Professional Documents
Culture Documents
Ficha Técnica
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
3. Perfil Do Formador.................................................................................................................. 4
1. Resumo........................................................................................................................ 13
2. Plano das Sessões....................................................................................................... 14
3. Actividades / Avaliação................................................................................................. 17
4. Transparências............................................................................................................. 32
5. Textos Complementares para o Formador ................................................................... 69
1. Resumo........................................................................................................................ 81
2. Plano das Sessões....................................................................................................... 82
3. Actividades / Avaliação................................................................................................. 85
4. Transparências........................................................................................................... 104
5. Textos Complementares para o Formador ................................................................. 134
1. Resumo...................................................................................................................... 147
2. Plano das Sessões..................................................................................................... 148
3. Actividades / Avaliação............................................................................................... 150
4. Transparências........................................................................................................... 159
5. Textos Complementares para o Formador.................................................................. 182
O Guia do Formador de Inglês Comercial I foi desenvolvido a partir do guia de formando e tem
como principais objectivos:
• Preparar previamente os formadores para o perfil tipo de formandos que irão encontrar em sala,
de forma a adequarem as matérias leccionadas às expectativas e grau de conhecimento detido
pelos formandos;
• Especificar conhecimentos e capacidades que devem ser detidas pelo formador, de forma atingir
os objectivos das unidades temáticas que compõem o módulo de Inglês I;
Este manual será utilizado maioritariamente nas seguintes saídas profissionais: Técnico
administrativo, Comercial ou assistente do departamento comercial; para estas características de
formandos, os requisitos necessários são:
3. PERFIL DO FORMADOR
Este guia destina-se a orientar a formação profissional específica na área do Inglês Comercial I.
TOTAL:
90 HORAS
IEFP APRESENTACAO GLOBAL DO MÓDULO
Iniciar sempre uma unidade temática com sessões de gramática acompanhadas da resolução de
exercícios de aplicação das estruturas sintácticas aprendidas. Estas serão seguidas de sessões
centradas sobre a aprendizagem de termos de vocabulário elementar e técnico.
Os textos destacam alguns dos aspectos principais da temática abordada na unidade e são
acompanhados da resolução de exercícios práticos exemplificativos.
7. RECURSOS DIDÁCTICOS
• Revistas: Time ou Newsweek; Business Week; Fortune; Harvard Business Review, The
Economist.
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
ACCOUNTING
ENGLISH I
I. THE NUMBERS COUNT IEFP
1. RESUMO
1. O conhecimento das regras de aplicação dos artigos definido e indefinido, dos pronomes
pessoais sujeito e objecto, dos adjectivos possessivos, da posição dos adjectivos, dos
demonstrativos e a introdução à utilização dos auxiliares “to Be” e “to Have” constituem a
primeira parte deste capítulo. São as bases gramaticais indispensáveis a uma aprendizagem
sólida da língua Inglesa.
2. Conhecer o alfabeto em Inglês evita muitos erros de leitura e pronunciação; é então a partir do
seu estudo que se inicia esta segunda parte do Primeiro capítulo dedicada ao vocabulário
elementar. Seguem-se os números cardinais e ordinais, as profissões com definições em
Inglês, e os objectos e tarefas familiares do dia-a-dia de uma secretária. Contudo, os
escritórios não são apenas locais de trabalho, mas sim também evidências de uma evolução
económica, cultural e social, como o texto “Old and New Offices” o demonstra.
3. A contabilidade envolve várias componentes e tarefas. Esta terceira parte do Primeiro capítulo é
dedicada à sua introdução, e à sua evolução histórica.
4. Os dados que a contabilidade pode fornecer são infinitos e por conseqüência complexos. Daí a
necessidade de seleccionar a informação que é fornecida pelos serviços de contabilidade
segundo os diferentes utilizadores desses dados.
6. Esta parte termina com a identificação de algumas das tarefas mais comuns e mais importantes
do dia-a-dia de uma secretária ou recepcionista.
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I- Grammar
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II- Vocabulary
9. The Jobs Ler as definições propostas pelo Dicionário Collins Acetatos 00:30
Concise English.
Efectuar a expressão escrita proposta. Acetatos 01:00
10. Office Corrigir e explicar os erros cometidos no quadro.
Furniture and Identificar os objectos e mobiliário mais comuns que
Stationery se encontram num escritório.
11. Old and New Ler o texto e sublinhar as suas ideias principais. Acetatos 00:40
Offices
Efectuar a expressão escrita proposta.
Corrigir e explicar os erros cometidos no quadro.
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III-Texts
Total:
15 horas
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3. ACTIVIDADES / AVALIAÇÃO
−pág. 10)
Exercises (Manual do Formando−
1. Write the right indefinite article of the following nouns in the corresponding column: (20 Marks)
A AN
(2) a (1)an
(3) a (4) an
(11) a (5) an
(12) a (6) an
(13) a (7) an
(14) a (8) an
(15) a (9) an
(16) a (10) an
(18) a (17) an
(19) a (20) an
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4) ……. next few days will be decisive for the future of …….Government.
a) 0 … 0
b) 0 … the
c) the … the
d) the … 0
5) By ……. next winter, the building will be opened as ……. symbol of peaceful cooperation.
a) 0 … a
b) the … the
c) the … a
d) 0 … 0
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6) ……. Queen Victoria was called to ……. throne when she was eighteen years old.
a) 0 … 0
b) 0 … the
c) the … the
d) the … 0
7.
7) She doesn’t like ……. alcoholic drinks, except for ……. French Champagne.
a) 0 … 0
b) 0 … the
c) the … the
d) the … 0
9) The heads of Department are discussing ……. advantages and ……. disadvantages of the
measure.
a) the … the
b) 0…0
c) 0 … the
d) the … 0
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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
16) The children were watching ……. television while their mother was …….. phone.
a) the … on
b) 0 … on
c) the … on the
d) 0 … on the
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3. Fill in the blanks of the following sentences with the correct article but if you consider that no
article is needed then write: ( 0 ). (10 Marks)
1). (0) Chinese cooking and (0) French cooking are said to be (the) best in (the) world.
6). (0) television and (0) radio are essential sources of information.
8).(0) global warming is increasing the level of (the) oceans and destroying most of (the)
earth’s natural beauties.
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−pág. 19)
Exercises (Manual do Formando−
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.
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.
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−pág. 23)
Exercises (Manual do Formando−
1. Complete the following sentences with the right possessive adjective or personal pronoun:
(10 Marks)
Tim woke up and rubbed (1) his eyes softly. He could see the whole city and (2) its
cathedral from (3) his bedroom. Tim invited Miss Moore as he wanted to show (4) her how
beautiful the city of Canterbury can be, at dawn.
They were going to have breakfast in (5) their favourite little pub. It was in that place that
they had met for the first time. Any one who saw (6) them that morning understood they
were deeply in love with each other. Miss Moore works for Tim, occasionally. She is (7) his
lawyer and he is very proud of (8) her skills in defending all (9) his cases. She would say
that she is just doing (10) her job.
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−pág. 32)
Exercises (Manual do Formando−
(10 Marks)
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(10 Marks)
(I am afraid of spiders.)
6) Tens fome?
(You had better run if you want to catch the 8 o’clock train.)
10) Vou dar uma grande festa em honra de meus pais Sábado que vem.
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−pág. 36)
Exercises (Manual do Formando−
(10 Marks)
3) Listen! The weather forecast is announcing that there will be plenty of snow on the
mountains tomorrow.
5) There have been many artistic trends since 1850 until nowadays.
6) There are not many pandas left in the wild mountains of China.
8) The doctor said that there is nothing wrong with the children.
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−pág. 40)
Exercises (Manual do Formando−
Fill in the blanks with the Demonstratives: This, That, These, Those:
(10 Marks)
6) Hello! These are Janice and Jonathan. They are very good friends of mine.
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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−pág. 43)
Exercises (Manual do Formando−
Write the following numbers in full. Each correct answer: 0.5 // (Total mark: 20)
1st … … First … … … … … … … …… … … …
2nd … … Second … … … … … … … …… … … …
3rd… … Third … … … … … … …… … … …
5th … … Fifth … … … … … … … …… … … …
6th … … Fifth … … … … … … … …… … … …
8th … … Eigth … … … … … … … …… … … …
11th … …Eleventh … … … … … … …… … … …
12th … …Twelveth … … … … … … … …… … … …
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−pág. 50)
Exercises (Manual do Formando−
(20 Marks)
1. Mention your current profession and describe what are your main professional tasks.
2. Is it what you always wanted to do? If it isn’t, tell the group what you would like to be and what
do you think are that job’s main particularities.
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−pág. 54)
Exercises (Manual do Formando−
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?
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−pág. 72)
Exercises (Manual do Formando−
1. Write an essay on the part played by a secretary in a business organisation. Show the positive
and negative aspects of her job. Do not forget to mention some of her responsibilities and daily
tasks.
2. Write a conversation that a secretary and a client are having on the telephone. Imagine that
they already know each other well and she has to put him through to her boss, or try to
schedule a meeting for him.
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4. TRANSPARÊNCIAS
I. GRAMMAR
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4. Countable
words at the
Singular and
uncountable
words may be
determined by:
d) It is used after
“such” and “what”
to express an
emotion or an
opinion.
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7. Precise literary Ex: the sonnet, the novel, When the literary genre is
genres the essay vague, it is considered as a
generality and is not preceded
by the definite article.
Ex: prose and verse, poetry…
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9. Names EXCEPTIONS:
a) Before a title followed by a
a) “Emperor” is always
name:
preceded by the
definite article. Ex: Queen Elizabeth,
Ex:The Emperor President Kennedy
Alexander b) Familiar adjective + name.
b) The + adjective + The article may be omitted or
name used to describe the behaviour
of the average country man.
Ex: The eccentric Dali
Ex: Americans are constantly
c) The name of a people
changing jobs.
Ex: The English (=English
c) Geographic names;
people)
countries, continents,
d) Nationalities provinces at the Singular
The + plural : to are never preceded by the
mention the whole article.
nation or its Ex: France, Italy,
representatives Japan,Portugal.
Ex: The Italians are a EXCEPTIONS :
very welcoming people. The Congo, the Crimea, the
e) Countries which are Lebanon, the Netherlands, the
a union of states or Sahara, the Sudan, the
islands are Transvaal, the Tyrol, the
considered plural Ukraine. The Ruhr, the Saar.
names, and d) Mountain tops:
are preceded by the Ex: Mount Everest,
definite article. Kilimandjaro
Ex: The United Kingdom,
EXCEPTION:
The United States of
The Matterhorn (o Monte
America, the Azores
Cervin)
f) The names of rivers.
The names of lakes, bays,
Ex: The Thames (o capes, islands are not
Tamisa) preceded by the definite
article.
Ex: Cape Cod, Lake Leman.
g) Mountains
EXCEPTION :
Ex: The Himalayas, the
When they include “of”.
Alps.
The Lake of Geneva, The Isle
of Wight, The Cape of Good
Hope.
h) The seas and e) Street names and
oceans: monuments.
Ex: The Mediterranean Ex: Oxford Street,
Sea, The Atlantic Ocean, Westminster Abbaye.
the Channel
EXCEPTIONS:
The Champs Elysées, the
Eiffel Tower.
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11. Idiomatic To be in the right / wrong To have a headache To walk hand in hand
expressions To have a sense of From top to bottom
humour.
To make a noise/a
fuss
To be in a hurry
To be at a loss
To set an example
To do two things at a
time
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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
b) “An” is used before a phonetic vowel, a mute “h” and a word starting with “h” stressed on the
second syllable:
Ex: an X-ray, an hour, an historic celebration, an heroic deed.
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2. Personal Pronouns
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Notes
a) The 2nd Personal Pronoun Subject at the Singular was THOU. It is now considered as
an archaic form and only used in biblical or literary quotations . In modern speech, it has
been replaced by the 2nd Personal Pronoun of the Plural: YOU.
In the same way its Personal Pronoun Object form was THEE and has been replaced by YOU.
d) For each conjugated verb there is a Personal Pronoun Subject clearly expressed. We
may omit it in a familiar context only:
• Ex: “Wish you were here…” / “Enjoying yourselves?”
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Form
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” at
the plural.
• CAREFUL: “other” can be used as a pronoun.
• Ex: The others are nicer.
c) Hundred, Thousand, million, used with other numbers are considered as adjectives,
so they do not take an “s” at the Plural.
• Ex: Portugal has almost 11 million inhabitants.
Place
Every adjective, and adverb form of the adjectives, always comes BEFORE THE NOUN.
• Ex: You have a beautiful house. It has a fully automatic gate.
a) With a verb expressing a state, like: to be, to seem, to appear, to consider, to call, the
adjective immediately follows the verb.
• Ex: My computer is rapid and efficient.
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Singular Plural
a) In English, the owner is more important than the thing which is possessed. So we have
to pay attention to the gender of the owner in order to choose the right possessive
adjective.
• Ex: He gave his students his telephone number. (the owner is Masculine)
They are visiting their friends. (at the Plural there is no gender)
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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:
2nd You are You are not (You aren’t) Are you? / Are you not? (Aren’t you?)
Singular 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?)
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?)
Plural
3rd They are They are not (They Are they? Are they not? / (Aren’t they?)
aren’t)
Examples:
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Use
It is used to mention:
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• To Have
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?)
Singular 3rd F. She HAD HAD NOT (hadn’t) Had she? / Had she not? (Hadn’t she?)
M He HAD HAD NOT (hadn’t) Had he? / Had he not? (Hadn’t he?)
N It HAD HAD NOT (hadn’t) Had it? / Had it not? (Hadn’t it?)
1st We HAD HAD NOT (hadn’t) Had we? / Had we not? (Hadn’t we?)
Plural 2nd You HAD HAD NOT (hadn’t) Had you? / Had you not? (Hadn’t you?)
3rd They HAD HAD NOT (hadn’t) Had they? / Had they not? (Hadn’t they?)
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5. There + To Be
Generalities
The expression “there + to be + ...” is used to describe or enumerate something. It is the equivalent
of the Portuguese expression: “ haver + …”
Use
a) Followed by a Singular: There is a book on the table.
(Há um livro em cima da mesa.)
There was an accident on the road.
Houve um acidente na estrada.
There has been a lot of fog this year.
Tem havido muito nevoeiro este ano.
“Let there be light!” And there was light.
“Que haja luz!” E houve luz.
The pianist had not expected there to be such a large audience.
O pianista não tinha esperado que houvesse tanto público.
There being no else in the house, the least noise frightened her.
Não havendo mais ninguém em casa, o menor barulho assustava-a.
b) Followed by a Plural: There are only six houses in our street.
Só há seis casas na nossa rua.
There were many people on the beach yesterday.
Havia muitas pessoas na praia ontem.
There will always be art lovers.
Haverá sempre apreciadores de arte.
There won’t be any tickets left if you don’t hurry!
Não haverá mais bilhetes se não se despacharem.
c) Special use:
There is / was + amount of money at the plural
• Ex: There is still $3 to be paid.
Ainda há $3 para pagar.
There is / was + notion of time at the plural
• Ex: There was ten minutes to wait.
Houve uma espera de dez minutos.
There + defective verb / modal verb + to be +...
• Ex: There ought to be more understanding between the members of that team.
(Deveria haver mais compreensão entre os membros daquela equipa).
• Ex: There must have been an accident. (Deve ter havido um acidente.)
Other verbs than “To Be” may be used with “THERE” : to exist , to take place, to arise, to remain,
to seem, …
• Ex: There have never existed such creatures. (Nunca tais criaturas existiram).
• Ex: There seems (to be) a mistake. (Parece haver um engano.)
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6. The Demonstratives
Forms
a) The Demonstrative adjectives are the only adjectives that have a plural. Its form is different
from the singular.
b) THIS expresses that something is near the speaker, in space and time.
c) THAT expresses that something is relatively far away from the speaker, in space and time.
THE DEMONSTRATIVES
THIS THAT
(isto, este, esta) (aquilo, aquele, aquela, isso, esse, essa)
SINGULAR
Ex: This table is near me. Ex: That table is far from me.
THESE THOSE
(estes, estas) (aqueles, aquelas,
PLURAL
esses, essas)
Ex: These books are heavy. Ex: Those books are too high.
