,800,000
Net property, plant, and equipment
3,200,000
Prepayments and deferred charges
100,000
Goodwill, Patents, trademarks
100,000 9,700,000
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LIABILITIES AND STOCKHOLDERS’ EQUITY Current liabilities Accounts payable
1,000,000
Notes payable
850,000
Accrued Expenses Payable
330,000
Federal Income Tax Payable
320,000
Total current liabilities
2,500,000
2,500,000
Long-term liabilities First mortgage Bonds, 5% Interest Due 20
2,700,000
Total liabilities
5,200,000
STOCKHOLDERS’ EQUITY Capital stock Preferred stock, 5% Cumulative, Euros 100 par value each; authorised, Issued and outstanding 6,000 shares
600,000
Common stock, Euros r par value each; Authorised, issued, and outstanding 300,000 shares Capital surplus Accumulated retained earnings Total stockholders’ equity Total Liabilities and Stockholders’ Equity
1,500,00 700,000 1,700,000 4,500,000
4,500,000 9,700,000
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VI. BUSINESS CORESPONDENCE
26.
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RESUMO
1. A voz passiva utiliza-se principalmente com a finalidade de colocar a ênfase no OBJECTO que está submetido à acção do verbo.O discurso indirecto apóia-se em alguns verbos a fim de relatar um facto ou acontecimento de forma indirecta. Esses verbos podem ser: Dizer, contar, responder, escrever, questionar, pensar, a utilização desta figura de estilo só é possível se dominarmos a correspondência dos tempos entre Discurso Directo e Discurso Indirecto. 2. Esta última unidade dedicada à gramática acaba com um teste de avaliação global de todos os pontos gramaticais que foram abordados ao longo dos capítulos. 3. Uma expressão escrita fluida e elegante torna-se sem dúvida mais agradável para o seu leitor. Esta unidade estuda as formas de introduzir, desenvolver e concluir um relatório, comentário ou discurso, de ligar as idéias entre elas, sem que o estilo se torne pesado. 4. A correspondência comercial requer toda a nossa atenção, daí uma grande parte desta unidade ser dedicada ao estudo das várias expressões mais utilizadas em determinadas situações. 5. A apresentação geral de uma carta, o formato escolhido, os termos utilizados, o desejo de evitar ambiguidades, são determinantes no âmbito da correspondência comercial. Esta preocupação fará o objecto do nosso estudo ao longo desta última unidade.
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PLANO DAS SESSÕES
Conteúdo
Metodologia
Meios Didácticos
Duração (horas)
I. Grammar
Exercitar intensamente a aprendizagem da voz passiva, alertando contudo para o erro comum do seu uso em excesso.
1. The Passive Voice
Acompanhar a resolução dos exercícios incluídos na unidade temática.
Acetatos
1:00
2. The Reported A passagem de e para o discurso directo reveste Speech algumas dificuldades que devem ser exercitadas intensamente.
Acetatos
1:00
Acetatos
1:30
Acetatos
1:30
Utilização repetida dos diversos tempos verbais. 3. Global Grammatical Review
1a. Ficha de Avaliação Global Revisão global de todos os conceitos gramaticais utilizados nas diversas unidades temáticas
II. Vocabulary 4. Linking Words
Praticar a lista exaustiva, incluída na unidade temática, de diversas expressões de carácter idiomático e conversacional que facilitam a expressão.
5. Expressions Used in Letter Writing
Apresentação de expressões convencionais mais utilizadas na correspondência comercial.
Acetatos
0:30
6. The Layout of a Business Letter
Estudo das diversas formas de elaborar uma carta comercial de acordo com a respectiva finalidade.
Acetatos
1:00
7. Punctuation
Revisão da pontuação utilizada na lingua inglesa.
Acetatos
0:30
8. Enquires
Trabalhar a prática de solicitar orçamentos e de responder a pedidos no mesmo sentido.
Acetatos
1:00
9. Orders and Execution or Orders
Análise e recepção de pedidos de encomendas e o acompanhamento da sua execução
Acetatos
1:00
10. Follow up Letters
Apresentação de uma variedade de cartas de acompanhamento de processos de encomendas em curso.
Acetatos
1:00
III. Texts
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11. Invoicing and Análise das diversas partes que compõem o Payment processo desde a facturação até ao pagamento, passando pelo pedido de referências bancárias, elaboração de facturas e de recibos.
Acetatos
2:00
12. Reminders
Acetatos
1:00
Acetatos
2:00
Cartas de alerta, reclamacões e queixas. Análise dos aspectos mais delicados na correspondência comercial
13. Global Accounting Review
2a. Ficha de Avaliação Global Revisão global de todos contabilidade utilizados nas temáticas
os conceitos de diversas unidades Total: 15 horas
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ACTIVIDADES / AVALIAÇÃO
Exercises (Manual do Formando− −pág. 255) Transform the following sentences into the Passive Voice: (30 Marks) 1.
We haven’t sent the letter.
… The letter has not been sent …………………………………………………………………………….
2.
They can’t repair your car today.
…… Your car can’t be repaired today.……………………………………………………………………..
3.
Someone stole my bag.
…… My bag was stolen by someone.………………………………………………………………………
4.
Someone told me that the meeting had been delayed.
…… I was told by someone that the meeting had been delayed.…………………………………
5.
They shouldn’t allow people to smoke in some public areas.
…… People should not be allowed to smoke in some public areas.………………………………
6.
Visitors must leave their umbrellas in the hall.
…… Their umbrellas should be left by visitors in the hall.…………………………………………..
7.
They will serve a coffee at 10:00.
…… A coffee will be served at 10:00.………………………………………………………………………
8.
Look! They are watching you.
…… Look! You are being watched by them.………………………………………………………………
9.
Secretaries often use dictionaries to check the spelling of some words.
…… Dictionaires are often used by secretaries to check the spelling of some words.………
10.
His accountant had warned him.
…… He had been warned by his accountant.………………………………………………………………
11.
Mr. Jones gave her a watch.
…… She was given a watch by Mr. Jones.…………………………………………………………………
12.
He promised me an interesting position in his business organization.
…… An interesting position was promised to me by him in his business organization.……
13.
She told me to wait outside.
…… I was told by her to wait outside.…………………………………………………………………….
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They are drafting this financial year’s balance sheet.
…… This financial year’s balance sheet is being drafted by them.……………………………….
15.
What can we do about it?
…… What can be done about it?……………………………………………………………………………
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Exercises (Manual do Formando− −pág. 299) (20 Marks) 1) Write an enquiry letter to a ceramics factory requiring them to send you brochures or catalogues of their products, price lists, terms of payment and delivery dates. 2) Write the reply to the previous enquiry.
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Exercises (Manual do Formando− −pág. 261) Transform the following sentences from Direct Speech into Reported Speech: (10 Marks) 1.
“You can use my telephone,” she said to her new neighbours.
…… She said to her new neighbours that they could use her telephone.………………………….. 2.
“The bus is late again,” said Peter.
…… Peter said that the bus was late again.……………………………………………………………… 3.
“I hope you’ll be there when the train arrives,” they said.
…… They said they hoped you would be there when the train arrived.…………………………… 4.
“I’d like to come to your party but I’ve got a lot of work to do,” Mary said.
…… Mary said she would like to come top my party but she had a lot of work to do.…………… 5.
“We’ll wait for him if he’s late,” they said.
…… They said they would wait for him if he was late.………………………………………………… 6.
“I must hurry. My friends are waiting for me,” Bill says.
…… Bill says he must hurry. His friends are waiting for him.………………………………………… 7.
“We’ll go for a walk if the weather is good,” Linda is saying.
…… Linda is saying they would go for a walk if the weather was good.…………………………… 8.
Mr Smith told me: “You didn’t ask me, so I didn’t help you.”
…… Mr Smith told me I didn’t ask him, so he didn’t help me.………………………………………… 9.
