Cnam-Intec: UE 122 Nglais Appliqué AUX Affaires

ANGLAIS
APPLIQU
AUX AFFAIRES
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UE 122
anne 2014-2015
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Ce fascicule comprend :
La prsentation de lUe
La srie 1
Le devoir1 envoyer la correction
En collaboration avec
Soraya BELAROUSSI
Denis BOODHU
X1221-F1/4
Document de travail rserv aux lves de l'INTEC. Toute reproduction sans autorisation crite est interdite.
Anglais appliqu aux affaires Srie 1
Les auteurs:
Soraya BELAROUSSI: Agrge danglais, responsable de lUE Anglais appliqu aux affaires.
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Denis BOODHU: Professeur danglais au Cnam.
Lensemble des contenus (textes, images, donnes, dessins, graphiques,

etc.) de ce fascicule est la proprit exclusive de lINTEC-CNAM.
En vertu de lart. L.122-4 du Code de la proprit intellectuelle, la reproduction ou reprsentation intgrale ou partielle de ces contenus, sans autorisation expresse et pralable de lINTEC-CNAM, est illicite. Le Code de la
proprit intellectuelle nautorise que les copies ou reproductions strictement rserves lusage priv du copiste et non destines une utilisation
collective (art. L.122-5).
Document de travail rserv aux lves de lIntec Toute reproduction sans autorisation est interdite
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www.cnamintec.fr
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OBJECTIFS
Consolider les bases de la grammaire anglaise.

Acqurir des comptences en rdaction commerciale.
Amliorer la lecture et la comprhension de textes conomiques.
Faire une traduction anglais-franais.
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UE122 Anglais appliqu aux affaires
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Table
des matires
Prsentation de lUE etdelexamen
I. Le programme danglais appliqu aux affaires en DGC.......................7

II. Droulement du travail en cours distance..........................................8
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III. Bibliographie.............................................................................................9
IV. Mthodologie de lpreuve danglais appliqu aux affaires.................9
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A. Comment traduire un texte de langlais au franais..........................10

B. Expression crite...............................................................................13
C. Correspondance commerciale..........................................................20
D. Commentaire de document................................................................27
Plan annuel du cours
31
Partie1
33
A. Le prsent dun verbe........................................................................33

B. Limpratif et linfinitif.........................................................................46
C. Lutilisation du s au pluriel............................................................47
D. Lemploi des adjectifs........................................................................49
E. Les pronoms relatifs: who, which, that.............................51
F. Les mots apparents.........................................................................51
G. Quelques rgles dorthographe.........................................................56
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I. Grammaire..............................................................................................33
II. Les points principaux retenir de cette partie...................................60

III. Business and economy.........................................................................60
A. Types of business structures.............................................................60
B. Accounting: basic anglo-saxon principles........................................61
IV. Exercices de comprhension et de traduction...................................63
Partie2
67
I. Grammaire..............................................................................................67
A. Les formes passes dun verbe: le prtrit......................................67
B. Linfinitif..............................................................................................76
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C. Lusage des prpositions...................................................................79

D. Larticle dfini the: son emploi.....................................................80
E. Les noms et les adjectifs...................................................................82
F. Les pronoms relatifs who et which.........................................85
G. Lordre des mots................................................................................85
H. Les mots apparents: faux amis (verbes du 1er groupe).............86
I. Quelques rgles dorthographe.........................................................88
II. Les points principaux retenir de cette partie...................................89
III. Business and economy.........................................................................90
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A. Business: company growth...............................................................90

B. Accounting: the income statement....................................................91
C. Business organisation.......................................................................91
D. Corporate alliances and acquisitions................................................95
IV. Exercices de comprhension et de traduction...................................96
107
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Devoir1
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Annexes 103
Prsentation de lUE
etdelexamen
Bienvenue dans le cours de lUE 122 Anglais appliqu aux affaires de lIntec!
Le programme danglais appliqu aux affaires en DGC
I.
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Le cours danglais appliqu aux affaires de lIntec correspond au programme de lUE n12 du
nouveau DCG tel qunonc dans le BO n11 du 18mars 2010 (cf. programme ci-aprs). Il sagit
donc dun cours de niveau Licence pour lequel le programme officiel prvoit 150heures denseignement et quivalant 12 ECTS (crdits europens denseignement).
Programme danglais appliqu aux affaires BO n11 du 18mars 2010
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1. Thmes conomiques et sociaux
Les chocs ptroliers et leurs consquences
Les traits contemporains des changes internationaux

La place des firmes multinationales
La globalisation des marchs
La constitution despaces conomiques rgionaux (Union europenne, ALENA)

La monte en puissance des pays asiatiques
Les technologies de linformation et de la communication

Lvolution de la protection sociale
La concurrence et le droit
2. Lentreprise
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Lamnagement du temps de travail
Les formes juridiques de lentreprise (franaise)

Lorganisation de lentreprise
Les grandes fonctions de lentreprise
Les partenaires de lentreprise (fournisseurs, clients, banques)

La cration dentreprise
La stratgie de lentreprise
Lanalyse des performances de lentreprise

La communication interne et externe de lentreprise
Indications complmentaires
Le candidat doit montrer une connaissance suffisante de la langue (niveau B2 du cadre europen
commun de rfrence pour les langues) pour:
comprendre et commenter, en anglais, des documents de la vie des affaires tels que des textes;
graphiques et tableaux tirs de revues ou dun rapport annuel dentreprise;
rdiger une note de synthse, en franais ou en anglais, partir de documents en anglais;
concernant la vie des affaires;
rdiger, en anglais, un document commercial de base (lettre, devis, bon de commande).
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II. Droulement du travail en cours distance

Le but de ce cours est de vous prparer russir votre examen. Ainsi lapproche se veut pragmatique: il sagit de vous donner les moyens de comprendre un texte danglais des affaires,
dtre capable de le traduire et dcrire sur son contenu.
Dans les quatre sries constituant votre programme dtude, vous allez travailler sur les principaux points de grammaire, de vocabulaire et de structure de phrase de la langue anglaise. Ces
points doivent vous permettre, quand vous lisez un texte, de comprendre lide de lauteur et
inversement dexprimer clairement la vtre quand vous crivez.
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Chacune des deux parties des quatre sries se divisera en deux aspects: la grammaire en premier et des textes sur lconomie et les affaires en second. Afin dviter les malentendus dus aux
diffrences linguistiques entre les deux langues, les parties traitant de la grammaire anglaise
sont rdiges en franais. En revanche, les textes portant sur les affaires et la comptabilit sont
en anglais.
Ces points suivront un dveloppement progressif dune srie la suivante. Les premires sries
prsenteront les rgles de base devant tre observes pour comprendre correctement et rdiger
clairement. Les sries suivantes traiteront des variations plus complexes et les exceptions ces
rgles. Nous nous concentrerons sur les rgles qui devront tre les plus utiles votre succs.
Peut-tre seront-elles parfois prsentes de faons diffrentes de celles que vous avez originellement apprises, compte tenu du fait que la langue anglaise a volu et continue voluer. Pour
les variations entre langlais amricain et langlais britannique nous privilgions lusage international actuellement dominant le cas chant (normalement, les formes amricaines).
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La deuxime section de chaque partie abordera les concepts et les termes de lconomie
et des affaires. Elle comportera toujours un sous-titre sur la comptabilit et les documents
comptables. Nous vous encourageons bien tudier le vocabulaire de cette seconde section.
Les sries1 et 4 comprennent chacune un devoir rendre, similaire celui qui vous sera prsent lexamen, les sries2 et 3 en proposent deux.
Dans chaque srie, plusieurs exercices vous permettront de tester votre comprhension et
votre utilisation du vocabulaire et de la grammaire.
Pensez aussi profiter du site web o vous trouverez des explications supplmentaires (directement en anglais) ainsi que des jeux et des tests sur la grammaire et le vocabulaire, les affaires,
et la comptabilit. Ladresse est la suivante: www.cnamintec.fr ou www.cnam.fr/anglais.
Il est fortement recommand dtudier le cours avec attention. Beaucoup de termes sont retenir et assimiler. Notez un mot dans un contexte, une phrase avec des collatraux qui faciliteront
lassimilation ou bien notez un mot et son contraire.
Les exercices fournis demandent des sances de travail assez courtes. Cest la rgularit, voire
la rptition des tches qui entranera le progrs.
Boucler le devoir envoyer en une seule sance peut vous permettre dacqurir le rythme soutenu de lexamen. Nessayez pas de rduire la dure trop tt. Il est normal de passer du temps
sur les devoirs. Pour les devoirs envoyer utilisez votre livre de grammaire et votre dictionnaire
conomique.
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La section Grammaire abordera:

les temps des verbes;
les articles, les substantifs, et lemploi de la lettre s;
les adjectifs et les adverbes;
les prpositions;
les verbes particules;
lordre des mots dans la phrase;
des rgles dorthographe;
les correspondances de vocabulaire entre franais et anglais.
Quand on vous rend un devoir, ce sont les annotations dans la marge (si vous en avez laiss une)
qui doivent attirer votre attention plutt que la note obtenue. tudiez de prs les corrigs pour
remdier aux erreurs. Ne vous dcouragez pas si vous natteignez pas immdiatement vos
objectifs. Cest un travail de longue haleine et le progrs en langue se fait souvent par paliers.
Des efforts brefs mais souvent rpts sont la clef de la russite. Persvrez et bon courage!
III. Bibliographie
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Le cours par correspondance, trs abondant, est autosuffisant. Nanmoins, les tudiants ont
besoin de dictionnaires. Le Harraps shorter ou le Robert et Collins sont incontournables comme
dictionnaires bilingues. Lapprofondissement en traduction exige souvent un dictionnaire tout
anglais: le Cambridge Advanced Learners Dictionary chez Cambridge serait un choix judicieux. Nayez crainte, les dictionnaires tout anglais sont daccs trs abordable; dpassez vos
prjugs et vous comprendrez mieux les articles qui vous seront soumis.
Dictionnaire indispensable:
Dictionnaire conomique, commercial et financier (anglais-franais/franais-anglais) Langues
pour tous, Pocket.
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Livres de grammaire conseills:

Murphy, Essential grammar in use with answers, Cambridge University Press. Niveau lmentaire. Une version en franais existe galement.
Murphy, English Grammar in Use. Cambridge University Press. Niveau intermdiaire.
Hewings, Advanced Grammar in Use. Cambridge University Press. Niveau avanc.
La lecture darticles sur le net sera galement utile:
www.bbc.co.uk ou http://www.bbc.co.uk/worldservice/learningenglish/
IV. Mthodologie de lpreuve danglais appliqu aux affaires

Une preuve crite pouvant comporter, partir de documents fournis en anglais, la traduction dune partie dentre eux en franais ou la rdaction dun rsum ou dune note ou
de commentaires en anglais ou en franais ou la rdaction en anglais dun document
caractre commercial ou toute combinaison de plusieurs des exercices prcdents.
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Selon le bulletin officiel, lpreuve n12 du DCG est:
Elle dure 3heures et compte pour un coefficient 1.
lIntec, lpreuve se compose de plusieurs exercices:

des exercices de comprhension;
des exercices dexpression crite.
1. Comprhension de texte
a. Une comprhension crite
Elle porte sur un texte dordre conomique tir darticles dactualit, extraits de la presse britannique ou amricaine ou de documents exposant des situations rencontres dans lentreprise ou
en cabinet comptable.
b. Une restitution
Elle comprend soit:

la traduction dun ou deux paragraphes du texte;
soit un rsum de texte ou la synthse de plusieurs textes;
soit la reprise en franais de certains lments prcis du texte.
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2. Expression crite en anglais

