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Inglês Comercial Básico Guia do Formador
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Colecção MANUAIS PARA APOIO À FORMAÇÃO EM CIÊNCIAS EMPRESARIAIS
Título Inglês Comercial Básico
Suporte Didáctico Guia do Formador
Coordenação e Revisão Pedagógica IEFP – Instituto do Emprego e Formação Profissional - Departamento de Formação Profissional
Coordenação e Revisão Técnica ISG – Instituto Superior de Gestão
Autor Anabela Horta/ISG
Capa IEFP
Maquetagem ISG
Montagem ISG
Impressão e Acabamento ISG
Propriedade Instituto do Emprego e Formação Profissional, Av. José Malhoa, 11 1099-018 Lisboa
Edição Portugal, Lisboa, Dezembro de 2004
Tiragem 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
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 temcomo 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 detidopelos formandos;
• Apresentar um conjunto de indicações metodológicas e recursos, com o propósito dedesenvolver o interesse e motivar os formandos para a aprendizagem das matérias leccionadas;
• Especificar conhecimentos e capacidades que devem ser detidas pelo formador, de forma atingiros 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: Técnicoadministrativo, Comercial ou assistente do departamento comercial; para estas características deformandos, 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.
IEFP APRESENTACAO GLOBAL DO MÓDULO
3. PERFIL DO FORMADOR
Competência Técnica Aquisição da Competência
• Conhecimentos da Língua Inglesa utilizada noâmbito da gestão ou da administração deempresas.
• Ser fluente em Inglês a fim de poder utilizar alíngua inglesa como meio principal decomunicação dentro e fora da sala deformação.
Licenciatura de Língua Inglesa.
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 eProfissional
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:
The Numbers Count
Consolidar as bases gramaticais e lexicais.
Aplicar as estruturas gramaticais e os termos devocabulário adquiridos neste capítulo, tanto emexpressão oral como escrita.
Descobrir o que é a contabilidade, a sua origem,e métodos mais utilizados e princípios.
Reconhecer as características dos principaisutilizadores de dados contabilísticos e as suasnecessidades.
Identificar as principais diferenças existindo entrecontabilidade financeira e contabilidade degestão.
Reconhecer a necessidade e o significado dosdados contabilísticos
• Gramática : 5
• Vocabulário: 5
• Textos: 5
Chapter II:
Accounting Systems
Identificar as principais formas verbais.
Reconhecer e aplicar as características doPresente e do Futuro.
Utilizar os principais pronomes interrogativos erelativos.
Distinguir e aplicar as preposições e advérbios delugar.
Ser capaz de distinguir lugares e indicardirecções.
Descrever pessoas, sensações, sentimentos,emoções.
Identificar e utilizar os termos mais utilizados emtransacções comerciais internacionais.
Reconhecer os termos de contabilidade maiscomuns.
Explicar a necessidade de utilizar sistemas decontabilidade.
Conseguir efectuar uma transação comercialinternacional.
• Gramática: 4
• Vocabulário: 4
• Textos: 7
IEFP APRESENTACAO GLOBAL DO MÓDULO
Chapter III:
The ManagementProcess and Accounting
Aplicar os tempos do Passado.
Conhecer os verbos irregulares mais usados.
Reconhecer e utilizar alguns dos “Phrasal Verbs”mais comuns.
Reconhecer e utilizar verbos e termos técnicosligados à administração de empresas.
Explicar a importância do planeamento e controlonuma empresa.
Identificar os diversos factores que devemconstar num orçamento.
Ser capaz de delinear os grandes traços de umrelatório de actividades de uma empresa.
Acompanhar todo o processo de um clientedesde a encomenda até ao pagamento.
• Gramática: 6
• Vocabulário: 2
• Textos: 7
Chapter IV:
The Accountant’s Role ina Business Organisation
Utilizar os tempos do condicional.
Reconhecer as peculiaridades de alguns verbosda língua Inglesa.
Aplicar a regra da correspondência dos temposverbais.
Reconhecer e utilizar termos legais.
Definir o papel de um contabilista.
Argumentar sobre a necessidade de obedecer aregras éticas no mundo dos técnicos de contas.
• Gramática: 7
• Vocabulário: 4
• Textos: 4
Chapter V:
The AccountsDepartment
Identificar e utilizar os graus dos adjectivos.
Formar adjectivos e substantivos a partir deprefixos e sufixos.
Reconhecer e utilizar o caso possessivo.
Identificar e aplicar termos técnicos decontabilidade.
Registar dados contabilísticos.
Efectuar uma folha de balanço.
• Gramática: 6
• Vocabulário: 3
• Textos: 6
APRESENTACAO GLOBAL DO MÓDULO IEFP
Chapter VI:
BusinessCorrespondence
Identificar e utilizar a Voz Passiva e o DiscursoIndirecto.
Avaliar os conhecimentos sintácticos adquiridosao longo do módulo.
Identificar e utilizar termos de ligação naexpressão escrita.
Aplicar termos e expressões próprios àcorrespondência comercial.
Escrever várias cartas comerciais.
• Gramática: 6
• Vocabulário: 2
• Textos: 7
TOTAL:
90 HORAS
IEFP APRESENTACAO GLOBAL DO MÓDULO
6. ORIENTAÇÕES METODOLÓGICAS RECOMENDADAS
Iniciar sempre uma unidade temática com sessões de gramática acompanhadas da resolução deexercícios de aplicação das estruturas sintácticas aprendidas. Estas serão seguidas de sessõescentradas sobre a aprendizagem de termos de vocabulário elementar e técnico.
Os textos destacam alguns dos aspectos principais da temática abordada na unidade e sãoacompanhados 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, TheEconomist.
• 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
ACCOUNTINGENGLISH I
I. THE NUMBERS COUNT
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1. RESUMO
1. O conhecimento das regras de aplicação dos artigos definido e indefinido, dos pronomespessoais sujeito e objecto, dos adjectivos possessivos, da posição dos adjectivos, dosdemonstrativos e a introdução à utilização dos auxiliares “to Be” e “to Have” constituem aprimeira parte deste capítulo. São as bases gramaticais indispensáveis a uma aprendizagemsólida da língua Inglesa.
2. Conhecer o alfabeto em Inglês evita muitos erros de leitura e pronunciação; é então a partir doseu estudo que se inicia esta segunda parte do Primeiro capítulo dedicada ao vocabulárioelementar. Seguem-se os números cardinais e ordinais, as profissões com definições emInglês, e os objectos e tarefas familiares do dia-a-dia de uma secretária. Contudo, osescritórios não são apenas locais de trabalho, mas sim também evidências de uma evoluçãoeconómica, 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 édedicada à sua introdução, e à sua evolução histórica.
4. Os dados que a contabilidade pode fornecer são infinitos e por conseqüência complexos. Daí anecessidade de seleccionar a informação que é fornecida pelos serviços de contabilidadesegundo 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 importantesdo dia-a-dia de uma secretária ou recepcionista.
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2. PLANO DAS SESSÕES
Conteúdo Metodologia MeiosDidácticos
Duração(horas)
I- Grammar
1. Definite andIndefiniteArticles
Mencionar as regras de utilização dos artigos,focando as suas excepções e omissões.
Dar exemplos e efectuar os exercícios.
Acetatos 1:30
2. PersonalPronouns
Relembrar a utilização dos Pronomes Pessoais.
Efectuar os exercícios.
Acetatos 00:30
3. The Adjectives Relembrar a posição dos adjectivos.
Mencionar que os adjectivos possessivos em Inglêsfocam a pessoa que possui ou que se relaciona comobjecto e não, como em Português o objecto deposse.
Efectuar os exercícios.
Acetatos 01:30
4. To Be &ToHave
Relembrar as conjugações de “to Be” e de “to Have”,tanto no Presente como no Simple Past.
Mencionar as utilizações idiomáticas destesauxiliares, exemplificando.
Efectuar os exercícios de aplicação.
Acetatos 1:00
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.
Acetatos 1:00
6.Demonstratives Relembrar que são os únicos adjectivos que têm um
plural e que são utilizados para situar a distânciarelativa em que se encontram os objectos em relaçãoao narrador.
Efectuar os exercícios.
Acetatos 00:50
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II- Vocabulary
7. The Alphabet Ler o alfabeto e sublinhar as suas peculiaridades.
Soletrar as palavras propostas.
Acetatos 00:30
8. The Numbers Relembrar os cardinais e ordinais
Efectuar o exercício.
Acetatos 00:30
9. The Jobs Acetatos 00:30
10. OfficeFurniture andStationery
Ler as definições propostas pelo Dicionário CollinsConcise English.
Efectuar a expressão escrita proposta.
Corrigir e explicar os erros cometidos no quadro.
Identificar os objectos e mobiliário mais comuns quese encontram num escritório.
Acetatos 01:00
11. Old and NewOffices
Ler o texto e sublinhar as suas ideias principais.
Efectuar a expressão escrita proposta.
Corrigir e explicar os erros cometidos no quadro.
Acetatos 00:40
12. SecretarialVocabulary
Ler os termos de vocabulário propostos e a suatradução.
Acetatos 00:30
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III-Texts
13. AccountingFundamentals
Efectuar as perguntas em destaque nastransparências e ouvir as propostas dos formandos.De seguida revelar as respostas possíveis.
Destacar os principais utilizadores de dadosContabilísticos.
Identificar as características das diversasContabilidades.
Mencionar os Princípios da Contabilidade.
Acetatos 3:00
14. What doNumbersMean?
Identificar as utilizações e significados possíveis dosdados numéricos, de uma forma geral e de seguidafocar o seu impacto na gestão das empresas atravésdos dados fornecidos pelos serviços decontabilidade.
Acetatos 01:30
15. SecretarialTasks
Identificar as várias tarefas de uma secretária ourecepcionista através das propostas efectuadas pelosformandos.
Mencionar algumas das expressões orais maiscomuns numa conversa telefónica entre umasecretária ou recepcionista e o interlocutor.
Acetatos 00:30
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
(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
A 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 themeasure.
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 … theb) 0 … 0c) a … 0d) a … the
16) The children were watching ……. television while their mother was …….. phone.a) the … onb) 0 … onc) the … on thed) 0 … on the
17) I mean nothing of ……. kind.a) theb) ac) 0d) such
18) ……. drivers should have ……. higher sense of responsibility.
a) most of the … a
b) most …. a
c) most of the … 0
d) the most of the … the
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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 noarticle 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. One of Marilyn Monroe’s best films is “Some Like it Hot!”.
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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) itscathedral from (3) his bedroom. Tim invited Miss Moore as he wanted to show (4) her howbeautiful 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 thatthey had met for the first time. Any one who saw (6) them that morning understood theywere deeply in love with each other. Miss Moore works for Tim, occasionally. She is (7) hislawyer and he is very proud of (8) her skills in defending all (9) his cases. She would saythat 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 themountains 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 whatdo 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 positiveand negative aspects of her job. Do not forget to mention some of her responsibilities and dailytasks.
2. Write a conversation that a secretary and a client are having on the telephone. Imagine thatthey already know each other well and she has to put him through to her boss, or try toschedule a meeting for him.
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4. TRANSPARÊNCIAS
I. GRAMMAR
1. The Definite and Indefinite Articles
Use of the ARTICLES
With: THE
(o ; a ; os ; as )
A / An
(um ; uma)
No Article
1. Countablewords at theSingular(book, pen,bag, any otherobject…)
When the noun isdetermined by thecontext, or if the noun isbeing mentioned again.Ex: The book on the tableover there is mine.
A / An are only usedwith a singular noun.a) It is used when
the noun is notdetermined. It canbe any one.
Ex: Did you find abook on a table,yesterday?b) It is used in a
phrase whichdescribessomething.
Ex: She was wearinga black hat and a greycoat.c) To classify or
define something.Ex: The song is alullaby.d) To mention
someone’s job.Ex: He is anaccountant.
2. Countablewords at thePlural
When the noun isdefined, or when itsmeaning is delimited bythe context.Ex: The old books Ioffered you are rare.
When used as a generalityand before an adjective +noun (expressing agenerality).
Ex: Old books are one ofmy passions.
Ex: French breadGreek civilisationModern languagesRock musicChamber music
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3. Uncountablewords at theSingular, asthey alwaysare.(luggage,advice,furniture, love,any rawmaterial)
When determined by thecontext:Ex: The love feel for youis limitless I.
When used as a generality.Ex: Love is …
4. Countablewords at theSingular anduncountablewords may bedetermined by:
i. a clause orphrase thatdetermines itsmeaning
ii. with “of”
iii. by the context
iv. by an adjectivethat determinesits meaning andturns it into aname
a) Ex: The man I toldyou about is now myboss.
b) Ex: The yellows ofVan Gogh’spaintings.
c) Ex: Tell me the truth.
d) Ex: The Black Deathe) Ex:The Black Plague
a) Ex: Their boss, aself-made man, isthe owner of thefactory.
b) “of” + indefinitearticle: It links twonouns when thefirst qualifies thesecond.
Ex: Jim is a fool of aboy.
c) The indefinitearticle is usedafter a preposition(with, without, in,as,…)
Ex: I am all wetbecause this morning Ileft home without anumbrella.
d) It is used after“such” and “what”to express anemotion or anopinion.
Ex: - You have such abeautiful house!
Ex: What a shame!
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5. Nouns implyingthat someoneor something isunique
a) (The elements (thewind, the rain…)
b) The planets (theearth), but in sciencefiction novels we mayfind them without thedefinite article.
c) The titles (the Queen,the President) butthey can also befollowed by “of” (theQueen of England)
d) Something orsomeone outstandingthe rest by itsexcellence (He is thedoctor in town)
e) The institutions (ThePolice, the Church,the Press)
EXCEPTIONS:
• Parliament (= TheHouses of Parliament)
• Justice
6. Inventions Ex: the radio, thetelephone, the Internet
EXCEPTION:• Television
7. Precise literarygenres
Ex: the sonnet, the novel,the essay
When the literary genre isvague, it is considered as agenerality and is not precededby the definite article.Ex: prose and verse, poetry…
8. Categories,fauna and flora
Ex: the mammals, thedog, the pine tree
In common speech, the pluralwithout the article is oftenused.Ex: Dogs are goodcompanions.
EXCEPTION:
Man and woman are neverpreceded by the definite articlewhen they are used as acategory.Ex: Man is a wolf to Man
We also omit the article whenthey are preceded by anadjective, but they still must beconsidered as a generality.Ex: Modern man
CAREFUL:The American woman
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9. Names EXCEPTIONS:
a) “Emperor” is alwayspreceded by thedefinite article.
Ex:The EmperorAlexander
b) The + adjective +name
Ex: The eccentric Dali
c) The name of a people
Ex: The English (=Englishpeople)
d) Nationalities
The + plural : tomention the wholenation or itsrepresentatives
Ex: The Italians are avery welcoming people.
e) Countries which area union of states orislands areconsidered pluralnames, and
are preceded by thedefinite article.
Ex: The United Kingdom,The United States ofAmerica, the Azores
f) The names of rivers.
Ex: The Thames (oTamisa)
g) Mountains
Ex: The Himalayas, theAlps.
h) The seas andoceans:
Ex: The MediterraneanSea, The Atlantic Ocean,the Channel
a) Before a title followed by aname:
Ex: Queen Elizabeth,President Kennedy
b) Familiar adjective + name.
The article may be omitted orused to describe the behaviourof the average country man.
Ex: Americans are constantlychanging jobs.
c) Geographic names;countries, continents,provinces at the Singularare never preceded by thearticle.
Ex: France, Italy,Japan,Portugal.
EXCEPTIONS :The Congo, the Crimea, theLebanon, the Netherlands, theSahara, the Sudan, theTransvaal, the Tyrol, theUkraine. The Ruhr, the Saar.
d) Mountain tops:Ex: Mount Everest,Kilimandjaro
EXCEPTION:The Matterhorn (o MonteCervin)
The names of lakes, bays,capes, islands are notpreceded by the definitearticle.Ex: Cape Cod, Lake Leman.
EXCEPTION :When they include “of”.The Lake of Geneva, The Isleof Wight, The Cape of GoodHope.
e) Street names andmonuments.
Ex: Oxford Street,Westminster Abbaye.
EXCEPTIONS:
The Champs Elysées, theEiffel Tower.