“Can I speak to Mr Jones?” asked Sam.
…… Sam asked if he could speak to Mr Jones.………………………………………………………… 10.
“How did you get into the garden?” they asked me.
…… They asked me how did I get into the garden.……………………………………………………
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Read the question. Then write the end of the already started sentence using the reported speech structures: (10 Marks) 1.
“ Who will look after the children?” She’s trying to find out … who would look after the children .……………………………
2.
“How long have they been living here?” Mr Moore wanted to know … for how long they have been living here.……………………
3.
“Do I have to do all these exercises?” Peter has just asked me … if he had to do all those exercises.……………………………
4.
“Are they laughing at me?” I was beginning to wonder … if they were laughing at me.……………………………………
5.
“Why hasn’t anyone called this client back?” My boss wants to know … why hadn’t anyone called that client back.……………………
6.
“Can I talk to Mr Walker, please?” He asked the operator … if he could please talk to Mr Walker.………………………………
7.
“When does the next train to London leave?” You should try to know … when the next train to London will leave.………………………
8.
“Has she always worked here as a secretary?” We should try to discover … if she had always worked here as a secretary.………………
9.
“Would you like some more tea?” She wants to know … if you would like some more tea.………………………………………
10.
“Do you want to have lunch with me?” Steve asked me… if I wanted to have lunch with him.………………………………………
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Exercises (Manual do Formando− −pág. 303) (20 Marks) 1) Write a letter to a factory ordering a container of 40 feet of the products specified and referenced in an enclosed list. Mention your terms of payment and expected date of delivery. Do not forget to give your bank’s name and references. 2) Write a reply to the letter mentioned above.
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Exercises (Manual do Formando− −pág. 304) (20 Marks) Write a follow-up letter to an enquiry and enclose your new catalogue exhibiting the latest lines of your products. Do not forget to mention that you will be present at the Frankfurt International exhibition fair in March and that you would be pleased to receive your client at your stand and show him or her some of your samples.
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Exercises (Manual do Formando− −pág. 306) (20 Marks) 1) Write a letter to a client acknowledging his or her order. Enclose the invoice for the ordered products, remind your client of the agreed terms of payment and dates of delivery. 2) You have just received the invoice for the products that you had previously ordered. Confirm that you will pay according to the agreed terms of payment, that you could very well rewrite in order to avoid any possible ambiguity in their settlement.
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Exercises (Manual do Formando− −pág. 307) (20 Marks) 1) Write a similar letter of complaint, stressing your disappointment as regards the handling of the order that you placed in due time, overall that you have been a loyal client to their products. 2) Imagine a polite answer offering your client an acceptable reason for such a long delay in your delivery.
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29.
TRANSPARÊNCIAS
I.
GRAMMAR
1. The Passive Voice Generalities: The Passive Voice is used to emphasize the object that is submitted to the action of the active verb. Basic structure:
Active Voice:
Passive Voice:
+ Active verb
+ object
(1)
(2)
(3)
Object (of the Active voice ) (3) + To BE conjugated at the tense of the Active verb + Past Participle of the active verb + by + Subject of the active voice
Tenses
Simple Present
Subject
Active voice
Examples at the Passive Voice
A cat usually eats a rat.
A rat is usually eaten by a cat.
(1)
(3)
(2)
(3)
(2)
(2)
(1)
The children read a book every month.
A book was read by the children every month.
Someone told me that …
I was told that …
Present Perfect
They have discovered a new star.
A new star has been discovered (by them).
Past Perfect
Someone had stolen my car.
My car had been stolen (by someone).
Progressive form
They are building a house.
A house is being built (by them).
He was signing the contract, when I came in.
The contract was being signed by him, when I came in.
Anyone can do it.
It can be done (by anyone).
You should make a decision.
A decision should be made (by you).
Simple Past
Modal verbs
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2. The Reported Speech
Verbs in the reported speech
a) Positive or negative statements. SAY / TELL EX:
Mr. Morris says (that) there’s al letter for you. He told me (that) it was a registered letter.
Other possible verbs: ANSWER / WRITE / THINK / KNOW / EXPLAIN / AGREE … EX:
He answered that he would come. She thinks (that) it’s going to rain.
b) Questions. ASK / WONDER / WANT/ KNOW / INQUIRE … EX:
They asked me what my name was. She inquired what I wanted. The use of the tenses
a) At the Present: If the verb that is used to report the speech is conjugated at the Present, then the tense of the reported speech verb doesn’t change: EX:
John: - “I like it very much here.” ………. John says he likes it very much here. Mr Jones: - “I’ll be back tomorrow at 10:00” …… Mr Jones says that he will be back tomorrow at 10:00.
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b) At the Past: If the verb that is used to report the speech is conjugated at the Past, then all the verbs are at the Past or the rule of the correspondence of the tenses has to be applied:
Direct Speech
EX:
Indirect Speech
Simple Present
Simple Past
Present Progressive
Past Progressive
Present Perfect
Past Perfect
Simple Past
Past Perfect
Future
Present Conditional
Simon: - “I usually play tennis on Sunday.” Simon said that he usually played tennis on Sunday. They told me: - “We will work in the same team”. They told me that we would work in the same team. Mary: - “I’m sorry, I must go”. Mary said she was sorry she had to go. Peter: - “I met your boss once”. Peter told me that he met / he had met my boss once.
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Other changes
a) Adjectives and adverbs Here
becomes
THERE
Ago
becomes
BEFORE
Today
becomes
THAT DAY
Now
becomes
THEN
Tomorrow
becomes
THE NEXT DAY
EX:
Mary: - ”I’m in London. I’m having a great time here.” Mary says that she is in London and she’s having a great time there.
b) Pronouns I
becomes
HE / SHE
We
becomes
THEY
EX:
Mr Moore: - “I’ll send you a letter”. Mr Moore says that he’ll send you / me / us / a letter. The Smiths: - “We went to Manchester”. The Smiths say that they went to Manchester.
c) Possessive Adjectives My
becomes
HIS /HER
Our
becomes
THEIR
EX:
Ben: - “John is my friend”. Ben says that John is his friend.
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Peter and Mary: - “Robby is our dog.” Peter and Mary said that Robby was their dog. d) YES / NO questions: We use IF / WHETHER EX:
Alan: - “Hello, Mary. Can I borrow your John’s bike?” Mary: - “John! Alan asks if he can borrow your bike!” I saw James this morning he wanted to know whether you are going to cinema tomorrow night.
e) Questions starting with a relative pronoun: We use the same relative pronouns as in the reported question. EX:
Sarah: - “When will Peter be back?” Sarah asked when Peter would be back. How do you spell your name? He asked how I spelt my name.
f)
At the imperative: We have to use the positive or negative infinitive: EX:
Be quiet! He told them to be quiet. Don’t laugh! I told Peter not to laugh.