Elle comporte deux types dexercice:
a.
soit un commentaire dtats financiers;
soit une note de synthse;
soit un commentaire de graphique.
b. Une rdaction
soit dun courrier comportant une problmatique prcise et dtaille;
soit dun mmorandum;
soit dun sujet conomique, financier.
Ci-aprs, vous trouverez tous les lments pour vous prparer ces diffrents exercices.
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A. Comment traduire un texte de langlais au franais
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La plupart des gens pensent que traduire signifie simplement changer tous les mots dun texte
anglais, lun aprs lautre, par le mot identique en franais et dans le mme ordre. Mais si vous
essayez de faire exactement cela, le rsultat sera probablement un texte incomprhensible! Le
Robert de poche propose une dfinition plus raliste: Faire passer dune langue dans une
autre, en tendant lquivalence de sens. Pour faire cela, il y a souvent plusieurs manires
possibles de communiquer fidlement le message.
1. Huit raisons pour lesquelles vous devez lire la phrase entire

avantdecommencer la traduire
Il importe de se rappeler que langlais et le franais ont beaucoup de similitudes de structure et

de vocabulaire mais galement beaucoup de diffrences. Ces diffrences rendent ncessaire de
rorganiser la structure et dadapter le vocabulaire et les images. En bref, voici les principales
diffrences entre les deux langues:
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En fait la squence de la phrase franaise est souvent exactement linverse de celle de la phrase
anglaise! Voici deux exemples importants:
En anglais le complment dobjet doit toujours suivre le verbe, ce qui nest pas forcment le
cas en franais:
I like my classes: Jaime mes cours.
I like them a lot: Je les aime beaucoup.
En anglais ladjectif et le nom utilis comme adjectif prcdent presque toujours les noms
quils qualifient, alors quen franais les mots correspondants se placent aprs. Si vous traduisez mot mot, vous faites un contresens:
An interesting idea: une ide intressante.
A successful strategy: une stratgie russie.
A race car: une voiture de course.
A car race: une course de voitures.
b. Les phrases anglaises sont faites de petits sous-groupes de mots
Ces sous-groupes ont une synergie et les mots doivent tre lus en tant que groupe. La phrase
The product production cycle begins with product design doit tre fractionne en trois
sous-groupes:
the product production cycle (le cycle de production dun produit);
begins with (commence par);
product design (la conception du produit).
Si vous essayez de traduire chaque mot lun aprs lautre, sans tenir compte des sous-groupes
de mots, votre traduction naura aucun sens!
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a. Langlais place frquemment les mots dans un ordre diffrent
c. Les adjectifs, les noms et les verbes anglais peuvent paratre identiques
Le mot race peut tre un nom une course, un adjectif de course ou bien le verbe aller
trs vite. Cest la position du mot dans la phrase qui lui donne son sens.
Exemples
d. Les phrases anglaises sont gnralement plus courtes

quelesphrasesfranaises
The race car raced to finish the race first.

Fragmente correctement en sous-groupes, la phrase se prsentera ainsi:
The race car / raced / to finish / the race / first.
(La voiture de course / allait trs vite / afin de finir / la course / en premier.)
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La mme ide sera le plus souvent exprime par une structure plus courte en anglais, ce qui veut
dire que vous devrez ajouter des mots pour que la phrase ait du sens en franais.
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Si nous regardons la traduction des deux mots anglais ci-aprs, nous pouvons dj voir la
diffrence:
database: base de donnes;
carmaker: constructeur de voitures.
e. Certains mots anglais peuvent tre implicites alors quils doivent
ncessairement apparatre en franais
Le mot that est par exemple frquemment omis en anglais. Son quivalent franais doit tre
ajout dans la traduction, ce qui va rendre la phrase plus longue. De plus langlais naura pas de
sens pour vous moins que vous ne reconnaissiez la prsence implicite de that.
Exemple
f. Le sens exact des verbes anglais ne peut tre compris

queparrapportaucontexte du temps
Le mot partenaire du verbe qui prcise la notion de temps se trouve normalement la fin de
la phrase. Comparez les deux phrases suivantes o le verbe est le mme mais avec des partenaires de temps diffrents qui par consquent conduisent des traductions diffrentes du
verbe:
I have worked with that company before: Jai travaill avec cette socit auparavant.
I have worked with that company since 2001: Je travaille avec cette socit depuis 2001.
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John said Susan thought it was a good idea: Jean a dit que Susan pensait que ctait une
bonne ide.
g. Une prposition qui suit un verbe peut changer le sens du verbe
Certains verbes, les verbes particules, peuvent tre associs diffrentes prpositions, chacune delles donnant au verbe un sens particulier. Pour traduire correctement, vous devez lire le
verbe et la prposition qui le suit et les traduire en tant que groupe:
She looked at the file: Elle a regard le dossier.
She looked for the file: Elle a cherch le dossier.
She looked after the file: Elle sest occupe du dossier.
h. Les mots doivent tre considrs dans leur contexte
etenparticulierdanslensemble de la phrase
Beaucoup de mots ont plusieurs sens possibles, chacun reli une situation spcifique:
a key: une cl
a key: une touche (de clavier)
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galement, entre langlais et le franais, il y a des faux amis, cest--dire des mots qui se
ressemblent mais ont en fait des sens diffrents.
Exemples
His policy was cancelled by his insurer: Sa police a t annule par son assureur.
The managers policy was approved by his boss: La politique du manager a t approuve
par son suprieur.
2. Procdure pour traduire

a. Lire dabord attentivement
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Tous ces points seront dvelopps dans les sries2 4.
Et enfin, beaucoup dexpressions utilisent des images diffrentes et ne peuvent tre traduites
directement, mot mot:
He beat around the bush before answering: Il a tourn autour du pot avant de rpondre.
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Lisez compltement le paragraphe. Ensuite lisez attentivement chaque phrase avant de la traduire. Pour chaque phrase identifiez les principaux paramtres:
si la phrase est affirmative, ngative, interrogative ou imprative;
le sujet, le verbe et les complments;
les sous-groupes dans la phrase;
le contexte de temps pour le verbe.
Noubliez pas que pour traduire correctement, il faut dabord comprendre correctement!
b. Trouver les quivalents franais
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Quand vous traduisez, soyez attentif:

aux inversements ncessaires;
aux mots qui doivent tre ajouts;
aux temps justes des verbes;
au vrai sens des groupes verbes-prpositions;
aux mots justes selon le contexte;
aux faux amis.
Rappelez-vous quil peut y avoir plusieurs faons de dire la mme chose.
c. Vrifier la clart de son style
Quand vous relisez la traduction, posez-vous les questions suivantes:

Ai-je communiqu le message essentiel?
Ai-je inclus les dtails ncessaires?
Ai-je utilis un bon franais, suffisamment clair, pour exprimer ces ides?
Ma traduction serait-elle claire pour un autre franais qui na pas lu le texte original?
Exemple applicatif
Exemple de traduction dun extrait de texte de langlais au franais (notez les quivalences):
Spurred on by mounting criticism over what many see as unfair special treatment for rich foreigners, the British Treasury has announced that the fun is over. Along with a new 18% flat rate for
capital-gains tax, the government is proposing an annual fee of around $60,000 for any foreigner
who lives in the country for more than seven years, and wants the tax man to keep his hands off
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Travaillez phrase par phrase. Pour chacune, ne commencez crire quaprs avoir identifi les
paramtres ci-avant. Ensuite, sous-groupe par sous-groupe, trouvez les quivalents franais
jusqu ce que vous atteigniez la fin de la phrase. Continuez ensuite avec la phrase suivante.
their non-British assets. Anyone unwilling to stump up that fee will have to pay taxes like everyone else. While the superrich may grit their teeth and accept the $60,000 bill as a minor irritation,
its expected that a significant number of Britains nondoms wont pay it, and will thus be forced
to join the general tax pool. Or theyll leave.
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Sous la pression de critiques grandissantes lgard de ce que beaucoup considrent comme

un traitement de faveur accord aux riches trangers, le ministre des Finances a annonc que
la partie est termine. En plus de la nouvelle taxe forfaitaire de 18% prleve sur les plus-values,
le gouvernement propose une redevance annuelle denviron 60000$ pour tout tranger rsidant
plus de sept ans dans le pays qui refuse que ltat ne mette la main sur ses actifs provenant de
ltranger. Quiconque rechigne sacquitter de cette redevance sera tenu de payer des impts
comme tout un chacun. Mme si les super-riches risquent de grincer des dents et considrent la
facture de 60000$ comme un moindre mal, on sattend ce quun nombre important de nonrsidents en Grande-Bretagne refusent de sen acquitter et ils se verront ainsi contraints de
rejoindre le commun des contribuables ou alors, ils nauront qu partir.
B. Expression crite
1. Les principes gnraux
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Lcrit demande une plus grande rigueur formelle que loral. En effet, le registre de langue est
plus soutenu. Pour russir une expression crite, il faut respecter quelques principes fondamentaux au niveau de la forme et du fond.
On veillera la correction grammaticale (emploi convenable de la syntaxe: les temps, les terminaisons des verbes, le s la 3e personne du prsent, les accords).
On veillera la qualit de la langue, cest--dire lutilisation dun lexique appropri au sujet (les
fonctions: par exemple, comment exprimer une opinion, une argumentation, une comparaison), ainsi qu lutilisation dun lexique riche et vari et de phrases complexes.
On veillera larticulation et lenchanement des phrases et donc lutilisation de mots de
liaison corrects (linking-words : terme qui regroupe diffrentes catgories grammaticales
comme les adverbes, les connecteurs, les conjonctions de coordination et de subordination, les
expressions). Les ides et les paragraphes doivent senchaner logiquement.
On veillera galement la ponctuation, qui semploie parfois diffremment du franais.
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a. La forme
b. Le fond
Il faudra lire le sujet attentivement et lanalyser afin de reprer les mots-cls.