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10. Particularcases
a) Abstract nouns
Ex: the mind, the soul, theheart, the body, the brain
b) Expressions withtime:
• All the week (= allweek)
• All the year round• In the past• In the future
1. With a unity, ameasure:
Ex:-• Twice a year.• An hour
2. It is often used intitles of works ofart:
Ex: A Farewell toArms (by Hemingway)
f) Intelligence, accountability,Nature, Heaven, Hell.
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,illnessesEx:
• I have lunch at 12:00• She has cancer.• He plays tennis every day.• Newspapers headlines
11. Idiomaticexpressions
To be in the right / wrong To have a headacheTo have a sense ofhumour.To make a noise/afussTo be in a hurryTo be at a lossTo set an example
To do two things at atime
To walk hand in handFrom 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 UnitedStates 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 thesecond syllable:Ex: an X-ray, an hour, an historic celebration, an heroic deed.
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2. Personal Pronouns
Personal Pronouns SUBJECT Personal Pronouns OBJECT
1st I (eu)
Ex: I live in Lisbon.
Me (me / mim)
Look at me.
2nd You (tu)
Ex: You work in an office
You (te / ti)
He needs you.
3rd F. She (ela)
Ex: She likes tea.
Her (-lhe / ela)
Come with her.
3rd M. He (ele)
Ex: He loves football.
Him (-lhe / ele)
I work with him.
Singular
3rd N. It (ele / ela)
Ex: It rains a lot in April.
It (-lhe / ele / ela)
I like it.
1st We (nós)
Ex: We are Portuguese.
Us (nos / nós)
Come with us to the cinema
2nd You (vós)
Ex: You play the piano.
You (vos / vós)
I shall go with you.Plural
3rd They (eles/ elas)
Ex: They speak Chinese.
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 asan archaic form and only used in biblical or literary quotations . In modern speech, it hasbeen 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 animalwhich 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. Wemay 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.
• Ex: The young are full of energy, the old are patient.
b) “Different” and “other” (Singular: another) are adjectives, so they never take an “s” atthe 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, theadjective 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 Plural
1st 2nd 3rd
F.
3rd
M.
3rd
N.
1st 2nd 3rd
PRONOUNS I You She He It We You They
POSSESSIVEADJECTIVES
My Your Her His Its Our Your Their
a) In English, the owner is more important than the thing which is possessed. So we haveto pay attention to the gender of the owner in order to choose the right possessiveadjective.
• 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 Negative 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?)
3rd 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?)
Singular
N It is It is not (It isn’t) Is it? / Is it not? / (isn’t it?)
1st We are We are not (We aren’t) Are we? / Are we not? / (Aren’t we?)
2nd You are You are not (You aren’t) Are you? / Are you not? / (Aren’t you?)Plural3rd They are They are not (They
aren’t)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 Negative 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?)
3rd 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?)
Singular
N It was It was not (It wasn’t) Was it? / Was it not? / (Wasn’t it?)
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?)Plural3rd 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 temporaryattitude (at the progressive form).
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Context To Be + Adjective Translation
PHYSICAL
To be cold
To be sleepy
To be wide awake
To be hungry / thirsty
To be starving
To be calm / excited
Ter frio
Ter sono
Estar bem acordada
Ter fome / ter sede
Morrer de fome / Estar esfomeado
Estar calmo / impaciente, excitado
MENTAL
To be afraid / scared / brave
To be right / wrong
To be lucky / unlucky
To be happy / unhappy
To be cautious / careless
To be funny / boring
To be annoying / irritating
To be quiet / noisy
Ter medo / Ser corajoso
Ter razão, estar certo / Estar errado
Ter sorte / Não ter sorte
Ser feliz / infeliz
Ter cuidado / Ser descuidado
Ter graça / Ser maçador
Ser aborrecido / irritante
Ser silencioso / barulhento
TEMPORARYATTITUDE
To be at the Progressive Form + Adjective
Ex: you are being mocked / praised
Estar a ser gozado / louvado
Ex: Estás a ser gozado / louvado
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• To Have
At the Present tense:
Affirmative Negative Interrogative
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
(You haven’t)
Have you? / Have you not?
(Haven’t you?)
3rd F She has (She’s) She has not
(She hasn’t)
Has she? / Has she not? (Hasn’tshe?)
M He has (He’s) He has not (He hasn’t) Has he? / Has he not? (Hasn’t he?)
Singular
N It has (It’s) It has not (It hasn’t) Has it? / Has it not? (Hasn’t it?)
1st We have (We’ve) We have not
(We haven’t)
Have we? / Have we not?
Haven’t we?)
2nd You have (You’ve) You have not
(You haven’t)
Have you? / Have you not?
(Haven’t you?)Plural
3rd They have (They’ve) They have not (They haven’t) Have they? / Have they not?
(Haven’t they?)
At the Simple Past:
Affirmative 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?)
Singular
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?)Plural
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 equivalentof the Portuguese expression: “ haver + …”
Usea) 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 differentfrom 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 Near Far
SINGULAR
THIS
(isto, este, esta)
Ex: This table is near me.
THAT
(aquilo, aquele, aquela, isso, esse, essa)
Ex: That table is far from me.
PLURAL
THESE
(estes, estas)
Ex: These books are heavy.
THOSE
(aqueles, aquelas,
esses, essas)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 hojeIn 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” butnever “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 whentwo 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
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 isa 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 andaudit 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 ormanages an estate.
5. An agent Acts on behalf of another person, businessor government or represents a businessconcern.
6. An analyst Analyses or is skilled in analyses.
7. An applicant Applies for a job or grant support.
8. Architect Designs buildings and supervises theirerection.
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 sellsgoods, securities, shares.
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18. Businessman / businesswoman A person engaged in commercial or industrialbusiness.
19. Butcher A retailer of meat
20. Butler Is in charge of the wines, the tables or receptionsin wealthy households.
21. Buyer Buys merchandise, materials for a shop or afactory
22. Caterer Provides food for large social events.
23. Certified accountant Is a member of the Chartered Association ofCertified Accountants and is authorized to auditcompany accounts.
24. Chartered accountant Is an accountant who has passed theexaminations of the Institute of CharteredAccountants.
25. Chairman / Chairwoman Presides over a company’s Board of Directors, acommittee, a debate,…
26. Chamberlain Is the Treasurer of a township corporation.
27. Chambermaid Cleans bedrooms in hotels or wealthyhouseholds.
28. Chancellor Is the Head of the government in someEuropean countries. In the US: president of aUniversity. In the UK or Canada: honorary head
29. Chancellor of the Exchequer Is the cabinet minister responsible for finance inthe 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 A) is a qualified dispenser of prescribedmedicines.B) studies or is engaged in chemistry.
34. Civil engineer Is qualified to design and construct public works,such as roads, bridges, harbours, etc.
35. Civil servant Member of the civil service and is paid by thegovernment.
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/travellingsalesman
Is the representative of a company while visitingclients.
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 afterits 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 officerresponsible 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 electricaldevices.
62. Engineer Plans, designs or constructs.
63. Entrepreneur Is the owner or manager of a businessenterprise who takes risks and initiatives to makeprofits.
64. Real Estate agent 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 particularfield.
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 ofevents.
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 commoditiesfor profit.
84. Middleman Trader engaged in the distribution of goods fromproducer 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 favourableimage 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 societyevolves so does the architecture of manufactures and offices. Indeed, for more than a century manyarchitects, designers, artists and even writers have been inspired by the aesthetic perception of thefunctionality of the working place.
At the end of the 19th century and beginning of the 20th century, the founders of the Bauhaus, inGermany, focused on creative and functional designs for mass-produced items but also on theaesthetics of the factories and offices that supported their production. From dark little rooms filled upwith dusty reams of papers and string-tied books, offices have become part of the image of anybusiness organisation. The increasing economical power of factories has afforded visionaryarchitects and engineers to plan a new world where technology and manpower could co-habit andco-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, thePan Am Building, The Rockefeller Center, The World Trade Center in New York, that has collapsedin 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 hissilent movie Metropolis. Indeed, in it he created two parallel worlds: the working class, which waslocked in an underground manufacturing environment, and the managers’ class who enjoyed life inpleasant open air surroundings. H. G. Wells, in 1936, imagined a fast moving wired society in hismovie Things to Come. Frank Lloyd Wright, in 1956, designed a Mile-High skyscraper that wasnever built.
In their conception they adopted the vertical corporate hierarchy of the industrial period. The topmanagers’ offices and lounges had the top floors, then the lower floors of the building wereconceived as to receive a multitude of clerks, secretaries, assistants, and at the ground floors couldbe 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 inan information era. Consequently, machinery, mass production and corporate structures have losttheir preponderance. Little by little, everything that was vertical tends to be horizontal. Theorganisation needs to adapt to a more human dimension. The office’s internal architecture anddecoration becomes mutable in order to allow a greater interaction between the individuals, and amore efficient flow of ideas within the team. The cubicles will not be fixed walls but mutableadaptable 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 havecities with people who live, work and interact there, instead of having big cities where crowds ofpeople 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; apresentaçãodo 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 RealizarG
Guarantee Garantia
Goal ObjectivoH
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 abusiness 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 booksof account or ledgers. This financial information shows the exact amount of profit (or assets) ascompared to expenses (or liabilities). Consequently, accounting reflects the company’s or thebusinessman’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 anybusiness transaction takes place. The accountants record a revenue as the amount of a transactionthat will be received when the transaction is complete. Accountants, then, add the sales figures tothe income ledger. The sales may occur a few months before the payment is received, but they mustbe recorded in the year they have been done, independently of the date of payment. This system isa 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 precisemoment 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 thecompany's financial history and financial operations throughout a year. It subtracts all expensesfrom all revenues in order to show the company's net income (profit and loss) at the end of theperiod. The analysis of the performance of a company results from the comparison between theincome 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 accountingperiod. It forms an endless cycle starting in the purchase of materials, the payment of theemployees' salaries. These investments lead to production, which leads to sales and cash. Thisstatement helps to know where a company can find its financial sources, where is its capitalinvested 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 toour current system. Indeed, accountants were the only ones who were held responsible forrecording any business transaction.
In the 16th century, a Franciscan monk, Luca Pacioli, created a classification system known as “thechart of accounts”. This system helps any business organisation classifying and summarising thefinancial measurements of its assets, liabilities and equities.
During the American industrial expansion, English and Scottish capitalists sent their ownaccountants to report the results of any investment performed overseas. They were to report factsas 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 complexprocess of recording information. It is called the Accounting Information System (AIS). Its mainobjective is to collect and record data about any business process that can be useful at the decision-making level. Thus, it provides relevant information to design plans, to execute them and toaccurately analyse any activity within an organisation.
However, today accounting faces important challenges imposed by the constant changes occurringin 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 businesstransactions, and other forces have thrust the financial system into a new age. As the pace ofeconomic change accelerates, so does the need for reliable and relevant information. To stay thebest, 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 theusers 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 theinformation provided by the accountant.
• The managers who need to design long term plans, to invest in equipment, to quote prices andservices, to make decisions on marketing strategies, such as emphasising or eliminating aproduct in a market. All these decisions can only be taken after the accounting information hasbeen analysed.
• The investors, shareholders, employees, creditors, lenders, the public, government authoritiesare external parties to the direct management of a business organisation. However, they mayrequire to obtain some accounting information. This is the reason why legal requirements makesure that every business organisation collects real relevant information which has to be publiclydisclosed.
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In order to provide the exact accounting information needed by every user, there are two main typesof 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 organisationalobjectives, 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 andclassification 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 todirect his attention to priorities, he needs to have regular reports on any operating problem, flawinefficiency, waste of time or material, but also on any improvement that could be done or anyopportunity 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 theseresults 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. Thisinformation is needed in the long-range planning, and in non-recurring decisions. It always requiresan expert advice.
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The main characteristics of Management Accounting and Financial Accounting are:
MANAGEMENT ACCOUNTING FINANCIAL ACCOUNTING
Primary Users
• Organisation managers
• Chief Executive Officers
• Chief Operating Officers
Internal and external parties to anorganisation:
• Organisation managers
• Investors
• Government agencies
• Suppliers, banks, lenders.
Freedom ofchoice
Its freedom is only limited by the finalresult of the difference between costsand profits and the real benefit of anyimprovement occurring in theorganisation management.
It is ruled by Generally AcceptedAccounting Principles (GAAP) andhas to comply with them.Consequently, it has no realfreedom of choice.
Behaviouralimplications
It is influenced by the daily or regularperformance measurements andreports prepared by the organisation’sdepartments.
It is not influenced by behaviouralconsiderations, unless the amountof an executive financialcompensation has directconsequences on his or herbehaviour or performance.
Time guide-lines
It is concerned with the present andfuture applications of the budget andtheir implications onto theperformance rates.
The notion of time is based onflexibility, which may vary from anhourly focus to a decade.
It evaluates the past actualperformance rates, year after year.
There is no flexibility as accountsreports, income statements orother governmental demands havea determined period to be issued,that goes from a quarter of a yearto a year.
Reports It prepares detailed reports on theorganisation’s productivity andperformance.
Its reports are focused on theorganisation as a whole.
Activities It uses inter-related disciplines suchas economics, decision sciences,behavioural sciences.
It analyses all the costs involved tomake and market a product. Itforecasts sales, expenses and profits.It detects problems and spotsopportunities. It applies the budgetarylines efficiently. It is performed byprivately hired accountants.
It mainly uses financial techniques.
Public accountants or charteredaccountants are responsible forauditing the organisation’s financialstatements. They are most of thetime independent of the businessbut may give managementconsulting and tax accountingservices to the organisation.
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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 dealingwith an organisation’s activities.
This mechanism is primarily used to comply with the demands of external parties, such as incometax authorities, government agencies, the U.S. Securities and Exchange Commission, and otherregulatory 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 tomake up an accepted accounting practice at a given time.
However, internal accounting reports may adopt their own set of procedures that are needed toinform the internal parties.
Two different accounting systems may become expensive that is why most organisations choose tofollow 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 bemeaningful. They are the best indicators on how a business is doing. Indeed, every manager relieson the figures of sales and costs, to evaluate the net income of the business organisation he ismanaging. 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, ifexpenses are kept low or even decrease, it will mean that the manager is in perfect control of everydepartment within the business organisation. On the other hand, if costs and expenses regularlyincrease, 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 yearsto 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 mustbe 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 automaticallythat 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 amore 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 ofthe assets. For example, something bought 20 years ago will be reported on the books of account atthe 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 mustknow 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 ofsales, 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 secretaryworks for.
Nevertheless, most of a secretary’s precious time is spent on the phone and the expressions sheuses 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
ACCOUTINGENGLISH I
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6. RESUMO
1. O conhecimento das regras de utilização das formas verbais é fundamental. Este segundoCapítulo 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 regrasestruturais 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 oferecerna segunda unidade, dedicada ao vocabulário elementar, algumas actividades que têm porobjectivo o seu desenvolvimento.
6. Após ter relembrado a importância dos princípios de contabilidade, esta unidade permitiráidentificar as várias etapas que constituem uma transação comercial nacional ouinternacional.
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7. PLANO DAS SESSÕES
Conteúdo Metodologia MeiosDidácticos
Duração(horas)
I. Grammar
1. The VerbalForms
Mencionar as regras de utilização das formasverbais, focando as suas estruturas globais.
Insistir sobre o facto que em Inglês é indispensávelter o sujeito que faz a acção do verbo claramenteidentificado através de um nome próprio, substantivoou pronome pessoal.
Acetatos 00:20
2. The Present Relembrar as diferenças que existem entre opresente forma simples e o presente formaprogressiva.
Explicar a transformação de “DO” em “DOES” naterceira pessoa do Singular, tanto na formainterrogativa como na forma negativa.
Acetatos 1:30
3. The Future Relembrar os auxiliares do futuro simples e futuropróximo.
Indicar as excepções de utilização do futuro.
Acetatos 00:40
5. TheInterrogativePronouns
Relembrar o significado dos pronomes interrogativose as suas particularidades.
Exemplificar.
Efectuar os exercícios de aplicação.
Acetatos 1:00
66. Prepositionsand adverbs ofPlace
Relembrar os significados de base das principaispreposições.
Efectuar o exercício.
Acetatos 1:00
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II. Vocabulary
66. Directions andPlaces
Mencionar as principais expressões idiomáticasutilizadas para pedir / dar indicações de direções
Criar um diálogo oral entre elementos da turma e deseguida efectuar por escrito o diálogo proposto.
Acetatos 1.00
7. Descriptions,sizes, forms,Incoterms
Ler os termos de vocabulário e de seguida esconderum dos lados das colunas e questionar os formandossobre a sua tradução.