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VOCABULARY
4. Linking Words to be used in the written expression In the introduction
First of all
Antes de mais
To begin with
Para começar
In the first place
Antes de tudo
At first glance
À primeira vista
Generally speaking
De forma geral
In general
Em geral
Presently
Dentro de instantes In the development
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According to
Segundo, conforme
To comment on
Para comentar, explicar, anotar
To deal with
Tratar de
To outline
Esboçar, delinear
To give account of
Relatar, descrever
To allude
Aludir, fazer alusão, insinuar
To convey
Transmitir, transferir, levar
To describe
Descrever
To depict
Pintar, representar, descrever
To stress
Acentuar, insistir em, pôr o acento sobre
To emphasise
Dar ênfase
In my opinion
Na minha opinião
Quite obviously
Absolutamente óbvio
It is often said
Dizem que
To approve of
Aprovar, concordar, consentir
It might be mentioned
Poderiamos mencionar
To a certain extent
Até um certo ponto
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It could be said
Poderiamos dizer
As far as I’m concerned
No que me diz respeito
As we can notice
Como podemos notar
In accordance with
Segundo
In other words
Em outros termos
In short
Abreviando
For example
Por exemplo
In this respect
A esse respeito
After all
Apesar de tudo
As a result
Como resultado
In addition to
Além de
Along with
Assim como
Instead of
Em vez de
As well as
E também
Whereas
Ao passo que
While
Enquanto
Whilst
Embora
As a matter of fact
Na verdade
In fact
De facto
Indeed
Deveras, com efeito, na verdade
Actually
Realmente, na verdade
However
Todavia, contudo
Moreover
Além disso, demais, aliás
By contrast
Contrastando
Nevertheless
Não obstante, contudo
Notwithstanding
Apesar de, a despeito de
Despite
A despeito de
In spite of
Apesar de
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On the contrary
Pelo contrário
Contrary to
Contrariamente a
Unlike
Diferentemente de
Up to now
Até agora
So far
Até aqui, até agora
Nowadays
Hoje em dia, presentemente
From time to time
De vez em quando
Now and then
(idem)
Supposing
Admitindo que
Fortunately
Felizmente
Unfortunately
Infelizmente
Provided that
Contando que
Eventhough
Mesmo se
Although
Embora, se bem que
Though
(idem)
As for
Quanto a
Barely
Apenas, simplesmente
Merely
Meramente
Hardly
Apenas
Seldom
Raramente
Rarely
(idem)
Due to
Devido a
Either … or
Ou
Neither … nor
Nem
Even if
Ainda que, mesmo que
Eventually
Afinal, eventualmente
Including
Incluindo
In order to
Com o fim de
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In the meantime
Entretanto
Meanwhile
(idem)
Not to mention
Sem falar de
Quite
Perfeitamente, inteiramente
Since
Desde que, visto que
So that
Afim de que, para que, porque
Thanks to
Graças a
Whether (or not)
Quer … (ou não)
In the conclusion
Consequently
Como consequência
Thus
Assim, deste modo
Hence
Por isso
As a conclusion
Como conclusão
On account of
Devido a, por causa de
Owing to
(idem)
Therefore
Por consequência
To resume
Para retomar, recomeçar
To summarize
Para sintetizar, resumir, sumariar
To sum up
Resumir
To quote
Citar
A quotation
Citação
An understatement
Um eufemismo
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5. Expressions used in Letter Writing
EXPRESSIONS
1. Beginning of a letter
TRANSLATION
1) Como começar uma carta
Thank you very much for your letter of (date), asking if / enquiring about / enclosing / concerning …
Muito obrigada por a sua carta de (data) pedindo se / inquirindo á cerca de / incluindo / sobre
In reply to
Em resposta a
We have duly received
Recebemos devidamente
We acknowledge receipt of
Acusamos recepção de
2) Referring We are writing in connection with ……………….. to enquire about
2) Referir-se a Escrevemos em relação a …………para obter informações acerca de …………para obter informações concernentes a
………………. with regard to As requested
Como requerido
We remember you mentioning your need to… and we believe that the solution to your problem is the new …
Gostaríamos relembrar V. Excelência de nos ter mencionado a sua necessidade de ... e julgamos que a solução ao seu problema seria o novo ...
As promised
Como prometido
With reference to
Em referência a
Further to
Além de
In accordance with your instructions
Segundo as suas directivas
As you know
Como é do seu conhecimento
As far as we know
Tanto quanto sabemos
3) Announcing that… We thank you for your prompt delivery of our order nº… and are pleased to report that the goods arrived in good condition
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3) Anunciar que ... Agradecemos a sua rápida entrega da nossa encomenda nº e temos o prazer de o informar que as mercadorias chegaram em boas condições.
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We would mention that
Mencionaríamos que
We are interested in
Estamos interessados em
We wish to renew our stock of
Desejamos renovar o nosso stock de
In support of this view, I shall say that
Realçando este aspecto, diria ainda que…
We are planning to
Projectamos fazer
We are pleased to inform you that
Temos o prazer de os informar que
Delighted
Encantado
You will receive by (post), within the next few days…
Receberá por correio, dentro dos próximos dias...
We are pleased to inform you of the dispatch of your order nº
Temos o prazer de os informar do despacho da vossa encomenda nº...
We are sending you (herewith)
Junto enviamos
We enclose
Incluímos
We are sending you in separate cover
Enviamos por correio separado
We are sending you by a later mail
Enviamos por correio ulterior
…………………….… an early mail
………………. primeiro correio
The shipping documents – B/L, commercial invoice, Os documentos de envio – B/L, factura comercial, insurance certificate – have been handed to (Bank), apólice de seguro – foram entregues ao (Banco), who have accepted our draft for (amount of money) que aceitou o nosso levantamento pela soma de ... We attach for your information
Incluímos para uma melhor informação
We believe you will be interested in the enclosed copy of our latest illustrated catalogue showing some of the …
Acreditamos que estará interessado no nosso último catálogo ilustrado, que junto enviamos, mostrando alguns dos ...
We shall be forwarding a consignment of
Faremos seguir o envio de
The goods will be packed in accordance with the usual requirements
A mercadoria estará embalada segundo os requerimentos habituais
My fundamental objection to
A minha objecção fundamental a
We confirm that
Confirmamos que
We have received your indent nº… and we are pleased to inform you that we have dispatched the following goods … by …
Recebemos a sua encomenda nº ... e temos o prazer de informá-lo que enviaremos a seguinte mercadoria ... por ...
We are prepared to
Estamos prontos a
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We shall do our utmost to
Faremos o nosso máximo para
As you see
Como vê
We undertake to
Comprometemos-nos / encarregamos-nos
We are anxious to
Estamos impacientes por
We are considering
Estamos a considerar
We have duly noted
Anotamos devidamente
Our clients are increasingly looking for
Os nossos clientes estão cada vez à mais à procura de
We shall take the necessary steps to
Tomaremos as medidas necessárias a
We are taking ……………………….
Estamos a tomar....
We shall endeavour to
Faremos o possível para
We hasten to
Antecipamos, apressamos
We shall advise you in due course
Aconselharemos Vossas Excelências na devida altura
We suggest that
Sugerimos que
You will understand the advisability of an early order as we execute all orders in strict rotation. We should therefore advise you to order by the end of the month if you wish to have these articles in stock for
Entenderão as vantagens em encomendar o mais cêdo possível, uma vez que atendemos as encomendas na mais estrita ordem de chegada Caso pretendam obter este stock antes de …… aconselhamos que confirmem a encomenda antes do fim do mês.
We look forward to having your reply
Esperamos vivamente receber a vossa resposta
As soon as these requirements have been satisfactorily settled, we shall be glad to put your order into execution
Assim que estas condicões forem satisfeitas, teremos todo o prazer em executar a vossa encomenda.