Il faudra respecter la forme demande (essai, e-mail, lettre, mmo, dialogue).
Il faudra faire une liste des ides et les hirarchiser; chaque ide doit correspondre un paragraphe reli par des linking-words.
Il faudra mobiliser le lexique et les fonctions appropries au sujet.
Sil sagit dun essai, il faudra rdiger lintroduction, le dveloppement et la conclusion qui
devront senchaner logiquement. Lintroduction donnera une dfinition des mots-cls, reformulera le sujet et prsentera le plan. La conclusion reprendra les ides principales, apportera une
rponse la problmatique et proposera un largissement de la question.
Il faudra supprimer les redondances et aller lessentiel.
2. Linking-words
Attention!
Voici une liste non exhaustive des linking-words qui vous seront utiles pour la rdaction. Il
vaut mieux en slectionner quelques-uns plutt que de vouloir tous les retenir.
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Prsentation des arguments dans lordre (dabord, en tout premier lieu)

To begin with First and foremost First of all Firstly In the first place
Then Secondly
Thirdly
On the one hand on the other hand
Last but not least Lastly Finally
Examples: To begin with, the issue we are dealing with, is quite controversial. Secondly, we must
weigh the pros and the cons. Last but not least, it is difficult to make up ones mind.
Addition (de plus, dautre part)

Besides Moreover What is more Furthermore
Examples: Besides / Moreover / What is more / Furthermore, one has to consider the overhead
costs too.
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Contraste (pourtant, cependant, linverse, dautre part, en dpit de)

But However Still Yet Nevertheless
On the contrary On the other hand
In spite of Despite
Examples: However / Still / Yet I think your opinion is valuable. In spite of this / Despite the obvious benefits, there are clear disadvantages too.
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Comparaison (de la mme faon)

Similarly Likewise By comparison In comparison
Examples: You should notify any change of address to the Bonds and Stock Office. Similarly,
savings certificate are to be registered with the Post Office.
The stockbroker bought shares in the company and advised his clients to do likewise.
Cause et consquence (parce que, cause de, par consquent, donc)

Because Because of Owing to Due to
As a result As a consequence Therefore Thus Consequently
Examples: Because of / Owing to / Due to the strike, we had to drive to town. Therefore / Thus /
Consequently, it took us hours.
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Condition (si, si seulement, pourvu que)

If If only Provided Providing Suppose Supposing
Examples: If I were you, I would
You can do what you want provided / providing you succeed.
But (pour, afin de, pour que)
To In order to So as to
Examples: He disconnected the phone / not to / so as not to / in order not to be disturbed. He
did it to / so as to / in order to get some rest.
vidence (il va sans dire, bien sr)
It goes without saying Obviously There is no denying
As one might expect
Examples: There is no denying new technologies help save time. Teenagers are obviously better
at surfing the web.
Exemple (par exemple, cest--dire, tel que)
For instance For example Namely
Such as
Examples: Two famous politicians, namely, Kennedy, Nixon
Not all prices have increased so dramatically. Compare, for instance, the price of oil and of gas
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Concession (bien que, mme si)

Though Even though Although Even if
Examples: Though / Even though / Although they are well-off, they do not spend much on food.
Digression (dailleurs, en fait)

Anyway By the way It reminds me of
As a matter of fact
Examples: The company is doing well. As a matter of fact, we have doubled our sales budget.
Transition (quant , en ce qui concerne)

As for As regards As far as the manager is concerned
Concerning Regarding
Examples: As for / As regards / Concerning the second problem, I believe
Nuance (jusqu un certain point, dans une certaine mesure)

Up to a certain point To some degree To some extent
We must take into account We must weigh the pros and cons
Examples: This is true to some extent / degree / up to a certain point.
te
Temps (avant, aprs, une fois que, quand, pendant que, chaque fois, jusqu, depuis que, en
mme temps)
As soon as When While Once
Whenever Until Till Since
At the same time
Examples: As soon as / When / Once its price goes down, I will buy it.
Conclusion (en conclusion, en bref, en rsum)

To conclude In conclusion
In short In a word
In brief To sum up (To put it) in a nutshell All in all
Examples: In conclusion / To conclude, let me say that
To put it in a nutshell, education is the key word.
3. La ponctuation
Cn
a
-In
Opinion (en ce qui me concerne, je pense que, mon avis, je suis daccord, je ne suis pas
daccord)
As far as I am concerned In my opinion My opinion is
From a personal point of view
I agree with I disagree with
I strongly disapprove of such an idea I am in favour of
Examples: As far as I am concerned, I totally disagree with what he says. In my opinion, he is
wrong.
a. La virgule (Comma)
Elle ne semploie pas entre le sujet et le verbe et entre le verbe et le complment:

An advertising agency handles its clients advertising.
Elle semploie aprs les diffrents lments dune numration mais disparat avant le dernier
lment pour tre remplac par and:
Publicity involves market research, sales promotion, advertising and public relations.
Elle semploie pour une apposition:
Our new sales representative, Mr. Howard Smith, will be in London on Monday, January 23rd.
Elle semploie aprs une subordonne:
Once a bankrupt has obtained his discharge, the balance of his debt is wiped out.
Any time after the making of the receiving order, the debtor may make a proposal to his
creditors.
Elle peut semployer pour un dialogue:
He opened the door and said, Is this the meeting room?
201221TDPA0114
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Attention
Attention son emploi avec une proposition relative!
The employees, who were angry, went on strike (proposition non dfinissante mais explicative).
The employees who were angry went on strike (proposition dfinissante; seuls les employs
en colre se sont mis en grve).
b. Le point (Full stop (UK)/Period (US))
Il indique la fin de la phrase. Le premier mot dune phrase prend toujours une majuscule.
c. Le point virgule (Semi-colon)
d. Les deux points (Colon)
te
Il spare, lintrieur dune phrase, des propositions indpendantes mais troitement lies ou
des lments complexes dune liste.
A price is quoted franco when the goods are delivered free of charge to the customers premises;
free ex-warehouse, ex-works or loco when it does not include the carriage charges; free to etc.
-In
Ils sutilisent pour introduire une numration, une explication, un dialogue.

Railways quote two rates: a carriers risk rate and an owners risk rate.
Marketing includes all the different techniques used to sell a product or develop a service. It likewise involves the auxiliaries of trade: transport, financing, insurance, warehousing and publicity.
He said: This is the meeting room.
e. Le point dinterrogation (Question mark)
Il semploie pour poser une question.
What are commercial banks?
Il semploie pour indiquer une surprise, un ordre, une forte motion

Call us!
What a bargain!
g. Les parenthses (Brackets)
Cn
a
Elles semploient pour ajouter une information, un lment moins important dans la phrase.
A statement of account lists the amount and dates of the invoices sent during a stated period
(usually a month).
h. Le tiret (Dash)
Il peut sutiliser la place des parenthses, des deux points et dune virgule (langue courante).
Property is anything legally owned. It may be either real property land and buildings or personal property.
Street parking is permitted for short periods only either with or without discs or on payment
at parking meters.
i. Les guillemets (Quotation/Speech marks; inverted commas)
Ils sutilisent pour faire une citation et indiquer le discours direct.

He said: Our company is leading the market.
j. Le trait dunion
Il semploie entre les deux parties de certains mots composs.

Free ex-works: franco usine.
Follow-up letter: lettre de relance.
16
f. Le point dexclamation (Exclamation Mark)
4. Les exercices dapplication
Exercice1
nonc
TRAVAIL FAIRE
Choose the appropriate linking words: and, but, so, in addition, however, therefore, also, yet,
consequently, moreover, nevertheless, thus.
te
a.Profits have increased over the past few months . we start the new year in a
strong financial position.
b.. we have increased our share of the market.
c.. we should not underestimate competition.
Corrig
-In
a. Il sagit dune consequence, on peut utiliser: so, therefore, consequently, thus.

b. Il sagit dune information supplmentaire, on peut utiliser: and, in addition, also, moreover.
c. Il sagit dun contraste, on peut utiliser: but, however, yet, nevertheless.
Exercice2
nonc
a.The economic situation is I dont think it is a good idea to invest in luxury. (so as/so that/
such as/such that)
b.Just the boss got so angry with his secretary, I dont know. (because/why/as/that)
c.The sales team has been working hard the beginning of the year. (on/while/since/meanwhile)
Corrig
Cn
a
TRAVAIL FAIRE
Choose the appropriate linking words:
a. such that (consquence)

b. why (cause)
c. since (moment de dpart)
Exercice3
nonc
TRAVAIL FAIRE
Fill in the gaps with the appropriate linking words:
a. the specialists, the economy goes through great cycles.

b. waiting for help, you should try and do it yourself.
c. the difficulties, well have to go through with the project.
d.You will send a fax, sort the mail type the letters.
e.He works hard become a computer analyst.
f.You wont get the job you make a good impression.
201221TDPA0114
17
Corrig
a. according to
b. instead of
c. in spite of/despite
d. first, then, and/finally/eventually
e. in order/so as to/to
f. unless
Exercice4
te
nonc
TRAVAIL FAIRE
Match the linking words with the right notions.
Corrig
b. 4. introduction
d. 5. example
f. 1. contrast
h. 9. addition
j. 6. hesitation
Cn
a
a. 10. opinion
c. 8. insistance
e. 7. explanation
g. 3. cause
i. 2. conclusion
Exercice5
nonc
TRAVAIL FAIRE
Combine all the sentences into one effective sentence and use the right punctuation.
Example:
Hartford is the capital of Connecticut. It is the second largest city in the state.
Correction: Hartford, the capital of Connecticut, is the second largest city.
a.Manufactures once took advantage of Hartfords access to the Connecticut River. They also
enjoyed Hartfords well-educated workforce.
b. Today, great wealth abounds in Hartford. The wealth is centered in the insurance industry.
However, few manufacturing jobs are still available.
18
-In
1. contrast
2. conclusion
3. cause
4. introduction
5. example
6. hesitation
7. explanation
8. insistance
9. addition
10. opinion
a. according to
b. firstly
c. really
d. like
e. in other words
f. however
g. due to
h. moreover
i. all in all
j. well
c.Some students become nervous around computers. They are nervous around anything hightech. Other students seem to enjoy new challenges. They regard learning how to use computers
as a kind of game.
d.Ramonita Espinoza used to coach at Notre Dame University. She now works at Uconn. She is
the new soccer coach.
Corrig
Exercice6
nonc
-In
te
Il sagissait de lier les phrases en changeant la ponctuation et en ajoutant des mots de liaison
pour les rendre concises et efficaces. Il faut viter de dlayer les informations et aller lessentiel
dans un anglais le plus authentique possible et correct. Ces reformulations sont des propositions et dautres seraient possibles.
a.Manufacturers once took advantage of Hartfords access to the Connecticut River and the
citys well-educated workforce.
b.Although/Though/Even though there is much wealth centered in Hartfords insurance industry
today, there are few manufacturing jobs available.
c.Some students are nervous around computers or anything high-tech; others enjoy new challenges and regard learning how to use computers as a kind of game.
d. Ramonita Esinoza, the new soccer coach at Uconn, was formerly a coach at Notre Dame
University.
a.Mr Terry Burton is 50 years old. Mr Burton left Morgan Stanley in 2007. Mr Burton will join the
office of the chairman. This office was recently formed. In this office Mr Burton will give advice.
The advice will be on risk management and strategy.
b.Parents are paying to send their teenage children abroad for an education. They are middlleclass parents. There are tens of thousands of middle-class parents. The parents are from around
the world. The parents are paying thousands of dollars a year. The education is at private schools.
The schools are in distant countries. People in these countries speak English.
c.Tesla Motors makes cars. Tesla Motors is based in California. Tesla plans to build an electric
sports sedan. The sedan will have four doors. The sedan is for five passengers. The sedan can
be compared to a mid-range BMW. The price will be roughly $50,000.
d.Oliver Wilson has decided to leave our bank. Wilson is the junior accountant. Wilsons appraisal
was unsatisfactory. The appraisal is once a year. You may remember this. Therefore we will have
to start recruiting a new replacement. We must do so as soon as we can.
e.We experienced a shortfall in earnings last year. The shortfall was serious. The reason is that
we lost one of our customers. He was a major customer. The customer started buying from our
competitor. This is our principal competitor.
Cn
a
TRAVAIL FAIRE
Combine all the sentences into one effective sentence and use the right punctuation.
Corrig
a.Mr Terry Burton, 50, who left Morgan Stanley in 2007, will join the recently formed office of the
chairman where he will give advice on risk management and strategy.
b.Tens of thousands of middle-class parents from around the world are paying thousands of
dollars a year to send their teenage children for an education at private schools in distant Englishspeaking countries.
c.Tesla Motors, the California-based carmaker plans to build an electric four-door, five-passenger sports sedan, comparable to a mid-range BMW, that will sell for roughly $50,000.
201221TDPA0114
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d.Oliver Wilson, the junior accountant, whose yearly appraisal, you may remember, was unsatisfactory has decided to leave our bank, so we will have to start recruiting a new replacement as
soon as possible.
e.We experienced a serious shortfall in earnings last year as a result of losing one of our major
customers who started buying from our principal competitor.
C. Correspondance commerciale
Parts of a business letter
te
Senders details:
1. crire une lettre Writing a letter
Jean Maillon, Entreprises Maillon SARL, 15 rue Turbigo, 75003-Paris.