Acetatos 1:00
8. The CountriesandNationalities
Relembrar os países, nacionalidades, capitais e emalguns casos a moeda.
Efectuar a actividade de grupo (nunca mais do que 3membros) sob forma de apresentação oral. Cadaelemento do grupo terá no máximo 7 minutos paraapresentar a sua parte. Esta tarefa permitirádesenvolver uma certa naturalidade ao comunicar emInglês e dominar o receio de se dirigir a um público,de controlar as suas emoções.
Utilizar fontes de informação em software como aEncarta Encyclopaedia, ou sob forma de Almanaquesanuais como os da revista TIME.
Os formandos podem utilizar acetatos ou mesmoapresentações em Powerpoint, se houverequipamento disponível que assim o permita.
Avaliação: total 20
Leitura / pronúncia (5 pontos)
Correção sintáctica (5 pontos)
Vocabulário / fluência (5 pontos)
Cultura geral (5 pontos)
Acetatos 1:30
9. Feelings Ler os termos de vocabulário e de seguida esconderum dos lados.
Efectuar a actividade proposta.
Acetatos 00:30
10. Hobbies andLeisure
Ler os termos de vocabulário propostos e a suatradução.
Efectuar a actividade proposta.
Acetatos 00:30
11. AccountingVocabulary
Ler os termos de vocabulário e de seguida esconderum dos lados e questionar sobre a sua tradução.
Acetatos 00:30
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III. Texts
12. GenerallyAcceptedAccountingPrinciples
Efectuar as perguntas em destaque nastransparências e ouvir as propostas dos formandos.De seguida revelar as respostas possíveis.
Relembrar os Princípios da contabilidademencionados no Capítulo I.
Responder às perguntas. Corrigir as respostas apartir dos dados expostos no texto.
Acetatos 00:30
13. A BusinessTransaction
Identificar as várias etapas que constituem umatransação comercial nacional ou internacional.
Insistir sobre os termos técnicos mais comuns, autilizar neste contexto.
Definir o que é uma carta de crédito ou guia detransação.
Efectuar os exercícios propostos.
Acetatos 3:30
14. The ShippingDepartment
Relembrar alguns dos termos mais comuns noâmbito do comércio internacional.
Efectuar as tarefas propostas
Acetatos 1:30
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. He won’t get this job as long as …
a) I shall live
b) I live
c) I lived
d) I have lived
2. We may wonder when man … looking for what he can’t get.
a) stop
a) will stop
b) would stop
c) stops
3. Never … believe John can pass that exam.
a) will Mr Smith
b) won’t Mr Smith
c) Mr Smith will
d) had Mr Smith
4. There won’t be any change as long as everybody … to be more flexible.
a) refused
b) will refuse
c) refuse
d) refuses
5. Two hours … more than I can wait.
a) is
b) are
c) that is
d) it’s
6. … 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. … to be a few difficulties.
a) There seems
b) There seem
c) There is seeming
d) There are seeming
8. Nobody can tell when the next train …
a) arrives
b) has arrived
c) will arrive
d) arrive
9. 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
10. What do you feel the boss … of your suggestion?
a) thinks
b) has been thinking
c) is actually thinking
d) to think
11. In the next G8 meeting, … also expected to be measures to cope with the rising tide ofbankruptcies.
a) It
b) They are
c) there is
d) there are
12. The Government has little choice … quickly.
a) But to act
b) though to act
c) else than acting
d) except acting
13. He had proved inefficient, but …
a) Did he hold the job
b) hold the job he did
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c) he did held the job
d) he held the job, did he?
14. 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
15. Economic experts are debating how …
a) much the problem is bad
b) bad is the problem
c) bad the problem is
16. The solutions are not easy as politicians would …
a) have it
b) want it
c) there to be
d) like them to
17. The Minister declared that … unlikely to be an improvement in living standards next year.
a) there was
b) it was
c) was
d) is
18. 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
19. 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. 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
21. 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
22. 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
23. … the military campaign is completed, the political battle will begin.
a) Whenever
b) Unlike
c) As long as
d) The moment
24. 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
25. He intends to tell them as soon as they …
a) arrives
b) arrived
c) arrive
d) will arrive
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26. As it usually … in divorce cases, he will lose his children to his wife.
a) happen
b) happens
c) will happen
d) is happening
27. No sooner are they together than …
a) they started quarrelling
b) they started quarrels
c) they start quarrelling
d) they are starting quarrels
28. Every summer, … place serious accidents on this beach.
a) it takes
b) there take
c) there takes
d) they take
29. 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
30. 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 exodusfrom the country to the towns, (2) where the people usually lived in precarious conditions. Theyworked 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, describedthe conditions of work in the factories, and mines (5) which enabled Britain to become the mostpowerful country during the Victorian period.”
Multiple Choice Questions: Put a circle around the correct answer.
(10 Marks)
1. It’s the girl … mother is a famous novelist.
a) which
b) whose
c) of which
d) who
2. I think that … the country needs most is wise leadership.
a) what
b) which
c) this
d) those
3. Tell me … of these programmes you want to watch.
a) what
b) whom
c) which
d) that
4. I’m afraid I don’t know … time they arrive.
a) whose
b) what
c) that
d) which
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5. The place … Mr and Mrs Jones live is really quiet.
a) which
b) where
c) in which
d) in where
6. … of these cakes will you buy?
a) Which
b) Whose
c) What
d) How much
7. All … I know is that you are late again.
a) that
b) what
c) which
d) who
8. The telephone isn’t working, … is an awful nuisance.
a) what
b) that which
c) which
d) than
9. The day … the war broke out, I was celebrating my birthday.
a) Which
b) When
c) Whenever
d) in which
10. … 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. There was strong opposition … the part of the farmers.
a) from
b) of
c) on
d) at
2. It is …the national interest that a decision should be made at once.
a) in
b) of
c) out of
d) to
3. Almost half of the country’s debt load is … the form of short-term loans.
a) under
b) on
c) in
d) from
4. You can’t judge them … appearances.
a) at
b) to
c) in
d) by
5. The unions slammed the door … further negotiations.
a) at
b) in
c) over
d) on
6. 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. The nuclear plant has been … attack for its poor safety record.
a) on
b) under
c) in
d) for
8. John keeps asking favours … the manager.
a) to
b) at
c) by
d) of
9. They are asking us … help.
a) …
b) from
c) at
d) for
10. They have decided to allocate $2 million to compensate … those workers who lost their jobs.
a) by
b) …
c) for
d) to
11. All this money will compensate … the loss of his health.
a) by
b) …
c) for
d) to
12. My house is not … sale
a) for
b) at
c) in
d) to
13. Shopkeepers are more and more reluctant to sell … credit.
a) at
b) to
c) in
d) on
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14. I enjoyed all his films … the exception of his last.
a) with
b) for
c) at
d) to
15. How much did he give you in return … your old car?
a) of
b) for
c) to
d) by
16. I was giving him English lessons in exchange … Maths lessons.
a) of
b) for
c) to
d) by
17. It’s unfair to put the blame … him alone.
a) to
b) at
c) on
d) with
18. The new law will take effect … next week.
a) as of
b) up to
c) as on
d) as
19. It’s a good thing there’s only three … us.
a) in
b) out of
c) among
d) of
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20. Lots of unemployed workers do not bother to register … the dole.
a) at
b) to
c) in
d) on
21. He was given preference … me.
a) on
b) over
c) by
d) to
22. Prices rose … 14% last year.
a) by
b) of
c) at
d) on
23. Inflation rose …4% last year.
a) at
b) of
c) to
d) on
24. The result of the match will certainly depend … the weather.
a) of
b) on
c) for
d) from
25. I would like to know who is responsible … this mess.
a) of
b) on
c) for
d) to
26. His attitude is widely different … what it used to be.
a) of
b) with
c) from
d) to
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27. We should assess the situation … the light of the recent political developments.
a) at
b) under
c) on
d) in
28. James is confident … winning the contest.
a) with
b) of
c) at
d) in
29. Some of their methods were quite strange … me.
a) at
b) for
c) with
d) to
30. 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 orthree, if you wish. The topics that you have to focus on are: its geographical location, andparticularities, 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 arelaid off, if they are leaders of a highly performing team, etc…
Now write about your favourite literary, cinematographic character mentioning the part that theyperformed 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 youvisited, what you felt and learnt. Develop your essay by focusing on the importance of travelling anddiscovering different cultures, knowing more about different customs and peoples and what it maybring 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 Europeanand 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, toarrive before October 12, as Marks and Spencer’s want to launch a promotion of those items in mid-October all over their British stores.
Liner Bill of LadingMARY 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:
Description of Goods:
Gross Weight: Measurement
(cubic metres):
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 isundeniable.
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 Verbat 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 USE EXAMPLES
Simple Form Subject + Infinitivewithout “TO”
Exception:
At the 3rd person ofthe Singular (she ;he ; it) an “S” MUSTbe added at the endof the infinitive.
For the verbs endingwith: o ; sh ; ch ; x;we must add “ES”
To express a habit orsomething done with acertain regularity.
To express agenerality
To express anevidence, a truth.
I go to the cinema every Saturday.
She goes for walk every Sundaymorning, then she watches TV orrelaxes while reading a book
Accountants collect financial data inorder to help managers efficiently.
Manufacturing entities make thingswhile service entities provide adviceor assistance.
ProgressiveForm
Subject + To BE at thePRESENT + ActionVerb + ING
To express that anACTION is occurringright now.
Look, your boss is smiling.
Listen, the telephone is ringing.
Now, I am reading some examples inEnglish.
ProgressiveInterrogativeForm
To Be + Subject +Action Verb + ING
Ask a question aboutsomething occurringright now
What are you thinking of?
InterrogativeForm
Auxiliary (DO orDOES)+ Subject +Infinitive without “TO”
Ask a question Do you like Jazz?
Does she work here?
Does he want a beer?
Does your cat drink milk?
Do we play tennis every day?
Do you understand Italian?
Do they live together?
NegativeForm
Subject + Auxiliary +NOT + infinitivewithout “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 USE EXAMPLES
Simple Form I / WE + shall +infinitive without “TO”.
You / he / she / it /they + will + infinitivewithout “TO”
To situate an event oraction in the future.
Never use a futureafter:
- when- as soon as- as long as
Use the Present.
I shall go to Paris next week.
We shall speak English only in class.
I hope you will have the opportunity tovisit Paris during your business trip.
You will not fool me, as long as I live.
ProgressiveForm
Subject + to be at thefuture + Action verb +ING
BE GOING TO +infinitive
To situate an action inthe future + notion oftime
To express someintentions, convictions,certainties
I shall be waiting for you around 7:00p.m.
I am going to play tennis with James.
They are going to get married by nextyear.
InterrogativeForm
Shall / will + subject +infinitive without “TO”
To ask a questionabout a future event
To propose something
Will you be home by midnight?
Shall we go to the cinema?
Will your friends stay for dinner?
NegativeForm
Subject + shall / will +NOT + infinitivewithout “TO”
To answer negativelyabout an eventoccurring in the future
I shall not go to China next summer (Ishan’t go…)
You will not work on Christmas Eve(you won’t work…)
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4. The Interrogative pronouns
The Adjective Pronouns
• Identification:
• WHAT + Noun ?Ex: What book are you reading?
• WHICH + Noun ?Ex: Which drinks do we need?
• Possession:
• WHOSE + Noun ?Ex: Whose car is that?
• Choice: • WHICH + Noun?Ex: Which bag is yours – the black one or thelittle red one?
• Quantity: • HOW MUCH +Noun?
Ex: How much money do you have?
• HOW MANY +Noun?
Ex: How many books have you got?
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 ofpeople 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 aprecise 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
• A colour may be : Uma cor pode ser:
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 BranqueadoBluish 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 Corcunda
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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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• 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 (transportemarítimo)
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 Luxembourg Euro
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
The United Kingdom British London Pound Sterling
• 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
• ASIA:
Russia Russian Moscow Ruble
China Chinese Beijing (Peking) Yuan
Japan Japanese Tokyo Yen
India Indian New Delhi Rupee
• The Middle East:
Iran Iranian Tehran
Irak Iraki Baghdad
Syria Syrian Damascus
Israel Israeli Tel-Aviv
Lebanon Lebanese Beirut
Saudi Arabia Saudi Arabian Riyadh
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COUNTRY NATIONALITY CAPITAL CITY CURRENCY
• AMERICA
• North America:
Canada Canadian Ottawa Canadian Dollar
The United States ofAmerica
American Washington Districtof Columbia (D.C.)
US Dollar
• South America:
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
• AFRICA:
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
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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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11. 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. TEXTOS COMPLEMENTARES PARA O FORMADOR
12. Generally Accepted Accounting Principles
What is an accounting system?
It is a formal way of collecting, organising, classifying and delivering any piece of information dealingwith an organisation’s activities.
This mechanism is primarily used to comply with the demands of external parties, such as incometax authorities, government agencies, the U.S. Securities and Exchange Commission, and otherregulatory 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 toinform the internal parties.
Most external or internal reports have to follow a set of rules known as Generally AcceptedAccounting Principles (GAAP). These principles inform on conventions, rules, procedures anddetailed 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 tofollow 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 significantaccounting policies of the reporting entity.
In the USA the American Institute of Certified Public Accountants (AICPA) is a professionalorganisation governing Certified Public Accountants and one of its fundamental aims has been todraw 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 statementpresentation
• The company being audited, not the auditor, has primary responsibility for the preparation ofaccurate and complete financial statements.
• Audits can only be conducted by Certified Public Accountants (CPAs) and they must attestthat the financial position is fairly presented, regardless of whether such a position is good orbad.
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13. Business transaction: inquiries, quotations, delivery, invoices, forms of payment
IntroductionAny business transaction must be accompanied by a document mentioning the different partiesinvolved 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 incase of dispute.
Inquiries / enquiriesWhenever a prospective customer or client is interested in a product he writes a letter to the supplierinquiring about the sales terms: price, delivery dates, terms of payment, discounts, after-saleservices, 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 inyour products. Indeed, I would be grateful if you could send me a leaflet, or a brochure or even acatalogue exhibiting your product lines, as well as the corresponding price list and order form in case weshould decide to order any of your goods.
Would you also specify your terms of payment, and discount rates for bulk orders, as well as possibledelivery 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 businessorganisation or a specific product.
A quotation describes the product itself and quotes a price for it, mentions the time of shipment, andgives 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 pro-forma invoice with the quotation even though it has not been requested. It is not for paymentpurposes but just quotations in an invoice format. It certifies that it is not a definitive invoice buta 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 Fax: 457-382-9102
To: 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 Description Unit Extension
3 2-6 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 tobe 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 supplieris 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 thebuyer and sent back to the seller.
• Indirect delivery:The seller sends the buyer a document called a consignment note which letsthe buyer know the date the goods were shipped and the means of transport used. Beforetaking delivery of the goods and signing the delivery note, the consignee must make sure thatthe goods have been delivered in good condition.
A clean and clear signature means that the consignee accepts the goods and no claim could later belodged against the company.
The Invoice
Both buyer and seller need several copies of an invoice for their accounts departments. Indeed, theinvoice 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 bepaid;
• 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 disputeis 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 ofthat note will be deducted from the next invoice, whereas a debit note is made out if the customerhas been undercharged.
Normally companies send at the end of each month or quarter a statement of invoices. Thisdocument allows the customer to check the summary of all the invoices sent to him during thisperiod 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 invoicethat will be sent to him if he places an order. They are often required by customs, exchangeauthorities 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 inorder 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 forthe seller, as it always grants the guarantee of a bank or credit institution. The seller will receive hispayment 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 permissionof 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 inexchange for the documents authorizing the buyer to obtain the purchased goods. Theseterms 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 sellerand the buyer, the latter can receive the goods and pay later on. In this case it is advisablethat 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 ofpayment is the safest one.
Nevertheless, an L/C implies expenses to both the buyer and seller. Indeed, apart from the fixedcost of the opening procedure of an L/C, the amount of the fees charged by the bank is proportionalto 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 periodof 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 acopy to the seller;
• The seller can despatch the consignment. Meanwhile, he sends all the shipping documents aswell 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 ofpayment 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 anauthorization 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 (thebuyer) to honour an exporter’s drafts or other demands for payment upon compliance withconditions specified in the letter of credit.
When a Letter of Credit is issued by the buyer’s bank, it assumes the responsibility of payment forthe 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 persongiving it. It requires that the person to whom it is addressed to pay on demand or at a fixed ordeterminable 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 thedocuments covered thereby.