Please forward
Agradecia que enviásse
We shall get into touch with
Entraremos em contacto com
4) Requiring We would be grateful if you could
4) Solicitar Ficaríamos gratos se pudessem
We would appreciate it if you could send us as soon Agradecíamos que nos enviassem tão depressa as possible quanto possível … (without delay)
... (sem demora)
Would you be so kind enough to
Teria a amabilidade de
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Would you be so kind as to
(idem)
Kindly
Amavelmente / gentilmente
Please quote us for the supply of the items listed on Agradecíamos que nos informassem sobre os preços dos artigos que figuram na lista que the enclosed form giving your prices … juntamente enviamos Will you please also state your earliest delivery date, your terms of payment and discounts for regular purchases
Would you please let us have your order rapidly to ensure delivery by As soon as the goods are delivered, we would appreciate your notifying us We take the opportunity to We take the liberty of We require Will you kindly send us the following items by We ask you to draw on us for the invoice value … days after sight through (Bank)
Queira ter a amabilidade também de mencionar a data de entrega mais próxima, as suas condições de pagamento e eventuais descontos para compras regulares. Agradecíamos que nos fizesse chegar a sua encomenda rapidamente a fim de assegurar a entrega da mercadoria antes de Assim que for efectuada a entrega, agradecíamos que nos informasse. Aproveitamos esta oportunidade para Tomamos a liberdade de Requeremos Teria a amabilidade de nos enviar os seguintes artigos por Pedimos que seja efectuado um levantamento relativo ao montante facturado de ... dias após entrega através do Banco
We are submitting you Submetemos ao seu parecer We draw your attention to the fact that
Chamamos a sua atenção para o facto que
We would point out that
Focamos que
May we remind you that
Gostaríamos lembrar Vossa Excelência que
This order is given strictly on condition of delivery on or before (date) and we reserve the right of cancellation after this date
Esta encomenda é feita estritamente segundo a condição de a mercadoria ser entregue em ou antes de (data) e reservamos-nos o direito de cancelar se esta data não for respeitada.
You have omitted to
5) Enquiring
Omitiu
5) Informar-se sobre
Will you please send us your prices for
Agradecíamos que nos enviasse os seus preços para
We would be grateful if you could give us a quotation for
Agradecíamos se nos pudesse enviar a cotação para
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Would you mind sending us a quotation for
IImporta-se de nos enviar a cotação para
Please let us know your earliest delivery dates
Agradecia que nos desse a conhecer as datas de entrega mais próximas
We would appreciate if you could provide us with
Agradecíamos que nos fizesse chegar
We would be pleased to have
Teríamos grande prazer em ter
We should be obliged if you could give us some information about the financial standing (status) of the following firm and whether they are reliable and trustworthy, as its manager has recently required doing business with us.
Ficaríamos gratos se nos pudesse informar sobre a situação financeira da seguinte empresa e se são credíveis e de confiança, uma vez que o seu gerente mostrou interesse em negociar com a nossa empresa.
Any further information you may be able to give us will be appreciated, and your advice will, naturally, be treated in the strictest confidence.
Qualquer outra informação que poder nos comunicar seria muito apreciada e o seu parecer será, naturalmente, considerado estritamente confidencial.
We would be interested in knowing if you could grant us a special discount for We would like to know whether Could you state your terms for
Estaríamos interessados em saber se nos poderia conceder um desconto especial para Gostaríamos de saber se Poderia mencionar as suas condições de
How much would you charge for sending us a few Quanto é que cobraria por nos enviar algumas samples of amostras de...?
6) Replying to inquiries
6) Responder aos pedidos de informação
In reply to your inquiry of (date) , we are sending you
Em resposta ao seu pedido de informação recebido em ..., junto enviamos ...
At your request, we are sending you full details of
Como requereram, junto enviamos todos os pormenores de
We are sending you herewith our latest catalogue together with details of our terms and conditions We are sending you a pro-forma invoice for the items listed in your inquiry
Junto enviamos o nosso catálogo mais recente acompanhado de todos os pormenores das nossas condições de pagamentos e outras Enviamos uma factura pro-forma para os artigos figurando no pedido de informação que nos enviaram.
7) Ordering
7) Encomendar
Please supply the following
Agradecíamos que nos fornecesse o seguinte
Kindly forward through our agent (name) the following goods
Agradecíamos que tivesse a amabilidade de nos fazer chegar através do nosso agente (nome) as mercadorias seguintes
The material must be true to samples supplied
O material tem de ser idêntico às amostras fornecidas
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We enclose a trial order. If the quality is up to our expectations, we shall send further orders in the near future.
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Junto enviamos uma encomenda para experimentar. Se a qualidade corresponder ás nossas expectativas, em breve efectuaremos mais encomendas.
The overall length must not exceed …, and the total O comprimento total não deve exceder ... , e o peso total não pode ser mais de weight must not be over … If pattern …( or reference nº) is not available, please send pattern … or … instead
Se o padrão ...(ou referência nº) não estiver disponível, agradecíamos que nos enviasse o padrão ... ou a referência nº ...
If you have a similar article but of better quality please supply it instead, provided the price is not more than 10% higher.
Se tiver um artigo similar mas de qualidade superior, agradecíamos que nos enviasse no lugar do outro, na condição que a diferença de preço não seja superior a 10%.
Please note that delivery is required before (date) without fail
Gostaríamos lembrar que a entrega é requerida antes de (data) sem falta.
If sales are satisfactory, we shall make your brand Se os resultados das vendas forem satisfatórios, faremos da sua marca uma das nossas linhas one of our standard lines principais..
8) Reminding Please find enclosed a copy of your statement of account, the balance of which amounting to (….) is still overdue.
8) Segundas vias Junto enviamos uma cópia do estrato da sua conta, cuja soma de ... ainda está em dívida.
Lamentamos informá-lo de que o nosso Departamento de Contabilidade verificou que o We are sorry to inform you that our Accounts Department has checked that the amount (…) is still valor de ... da sua conta ainda está em dívida outstanding on your account. Presumimos que, devido a uma série de circunstâncias infelizes, não vos foi possível We presume that, owing to a series of unfortunate liquidar a sua última prestação que estava a circumstances, you were not able to settle the last pagamento em ... instalment due on (date). If, in the meantime, some action has been taken to settle your debt, please ignore this reminder.
Se, entretanto, já tiver liquidado a sua divida, agradecíamos que ignorasse este aviso.
If this sum is still due at the end of the month, your file will be handed over to our solicitor who be obliged to start proceedings against you, which we very much regret.
Se esta soma se encontrar por liquidar no fim deste mês, o seu processo será entregue ao nosso solicitador que se encontrará na obrigação de iniciar um processo contra Vossa Excelência, o que lamentamos grandemente.
On checking our accounts, we have found that referring to your invoice nº of (date) the total amount of (…) is still unsettled.
Ao verificar a nossa contabilidade, descobrimos que em referência à factura nº de ... a quantia total de ... ainda está por liquidar.
To our mutual interest, we hope this debt will be Para o nosso interesse mútuo, esperamos que esta settled as soon as possible. dívida possa ser liquidada assim que possível.
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9) Complaining We are sorry to inform you, that we have received neither the goods nor any explanation for the delay If our order nº… is not dealt with before the end of the month, we shall be compelled to cancel it. We would like to inform you that this is the second time such an accident has happened and that we are very disappointed with your service. f such an error occurs again, we shall be bound to look for other suppliers. We regret to inform you that, owing to faulty packing, one of our cases reached us in bad condition. As you have not been able to meet your delivery dates, we have lost some of our most regular customers. We think a substantial compensation should be paid to us for this highly inconvenient situation. How can a firm like yours let such mistakes occur?
10) Apologising
9) Queixas Lamentamos ter de informá-lo que não recebemos nem as mercadorias nem nenhuma explicação para um tal atraso. Se a nossa encomenda nº…. não for executada antes do final deste mês, encontrar-nos-emos na obrigação de a cancelar. Queremos informar que esta é a segunda vez que um tal acidente ocorre e que estamos muito decepcionados com a vossa prestação de serviço. Se um tal erro voltar a ocorrer, teremos de procurar outros fornecedores. Lamentamos informá-lo que devido a uma embalagem defeituosa, um dos nossos caixotes foi entregue em más condições. Visto não ter podido respeitar o prazo de entrega, perdemos alguns dos nossos clientes mais regulares. Pensamos que uma indenização significativa deveria sernos paga a fim de compensar esta situação desagradável.
Como é que uma empresa como a vossa deixa que tais erros aconteçam?