Email: maillon@wanadoo.com
Date:
12 June 2012
12th June 2012
June 12, 2012
June 12th 2012
Inside address:
Cn
a
The recipients name and address

Mr Alan Bates
General Manager
Ideal Wholesale Stores
25 Main Street
Oxford OX4 6JP
England
Purpose of the letter:
Re: outstanding invoice

Subject: outstanding invoice
Opening and closing salutations:
Dear Sir
Dear Madam
Dear Mr Bates
Dear Mrs Wilson
Dear Ms Hartford
Yours faithfully
Yours faithfully
Yours sincerely
Yours sincerely
Yours sincerely
Enclosures:
Enc: Curriculum Vitae
Encl: Curriculum Vitae
20
Ref: DKB/45
-In
Reference:
Exercice7
nonc
Le directeur de la banque o vous travaillez au poste de chef comptable vous demande de rpondre
au courrier dun client ventuel qui sollicite un prt bancaire pour agrandir son entreprise.
Vos coordonnes: Jean Chaumont, Chef comptable, Barclays Bank, 32 Bd Haussmann, 75002
Paris.
Le client: RayWilkinson, 55 rue de la Pompe, 75016 Paris
Corrig
-In
te
TRAVAIL FAIRE
Rdigez la lettre en lui demandant de vous adresser les documents ncessaires pour btir
son dossier: le bilan et le compte de rsultat des trois derniers exercices, les statuts de son
entreprise, le dlai prvu et le devis pour les travaux, etc.
Ajoutez tous les lments que vous jugez ncessaires dans ce genre daffaire.
Proposez-lui un rendez-vous pour discuter du type de prt, son degr de solvabilit, le remboursement, lassurance, lhypothque, etc.
Pensez inclure les lments tels que date, rfrence, objet, salutations et formules dusage.
Reference: PL/404
22nd March 2014
Mr Ray Wilkinson
55 rue de la Pompe
75016-Paris
Re: Bank loan
Dear Mr Wilkinson
I would like to acknowledge receipt of your letter dated 3rd March and thank you for your interest
in and the choice of our bank. (I have duly received your letter dated).
First of all, I have to inform you that we will have to make up a file for you as you are a new client
with us. As such, I would be most grateful if you would forward the following documents which
are indispensable in order to handle your case the balance sheet and the profit and loss
statement for the past three years, copies of ownership, the memorandum and articles of
association of your firm, as well as the pro forma statements for the next three years.
If you already have the dates and an estimate for the renovation, kindly inform us as well.
We would have to set up an appointment to discuss your current indebtedness, the terms and
conditions of repayment, the type of loan you would like to take out (long, medium or short term)
and the interest rates. There is also the question of the sort of collateral you intend to offer or a
mortgage (fixed or ajustable rates) and the insurance policy suited to your needs.
May I suggest a meeting with you mid-April, preferably in the morning at our office. Should you
require any further information to assist you in putting together your dossier, do not hesitate to
get in touch with me on extension 88.99.
Please find enclosed a copy of our Barclays Credit brochure.
I look forward to hearing from you in the near future and to doing business with you.
Yours sincerely,
Signature
Jean Chaumont
Chief Accountant
Encl: 1 brochure
Cn
a
BARCLAYS BANK
32, Boulevard Haussmann, 75002 Paris, France
Tel.: 01.22.33.44.55 Fax: 01.55.66.77.88
email: barclaysb@wanadoo.com
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21
2. crire un email Writing an email

a. Donts
meredith.woodward@hearst_corp.co.eg
30:3:12
10:35
idris@idrisshaker.com
Hello!!!! (1)
From
Date
To
CC
Subject
te
hi (2) Idris
Hope things r (3) well with u, its good 2 know that u will be back in egypt (4) again in dec to hold
your seminar on effective biz letter writing. PLS LET ME HAVE SOME FREE DATE (5) while u r
over here. Some bookstores r interested ina talk cum singing (6) event,
I hope u will agree to take part.
Tnks & regs (7)
Meredith
b. Dos
meredith.woodward@hearst_corp.co.eg
30:3:12
10:35
idris@idrisshaker.com
Book signing in Egypt
Cn
a
From
Date
To
CC
Subject
Hello Idris
I hope things are well with you.
I was pleased to hear that you will be back in Egypt again in December to hold your seminar on
Effective Business Letter Writing.
Some bookstores are interested in asking you to do a talk and signing event. I hope you will
agree to take part. If so, please let me have some free dates while you are over here.
See you soon.
Meredith
22
-In
(1) It is a poor subject line.

(2) Hi is OK, but use a capital letter.
(3) Abbreviations like r, u and 2 are only suitable for mobile phone text messages.
(4) Use capital letters.
(5) Dont abbreviate. Capitals are like shouting and aggression. They are not polite.
(6) Check your spelling. The writer probably means signing.
(7) Avoid abbreviations like this at the close (Please, Thanks and regards).
Phrases for e-mails and letter writing

Openings:
The standard opening for formal correspondance: Dear
Dear Sir
Dear Mr Wilson
Dear Madam
Dear Mrs Jones
Dear Sir or Madam
Dear Ms Harrison
Dear Sirs
Please find enclosed / attached
-In
Good/bad news:
We are pleased to announce / to inform you that
We regret to inform you that
I am afraid it would not be possible to
As stated in your letter/fax of [date]

I wish to draw your attention to the
I wish to inform you that
I am writing to inform you that
I am writing to express my dissatisfaction with
Please note that
te
Useful phrases:
Thank you for your letter of [date] concerning
Thank you for sending me a [catalogue, quotation]
Thank you for your enquiry of [date]
I refer to your letter of [date] concerning
Further to our telephone conversation of [date]
I am writing to confirm our telephone
conversation of [date]
I would be grateful if you could forward me a
[price list, catalogue]
I am contacting you regarding
We regret any inconvenience caused
We would like to cancel our order n
Orders:
I am pleased to acknowledge receipt of your
order n
Your order will be processed as quickly as
possible
Unfortunately, these items are no longer

available / are out of stock
Prices:
You will find enclosed our most recent catalogue Please note our prices are subject to change
and price list
without notice
We have pleasure in enclosing a detailed quotation Our terms of payment are as follows:
Cn
a
Apologizing:
We are sorry for the delay in replying
I would like to apologize for the delay /
inconvenience
I am pleased / delighted to inform you that

Unfortunately, we are unable to
I am writing to complain about
Payment:
According to our records we have not yet
received payment of
Closures:
I look forward to hearing from you
I would be most grateful if you would look into
this matter as soon as possible
We hope you can settle this matter to our
satisfaction
We look forward to a successful working
relationship in the future
Please contact me if you require further details
You will receive a credit note for the sum of

I look forward to hearing your response
I trust that you will give this matter your urgent
attention
Please do not hesitate to contact me should
you require further information
Please let me know as soon as possible what
action you propose to take
Ending:
If you know the persons name use: Dear Mr Bates Yours sincerely
If you dont know the persons name use: Dear SirYours faithfully
Sincerely
Sincerely yours
201221TDPA0114
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Personal e-mail and letter writing phrases

Openings:
The standard opening for personal correspondence is Dear but variations include:
Hi
My dear
Hello
My dearest
Darling
I am happy to announce that

I was delighted to hear that
I am sorry to inform you that
I was so sorry to hear that
te
Useful phrases:
Thank you for your letter [inviting, offering, confirming]
I am very grateful to you for [letting me know, offering, writing]
It was so kind of you to [write, invite, send]
Many thanks for [sending, inviting, enclosing]
I am writing to tell you that
-In
Closures: For acquaintances and informal situations

Regards
With best wishes
Best wishes
Kindest regards
Best regards
Exercice8
Cn
a
nonc
Le client: M.Gilles Duprez, 50 avenue Trudaine, 75009 Paris.

Email: gduprez@hotmail.com
Votre socit: M.Jean Maillon, Entreprises Maillon SARL, 15 rue Turbigo, 75003 Paris. Email:
maillon@wanadoo.com
Vous tes le chef comptable dans la socit Entreprises Maillon SA. La facture dun client,
M.Gilles Duprez, pour une somme de 8550euros aurait d tre rgle depuis un mois. Le dlai
pour le rglement est de 30jours. Votre directeur vous demande de traiter ce dossier.
TRAVAIL FAIRE
1.Envoyez un e-mail de rappel de quelques lignes M.Duprez.
2.Vous navez toujours pas de nouvelles aprs 15jours. Envoyez-lui cette fois-ci une lettre
en recommand. Joignez une photocopie de la facture. Soyez ferme et menaant.
3. M.Duprez se manifeste finalement. Envoyez un e-mail de quelques lignes au nom de
M.Duprez. Prcisez les raisons de loubli. Un chque sera expdi tout de suite.
24
Closures: Affectionate variations for close friends and family

All my love
See you soon
All the best
Once again many thanks
Love
I look forward to seeing you soon
Lots of love
With love and best wishes
Much love
With love to you all
With love
Do give my kindest regards to
Love from us both
Corrig
1. E-mail. A reminder
From
Date
To
maillon@wanadoo.com
29 January 2012
gduprez@hotmail.com
te
Re: Outstanding invoice