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Use:
If the demonstrative is followed by “of” or another relative preposition we use “that / those” but
never “this / these”.
A little note
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Other demonstratives
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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
NOTE
• From 13 to 19, the numbers end in teen. This ending is used to mention that someone is
a teenager: aged from 13 to19.
• From 20 to 90, the numbers end in ty.
• An ordinal is numbered with its two last letters: Ex: 1st = first
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9. The Jobs
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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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Labour settings are the reflection of the economic and cultural evolution of an era. As society
evolves so does the architecture of manufactures and offices. Indeed, for more than a century many
architects, designers, artists and even writers have been inspired by the aesthetic perception of the
functionality of the working place.
At the end of the 19th century and beginning of the 20th century, the founders of the Bauhaus, in
Germany, focused on creative and functional designs for mass-produced items but also on the
aesthetics of the factories and offices that supported their production. From dark little rooms filled up
with dusty reams of papers and string-tied books, offices have become part of the image of any
business organisation. The increasing economical power of factories has afforded visionary
architects and engineers to plan a new world where technology and manpower could co-habit and
co-operate harmoniously.
In 1913, the first skyscraper was built with 60 floors. It was the Woolworth Building, considered as
“the cathedral to commerce”. Other business buildings were to follow like The Chrysler Building, the
Pan Am Building, The Rockefeller Center, The World Trade Center in New York, that has collapsed
in September 11th, 2001 and The Sears Tower in Chicago, which are the highest towers in the USA,
now.
Among those projects, we can mention Fritz Lang’s vision in 1926, of a city in the year 2000, in his
silent movie Metropolis. Indeed, in it he created two parallel worlds: the working class, which was
locked in an underground manufacturing environment, and the managers’ class who enjoyed life in
pleasant open air surroundings. H. G. Wells, in 1936, imagined a fast moving wired society in his
movie Things to Come. Frank Lloyd Wright, in 1956, designed a Mile-High skyscraper that was
never built.
In their conception they adopted the vertical corporate hierarchy of the industrial period. The top
managers’ offices and lounges had the top floors, then the lower floors of the building were
conceived as to receive a multitude of clerks, secretaries, assistants, and at the ground floors could
be found the receptionists, the security wards, the low-skilled workers.
At the beginning of the 21st century, ideas are considered more important than technology. We are in
an information era. Consequently, machinery, mass production and corporate structures have lost
their preponderance. Little by little, everything that was vertical tends to be horizontal. The
organisation needs to adapt to a more human dimension. The office’s internal architecture and
decoration becomes mutable in order to allow a greater interaction between the individuals, and a
more efficient flow of ideas within the team. The cubicles will not be fixed walls but mutable
adaptable partition walls that may be adapted to temporary needs.
Thus, we can expect our urban environment to adapt to this change as well. We may then have
cities with people who live, work and interact there, instead of having big cities where crowds of
people work, but where just a few chose to live in.
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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
Appropriate Adequado
Approval Aprovação
Assembly line Linha de montagem
To assess Analisar / ponderar / emitir uma opinião
To authorise Autorizar
Available Disponível
To award Dar / premiar
To be aware Estar ciente de
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B
Balance Equilíbrio
Basis / bases Base / bases
(on) behalf Da parte de / en nome de
Benefits Benefícios
Bill of lading Guia de transporte marítimo de mercadorias
Blank space Espaço vazio
To book Reservar
To brief Relatar / fazer o relatório de
Briefcase Pasta / porta documentos
Buying in bulk Comprar em grandes quantidades
C
To call Telefonar
To call on someone Visitar alguém
To cancel Anular
Canteen Refeitório
Career Carreira profissional
Cash Dinheiro
To cater Ocupar-se de
Catering company Empresa fornecedora de comida e bebidas
Chairman of the Board Presidente do Conselho de Administração
To check in Recepção de um quarto de hotel; apresentação
do bilhete de avião e envio de bagagens
Claim Reclamação
Client Cliente (de serviços)
Customer Cliente (de produtos)
To comment Comentar
To compile Juntar
To comply with Obedecer
Concern Empresa
To conclude Concluir
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Conference Conferência
To be confident Estar confiante em
Confidential information Informação confidencial
To consent Concordar / consentir
To consult Consultar
Contract Contrato
Convenient Fácil / prático
To convey Enviar
Counter-signature Contra-assinatura
Crisis / crises Crise(s)
To criticise Criticar
Critique Critica
Critic Crítico
Currency Moeda
Current Actual
Cut down Reduzir
D
To deduct Deduzir
To delay Adiar
To delegate Delegar
To demonstrate Manifestar
To deny Negar
To get depressed Ficar deprimida(o)
To despatch Enviar
To dial Marcar um número de telefone
Discrepancies Diferenças
To draft Esboçar / fazer um rascunho
To draw money Retirar dinheiro
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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 Realizar
G
Guarantee Garantia
Goal Objectivo
H
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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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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What is accounting?
It is the accurate recording, classifying, summarising and interpreting of any financial data of a
business transaction:
• sales
• purchases
• credit
• debentures
• loans
• wage payments
Accountancy, or bookkeeping, concerns the practice of accounting, which main specialities include:
An accountant, or bookkeeper, performs any task dealing with the practice of accounting.
It is done in books of account, which are also referred to as financial records, or ledgers.
Every firm, every person doing business needs to enter the amount of every transaction in the books
of account or ledgers. This financial information shows the exact amount of profit (or assets) as
compared to expenses (or liabilities). Consequently, accounting reflects the company’s or the
businessman’s financial situation and its or his performance, with great precision.
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• accrual accounting
• cash accounting.
Accrual accounting: It is the record of revenues and expenses in the tax period in which any
business transaction takes place. The accountants record a revenue as the amount of a transaction
that will be received when the transaction is complete. Accountants, then, add the sales figures to
the income ledger. The sales may occur a few months before the payment is received, but they must
be recorded in the year they have been done, independently of the date of payment. This system is
a measure to control performance mainly used by corporations in their financial reports.
Cash accounting: It is the record of revenues at the time when payment is received.
Which financial documents are usually required by any company’s record-keeping system?
• an income statement (USA) or profit and loss account (UK): It gives information on the
company's financial history and financial operations throughout a year. It subtracts all expenses
from all revenues in order to show the company's net income (profit and loss) at the end of the
period. The analysis of the performance of a company results from the comparison between the
income statements of several years.
• changes in financial position (USA) or cash-flow statement (UK): It shows the movement of cash,
or working capital, along with its sources and uses, within an organisation during an accounting
period. It forms an endless cycle starting in the purchase of materials, the payment of the
employees' salaries. These investments lead to production, which leads to sales and cash. This
statement helps to know where a company can find its financial sources, where is its capital
invested and what future plans it can really afford.
• Along with these three documents other basic financial statements may be required:
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The Romans kept their accounts according to an elaborate double entry system, which was close to
our current system. Indeed, accountants were the only ones who were held responsible for
recording any business transaction.
In the 16th century, a Franciscan monk, Luca Pacioli, created a classification system known as “the
chart of accounts”. This system helps any business organisation classifying and summarising the
financial measurements of its assets, liabilities and equities.
During the American industrial expansion, English and Scottish capitalists sent their own
accountants to report the results of any investment performed overseas. They were to report facts
as they occurred and to detect any kind of error.
From the end of the 19th century to our current days, accountancy has created a more complex
process of recording information. It is called the Accounting Information System (AIS). Its main
objective is to collect and record data about any business process that can be useful at the decision-
making level. Thus, it provides relevant information to design plans, to execute them and to
accurately analyse any activity within an organisation.
However, today accounting faces important challenges imposed by the constant changes occurring
in the business world.
In 1993, the American Institute of Certified Public Accountants (AICPA) reported that:
The globalisation of the economy, the explosion of technology, the complexity of business
transactions, and other forces have thrust the financial system into a new age. As the pace of
economic change accelerates, so does the need for reliable and relevant information. To stay the
best, our financial reporting system must be dynamic as the financial markets themselves.
Independent auditors must constantly strive to improve their services to add continuing value to the
users of financial information.
• The owners of a business who need to know how profitable their business is.
• The managers of a business who plan and control their routine operations thanks to the
information provided by the accountant.
• The managers who need to design long term plans, to invest in equipment, to quote prices and
services, to make decisions on marketing strategies, such as emphasising or eliminating a
product in a market. All these decisions can only be taken after the accounting information has
been analysed.
• The investors, shareholders, employees, creditors, lenders, the public, government authorities
are external parties to the direct management of a business organisation. However, they may
require to obtain some accounting information. This is the reason why legal requirements make
sure that every business organisation collects real relevant information which has to be publicly
disclosed.
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In order to provide the exact accounting information needed by every user, there are two main types
of accounting information:
• Management accounting:
• 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:
• The scorekeeping method evaluate a business performance, through a regular collection and
classification of data. This may be helpful to every user.
Every manager must know where and how to provide for the needs of his organisation. In order to
direct his attention to priorities, he needs to have regular reports on any operating problem, flaw
inefficiency, waste of time or material, but also on any improvement that could be done or any
opportunity that should be seized. This is the attention directing process.
The problem-solving process helps to know which is the best way. Accounting quantifies these
results and outlines the best. For example, when a part of a machine needs to be replaced,
whenever a supplier must be preferred to another one, when a product must be dropped. This
information is needed in the long-range planning, and in non-recurring decisions. It always requires
an expert advice.
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It is a formal way of collecting, organising, classifying and delivering any piece of information dealing
with an organisation’s activities.
This mechanism is primarily used to comply with the demands of external parties, such as income
tax authorities, government agencies, the U.S. Securities and Exchange Commission, and other
regulatory bodies. Consequently, it is not directed to an organisation’s internal users.
Most reports have to follow a set of rules known as Generally Accepted Accounting Principles
(GAAP). These principles inform on conventions, rules, procedures and detailed practices on how to
make up an accepted accounting practice at a given time.
However, internal accounting reports may adopt their own set of procedures that are needed to
inform the internal parties.
Two different accounting systems may become expensive that is why most organisations choose to
follow the GAAP instead of investing in their own set of information system.
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In order to track inefficiencies, managers should compare income statements of the previous years
to that of the current year. The most important points to check are:
• Gross profit
• Gross margin
• Net income
Figures may show that a company achieves high profits, nevertheless these figures on profits must
be related to the money owed to the company, to the capital invested in machinery, or material.
Thus, even though a company shows that it is profitable, those figures do not imply automatically
that it has enough working capital or liquidity. Managers must analyse profits and cash flow
(information obtained from the income statement and balance sheet) at the same time, as to have a
more realistic perception of the solvency of the company.
• Accounting figures:
They always represent the cost of assets, despite the number of years spent after the acquisition of
the assets. For example, something bought 20 years ago will be reported on the books of account at
the price paid at the time it was purchased and not at its current market value.
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Secretaries have to be efficient, versatile, always available and helpful and most of all they must
know the business organization they are working for perfectly well.
Here are some of the long list of tasks a secretary might perform:
• Fixing appointments with the managing director or her immediate hierarchical superior.
• Processing documents.
• Dealing with enquiries about the organization or about some specific department like that of
sales, or import and export department.
• Filing documents.
• Receiving visitors.
And certainly many more daily tasks according to the specificities of the organization a secretary
works for.
Nevertheless, most of a secretary’s precious time is spent on the phone and the expressions she
uses most frequently are the following:
• I am calling to + verb
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• I am sorry but the line is busy right now, could you please call us in a while?
• It is no trouble at all.
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6. RESUMO
1. O conhecimento das regras de utilização das formas verbais é fundamental. Este segundo
Capítulo começa então por se dedicar às especificidades das formas verbais em Inglês.
5. A oralidade é uma vertente essencial no estudo da língua Inglesa, daí este capítulo oferecer
na segunda unidade, dedicada ao vocabulário elementar, algumas actividades que têm por
objectivo o seu desenvolvimento.
6. Após ter relembrado a importância dos princípios de contabilidade, esta unidade permitirá
identificar as várias etapas que constituem uma transação comercial nacional ou
internacional.
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Meios Duração
Conteúdo Metodologia
Didácticos (horas)
I. Grammar
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II. Vocabulary
10. Hobbies and Ler os termos de vocabulário propostos e a sua Acetatos 00:30
Leisure tradução.
Efectuar a actividade proposta.
11. Accounting Ler os termos de vocabulário e de seguida esconder Acetatos 00:30
Vocabulary um dos lados e questionar sobre a sua tradução.
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III. Texts
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8. ACTIVIDADES / AVALIAÇÃO
−pág. 79)
Exercises (Manual do Formando−
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
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7. … to be a few difficulties.
a) There seems
b) There seem
c) There is seeming
d) There are seeming
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
11. In the next G8 meeting, … also expected to be measures to cope with the rising tide of
bankruptcies.
a) It
b) They are
c) there is
d) there are
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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
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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
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26. As it usually … in divorce cases, he will lose his children to his wife.
a) happen
b) happens
c) will happen
d) is happening
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−pág. 87)
Exercises (Manual do Formando−
“Industrial misery:
During the Industrial Revolution, (1) which started in the mid 18th century, there was an exodus
from the country to the towns, (2) where the people usually lived in precarious conditions. They
worked long hours and earned very little money, (3) that they spent in food and sometimes in gin,
too. Charles Dickens, (4) who wrote mostly about the human misery of the 19th century, described
the conditions of work in the factories, and mines (5) which enabled Britain to become the most
powerful country during the Victorian period.”
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−pág. 91)
Exercises (Manual do Formando−
Multiple Choice Questions: Put a circle around the correct answer. Each correct answer: 2 marks //
Total marks: 60
3. Almost half of the country’s debt load is … the form of short-term loans.
a) under
b) on
c) in
d) from
6. The dangerous criminal has just escaped … prison, but the police are after him.
a) from
b) to
c) …
d) at
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7. The nuclear plant has been … attack for its poor safety record.
a) on
b) under
c) in
d) for
10. They have decided to allocate $2 million to compensate … those workers who lost their jobs.
a) by
b) …
c) for
d) to
11. All this money will compensate … the loss of his health.
a) by
b) …
c) for
d) to
12. My house is not … sale
a) for
b) at
c) in
d) to
13. Shopkeepers are more and more reluctant to sell … credit.
a) at
b) to
c) in
d) on
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15. How much did he give you in return … your old car?
a) of
b) for
c) to
d) by
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27. We should assess the situation … the light of the recent political developments.
a) at
b) under
c) on
d) in
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−pág. 98)
Exercises (Manual do Formando−
Write a dialogue between a tourist who has a map of the city but who is lost and asks for directions,
interesting places to visit and a passer-by who tries to help him or her.
Then, play it in front of the class.
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−pág. 112)
Exercises (Manual do Formando−
(20 Marks)
Choose a country and present it orally to the rest of the group. You may work in teams of two or
three, if you wish. The topics that you have to focus on are: its geographical location, and
particularities, its government, number of inhabitants, its GDP, its unemployment and inflation rates,
natural resources, major trading partners, etc…
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−pág. 115)
Exercises (Manual do Formando−
(20 Marks)
Describe orally how people feel if they are in love, if they succeed in closing a contract, if they are
laid off, if they are leaders of a highly performing team, etc…
Now write about your favourite literary, cinematographic character mentioning the part that they
performed best and try to find why.
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−pág. 117)
Exercises (Manual do Formando−
(20 Marks)
Write about your favourite holidays or trip describing what you enjoyed doing, the places that you
visited, what you felt and learnt. Develop your essay by focusing on the importance of travelling and
discovering different cultures, knowing more about different customs and peoples and what it may
bring to your personal and professional life.
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−pág. 125)
Exercises (Manual do Formando−
(20 Marks)
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−pág. 132)
Exercises (Manual do Formando−
(20 Marks)
2. Write about the invoice: what are its purposes, contents, etc…
3. What is an L/C?
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−pág. 135)
Exercises (Manual do Formando−
Read the following text and use some of its information to fill in the B/L form:
(20 Marks)
Port-Ceramics is a factory situated in Caldas da Rainha. It produces tableware items for European
and American supply chains and retailers, like Harrod’s, Marks and Spencer’s, Carrefour, Wal-Mart,
and many others.
It exports its goods through a forwarding agent, Forward A. Ltd.