10) Pedindo desculpa
We are sorry that
Lamentamos que
We very much regret that
Lamentamos imenso que
We ( must) apologise for
Pedimos desculpa por
We apologise for the inconvenience
................................ pelo incómodo
Under the circumstances, we cannot be held responsible for any damage during transport. All claims have to be lodged with the shipping company
Dado às circunstâncias, não nos podemos considerar como responsáveis por os estragos ocorridos durante o transporte. Todas as queixas têm de ser dirigidas à empresa de transporte
Owing to unforeseen circumstances we have not been able to honour our commitments, but we can assure you that next time we will do our best to give you entire satisfaction.
Devido a circunstâncias imprevisíveis, não nos foi possível honrar os nossos compromissos, mas certificamos que numa próxima ocasião faremos o nosso melhor a fim de vos dar inteira satisfação.
The insurance company will send you an adjuster to A companhia de seguros vos enviará um perito para avaliar a importância dos estragos. assess the amount of the damage. Gostaríamos pedir desculpa por este malWe would like to apologise for this misunderstanding and we can assure you that such entendido, e confirmamos que tais erros não voltarão a acontecer. errors will not occur again.
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We are unaware that
Desconhecemos que
We are afraid that
Receamos que
We are not in a position to
Não estamos numa situação que nos permita
We are unable to
Não nos é possível
Much to our regret
Lamentamos imenso mas
We assume that
Julgamos que
We assure you that
Certificamos que
Unless we hear the contrary
Somente em aviso contrário
There is little doubt that
Não restam dúvidas quanto
É inútil dizer que teremos todo o prazer de Needless to say that we will be delighted to replace substituir todos os artigos que não correspondem all the articles that do not fit your requirements. aos seus requerimentos
11) Ending
11) Finalizando
We trust that your satisfaction with this initial order Estamos confiantes de que a sua satisfação para com will afford us further opportunities of doing business esta encomenda inicial nos permitirá obter outras oportunidades de negociar com Vossas Excelências. with you. We trust you will appreciate our efforts to complete these orders in due time
Estamos seguros de que apreciarão os nossos esforços para conseguir executar estas encomendas nos prazos previstos.
Thank you in advance for your future orders
Para já agradecemos as encomendas que poderão efectuar no futuro
Thank you in advance for your reply and your courtesy.
De avanço agradecemos a sua resposta e delicadeza para com a nossa empresa.
If you require further particulars / information / details
Se desejar obter mais pormenores /informação
We would welcome the opportunity to
Ficaríamos gratos por
We are at your entire disposal
Ficaremos à sua inteira disposição para
Esperamos ter a ocasião de o ouvir / ver / receber na We are looking forward to hearing from you / to nossa fábrica / nos nossos escritórios / nas nossas seeing you / to receiving you in our (factory / offices instalações / premises)
We hope to have the opportunity of winning your custom and look forward to the pleasure of welcoming you to our new showrooms You will be most heartily welcome
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Esperamos ter a oportunidade de ganhar a sua confiança e estamos desejosos de ter o prazer de o receber no nosso mostruário. Será muito bem-vindo
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12) Closing salutations Please give my best regards to
12) Fechos de correspondência Agradeço que transmita os meus melhores cumprimentos a
Best regards / Respectfully / Yours sincerely / With Com os meus melhores cumprimentos / atentamente best wishes / Yours faithfully
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TEXTOS COMPLEMENTARES PARA O FORMADOR
6. The Layout of a Business Letter
Introduction
Nowadays we have at our disposal a wide range of means of communication attending our various needs and demands. Nevertheless, the business letter, fax or email are the most often used all over the world, as they represent a permanent record which may be referred to as an evidence later. Moreover, we can carefully plan, organise and draft the contents of any of these means and we have the possibility to deal with intricate or lengthy subjects without losing track of whatever matters. Letters may be a means of conveying confidential information as well. The present trend of letters tends to a freer, less formal style as it is designed for easy reading, as time is scarce. Therefore there are essential pieces of information that it must convey: 1.
WHO wrote it
2.
WHEN was it written
3.
TO WHOM it was addressed
4.
WHY it was written
There are certain guidelines to follow while presenting your letter, such as the full blocked lay-out, which means that every line begins at the left margin lined up with the left edge of your letter head, and punctuation must be as free as possible. Parts of a Business Letter The letter head
It is printed or engraved on the firm’s stationery and should contain the name of the company, its address, telephone number, fax, email, internet site References
You must mention your reference and that of the person you are answering to if previously mentioned. They normally consist of the initials of the sender / date or number of mail
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Date
Do not use abbreviated forms of writing it. There is no need to put “th” or st” after the day of the month •
Special message
It can be “For the attention of” / “Urgent” / “Confidential •
Name and address of the recipient : inside address
It should correspond to the name and address on the envelope. •
The opening salutation
It is limited to the following forms: • “Sir”; “Dear Sir” ; “Dear Sirs” or even ”Gentlemen” / “Dear Madam” ; “Mesdames” . These salutations are recommended whenever you wish to be formal or if you have not exchanged any letters previously with your correspondent. • “Dear Mr Turner”, “Dear Ms Turner” (to an unmarried or married woman) , “Dear Mrs Turner” (to a married woman) , “Dear Miss Turner” (to an unmarried woman) , “Dear Andrew” (to a friend or someone you know well) •
Subject heading
It must be concise and overall it must sum up in a few words the main issue of your letter. •
The Body of the letter
It must be clear and courteous. Its style should be easy to read and its ideas should be concisely exposed. Separate aspects of the same subject should be dealt with in separate paragraphs, and entirely different matters are to be dealt with in separate letters. •
The Closing Salutation
It should correspond to the opening salutation. However, “Best regards” is both formal and friendly. Underneath the closing salutation there should be mentioned the company of the sender.
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Opening Salutation
Closing Salutation
Dear Sir / Dear Madam
Yours faithfully / respectfully
Dear Mr. Turner / Ms Turner /
Yours sincerely / Best regards
Mrs Turner / Miss Turner Dear Andrew
•
Best wishes / Best regards
The Signature
It authenticates and fixes the responsibility for the letter. The name and position held by the writer should be mentioned immediately underneath his or her signature. EX:
(signature) Name of the sender Designation or position
•
Enclosures
It indicates that something is to be sent with the letter and also the number of documents that are enclosed: “Encl. 2”
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7. Punctuation
Introduction
In most business letters free punctuation is adopted, nevertheless it may have its part to play in avoiding ambiguity. In order to do so, here are some fundamental rules to keep in mind. 1.
Capital letters We use them to start a sentence, for proper nouns, for titles and certain abbreviations.
2.
A full stop We use it to mark that the sentence is completed. It was used after initials or titles until recently.
3.
A comma ( , ) It marks a breathing point, a short pause in a sentence. It is advisable to use a comma: - to separate words in a description, list, etc…
4.
•
To focus on a word or to introduce a speech at the beginning of a sentence. (EX: First, … / as we were approaching the meeting room, my heart started pounding intensely.)
•
To add a further detail to a fact. (EX: It was clear, as he showed the evidence, that she was guilty.
•
To avoid confusion
A semi colon ( ; ) It brings a longer pause to the reading than the comma does.
5.
•
It is used to point out a contrast in a description of facts (EX: Mary played tennis beautifully; Ann could not stand it.)
•
It separates elements of a description or a list, stressing their order of use or importance.
A colon ( : ) It introduces a description or list, adds an example to what had been stated previously. It introduces direct speech or announces a quotation.
6.
Parenthesis or round brackets ( ) They convey additional meaning to the sentence or the exposed idea; sometimes a comma may replace them.
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The Hyphen ( - ) It joins two words so they form a unity. It also divides words at the end of the lines, even though with the word processors it is useless to do so.
8.
The simple dash ( -- ) To stress a change that occurred in an idea or thought. It also adds further details to an explanation.
9.
The double dash ( -- ……… -- ) They are used as the brackets are but add further emphasis.
10.
The exclamation mark ( ! ) To express amazement.
