ingles comercial basico formador

IEFP - ISG

Inglês Comercial Básico Guia do Formador

Ficha Técnica

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


V. THE ACCOUNTS DEPARTMENT ......................................................................... 227

1. Resumo......................................................................................................................229



4. Transparências...........................................................................................................242


VI. BUSINESS CORRESPONDENCE......................................................................... 263

1. Resumo......................................................................................................................265



4. Transparências...........................................................................................................277


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


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


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


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


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.


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.


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

I. THE NUMBERS COUNT IEFP

Accounting English I Guia do FormadorI

13

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.

IEFP I. THE NUMBERS COUNT

Guia do Formador Accounting English II

14

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.


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.


Acetatos 00:50



15

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



16

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



17

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



18

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



19

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



20

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



21

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.



22


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!”.



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



24


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.?)



25

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.)



26


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.



27


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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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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(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:



30


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.



31


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:


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:


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:


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

II. ACCOUNTING SYSTEMS

II. ACCOUNTING SYSTEMS IEFP

Accounting English I Guia do FormadorII

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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.

IEFP II. ACCOUNTING SYSTEMS

Guia do Formador Accounting English III

82



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



83

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.


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



84

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



85



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



86

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



87

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



88

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



89

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



90


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



91

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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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



93

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



94

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



95

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



96

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



97


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.



98


(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…



99


(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.



100


(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.



101


(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.



102


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?



103


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: _______________________________________



104

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.



105

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.



106

3. The Future


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…)



107

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?



108

• 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.



109

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.



110

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



111

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



112

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



113

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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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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• 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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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



143

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: _______________________________________

ACCOUNTINGENGLISH I

III. THE MANAGEMENT PROCESS AND ACCOUNTING

III. THE MANAGEMENT PROCESS AND ACCOUNTING IEFP

Accounting English I Guia do FormadorIII

147

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.

IEFP III. THE MANAGEMENT PROCESS AND ACCOUNTING

Guia do Formador Accounting English IIII

148



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



149

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



150



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).



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.



152


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.



153


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.



154

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



155


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.



156


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.



157


(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.



158


(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.



159

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.



160

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



161

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



162

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



163

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



164

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



165

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



166

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



167

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



168

2. The Present Perfect


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.



169

3. The Past Perfect


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.



170

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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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.



185

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:



190

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

IV. THE ACCOUNTANT’S ROLE IN A BUSINESS ORGANISATION

IV. THE ACCOUNTANTS ROLE IN A BUSINESS ORGANISATION IEFP

Accounting English I Guia do FormadorIV

195

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.

IEFP IV. THE ACCOUNTANTS ROLE IN A BUSINESS ORGANISATION

Guia do Formador Accounting English IIV

196



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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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.



199

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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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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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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(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


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


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



218

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.



219

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.



221

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.



222

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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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.

ACCOUNTINGENGLISH I

V. THE ACCOUNTS DEPARTMENT

V. THE ACCOUNTS DEPARTMENT IEFP

Accounting English I Guia do FormadorV

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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.

IEFP V. THE ACCOUNTS DEPARTMENT

Guia do Formador Accounting English IV

230



Duração(horas)

I. Grammar

1. TheComparativesand Superlatives

Os graus dos adjectivos servem para descrevercomparando os elementos de comparação entre eles.Exemplificar.


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.


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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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



233

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



234

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



235

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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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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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.



239


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



240

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).



241

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



242

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.



243

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.



244

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



245

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.



246

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.



247

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



248

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”.



249

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



250

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



251

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



252

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



253

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



254

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



255

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



256

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



257


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.



258

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.



259

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.



260

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



261

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

ACCOUNTINGENGLISH I

VI. BUSINESS CORRESPONDENCE

VI. BUSINESS CORESPONDENCE IEFP

Accounting English I Guia do Formador 265

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.

IEFP VI. BUSINESS CORESPONDENCE

Guia do Formador Accounting English I266



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



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





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.…………………………………………………………………….



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?……………………………………………………………………………




(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.




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.……………………………………………………



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.………………………………………




(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.




(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.




(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.




(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.



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).



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.



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.



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.



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.



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



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



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



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



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.



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



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



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



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



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.



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.



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



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




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



• 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.



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”



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.



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.



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.



•

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



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



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



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.



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



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



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,



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.



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

IEFP FICHAS DE AVALIAÇÃO GLOBAL


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

FICHAS DE AVALIAÇÃO GLOBAL IEFP


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



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



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



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.



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.



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.



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?



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.



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)



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)



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



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



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