By next week, it will have to send two containers of 40 feet each of 1000 ready packed diner sets,
with a gross weight of 2.5 kg each, for a total value of 100.000 Euros, from Lisbon to London, to
arrive before October 12, as Marks and Spencer’s want to launch a promotion of those items in mid-
October all over their British stores.
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9. TRANSPARÊNCIAS
I. GRAMMAR
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2. The Present
Simple Form Subject + Infinitive To express a habit or I go to the cinema every Saturday.
without “TO” something done with a
certain regularity. She goes for walk every Sunday
Exception:
morning, then she watches TV or
relaxes while reading a book
At the 3rd person of
the Singular (she ; To express a
Accountants collect financial data in
he ; it) an “S” MUST generality
order to help managers efficiently.
be added at the end
of the infinitive.
Manufacturing entities make things
For the verbs ending To express an while service entities provide advice
with: o ; sh ; ch ; x; evidence, a truth. or assistance.
we must add “ES”
Progressive To Be + Subject + Ask a question about What are you thinking of?
Interrogative Action Verb + ING something occurring
Form right now
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3. The Future
Progressive Subject + to be at the To situate an action in I shall be waiting for you around 7:00
Form future + Action verb + the future + notion of p.m.
ING time
I am going to play tennis with James.
To express some
BE GOING TO + They are going to get married by next
intentions, convictions,
infinitive year.
certainties
Interrogative Shall / will + subject + To ask a question Will you be home by midnight?
Form infinitive without “TO” about a future event
Shall we go to the cinema?
To propose something
Will your friends stay for dinner?
I shall not go to China next summer (I
Negative Subject + shall / will + To answer negatively
shan’t go…)
Form NOT + infinitive about an event
without “TO” occurring in the future You will not work on Christmas Eve
(you won’t work…)
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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
Prepositions of Time
After / at / before / between / by / during / for / from / in / on / past / since / through(out)
To / towards / until / till / within
BY: Means “not later than” and “at the same time as”
EX: By the time I get back home, you will be in New York.
I shall travel by night.
AT: + TIME EX: The train is due at 10:00 a.m.
ON: + DAY / DATE EX: You can start working on Monday.
IN: + YEAR / period of time: EX: He was born in 1975.
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II. VOCABULARY
Directions
• Excuse me Sir / Madam / Officer, would you be so kind as to tell me how I can get to ...,
please?
• Certainly. You have to ... go ; turn ; drive through ; walk ; ride ; stop ; pass by ; cross
At the first street on your left, you will find. …na primeira rua à esquerda, encontrará
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Places
Church Igreja
Court Tribunal
Library Biblioteca
Park Parque
Castle Castelo
Airport Aeroporto
Theatre Teatro
Museum Museu
Beach Praia
River Rio
Lake Lago
Dam Barragem
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Descriptions
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 Branqueado
Bluish Azulado
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Green Verde
Emerald Verde esmeralda
Fawn / tawny / fauvist Fovista / cor quente
Sea-green Verde mar
Grey Cinzento
Shadowy grey Acinzentado
Indigo Índigo / anil
Yellowish Amarelado
Blackish Tom de preto
Ochre Ocre
Blood red Vermelho sangue
Purple Roxo
Violet Violeta
Brown Castanho
Beige Beige
Sweet Açucarado
Salty Salgado
Bitter Amargo
Tart Ácido
Spicy Picante
Insipid/ tasteless Insípido / sem sabor
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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: • Formas:
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Circular Circular
Elliptical Elíptico
• Sizes: • Tamanhos:
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To ship Expedir
Shipper Expeditor
Carrier Transportador(a)
To despatch Despachar
Forwarder Despachante
Samples Amostras
Container Contentor
Wharehouse Armazém
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Consignee Destinatário
Consignor Expeditor
Cask Túnel
Bale Fardo
Crate Caixote
Case Caixa
Barrel Barril
Sack Saco
Cardboard Papelão
Cloth Tecido
Glass Vidro
Hemp Cânhamo
Wood Madeira
Plastic Plástico
Enclosed Fechado
Open Aberto
Sealed Selado
Refrigerated Refrigerado
Padded Almofadado
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Wrapped Embrulhado
Insulated Isolado
Poison Veneno
Corrosive Corrosivo
Weight Peso
Measurement Medidas
Delay Atraso
Schedule Horário
Packaging Embalagem
Invoice Factura
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Theft Roubo
Breakage Quebras
Indemnity Indemnização
Broker Corretor
Loss Perda
Insurers Seguradoras
To request Requerer
To renew Renovar
Confirm Confirmar
To declare Declarar
To inspect Inspeccionar
To report Relatar
To issue Emitir
Issuance Emissão
Fee Tarifa
Counterfoil Talão
Expenses Despesas
To tow Rebocar
Liability Responsabilidade
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• ASIA:
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• AMERICA
• North America:
• South America:
• AFRICA:
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• OCEANIA:
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9. Feelings
• Feelings: • Sentimentos:
Pleasant Agradável
Cheerful Alegre
Joy Alegria
Grateful Grato
Gratitude Gratidão
Weary Cansado
Depressed Deprimido
Desperate Desesperado
Sad Triste
Tenderness Ternura
Tender Terno
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
Loathing Nojo
Spite Despeito
Jealousy Ciúmes
Envy Inveja
Contempt Desprezo
Esteem Estima
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Painting Pintura
Sculpture Escultura
Literature Literatura
Music Música
Dance Dança
Theatre Teatro
Cinema Cinema
Architecture Arquitetura
Ceramics Cerâmica
Pottery Olaria
Embroidery Bordados
Tapestry Tapeçaria
Upholstery Estofador
Stained-glass Vitrais
Engraving Gravura
Drawing Desenho
Photography Fotografia
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Hobbies Passatempos
To play tennis, table tennis, golf Jogar ténis, ténis de mesa, golf
To go swimming Ir nadar
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Audits Auditorias
Auditor Auditor
B
Balance sheet Balanço
Brand Marca
Budget Orçamento
Chart Mapa
Costs Custos
Creditors Credores
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D
Data Dados / Informação
Debentures Obrigaçoes
Debtors Devedores
Discount Desconto
Dividends Dividendos
E
Earnings Lucros / Ganhos
Expense Despesa
F
Factory cost forecast Previsão de custo industrial
Forecast Previsão
H
Hire Alugar / contratar
Hiring Contratação
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I
Income Rendimento
Inflation Inflação
Inventory Inventário
Investment Investimento
Investor Investidor
Invoice Factura
J
Job Emprego
L
Leader Dirigente
Leadership Liderança
Liabilities Responsabilidades
Liquidity Liquidez
Loan Empréstimo
M
To manage Gerir / administrar
Management Gestão
Manager Gestor
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Margin Margem
Market Mercado
Mortgage Hipoteca
Motivation Motivação
N
Nominal value Valor nominal
O
Online Via Internet
Order Encomenda
P
Patents Patentes
Performance Desempenho
Planning Planeamento
Products Produtos
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R
Rate Taxa
Report Relatório
Research Pesquisa
Revenues Receitas
S
Salary Ordenado
Sales Vendas
To share Partilhar
Shareholders Accionistas
Statistics Estatística
Stocks Mercadorias
Subsidy Subsídio
Subsidiary Sucursal
T
To takeover Tomar o controlo de uma empresa
Target Alvo
Tax Imposto
Taxation Fiscalidade
Turnover Facturação
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V
Value-added Valor acrescentado
W
To write-off Estornar
Z
Zero stock Stock zero
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It is a formal way of collecting, organising, classifying and delivering any piece of information dealing
with an organisation’s activities.
This mechanism is primarily used to comply with the demands of external parties, such as income
tax authorities, government agencies, the U.S. Securities and Exchange Commission, and other
regulatory bodies. Consequently, it is not directed to internal users of an organisation. Nevertheless,
there are internal accounting reports that may adopt their own set of procedures that are needed to
inform the internal parties.
Most external or internal reports have to follow a set of rules known as Generally Accepted
Accounting Principles (GAAP). These principles inform on conventions, rules, procedures and
detailed practices on how to make up an accepted accounting practice at a given time.
Two different accounting systems may become expensive that is why most organisations choose to
follow the GAAP instead of investing in their own set of information system.
All financial statements issued in accordance with GAAP must include a description of all significant
accounting policies of the reporting entity.
In the USA the American Institute of Certified Public Accountants (AICPA) is a professional
organisation governing Certified Public Accountants and one of its fundamental aims has been to
draw general guidelines for the performance of audit work within a business organisation. Indeed,
the result was the Statement on Auditing Standards requiring that:
• The auditor expresses his or her opinion as to the fairness of the financial statement
presentation
• The company being audited, not the auditor, has primary responsibility for the preparation of
accurate and complete financial statements.
• Audits can only be conducted by Certified Public Accountants (CPAs) and they must attest
that the financial position is fairly presented, regardless of whether such a position is good or
bad.
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Introduction
Any business transaction must be accompanied by a document mentioning the different parties
involved as well as the precise terms and object of the transaction.
Some of these documents are used as entries in bookkeeping and considered as an official proof in
case of dispute.
Inquiries / enquiries
Whenever a prospective customer or client is interested in a product he writes a letter to the supplier
inquiring about the sales terms: price, delivery dates, terms of payment, discounts, after-sale
services, and many others.
Moore’s Ceramics
We visited one of your customers who kindly gave me your contact, since I showed some interest in
your products. Indeed, I would be grateful if you could send me a leaflet, or a brochure or even a
catalogue exhibiting your product lines, as well as the corresponding price list and order form in case we
should decide to order any of your goods.
Would you also specify your terms of payment, and discount rates for bulk orders, as well as possible
delivery dates.
We shall be looking forward to hearing from you.
Best regards,
Jane Moore
Junior Manager
Sales Department
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Quotations
A request for a quotation or a pro-forma invoice generally follows an enquiry about the business
organisation or a specific product.
A quotation describes the product itself and quotes a price for it, mentions the time of shipment, and
gives details about the terms of sale and terms of payment.
• Delivery point;
• Terms of sale;
• Terms of payment;
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 payment
purposes but just quotations in an invoice format. It certifies that it is not a definitive invoice but
a model in order to enable the buyer to get an import license or arrange for funds.
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accordance with
attached specifications
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Orders
The supplier must confirm the order, mentioning that the order has been duly booked and is going to
be met in the agreed period of time.
Thus, the sale contract is concluded and the supplier is bound to execute the order.
If, owing to unforeseen circumstances, like a strike, stock shortage, or overdue delivery, the supplier
is not in a position to give satisfaction to the customer, the purchaser is entitled to cancel the order.
In international trade, an order coming from a foreign country is called an indent or a shipping order.
Delivery
• Direct delivery: The buyer is given a delivery note in duplicate. A copy must be signed by the
buyer and sent back to the seller.
• Indirect delivery:The seller sends the buyer a document called a consignment note which lets
the buyer know the date the goods were shipped and the means of transport used. Before
taking delivery of the goods and signing the delivery note, the consignee must make sure that
the goods have been delivered in good condition.
A clean and clear signature means that the consignee accepts the goods and no claim could later be
lodged against the company.
The Invoice
Both buyer and seller need several copies of an invoice for their accounts departments. Indeed, the
invoice is a very important document because it is accepted as legal proof in the event of a dispute.
• the description of the goods, reference number, quantity, unit price, total price per item;
• the total price plus taxes, reductions if applicable are subtracted to find the total price to be
paid;
• Order number, delivery order number, means of dispatch, weight of the parcels;
• the clause to assign jurisdiction stating that the only competent court in the event of a dispute
is the one in the seller’s town.
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If an invoicing error has been made, a credit note is issued to avoid any correction. The amount of
that note will be deducted from the next invoice, whereas a debit note is made out if the customer
has been undercharged.
Normally companies send at the end of each month or quarter a statement of invoices. This
document allows the customer to check the summary of all the invoices sent to him during this
period of time. It simply indicates the dates, the numbers and the amounts of the different invoices.
There is also the “pro-forma” invoice. It is the exact replica with discounts and taxes of the invoice
that will be sent to him if he places an order. They are often required by customs, exchange
authorities or banks if required to open a Letter of Credit.
The consular invoice is issued by an exporter and signed by the consul of the importing country in
order to make customs formalities easier.
Terms of Payment
The payment may be settled in various ways. However some are more commonly used than others,
but all of them have to present two basic characteristics:
In international business transactions, the Letter of Credit (L/C) is the safest means of payment for
the seller, as it always grants the guarantee of a bank or credit institution. The seller will receive his
payment in due time and the buyer is bound to comply with the terms of the Letter of Credit.
• an irrevocable L/C : its terms cannot be changed without the full knowledge and permission
of the seller. Once a bank confirms it, credit is risk-free;
• an L/C at sight: It means that payment is generally settled in a fixed short-term period in
exchange for the documents authorizing the buyer to obtain the purchased goods. These
terms of payment are the least risky of them all;
• an L/C after sight: Once the business negotiation has been agreed upon by both the seller
and the buyer, the latter can receive the goods and pay later on. In this case it is advisable
that a date or delay be clearly fixed in order to avoid any misunderstanding or abuse;
• an L/C at date certain: The mention of a fixed date for payment is compulsory. This term of
payment is the safest one.
Nevertheless, an L/C implies expenses to both the buyer and seller. Indeed, apart from the fixed
cost of the opening procedure of an L/C, the amount of the fees charged by the bank is proportional
to the importance of the shipment.
Several steps have to be taken when adopting the payment by Letter of Credit:
• The buyer officially requests his bank to open a credit in favour of the seller, for a fixed period
of time and for the amount mentioned on the pro-forma invoice previously sent by the seller;
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• The buyer’s bank sends a Letter of Credit to the seller’s bank, which immediately forwards a
copy to the seller;
• The seller can despatch the consignment. Meanwhile, he sends all the shipping documents as
well as a Bill of Exchange (B/E) to his own bank;
• The seller’s bank forwards these documents to the buyer’s bank, which issues an order of
payment in favour of the seller, in the terms mentioned in the L/C;
• The buyer’s bank keeps the B/E and gives the shipping documents to its client along with an
authorization for him to take possession of the goods at their arrival;
• Once the goods are checked by the buyer, his bank debits his account when the B/E is due.
• Definition of an L/C:
A Letter of Credit (L/C) is the written obligation of a bank, made at the request of its customer (the
buyer) to honour an exporter’s drafts or other demands for payment upon compliance with
conditions specified in the letter of credit.
When a Letter of Credit is issued by the buyer’s bank, it assumes the responsibility of payment for
the seller.
• 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.
It is an unconditional order in writing, addressed by one person to another and signed by the person
giving it. It requires that the person to whom it is addressed to pay on demand or at a fixed or
determinable future time, a sum in money to the order of a specified person to the bearer.
It is generally drawn to cover export documents, to which it is attached, for example an L/C. Indeed,
it gives some protection to the exporter in so far as the bank will not pass on to the customer the
documents covered thereby.
A Bill of Exchange with documents attached is called a Documentary Draft, implying that the
shipping documents relating to a shipment of goods are released to the buyer on acceptance of the
Draft. These terms are known as Documents against Acceptance (D/A).
However these documents present more risks for the seller than Documents against Payment (D/P).
In this case, the seller can have full control over the documents and the goods only until the buyer
has accepted his draft. Under D/P terms the shipping documents relating to a shipment of goods are
released to the buyer on payment of a documentary draft drawn on him by the seller. That is to say
that the seller retains full control over the documents and the goods until the buyer has paid.
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14. The shipping department: packing and transport (routing orders, bill
of lading, waybill, shipping documentation)
Introduction
Any business organisation should have someone in charge of exports. In small firms, there may be
just one person fulfilling all or most of the tasks. In larger organisations, there may be a whole Export
Department or a Shipping Department.
This department is responsible for finding out the most efficient and cheapest way to export of
goods, in order to preserve the firm’s competitiveness. To achieve such an aim, it has to choose the
best terms of delivery, means of payment, and arrange export credit, export insurance in order to be
able to quote specific and competitive prices to its potential buyers.
Prices may cover a wide range of services, but must nevertheless comply to certain common rules.
These rules were first prepared by the International Chamber of Commerce in Paris in 1936. They
are known as Incoterms, which is an abbreviation for International Commercial Terms:
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It is a document authorising the shipment of goods. It is considered “clean” when the goods to be
loaded are in good condition.