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8. Enquiries / replies / price quotation
Inquiries or enquiries
It is a simple kind of letter that anyone has to write at some time or another, nevertheless it must include: • the reference of how you have been informed of the name, address and products sold by your correspondent. • You may enquire about price quotations, delivery dates, terms of payment, discounts, credit facilities, after-sale service, etc… • In the closing salutation you may thank your correspondent for the information provided.
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• Turner & Co 30, Sunset Crescent Preston, Lancashire United Kingdom Tel. 77789001 Fax 77789002 Our ref
AT / 4 –2-03
4 February 2003 For the attention of Ms Sylvie Guerard Chevignon SA 15 Rue Lafayette Paris IX France
Dear Ms Guerard Subject: enquiry about products and terms I have just obtained your contact through a common acquaintance of ours, Mrs Price, who kindly showed me some of your products. We have several fashion stores spread out in the United Kingdom and the Republic of Ireland and wish to widen our range of brands in exhibited in our stores. Will you be so kind as to send us a copy of your latest catalogue for the Summer collection along with the price lists? We would be grateful if you could also state your terms of payment, earliest delivery dates and discounts for regular purchases. We look forward to hearing from you. Yours faithfully, Turner & Co Andrew Turner Buyer
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Replies to enquiries
These letters do not need to be long but should always be polite and direct to the point. They should avoid any superfluous detail.
Chevignon …. Your ref AD / 4-2-03 Our ref
SG / 103.2.3
10 February 2003 For the attention of Mr A Turner Turner & Co ….
Dear Mr Turner Subject: reply to enquiry In reply to your enquiry, we are sending you under separate cover, our new catalogue with the Summer collection, with the price list and special discounts for orders in bulk. We can supply any of the items, in the quantity you desire, within 6 days. After studying our prices and liberal trade-terms, you will understand the advisability of an early order, as we execute all orders in strict rotation. We should therefore ask you to forward your order by mail, fax or email by the end of the month if you wish to have these articles in stock for the Summer season sales. We thank you for your enquiry, and we are looking forward to receiving your order. Your faithfully, Chevignon Sylvie Guerard Sales Manager
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9. Orders and execution of orders
Orders
These letters should be brief, accurate and without any ambiguity. Here is a list of some of the points that they may include: 1. Reference to catalogue or list 2. Reference number of the item, colour, pattern, model, line, etc… 3. Quantity, number, weight, length, etc, must be clearly stated for each article. 4. Alternative goods acceptable, if exact goods required are not available. 5. All documents required – invoices, B/L (Bill of Lading), customs documents, etc. 6. Full instructions for packing. 7. Shipping or forwarding instructions, with details of warehousing, route, agents, etc. 8. Details of payment. 9. Delivery dates
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TURNER & Co Your ref Our ref 27 February 2003 For the attention of Ms Sylvie Guerard Chevignon … Dear Ms Sylvie Guerard Subject: Order of goods Thank you for the catalogue and price list which you so promptly sent me. I have decided to purchase the … Our national transport service, Dud and Dud, will be sending you a lorry to Paris IX as soon as our order is executed. They have quoted me a reduced rate for a return load from Spain in the first week of March and I would like to take advantage of it in case the goods are ready by then. Please inform me as that possibility. As soon as I receive your invoice, I shall ask you to draw on us for the total amount 30 days after sight through Barclays Bank, London. Yours faithfully, Andrew Turner Buyer
Execution of orders
Usually an order is acknowledged at once, often in the form of a repetition of the articles ordered, which serves as a check on the accuracy of the order. These letters must be courteous and refer to the goods. They must state that the order will be attended to and that the delivery will be as prompt as possible or in accordance to the requirements expressed previously and agreed by both companies.
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CHEVIGNON … Your ref Our ref 3 March 2003 For the attention of Mr Andrew Turner Turner & Co … Dear Mr Andrew Turner Subject: Execution of your order nº… Thank you for your order for: …. It is already being taken care of and there is no difficulty in getting the goods to you by the date you require. Therefore you can inform your transport service that you may take advantage of their reduction rate. We shall draw on you for the invoice value Euros 32,000 at 30 days after sight through Barclays Bank, London, to whom we have handed the commercial invoice, the Bill of Lading, and the insurance policy taken out with the Fidelity Insurance Company. The London branch of Lloyds Bank will deliver these documents to you on the date that you honour our Bill of Exchange. As soon as these goods are delivered in London, we would appreciate your notifying us. We trust your satisfaction with this initial order will afford us further opportunities of doing business with your stores. Best regards Chevignon Sylvie Guerard Sales Manager
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VI. BUSINESS CORESPONDENCE
Follow-up Letters
They are necessary whenever there is no reply after an enquiry. They should not show surprise or regret at not having received an order and should avoid any aggressive tone. They must be polite and concise. Harmer Ltd Shoe Makers 17, St James Street Canterbury Your ref Our ref 16 May 2004 For the attention of Mrs Samps Nice Foot Ltd 23 Prince Phillip Avenue Edinburgh Dear Mrs Samps Subject: Follow-up letter to an enquiry. When you visited our stand at the English Fashion Exhibition you were interested in our Winter collection. At your request, we sent you full details of this new collection, but at that time we could not guarantee delivery before October. This may be the reason for which you have not placed an order with us. However, with the increasing demands on our lines, we have extended production to another part of our factory, and are now in a position to offer delivery by September. As you may not have at hand the catalogues we provided during your visit, we are enclosing our latest ones. A first limited order can be delivered within a fortnight, so that you can display models in your stores, and you can check how successful our models are. Yours faithfully, Harmer Ltd James Jens Head of the Sales Department
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Invoicing and Payment
Most business transactions are conducted on credit terms by which the customer is allowed a certain time for payment, which might vary from 14 days to 6 months. Nevertheless, credit payment raises certain problems when a customer is new and the supplier usually asks for references. Asking for bank references
…. Dear Sirs, We were very pleased to receive your order for gods to the value of … As this is our first transaction with you, will you kindly send us the name of a bank or firm who would be willing to act as a referee for you? As soon as these requirements have been satisfactorily settled, we shall be glad to put your order into execution. We hope that this order will be first of many and will establish a long and agreeable business association. Yours faithfully, …. Inquiring about a new customer’s financial status
… Dear Sirs, We have recently received an order for … from ….Ltd. They have given us your firm as a reference and we should be obliged if you could give us some information about their financial status and whether they are reliable and trustworthy. Your advice will, naturally, be treated in the strictest confidence. Thank you in advance for your reply. Yours faithfully,
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The invoice
It must bear the following statements: • the seller’s name, address, Trade Register number, etc… • the date and number of the invoice • the buyer’s name and address • the description of the goods (reference number, quantity, unit price, etc…) • the total price plus taxes (Value Added Tax), reductions if applicable are subtracted to find the total price to be paid. • Order number, delivery number. • Means of dispatch • Weight of the items • Date and means of payment If the customer has been overcharged, a credit note is issued to avoid any correction. The amount of this note is deducted from the next invoice. If the customer has been undercharged, then a debit note is made out. Payment
The buyer wishes to prove that the goods sent to him have been paid for or will be paid for in accordance to the agreed terms. Most of the times in business transactions payment is made by a cheque, a Bill of Exchange, or a promissory note. Any of these documents may serve as proof.
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Reminders / Claims / Complaints
In spite of all the care usually given to the handling of an order, errors do occur and give rise to complaints. The letter of complaint should be reasonable and understanding. It must state clearly what is wrong and pointing out the inconvenience caused, supported by facts in order to prove that the complaint is duly justified.