A Bill of Exchange with documents attached is called a Documentary Draft, implying that theshipping documents relating to a shipment of goods are released to the buyer on acceptance of theDraft. 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 buyerhas accepted his draft. Under D/P terms the shipping documents relating to a shipment of goods arereleased to the buyer on payment of a documentary draft drawn on him by the seller. That is to saythat 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 orders, billof lading, waybill, shipping documentation)
Introduction
Any business organisation should have someone in charge of exports. In small firms, there may bejust one person fulfilling all or most of the tasks. In larger organisations, there may be a whole ExportDepartment or a Shipping Department.
This department is responsible for finding out the most efficient and cheapest way to export ofgoods, in order to preserve the firm’s competitiveness. To achieve such an aim, it has to choose thebest terms of delivery, means of payment, and arrange export credit, export insurance in order to beable 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. Theyare 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)
• EX-WAREHOUSE
• Preço à saída do armazém
This price does not include the costs nor the risks of the transport ofgoods 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 loadedThe goods must be delivered by the seller in the agreed limit of timealongside 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 aship 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 apreviously agreed place
• CFR • Custo e Frete(Cost and Freight) + port of delivery
Boarding and transport fees including the freight to the place ofdelivery
• CIF • Custo, Seguro e Frete(Cost, Insurance and Freight) + port of delivery
It covers the same charges as the CFR, adding them all theinsurance costs covering the risks of transport until the goods areunloaded 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 beloaded 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 LadingMARY 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:
Description of Goods:
Gross Weight: Measurement
(cubic metres):
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, acompanhadoda lista completa de verbos irregulares, cuja aprendizagem é imprescindível. Contudo, osverbos mais utilizados estão destacados em negrito e constituirão a nossa prioridade noprocesso de aprendizagem.
2. Seguem-se o Present Perfect e o Past Perfect cujas particularidades estarão no centro dasnossas 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 principaisutilizações.
4. A segunda unidade dedicada ao vocabulário dirige-se, neste capítulo, aos verbos de acção etermos 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, queserá apoiado através de exemplos práticos e actividades que permitirão consolidar a suaaprendizagem.
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12. PLANO DAS SESSÕES
Conteúdo Metodologia MeiosDidácticos
Duração(horas)
I. Grammar
1. The SimplePast
Apresentar as várias formas de escrever frases nopassado.
Insistir no conhecimento e domínio dos verbosirregulares
Acetatos 1:00
2. The PresentPerfect
Reflectir sobre a utilidade deste tempo verbal eresolver os exercícios.
Acetatos 1:00
3. The PastPerfect
Insistir no pretérito perfeito como forma muito comumde expressao verbal.
Acompanhar a resolucao dos exercícios maiscomplexos.
Acetatos 0:30
4. ThePostpositionsand PhrasalVerbs
Reforcar a sua estreita ligacao com o verbo.
Analisar atentamente a lista junta.
Acompanhar a execucao dos exercícios
Acetatos 1:30
II. Vocabulary I.
5. Things we do Percorrer a lista de vocabulário com os formandos.eligar com situacoes do dia a dia.
Acetatos 1:00
66. BusinessTerms
Atentar na especificidade dos termos comerciais ereforcar o interesse da sua aprendizagem.
Acetatos 1:30
III. Texts
7. The Nature OfPlanning AndControlling
Explicar de forma muito prática os conceitos deplaneamento e de controlo, acentuando a sua íntimaligacao como as duas faces de uma moeda; naoexiste um sem o outro.
Acetatos 2:00
8. Budgets Vantagens e inconvenientes do planeamento de curtoprazo. Nao deixar de fazer a ligacao com oplaneamento de longo prazo, do qual o budget éparte integrante.
Resolver os exercícios aplicativos.
Acetatos 2:30
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9. PerformanceReports
Alertar para a importancia da análise de desempenhodas organizacoes e a sua repercussao nas medidascorrectivas a tomar.
Acetatos 1:30
10. From Ordersto Final Payment
Acompanhar o percurso desde a colocacao de umaencomenda ao fornecedor até ao pagamento final,analisando atentamente as fases intermédias.
Dar particular atencao aos exercícios queacompanham esta unidade temática.
Acetatos 2:30
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 theforemen’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 anniversaryat 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 suddenlystopped (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 getin 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 hadbeen 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 withus.
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 knowingTristan.
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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 thelist. 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 ofthe 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 itgiving 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 oranother one. Why not a well-known business organisation? Try to find the relevant informationnecessary 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 someserious technical problems in its production line.
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14. TRANSPARÊNCIAS
I. GRAMMAR
1. The Simple past
FORM USE STRUCTURE EXAMPLES
Simple To express thatsomething happened inthe past and lasted for acertain time.
Subject + have / has +Past participle
(* for the regular verbs:Verb + ED)
(*for the irregular verbs:check the list)
Mike has worked in Parisfor two years.
They have already hadbreakfast.
Progressive To express thatsomething started in thepast but continues in thepresent
Subject + have / hasbeen + infinitive without“To” + ING
I have been living inPortugal since 1999.
We have been doingbusiness with that companyfor three years now.
Interrogative To ask a question Have / has + subject +past participle
Have you finished yourexercise, already?
Have you been to theopera, lately?
Negative To deny or to answernegatively
Subject + have / hasNOT + past participle
I have never been toLondon but I have alreadybeen to Paris.
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LIST OF IRREGULAR VERBS
Infinitive/Present
Simple Past Past Participle Translation
Abide
Arise
Awake
Be
Bear
Beat
Become
Befall
Beget
Begin
Behold
Bend
Bereave
Beseech
Bet
Bid
Bid
Bind
Bite
Bleed
Blow
Break
Breed
Abode
Arose
Awoke / awaked
Was / were
Bore
Beat
Became
Befell
Begot
Began
Beheld
Bent
Bereaved
Besought
Bet
Bade
Bid
Bound
Bit
Bled
Blew
Broke
Bred
Abode
Arisen
Awoke / awaked
Been
Borne / born
Beaten
Become
Befallen
Begotten
Begun
Beheld
Bent
Bereaved / bereft
Besought
Bet
Bidden
Bid
Bound
Bitten
Bled
Blown
Broken
Bred
Residir
Surgir
Acordar
Ser / estar
Sustentar / dar à luz
Bater / derrotar
Tornar-se / convir
Acontecer / suceder
Engendrar/ procriar
Começar
Contemplar / ver
Arquear/ inclinar-se
Despojar / desolar
Suplicar / rogar
Apostar
Ordenar / mandar
Oferecer/licitar/saudar
Atar / sujeitar
Morder
Sangrar
Soprar/ fazer explodir
Quebrar/ interromper
Criar / educar
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Bring
Broadcast
Build
Burn
Burst
Buy
CAN
Cast
Catch
Chide
Choose
Cleave
Cling
Clothe
Come
Cost
Creep
Crow
Cut
Dare
Deal
Dig
Do
Draw
Brought
Broadcast
Built
Burnt
Burst
Bought
Could
Cast
Caught
Chid
Chose
Clove / cleft
Clung
Clothed / clad
Came
Cost
Crept
Crowed / crew
Cut
Dared / durst
Dealt
Dug
Did
Drew
Brought
Broadcast
Built
Burnt
Burst
Bought
Been able to
Cast
Caught
Chid
Chosen
Cloven / cleft
Clung
Clothed / clad
Come
Cost
Crept
Crowed
Cut
Dared / durst
Dealt
Dug
Done
Drawn
Trazer
Radio-difundir / emitir
Construir
Queimar
Rebentar / brotar
Comprar
SER CAPAZ de
Lançar / fundir
Distribuir (actuação)
Apanhar/ apreender
Surpreender
Queixar-se / ralhar
Escolher
Aderir a / ligar-se a
Agarrar-se com força
Revestir
Vir
Custar
Rastejar
Cantar (galo) / vangloriar-se
Cortar
Ousar / provocar
Distribuir / tratar de
Escavar
Fazer
Traçar/ desenhar/ extrair
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Dream
Drink
Drive
Dwell
Eat
Fall
Feed
Feel
Fight
Flee
Fling
Fly
Forbear
Forbid
Forget
Forgive
Forsake
Freeze
Get
Gild
Gird
Give
Go
Grind
Grow
Dreamt / dreamed
Drank
Drove
Dwelt / dwelled
Ate
Fell
Fed
Felt
Fought
Fled
Flung
Flew
Forbore
Forbade
Forgot
Forgave
Forsook
Froze
Got
Gilded / gilt
Girded / girt
Gave
Went
Ground
Grew
Dreamt / dreamed
Drunk
Driven
Dwelt / dwelled
Eaten
Fallen
Fed
Felt
Fought
Fled
Flung
Flown
Forborne
Forbidden
Forgotten
Forgiven
Forsaken
Frozen
Got
Gilded / gilt
Girded / girt
Given
Gone
Ground
Grown
Sonhar
Beber
Conduzir
Residir
Comer
Cair
Alimentar
Sentir (-se)/ apalpar
Combater / lutar
Fugir
Lançar/derrubar/ vibrar
Voar
Reprimir-se / desistir
Proibir
Esquecer
Perdoar
Desamparar / renunciar
Gelar/ ficar imóvel
Obter, ...
Dourar / adornar
Cercar/ investir/ troçar
Dar
Ir
Moer/fiar/polir/oprimir
Crescer
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Hang
HAVE
Hear
Hew
Hide
Hit
Hold
Hurt
Keep
Kneel
Knit
Know
Lay
Lead
Lean
Leap
Learn
Leave
Lend
Let
Lie
Light
Lose
Make
MAY
Hanged / hung
Had
Heard
Hewed
Hid
Hit
Held
Hurt
Kept
Knelt
Knit
Knew
Laid
Led
Leaned / leant
Leaped / leapt
Learned / learnt
Left
Lent
Let
Lay
Lighted / lit
Lost
Made
Might
Hanged / hung
Had
Heard
Hewed / hewn
Hidden
Hit
Held
Hurt
Kept
Knelt
Knit
Known
Laid
Led
Leaned / leant
Leaped / leapt
Learned / learnt
Left
Lent
Let
Lain
Lighted / lit
Lost
Made
Been allowed to
Pendurar / enforcar
TER
Ouvir/estar informado
Decepar / desbastar
Esconder
Acertar no alvo/ bater / ferir
Segurar/ aguentar/ reunir/considerar/valer
Magoar/ prejudicar
Guardar / registar
Ajoelhar(-se)
Fazer malha/ atar
Saber / conhecer
Colocar/ deitar/ atribuir/ pôr (ovos)
Preceder/ guiar/ dirigir
Inclinar-se / apoiar-se
Pular / transpor
Aprender
Sair / cessar / desistir/ deixar / separar-se
Emprestar / conceder
Deixar / permitir/ alugar
Estar deitado / jazer / consistir / existir
Alumiar / acender / incendiar
Perder
Fazer / fabricar / realizar / causar / atingir, ...
SER PROVÁVEL/ SER AUTORIZADO A
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Mean
Meet
Mow
MUST
Pay
Put
Read
Rend
Rid
Ride
Ring
Rise
Run
Saw
Say
See
Seek
Sell
Send
Set
Sew
Shake
SHALL
Shear
Shed
Meant
Met
Mowed
Had to
Paid
Put
Read
Rent
Rid
Rode
Rang
Rose
Ran
Sawed
Said
Saw
Sought
Sold
Sent
Set
Sewed
Shook
Should
Sheared / shore
Shed
Meant
Met
Mowed
Had to
Paid
Put
Read
Rent
Rid
Ridden
Rung
Risen
Run
Sawed / sawn
Said
Seen
Sought
Sold
Sent
Set
Sewed / sewn
Shaken
Sheared / shore
Shed
Significar/ destinar/ tencionar
Encontrar/ reunir/ saldar/ conhecer/
Ceifar/cortar/dizimar
TER DE/ dever/ ser necessário
Pagar
Pôr / colocar
Ler
Rasgar / dilacerar/ desunir
Desembaraçar / livrar
Cavalgar
Tocar (campainha)
Erguer-se/ nascer (Sol)
Correr/ competir / administrar/ decorrer
Serrar
Dizer
Ver
Investigar / inquirir / pedir
Vender
Enviar
Colocar / resolver
Coser / costurar
Agitar / fazer vacilar
Devo / deves / tenho de
Tosquiar / tosar / aparar
Derramar / entornar
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Shine
Shoe
Shoot
Show
Shrink
Shut
Sing
Sink
Sit
Slay
Sleep
Slide
Sling
Slink
Slit
Smell
Smite
Sow
Speak
Speed
Spell
Spend
Spill
Spin
Spit
Split
Spread
Shone
Shoed / shod
Shot
Showed
Shrank
Shut
Sang
Sank
Sat
Slew
Slept
Slid
Slung
Slunk
Slit
Smelt / smelled
Smote
Sowed
Spoke
Speeded / sped
Spelled / spelt
Spent
Spilled / spilt
Spun
Spat
Split
Spread
Shone
Shoed / shod
Shot
Showed
Shrunk
Shut
Sung
Sunk
Sat
Slain
Slept
Slid
Slung
Slunk
Slit
Smelt / smelled
Smitten
Sowed / sown
Spoken
Speeded / sped
Spelled / spelt
Spent
Spilled / spilt
Spun
Spat
Split
Spread
Brilhar
Calçar / ferrar (animais)
Disparar / fuzilar / rematar
Mostrar / exibir
Encolher / diminuir
Fechar
Cantar
Afundar / desmoronar
Sentar-se / reunir-se
Assassinar / chacinar
Dormir/ repousar/jazer
Escorregar / deslizar
Atirar (funda)/pôr a tiracolo
Esgueirar-se
Fender / rachar
Cheirar / pressentir
Embater / derrotarExcitar / surpreender/ destruir / castigar/ afectar
Semear / espalhar/ disseminar
Falar / exprimir-se
Ir depressa/ acelerar
Soletrar / enfeitiçar
Passar (tempo)/ gastar
Entornar / derramar
Fiar / entrançar / girar
Cuspir / salpicar
Rachar/ separar/ cindi
Espalhar / propagar
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Spring
Stand
Steal
Stick
Sting
Stink
Strew
Stride
Strike
String
Strive
Swear
Sweep
Swell
Swim
Take
Teach
Tear
Tell
Think
Thrive
Throw
Thrust
Tread
Understand
Undertake
Sprang
Stood
Stole
Stuck
Stung
Stank / stunk
Strewed
Strode
Struck
Strung
Strove
Swore
Swept
Swelled
Swam
Took
Taught
Tore
Told
Thought
Thrived / throve
Threw
Thrust
Trod
Understood
Undertook
Sprung
Stood
Stolen
Stuck
Stung
Stunk
Strewed / strewn
Stridden
Struck
Strung
Striven
Sworn
Swept
Swelled / swollen
Swum
Taken
Taught
Torn
Told
Thought
Thrived / throve
Thrown
Thrust
Trod / trodden
Understood
Undertook
Brotar / rebentar / nascer
Estar ou pôr de pé/ durar / aguentar
Roubar / furtar
Fincar / colar / unir-se
Aguilhoar / picar (ferroadas)
Empestar
Salpicar
Dar grandes passadas
Chocar / vibrar / comover/ fazer greve
Encordoar / enfiar
Empenhar-se / lutar
Jurar / blasfemar
Varrer / dragar/ arrebatar
Inchar / distender
Nadar
Tomar/ agarrar/ prender/ aceitar
Ensinar
Rasgar / despedaçar
Contar / informar / distinguir
Pensar / imaginar / projetar
Prosperar / medrar / enriquecer
Lançar / arremessar
Empurrar / furar
Pisar / calcar / trilhar
Compreender
Empreender /intentar
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Wake
Wear
Weave
Weep
Wet
WILL
Win
Wind
Wring
Write
Waked / woke
Wore
Wove
Wept
Wet
Would
Won
Wound
Wrung
Wrote
Waked / woken
Worn
Woven
Wept
Wet
…
Won
Wound
Wrung
Written
Acordar / velar
Usar / vestir / deteriorar
Tecer / entremear/ urdir
Chorar / prantear
Molhar / humedecer
Desejar / querer / decretar / legar
Ganhar
Expor ao vento / seguir a pista
Torcer / apertar / atormentar
Escrever
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2. The Present Perfect
FORM USE STRUCTURE EXAMPLES
Simple To express thatsomething happened inthe past and lasted for acertain time.