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Description of Goods:
Per: ______________________________________________
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11. RESUMO
1. Este capítulo é dedicado aos tempos do passado. Veremos então o Simple Past, acompanhado
da lista completa de verbos irregulares, cuja aprendizagem é imprescindível. Contudo, os
verbos mais utilizados estão destacados em negrito e constituirão a nossa prioridade no
processo de aprendizagem.
2. Seguem-se o Present Perfect e o Past Perfect cujas particularidades estarão no centro das
nossas atenções.
4. A segunda unidade dedicada ao vocabulário dirige-se, neste capítulo, aos verbos de acção e
termos mais utilizados no contexto administrativo de uma empresa.
6. Todo o processo da encomenda até ao pagamento final farão o objecto do nosso estudo, que
será apoiado através de exemplos práticos e actividades que permitirão consolidar a sua
aprendizagem.
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3. The Past Insistir no pretérito perfeito como forma muito comum Acetatos 0:30
Perfect de expressao verbal.
Acompanhar a resolucao dos exercícios mais
complexos.
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−pág. 149)
Exercises (Manual do Formando−
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.
8. Their profits rose (to rise) after their last marketing campaign.
10. They spent (to spend) half an hour negotiating the terms of payment.
11. The company gave (to give) a party when they bought (to buy) a new factory.
12. Clients began (to begin) to complain when our productivity lowered to lower).
13. The Human Resources Department planned (to plan) a training session in order to improve the
foremen’s leadership skills.
14. Our last Managing Director led (to lead) our company to success.
15. We chose (to choose) the best restaurant in town to celebrate our manager’s 20th anniversary
at the head of our business organization.
16. Your teacher taught (to teach) you how to use the Simple Past in English.
17. I saw (to see) your secretary when I waited (to wait) for you this morning near your office.
18. John kept (to keep) asking me for your new address and telephone number, but I did not give
(not / to give) him.
19. The Sun shone (to shine) when I got up (to get up) this morning but now it started (to start)
raining.
20. The telephone rang (to ring) while we openned (to open) the front door, then it suddenly
stopped (to stop).
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−pág. 151)
Exercises (Manual do Formando−
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.
8. My secretary has been trying (to try) to contact your department for a week, but she couldn’t get
in touch with anyone.
9. Our suppliers have delayed (to delay) their deliveries for two weeks.
10. The Accounting Department has payed (to pay) these invoices 15 days after all the goods had
been delivered and duly checked.
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−pág. 153)
Exercises (Manual do Formando−
Fill in the blanks with the correct form of the Past Perfect for the verbs between brackets:
(20 Marks)
3. She had felt (to feel) a terrible pain before he reassured her about the whole situation.
4. I had never had (never / to have) any problems before coming to this town.
5. Had you had (you / to speak) on the phone with before actually meeting him?
6. We had been inviting (to invite) them for weeks before they finally accepted having lunch with
us.
7. You had to have quitting (to quit) smoking before becoming pregnant.
8. The Titanic had sunk (to sink) before most of its passengers could be rescued.
9. They had heard (to hear) the news before anyone else.
10. She had been dreamming (to dream) about the perfect husband for years before knowing
Tristan.
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−pág. 157)
Exercises (Manual do Formando−
Try to fill in the blanks of the following sentences with the correct postposition without looking at the
list. How many can you get right? (Total marks: 40)
2. They dropped in yesterday morning on their way from home from school.
7. Mr. Highlow told his secretary to write down a draft of his speech.
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.
13. I know Paris very well. If you want I can show you around
17. Look! He is leaving! Call him back, he forgot his gloves again.
19. I love this house, but its price puts us off the deal.
20. His house burnt down a few weeks after he bought it.
21. The peace conference failed and the war went through
22. Come over sometime, I would like to show you my new painting.
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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.
32. Due to the recent economic crisis, their organization had to lay off 25 employees.
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.
40. Owing to the economic crisis, jobs are hard to come about
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Exercises (Manual do Formando−
You are the head of the production line in a factory, determine what can be the guiding lines of
the management planning and control of the overall performance of your department.
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Exercises (Manual do Formando−
Discuss on these three topics with the rest of your classmates and then choose one and write on it
giving your own perspective.(20 Marks)
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Exercises (Manual do Formando−
(20 Marks)
Draw a performance report of a business organisation. It can be the one you are working for or
another one. Why not a well-known business organisation? Try to find the relevant information
necessary to help you achieve this task.
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Exercises (Manual do Formando−
(20 Marks)
Write the body of a letter ordering a certain quantity of items of your own choice.
Then imagine what could be the reply to your letter, overall if your correspondent is having some
serious technical problems in its production line.
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14. TRANSPARÊNCIAS
I. GRAMMAR
Interrogative To ask a question Have / has + subject + Have you finished your
past participle exercise, already?
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Distribuir (actuação)
Surpreender
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Go Went Gone Ir
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Interrogative To ask a question Have / has + subject + Have you finished your
past participle exercise, already?
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Simple To express that a Subject + had + past I had worked in Porto before
FACT was true participle … + BEFORE working in Lisbon.
BEFORE another in the + Verb + ING
past. It implies a certain
chronology.
Progressive To express that an Subject + had been + I had been working for IBM in
ACTION occurred Infinitive without “TO” + France before working for them
BEFORE another event ING in the USA.
in the past.
Interrogative To ask a question about Had + subject + past Had you had time to visit Rome
something that had participle before visiting Venice.
happened BEFORE
some other past event.
Negative To deny or to answer Subject + had + past I had not travelled by plane
negatively that participle before working as a secretary
something had for 3M.
happened BEFORE
something else in the
past.
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Postpositions are closely linked to the verb. They change its basic meaning adding a specific use to
it. These verbs are known as Phrasal Verbs.
The postpositions are common prepositions of place, manner, etc., that are placed after the verb or
at the end of the sentence.
ABOUT Por toda a parte He travels about a lot Ele viaja bastante
BACK Movimento para trás, Don’t look back! Não olhes para trás!
regresso, réplica,
I shall be back soon. Eu regressarei em
atitude reservada.
breve.
She hold back her
Ela controlou o seu
fear. medo.
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OVER Passagem por cima To go over the bridge. Passar pela ponte.
de ... , movimento
para virar, repetição. Please turn over. Faça favor de virar.
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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
Advertise Publicitar
Argue Argumentar
Assess Avaliar
Authenticate Autenticar
B
Be acquainted with a problem Estar ao corrente de um problema
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C
Cancel Anular / cancelar
Check Verificar
Complete Acabar
Consume Consumir
Convey Transportar
D
Damage Estragar
Defer Deferir
Deliver Entregar
Demand Exigir
Design Conceber
Devise Inventar
Disclose Revelar
Discount Descontar
Drain Escoar
E
Enclose Juntar
Export Exportar
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F
File Arquivar
G
Grant Conceder
H
Hire Contratar
I
Implement Implementar
Import Importar
Invest Investir
Involve Envolver
Issue Emitir
L
Lend, lent lent Empresta
Link Ligar
Load Carregar
M
Make a decision Tomar uma decisão
Manufacture Fabricar
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N
Neutralize Neutralisar
Nominate Nomear
O
Order Encomendar
P
Pack Embalar
Plan Planear
Produce Produzir
Purchase Comprar
Q
Quote a price Fazer a cotação de um preço / dar um preço
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R
Refund Reembolsar
Renew Renovar
Represent Representar
Research Pesquisar
Retire Reformar-se
S
Send an invoice / send off Enviar uma factura
Ship Expedir
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
Trade Comercializar
U
Undertake Empreender
Y
Yield Produzir / colher
W
Waste money / time Desperdiçar dinheiro / tempo
Withdraw Retirar
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6. Business Terms
Trade Comércio
An agent Um agente
Exports Exportações
Imports Importações
Producer Produtor
Representative Representante
A warehouse Um armazém
Allowances Subsídios
A branch Sucursal
Consumerism Consumismo
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An item Um artigo
Turnover Facturação
Profits Lucros
A supplier Um fornecedor
Complaint Queixa
Consignee Destinatário
Leaflet Folheto
Subsidiary Sucursal
Venture Empresa
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Evidence Prova
Owner Proprietário
Witness Testemunha
Receipt Recibo
Overdraft Descoberto
Debtor Devedor
Draft Letra
Balance Saldo
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Deeds Títulos
Debenture Obrigação
Loan Empréstimo
Safe Cofre
Redeemable Descontável
Scarcity Escassez
Security Garantia
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a) to forecast the nature of things, their number and the length of time necessary
i) to calculate budgets.
Once the objectives have been set, some decisions must be made:
d) how much can reasonably be spent or invested in terms of time and money.
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Planning and control are inter-dependent. Indeed, plans can only be efficient if they establish
adequate standards of control of their implementation. The control process helps to measure the
overall performance but it may also correct what had been planned or even unveil other possible
courses of action. Control is in fact an instantaneous means to obtain a feedback. That is why the
best systems of control are drawn in accordance to the specificities of their object. This evidence
implies a different form of control for each specific task to be accomplished. Nevertheless, there are
some common steps that can be taken in order to create a system of control:
b. Creating measures of performance according to the demands of the task and the objectives
previously planned.
c. Correcting any deviation that may cause a delay in the achievement of the goals.
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8. Budgets
Budgets are financial forecasts based on former results, present capacities and future prospects.
They play an essential part in the managerial control process of the whole business activity, as they
state data on revenue, expenses, assets, but also on direct operational needs such as labour hours,
raw materials, equipment, services, sales volume, for example.
In fact, there should be a budgeting process for each department or sector in a business
organisation, in order to enable the manager to check the relation between input and output in every
part of his organisation and to avoid any deviation from what had been previously planned. A budget
summary may include every departmental budgetary plan, thus allowing the manager to have an
accurate vision of the overall needs and performance.
1.revenue (expected income) and expenses (utility bills, travel, organisational costs, equipment
renewal, data processing, advertising, …)
4.materials (raw materials, any resources necessary to the achieve the final product)
6.production costs (any operational stage involved in the output of the final product)
7.sales forecast (it is the fundamental basis of any plan and budget. It must be as realistic as
possible)
8.services
10.cash flow (available cash, tied up cash like in credits, excess cash, cash receipts)
If this process is too detailed it may give useless information, it may also require an exaggerated
amount of time to go through the whole useless details and thus it would become too expensive in
relation to its real use and relevance.
Miscalculating the real costs and needs is another common danger while preparing budgets. Indeed,
there are external factors that must be included in this process such as inflationary prices, economic
crisis. Thus, prices applied in the past may not be an accurate reference for the present.
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Sometimes budgets may be swollen for sheer fear of not meeting the financial needs of the
organisation.
How often have you heard managers say: “This is a good idea, but it’s not in my budget”? Budgets often control
the wrong things. They measure inputs but ignore outputs such as the quality of the product or customer
satisfaction. These items are difficult to measure, yet they may be the key to success or failure of the business.
Managers may make unwise decisions to meet the budget, especially if incentive pay is involved for staying
within the budget. They may not invest in research and development, or make capital investments for
productivity, or invest in activities that will result eventually in greater market share because these investments
do not show immediate results. Some of these items should be included in the long-range plan rather than in the
1-year budget. Real savings may come from adhering to the budget. The 3M Company includes in its strategic
forecasts “non-incremental growth opportunities” for laboratories that come up with a new product for which
neither costs nor revenues can be predicted with great certainty.
Thomas A. Stewart
In Fortune, June 4, 1990
8.
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9. Performance Reports
Once a plan has been implemented, and its results have been available, the control process
requires a “performance report”. It will present several sources of information, including the amount
of budget that had been forecasted, the amount that was really used, and any deviation from the
plan. An explanatory part may add valuable details as to help formulate a criticism, make a decision,
operate a change and ultimately it will motivate managers and coordinators to proceed with their
efforts in order to achieve their previously set objectives.
The performance plan relies on budget forecasts announced by the sales department, in general.
These are based on current sales results, potential increase or decrease on sales rates, but they
consider material costs or expenses as well. The performance report is the result of collected
information from each department by the accounting department, which will classify it and then
analyse it by department.
These reports expose any positive or negative action that interfered with the plan in terms of
budgeted amounts, productivity, thus a revision can be undertaken if necessary.
In that case, we say that it is a management-by-exception, as it will only consider deviations from the
plan. Consequently plans should present some sort of comprise between a limited scope and a
wider one, offering flexible possibilities that could take into account unforeseen events such as an
economic or political crisis.
Performance reports basically provide a reliable means of control in any business organization.
Ceramics S&M.
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Orders
All the orders must be accurate and clear in any detail that is given. Orders may be considered a
legal proof in case of dispute. Here are some of the most important elements that orders should
include:
7. Reference to the catalogue, leaflet, or product list. Always mention the reference number of the
product.
9. Mention the quantity of each item that you wish to order and be precise as to its specificities, for
example: size, length, width, weight, volume, …
10. If you had previously required samples you may ask for the ordered goods to be in conformity to
the samples already sent.
11. If exact goods required are not available, you could mention any alternative goods that would be
acceptable.
12. You also have to require some documents, such as : pro forma invoice, or the invoice itself, a bill
of lading, if necessary you have to give accurate information as to the customs documents
that are demanded by the authorities.
13. Do not forget to give instructions on packing particularities, as the number of items per pack, or
box, in case of damaged goods this point is of the utmost importance as to determine the
legal responsibilities.
14. Shipping and forwarding instructions must be given in full details as to the choice of the
warehousing terms, the chosen route, the preferred means of conveyance, the names of the
agents or middlemen in charge of the transportation of the goods.
• We have duly received and examined the samples and have decided to …
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• If decoration … is not available, please send decoration ref. …, provided the price is not
more than 10% higher.
• Kindly forward through our agent, J. and J., London, the following goods.
• Please be so kind as to note that delivery is required before March, without fail, or we
reserve the right of cancellation after this date.
• If sales are satisfactory, we shall make your brand one of our standard lines.
• I would appreciate prompt execution of this order, as its items are urgently needed.
• Will you kindly forward it by train, carriage paid, and charge it to our account.
• As soon as we receive your invoice, we shall send you a cheque for the amount due.
• We would wish you to draw on us for the invoice value 30 days after delivery / or sight
through B. and B. Bank, Edinburgh.
Execution of orders:
An order must be acknowledged at once, normally in the form of the articles ordered, which serves
as a double check on the terms mentioned in the order and on the references of the required goods.
These letters must be courteous and state that the order is being attended to and that the delivery
will be as stipulated in the order.
Dear Mr Thompson,
We acknowledge receipt of your order nº 572-03 and thank you for your preference.
We assure you that our staff has already started to execute it and there should be no difficulty in
forwarding the goods to you by your stipulated date.
In view of the urgent nature of your order, we suggest that you arrange payment by banker’s transfer
and would appreciate if it were confirmed by fax as soon as possible.
We trust that your satisfaction with this order will afford us further opportunities of doing business
with your firm.
Best regards,
…. & Co.
J. J. Morris
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Sales Manager
The dispatch of goods must inform the customer on all the necessary steps for taking delivery, such
as:
16. the quantity and type of the items that are consigned
Example of a letter announcing the dispatch of goods and giving instructions for payment:
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A & A Ltd.
Canterbury, UK
Mrs. Milton
Dear Madam,
We are pleased to inform you that the dispatch of your order nº 3759-04 has just been completed
according to your demands. It will be due to dock at Plymouth in November 25.
The goods are packed in wooden crates which should stand up to the roughest handling. We trust
they will reach you in good order.
Each item has been duly checked and tested and carries our full quality certificate.
The shipping documents (B/L, commercial invoice, insurance certificate) have been handed to
Lloyd’s Bank, in Rio de Janeiro, who have accepted our draft for $18.000.
We shall be looking forward to hearing from you confirming the safe arrival of the goods at your
warehouse.
Best regards,
A & A Ltd.
A. Wilson
Export Manager
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Once the order has been acknowledged, a commercial invoice must be sent to the customer. In
order to do so, certain formalities have to be undertaken.
Indeed, the great majority of business transactions are conducted on credit terms previously agreed
by both the buyer and the seller. Most credit terms allow the buyer to pay from 14 days to 6 months
or even more.