….. Dear Sirs, On March 23, we requested a quantity of blue jeans according to the description on your catalogue, for May 4. Our order was placed for: …. We received your acknowledgement of this order, dated April 2, promising prompt shipment. In order to enable to check this point, we shall enclose a copy of this document. Two months later, we are still expecting the goods to be delivered and we have not received any explanation for such a delay. As long-time customers of your firm, we feel entitled to better service than this. Please advise us by return of post when we may expect delivery of this order. If we cannot receive the goods that we ordered by the end of the month, we must ask you to cancel the whole order, and we shall look for other suppliers. Best regards,
…
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Ficha de Avaliação Global No. 1
Global Grammatical Review
1. Multiple Choice Questions : Put a circle around the correct answer : (20 Marks) 1.
2.
3.
4.
312
It’s getting colder and colder. I think winter has set … a)
In
b)
Up
c)
Out
d)
off
The whole dramatic issue was brought … by a minor statement. a)
Up
b)
About
c)
Off
d)
in
Nobody expected him to carry … his mission so beautifully. a)
Up
b)
Off
c)
Out
d)
over
A good scientist does not take anything … granted. a)
On
b)
Off
c)
For
d)
In
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6.
7.
8.
9.
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The chairman waited for the agitation to die … a)
Over
b)
Off
c)
In
d)
down
She was … a very successful manager. a)
told to be
b)
talked of being
c)
spoken to be
d)
said to be
I’m at a loss what … to convince accept signing this contract. a)
Do
b)
to be done
c)
doing
d)
to do
Is there anything I can do to stop … such risks? a)
that they take
b)
them take
c)
them to take
d)
them taking
I look forward … that extraordinary presentation of your whole team. a)
listening to
b)
to listening to
c)
to listen to
d)
listen to
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10.
11.
12.
13.
14.
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These clients insisted … earlier, as they had a plane to take later that day. a)
to come
b)
coming
c)
on coming
d)
any answer
Prices are likely … again. a)
to go up
b)
to going up
c)
going up
d)
gone up
He promised … his best. a)
Doing
b)
to do
c)
to doing
d)
any answer
I didn’t mean … rude. a)
Being
b)
and be
c)
to being
d)
to be
I wonder how she … come here, after what she had done. a)
dared to
b)
dared
c)
dared have
d)
dares have
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16.
17.
18.
19.
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I think we … tell her the truth immediately. a)
had to
b)
needed
c)
must
d)
any answer
How such a marketing strategy … our company is not obvious. a)
has to help
b)
is to help
c)
must help
d)
any answer
I’d like this parcel … sent at once. a)
to be
a)
was
b)
were
c)
should be
That he … chairman is out of the question. a)
Becomes
b)
Became
c)
will become
d)
should become
Take … measures you think most appropriate a)
Whatever
b)
However
c)
as though
d)
none
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If anyone …, let me know at once. a)
Ring
b)
Rings
c)
should ring
d)
either b) or c)
2. Fill in the gaps with words expressing quantity: (5 Marks) 1.
The restaurant was almost empty, there were few customers in it.
2.
If I had had more time, I would have visited The National Gallery in London.
3.
She had so many things to do that she did not know what to begin with.
4.
There’s no / some paper left, could you go and fetch ………..?
5.
My secretary spent many hours preparing that report for the auditor.
3. Fill in the gaps with the correct article: (10 Marks) 1.
(0) hope never failed him during the negotiation of the contract.
2.
I haven’t the courage to tell him that he has been laid off.
3.
(0) Princess Diana was a great friend of theirs.
4.
He didn’t have much confidence but the confidence he showed us under those circumstances surprised me.
5.
He is known to be an honest man.
6.
The United States of America and (0) France have been invited to participate in that meeting.
7.
Tim plays (0) football and sometimes he plays the piano with a band.
8.
(0) television has revolutionised the means of communication and information much more than (0) radio.
9.
Jimmy likes the music of the eighteenth century.
10.
316
(0) money can’t buy happiness.
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4. Complete the underlined words in the following sentences with the correct suffix from the following list: -hood ; -ful ; -ish ; -ness ; -ly ; -less ; -ship. (10 Marks) 1.
Not being sure about his client’s demands he tactly avoided the subject.
2.
In the sunshine everything looked bright and colourful
3.
She rightly Protested about being kept waiting for so long.
4.
Some workers objected to the crudeness of this manager’s language when addressing them.
5.
How can he be foolish enough to believe that silly story?
6.
Careness accounts for most serious accidents on the road.
7.
Childhood is usually regarded as a time of happiness .
8.
Real friendship never dies.
9.
His secretary died after a long and uneventful life.
10.
In these hard times, such selfish behaviour is rather shocking.
5. Complete the following comparisons: (5 Marks) 1.
Teenagers are not so conservatives as their elders.
2.
English people are usually more reserved than Italians are.
3.
Office work is lest tiring than housework.
4.
It takes nearly as much time to reach London airport by bus from the terminal as it does to fly from the airport to Paris.
5.
The older he gets, the more experience he gains.
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6. Conjugate the verbs between brackets at the correct tense and form : (20 Marks)
318
1.
Look at these naughty people! They are laughthing (to laugh) at that poor girl.
2.
“Have you seen her lately?”. “Yes! I saw (to see) her a few days ago.
3.
When he arrived at his office, his secretary was speaking (to speak) on phone.
4.
I’ll call you when you are (to be) ready.
5.
I know (to know) Mr. Thompson for ages.
6.
He keeps looking (to look) at his watch.
7.
He had been working (to work) with this company for fourteen years when he was dismissed.
8.
What would you do (you / to do) if you were rich?
9.
He would have come at 9:00, if you had asked (to ask) him to.
10.
I have sent (to send) that letter a week ago.
11.
As soon as he comes (to come) I’ll make him let (to let) me attend (to attend) tomorrow’s meeting.
12.
She can’t help being (to be) grateful for what he had done to her family.
13.
He looked away quickly so that she could not have (not to discover) that he was sad.
14.
I wish you would be (to be) happier.
15.
Our accountant had collected (to collect) all the relevant information before the auditors arrived the other morning.
16.
Do you mind giving (to give) me M&M’s file, please?
17.
I’d rather be processing (to process) information than attend clients.
18.
The supplier had waited (to wait) for hours when he was finally received in the accountant’s office.
19.
They spend (to spend) all their weekends at home.
20.
We had been (to sleep) for a few minutes when the telephone rang.
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7. Fill in the blanks with the correct postposition or preposition: (5 Marks) 1.
Please, forgive me for being late.
2.
What are you thinking about
3.
He had lost his key and he was desperately looking for it.
4.
I can’t listen to every of your complaints at the same time.
5.
You can’t depend on the others’ help all your life.
6.
We are no longer interested in your services.
7.
He insisted on coming at 10:00 a.m.
8.
He told he would show us the city arround.
9.
Take off your coat, if you want, it’s rather warm in here.
10.
During our last meeting, James came out with the most brilliant idea.
8. Fill in the blanks with the correct relative pronoun: (10 Marks) 1.
Miss Thurp, whom I have known for many years, is coming to visit us next week.
2.
The chair on which you are sitting is broken.
3.
Which of these files are you working on?
4.
The client whose car is parked in the drive-way must take parked it in the clients’ parking lot.
5.
I shall introduce you to a man that can speak Chinese.
6.
Success is not the only thing that matters.
7.
He asked me what I thought about the case.
8.
I don’t care whom with you are going out with.
9.
Mozart, whose music is the most beautiful expression of the soul, died at the age of 36.
10.
How have you been up to?
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9. Write the following sentences at the reported speech: (5 Marks) 1. “Don’t make such a noise”, he ordered the people in the hall. He ordered the people in the hall not to make such a noise. 2. “I’ll never help you again”, John told her. John told her he wouldn’t never help her again. 3. “Can you lend me that book once you finish reading it?”, he asked Fred. Fred was asked if he could lend him that book once he had finished reading it. 4. “I’m afraid I must go at once”, he said in a hurry. He said in a hurry that he was afraid he had to go at once. 5. “What will you tell your client when you meet him?”, she asked. She asked what would he tell his client when he met him.