Dear Mr Duprez
I am writing to let you know that your account no AXZ 65709 is currently overdue. The deadline
for the settlement of your bill was 15 January. May I remind you that credit is granted for a
30-day period. Please find attached a copy of your statement of account which shows a balance
due of 8550euros.
Thank you for your prompt attention to this matter
2. A letter. A final reminder
-In
Yours sincerely
Jean Maillon
Managing Director
Ref: DXZ/22
23 February 2012
Mr Gilles Duprez
50 avenue Trudaine
75009 Paris
Re: Outstanding invoice
Dear Mr Duprez
On January 29, we called your attention to the outstanding balance of 8550euros on your
account no AXZ 65709. According to our records we have still not received payment nor have we
received a reply to our mail.
We extended credit to you on your account in good faith and expected payment under our
normal thirty-day terms, which we feel are most reasonable. So that no further action on our part
will be necessary, we would appreciate your prompt settlement in full or the courtesy of a reply
why payment is being withheld.
Unless we receive a prompt reply on this matter, we will have no alternative but to transfer your
file to our legal department. We would, of course, prefer not to have to resort to such drastic
measures.
Please find enclosed a copy of your statement of account.
We look forward to hearing from you in the very near future.
Yours sincerely
Cn
a
REGISTERED LETTER
M. Jean Maillon
Entreprises Maillon SARL
15 rue Turbigo, 75003 Paris
Telephone: 01.45.56.82.10
Fax: 01.45.56.88.11
email: maillon@wanadoo.com
Signature
Jean Maillon
Managing Director
Enc: 1
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3. E-mail. An apology
Re: outstanding invoice
Dear Mr Maillon
Duly received your mail. We have just renovated our office and I am afraid your invoice was mislaid.
In addition, our computer system broke down recently. I will be sending you a cheque for the sum
of 8550euros today. Please accept my sincere apologies for any inconvenience caused.
I look forward to doing business with you as usual in the future.
3. crire une note Writing a memo
te
Gilles Duprez
Yours sincerely
-In
A memorandum (or memo) is a very common form of business communication which is

exchanged between members of the same organisation, and often requests action to be taken.
It may be sent to a single person or a group of people.
There are different techniques used in memo writing, but several basic rules should always be
applied:
Memos are a little less formal than letters so it is best to use simple language and a neutral tone.
You should keep your memo clear: use short and simple sentences.
A memo should not be any longer than one page. Most people do not have time to read long
memos.
The opening and closing formula can be more direct and less formal than in a letter.
Cn
a
Sopharmax Laboratories are sending a delegation of executives to Switzerland to negotiate an

important contract, so the executives are going to attend a series of seminars given by Ulrich
Meyer, a Swiss consultant.
Read the memo from the Managing Director to the Human Resources Manager, Lawrence
Greenfield. It shows the parts of the memo (A-F).
A. When the memo is sent.
B. Name of the person to whom the memo is sent.
C. A short heading which tells you what the memo is about.
D. A brief introduction to the memo giving the most important information.
E. The body of the memo (can be done in the form of a list enumerating the actions to take).
F. The conclusion of the memo, which often recommends a course of action.
Sopharmax
Memorandum
A DATE
20th December
B TO
Lawrence Greenfield, Human Resources Manager
FROM
Harry Mallet, Managing Director
C SUBJECT or RE
Seminars on national regulations on the safety of drugs.
Lawrence
The trip to Geneva has been confirmed for the 18th of next month. Ive decided to go ahead with
D
the seminars as we discussed before.
Could you contact the consultant you mentioned and get back to me about the following:
The topics he covers
E Short description of each topic
Whether you think we should use his services or look for someone else
We havent much time, so could you arrange this asap* and also check the availability of the
F
executives who will be involved in this training.
H.M.
* as soon as possible
26
Exemple applicatif
D. Commentaire de document
1. Dealing with numbers
a. Numbers: 15, 50, 15,000: fifteen, fifty, fifteen thousand
486: four hundred and eighty six
Lutilisation de and se produit seulement entre les centaines et les dizaines.
1,467: one thousand four hundred and sixty seven
En anglais amricain, on se dispense du and: one thousand four hundred sixty seven
te
b. Les mots tels que dozen (douzaine), score (vingtaine), hundred, thousand,
million et billion ne prennent jamais la marque du pluriel (s) sils sont prcds dun
nombre. Ce sont des adjectifs donc invariables: 2dozen eggs, four score files, two hundred
Euros, fifty million claims, 1.6billion premiums.
Ces termes prennent la marque du pluriel quand ils sont des noms employs dans le sens de
des ou plusieurs:
Millions of members have insurance policies. Des millions de membres ont des polices
dassurance.
-In
c. How should these figures be spoken?

269,457,310: two hundred and sixty-nine million, four hundred and fifty-seven thousand, three
hundred and ten
9,479,000: nine million, four hundred and seventy-nine thousand
53,448,291: fifty three million, four hundred and forty eight thousand, two hundred and
ninety-one
e. Percentage (%)
75% (seventy five per cent), avec laccent sur la deuxime syllabe
f. Totals
The population of France totalled (came to) 60,000,000 last year.
g. Fractions
1/2: a half
1/3: a third
1/4: a quarter
Cn
a
d. Decimals
Les dcimales sont indiques par un point (point) et pas par une virgule (comma).
Aprs la dcimale, on prononce chaque chiffre sparment:
43.35 (forty three point three five)
Aprs la dcimale, le zro se prononce O, comme la lettre de lalphabet:
3.05 (three point O five)
2/3: two thirds

5/8: five eighths
3/4: three quarters
h. Mathematical symbols
3 +8: three plus eight
15 9: fifteen minus nine
8 4: eight times four
5 +4= 9: five plus four equals nine
6
: six divided by two
2
A >B: A is greater then B
A is more than B
A <B: A is less than B
A is smaller than B
201221TDPA0114
27
2. Describing trends
Some of the most common expressions used to describe trends are set below.
To indicate upward movement
a rise
an increase
a climb
a jump
to rise
to increase: to go up
to climb
to jump / to reach a peak
To indicate downward movement
To indicate stability
To level out/off
to remain stable
To indicate fluctuation
-In
To fluctuate
to fall
to drop
to decline
to decrease
te
a fall
a drop
a decline
a decrease
3. Intensifiers and softeners
B is fractionally higher than A / A is marginally lower than B

B is somewhat lower
A is slightly higher than B / B is a little lower than A
A is considerably higher than B / B is substantially lower than A
A is a great deal higher / B is far lower / much lower / dramatically lower than B
A: 298 B: 300
A: 100 B: 60
A: 200 B: 190
A: 400 B: 200
A: 200 B: 50
4. Rates of change (nuancer)

Examples
With adverbs
Cn
a
In 2013, sales rose slightly

dramatically = sharply = rapidly
gradually = steadily
With adjectives
There has been a slight / sharp / steady fall in population since the war.
5. Use of prepositions in the context of trends
The percentage rose from 70% to 90%.

The figure fell from 90 to 70.
The amount stayed / levelled out at 300,000.
The figure went up / rose by 5percent.
There was a rise of 10percent last month.
There has been a drop in sales lately.
28
Compare
Exercice9
nonc
Commenting a (line) chart
140
120
100
80
Ice cream
be
m
ce
be
De
ov
em
ob
ct
be
em
pt
gu
Se
Au
Ju
Ju
-In
st
ly
ne
ay
ril
Ap
ar
ch
M
ry
ua
br
Fe
Ja
nu
ar
20
er
40
te
60
Hot snacks
Corrig
Les mots de liaison sont souligns.

Notez lemploi des temps selon quil sagit:
dune priode passe (preterit);
dune priode dont on fait le bilan jusqu prsent (present perfect);
dune prvision (be expected to/before cast to be likely to).
Cn
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This report was issued on November 2014.

This chart shows the 2014 results of sales of ice cream and hot snacks in your company. Write
a report to describe the performance of these products, and provide explanations.
Figures are given in millions of euros.
This report summarises the 2014 performance of two lines of our core products, namely (cest-dire), ice cream and hot snacks.
Ice creams sold on average (en moyenne) 10 million euros during the first quarter due to the cold
weather, before rocketing in the months May to August and reaching a peak in August at
120million euros. The beautiful weather resulted in / caused these excellent figures.
However, as you know, they have plummeted to just 10 million euros in November.
Concerning hot snacks, we sold approximately 100 million euros per month over the first two
months of the year, after which their sales shrank to just under 60 million in June down from 80million in April. They then rose again to 80 million in July before dipping/dropping to 50 million in
November. Sales are expected to soar/are likely to reach (pour atteindre) 120 million in December.
In summary, these figures show that sales of these two lines are highly seasonal as they completely
rely on the weather.
201221TDPA0114
29
c
te
-In
m
Cn
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Plan
annuel du cours
Srie1
Partie2
I.Grammaire
II.Les points principaux retenir de cette partie
III.Business and economy
IV.Exercices autocorrigs
Cn
a
Partie3
Srie2
-In
I.Grammaire
te
I.Grammaire
Partie1
Partie4
I.Grammaire
Srie3
Partie5
I.Grammaire
201221TDPA0114
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Partie6
I.Grammaire
Partie7
te
I.Grammaire
Srie4
-In
Partie8
32
Cn
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I.Grammaire
partie
I. Grammaire
te
A. Le prsent dun verbe
Langlais est extrmement prcis pour exprimer le temps dune action. La spcificit, la multiplicit et la complexit des rgles font du temps prsent probablement le plus difficile appliquer
pour quelquun dont langlais nest pas la langue maternelle.
1. Le prsent des verbes be, can, must, have got
-In
Commenons par quatre verbes dont le comportement est assez similaire en franais: be (tre),
can (pouvoir), must (devoir), et have got (avoir).
Dans le tableau ci-aprs, les expressions en italique correspondent aux formes contractes.
MUST
HAVE
GOT
I can (forme invariable

toutes les personnes)
I must (forme invariable
toutes les personnes)
I have got** / Ive got
he has got* / hes got
Forme interrogative Forme interrongative

am I?
am I not? / arent I?
is he?
is he not? / isnt he?
are we?
are we not? / arent we?
can I?
can I not? / cant I?
I must not / I mustnt
must I?
must I not? / mustnt I?
I have not got / I havent got

he has not got / he hasnt got
have I got?
has he got?
have I not got? /

havent I got?
has he not got? /
hasnt he got?
Cn
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CAN
Forme ngative
I am not / Im not
he is not / he isnt, hes not
we are not /we arent
were not
I cannot / I cant
Forme affirmative
I am / Im
he is* / hes
we are** / were
BE
* Formes identiques pour he, she et it.

** Formes identiques pour we, you et they.
a. Points retenir sur la structure

La forme affirmative
Le sujet prcde toujours le verbe:

Exemples
The documents are ready.

I must obtain the authorization from the accountant (comptable).
La forme contracte est prfrable pour la langue crite aussi bien que parle. La forme non
contracte est approprie lorsque lon veut insister sur le sens, et aussi pour les documents
formels tels par exemple des contrats.
201221TDPA0114
33
La forme interrogative
Pour be, can et must, la forme interrogative se construit en inversant les positions
relatives du sujet et du verbe.
Exemples
Are the documents ready?
Can you transfer (virer) the money into my account (compte)?
Must I obtain the authorization from the accountant?
Pour have got, seulement have et has sont inverss avec le sujet et got reste sa
position initiale (aprs le sujet).
Have you got the data (donnes)?

Has the secretary got the file (dossier)?
te
Exemples
Exemples
-In
Dans une question, la position du sujet est fixe, que ce soit un nom ou un pronom. Le sujet nest
jamais le premier lment dune question; il est toujours aprs am, is, are, can, must, have,
et has:
Is Microsoft a computer company? (et non: Microsoft, is it a computer company?)

Is it a computer company?
Has it got a large staff (effectif)?
Must the employees work hard?
La forme interro-ngative
Exemples
Cn
a
Formes contractes
Arent the calculations right (juste/exact)?
Cant she attend (assister)?
Mustnt we respond quickly?
Havent I got everything?
=
=
=
=
Formes non contractes

Are the calculations not right?
Can she not attend?
Must we not respond quickly?
Have I not got everything?
Remarquez galement cette forme particulire: Am I not? contract devient Arent I?

b. Utilisations spciales de to be
Dans certains cas, langlais utilise to be l o le franais emploie faire ou avoir. Voici
les plus importants retenir:
To be remplace faire:
Its nice out Il fait beau
Its dark out Il fait nuit
Its light out Il fait jour
To be remplace avoir:
Im thirty years old Jai trente ans
Im hungry/thirsty/sleepy Jai faim/soif/sommeil
Im right/wrong Jai raison/tort
34
Remarquez la diffrence entre les formes contractes et non contractes dans la tournure
interro-ngative:
Remarquez les traductions du mot right selon les sujets employs:

Pour les choses: Its right (cest exact/juste)
Pour les personnes: Were right (nous avons raison)
Il y a est traduit par there is au singulier et, au pluriel par there are:
There is one document Il y a un document
There are many documents Il y a beaucoup de documents
Exemples
Rappel
-In
Im now able to estimate the costs (cots/frais/charges).