In times of crisis, the supplier automatically requires from the buyer’s bank his financial status and
credit rating references when the order is placed. In such a case the bank or credit firm act as a
referee for the buyer.
Once these requirements have been satisfactorily settled, the order is put into execution and the
invoice and payments terms are confirmed.
Errors must be avoided. Nevertheless, if any mistake should occur, a courteous letter is sent in order
to apologize for the inconvenience and correcting every mistake that had been made.
• As we are about to secure an important order from … , we would be grateful if you could let
us know about their financial standing and trustworthiness.
• We have been Mr. …’s bank for many years and we can assure you that our client has
always enjoyed an excellent reputation in our firm and we consider him as most reliable.
• Our client has always fulfilled all his financial commitments and can be trusted
unconditionally.
• Our client has always made a point in meeting his liabilities and each of the instalments has
been duly paid.
• We have received warning that …. & Co have had some business and financial difficulties,
hence their payments have been overdue.
• Most of the properties of …. & Co. have been mortgaged and we would advise you not to
undertake any business transaction with this firm.
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16. RESUMO
1. Para expressar um desejo cuja realização ainda seja possível ou mencionar algo que poderia
ter acontecido se uma condição tivesse sido realizada, devemos utilizar os condicionais
presente e passado. As suas características e campos de aplicação constituem a primeira parte
desta unidade.
2. A língua inglesa destaca alguns verbos como particulares. De facto, alguns têm “defeitos” e são
chamados “Defective verbs” e outros só se conjugam a um único modo e são estes os “Modal
Verbs”. O seu estudo é contemplado na segunda parte desta unidade.
3. Após termos concluído o estudo de todas formas e tempos verbais, podemos abordar a questão
da correspondência dos tempos entre si. Assim o faremos com o estudo das “IF-clauses”, na
última parte desta unidade.
4. Os termos legais e comerciais são necessários para efectuar o controle de qualquer processo
financeiro, ou transação comercial. Conhecê-los também é indispensável em caso de litígio. O
seu estudo ocupará toda esta unidade.
8. estudo desta unidade permitirá formular algumas respostas para estas questões.
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2. The Past Insistir sobre as diferenças que existem entre o Acetatos 1:30
Conditional “Present Conditional” e o “Past Conditional”, visto
este último ser considerado como o irreal do
passado. Isto é, que só se pode utilizar para indicar
que um acontecimento poderia ter ocorrido se uma
condição específica tivesse sido satisfeita, mas já
sabemos que não o foi.
Efectuar o exercício proposto.
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4. The IF- O seu estudo finaliza a nossa viagem através das Acetatos 2:00
clauses formas e dos tempos verbais. Só o domínio total
destes permite que seja abordada esta problemática
da sintaxe inglesa. De facto, a correspondência entre
os tempos só pode ser bem compreendida se
conhecermos completamente os auxiliares a utilizar
nos diversos tempos verbais e o seu campo de
aplicação.
IF implica uma condição que se pode realizar a muito
curto prazo (IF + Presente), que poderá ser realizada
se a condição for satisfeita (IF + Simple Past), ou que
nunca será realizada porque já sabemos que a
condição não foi realizada.
Efectuar os exercícios propostos.
II. Vocabulary
5. Legal Mencionar os termos legais mais utilizados no Acetatos 2:00
vocabulary contexto da gestão e administração de empresas. De
seguida esconder uma parte ou outra das colunas de
vocabulário, a fim de testar o grau de aprendizagem
desta unidade.
III. Texts
7. The Identificar o papel dos vários membros do Acetatos 4:00
Accountant’s departamento de contabilidade ou do departamento
Role in a Financeiro de uma empresa.
Business
Efectuar os exercícios propostos oralmente. De
Organisation
seguida, pedir um comentário escrito dos pontos que
foram debatidos oralmente.
Correção dos trabalhos de expressão escrita feita
individualmente no quadro. Explicação dos erros
cometidos dirigida a toda a turma, solicitando a
participação dos formandos na correção dos erros.
Total:
15 horas
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Exercises (Manual do Formando−
1. Michael came home very late last night, and of course he would walk in the dark, step on the
dog that would bark and wake up the whole family.
Miguel chegou ontem a casa muito tarde e, é claro, teve que andar no escuro,
tropeçou no cão que comecou a ladrar e acordou a família toda.
2. During our summer holidays, my sister and I would play tennis until sunset, then my mother
would come and tell us that dinner was served.
Durante as nossas férias de Verão, eu e a minha irmã jogavamos ténis até ao por do
sol, até que a minha mãe me chamava dizendo que a mesa estava posta.
3. As they disapproved the terms of payment and delivery dates, we would have expected
them to cancel all their orders, but they would rather try another agreement with our
managing director, as they were interested in our products.
4. Mr. Turner said he would retire when he was sixty, but nobody believed that he would.
O Sr. Turner dizia que se reformaria quando tivesse sessenta anos, mas ninguém
acreditava que o fizesse realmente.
5. Our lawyer assured us that the judge would enforce the law, as we would have wished him
to.
O nosso advogado assegurou-nos que o juiz faria cumprir a lei, tal como lhe tinha
pedido.
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6. I wished they were a little more understanding as regards our temporary technical problems,
otherwise I would rather they looked for another manufacturer.
Gostaria que houvesse um pouco mais de compreensão no que respeita aos nossos
ocasionais problemas técnicos, senão preferiria que eles procurassem outro
fornecedor.
7. Would you kindly ask Miss Thompson to come and see me as soon as she can?
Poderia fazer o favor de dizer à Miss Thompson que me venha ver logo que puder.
8. I would have replied to your email much sooner if all the data that you required had already
been available, but it wasn’t, so I apologise for such a delay.
9. I had told Sam how easy it was to meet the chairman of that organisation but he wouldn’t
believe me.
Eu tinha dito ao Sam como seria fácil falar com o Presidente da empresa, mas ele não
acreditou.
10. The British brokers would always arrive at the office five minutes before the meeting was
scheduled to start.
11. They should have been warned of all the hardships they could have encountered throughout
their journey to the desert, it might have prevented their misfortune.
12. We would be terribly sorry for you if you missed that opportunity.
13. You should apologise to your secretary before she starts looking for another job.
Deveria pedir desculpa à sua secretária antes que ela comece a procurar outro
emprego.
14. Shouldn’t you work harder in order to succeed in becoming a managing director?
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15. You could have bought it for much less if only you had been to the shop I had told you
about.
16. I would rather not share my office with anyone else; otherwise I could be interrupted or
distracted constantly, for no valid reason at all.
Preferia não partilhar o meu escritório com mais ninguém; seria interrompido ou
distraído constantemente, sem nenhuma razão válida.
17. Would he have attended that meeting if Jane had invited him to?
18. I would like to tell you how much your work impressed me.
19. They would have complained about the delay if we had not dispatched the goods before
Christmas.
Eles teriam reclamado pelo atraso se não tivéssemos despachado a mercadoria antes
do Natal.
20. Miss Patterson should have warned your clients that you couldn’t postpone your
presentation any longer, as there were more people interested in your project.
A Sra. Petterson deveria ter avisado os clientes de que você não poderia adiar mais a
sua apresentação, já que havia mais pessoas interessadas no seu projecto.
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Exercises (Manual do Formando−
Multiple choice questions: Put a circle around the correct answer: (20 Marks)
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
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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a) Can
b) shall be able to
c) either a) or b)
d) are able to
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
a) didn’t ought to
b) oughtn’t to
c) ought to not
d) any answer
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a) Ought
b) Should
c) Would
d) Might
13.
a) should leave
b) must have left
c) might leave
d) can leave
a) would have to
b) should
c) are to
d) will
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a) oughtn’t to
b) isn’t to
c) can’t
d) might not
a) Told
b) have told
c) to have told
d) be told
a) when he learns
b) should he learn
c) had he learned
d) any answer
a) Must
b) Can
c) May
d) might
a) May
b) Might
c) Could
d) either b) or c)
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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
a) Must
b) have to
c) might
d) can
a) needs not
b) doesn’t need
c) don’t need to
d) need not
a) Dare
b) dared to
c) dared
d) any answer
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a) dares not
b) dare
c) did not dare
d) don’t dare to
a) should have
b) will have
c) should have had
d) would have had
a) don’t we
b) do we
c) do let’s
d) shall we
a) would glance
b) used to glance
c) I‘ll glance
d) used to glancing
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a) may realise
b) must realise
c) was to realise
d) could have realised
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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−pág. 203)
Exercises (Manual do Formando−
Write an essay on how you would run a business organisation if you were a manager. Give specific
examples. (10 Marks)
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−pág. 213)
Exercises (Manual do Formando−
(20 Marks)
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19. TRANSPARÊNCIAS
I. GRAMMAR
Simple Form Subject + WOULD + To express a wish. I would like to visit Egypt.
infinitive without “TO”
I wish he would come and stay
for a while.
Progressive Form Subject + would be + To express that an I would still be working on that
Action verb + ING ACTION would be balance sheet if you had not
occurring if a condition helped me.
were fulfilled.
I would be swimming if I were
on holidays.
Interrogative Form Would + Subject + To enquire about Would you rather read a book or
Infinitive without “TO” someone’s wishes, watch TV?
preferences.
Negative Form Subject + would not + To answer negatively to a I would not do it if I were you.
Infinitive without “TO” request or to deny a
probability.
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Simple Form Subject + WOULD To express that something I would have been delighted if
HAVE + Past had not occurred because he had come and visited me,
participle of the Verb its condition could not be but he did not come.
fulfilled.
Progressive Form Subject + Would have To express that an I would have been working with
been + Action Verb + ACTION could have been you if they had accepted my
ING occurring if a condition application, which they didn’t.
had been fulfilled, but it
was not.
Interrogative Form Would + Subject + To enquire about Would you have helped me if I
HAVE + Past something that might have had asked you when I was
Participle of the Verb happened if … having trouble with that report?
Negative Form Subject + Would Not To deny a possible I would not have done it even if
Have + Past Participle occurrence you had asked me because I
of the Verb was much too busy at that time.
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Some verbs are called defective because they can not be conjugated at all tenses and forms, they
must not be followed by “TO”, nor is it necessary to add an “S” at the end of the 3rd. person of the
Singular at the Present Tense. Thus, they need some equivalents at the tenses and forms they are
defective.
Some others are called Modal verbs as they can only be conjugated at a Mode:
23. Can
24.May
25.Must
26.Will
27.Shall
28.Ought to
29.Should
30.Need
31.Dare
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3. MUST (not used) (not used) To have to + Verb To express a need, an obligation.
EX: You must read this book.
4. WILL (not used) (not used) It is a Modal as it is In modern American or British English,
the auxiliary of WILL can be used after any personal
the Future: pronoun:
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9.
st
5. SHALL (not used) (not used) It is a Modal as it is SHALL is only used after the 1
st
the auxiliary of the person of the Singular and the 1
Future: person of the Plural, in formal speech.
EX: I shall respond to your question
Subject + shall + presently, but first …
infinitive without
“TO”. SHALL is used more frequently at the
interrogative form, in order to suggest
(= subject + ‘ll +
something:
infinitive without
“to”). EX: Shall we go?
6. OUGHT (not used) (not used) It is a Modal as it It expresses a moral or friendly advice,
can only be a great probability.
conjugated at the
conditional In any case, ought to can be replaced
by should.
Subject + ought +
EX: You ought to be ashamed of
infinitive
yourself.
7. SHOULD (not used) (not used) It is a Modal as it It has the same meaning as ought to.
can only be
conjugated at the It also expresses an order, a
conditional suggestion, a need, a judgement on
something.
EX: You should work faster.
Subject + should +
EX: It is important that the truth should
infinitive without
be known.
“TO”.
EX: That should be great!
9. DARE Regular Regular use It is conjugated at Dare follows the same rules of use as
use all tenses, so it need.
hasn’t any
EX: He daren’t address me.
equivalent.
EX: How dare you say such a thing?
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Ex: If I have enough time, I shall visit you on my way back home.
EX: If you had sent an email, it would have been more efficient.
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II. VOCABULARY
5. Legal Vocabulary
Assignment
Bankruptcy
Bill of Exchange
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.
Collateral security
Common Law
Law developed in American and British courts by decisions cases. Unlike statutes it is not passed
by a legislative body and is not a specified set of rules, rather it must be interpreted from the many
decisions that have been written over the centuries.
Consent decree
Credit rating
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Disclosure
In securities law, the revealing of financial information and other information believed relevant to
investors considering buying securities in some venture. The requirement that sufficient information
be provided to prospective investors so that they can make an intelligent evaluation of a security.
Endorsement
Signing a check or note or other negotiable instrument, so that the rights granted by the check or
note are transferred to another person. When someone endorses the check, it allows the check to
be cashed by another person.
Equity
• The application of the dictates of conscience or the principles of natural justice to the
settlement of controversies.
• A system of justice different from the common law that originated in England.
Fiduciary capacity
One serves in a fiduciary capacity when handling money or property for, or transacting business for
the benefit of another party.
Injunction
An order issued by a court, in equity, that restrains a person from doing something, or orders the
person to do something.
Jurisdiction
The right of a court or other body to hear a case and render a judgement.
Liability
A general legal term referring to possible or actual responsibility; one is bound by law or equity to
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be accountable for some act; in product liability, it is in reference to the obligation to pay damages
for which the manufacturer is held responsible.
Mortgage
The putting up of land and building or both as security against a loan of money. If the person who
obtains the mortgage fails to pay off the loan as prescribed in the mortgage contract, the lender will
take title and possession of the property.
Negotiable instruments
Documents such as securities or checks which are signed or endorsed, thus allowing for the
payment of the stipulated amount that the security calls for, on demand or at some specifically
designated time in the future. A non-negotiable instrument cannot be transferred by endorsement
and delivery.
Patent
A government grant to an inventor or his heirs for a stated period of time, conferring upon him a
monopoly or the exclusive right to make, use and vend the invention or the discovery that he or she
has achieved.
An official document that confers rights, privileges or the like on the use of a discovery.
Pledge
The granting of physical possession of goods or personal property to a person to whom one is
indebted. The creditor holds such property as security until the debt is paid.
Promissory note
A written document stating that a certain debt will be paid at a specified time or within a specified
period of time. The note will bear the signature of the debtor and will state to whom and when the
money will be paid.
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
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Referee
An officer of the Court appointed by the Court to take testimony and to report his findings back to
the Court. Under certain circumstances the referee is authorized not only to hear the case but also
to render a decision.
Security
A stock or bond that signifies that the borrower owes a specified amount of money to the stock or
bondholder.
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6. Management Vocabulary
To Assess
To select or evaluate.
Board of Directors
A group of executives standing at the highest rank of a business organization, with the power to
make decisions and the legal responsibility to manage an organization.
Brainstorming
A professional meeting during which ideas are exposed in order to detect or solve problems, or
even to put forward some suggestions to improve the whole organization.
Break-even point
It determines the relationship between sales and expenses, and also at what size or volume point an
operation breaks even between a loss and a profit. It shows the level of commercial activity at which
the total cost and total revenue of a business organization are equal.
Budget
A plan in numerical terms exposing the financial potentiality and forecast of a business
organization and its expected results.
Contingency Variables
such as anything incidental to something else: a leader’s style, personality and its effect upon his
subordinates.
Contingency planning
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Cost effectiveness
Decision tree
An overall perspective of risks and probabilities, chance events and solutions in form of a tree
decision points.
Effectiveness
Efficiency
Entrepreneurs
People who are capable to detect opportunities, to gather all the necessary resources and to take
all the calculated risks in order to succeed in an enterprise.
Feedback
A reaction to something.
Gantt chart
A chart developed by Henry L. Gantt exposing through bars the time needed to perform a specific
task. It is used in production planning and control.
Global corporation
Hierarchy of needs
Abraham Maslow presented the human needs in form of a Pyramid, considering an ascending
order of importance from physiological needs, security, affiliation or social acceptance, esteem to
self-actualisation. Once a need is fulfilled, we pass on to the superior level of needs.
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Inventory system
rate of efficiency and speed in the delivery of products. “Zero inventory” or “stockless production”
are other terms used for the same concept.
Job enrichment
Programs applying to a professional context and emphasizing a position’s main aim, increasing the
level of challenge and developing the will to achieve fulfilment.