Subject + have / has +Past participle
(* for the regular verbs:Verb + ED)
(*for the irregular verbs:check the list)
Mike has worked in Parisfor two years.
They have already hadbreakfast.
Progressive To express thatsomething started in thepast but continues in thepresent
Subject + have / hasbeen + infinitive without“To” + ING
I have been living inPortugal since 1999.
We have been doingbusiness with that companyfor three years now.
Interrogative To ask a question Have / has + subject +past participle
Have you finished yourexercise, already?
Have you been to theopera, lately?
Negative To deny or to answernegatively
Subject + have / hasNOT + past participle
I have never been toLondon but I have alreadybeen to Paris.
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3. The Past Perfect
FORM USE STRUCTURE EXAMPLES
Simple To express that aFACT was trueBEFORE another in thepast. It implies a certainchronology.
It is the past of the past.
Subject + had + pastparticiple … + BEFORE+ Verb + ING
I had worked in Porto beforeworking in Lisbon.
Progressive To express that anACTION occurredBEFORE another eventin the past.
Subject + had been +Infinitive without “TO” +ING
I had been working for IBM inFrance before working for themin the USA.
Interrogative To ask a question aboutsomething that hadhappened BEFOREsome other past event.
Had + subject + pastparticiple
Had you had time to visit Romebefore visiting Venice.
Negative To deny or to answernegatively thatsomething hadhappened BEFOREsomething else in thepast.
Subject + had + pastparticiple
I had not travelled by planebefore working as a secretaryfor 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 toit. These verbs are known as Phrasal Verbs.
The postpositions are common prepositions of place, manner, etc., that are placed after the verb orat 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,desaparecimentototal, acção imediata
Take this away fromhere.
The snow has meltedaway.
Fire away!
Tira isto daqui.
A neve derreteu.
Vá! Fale!
BACK Movimento para trás,regresso, réplica,atitude reservada.
Don’t look back!
I shall be back soon.
She hold back herfear.
Não olhes para trás!
Eu regressarei embreve.
Ela controlou o seumedo.
DOWN Movimento parabaixo, anotar,diminuição.
To go up and down.
Please, write it down!
The fire is burningdown.
Subir e descer.
Faça o favor deescrever isto!
O lume está a apagar-se.
IN Movimento para ointerior, no interior(sem movimento),visita.
To walk in.
He stayed in all nightlong.
I shall pop insometime.
Entrar.
Ele ficou em casatoda a noite.
Um dia, irei dar-vosuma visita.
OUT Movimento para oexterior, no exterior(sem movimento),desaparecimentototal.
To go out.
We are dining outtonight.
My jeans are wornout.
Sair.
Nós vamos jantar forahoje á noite.
As minhas calças deganga estãocompletamentegastas.
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ON Contacto, ligado,movimento,continuação, começo.
Put it on the table.
Come on!
Switch on the light.
Põe isso em cima damesa.
Vá lá!
Acende a luz.
OFF Distanciamento,separação total,interrupção,desconexão total.
I keep him off trouble.
The plane takes off at12:00.
They paid their debtsoff.
Eu mantenho-o longedos sarilhos.
O avião descola ás12:00.
Eles pagaram todasas dívidas.
OVER Passagem por cimade ... , movimentopara virar, repetição.
To go over the bridge.
Please turn over.
I enjoy reading thisletter over and over.
Passar pela ponte.
Faça favor de virar.
Gosto de ler estacarta vezes semconta.
ROUND Movimento circular, oude meia-volta, emredor,
Turn round!
The birds gatheredround.
He showed me roundNew York.
Vira-te!
Os pássarosjuntaram-se emcírculo.
Ele fez-me visitarNova Iorque.
THROUGH Inteiramente, de umlado ao outro, através.
Read this contractthrough carefully.
I’m through with it!
Leia este contractoatentamente.
Acabei!
UP Movimento para cima,para o Norte, até ...
He went up toScotland.
Ele foi até á Escócia.
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II. VOCABULARY
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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15. 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 establishadequate standards of control of their implementation. The control process helps to measure theoverall performance but it may also correct what had been planned or even unveil other possiblecourses of action. Control is in fact an instantaneous means to obtain a feedback. That is why thebest systems of control are drawn in accordance to the specificities of their object. This evidenceimplies a different form of control for each specific task to be accomplished. Nevertheless, there aresome 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 objectivespreviously 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 theystate 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 businessorganisation, in order to enable the manager to check the relation between input and output in everypart of his organisation and to avoid any deviation from what had been previously planned. A budgetsummary may include every departmental budgetary plan, thus allowing the manager to have anaccurate vision of the overall needs and performance.
A budget should consider several factors:
1. revenue (expected income) and expenses (utility bills, travel, organisational costs, equipmentrenewal, 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 aspossible)
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 exaggeratedamount of time to go through the whole useless details and thus it would become too expensive inrelation 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, economiccrisis. 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 theorganisation.
Another drawback is a long-term budgetary planning, as it might become meaningless if unforeseenvariables 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 controlthe wrong things. They measure inputs but ignore outputs such as the quality of the product or customersatisfaction. 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 stayingwithin the budget. They may not invest in research and development, or make capital investments forproductivity, or invest in activities that will result eventually in greater market share because these investmentsdo not show immediate results. Some of these items should be included in the long-range plan rather than in the1-year budget. Real savings may come from adhering to the budget. The 3M Company includes in its strategicforecasts “non-incremental growth opportunities” for laboratories that come up with a new product for whichneither 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 processrequires a “performance report”. It will present several sources of information, including the amountof budget that had been forecasted, the amount that was really used, and any deviation from theplan. 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 theirefforts 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 theyconsider material costs or expenses as well. The performance report is the result of collectedinformation from each department by the accounting department, which will classify it and thenanalyse it by department.
These reports expose any positive or negative action that interfered with the plan in terms ofbudgeted 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 theplan. Consequently plans should present some sort of comprise between a limited scope and awider one, offering flexible possibilities that could take into account unforeseen events such as aneconomic 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 Realamounts(Actual)
Deviations(Variance)
Explanation
Revenue from sales 100.000 85.000 15.000 Important orders hadbeen cancelled
Expenses 8.000 12.000 4.000 Unforeseen raise on gasand 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 alegal proof in case of dispute. Here are some of the most important elements that orders shouldinclude:
7. Reference to the catalogue, leaflet, or product list. Always mention the reference number of theproduct.
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, forexample: size, length, width, weight, volume, …
10. If you had previously required samples you may ask for the ordered goods to be in conformity tothe samples already sent.
11. If exact goods required are not available, you could mention any alternative goods that would beacceptable.
12. You also have to require some documents, such as : pro forma invoice, or the invoice itself, a billof lading, if necessary you have to give accurate information as to the customs documentsthat are demanded by the authorities.
13. Do not forget to give instructions on packing particularities, as the number of items per pack, orbox, in case of damaged goods this point is of the utmost importance as to determine thelegal responsibilities.
14. Shipping and forwarding instructions must be given in full details as to the choice of thewarehousing terms, the chosen route, the preferred means of conveyance, the names of theagents 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 notmore 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 wereserve 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 sightthrough 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 servesas 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 deliverywill 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 inforwarding 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 transferand 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 businesswith 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, suchas:
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 completedaccording 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 trustthey 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 toLloyd’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 yourwarehouse.
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. Inorder to do so, certain formalities have to be undertaken.
Indeed, the great majority of business transactions are conducted on credit terms previously agreedby both the buyer and the seller. Most credit terms allow the buyer to pay from 14 days to 6 monthsor even more.
In times of crisis, the supplier automatically requires from the buyer’s bank his financial status andcredit rating references when the order is placed. In such a case the bank or credit firm act as areferee for the buyer.
Once these requirements have been satisfactorily settled, the order is put into execution and theinvoice 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 orderto 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 letus know about their financial standing and trustworthiness.
• We have been Mr. …’s bank for many years and we can assure you that our client hasalways 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 trustedunconditionally.
• Our client has always made a point in meeting his liabilities and each of the instalments hasbeen 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 toundertake any business transaction with this firm.
ACCOUNTINGENGLISH I
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16. RESUMO
1. Para expressar um desejo cuja realização ainda seja possível ou mencionar algo que poderiater acontecido se uma condição tivesse sido realizada, devemos utilizar os condicionaispresente e passado. As suas características e campos de aplicação constituem a primeira partedesta unidade.
2. A língua inglesa destaca alguns verbos como particulares. De facto, alguns têm “defeitos” e sãochamados “Defective verbs” e outros só se conjugam a um único modo e são estes os “ModalVerbs”. 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 questãoda correspondência dos tempos entre si. Assim o faremos com o estudo das “IF-clauses”, naúltima parte desta unidade.
4. Os termos legais e comerciais são necessários para efectuar o controle de qualquer processofinanceiro, ou transação comercial. Conhecê-los também é indispensável em caso de litígio. Oseu 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 dedecisões?
8. estudo desta unidade permitirá formular algumas respostas para estas questões.
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17. PLANO DAS SESSÕES
Conteúdo Metodologia MeiosDidácticos
Duração(horas)
I. Grammar
1. The PresentConditional
Mencionar as regras de utilização deste tempoverbal, focando as suas estruturas globais.
Não se aplica somente para expressar um desejo,mas também para sublinhar a freqüência de hábitopassado, de uma probabilidade, de uma preferênciae finalmente uma condição ou suposição.
Acetatos 1:00
2. The PastConditional
Insistir sobre as diferenças que existem entre o“Present Conditional” e o “Past Conditional”, vistoeste último ser considerado como o irreal dopassado. Isto é, que só se pode utilizar para indicarque um acontecimento poderia ter ocorrido se umacondição específica tivesse sido satisfeita, mas jásabemos que não o foi.
Efectuar o exercício proposto.
Acetatos 1:30
3. The Modaland DefectiveVerbs
Trata-se de estudar 9 verbos com significados eutilizações peculiares: can, may, must, will, shall,ought to, should, need, dare.
Alguns dos defeitos de can, may e must sãocompensados com a ajuda dos seus equivalentes. Éentão necessário conhecer o seu domínio deaplicação.
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 Presentenem no Simple Past nas formas negativa einterrogativa. Também se podem considerar comoverbos normais, utilizando os auxiliares Do, does, edid como qualquer outro verbo.
Efectuar exercício proposto.
Acetatos 2:30
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4. The IF-clauses
O seu estudo finaliza a nossa viagem através dasformas e dos tempos verbais. Só o domínio totaldestes permite que seja abordada esta problemáticada sintaxe inglesa. De facto, a correspondência entreos tempos só pode ser bem compreendida seconhecermos completamente os auxiliares a utilizarnos diversos tempos verbais e o seu campo deaplicação.
IF implica uma condição que se pode realizar a muitocurto prazo (IF + Presente), que poderá ser realizadase a condição for satisfeita (IF + Simple Past), ou quenunca será realizada porque já sabemos que acondição não foi realizada.
Efectuar os exercícios propostos.
Acetatos 2:00
II. Vocabulary
5. Legalvocabulary
Mencionar os termos legais mais utilizados nocontexto da gestão e administração de empresas. Deseguida esconder uma parte ou outra das colunas devocabulário, a fim de testar o grau de aprendizagemdesta unidade.
Acetatos 2:00
66. Managementvocabulary
Ler os termos de vocabulário e de seguida esconderum dos lados das colunas e questionar os formandossobre a sua tradução e definição.
Acetatos 2:00
III. Texts
7. TheAccountant’sRole in aBusinessOrganisation
Identificar o papel dos vários membros dodepartamento de contabilidade ou do departamentoFinanceiro de uma empresa.
Efectuar os exercícios propostos oralmente. Deseguida, pedir um comentário escrito dos pontos queforam debatidos oralmente.
Correção dos trabalhos de expressão escrita feitaindividualmente no quadro. Explicação dos erroscometidos dirigida a toda a turma, solicitando aparticipação dos formandos na correção dos erros.
Acetatos 4:00
Total:
15 horas
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18. 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 thedog 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 motherwould come and tell us that dinner was served.
Durante as nossas férias de Verão, eu e a minha irmã jogavamos ténis até ao por dosol, 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 expectedthem to cancel all their orders, but they would rather try another agreement with ourmanaging director, as they were interested in our products.
Como eles não aprovaram as condições de pagamento e as datas de entrega, nósestavamos à espera que eles cancelassem todas as encomendas, mas em lugar disso,eles tentaram outro acordo com o nosso Director, porque estavam de factointeressados 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 ninguémacreditava que o fizesse realmente.
5. Our lawyer assured us that the judge would enforce the law, as we would have wished himto.
O nosso advogado assegurou-nos que o juiz faria cumprir a lei, tal como lhe tinhapedido.
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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 nossosocasionais problemas técnicos, senão preferiria que eles procurassem outrofornecedor.
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 alreadybeen 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 estivessedisponível, 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’tbelieve me.
Eu tinha dito ao Sam como seria fácil falar com o Presidente da empresa, mas ele nãoacreditou.
10. The British brokers would always arrive at the office five minutes before the meeting wasscheduled to start.
Os corretores ingleses chegavam sempre ao escritório cinco minutos antes da horaprevista para a reunião.
11. They should have been warned of all the hardships they could have encountered throughouttheir journey to the desert, it might have prevented their misfortune.
Se tivessem sido avisados de todas as dificuldades que iriam encontrar ao longo daviagem 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 outroemprego.
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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15. You could have bought it for much less if only you had been to the shop I had told youabout.
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 ordistracted constantly, for no valid reason at all.
Preferia não partilhar o meu escritório com mais ninguém; seria interrompido oudistraído 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 beforeChristmas.
Eles teriam reclamado pelo atraso se não tivéssemos despachado a mercadoria antesdo Natal.
20. Miss Patterson should have warned your clients that you couldn’t postpone yourpresentation 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 asua 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. “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
3. 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
4. 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
5. “… 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. 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
7. “There remains the problem of our branch in Rome.”
-“Well, we … talk about it next week.”
a) Can
b) shall be able to
c) either a) or b)
d) are able to
8. “… 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. They … at least half an hour ago.
a) should leave
b) must have left
c) might leave
d) can leave
15. If we had not intervened, the situation … worse.
a) could have been
b) should have been
c) must have been
d) had to be
16. No credit. Buyers … pay cash.
a) would have to
b) should
c) are to
d) will
17. 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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18. I met her yesterday, so she … be on holidays.
a) oughtn’t to
b) isn’t to
c) can’t
d) might not
19. “I’d rather … him last night.”
a) Told
b) have told
c) to have told
d) be told
20. 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
21. The manager may get furious … the truth.
a) when he learns
b) should he learn
c) had he learned
d) any answer
22. You never … tell.
a) Must
b) Can
c) May
d) might
23. We asked if we … wait inside.
a) May
b) Might
c) Could
d) either b) or c)
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24. They … very well have noticed nothing.
a) May
b) Must
c) Should
d) can
25. You couldn’t help it. I can’t see why you … be to blame.
a) Shall
b) Should
c) Might
d) may
26. The new measures … be efficient provided they were enforced without any weakness.
a) Can
b) May
c) Must
d) might
27. I’ll try to help you as best I …
a) Must
b) have to
c) might
d) can
28. She … insist on that point.
a) needs not
b) doesn’t need
c) don’t need to
d) need not
29. I’ve heard she … talk back to her boss.
a) Dare
b) dared to
c) dared
d) any answer
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30. No one … disturb him when he is in a meeting.
a) dares not
b) dare
c) did not dare
d) don’t dare to
31. 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
32. Let’s go together to Paris, … ?
a) don’t we
b) do we
c) do let’s
d) shall we
33. Every now and then, she … at her watch.
a) would glance
b) used to glance
c) I‘ll glance
d) used to glancing
34. 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
35. We’ll do all we … to save them.
a) may
b) can
c) should
d) could
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36. … 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)
37. If only I … at once what she meant!
a) may realise
b) must realise
c) was to realise
d) could have realised
38. You … make an omelette without breaking eggs.
a) can’t
b) aren’t able to
c) either a) or b)
d) may not
39. He suggested that the agreement … adopted, and his view prevailed.
a) Were
b) would be
c) should be
d) is to be
40. 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) longerstudies.
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 aplant?
Write an essay on how you would run a business organisation if you were a manager. Give specificexamples. (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 USE EXAMPLES
Simple Form Subject + WOULD +infinitive without “TO”
To express a wish.
To express that an actionoccurred frequently.
To express a probability.