Is he able to come?
They arent able to do it.
Arent you able to help us?
te
To be able to remplace pouvoir:

To be able to est frquemment une faon dexprimer le verbe pouvoir:
I am able to= I can
She (he/it) is able to= She (he/it) can
You (we/they) are able to= You (we/they) can
To be remplace aller:
How are you? Comment allez-vous?; Comment vas-tu?
Im fine, thanks. Je vais bien, merci.
How is business? Comment vont les affaires?
Exemples
To be supposed to remplace devoir:

Must est la traduction de devoir au sens dobligation ou de ncessit. To be supposed
to signifie littralement tre suppos et est employ pour devoir dans le sens dune
probabilit ou dun vnement planifi qui doit se produire plutt que dune ncessit. Il ne
peut donc avoir le mme sens que must.
Cn
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On emploie la prposition to aprs les formes de be able, mais jamais aprs can:
Jepeux le faire: Im able to do it ou I can do it.
The bus is supposed to come now: Le bus doit arriver maintenant.

(et non pas: The bus must come now.)
Hes supposed to see them today: Il doit les voir aujourdhui; il est prvu que
To be supposed to peut galement signifier tre cens au sens dune conformit une
rgle, des instructions ou un rle.
Exemples
Accountants are supposed to prepare the accounts. They arent supposed to give an opinion
on the accounts.
Statutory auditors (les commissaires aux comptes) arent supposed to prepare a companys
financial statements (tats financiers). They are supposed to judge if the accounts give a true
and fair view (image fidle) of a companys finances.
Phillip Jones is supposed to be one of the best lawyers (avocat; juriste) in NewYork.
201221TDPA0114
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Rappel
On emploie to avec les formes de supposed to, mais jamais avec must:
Elle doit partir: She must leave (= obligation)
She is supposed to leave (= cest prvu)
2. Le prsent de tous les autres verbes

a. Le prsent simple
La structure du prsent simple
Exemple
work (travailler; marcher/fonctionner)
Forme interrogative
do I work?
does he work?
Forme interrongative
do I not work? / dont I work?
does he not work? / doesnt
he work?
-In
Forme affirmative
Forme ngative
I work**
I do not work / I dont work
he works*
he does not work /
hedoesnt work
te
Pour tous les autres verbes (cest--dire tous les verbes sauf be, can, must, have
got), il existe deux formes possibles du prsent. Le premier est le prsent simple. Cette
forme du prsent se construit comme suit (dans le tableau ci-aprs, les expressions en italique
correspondent aux formes contractes).
** Formes identiques pour we, you, they et I.

* Formes identiques pour he, she et it.
Les points retenir
Il faut mettre un s la fin du verbe pour indiquer la 3e personne du singulier (he, she, it, this,
that).
Les formes interrogatives et ngatives
Cn
a
La forme interrogative est construite avec laddition de do (pour les sujets I, you, we, they,
these, those) et does (pour he, she, it, this, that) devant le sujet. La forme ngative utilise
dont ou doesnt (pour la 3e personne du singulier) devant le verbe. Lutilisation de
does ou doesnt supprime le s la fin du verbe!!:
He works.
You work.
Does he work?
Do you work?
He doesnt work.
You dont work.
Doesnt he work?
Dont you work?
Remarquez l aussi les diffrences dans la position des mots entre les formes contractes et non
contractes:
Doesnt this machine work?
ou
Does this machine not work?
Tous les verbes, lexclusion de be, can, must et have got, doivent tre utiliss
avec do/dont et does/doesnt:
What types of films do you like?
When do they prepare the budget?
Where does the company have its headquarters (sige social)?
36
La forme affirmative
Comparez les formes interrogatives et ngatives au prsent pour be, can, must, have
got avec les formes pour tous les autres verbes (avec work comme exemple):
Formes interrogatives
Is he competent?
Can he do the job?
Must he do the job?
Has he got the skills?
Does he work well?
Formes ngatives
He isnt competent.
He cant do the job.
He mustnt do the job.
He hasnt got the skills (comptences).
He doesnt work well.
Le verbe do
Le verbe do fonctionne comme les autres verbes en utilisant les auxiliaires do et does:
Do we do?
Does she do?
We dont do.
She doesnt do.
Dont we do? (Do we not do?)

Doesnt she do? (Does she not do?)
Exemples
te
We do.
She does.
What do you do for a living?: Que faites-vous dans la vie?

How do you do this procedure?
-In
Les verbes have got et have
Ces deux verbes ont exactement le mme sens: avoir ou possder.

Leur seule diffrence rside dans la construction de leurs formes ngative et interrogative.
We have got.
We have.
Have we got?
Do we have?
We havent got.
We dont have.
Havent we got?
Dont we have?
The company has one subsidiary (filiale)= The company has got one subsidiary.
I dont have the time to speak now= I havent got the time to speak now.
Les verbes must, have got to, have to

Ces trois verbes veulent dire devoir dans le sens dobligation et ncessit. L encore, la seule
diffrence rside dans leurs structures:
Must we amortize (amortir) it?
Do we have to amortize it?
Have we got to amortize it?
Cn
a
Parfois, les deux formes sont utilises dans la mme phrase:

We dont have the money, and we havent got the infrastructure.
(Des diffrences plus subtiles entre ces trois verbes seront explores dans des sries ultrieures.)
Exercice1
nonc
TRAVAIL FAIRE
Changez les phrases suivantes en leurs formes interrogatives et ngatives en utilisant les
contractions lorsque cest possible:
1. There are six accountants working for the company.

2. She can speak English well.
3. She speaks English well.
4. Shes fluent in English.
5. You must write your name.
201221TDPA0114
37
6. They work for a big accounting firm.

7. Hes got many contacts.
8. He has many contacts.
9. She studies every day.
10. That means many opportunities for us.
11. They do many important jobs.
12. I agree with you.
Corrig
te
There arent six accountants.

She cant speak ........
She doesnt speak ........
She isnt fluent .........
You mustnt write .........
They dont work ........
He hasnt got ........
He doesnt have .......
He isnt right.
She doesnt study ........
That doesnt mean ........
They dont agree ........
-In
1. Are there six accountants?

2. Can she speak ........?
3. Does she speak ........?
4. Is she fluent ........?
5. Must you write ........?
6. Do they work ........?
7. Has he got ........?
8. Does he have ....?
9. Is he right?
10. Does she study ........?
11. Does that mean ........?
12. Do they agree ........?
Le sens du prsent simple
Le prsent simple exprime lide de lhabitude, de la permanence, de la rgularit des

actions et des situations.
It snows in winter.
Most people (la plupart des gens) work from Monday to Friday.
Peter always takes the bus to his office. He never goes by car (en voiture).
Cn
a
Quand on utilise un verbe cette forme de prsent, il est accompagn de mots exprimant les
ides de permanence, rgularit et rptition, tels:
always
usually
often
repeatedly
frequently
sometimes
rarely
hardly ever (presque jamais)
never
every morning
every day
every week
every month
every year
annually
every quarter (trimestre)
every half-year (semestre)
every decade (dcennie)
every century (sicle)
in winter
in summer
during the week
on weekends
De tels mots sont les partenaires du prsent simple. Ils sont explicites le plus souvent mais
peuvent parfois tre sous-entendus. Voici leurs positions dans la phrase:
38
Exemples
Les complments de temps

Un complment de temps exprime quand une action se droule. Les complments de temps se
placent toujours au dbut ou la fin dune phrase:
Every morning I read the Herald Tribune.
Every month, the accountant prepares the balance sheet (le bilan).
Ou bien:
The accountant prepares the balance sheet every month.
I read the Herald Tribune every morning.
te
Les synonymes de ces expressions tant aussi des complments de temps, ils se placent au
dbut ou la fin dune phrase:
every Monday= on Mondays
every week= weekly= on a weekly basis
every quarter= quarterly= on a quarterly basis
every half-year= half-yearly= on a half-yearly basis
every year= yearly= on a yearly basis= annually= on an annual basis
Exemples
Les adverbes de temps
-In
The Accounting Department (service comptabilit) has a meeting (runion) on Mondays.

The accountant prepares the balance sheet on a monthly basis.
On weekends, I play tennis if its nice out.
Dans une question, avec linversion de la position de sujet, ces adverbes sont situs aprs le
sujet:
Are you frequently absent?
Must you often consult with the lawyer?
En revanche, un adverbe de temps se place toujours avant tous les autres verbes: work,
do, etc.:
They never call me.
I always listen to the radio every morning.
I sometimes read the Wall Street Journal.
Do you often read the Financial Times?
Cn
a
Un adverbe de temps exprime la frquence dune action, tels always, never, habitually,
rarely Ces mots se placent juste aprs am, is, are, can, must et au milieu
de have/has et got:
He is always early (en avance). Hes never late (en retard).
Paula can sometimes come to the meetings.
I have never got much time for sports.
Jai lhabitude de
Cette expression est normalement traduite en anglais par le prsent simple prcd par
usually (qui veut dire habituellement):
I usually go to bed late: Jai lhabitude de me coucher tard.
He usually verifies the figures several times: Il a lhabitude de vrifier les chiffres plusieurs fois.
201221TDPA0114
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Exercice2
nonc
te
1. I go every day to work.

2. Always, she verifies the accounts.
3. John, does he speak English?
4. The accountant every month establishes the balance sheet.
5. The statutory auditor signs annually the financial statements.
6. Never he makes a mistake.
7. Can sometimes you take a holiday?
8. Frequently must they consult with their manager?
9. She goes usually to work early.
TRAVAIL FAIRE
Dans les phrases suivantes, corrigez les erreurs dans lordre des mots:
Corrig
b. Le prsent en be +ING (aussi appel prsent progressif)
Cn
a
La structure du prsent en be +ING
La deuxime forme du prsent est le prsent en be +ING. Il se construit avec am, is,
ou are plus le participe prsent du verbe que lon veut utiliser, cest--dire quon lui ajoute
la fin le suffixe -ing. (Les rgles pour to be sont celles qui ont dj t exposes. Le
participe prsent du verbe qui exprime laction se place en dernire position.)
Affirmation
Youre reading.
Ngation
You arent reading.
Interrogation
Are you reading?
Le sens du prsent en be +ING
Le prsent progressif est utilis dans trois cas:

Pour signifier que laction est en train de se drouler
Exemples
You are reading this lesson now.
At the moment, they are constituting their new company.
Look! The bus is coming.
40
Interrongation
Arent you reading?
-In
1. Every day I go to work or I go to work every day.