Just-in-Time (JIT)
Kaizen
A Japanese term for continuous improvement process which leads to long-term success.
Leadership
The ability to guide individuals and lead them towards the achievement of team or group goals.
Management
The technique of running, organizing, controlling a business organization and the skilful use of any
resources, and time in order to accomplish specific goals efficiently.
This comprehensive managerial system is used to effectively and efficiently achieve organizational
and individual objectives. Performance appraisal relies on its results.
Managerial know-how
Managers
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Matrix Organization
It relies on the link or combination between at least two basic types of departmentation.
Multinational corporation
A corporation which is headquartered in a country but has at least 20 subsidiaries settled in other
countries.
Its main aim is to improve the effectiveness of team work as well as the whole organization,
through problem discovery and solving.
Plural executive
Policy
A general statement, or guiding idea which helps the decision-making process to comply with
standards or limits.
Procedures
Production management
It covers all the managerial functions from the purchasing of (raw) materials, manufacturing
products, warehousing, transportation until the products or services are bought by the customer.
Productivity
Profit
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Real-Time Information
Return-on-Investment control
It measures the relation between investment in assets and profits made at a departmental level
within a business organization.
Sales forecast
Scalar relationships
Whenever subordinates report directly to their hierarchic superiors, within the chain of command of
an organization.
Scientific management
Social responsiveness
A commitment stressing the willingness of an organization to adopt beneficial policies for itself as
well as for the society.
Staffing
Variable budgets
They distinguish period costs (related to time) and variable costs (related with the output volume).
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He is in charge of the whole accounting department. He may advise managers and provide some
help in budgeting. Thus, he is a relevant element of the making-decision process as managers will
rely on his information to analyse variances or pricing strategies, or even as regards taxation his
interventions may be highly praised.
However, in smaller firms, a controller will be required to compile data mainly for reporting purposes.
He might be empowered by the top manager to create the best accounting system for the firm, and
then to control its use. The manager delegates part of his authority onto the controller as far as
accounting information is concerned.
The Treasurer
He is mainly concerned with any financial issue, such as the provision of capital, investments,
credits, collections, insurance (= risk management).
The Certified Public Accountant (CPA) in the USA, and Chartered Accountants in the UK.
They must be able to deal with economics, finance, management and information systems.
There are standards of ethical conduct that management accountants have to comply with. They
basically refer to competence, confidentiality, integrity and objectivity.
In June 1990, the journal Management Accounting published a special issue on business ethics. Its
articles dealt with the urgent need to study, implement and control some rules that would regulate
the position of management accountant.
Roger B. Smith, former Chairman and Chief Executive Officer of General Motors, once said, “ethical
practice is, quite simply, good business. Employees should never do anything (they) would be
ashamed to explain their families or be afraid to see on the front page of the local newspaper”.
Most large American companies have a “Corporate Code of Conduct”. This code gives some guiding
lines as to how to behave in case some decision may seem unethical.
As Smith said, “it is easy to do what is right; it is hard to know what is right.”
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Financial accountant
Thus, he is concerned about yearly performance measurements and comparisons and how to
accurately communicate them through economic analysis and reports.
Decision-making process
Any accounting activity aims at providing managers relevant and accurate information so as to
enable them to make appropriate decisions to improve the profitability rate of the whole organization.
The decision-making process relies on alternative choices that aim at a certain objective.
Decisions must be taken on a daily routine basis such as production planning or scheduling. They
also involve long-term strategies such as the launching of a new product or line into the market.
Making decisions involves budget data, feedback from performance reports and even external
information to the organization such as economic or political variances.
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21. RESUMO
• comparativo de igualdade
• comparativo de superioridade
• comparativo de inferioridade
• superlativo de superioridade
• superlativo de inferioridade
3. O caso possessivo não se aplica unicamente às pessoas que possuem algo. Também se
utiliza em algumas expressões idiomáticas.
6. Todas as empresas devem mencionar todos os elementos de informação numérica nos seus
livros de contabilidade. Este processo de recolha e registo aplica técnicas definidas e permite
a qualquer momento elucidar os administradores, acionistas, ou representantes
governamentais sobre a situação financeira da empresa.
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−pág. 221)
Exercises (Manual do Formando−
(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
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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
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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
a) Much
a) Far
b) so much
c) any answer
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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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−pág. 230)
Exercises (Manual do Formando−
(20 Marks)
16. Ele não sabia mais o que fazer ............... He didn’t know what else to do..........
18. Comprei 100 Euros de flores ...... I bought one hundred euros of flowers......
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−pág. 236)
Exercises (Manual do Formando−
1. Fill in the blanks with the correct suffix: -ly; -ish; -ful; -less; able.
(10 Marks)
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.
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.
(10 Marks)
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Exercises (Manual do Formando−
(10 Marks)
1. 2 delivery vans
2. 3 trucks
3. 3 company cars
6. A C. M. Ceramics trademark
12. taxes
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(10 Marks)
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24. TRANSPARÊNCIAS
I. GRAMMAR
Generalities
Comparatives
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Short Adj.
Structure: Structure: Structure:
EX: The white table is EX: The countryside EX: Sodas are less
as long as the black is nicer than the urban healthy than milk.
one. areas.
Long Adj.
Structure: Structure: Structure:
Irregular
Structure: Structure: Structure:
Adj.
As + adj. + as Good: better than Less + adj. + than
EX: My results are as Bad: worse than EX: This way is less
good as yours. far than I feared it
Far: farther than would be.
( distance)
(figuratively)
(in general)
elder than
(in a family)
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Superlatives
They are used whenever we want to express that something or someone reached the top level
compared to a group of things or people or it has a certain uniqueness in a definite place.
Superlative of Superlative of
Superiority Inferiority
Short Adj.
Structure: Structure:
EX: She is the prettiest girl in EX: I was the least pleased of all
the village. the members of the audience.
Long Adj.
Structure: Structure:
EX: This film is the most EX: I chose the least expensive
expensive film of the year car in the market.
2000.
Irregular Adj.
Structure: Structure:
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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 apostrophe
and “s”.
2. This rule applies to some neutral nouns, such as personified objects or even abstractions:
3. It also applies to some idiomatic expressions including references to animals or parts of the
human body, or followed by end, edge, sake:
He was at his wits’ end (he didn’t know what else he could do)
5. We use the possessive case after: somebody, anybody, everybody, each other, one
another, …
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6. After using the possessive case we may consider the words shop, office, house, church,
cathedral, school, college, hospital as an understatement and we may omit mentioning it.
At Selfridges (= Selfridge’s).
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a) In English, the adjective must always come before the substantive that it qualifies. Even if a
substantive is qualified by more than one adjective they will always have to be placed before
the substantive they refer to.
EX: A court martial; a President elect; the heir apparent; The Prince Regent
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f) Order of value of the adjectives goes from the most subjective to the most objective:
Famous Paris
Adjectives do not have a gender (feminine, masculine) and they can never be considered as Plural
Wonderful paintings!
We have to use some suffixes like: y; ly; like; ish; ful;less; able; ive
Little Note: Do not mix it up with the adjective full, which has two “ll”.
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The prefixes “un-“ , “in-“ , “dis-“, … + adjective express the contrary of that adjective
Compound adjectives
There are many of them. Here are the most used ones:
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Ex: a ten ton truck / lorry; a seventeenth century painting, a forty year old man
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II. VOCABULARY
4. Accounting Vocabulary
Aggregate global
Aggrieved agravado
Assignment cessão
To award conceder
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To ban proibir
Bankruptcy falência
To bind ligar
Branch sucursal
By-laws estatutos
To canvass prospectar
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Chart gráfico
Claim requerer
Collection cobrança
Concern empresa
Cost – volume – profit (CVP) efeitos do volume de produtos acabados sobre os resultados
das vendas, custos e lucros
Creditor credor
Debenture dívida
Debtor devedor
Defer reportar
Depletion amortização
Dividends dividendos
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Expenses despesas
Gross margin (Gross profit) o excesso de vendas sobre o custo total das mercadorias
vendidas
Incentives incentivos
Income rendimento
Invoice factura
Lease alugar
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Partnership parceria
Profits lucros
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5. Bookkeeping
Introduction
Whatever the size of a firm, it must record the amount of every transaction in its ledgers, or account
books. This information enables anyone to know, at any time, the exact amount of profits (assets) as
compared to expenses (liabilities).
Bookkeeping, or accountancy, is the technique of recording under the relevant headings all the
transactions carried out in the form of figures.
I. Bookkeeping
The most used method is double-entry bookkeeping, as it has the advantage of showing not only the
financial position of the trader but also that of the customer. Any sum of money that is paid out is
entered as a credit for the supplier. Conversely, when a customer pays for goods, the cashbook is
credited with this amount and the customer’s account is simultaneously debited.
Any transaction involving an expenditure or income must clearly appear in a written document, or at
least a duplicate. Then, an accountant records this information in the books. Expenditures deal
mostly with invoices to be paid by the firm. The payroll is used to record wages and salaries, social
charges and credit to the bank. Cash slips, bank transfers or invoices indicate receipts or other
income.
Accountants must keep the books and accounts up-to-date. In joint-stock companies the auditors
check out these books periodically, overall before the annual shareholders’ meeting. The auditors
are chartered accountants whose job is to make sure that all transactions have been correctly
recorded in order to prevent any fraudulent action or embezzlement.
The Accounts Department is also responsible for seeing that the budget is respected by keeping an
eye on production costs, making inventory and by drawing up the balance sheet which is used to
calculate profits, losses, taxes.
Certain books are compulsory, like the cashbook, the journal, the ledger, but also the Accounts
Payable book (bills, invoices to be paid to the suppliers), the Accounts Receivable book (sums to be
paid by the debtors), and the Customers’ Accounts book which indicates the sums owed by
customers who pay on credit.
In order to calculate a price accurately, other accounts are required. For example, statements are
regularly sent or downloaded from the production departments detailing the raw materials and
energy used, all labour costs, production losses and other relevant information. By adding sundry
expenses for things such as packing or painting, and overheads, the production cost can be
calculated and the profit margin fixed.
V
Accounting English I Guia do Formador 257
IEFP V. THE ACCOUNTS DEPARTMENT
A balance sheet is a statement showing the assets, the liabilities and the equity or ownership capital
of a business enterprise at a given date.
At least once a year a balance is struck and the balance sheet is drawn up. The year’s accounts are
summed up, including those, which rarely operate (capital and real estate for example). Normally,
this is carried out at the end of the financial year. Among other things, it shows the net profit based
on the trading account, which includes purchases, sales and sundry expenses.
II. Assets:
Current assets: they consist of cash and assets to be sold, converted into cash or consumed in the
near future. They include cash, debtors, bills receivable, stock in trade, banks securities, and
deposits with banks, investments, and customers’ liabilities for acceptance, work in progress and
finished goods.
Fixed assets: they are of a long-term nature. Indeed, they are not sold as long as they serve the
needs of the business. They include land and buildings (real estate) furniture and fixtures,
machinery, equipment, trade investments.
They may be subject to depreciation, thus, a provision or reserve for depreciation is deducted.
Intangible assets: They may be goodwill, patents, trademarks, … they rarely appear on balance
sheets, nevertheless, when they are acquired, these items are shown on the balance sheet at cost
and are gradually written down.
III. Liabilities:
They are debts owed by the business, or share capital in authorised issued and fully paid shares,
capital reserve, and revenue reserve.
Current liabilities: creditors and bills payable, current accounts, taxation on profits to date, reserves
for contingencies, acceptances for customers and proposed dividends.
They may include accrued and deferred items. For example, income earned but not yet received is
known as accrued income and expenses paid in advance as prepaid expenses, deferred expenses
or deferred charges. Both appear as assets because they are owed by the next business year to the
current one.
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258 Guia do Formador Accounting English I
V. THE ACCOUNTS DEPARTMENT IEFP
Similarly, expenses incurred but not yet paid are referred to as accrued expenses or accrued
charges and income received in advance as deferred income. Both appear as liabilities because
they are owed by the current business year to the next one.
V. Financial reporting:
It looks through the legal form of corporate entities and presents financial positions and results of
operations on a combined basis. This means that the assets, liabilities, revenues and expenses of
companies under common control ownership are combined and reported on as a single accounting
entity. If control is less than 50% and greater than 20% the equity method is used. Under the equity
method, the investment is generally reflected at an amount equal to the original cost plus the
investor’s pro rata share of net income from the acquisition date. Any difference between original
cost and underlying equity in net assets at the date of acquisition is usually amortized. When control
is less than 20%, the cost method is generally used.
The term equity is rather complex because it is used in both legal and business contexts. In legal
terminology it refers to a system of law that exists side by side with common law and statute law. In
business its meaning is different. It is used to refer to any right or claim to assets, particularly to the
owners’ interest in a business organization. In an even more restricted sense, the term equity is
applied to ordinary shares only. Here shareholders’ equity or stockholders’ equity should be
understood as capital in shares or stock.
The term stock refers to the capital of a company. Two kinds of shares are listed: common stock,
which is similar to ordinary shares in the United Kingdom, and preferred stock (preference shares in
the UK). Owners of the latter have priority with regard to the distribution of dividends.
V
Accounting English I Guia do Formador 259
IEFP V. THE ACCOUNTS DEPARTMENT
C. M. Ceramics Ltd.
Incorporated and Consolidated Subsidiaries
BALANCE SHEET
March 10, 2010
ASSETS (Euros)
Current assets
Cash 950,000
Inventories 1,500,000
Fixed Assets
Land 150,000
Buildings 3,800,000
Machinery 950,000
5,000,000
9,700,000
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260 Guia do Formador Accounting English I
V. THE ACCOUNTS DEPARTMENT IEFP
Current liabilities
Long-term liabilities
Due 20 2,700,000
STOCKHOLDERS’ EQUITY
Capital stock
V
Accounting English I Guia do Formador 261
VI. BUSINESS CORRESPONDENCE
ACCOUNTING
ENGLISH I
VI. BUSINESS CORESPONDENCE IEFP
26. RESUMO
1. A voz passiva utiliza-se principalmente com a finalidade de colocar a ênfase no OBJECTO que
está submetido à acção do verbo.O discurso indirecto apóia-se em alguns verbos a fim de
relatar um facto ou acontecimento de forma indirecta. Esses verbos podem ser: Dizer,
contar, responder, escrever, questionar, pensar, a utilização desta figura de estilo só é
possível se dominarmos a correspondência dos tempos entre Discurso Directo e Discurso
Indirecto.
2. Esta última unidade dedicada à gramática acaba com um teste de avaliação global de todos os
pontos gramaticais que foram abordados ao longo dos capítulos.
3. Uma expressão escrita fluida e elegante torna-se sem dúvida mais agradável para o seu leitor.
Esta unidade estuda as formas de introduzir, desenvolver e concluir um relatório, comentário
ou discurso, de ligar as idéias entre elas, sem que o estilo se torne pesado.
4. A correspondência comercial requer toda a nossa atenção, daí uma grande parte desta unidade
ser dedicada ao estudo das várias expressões mais utilizadas em determinadas situações.
5. A apresentação geral de uma carta, o formato escolhido, os termos utilizados, o desejo de evitar
ambiguidades, são determinantes no âmbito da correspondência comercial. Esta
preocupação fará o objecto do nosso estudo ao longo desta última unidade.
11. Invoicing and Análise das diversas partes que compõem o Acetatos 2:00
Payment processo desde a facturação até ao pagamento,
passando pelo pedido de referências bancárias,
elaboração de facturas e de recibos.
12. Reminders Cartas de alerta, reclamacões e queixas. Acetatos 1:00
Análise dos aspectos mais delicados na
correspondência comercial
13. Global 2a. Ficha de Avaliação Global Acetatos 2:00
Accounting
Revisão global de todos os conceitos de
Review
contabilidade utilizados nas diversas unidades
temáticas
Total:
15 horas
−pág. 255)
Exercises (Manual do Formando−
Transform the following sentences into the Passive Voice: (30 Marks)
−pág. 299)
Exercises (Manual do Formando−
(20 Marks)
1) Write an enquiry letter to a ceramics factory requiring them to send you brochures or
catalogues of their products, price lists, terms of payment and delivery dates.