To express the preferencewith the expression:“Would rather = I’d rather”
To express a suppositionor a condition.
I would like to visit Egypt.
I wish he would come and stayfor a while.
When I was a child, my motherand I would go for long walks inthe park.
She would be about 21 whenshe got married.
I’d rather play tennis thanfootball.
I suppose that if he came toyour party he would enjoy it.
Progressive Form Subject + would be +Action verb + ING
To express that anACTION would beoccurring if a conditionwere fulfilled.
I would still be working on thatbalance sheet if you had nothelped me.
I would be swimming if I wereon holidays.
Interrogative Form Would + Subject +Infinitive without “TO”
To enquire aboutsomeone’s wishes,preferences.
To politely requestsomething
Would you rather read a book orwatch TV?
Would you be so kind as to giveme the red book on that uppershelf?
Would you care for a cup oftea?
Negative Form Subject + would not +Infinitive without “TO”
To answer negatively to arequest or to deny aprobability.
I would not do it if I were you.
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2. The Past Conditional
STRUCTURE USE EXAMPLES
Simple Form Subject + WOULDHAVE + Pastparticiple of the Verb
To express that somethinghad not occurred becauseits condition could not befulfilled.
I would have been delighted ifhe had come and visited me,but he did not come.
Progressive Form Subject + Would havebeen + Action Verb +ING
To express that anACTION could have beenoccurring if a conditionhad been fulfilled, but itwas not.
I would have been working withyou if they had accepted myapplication, which they didn’t.
Interrogative Form Would + Subject +HAVE + PastParticiple of the Verb
To enquire aboutsomething that might havehappened if …
Would you have helped me if Ihad asked you when I washaving trouble with that report?
Negative Form Subject + Would NotHave + Past Participleof the Verb
To deny a possibleoccurrence
I would not have done it even ifyou had asked me because Iwas 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, theymust not be followed by “TO”, nor is it necessary to add an “S” at the end of the 3rd. person of theSingular at the Present Tense. Thus, they need some equivalents at the tenses and forms they aredefective.
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 SimplePast
Conditional Equivalent usedat the missing
tenses
Use
1. CAN COULD COULD To be able to +Verb
Physical, intellectual and moralcapacity.
EX: You are strong, thus you can liftthat heavy table.
EX: She can speak Chinese.
To express that some reflexes havebeen acquired through practice:
EX: She can swim, play tennis andride horses.
Familiar request.
EX: Can you give me your telephonenumber?
2. MAY MIGHT MIGHT To be allowed to +Verb
To express a probability:
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 youwish.
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 almostcertain, or that it has a logicalconclusion:
EX: He hasn’t come, so he must be ill.
4. WILL (not used) (not used) It is a Modal as it isthe auxiliary ofthe Future:
Subject + will +infinitive without“TO”
(= subject + ‘ll +infinitive without“to”).
In modern American or British English,WILL can be used after any personalpronoun:
EX: Mr. Johnson will call yoursecretary to reschedule his meetingwith you.
EX: I will be expecting his call.
(= I’ll be expecting his call.)
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9.
5. SHALL (not used) (not used) It is a Modal as it isthe auxiliary of theFuture:
Subject + shall +infinitive without“TO”.
(= subject + ‘ll +infinitive without“to”).
SHALL is only used after the 1st
person of the Singular and the 1st
person of the Plural, in formal speech.
EX: I shall respond to your questionpresently, but first …
SHALL is used more frequently at theinterrogative form, in order to suggestsomething:
EX: Shall we go?
6. OUGHT (not used) (not used) It is a Modal as itcan only beconjugated at theconditional
Subject + ought +infinitive
It expresses a moral or friendly advice,a great probability.
In any case, ought to can be replacedby should.
EX: You ought to be ashamed ofyourself.
7. SHOULD (not used) (not used) It is a Modal as itcan only beconjugated at theconditional
Subject + should +infinitive without“TO”.
It has the same meaning as ought to.
It also expresses an order, asuggestion, a need, a judgement onsomething.
EX: You should work faster.
EX: It is important that the truth shouldbe known.
EX: That should be great!
8. NEED Regularuse
Regular use It is conjugated atall tenses, so ithasn’t anyequivalent.
NEED, can be considered as a normalverb and it can also be considered asa Modal. Then, it doesn’t require theuse of an auxiliary at the interrogativeand negative forms:
EX: You needn’t come if you don’twant to.
EX: Need I attend the meeting?
9. DARE Regularuse
Regular use It is conjugated atall tenses, so ithasn’t anyequivalent.
Dare follows the same rules of use asneed.
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 …………………………...
Ex: If I have enough time,
Verb at the Future
I shall visit you on my way back home.
2. IF + Simple Past ………………………
EX: If you worked really hard,
Verb at the Present Conditional
you could be the best.
3. IF + Past Perfect ………………………
EX: If you had sent an email,
Verb at the Past Conditional
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 passedby a legislative body and is not a specified set of rules, rather it must be interpreted from the manydecisions 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 toinvestors considering buying securities in some venture. The requirement that sufficient informationbe 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 ornote are transferred to another person. When someone endorses the check, it allows the check tobe cashed by another person.
Equity
• The application of the dictates of conscience or the principles of natural justice to thesettlement 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 forthe benefit of another party.
Injunction
An order issued by a court, in equity, that restrains a person from doing something, or orders theperson 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 damagesfor 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 whoobtains the mortgage fails to pay off the loan as prescribed in the mortgage contract, the lender willtake title and possession of the property.
N
Negotiable instruments
Documents such as securities or checks which are signed or endorsed, thus allowing for thepayment of the stipulated amount that the security calls for, on demand or at some specificallydesignated time in the future. A non-negotiable instrument cannot be transferred by endorsementand delivery.
P
Patent
A government grant to an inventor or his heirs for a stated period of time, conferring upon him amonopoly or the exclusive right to make, use and vend the invention or the discovery that he or shehas 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 isindebted. 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 specifiedperiod of time. The note will bear the signature of the debtor and will state to whom and when themoney 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 tothe Court. Under certain circumstances the referee is authorized not only to hear the case but alsoto render a decision.
S
Security
A stock or bond that signifies that the borrower owes a specified amount of money to the stock orbondholder.
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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 tomake 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, oreven 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 anoperation breaks even between a loss and a profit. It shows the level of commercial activity at whichthe 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 businessorganization 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 hissubordinates.
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 treedecision 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 takeall 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 specifictask. 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 ascendingorder of importance from physiological needs, security, affiliation or social acceptance, esteem toself-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 thelevel 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 anyresources, 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 organizationaland 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 othercountries.
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 withstandards 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, manufacturingproducts, 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 levelwithin 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 ofan organization.
Scientific management
F. W. Taylor’s approach to management, as it applies scientific methods of inquiry, analysis andsummary to managerial tasks, in order to accomplish a higher productivity rate through labour-saving techniques, and methods for motivating workers.
Social responsiveness
A commitment stressing the willingness of an organization to adopt beneficial policies for itself aswell as for the society.
Staffing
It is concerned with the competence level of an organization. It is in charge of identifying workforceneeds, requirements, recruiting, selecting, placing, promoting, appraising, training the workers inorder 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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20. 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 somehelp in budgeting. Thus, he is a relevant element of the making-decision process as managers willrely on his information to analyse variances or pricing strategies, or even as regards taxation hisinterventions 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, andthen to control its use. The manager delegates part of his authority onto the controller as far asaccounting 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 specializedin 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. Theybasically refer to competence, confidentiality, integrity and objectivity.
In June 1990, the journal Management Accounting published a special issue on business ethics. Itsarticles dealt with the urgent need to study, implement and control some rules that would regulatethe position of management accountant.
Roger B. Smith, former Chairman and Chief Executive Officer of General Motors, once said, “ethicalpractice is, quite simply, good business. Employees should never do anything (they) would beashamed 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 guidinglines 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 toaccurately communicate them through economic analysis and reports.
Decision-making process
Any accounting activity aims at providing managers relevant and accurate information so as toenable 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. Theyalso 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 externalinformation 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 seutiliza em algumas expressões idiomáticas.
4. Os adjectivos podem provir de um nome ou de um verbo seguidos de sufixos. São adjectivoscompostos.
5. Os termos de vocabulário específicos à contabilidade fazem o objecto de estudo destaunidade.
6. Todas as empresas devem mencionar todos os elementos de informação numérica nos seuslivros de contabilidade. Este processo de recolha e registo aplica técnicas definidas e permitea qualquer momento elucidar os administradores, acionistas, ou representantesgovernamentais sobre a situação financeira da empresa.
7. Documento que engloba toda a informação fundamental de uma empresa é a folha debalanço, destacando as despesas e as receitas, as dívidas e os lucros, etc... O seu estudopormenorizado será efectuado na última parte desta unidade.
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22. PLANO DAS SESSÕES
Conteúdo Metodologia MeiosDidácticos
Duração(horas)
I. Grammar
1. TheComparativesand Superlatives
Os graus dos adjectivos servem para descrevercomparando os elementos de comparação entre eles.Exemplificar.
Efectuar a actividade proposta.
Acetatos 2:00
2. ThePossessive Case
O caso possessivo acentua uma forte ligação comalgo. Pode ser um objecto que pertence a umapessoa como também pode abranger um objectopersonificado, uma referência histórica ou geográfica.A sua utilização extende-se até a expressõesidiomáticas.
Efectuar a actividade proposta.
Acetatos 2:00
3. Structures ofthe Adjectives
Após relembrar a posição do adjectivo em Inglês,mencionar os diversos sufixos que podemtransformar um nome ou um verbo num adjectivo.
Efectuar as actividades propostas.
Acetatos 2:00
II. Vocabulary
4. AccountingVocabulary
Todas as empresas devem de registar toda a suainformação numérica, receitas e despesas, capitaisinvestidos, créditos, etc., nos seus livros decontabilidade.Esta informação permitirá aadministração tomar decisões acertadas quanto àsua Gestão de fundos.
Acetatos 3.00
III. Texts
5. Bookkeeping Todas as empresas devem de registar toda a suainformação numérica, receitas e despesas, capitaisinvestidos, créditos, etc., nos seus livros decontabilidade.Esta informação permitirá aadministração tomar decisões acertadas quanto àsua Gestão de fundos.
Acetatos 0:30
6 The BalanceSheet
O que é uma folha de balanço? Que dados têm deser mencionados? Qual é a sua finalidade? De facto,a folha de balanço de uma Empresa contém toda ainformação Relativa á sua contabilidade do ano ouPeríodo transacto.
Efectuar actividades propostas.
Acetatos 5:30
Total:
15 horas
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23. 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. Managers should be more concerned with their employees motivation.
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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
d), k), m), n), o).
Current liabilities
g), h), l), p).
Fixed assets
a), b), c).
Long-term liabilities
i).
Intangible assets
e), f).
Shareholders’ equity
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 1,400,000
5. New equipment 70,000
6. Lease on land 55,000
7. Interests 5% on purchase of van 2,000
8. Mortgage on building 15,000
9. Accounts receivable 2,500,000
10. Accounts payable 1,900,000
11. Office supplies and equipment 30,000
12. Overheads 3,000
13. Advertising expenses 4,000
14. Business trips 3,500,000
15. International fairs 8,000
16. Retained earnings 23,000,000
17. Owner’s equity 8,500
18. Accrued wages payable 5,000
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24. TRANSPARÊNCIAS
I. 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 withsomething 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 whencompared 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 Comparative ofInferiority
Comparative ofSuperiority
Short Adj. Structure:
As + adj. + as
EX: The white table isas long as the blackone.
Structure:
Adj. + er + than
EX: The countrysideis nicer than the urbanareas.
Structure:
Less + adj. + than
EX: Sodas are lesshealthy than milk.
Long Adj. Structure:
As + adj. + as
EX: My chair is asbeautiful as yours.
Structure:
More + adj. + than
EX: This armchair ismore comfortablethan that one.
Structure:
Less + adj. + than
EX: English is lessdifficult than Chinese.
IrregularAdj.
Structure:
As + adj. + as
EX: My results are asgood as yours.
Structure:
Good: better than
Bad: worse than
Far: farther than
( distance)
far: further than
(figuratively)
old: older than
(in general)
elder than
(in a family)
Structure:
Less + adj. + than
EX: This way is lessfar than I feared itwould be.
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Superlatives
They are used whenever we want to express that something or someone reached the top levelcompared to a group of things or people or it has a certain uniqueness in a definite place.
Superlative ofSuperiority
Superlative ofInferiority
Short Adj. Structure:
The + adj. + EST
EX: She is the prettiest girl inthe village.
Structure:
The least + adj.
EX: I was the least pleased of allthe members of the audience.
Long Adj. Structure:
The most + adj.
EX: This film is the mostexpensive film of the year2000.
Structure:
The least + adj.
EX: I chose the least expensivecar in the market.
Irregular Adj. Structure:
The best
The worst
The farthest / the furthest
The oldest / the eldest
The latest / the last
Structure:
The least + adj.
EX: The least good
The least bad
The least far
The least old
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2. The possessive case
The possessive case expresses that something belongs to someone.
Structure: Name of the person who owns the object + ‘S + possessed object
1. A person’s name with an “s” may be followed either by the apostrophe only or by apostropheand “s”.
EX: John’s bag The actress’s part
Mary’s house Mr Smith’s office
Charles’s boss (=Charles’ boss)
The Simpsons’s family (=The Simpsons’ family)
2. This rule applies to some neutral nouns, such as personified objects or even abstractions:
EX: England’s history The Parliament’s decision
3. It also applies to some idiomatic expressions including references to animals or parts of thehuman 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: Two dollars’ worth of candies.
5. We use the possessive case after: somebody, anybody, everybody, each other, oneanother, …
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. 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 asubstantive is qualified by more than one adjective they will always have to be placed beforethe 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:
ArticlePossessive
1
Ordinal
2
Quantificative
3
Adjective
4
Noun
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:
Personalopinion /
Estimatedvalue
Size Age /temperature
Shape Colour Origin Material
nice
dirty
Famous
Big
Small
Old
young
round
square
white
black
urban
rural
Paris
wooden
plastic
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 : it means that it has the aspect or the quality of …
EX: cloudy ; dirty; funny; silky
2. noun + ly : it means that it the qualities of …
EX: brotherly; friendly; cowardly
3. noun + like : it means that it looks like or behaves like …
EX: childlike; businesslike
4. noun + ish : it expresses a similitude with … in a pejorative way.
EX: childish; foolish; snobbish; selfish
5. noun + ful : It has the quality or it has plenty of …
EX: 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 : it has NOT the quality of …, without…
EX: aimless; careless; hopeless; useless; motherless;heartless; meaningless; speechless
7. verb + able : it is capable of a deed, or it enables something to be done
EX: acceptable; bearable; laughable ; regrettable
8. 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, bad-tempered, 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: 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 ratiosfinanceiros
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, orendimento 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 longoprazo
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 resultadosdas 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 somados valores de mercado dos bens individuais menos as suasdívidas
Gross margin (Gross profit) o excesso de vendas sobre o custo total das mercadoriasvendidas
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 sãonecessárias. Igual zero stock.
L
Lease alugar
Ledger accounts método para identificar como uma multitude de transaçõesafectam 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 preços tão baixos que os concurrentes são eliminados domercado
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 osprincípios contabilistas geralmente aceites às empresas cujasacções se encontram na mãos de investidores públicos
Sole proprietorship proprietário único de uma empresa
Step costs custos que mudam abruptamente entre actividades porque osrecursos 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 comoessenciais ao longo da vida de um produto
Total Quality Mangement (TQM) A aplicação dos princípios de qualidade em todas asactividades e projectos de uma empresa para satisfazer osseus clientes
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25. 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 accountbooks. This information enables anyone to know, at any time, the exact amount of profits (assets) ascompared to expenses (liabilities).
Bookkeeping, or accountancy, is the technique of recording under the relevant headings all thetransactions 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 thefinancial position of the trader but also that of the customer. Any sum of money that is paid out isentered as a credit for the supplier. Conversely, when a customer pays for goods, the cashbook iscredited 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 atleast a duplicate. Then, an accountant records this information in the books. Expenditures dealmostly with invoices to be paid by the firm. The payroll is used to record wages and salaries, socialcharges and credit to the bank. Cash slips, bank transfers or invoices indicate receipts or otherincome.
Accountants must keep the books and accounts up-to-date. In joint-stock companies the auditorscheck out these books periodically, overall before the annual shareholders’ meeting. The auditorsare chartered accountants whose job is to make sure that all transactions have been correctlyrecorded in order to prevent any fraudulent action or embezzlement.