10. Transform the following sentences into the passive voice: (5 Marks) 1. Secretaries often write letters in English. Letters are often written in English by Secretaries 2. Mr Patterson has already paid for the drinks. The drinks have already been paied by Mr Patterson 3. They told him not to make a rude remark about the quality of the products. He was told by them not to make a rude remark about the quality of the products 4. Every month they receive English clients. English clients are received Every month by them. 5. We didn’t close the contract because you took too many risks. The contract was not closed because he took too many risks.
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Ficha de Avaliação Global No. 2
Global Accounting Review
1.
Write an essay on the part played by a managing director in a business organisation. Show the positive and negative aspects of his/her job. Mention some of his/her responsibilities and daily tasks. (5 Marks)
2.
Write a conversation that a accountant and a managing director are having on the closing of the accounts for the year. Don’t forget to mention the possibility for calling the General Board of Directors annual meeting soon. (5 Marks)
3.
Read the following text: (10 Marks) “Fair Good Co. Ltd. is a factory situated in Porto. It produces footwear for a well known American department store, located in New York. U.S.A.. It exports its goods through a forwarding agent, Shipping and Forwarding Ltd. Within two weeks it will export four containers of 40 feet each of 10.000 ready packed pair of women (2.500), men (2.500) and children (5.000) shoes, with a gross weight of 1.5 kg each, for a total value of 250.000 Euros, from Lisbon to N.Y. City, to arrive before September 15, well in advance for Christma’s selling period.” Use some of this information to fill in the B/L form.
4.
Write a letter to your supplier of kitchen ceramics ordering a certain quantity of items. Place the order for January 1st.. Ask for colors, sizes and quantities, as well as a previously sent sample of your own choice. (5 Marks)
5.
Reply to your own letter in the name of your supplier referring technical difficulties in fulfilling your demand for the date required, exposing the reasons for that delay. (5 Marks)
6.
Explain the differences between Direct and Indirect Deliveries. (5 Marks)
7.
Explain what are the main steps an Accountant has to fulfill in his job. (5 Marks)
8.
Mention a few differences between Accrual Accounting and Cash Accounting. (5 Marks)
9.
Refer which are the primary users of both a Management Accounting and a Financial Accountig system. (5 Marks)
10.
Which financial documents are usually required by any company’s record-keeping system? (5 Marks)
11.
Determine which are the Assets, Liabilities and the Shareholders’ Equity to draw up a balance sheet using the following information given in Euros:(20 Marks)
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1.
Accounts Receivable
325.903
2.
Retained Earnings
293.768
3.
Accounts Payable
278.344
4.
Share Capital
250.000
5.
Inventory
223.476
6.
Cash
162.733
7.
Long Term Debts
100.000
8.
Furnishings
75.000
9.
Tooling, Molds
60.000
10.
Equipment
50.000
11.
Intellectual Property
25.000
12.
Bank Line
0
12.
Write a letter to a client acknowledging an order received yesterday. Enclose the pro−forma invoice for the ordered products and refer to the new catalogue with the new line of products you are sending now by separate mail. (5 Marks)
13.
Your client received your catalogue and sent some inquires on the new products. Confirm that the products will be ready for the next season and early orders will be settled according to a first in first out priority system. (5 Marks)
14.
You received a letter of complaint from your client, stressing his/her disappointment regarding the handling of the order as the products of the new collection recently received had defects on a 2% basis. Write a letter of explanation to your client mentionning what happened with this and other orders. (10 Marks)
15.
What would you say to your client in order to recognise your responsabilities in the process? (5 Marks)
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Resolutions …/
6. In a Direct delivery the buyer is given a delivery note in duplicate. A copy must be signed by the buyer and sent back to the seller. In the Indirect deliver, the seller sends the buyer a document called a consignment note which lets the buyer know the date the goods were shipped and the means of transport used. Before taking delivery of the goods and signing the delivery note, the consignee must make sure that the goods have been delivered in good condition. 7. Accountants must keep the books and accounts up-to-date. In joint-stock companies the auditors check out these books periodically, overall before the annual shareholders’ meeting. The auditors are chartered accountants whose job is to make sure that all transactions have been correctly recorded in order to prevent any fraudulent action or embezzlement. The Accounts Department is also responsible for seeing that the budget is respected by keeping an eye on production costs, making inventory and by drawing up the balance sheet which is used to calculate profits, losses, taxes. Certain books are compulsory, like the cashbook, the journal, the ledger, but also the Accounts Payable book (bills, invoices to be paid to the suppliers), the Accounts Receivable book (sums to be paid by the debtors), and the Customers’ Accounts book which indicates the sums owed by customers who pay on credit. In order to calculate a price accurately, other accounts are required. For example, statements are regularly sent or downloaded from the production departments detailing the raw materials and energy used, all labour costs, production losses and other relevant information. By adding sundry expenses for things such as packing or painting, and overheads, the production cost can be calculated and the profit margin fixed. 8. Accrual accounting is the record of revenues and expenses in the tax period in which any business transaction takes place. The accountants record a revenue as the amount of a transaction that will be received when the transaction is complete. Accountants, then, add the sales figures to the income ledger. The sales may occur a few months before the payment is received, but they must be recorded in the year they have been done, independently of the date of payment. This system is a measure to control performance mainly used by corporations in their financial reports. Cash accounting is the record of revenues at the time when payment is received. 9. The primary users of a Management Accounting are the Organisation managers, the Chief Executive Officers and the Chief Operating Officers. The primary users of a Financial Accountig system are internal and external parties to an organisation, notably Organisation managers, Investors, Government agencies, Suppliers, banks and lenders. 10. The three financial documents are the a balance sheet (is a picture of a company's financial situation and position at a precise moment in time. It shows the company's assets − current assets, fixed assets, intangible assets − current and long-term liabilities and the shareholders equity. It is prepared at least once a year), the income statement (USA) or profit and loss account (UK) (gives information on the company's financial history and financial operations throughout a year. It subtracts all expenses from all revenues in order to show the company's net income − profit and loss − at the end of the period. The analysis of the performance of a company results
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FICHAS DE AVALIAÇÃO GLOBAL
from the comparison between the income statements of several years) and the document on the changes in financial position (USA) or cash-flow statement (UK) (it shows the movement of cash, or working capital, along with its sources and uses, within an organisation during an accounting period. It forms an endless cycle starting in the purchase of materials, the payment of the employees' salaries. These investments lead to production, which leads to sales and cash. This statement helps to know where a company can find its financial sources, where is its capital invested and what future plans it can really afford). 11. Balance Sheet ASSETS Cash
162.733
Inventory
223.476
Accounts Receivable
325.903
Total Current Assets
712.112
Equipment
50.000
Furnishings
75.000
Tooling, Molds
60.000
Intellectual Property
25.000
Total Fixed Assets
210.000
TOTAL ASSETS
922.112
LIABILITIES Bank Line
0
Accounts Payable
278.344
Long Term Debts
100.000
Total Liabilities
378.344
SHAREHOLDERS EQUITY
324
Share Capital
250.000
Retained Earnings
293.768
Total Equity
543.768
LIABILITIES + EQUITY
922.112
Guia do Formador
Accounting English I
FICHAS DE AVALIAÇÃO GLOBAL
IEFP
BIBLIOGRAFIA CONSULTADA
SANDLER, P.L. e C.L.Stott (1987), Manage with English, Oxford Univ Press. Londres TULIS, G. e M. Lannon (1997), Insights into Business, Nelson English Teaching, Londres BRIEGER, N. e J. Comfort (1998), Finance, Prentice-Hall International, Londres BRIEGER, N. e G. Sweeney (2000), The Language of Business English, Longman, Londres HEDGES, R. (2002), Running Your Own Business, Law Pack, Londres
Accounting English I
Guia do Formador
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