−pág. 261)
Exercises (Manual do Formando−
Transform the following sentences from Direct Speech into Reported Speech:
(10 Marks)
…… She said to her new neighbours that they could use her telephone.…………………………..
…… 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.……………
…… Bill says he must hurry. His friends are waiting for him.…………………………………………
…… 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.”
10. “How did you get into the garden?” they asked me.
Read the question. Then write the end of the already started sentence using the reported
speech structures:
(10 Marks)
She’s trying to find out … who would look after the children .……………………………
Mr Moore wanted to know … for how long they have been living here.……………………
My boss wants to know … why hadn’t anyone called that client back.……………………
You should try to know … when the next train to London will leave.………………………
−pág. 303)
Exercises (Manual do Formando−
(20 Marks)
1) Write a letter to a factory ordering a container of 40 feet of the products specified and
referenced in an enclosed list. Mention your terms of payment and expected date of delivery.
Do not forget to give your bank’s name and references.
−pág. 304)
Exercises (Manual do Formando−
(20 Marks)
Write a follow-up letter to an enquiry and enclose your new catalogue exhibiting the latest lines of
your products. Do not forget to mention that you will be present at the Frankfurt International
exhibition fair in March and that you would be pleased to receive your client at your stand and show
him or her some of your samples.
−pág. 306)
Exercises (Manual do Formando−
(20 Marks)
1) Write a letter to a client acknowledging his or her order. Enclose the invoice for the ordered
products, remind your client of the agreed terms of payment and dates of delivery.
2) You have just received the invoice for the products that you had previously ordered. Confirm
that you will pay according to the agreed terms of payment, that you could very well rewrite in
order to avoid any possible ambiguity in their settlement.
−pág. 307)
Exercises (Manual do Formando−
(20 Marks)
1) Write a similar letter of complaint, stressing your disappointment as regards the handling of
the order that you placed in due time, overall that you have been a loyal client to their
products.
2) Imagine a polite answer offering your client an acceptable reason for such a long delay in
your delivery.
29. TRANSPARÊNCIAS
I. GRAMMAR
Generalities:
The Passive Voice is used to emphasize the object that is submitted to the action of the active verb.
Basic structure:
Passive Voice: Object (of the Active voice ) (3) + To BE conjugated at the
tense of the Active verb + Past Participle of the active verb +
by + Subject of the active voice
Simple Present A cat usually eats a rat. A rat is usually eaten by a cat.
(1) (2) (3) (3) (2) (2) (1)
Simple Past The children read a book A book was read by the children every
every month. month.
Present Perfect They have discovered a new A new star has been discovered (by
star. them).
Past Perfect Someone had stolen my car. My car had been stolen (by someone).
Progressive form They are building a house. A house is being built (by them).
He was signing the contract, The contract was being signed by him,
when I came in. when I came in.
SAY / TELL
b) Questions.
a) At the Present:
If the verb that is used to report the speech is conjugated at the Present, then the tense of the
reported speech verb doesn’t change:
b) At the Past:
If the verb that is used to report the speech is conjugated at the Past, then all the verbs are at the
Past or the rule of the correspondence of the tenses has to be applied:
Other changes
Mary says that she is in London and she’s having a great time there.
b) Pronouns
I becomes HE / SHE
We becomes THEY
c) Possessive Adjectives
d) YES / NO questions:
We use IF / WHETHER
f) At the imperative:
EX: Be quiet!
Don’t laugh!
II. VOCABULARY
In the introduction
In the development
In the conclusion
EXPRESSIONS TRANSLATION
Thank you very much for your letter of (date), Muito obrigada por a sua carta de (data) pedindo se
asking if / enquiring about / enclosing / concerning / inquirindo á cerca de / incluindo / sobre
…
In reply to Em resposta a
2) Referring 2) Referir-se a
We remember you mentioning your need to… and Gostaríamos relembrar V. Excelência de nos ter
we believe that the solution to your problem is the mencionado a sua necessidade de ... e julgamos
new … que a solução ao seu problema seria o novo ...
Further to Além de
We thank you for your prompt delivery of our order Agradecemos a sua rápida entrega da nossa
nº… and are pleased to report that the goods encomenda nº e temos o prazer de o informar que
arrived in good condition as mercadorias chegaram em boas condições.
In support of this view, I shall say that Realçando este aspecto, diria ainda que…
Delighted Encantado
You will receive by (post), within the next few Receberá por correio, dentro dos próximos dias...
days…
We are pleased to inform you of the dispatch of Temos o prazer de os informar do despacho da
your order nº vossa encomenda nº...
We enclose Incluímos
The shipping documents – B/L, commercial invoice, Os documentos de envio – B/L, factura comercial,
insurance certificate – have been handed to (Bank), apólice de seguro – foram entregues ao (Banco),
who have accepted our draft for (amount of money) que aceitou o nosso levantamento pela soma de ...
We believe you will be interested in the enclosed Acreditamos que estará interessado no nosso
copy of our latest illustrated catalogue showing último catálogo ilustrado, que junto enviamos,
some of the … mostrando alguns dos ...
The goods will be packed in accordance with the A mercadoria estará embalada segundo os
usual requirements requerimentos habituais
We have received your indent nº… and we are Recebemos a sua encomenda nº ... e temos o
pleased to inform you that we have dispatched the prazer de informá-lo que enviaremos a seguinte
following goods … by … mercadoria ... por ...
Our clients are increasingly looking for Os nossos clientes estão cada vez à mais à
procura de
You will understand the advisability of an early Entenderão as vantagens em encomendar o mais
order as we execute all orders in strict rotation. We cêdo possível, uma vez que atendemos as
should therefore advise you to order by the end of encomendas na mais estrita ordem de chegada
the month if you wish to have these articles in stock Caso pretendam obter este stock antes de ……
for aconselhamos que confirmem a encomenda antes
do fim do mês.
We look forward to having your reply Esperamos vivamente receber a vossa resposta
As soon as these requirements have been Assim que estas condicões forem satisfeitas,
satisfactorily settled, we shall be glad to put your teremos todo o prazer em executar a vossa
order into execution encomenda.
4) Requiring 4) Solicitar
We would be grateful if you could Ficaríamos gratos se pudessem
We would appreciate it if you could send us as soon Agradecíamos que nos enviassem tão depressa
as possible quanto possível
… (without delay) ... (sem demora)
Would you be so kind enough to Teria a amabilidade de
Please quote us for the supply of the items listed on Agradecíamos que nos informassem sobre os
the enclosed form giving your prices … preços dos artigos que figuram na lista que
juntamente enviamos
Will you please also state your earliest delivery Queira ter a amabilidade também de mencionar a
date, your terms of payment and discounts for data de entrega mais próxima, as suas condições
regular purchases de pagamento e eventuais descontos para compras
regulares.
We ask you to draw on us for the invoice value … Pedimos que seja efectuado um levantamento
days after sight through (Bank) relativo ao montante facturado de ... dias após
entrega através do Banco
We are submitting you
Submetemos ao seu parecer
We draw your attention to the fact that Chamamos a sua atenção para o facto que
This order is given strictly on condition of delivery Esta encomenda é feita estritamente segundo a
on or before (date) and we reserve the right of condição de a mercadoria ser entregue em ou
cancellation after this date antes de (data) e reservamos-nos o direito de
cancelar se esta data não for respeitada.
You have omitted to
Omitiu
Would you mind sending us a quotation for IImporta-se de nos enviar a cotação para
Please let us know your earliest delivery dates Agradecia que nos desse a conhecer as datas de
entrega mais próximas
We would appreciate if you could provide us with Agradecíamos que nos fizesse chegar
We would be pleased to have Teríamos grande prazer em ter
We should be obliged if you could give us some Ficaríamos gratos se nos pudesse informar sobre
information about the financial standing (status) of a situação financeira da seguinte empresa e se são
the following firm and whether they are reliable and credíveis e de confiança, uma vez que o seu
trustworthy, as its manager has recently required gerente mostrou interesse em negociar com a
doing business with us. nossa empresa.
Any further information you may be able to give us Qualquer outra informação que poder nos
will be appreciated, and your advice will, naturally, comunicar seria muito apreciada e o seu parecer
be treated in the strictest confidence. será, naturalmente, considerado estritamente
confidencial.
We would be interested in knowing if you could
grant us a special discount for Estaríamos interessados em saber se nos poderia
conceder um desconto especial para
In reply to your inquiry of (date) , we are sending Em resposta ao seu pedido de informação recebido
you em ..., junto enviamos ...
At your request, we are sending you full details of Como requereram, junto enviamos todos os
pormenores de
We are sending you herewith our latest catalogue
together with details of our terms and conditions Junto enviamos o nosso catálogo mais recente
acompanhado de todos os pormenores das nossas
We are sending you a pro-forma invoice for the condições de pagamentos e outras
items listed in your inquiry
Enviamos uma factura pro-forma para os artigos
figurando no pedido de informação que nos
enviaram.
7) Ordering 7) Encomendar
Kindly forward through our agent (name) the Agradecíamos que tivesse a amabilidade de nos
following goods fazer chegar através do nosso agente (nome) as
mercadorias seguintes
The material must be true to samples supplied O material tem de ser idêntico às amostras
fornecidas
We enclose a trial order. If the quality is up to our Junto enviamos uma encomenda para
expectations, we shall send further orders in the experimentar. Se a qualidade corresponder ás
near future. nossas expectativas, em breve efectuaremos mais
encomendas.
The overall length must not exceed …, and the total O comprimento total não deve exceder ... , e o peso
weight must not be over … total não pode ser mais de
If you have a similar article but of better quality Se tiver um artigo similar mas de qualidade
please supply it instead, provided the price is not superior, agradecíamos que nos enviasse no lugar
more than 10% higher. do outro, na condição que a diferença de preço não
seja superior a 10%.
Please note that delivery is required before (date) Gostaríamos lembrar que a entrega é requerida
without fail antes de (data) sem falta.
If sales are satisfactory, we shall make your brand Se os resultados das vendas forem satisfatórios,
one of our standard lines faremos da sua marca uma das nossas linhas
principais..
Please find enclosed a copy of your statement of Junto enviamos uma cópia do estrato da sua conta,
account, the balance of which amounting to (….) is cuja soma de ... ainda está em dívida.
still overdue.
Lamentamos informá-lo de que o nosso
We are sorry to inform you that our Accounts Departamento de Contabilidade verificou que o
Department has checked that the amount (…) is still valor de ... da sua conta ainda está em dívida
outstanding on your account.
Presumimos que, devido a uma série de
We presume that, owing to a series of unfortunate circunstâncias infelizes, não vos foi possível
circumstances, you were not able to settle the last liquidar a sua última prestação que estava a
instalment due on (date). pagamento em ...
If, in the meantime, some action has been taken to Se, entretanto, já tiver liquidado a sua divida,
settle your debt, please ignore this reminder. agradecíamos que ignorasse este aviso.
If this sum is still due at the end of the month, your Se esta soma se encontrar por liquidar no fim deste
file will be handed over to our solicitor who be mês, o seu processo será entregue ao nosso
obliged to start proceedings against you, which we solicitador que se encontrará na obrigação de
very much regret. iniciar um processo contra Vossa Excelência, o que
lamentamos grandemente.
On checking our accounts, we have found that
referring to your invoice nº of (date) the total Ao verificar a nossa contabilidade, descobrimos
amount of (…) is still unsettled. que em referência à factura nº de ... a quantia total
de ... ainda está por liquidar.
To our mutual interest, we hope this debt will be
settled as soon as possible. Para o nosso interesse mútuo, esperamos que esta
dívida possa ser liquidada assim que possível.
9) Complaining 9) Queixas
We are sorry to inform you, that we have received Lamentamos ter de informá-lo que não recebemos nem
neither the goods nor any explanation for the delay as mercadorias nem nenhuma explicação para um tal
atraso.
If our order nº… is not dealt with before the end of
Se a nossa encomenda nº…. não for executada antes do
the month, we shall be compelled to cancel it.
final deste mês, encontrar-nos-emos na obrigação de a
cancelar.
We would like to inform you that this is the second
time such an accident has happened and that we Queremos informar que esta é a segunda vez que um tal
are very disappointed with your service. acidente ocorre e que estamos muito decepcionados
com a vossa prestação de serviço.
f such an error occurs again, we shall be bound to
look for other suppliers. Se um tal erro voltar a ocorrer, teremos de procurar
outros fornecedores.
We regret to inform you that, owing to faulty
packing, one of our cases reached us in bad Lamentamos informá-lo que devido a uma embalagem
condition. defeituosa, um dos nossos caixotes foi entregue em más
condições.
As you have not been able to meet your delivery
Visto não ter podido respeitar o prazo de entrega,
dates, we have lost some of our most regular perdemos alguns dos nossos clientes mais regulares.
customers. We think a substantial compensation Pensamos que uma indenização significativa deveria ser-
should be paid to us for this highly inconvenient nos paga a fim de compensar esta situação
situation. desagradável.
How can a firm like yours let such mistakes occur? Como é que uma empresa como a vossa deixa que
tais erros aconteçam?
Under the circumstances, we cannot be held Dado às circunstâncias, não nos podemos
responsible for any damage during transport. All considerar como responsáveis por os estragos
claims have to be lodged with the shipping ocorridos durante o transporte. Todas as queixas
company têm de ser dirigidas à empresa de transporte
Owing to unforeseen circumstances we have not Devido a circunstâncias imprevisíveis, não nos foi
been able to honour our commitments, but we can possível honrar os nossos compromissos, mas
assure you that next time we will do our best to give certificamos que numa próxima ocasião faremos o
you entire satisfaction. nosso melhor a fim de vos dar inteira satisfação.
The insurance company will send you an adjuster to A companhia de seguros vos enviará um perito
assess the amount of the damage. para avaliar a importância dos estragos.
We would like to apologise for this Gostaríamos pedir desculpa por este mal-
misunderstanding and we can assure you that such entendido, e confirmamos que tais erros não
errors will not occur again. voltarão a acontecer.
We are not in a position to Não estamos numa situação que nos permita
We trust that your satisfaction with this initial order Estamos confiantes de que a sua satisfação para com
will afford us further opportunities of doing business esta encomenda inicial nos permitirá obter outras
with you. oportunidades de negociar com Vossas Excelências.
Thank you in advance for your future orders Para já agradecemos as encomendas que poderão
efectuar no futuro
Thank you in advance for your reply and your
courtesy. De avanço agradecemos a sua resposta e delicadeza
para com a nossa empresa.
If you require further particulars / information /
details Se desejar obter mais pormenores /informação
Introduction
Nowadays we have at our disposal a wide range of means of communication attending our various
needs and demands. Nevertheless, the business letter, fax or email are the most often used all over
the world, as they represent a permanent record which may be referred to as an evidence later.
Moreover, we can carefully plan, organise and draft the contents of any of these means and we
have the possibility to deal with intricate or lengthy subjects without losing track of whatever matters.
Letters may be a means of conveying confidential information as well.
The present trend of letters tends to a freer, less formal style as it is designed for easy reading, as
time is scarce. Therefore there are essential pieces of information that it must convey:
1. WHO wrote it
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.
It is printed or engraved on the firm’s stationery and should contain the name of the company, its
address, telephone number, fax, email, internet site
References
You must mention your reference and that of the person you are answering to if previously
mentioned.
They normally consist of the initials of the sender / date or number of mail
• Date
Do not use abbreviated forms of writing it. There is no need to put “th” or st” after the day of the
month
• Special message
• “Sir”; “Dear Sir” ; “Dear Sirs” or even ”Gentlemen” / “Dear Madam” ; “Mesdames” . These
salutations are recommended whenever you wish to be formal or if you have not exchanged
any letters previously with your correspondent.
• “Dear Mr Turner”, “Dear Ms Turner” (to an unmarried or married woman) , “Dear Mrs Turner”
(to a married woman) , “Dear Miss Turner” (to an unmarried woman) , “Dear Andrew” (to a
friend or someone you know well)
• Subject heading
It must be concise and overall it must sum up in a few words the main issue of your letter.
It must be clear and courteous. Its style should be easy to read and its ideas should be concisely
exposed.
Separate aspects of the same subject should be dealt with in separate paragraphs, and entirely
different matters are to be dealt with in separate letters.
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.