2. She always verifies the accounts.
3. Does John speak English?
4. Every month, the accountant establishes the balance sheet or The accountant establishes the
balance sheet every month.
5. Annually, the statutory auditor signs the financial statements or The statutory auditor signs the
financial statements annually.
6. He never makes a mistake.
7. Can you sometimes take a holiday?
8. Must they frequently consult with their manager?
9. She usually goes to work early.
La traduction de la premire phrase peut tre soit Vous tes en train de lire cette leon, soit
Vous lisez cette leon maintenant. Les deux traductions sont valables. Le prsent progressif
penche sur la notion dune action qui est en train de se drouler. Ainsi, cette forme de prsent
est employe en combinaison avec des complments de temps qui expriment lide de cet
instant; maintenant. De telles expressions partenaires sont: now, right now, just now, at
the moment, at this moment.
Quand laction intervient uniquement dans une priode prsente dfinie
Exemple
Today Im working on my English lesson and Im not working on accounting.
te
Dans ce cas, le prsent progressif ne signifie pas ncessairement que le sujet agit pendant toute
la priode. Today Im working on my English lesson ne veut pas dire que je travaille ma leon
danglais pendant que je prends mes repas. Alors la traduction franaise est Aujourdhui je
travaille ma leon danglais Le prsent progressif est alors employ avec des complments
de temps tels: today, this morning, this week, this month, this year.
Pour indiquer une nouvelle tendance ou un changement dactualit
-In
Exemples
The climate is changing: Le climat change.

Im beginning to get hungry: Je commence avoir faim.
They are starting to make a profit: Ils commencent faire un bnfice.
Lordre des mots pour le prsent progressif
Les expressions avec now peuvent se placer en trois positions: en dbut ou en fin, et aussi
comme un adverbe de temps, cest--dire, aprs am, is, are et devant le verbe principal: (Now) You are (now) reading this explanation (now).
Exercice3
Cn
a
Ces mots partenaires du prsent progressif, prcisant quand laction se droule, sont des
complments de temps. Ces expressions, donc, se placent en dbut ou en fin de phrase:
(Today) Im studying (today).
nonc
TRAVAIL FAIRE
Corrigez les erreurs dans les phrases suivantes:
1. Im today working.
2. Are not you working today?
3. They are going not.
4. Why she is not going?
5. Why is not he studying?
Corrig
1. Today, Im working or Im working today.

2. Arent you working today? or Are you not working today?
3. They arent going or They are not going.
4. Why isnt she going? or Why is she not going?
5. Why isnt he studying? or Why is he not studying?
201221TDPA0114
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c. Prsent simple ou prsent en be +ING?

Ces deux formes de prsent correspondent des positions diffrentes, voire opposes, de
laction par rapport au temps.
Le contraste se vrifie au niveau des partenaires respectifs, exprims ou sous-entendus:
Avec le prsent simple: every day, habitually, usually, permanently.
Avec le prsent en be +ING: today, now, exceptionally, temporarily.
Exemples
te
Every week, the company accountant works on many tasks (tches). Today the accountant
is working on the balance sheet.
Chaque semaine, le comptable de lentreprise travaille sur beaucoup de tches. Aujourdhui,
il travaille sur le bilan.
I always play tennis on Tuesdays, but Im not playing today because Im ill.
Je joue toujours au tennis le mardi, mais aujourdhui je ne joue pas parce que je suis malade.
Jane normally lives and works in London, but this year shes living in NewYork because
shes working on a temporary assignment (mission) for her company.
Normalement Jane habite et travaille Londres, mais cette anne elle habite New York
parce quelle travaille sur une mission temporaire pour sa socit.
Attention
-In
Comme vous pouvez le voir, la traduction des deux formes du prsent est la mme en
franais!
Habitudes / permanences (prsent simple)
Cn
a
What do you do?

Que faites-vous dans la vie?
I come from NewYork.
Je suis originaire de NewYork
Limitation ce moment ou priode

(prsentenbe +ING)
What are you doing?
Quest-ce que vous tes en train de faire?
Im coming from NewYork.
Jarrive de NewYork.
Quand vous lisez un texte en anglais, faites attention lutilisation de ces deux formes du prsent. Les choix ne sont pas un hasard car ils communiquent des distinctions entre des choses
permanentes ou habituelles (prsent simple) et des choses dactualit ou temporaires (prsent
en be +ING). Dans la phrase ci-aprs, on doit comprendre que son activit habituelle est la
fabrication des ordinateurs mais que, lheure actuelle, la socit ne fait pas de
bnfices:
The company makes computers, but it isnt making a profit.
Dans les exemples suivants, les deux formes expriment des contrastes:
entre les situations permanentes (prsent simple) et des nouvelles tendances quon peut
constater (prsent en be + ING) : It always snows a lot in winter, but the climate is
changing;
entre les habitudes de quelquun (prsent simple) et la situation actuelle (prsent en be
+ING): I usually never feel hungry at this time of day, but Im beginning to feel hungry;
entre les cas usuels (prsent simple) et un cas actuel qui sort de la norme (prsent en be
+ING): In most negotiations, the two parties concentrate on the question of money, but in
this particular negotiation, they are concentrating more on the legal aspects of the accord.
42
En anglais, quand le partenaire nest pas exprim, le sens est reconnu par la forme mme
du verbe. Dans les phrases suivantes, tudiez les formes des verbes et les sens que ces
formes communiquent.
Exercice4
nonc
te
1. Company A makes big profits.

2. Company B is losing money.
3. I am beginning to understand.
4. The days are becoming longer again because its Spring.
5. The days grow longer again in the Spring.
6. The economy isnt doing well.
7. Many people lose their jobs when the economy doesnt do well.
-In
Corrig
1. habituelle
2. actuelle
3. actuelle
4. actuelle
5. habituelle
6. actuelle
7. habituelle
TRAVAIL FAIRE
Dans chacune des phrases suivantes, qualifiez laction ou la situation par un de ces deux
mots habituelle ou actuelle:
La grande majorit des verbes sont des verbes daction (work, do, dance, write, read, study,
say). Tous ces verbes sont soumis la rgle anglaise de distinguer entre le prsent
simple (actions habituelles ou permanentes) et le prsent progressif (les actions limites
ce moment).
Mais une minorit de verbes sont ce quon appelle en anglais les non-action verbs. Ils expriment un tat dtre, une capacit ou un sentiment. Si vous dites: I have a car ou I know the
Financial Director, vous ntes pas vraiment en train de faire quelque chose.
Cn
a
d. Les verbes qui ont une seule forme du prsent
Pour ces verbes, on ne fait pas la distinction entre prsent simple et prsent progressif. Il ny a
quune forme du prsent pour cette catgorie des verbes et elle est le prsent simple.
tudiez les diffrences dans les exemples suivants:
Action verb: Every year, I buy a new car and Im buying a new car today.
Non-action verb: I always have a new car and I have my new car here today.
Action verb: Im meeting the Financial Director now. I meet him every week.
Non-action verb: I know the Financial Director.
Action verb: I often speak with him and were speaking right now.
Non-action verb: Im sorry. I cant speak with you now.
Langlais considre les verbes des catgories suivantes comme non-action verbs:
Les verbes dtat: be, exist.
Les verbes de possession, besoin et ncessit : need (avoir besoin de), have, have got,
possess (possder), own (possder), belong to (appartenir ), must, be supposed to, have to,
have got to.
Verbes de capacit: can, be able to, understand, see, hear.
Verbes cognitifs: know, think, believe, mean, recognize, seem.
Verbes de dsir, sentiment et prfrence: want, desire, like, love, appreciate, hate, prefer,
wish, hope.
201221TDPA0114
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Rappel
Ces verbes sont toujours employs avec le prsent simple et avec toutes les expressions
partenaires:
I always understand what you mean and I understand what you mean now.
This car belongs to the company.
Heres your new car. It belongs to you now.
e. Les verbes qui ont deux sens
La dernire complication toutes ces rgles est que certains verbes peuvent tre employs
dans les deux sens, action et non-action. Voici les plus frquents.
Le verbe to think
SAM:
JIM:
te
To think peut signifier penser au sens de croire. Ici, le verbe think nest pas une action
et a un sens cognitif. Par consquent, on ne peut utiliser que le prsent simple.
What do you think of my suggestion?
For the moment, I think its a good idea.
I generally think your ideas are good.
SAM:
JIM:
-In
To think peut aussi signifier penser au sens de rflchir, qui est une action. Par consquent, think peut prendre les deux formes du prsent. Imaginons ce dialogue:
What are you thinking about?
For the moment, Im thinking about what to do.
I always think before I make an important decision.
Le verbe to have
To have: avoir au sens dexprimenter, de vivre. Ici, have est considr comme un
verbe daction, soumis la rgle de diffrencier entre le prsent simple et le prsent en be
+ING:
Im having difficulty with my computer, but generally everybody has difficulty in the beginning.
Cn
a
De mme pour to have trouble doing (avoir du mal faire), to have problems, to have a conversation, to have fun (samuser).
Le verbe to see
Ce verbe a trois sens, dont les deux premiers correspondent des verbes de non-action.
To see: voir au sens premier. Verbe de capacit dans le systme anglais (dont le contraire
absolu est dtre aveugle ou non-capable de voir), donc, verbe de non-action:
I see him on the bus every day.
I see him now. Hes leaving the meeting and walking in our direction.
To see: voir au sens de comprendre. Verbe de non-action.
Now, I see what youre saying.
To see : voir au sens de rencontrer, sortir avec. Dans ce cas, il sagit dun verbe
daction:
She sees many new people in her job as a sales representative.
Shes seeing a new client today.
44
To have: avoir au sens de possder. Verbe de non-action, donc seul le prsent simple
est possible.
I have a great new computer now.
Exercice5
nonc
TRAVAIL FAIRE
Traduisez en anglais les phrases suivantes en utilisant la forme approprie du prsent selon
chaque verbe et le contexte de chaque action:
1. We work together every day.

2. Its raining today.
3. It often rains in Paris.
4. Look! Hes arriving (or Hes coming).
5. He arrives at 9 a.m. every Monday.
6. I think its a good idea.
7. Can you stop? Im trying to think.
8. What do you do?
9. What are you doing today?
10. Where are you arriving (or coming) from?
11. Where do you come from?
12. Does he work on Mondays?
13. Is she working today?
14. He believes me now.
15. Im having trouble understanding what shes telling me (or saying to me). I have no idea what
she means (or wants to say).
16. She has a funny accent (or a strange accent).
17. The company is making profits for the first time.
Cn
a
Corrig
-In
te
1. Nous travaillons ensemble tous les jours.