The Accounts Department is also responsible for seeing that the budget is respected by keeping aneye on production costs, making inventory and by drawing up the balance sheet which is used tocalculate profits, losses, taxes.
Certain books are compulsory, like the cashbook, the journal, the ledger, but also the AccountsPayable book (bills, invoices to be paid to the suppliers), the Accounts Receivable book (sums to bepaid by the debtors), and the Customers’ Accounts book which indicates the sums owed bycustomers who pay on credit.
In order to calculate a price accurately, other accounts are required. For example, statements areregularly sent or downloaded from the production departments detailing the raw materials andenergy used, all labour costs, production losses and other relevant information. By adding sundryexpenses for things such as packing or painting, and overheads, the production cost can becalculated 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 capitalof 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 aresummed 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 basedon 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 thenear future. They include cash, debtors, bills receivable, stock in trade, banks securities, anddeposits with banks, investments, and customers’ liabilities for acceptance, work in progress andfinished goods.
Fixed assets: they are of a long-term nature. Indeed, they are not sold as long as they serve theneeds 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 balancesheets, nevertheless, when they are acquired, these items are shown on the balance sheet at costand 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, reservesfor 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 isknown as accrued income and expenses paid in advance as prepaid expenses, deferred expensesor deferred charges. Both appear as assets because they are owed by the next business year to thecurrent one.
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Similarly, expenses incurred but not yet paid are referred to as accrued expenses or accruedcharges and income received in advance as deferred income. Both appear as liabilities becausethey 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 ofoperations on a combined basis. This means that the assets, liabilities, revenues and expenses ofcompanies under common control ownership are combined and reported on as a single accountingentity. If control is less than 50% and greater than 20% the equity method is used. Under the equitymethod, the investment is generally reflected at an amount equal to the original cost plus theinvestor’s pro rata share of net income from the acquisition date. Any difference between originalcost and underlying equity in net assets at the date of acquisition is usually amortized. When controlis 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 legalterminology it refers to a system of law that exists side by side with common law and statute law. Inbusiness its meaning is different. It is used to refer to any right or claim to assets, particularly to theowners’ interest in a business organization. In an even more restricted sense, the term equity isapplied to ordinary shares only. Here shareholders’ equity or stockholders’ equity should beunderstood 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 inthe 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 2,100,000
Less: Provision for bad debts 100,000 2,000,000
Inventories 1,500,000
Total current assets 6,000,000
Investment in unconsolidated subsidiaries 300,000
Fixed Assets
Property, Plant, and Equipment
Land 150,000
Buildings 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
100,000Prepayments and deferred charges
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 1,500,00
Capital surplus 700,000
Accumulated retained earnings 1,700,000
Total stockholders’ equity 4,500,000 4,500,000
Total Liabilities and Stockholders’ Equity 9,700,000
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26. RESUMO
1. A voz passiva utiliza-se principalmente com a finalidade de colocar a ênfase no OBJECTO queestá submetido à acção do verbo.O discurso indirecto apóia-se em alguns verbos a fim derelatar um facto ou acontecimento de forma indirecta. Esses verbos podem ser: Dizer,contar, responder, escrever, questionar, pensar, a utilização desta figura de estilo só épossível se dominarmos a correspondência dos tempos entre Discurso Directo e DiscursoIndirecto.
2. Esta última unidade dedicada à gramática acaba com um teste de avaliação global de todos ospontos 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, comentárioou 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 unidadeser 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 evitarambiguidades, são determinantes no âmbito da correspondência comercial. Estapreocupação fará o objecto do nosso estudo ao longo desta última unidade.
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27. PLANO DAS SESSÕES
Conteúdo Metodologia MeiosDidácticos
Duração(horas)
I. Grammar Exercitar intensamente a aprendizagem da vozpassiva, alertando contudo para o erro comum doseu uso em excesso.
1. The PassiveVoice
Acompanhar a resolução dos exercícios incluídos naunidade temática.
Acetatos 1:00
2. The ReportedSpeech
A passagem de e para o discurso directo revestealgumas dificuldades que devem ser exercitadasintensamente.
Utilização repetida dos diversos tempos verbais.
Acetatos 1:00
3. GlobalGrammaticalReview
1a. Ficha de Avaliação Global
Revisão global de todos os conceitos gramaticaisutilizados nas diversas unidades temáticas
Acetatos 1:30
II. Vocabulary Acetatos 1:30
4. Linking Words Praticar a lista exaustiva, incluída na unidadetemática, de diversas expressões de carácteridiomático e conversacional que facilitam aexpressão.
5. ExpressionsUsed in LetterWriting
Apresentação de expressões convencionais maisutilizadas na correspondência comercial.
Acetatos 0:30
III. Texts
6. The Layout ofa BusinessLetter
Estudo das diversas formas de elaborar uma cartacomercial 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 deresponder a pedidos no mesmo sentido.
Acetatos 1:00
9. Orders andExecution orOrders
Análise e recepção de pedidos de encomendas e oacompanhamento da sua execução
Acetatos 1:00
10. Follow upLetters
Apresentação de uma variedade de cartas deacompanhamento de processos de encomendas emcurso.
Acetatos 1:00
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11. Invoicing andPayment
Análise das diversas partes que compõem oprocesso desde a facturação até ao pagamento,passando pelo pedido de referências bancárias,elaboração de facturas e de recibos.
Acetatos 2:00
12. Reminders Cartas de alerta, reclamacões e queixas.
Análise dos aspectos mais delicados nacorrespondência comercial
Acetatos 1:00
13. GlobalAccountingReview
2a. Ficha de Avaliação Global
Revisão global de todos os conceitos decontabilidade utilizados nas diversas unidadestemáticas
Acetatos 2:00
Total:
15 horas
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28. 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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14. 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 orcatalogues 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 reportedspeech 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 andreferenced 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 ofyour products. Do not forget to mention that you will be present at the Frankfurt Internationalexhibition fair in March and that you would be pleased to receive your client at your stand and showhim 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 orderedproducts, 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. Confirmthat you will pay according to the agreed terms of payment, that you could very well rewrite inorder 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 ofthe order that you placed in due time, overall that you have been a loyal client to theirproducts.
2) Imagine a polite answer offering your client an acceptable reason for such a long delay inyour 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: Subject
(1)
+ Active verb
(2)
+ object
(3)
Passive Voice: Object (of the Active voice ) (3) + To BE conjugated at thetense of the Active verb + Past Participle of the active verb +by + Subject of the active voice
Tenses Active voice Examples at the Passive Voice
Simple Present A cat usually eats a rat.
(1) (2) (3)
A rat is usually eaten by a cat.
(3) (2) (2) (1)
Simple Past The children read a bookevery month.
Someone told me that …
A book was read by the children everymonth.
I was told that …
Present Perfect They have discovered a newstar.
A new star has been discovered (bythem).
Past Perfect Someone had stolen my car. My car had been stolen (by someone).
Progressive form They are building a house.
He was signing the contract,when I came in.
A house is being built (by them).
The contract was being signed by him,when I came in.
Modal verbs Anyone can do it.
You should make a decision.
It can be done (by anyone).
A decision should be made (by you).
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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 thereported 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 thePast or the rule of the correspondence of the tenses has to be applied:
Direct Speech Indirect Speech
Simple Present Simple Past
Present Progressive Past Progressive
Present Perfect Past Perfect
Simple Past Past Perfect
Future Present Conditional
EX: 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 whetheryou 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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II. 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
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 TRANSLATION
1. Beginning of a letter
Thank you very much for your letter of (date),asking if / enquiring about / enclosing / concerning…
In reply to
We have duly received
We acknowledge receipt of
1) Como começar uma carta
Muito obrigada por a sua carta de (data) pedindo se/ inquirindo á cerca de / incluindo / sobre
Em resposta a
Recebemos devidamente
Acusamos recepção de
2) Referring
We are writing in connection with
……………….. to enquire about
………………. with regard to
As requested
We remember you mentioning your need to… andwe believe that the solution to your problem is thenew …
As promised
With reference to
Further to
In accordance with your instructions
As you know
As far as we know
2) Referir-se a
Escrevemos em relação a
…………para obter informações acerca de
…………para obter informações concernentes a
Como requerido
Gostaríamos relembrar V. Excelência de nos termencionado a sua necessidade de ... e julgamosque a solução ao seu problema seria o novo ...
Como prometido
Em referência a
Além de
Segundo as suas directivas
Como é do seu conhecimento
Tanto quanto sabemos
3) Announcing that…
We thank you for your prompt delivery of our ordernº… and are pleased to report that the goodsarrived in good condition
3) Anunciar que ...
Agradecemos a sua rápida entrega da nossaencomenda nº e temos o prazer de o informar queas mercadorias chegaram em boas condições.
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We would mention that
We are interested in
We wish to renew our stock of
In support of this view, I shall say that
We are planning to
We are pleased to inform you that
Delighted
You will receive by (post), within the next fewdays…
We are pleased to inform you of the dispatch ofyour order nº
We are sending you (herewith)
We enclose
We are sending you in separate cover
We are sending you by a later mail
…………………….… an early mail
The shipping documents – B/L, commercial invoice,insurance certificate – have been handed to (Bank),who have accepted our draft for (amount of money)
We attach for your information
We believe you will be interested in the enclosedcopy of our latest illustrated catalogue showingsome of the …
We shall be forwarding a consignment of
The goods will be packed in accordance with theusual requirements
My fundamental objection to
We confirm that
We have received your indent nº… and we arepleased to inform you that we have dispatched thefollowing goods … by …
We are prepared to
Mencionaríamos que
Estamos interessados em
Desejamos renovar o nosso stock de
Realçando este aspecto, diria ainda que…
Projectamos fazer
Temos o prazer de os informar que
Encantado
Receberá por correio, dentro dos próximos dias...
Temos o prazer de os informar do despacho davossa encomenda nº...
Junto enviamos
Incluímos
Enviamos por correio separado
Enviamos por correio ulterior
………………. primeiro correio
Os documentos de envio – B/L, factura comercial,apólice de seguro – foram entregues ao (Banco),que aceitou o nosso levantamento pela soma de ...
Incluímos para uma melhor informação
Acreditamos que estará interessado no nossoúltimo catálogo ilustrado, que junto enviamos,mostrando alguns dos ...
Faremos seguir o envio de
A mercadoria estará embalada segundo osrequerimentos habituais
A minha objecção fundamental a
Confirmamos que
Recebemos a sua encomenda nº ... e temos oprazer de informá-lo que enviaremos a seguintemercadoria ... por ...
Estamos prontos a
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We shall do our utmost to
As you see
We undertake to
We are anxious to
We are considering
We have duly noted
Our clients are increasingly looking for
We shall take the necessary steps to
We are taking ……………………….
We shall endeavour to
We hasten to
We shall advise you in due course
We suggest that
You will understand the advisability of an earlyorder as we execute all orders in strict rotation. Weshould therefore advise you to order by the end ofthe month if you wish to have these articles in stockfor
We look forward to having your reply
As soon as these requirements have beensatisfactorily settled, we shall be glad to put yourorder into execution
Please forward
We shall get into touch with
Faremos o nosso máximo para
Como vê
Comprometemos-nos / encarregamos-nos
Estamos impacientes por
Estamos a considerar
Anotamos devidamente
Os nossos clientes estão cada vez à mais àprocura de
Tomaremos as medidas necessárias a
Estamos a tomar....
Faremos o possível para
Antecipamos, apressamos
Aconselharemos Vossas Excelências na devidaaltura
Sugerimos que
Entenderão as vantagens em encomendar o maiscêdo possível, uma vez que atendemos asencomendas na mais estrita ordem de chegadaCaso pretendam obter este stock antes de ……aconselhamos que confirmem a encomenda antesdo fim do mês.
Esperamos vivamente receber a vossa resposta
Assim que estas condicões forem satisfeitas,teremos todo o prazer em executar a vossaencomenda.
Agradecia que enviásse
Entraremos em contacto com
4) Requiring
We would be grateful if you could
We would appreciate it if you could send us as soonas possible
… (without delay)
Would you be so kind enough to
4) Solicitar
Ficaríamos gratos se pudessem
Agradecíamos que nos enviassem tão depressaquanto possível
... (sem demora)
Teria a amabilidade de
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Would you be so kind as to
Kindly
Please quote us for the supply of the items listed onthe enclosed form giving your prices …
Will you please also state your earliest deliverydate, your terms of payment and discounts forregular purchases
Would you please let us have your order rapidly toensure delivery by
As soon as the goods are delivered, we wouldappreciate 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)
We are submitting you
We draw your attention to the fact that
We would point out that
May we remind you that
This order is given strictly on condition of deliveryon or before (date) and we reserve the right ofcancellation after this date
You have omitted to
(idem)
Amavelmente / gentilmente
Agradecíamos que nos informassem sobre ospreços dos artigos que figuram na lista quejuntamente enviamos
Queira ter a amabilidade também de mencionar adata de entrega mais próxima, as suas condiçõesde pagamento e eventuais descontos para comprasregulares.
Agradecíamos que nos fizesse chegar a suaencomenda rapidamente a fim de assegurar aentrega da mercadoria antes de
Assim que for efectuada a entrega, agradecíamosque nos informasse.
Aproveitamos esta oportunidade para
Tomamos a liberdade de
Requeremos
Teria a amabilidade de nos enviar os seguintesartigos por
Pedimos que seja efectuado um levantamentorelativo ao montante facturado de ... dias apósentrega através do Banco
Submetemos ao seu parecer
Chamamos a sua atenção para o facto que
Focamos que
Gostaríamos lembrar Vossa Excelência que
Esta encomenda é feita estritamente segundo acondição de a mercadoria ser entregue em ouantes de (data) e reservamos-nos o direito decancelar se esta data não for respeitada.
Omitiu
5) Enquiring
Will you please send us your prices for
We would be grateful if you could give us aquotation for
5) Informar-se sobre
Agradecíamos que nos enviasse os seus preçospara
Agradecíamos se nos pudesse enviar a cotaçãopara
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Would you mind sending us a quotation for
Please let us know your earliest delivery dates
We would appreciate if you could provide us with
We would be pleased to have
We should be obliged if you could give us someinformation about the financial standing (status) ofthe following firm and whether they are reliable andtrustworthy, as its manager has recently requireddoing business with us.
Any further information you may be able to give uswill be appreciated, and your advice will, naturally,be treated in the strictest confidence.
We would be interested in knowing if you couldgrant us a special discount for
We would like to know whether
Could you state your terms for
How much would you charge for sending us a fewsamples of
IImporta-se de nos enviar a cotação para
Agradecia que nos desse a conhecer as datas deentrega mais próximas
Agradecíamos que nos fizesse chegar
Teríamos grande prazer em ter
Ficaríamos gratos se nos pudesse informar sobrea situação financeira da seguinte empresa e se sãocredíveis e de confiança, uma vez que o seugerente mostrou interesse em negociar com anossa empresa.
Qualquer outra informação que poder noscomunicar seria muito apreciada e o seu parecerserá, naturalmente, considerado estritamenteconfidencial.
Estaríamos interessados em saber se nos poderiaconceder um desconto especial para
Gostaríamos de saber se
Poderia mencionar as suas condições de
Quanto é que cobraria por nos enviar algumasamostras de...?
6) Replying to inquiries
In reply to your inquiry of (date) , we are sendingyou
At your request, we are sending you full details of
We are sending you herewith our latest cataloguetogether with details of our terms and conditions
We are sending you a pro-forma invoice for theitems listed in your inquiry
6) Responder aos pedidos de informação
Em resposta ao seu pedido de informação recebidoem ..., junto enviamos ...
Como requereram, junto enviamos todos ospormenores de
Junto enviamos o nosso catálogo mais recenteacompanhado de todos os pormenores das nossascondições de pagamentos e outras
Enviamos uma factura pro-forma para os artigosfigurando no pedido de informação que nosenviaram.
7) Ordering
Please supply the following
Kindly forward through our agent (name) thefollowing goods
The material must be true to samples supplied
7) Encomendar
Agradecíamos que nos fornecesse o seguinte
Agradecíamos que tivesse a amabilidade de nosfazer chegar através do nosso agente (nome) asmercadorias seguintes
O material tem de ser idêntico às amostrasfornecidas
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We enclose a trial order. If the quality is up to ourexpectations, we shall send further orders in thenear future.