• The Signature
The name and position held by the writer should be mentioned immediately underneath his or her
signature.
EX: (signature)
Designation or position
• Enclosures
It indicates that something is to be sent with the letter and also the number of documents that are
enclosed: “Encl. 2”
7. Punctuation
Introduction
In most business letters free punctuation is adopted, nevertheless it may have its part to play in
avoiding ambiguity. In order to do so, here are some fundamental rules to keep in mind.
1. Capital letters
We use them to start a sentence, for proper nouns, for titles and certain abbreviations.
2. A full stop
We use it to mark that the sentence is completed. It was used after initials or titles until
recently.
3. A comma ( , )
• To add a further detail to a fact. (EX: It was clear, as he showed the evidence, that she
was guilty.
• To avoid confusion
4. A semi colon ( ; )
• It is used to point out a contrast in a description of facts (EX: Mary played tennis
beautifully; Ann could not stand it.)
5. A colon ( : )
It introduces a description or list, adds an example to what had been stated previously. It
introduces direct speech or announces a quotation.
They convey additional meaning to the sentence or the exposed idea; sometimes a comma
may replace them.
7. The Hyphen ( - )
It also divides words at the end of the lines, even though with the word processors it is
useless to do so.
They are used as the brackets are but add further emphasis.
To express amazement.
Inquiries or enquiries
It is a simple kind of letter that anyone has to write at some time or another, nevertheless it must
include:
• the reference of how you have been informed of the name, address and products sold by
your correspondent.
• You may enquire about price quotations, delivery dates, terms of payment, discounts, credit
facilities, after-sale service, etc…
• In the closing salutation you may thank your correspondent for the information provided.
Turner & Co
Preston, Lancashire
United Kingdom
4 February 2003
Chevignon SA
15 Rue Lafayette
Paris IX
France
Dear Ms Guerard
I have just obtained your contact through a common acquaintance of ours, Mrs Price, who kindly showed
me some of your products.
We have several fashion stores spread out in the United Kingdom and the Republic of Ireland and wish to
widen our range of brands in exhibited in our stores.
Will you be so kind as to send us a copy of your latest catalogue for the Summer collection along with the
price lists?
We would be grateful if you could also state your terms of payment, earliest delivery dates and discounts
for regular purchases.
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 should
avoid any superfluous detail.
Chevignon
….
10 February 2003
Turner & Co
….
Dear Mr Turner
In reply to your enquiry, we are sending you under separate cover, our new catalogue with the
Summer collection, with the price list and special discounts for orders in bulk.
We can supply any of the items, in the quantity you desire, within 6 days.
After studying our prices and liberal trade-terms, you will understand the advisability of an early
order, as we execute all orders in strict rotation.
We should therefore ask you to forward your order by mail, fax or email by the end of the month
if you wish to have these articles in stock for the Summer season sales.
We thank you for your enquiry, and we are looking forward to receiving your order.
Your faithfully,
Chevignon
Sylvie Guerard
Sales Manager
Orders
3. Quantity, number, weight, length, etc, must be clearly stated for each article.
5. All documents required – invoices, B/L (Bill of Lading), customs documents, etc.
8. Details of payment.
9. Delivery dates
TURNER & Co
Your ref
Our ref
27 February 2003
Chevignon
Thank you for the catalogue and price list which you so promptly sent me. I have decided to purchase the
…
Our national transport service, Dud and Dud, will be sending you a lorry to Paris IX as soon as our order is
executed. They have quoted me a reduced rate for a return load from Spain in the first week of March and
I would like to take advantage of it in case the goods are ready by then. Please inform me as that
possibility.
As soon as I receive your invoice, I shall ask you to draw on us for the total amount 30 days after sight
through Barclays Bank, London.
Yours faithfully,
Andrew Turner
Buyer
Execution of orders
Usually an order is acknowledged at once, often in the form of a repetition of the articles ordered,
which serves as a check on the accuracy of the order.
These letters must be courteous and refer to the goods. They must state that the order will be
attended to and that the delivery will be as prompt as possible or in accordance to the requirements
expressed previously and agreed by both companies.
CHEVIGNON
Your ref
Our ref
3 March 2003
Turner & Co
….
It is already being taken care of and there is no difficulty in getting the goods to you by the date you
require. Therefore you can inform your transport service that you may take advantage of their reduction
rate.
We shall draw on you for the invoice value Euros 32,000 at 30 days after sight through Barclays Bank,
London, to whom we have handed the commercial invoice, the Bill of Lading, and the insurance policy
taken out with the Fidelity Insurance Company.
The London branch of Lloyds Bank will deliver these documents to you on the date that you honour our Bill
of Exchange.
As soon as these goods are delivered in London, we would appreciate your notifying us.
We trust your satisfaction with this initial order will afford us further opportunities of doing business with
your stores.
Best regards
Chevignon
Sylvie Guerard
Sales Manager
They are necessary whenever there is no reply after an enquiry. They should not show surprise or
regret at not having received an order and should avoid any aggressive tone. They must be polite
and concise.
Harmer Ltd
Shoe Makers
17, St James Street
Canterbury
Your ref
Our ref
16 May 2004
For the attention of Mrs Samps
Nice Foot Ltd
23 Prince Phillip Avenue
Edinburgh
When you visited our stand at the English Fashion Exhibition you were interested in our Winter collection.
At your request, we sent you full details of this new collection, but at that time we could not guarantee
delivery before October. This may be the reason for which you have not placed an order with us. However,
with the increasing demands on our lines, we have extended production to another part of our factory, and
are now in a position to offer delivery by September.
As you may not have at hand the catalogues we provided during your visit, we are enclosing our latest
ones.
A first limited order can be delivered within a fortnight, so that you can display models in your stores, and
you can check how successful our models are.
Yours faithfully,
Harmer Ltd
James Jens
Head of the Sales Department
Most business transactions are conducted on credit terms by which the customer is allowed a
certain time for payment, which might vary from 14 days to 6 months.
Nevertheless, credit payment raises certain problems when a customer is new and the supplier
usually asks for references.
Dear Sirs,
We were very pleased to receive your order for gods to the value of …
As this is our first transaction with you, will you kindly send us the name of a bank or firm who would
be willing to act as a referee for you?
As soon as these requirements have been satisfactorily settled, we shall be glad to put your order
into execution.
We hope that this order will be first of many and will establish a long and agreeable business
association.
Yours faithfully,
….
Dear Sirs,
We have recently received an order for … from ….Ltd. They have given us your firm as a reference
and we should be obliged if you could give us some information about their financial status and
whether they are reliable and trustworthy.
Yours faithfully,
The invoice
• the description of the goods (reference number, quantity, unit price, etc…)
• the total price plus taxes (Value Added Tax), reductions if applicable are subtracted to find
the total price to be paid.
• Means of dispatch
If the customer has been overcharged, a credit note is issued to avoid any correction. The amount of
this note is deducted from the next invoice.
If the customer has been undercharged, then a debit note is made out.
Payment
The buyer wishes to prove that the goods sent to him have been paid for or will be paid for in
accordance to the agreed terms.
Most of the times in business transactions payment is made by a cheque, a Bill of Exchange, or a
promissory note. Any of these documents may serve as proof.
In spite of all the care usually given to the handling of an order, errors do occur and give rise to
complaints.
The letter of complaint should be reasonable and understanding. It must state clearly what is wrong
and pointing out the inconvenience caused, supported by facts in order to prove that the complaint is
duly justified.
…..
Dear Sirs,
On March 23, we requested a quantity of blue jeans according to the description on your catalogue,
for May 4.
We received your acknowledgement of this order, dated April 2, promising prompt shipment. In order
to enable to check this point, we shall enclose a copy of this document.
Two months later, we are still expecting the goods to be delivered and we have not received any
explanation for such a delay.
As long-time customers of your firm, we feel entitled to better service than this. Please advise us by
return of post when we may expect delivery of this order. If we cannot receive the goods that we
ordered by the end of the month, we must ask you to cancel the whole order, and we shall look for
other suppliers.
Best regards,
ACCOUNTING
ENGLISH I
IEFP FICHAS DE AVALIAÇÃO GLOBAL
a) In
b) Up
c) Out
d) off
a) Up
b) About
c) Off
d) in
a) Up
b) Off
c) Out
d) over
a) On
b) Off
c) For
d) In
a) Over
b) Off
c) In
d) down
a) told to be
b) talked of being
c) spoken to be
d) said to be
a) Do
b) to be done
c) doing
d) to do
b) them take
c) them to take
d) them taking
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
a) to go up
b) to going up
c) going up
d) gone up
a) Doing
b) to do
c) to doing
d) any answer
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
a) had to
b) needed
c) must
d) any answer
a) has to help
b) is to help
c) must help
d) any answer
a) to be
a) was
b) were
c) should be
a) Becomes
b) Became
c) will become
d) should become
a) Whatever
b) However
c) as though
d) none
a) Ring
b) Rings
c) should ring
d) either b) or c)
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.
5. My secretary spent many hours preparing that report for the auditor.
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.
4. He didn’t have much confidence but the confidence he showed us under those
circumstances surprised me.
6. The United States of America and (0) France have been invited to participate in that
meeting.
7. Tim plays (0) football and sometimes he plays the piano with a band.
8. (0) television has revolutionised the means of communication and information much
more than (0) radio.
4. Complete the underlined words in the following sentences with the correct suffix from the following
list: -hood ; -ful ; -ish ; -ness ; -ly ; -less ; -ship.
(10 Marks)
1. Not being sure about his client’s demands he tactly avoided the subject.
4. Some workers objected to the crudeness of this manager’s language when addressing
them.
4. It takes nearly as much time to reach London airport by bus from the terminal as it does to
fly from the airport to Paris.
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.
7. He had been working (to work) with this company for fourteen years when he was
dismissed.
9. He would have come at 9:00, if you had asked (to ask) him to.
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.
15. Our accountant had collected (to collect) all the relevant information before the auditors
arrived the other morning.
17. I’d rather be processing (to process) information than attend clients.
18. The supplier had waited (to wait) for hours when he was finally received in the
accountant’s office.
20. We had been (to sleep) for a few minutes when the telephone rang.
3. He had lost his key and he was desperately looking for it.
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.
1. Miss Thurp, whom I have known for many years, is coming to visit us next week.
4. The client whose car is parked in the drive-way must take parked it in the clients’ parking lot.
9. Mozart, whose music is the most beautiful expression of the soul, died at the age of 36.
(5 Marks)
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.
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.
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
5. We didn’t close the contract because you took too many risks.
The contract was not closed because he took too many risks.
1. Write an essay on the part played by a managing director in a business organisation. Show
the positive and negative aspects of his/her job. Mention some of his/her responsibilities and
daily tasks. (5 Marks)
2. Write a conversation that a accountant and a managing director are having on the closing of
the accounts for the year. Don’t forget to mention the possibility for calling the General
Board of Directors annual meeting soon. (5 Marks)
“Fair Good Co. Ltd. is a factory situated in Porto. It produces footwear for a well known
American department store, located in New York. U.S.A..
It exports its goods through a forwarding agent, Shipping and Forwarding Ltd.
Within two weeks it will export four containers of 40 feet each of 10.000 ready packed pair of
women (2.500), men (2.500) and children (5.000) shoes, with a gross weight of 1.5 kg each,
for a total value of 250.000 Euros, from Lisbon to N.Y. City, to arrive before September 15,
well in advance for Christma’s selling period.”
4. Write a letter to your supplier of kitchen ceramics ordering a certain quantity of items. Place
the order for January 1st.. Ask for colors, sizes and quantities, as well as a previously sent
sample of your own choice. (5 Marks)
5. Reply to your own letter in the name of your supplier referring technical difficulties in fulfilling
your demand for the date required, exposing the reasons for that delay. (5 Marks)
7. Explain what are the main steps an Accountant has to fulfill in his job. (5 Marks)
8. Mention a few differences between Accrual Accounting and Cash Accounting. (5 Marks)
9. Refer which are the primary users of both a Management Accounting and a Financial
Accountig system. (5 Marks)
10. Which financial documents are usually required by any company’s record-keeping system?
(5 Marks)
11. Determine which are the Assets, Liabilities and the Shareholders’ Equity to draw up a
balance sheet using the following information given in Euros:(20 Marks)
5. Inventory 223.476
6. Cash 162.733
8. Furnishings 75.000
12. Write a letter to a client acknowledging an order received yesterday. Enclose the pro−forma
invoice for the ordered products and refer to the new catalogue with the new line of products
you are sending now by separate mail. (5 Marks)
13. Your client received your catalogue and sent some inquires on the new products. Confirm
that the products will be ready for the next season and early orders will be settled according
to a first in first out priority system. (5 Marks)
14. You received a letter of complaint from your client, stressing his/her disappointment
regarding the handling of the order as the products of the new collection recently received
had defects on a 2% basis. Write a letter of explanation to your client mentionning what
happened with this and other orders. (10 Marks)
15. What would you say to your client in order to recognise your responsabilities in the process?
(5 Marks)
Resolutions
…/
6. In a Direct delivery the buyer is given a delivery note in duplicate. A copy must be signed by the
buyer and sent back to the seller. In the Indirect deliver, the seller sends the buyer a document
called a consignment note which lets the buyer know the date the goods were shipped and the
means of transport used. Before taking delivery of the goods and signing the delivery note, the
consignee must make sure that the goods have been delivered in good condition.
7. Accountants must keep the books and accounts up-to-date. In joint-stock companies the auditors
check out these books periodically, overall before the annual shareholders’ meeting. The
auditors are chartered accountants whose job is to make sure that all transactions have been
correctly recorded in order to prevent any fraudulent action or embezzlement.
The Accounts Department is also responsible for seeing that the budget is respected by
keeping an eye on production costs, making inventory and by drawing up the balance sheet
which is used to calculate profits, losses, taxes.
Certain books are compulsory, like the cashbook, the journal, the ledger, but also the
Accounts Payable book (bills, invoices to be paid to the suppliers), the Accounts Receivable
book (sums to be paid by the debtors), and the Customers’ Accounts book which indicates
the sums owed by customers who pay on credit.
In order to calculate a price accurately, other accounts are required. For example,
statements are regularly sent or downloaded from the production departments detailing the
raw materials and energy used, all labour costs, production losses and other relevant
information. By adding sundry expenses for things such as packing or painting, and
overheads, the production cost can be calculated and the profit margin fixed.
8. Accrual accounting is the record of revenues and expenses in the tax period in which any
business transaction takes place. The accountants record a revenue as the amount of a
transaction that will be received when the transaction is complete. Accountants, then, add the
sales figures to the income ledger. The sales may occur a few months before the payment is
received, but they must be recorded in the year they have been done, independently of the date
of payment. This system is a measure to control performance mainly used by corporations in
their financial reports. Cash accounting is the record of revenues at the time when payment is
received.
9. The primary users of a Management Accounting are the Organisation managers, the Chief
Executive Officers and the Chief Operating Officers. The primary users of a Financial Accountig
system are internal and external parties to an organisation, notably Organisation managers,
Investors, Government agencies, Suppliers, banks and lenders.
10. The three financial documents are the a balance sheet (is a picture of a company's financial
situation and position at a precise moment in time. It shows the company's assets − current
assets, fixed assets, intangible assets − current and long-term liabilities and the shareholders
equity. It is prepared at least once a year), the income statement (USA) or profit and loss account
(UK) (gives information on the company's financial history and financial operations throughout a
year. It subtracts all expenses from all revenues in order to show the company's net income −
profit and loss − at the end of the period. The analysis of the performance of a company results
from the comparison between the income statements of several years) and the document on the
changes in financial position (USA) or cash-flow statement (UK) (it shows the movement of cash,
or working capital, along with its sources and uses, within an organisation during an accounting
period. It forms an endless cycle starting in the purchase of materials, the payment of the
employees' salaries. These investments lead to production, which leads to sales and cash. This
statement helps to know where a company can find its financial sources, where is its capital
invested and what future plans it can really afford).
ASSETS
Cash 162.733
Inventory 223.476
Equipment 50.000
Furnishings 75.000
LIABILITIES
Bank Line 0
SHAREHOLDERS EQUITY
BIBLIOGRAFIA CONSULTADA
SANDLER, P.L. e C.L.Stott (1987), Manage with English, Oxford Univ Press. Londres