The overall length must not exceed …, and the totalweight must not be over …
If pattern …( or reference nº) is not available,please send pattern … or … instead
If you have a similar article but of better qualityplease supply it instead, provided the price is notmore than 10% higher.
Please note that delivery is required before (date)without fail
If sales are satisfactory, we shall make your brandone of our standard lines
Junto enviamos uma encomenda paraexperimentar. Se a qualidade corresponder ásnossas expectativas, em breve efectuaremos maisencomendas.
O comprimento total não deve exceder ... , e o pesototal não pode ser mais de
Se o padrão ...(ou referência nº) não estiverdisponível, agradecíamos que nos enviasse opadrão ... ou a referência nº ...
Se tiver um artigo similar mas de qualidadesuperior, agradecíamos que nos enviasse no lugardo outro, na condição que a diferença de preço nãoseja superior a 10%.
Gostaríamos lembrar que a entrega é requeridaantes de (data) sem falta.
Se os resultados das vendas forem satisfatórios,faremos da sua marca uma das nossas linhasprincipais..
8) Reminding
Please find enclosed a copy of your statement ofaccount, the balance of which amounting to (….) isstill overdue.
We are sorry to inform you that our AccountsDepartment has checked that the amount (…) is stilloutstanding on your account.
We presume that, owing to a series of unfortunatecircumstances, you were not able to settle the lastinstalment due on (date).
If, in the meantime, some action has been taken tosettle your debt, please ignore this reminder.
If this sum is still due at the end of the month, yourfile will be handed over to our solicitor who beobliged to start proceedings against you, which wevery much regret.
On checking our accounts, we have found thatreferring to your invoice nº of (date) the totalamount of (…) is still unsettled.
To our mutual interest, we hope this debt will besettled as soon as possible.
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 nossoDepartamento de Contabilidade verificou que ovalor de ... da sua conta ainda está em dívida
Presumimos que, devido a uma série decircunstâncias infelizes, não vos foi possívelliquidar a sua última prestação que estava apagamento em ...
Se, entretanto, já tiver liquidado a sua divida,agradecíamos que ignorasse este aviso.
Se esta soma se encontrar por liquidar no fim destemês, o seu processo será entregue ao nossosolicitador que se encontrará na obrigação deiniciar um processo contra Vossa Excelência, o quelamentamos grandemente.
Ao verificar a nossa contabilidade, descobrimosque em referência à factura nº de ... a quantia totalde ... ainda está por liquidar.
Para o nosso interesse mútuo, esperamos que estadívida possa ser liquidada assim que possível.
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9) Complaining
We are sorry to inform you, that we have receivedneither the goods nor any explanation for the delay
If our order nº… is not dealt with before the end ofthe month, we shall be compelled to cancel it.
We would like to inform you that this is the secondtime such an accident has happened and that weare very disappointed with your service.
f such an error occurs again, we shall be bound tolook for other suppliers.
We regret to inform you that, owing to faultypacking, one of our cases reached us in badcondition.
As you have not been able to meet your deliverydates, we have lost some of our most regularcustomers. We think a substantial compensationshould be paid to us for this highly inconvenientsituation.
How can a firm like yours let such mistakes occur?
9) Queixas
Lamentamos ter de informá-lo que não recebemos nemas mercadorias nem nenhuma explicação para um talatraso.
Se a nossa encomenda nº…. não for executada antes dofinal deste mês, encontrar-nos-emos na obrigação de acancelar.
Queremos informar que esta é a segunda vez que um talacidente ocorre e que estamos muito decepcionadoscom a vossa prestação de serviço.
Se um tal erro voltar a ocorrer, teremos de procuraroutros fornecedores.
Lamentamos informá-lo que devido a uma embalagemdefeituosa, um dos nossos caixotes foi entregue em máscondições.
Visto não ter podido respeitar o prazo de entrega,perdemos alguns dos nossos clientes mais regulares.Pensamos que uma indenização significativa deveria ser-nos paga a fim de compensar esta situaçãodesagradável.
Como é que uma empresa como a vossa deixa quetais erros aconteçam?
10) Apologising
We are sorry that
We very much regret that
We ( must) apologise for
We apologise for the inconvenience
Under the circumstances, we cannot be heldresponsible for any damage during transport. Allclaims have to be lodged with the shippingcompany
Owing to unforeseen circumstances we have notbeen able to honour our commitments, but we canassure you that next time we will do our best to giveyou entire satisfaction.
The insurance company will send you an adjuster toassess the amount of the damage.
We would like to apologise for thismisunderstanding and we can assure you that sucherrors will not occur again.
10) Pedindo desculpa
Lamentamos que
Lamentamos imenso que
Pedimos desculpa por
................................ pelo incómodo
Dado às circunstâncias, não nos podemosconsiderar como responsáveis por os estragosocorridos durante o transporte. Todas as queixastêm de ser dirigidas à empresa de transporte
Devido a circunstâncias imprevisíveis, não nos foipossível honrar os nossos compromissos, mascertificamos que numa próxima ocasião faremos onosso melhor a fim de vos dar inteira satisfação.
A companhia de seguros vos enviará um peritopara avaliar a importância dos estragos.
Gostaríamos pedir desculpa por este mal-entendido, e confirmamos que tais erros nãovoltarão a acontecer.
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We are unaware that
We are afraid that
We are not in a position to
We are unable to
Much to our regret
We assume that
We assure you that
Unless we hear the contrary
There is little doubt that
Needless to say that we will be delighted to replaceall the articles that do not fit your requirements.
Desconhecemos que
Receamos que
Não estamos numa situação que nos permita
Não nos é possível
Lamentamos imenso mas
Julgamos que
Certificamos que
Somente em aviso contrário
Não restam dúvidas quanto
É inútil dizer que teremos todo o prazer desubstituir todos os artigos que não correspondemaos seus requerimentos
11) Ending
We trust that your satisfaction with this initial orderwill afford us further opportunities of doing businesswith you.
We trust you will appreciate our efforts to completethese orders in due time
Thank you in advance for your future orders
Thank you in advance for your reply and yourcourtesy.
If you require further particulars / information /details
We would welcome the opportunity to
We are at your entire disposal
We are looking forward to hearing from you / toseeing you / to receiving you in our (factory / offices/ premises)
We hope to have the opportunity of winning yourcustom and look forward to the pleasure ofwelcoming you to our new showrooms
You will be most heartily welcome
11) Finalizando
Estamos confiantes de que a sua satisfação para comesta encomenda inicial nos permitirá obter outrasoportunidades de negociar com Vossas Excelências.
Estamos seguros de que apreciarão os nossos esforçospara conseguir executar estas encomendas nos prazosprevistos.
Para já agradecemos as encomendas que poderãoefectuar no futuro
De avanço agradecemos a sua resposta e delicadezapara com a nossa empresa.
Se desejar obter mais pormenores /informação
Ficaríamos gratos por
Ficaremos à sua inteira disposição para
Esperamos ter a ocasião de o ouvir / ver / receber nanossa fábrica / nos nossos escritórios / nas nossasinstalações
Esperamos ter a oportunidade de ganhar a sua confiançae estamos desejosos de ter o prazer de o receber nonosso mostruário.
Será muito bem-vindo
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12) Closing salutations
Please give my best regards to
Best regards / Respectfully / Yours sincerely / Withbest wishes / Yours faithfully
12) Fechos de correspondência
Agradeço que transmita os meus melhorescumprimentos a
Com os meus melhores cumprimentos / atentamente
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30. 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 variousneeds and demands. Nevertheless, the business letter, fax or email are the most often used all overthe 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 wehave 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, astime 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, itsaddress, telephone number, fax, email, internet site
References
You must mention your reference and that of the person you are answering to if previouslymentioned.
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 themonth
• 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” . Thesesalutations are recommended whenever you wish to be formal or if you have not exchangedany 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 afriend 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 conciselyexposed.
Separate aspects of the same subject should be dealt with in separate paragraphs, and entirelydifferent 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 /
Mrs Turner / Miss Turner
Yours sincerely / Best regards
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 hersignature.
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 areenclosed: “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 inavoiding 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 untilrecently.
3. A comma ( , )
It marks a breathing point, a short pause in a sentence. It is advisable to use a comma: - toseparate words in a description, list, etc…
• 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 shewas guilty.
• To avoid confusion
4. A semi colon ( ; )
It brings a longer pause to the reading than the comma does.
• It is used to point out a contrast in a description of facts (EX: Mary played tennisbeautifully; Ann could not stand it.)
• It separates elements of a description or a list, stressing their order of use or importance.
5. A colon ( : )
It introduces a description or list, adds an example to what had been stated previously. Itintroduces direct speech or announces a quotation.
6. Parenthesis or round brackets ( )
They convey additional meaning to the sentence or the exposed idea; sometimes a commamay replace them.
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7. 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 isuseless 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 mustinclude:
• the reference of how you have been informed of the name, address and products sold byyour correspondent.
• You may enquire about price quotations, delivery dates, terms of payment, discounts, creditfacilities, 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 showedme some of your products.
We have several fashion stores spread out in the United Kingdom and the Republic of Ireland and wish towiden 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 theprice lists?
We would be grateful if you could also state your terms of payment, earliest delivery dates and discountsfor 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 shouldavoid 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 theSummer 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 earlyorder, 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 monthif 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 isexecuted. They have quoted me a reduced rate for a return load from Spain in the first week of March andI would like to take advantage of it in case the goods are ready by then. Please inform me as thatpossibility.
As soon as I receive your invoice, I shall ask you to draw on us for the total amount 30 days after sightthrough 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 beattended to and that the delivery will be as prompt as possible or in accordance to the requirementsexpressed 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 yourequire. Therefore you can inform your transport service that you may take advantage of their reductionrate.
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 policytaken 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 Billof 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 withyour stores.
Best regards
Chevignon
Sylvie Guerard
Sales Manager
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10. Follow-up Letters
They are necessary whenever there is no reply after an enquiry. They should not show surprise orregret at not having received an order and should avoid any aggressive tone. They must be politeand 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 guaranteedelivery 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, andare 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 latestones.
A first limited order can be delivered within a fortnight, so that you can display models in your stores, andyou can check how successful our models are.
Yours faithfully,
Harmer Ltd
James Jens
Head of the Sales Department
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11. Invoicing and Payment
Most business transactions are conducted on credit terms by which the customer is allowed acertain 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 supplierusually 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 wouldbe willing to act as a referee for you?
As soon as these requirements have been satisfactorily settled, we shall be glad to put your orderinto execution.
We hope that this order will be first of many and will establish a long and agreeable businessassociation.
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 referenceand we should be obliged if you could give us some information about their financial status andwhether 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 findthe 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 ofthis 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 inaccordance to the agreed terms.
Most of the times in business transactions payment is made by a cheque, a Bill of Exchange, or apromissory note. Any of these documents may serve as proof.
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12. Reminders / Claims / Complaints
In spite of all the care usually given to the handling of an order, errors do occur and give rise tocomplaints.
The letter of complaint should be reasonable and understanding. It must state clearly what is wrongand pointing out the inconvenience caused, supported by facts in order to prove that the complaint isduly 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 orderto 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 anyexplanation for such a delay.
As long-time customers of your firm, we feel entitled to better service than this. Please advise us byreturn of post when we may expect delivery of this order. If we cannot receive the goods that weordered by the end of the month, we must ask you to cancel the whole order, and we shall look forother suppliers.
Best regards,
…
ACCOUNTINGENGLISH I
FICHAS DE AVALIAÇÃO GLOBAL
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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. It’s getting colder and colder. I think winter has set …
a) In
b) Up
c) Out
d) off
2. The whole dramatic issue was brought … by a minor statement.
a) Up
b) About
c) Off
d) in
3. Nobody expected him to carry … his mission so beautifully.
a) Up
b) Off
c) Out
d) over
4. A good scientist does not take anything … granted.
a) On
b) Off
c) For
d) In
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5. The chairman waited for the agitation to die …
a) Over
b) Off
c) In
d) down
6. She was … a very successful manager.
a) told to be
b) talked of being
c) spoken to be
d) said to be
7. I’m at a loss what … to convince accept signing this contract.
a) Do
b) to be done
c) doing
d) to do
8. Is there anything I can do to stop … such risks?
a) that they take
b) them take
c) them to take
d) them taking
9. 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. 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
11. Prices are likely … again.
a) to go up
b) to going up
c) going up
d) gone up
12. He promised … his best.
a) Doing
b) to do
c) to doing
d) any answer
13. I didn’t mean … rude.
a) Being
b) and be
c) to being
d) to be
14. 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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15. I think we … tell her the truth immediately.
a) had to
b) needed
c) must
d) any answer
16. How such a marketing strategy … our company is not obvious.
a) has to help
b) is to help
c) must help
d) any answer
17. I’d like this parcel … sent at once.
a) to be
a) was
b) were
c) should be
18. That he … chairman is out of the question.
a) Becomes
b) Became
c) will become
d) should become
19. Take … measures you think most appropriate
a) Whatever
b) However
c) as though
d) none
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20. 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 thosecircumstances 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 thatmeeting.
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 muchmore than (0) radio.
9. Jimmy likes the music of the eighteenth century.
10. (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 followinglist: -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 addressingthem.
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 tofly 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)
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 wasdismissed.
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 auditorsarrived 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 theaccountant’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. Showthe positive and negative aspects of his/her job. Mention some of his/her responsibilities anddaily tasks. (5 Marks)
2. Write a conversation that a accountant and a managing director are having on the closing ofthe accounts for the year. Don’t forget to mention the possibility for calling the GeneralBoard 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 knownAmerican 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 ofwomen (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. Placethe order for January 1st.. Ask for colors, sizes and quantities, as well as a previously sentsample of your own choice. (5 Marks)
5. Reply to your own letter in the name of your supplier referring technical difficulties in fulfillingyour 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 FinancialAccountig 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 abalance 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−formainvoice for the ordered products and refer to the new catalogue with the new line of productsyou are sending now by separate mail. (5 Marks)
13. Your client received your catalogue and sent some inquires on the new products. Confirmthat the products will be ready for the next season and early orders will be settled accordingto a first in first out priority system. (5 Marks)
14. You received a letter of complaint from your client, stressing his/her disappointmentregarding the handling of the order as the products of the new collection recently receivedhad defects on a 2% basis. Write a letter of explanation to your client mentionning whathappened 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 thebuyer and sent back to the seller. In the Indirect deliver, the seller sends the buyer a documentcalled a consignment note which lets the buyer know the date the goods were shipped and themeans of transport used. Before taking delivery of the goods and signing the delivery note, theconsignee 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 auditorscheck out these books periodically, overall before the annual shareholders’ meeting. Theauditors are chartered accountants whose job is to make sure that all transactions have beencorrectly recorded in order to prevent any fraudulent action or embezzlement.
The Accounts Department is also responsible for seeing that the budget is respected bykeeping an eye on production costs, making inventory and by drawing up the balance sheetwhich is used to calculate profits, losses, taxes.
Certain books are compulsory, like the cashbook, the journal, the ledger, but also theAccounts Payable book (bills, invoices to be paid to the suppliers), the Accounts Receivablebook (sums to be paid by the debtors), and the Customers’ Accounts book which indicatesthe 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 theraw materials and energy used, all labour costs, production losses and other relevantinformation. By adding sundry expenses for things such as packing or painting, andoverheads, 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 anybusiness transaction takes place. The accountants record a revenue as the amount of atransaction that will be received when the transaction is complete. Accountants, then, add thesales figures to the income ledger. The sales may occur a few months before the payment isreceived, but they must be recorded in the year they have been done, independently of the dateof payment. This system is a measure to control performance mainly used by corporations intheir financial reports. Cash accounting is the record of revenues at the time when payment isreceived.
9. The primary users of a Management Accounting are the Organisation managers, the ChiefExecutive Officers and the Chief Operating Officers. The primary users of a Financial Accountigsystem 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 financialsituation and position at a precise moment in time. It shows the company's assets − currentassets, fixed assets, intangible assets − current and long-term liabilities and the shareholdersequity. 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 ayear. 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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from the comparison between the income statements of several years) and the document on thechanges 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 accountingperiod. It forms an endless cycle starting in the purchase of materials, the payment of theemployees' salaries. These investments lead to production, which leads to sales and cash. Thisstatement helps to know where a company can find its financial sources, where is its capitalinvested 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
Share Capital 250.000
Retained Earnings 293.768
Total Equity 543.768
LIABILITIES + EQUITY 922.112
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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