2. Il pleut aujourdhui.
3. Il pleut souvent Paris.
4. Regardez! Il arrive.
5. Il arrive 9heures chaque lundi.
6. Je pense que cest une bonne ide.
7. Peux-tu arrter? Jessaie de rflchir.
8. Que faites-vous dans la vie?
9. Que fais-tu aujourdhui?
10. Do arrives-tu?
11. Do venez-vous?
12. Travaille-t-il le lundi?
13. Travaille-t-elle aujourdhui?
14. Il me croit maintenant.
15. Jai du mal comprendre ce quelle est en train de me dire. Je nai aucune ide de ce quelle
veut dire.
16. Elle a un drle daccent.
17. La socit fait des bnfices pour la premire fois.
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B. Limpratif et linfinitif
1. Limpratif
Limpratif la deuxime personne du singulier et du pluriel na quune expression en anglais, et
il est tout simplement le nom du verbe, sans sujet.
Be ready!: Soyez prt(e)! / Sois prt(e)!
Tell me!: Dites-moi! / Dis-moi!
Do it!: Faites-le! / Fais-le!
Il ny a pas dimpratif pour must. Pour can il faut utiliser be able to:
Be able to tell me the exact figures! (Soyez / Sois capable de me dire les chiffres exactes;
soyez / sois en mesure de
To have got et to have ont la mme forme limpratif: Have!
Have the right document with you!: Ayez / Aie le bon document sur vous / toi!
te
La forme ngative emploie dont devant le verbe: Dont tell me!; Dont be absent!;
Dont have the wrong document!
Remarquez limpratif ngatif pour do: Dont do it!
2. Linfinitif
-In
Enfin, cette forme est simple, donc:

Dont worry! Be happy!: Ne vous inquitez pas! Soyez heureux!
Linfinitif est exprim en ajoutant le mot to devant le verbe:

Its important to study: Il est important dtudier.
Tout le monde se rappelle que linfinitif de am, is, are est to be:
Youre late! Its essential to be on time (dtre lheure)!
Ne pas est traduit par not to: To be or not to be, that is the question!
Cn
a
Exercice6
nonc
TRAVAIL FAIRE
Traduisez les phrases suivantes:
1. crivez votre nom!

2. cris ton adresse!
3. Soyez prsent et ne soyez pas en retard!
4. Il est essentiel davoir une connaissance de la comptabilit.
5. Il est important de ne pas tre en retard.
6. Il est ncessaire de pouvoir parler langlais.
7. Pour ce poste, ne pas pouvoir parler langlais est un point ngatif.
Corrig
1. Write your name!
2. Write your address!
3. Be here and dont be late!
4. It is essential to have a knowledge of accounting.
46
Mais, peu de monde se souvient des infinitifs suivants:

Can devient to be able to: Its necessary to be able to speak English.
Have got devient to have: Ive got a computer. Its necessary to have one.
5. It is important not to be late.

6. It is necessary to be able to speak English.
7. For this job, not to be able to speak English is a negative point.
C. Lutilisation du s au pluriel
Plusieurs rgles en anglais concernent lutilisation du s. Voici les rgles de base pour le s
pour indiquer le pluriel.
te
Les mots devant tre obligatoirement suivis par le singulier dun nom (donc, pas de s)
sont:
one, a/an, another
each, every, a certain
this, that, the whole
Exemples
a company; an enterprise; another company; each day; every week; a certain person; this
document, that document, the whole document (le document entier).
Exemples
-In
Les mots devant tre suivis par le pluriel (donc, avec un s final) sont:
some, several, many,
other, certain, one of the
these, those, all/all the
a lot of, the majority of, the totality of; most of the; most
Rappelez-vous que the est invariable et peut prcder un singulier ou un pluriel. Par consquent, pour savoir si the signifie la/le ou sil signifie les on doit regarder la fin du nom.
Exemple
Cn
a
some companies; other companies; one of the companies; several clients; many clients, a lot
of clients; these documents; those documents; all documents; all the documents ; most
companies.
the bank (la banque), the banks (les banques)
Certains mots ont une forme irrgulire de pluriel:

Exemples
a child some children

one woman one of the women
each man all men
every person one of the people
this phenomenon these phenomena
one analysis several analyses
(de mme pour crisis, thesis, synthesis, hypothesis)
Le mot people est presque toujours utilis en tant que pluriel. Il signifie les personnes ou
les gens et le mot person a ainsi deux formes de pluriel: persons et aussi la forme
irrgulire people. Cependant people est le plus frquemment employ.
201221TDPA0114
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Exemple
a person is two people are (aussi: two persons are)
Dans de rares cas, people peut aussi signifier peuple.
Certains mots font exception et sont toujours utiliss avec un s quils soient au singulier
ou au pluriel. Ceux dont il est le plus important de se souvenir sont:
a headquarters (sige social, maison mre) dont le pluriel est: two headquarters
a series (srie)
a means (moyen)
Exemples
te
a series of mergers: une srie de fusions several series of mergers: plusieurs sries de
fusions.
a means of financing: un moyen de financement two means of financing: deux moyens de
financement.
Rappel
Exercice7
nonc
-In
En anglais les noms sont neutres. Il ny a pas de notion de masculin ou fminin du point de vue
grammatical.
Cn
a
1. (This/These) documents
3. (A/Some) people
5. One (company/companies)
7. Some (analysis/analyses)
9. One headquarters (is/are)
11. (The whole/all the) situations
2. (Each/All) firm
4. (That/Those) papers
6. One of the (company/companies)
8. One means (is/are)
10. A lot of (client/clients)
12. One of the (situation/situations)
Corrig
1. These documents
3. Some people
5. One company
7. Some analyses
9. One headquarters is
11. All the situations
2. Each firm
4. Those papers
6. One of the companies
8. One means is
10. A lot of clients
12. One of the situations
48
TRAVAIL FAIRE
Choisissez dans la parenthse le mot correct:
D. Lemploi des adjectifs

1. Les rgles concernant les adjectifs
Les rgles concernant les adjectifs sont assez diffrentes entre langlais et le franais. Tout
dabord, comme il ny pas de diffrence entre le masculin et le fminin pour les noms, ces distinctions nexistent pas pour les adjectifs anglais. Et, loppos du franais, un adjectif est toujours invariable en anglais, cest--dire quil a la mme forme au singulier et au pluriel.
The product is expensive (cher) the products are expensive (chers)
an international firm one of the many international firms
te
La rgle la plus importante retenir est que ladjectif prcde toujours le nom:
a strong economy: une conomie forte
the financial statements: les tats financiers
the United States: les tats-Unis
electronic mail ou e-mail: courrier lectronique
a chartered accountant: forme britannique (UK) pour expert-comptable
Sil y a plusieurs adjectifs, ils se placent tous avant le verbe:
a strong and vigorous market: un march fort et vigoureux
a certified public accountant (forme amricaine (US) pour expert-comptable)
gross domestic product: produit intrieur brut
-In
Les noms des socits, des organismes, des services des entreprises et leurs fonctions suivent
ces rgles:
the Bouygues Group: le groupe Bouygues
the Accounting Department (forme US pour le service comptabilit)
the Accountancy Department (forme UK pour le service comptabilit)
the Sales and Marketing Director: le directeur commercial
the IMF (the International Monetary Fund): le FMI
Au singulier
the usual procedure
the usual accounting procedure
the complete and final version
Au pluriel
the usual procedures
the usual accounting procedures
the complete and final versions
Cn
a
Pour savoir si une expression avec the suivi dun ou plusieurs adjectifs est au pluriel, il faudra
attendre de voir le nom la fin de la squence, alors quen franais la forme pluriel est vidente
ds le premier mot:
2. Les noms peuvent jouer le rle dadjectifs
Voici une particularit anglaise qui provoque des erreurs de comprhension pour des franais.
Souvent en anglais un nom peut jouer le rle descriptif dadjectif. Cest sa position relative qui
indique son rle et donc son sens. Comme les adjectifs prcdent les noms en anglais, dans
une srie de deux noms cest le premier nom qui joue le rle dadjectif, et le deuxime nom
est considr comme le nom. Prenons lexemple de ces deux noms en tant que mots indpendants: a bank (une banque) et an account (un compte). Si on met lun aprs lautre, les
deux mots constituent un groupe adjectif-nom:
Exemples
a bank account: un compte bancaire

voice (voix) +mail (courrier) voice mail: bote vocale
parent +company parent company: maison mre
En franais, ce type dexpression comportera souvent le mot de

the company policy: la politique de la socit
the interest rate: le taux dintrt
an investment bank: une banque daffaires
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ou ces expressions auront , entre, ou une construction plus complexe en franais:

internet access: laccs lInternet
a bread knife: un couteau pain
the BNP-Paribas merger: la fusion entre BNP et Paribas
a time machine: une machine explorer/remonter le temps
Attention
Ne pas confondre lordre des mots! Cest le dernier mot qui est le nom:
a race car: une voiture de course
a car race: une course de voitures
company car: voiture de fonction
car company: une socit qui fabrique des voitures
-In
te
Certains mots franais nont pas dquivalent anglais en un seul mot, mais une expression base
sur le principe de adjectif +nom.
impt: income tax (= taxe sur les revenus)
un fiscaliste: a tax lawyer (= juriste spcialis en impts)
la Bourse: the Stock Market (= le march des actions)
un gestionnaire: a cost controller (= contrleur des cots)
le bilan (sens comptabilit): the balance sheet (= feuille dquilibre)
lexercice (sens comptabilit): the financial year/the fiscal year
Llment important en anglais est que le nom est prcd par ses lments descriptifs et que
de ce fait il est le dernier mot de la squence. Il est essentiel de sen souvenir, particulirement
lorsquil y a plusieurs adjectifs et noms qui jouent un rle descriptif.
La plupart du temps, les traductions de langlais en franais se font linverse, ou
quasiment:
some essential financial documents: des documents financiers essentiels
the company bank account: le compte bancaire de lentreprise
Cn
a
Il est essentiel de ne pas traduire mot mot ces groupes adjectif(s) +nom. Par exemple, la
traduction de: the new income tax regulations sera les nouveaux rglements fiscaux
et non pas la simple squence le nouveau revenu taxe rglements, qui naurait pas de sens!
Exercice8
nonc
TRAVAIL FAIRE
Trouvez les quivalents franais des expressions suivantes:
1. social charges
2. direct access
3. the main strategy
4. a new professional opportunity
5. a travel agency
6. a bookstore
7. the consolidated accounts
8. the financial year
9. human resources
10. the finance director
11. the necessary funds

12. the basic principles
13. a principal goal
14. the calendar year
15. the required infrastructure
16. natural resources
17. small and medium-sized enterprises
18. a database
19. an audit firm/an accounting firm
20. the Chief Financial Officer
50
Rappel
Corrig
11. les fonds ncessaires

12. les principes de base
13. un but principal
14. lanne civile
15. linfrastructure requise
16. ressources naturelles
17. les petites et moyennes entreprises (PME)
18. une base de donnes
19. un cabinet daudit
20. le directeur administratif et financier
te
1. charges sociales
2. accs direct
3. la stratgie principale
4. une nouvelle opportunit professionnelle
5. une agence de voyage
6. une librairie
7. les comptes consolids
8. lexercice
9. ressources humaines
10. le directeur financier
E. Les pronoms relatifs: who, which, that
Le pronom qui a trois traductions en anglais: who, which, et that.
-In
1.Le pronom relatif who est la traduction de qui et il est utilis exclusivement avec des
sujets qui sont des personnes:
The woman who is speaking is the Financial Director.
The people who work here are all accountants.
2.Le pronom relatif which est la traduction de qui pour tout sujet qui nest pas une
personne: les objets, les socits, les conditions:
The sector which makes a lot of profits is the computer business (activit informatique).
The products which have high sales (ventes leves) are personal computers.
Concernant les positions des groupes adjectifs-noms, il est quelquefois possible de mettre ladjectif aprs le nom, mais il faudra alors employer:
who is or that is devant ladjectif sil sagit dune personne
which is ou that is sil sagit dune chose:
A man who is interesting ou A man that is interesting
A company which is important ou A company that is important
Cn
a
3. Le pronom relatif that est aussi la traduction de qui. On peut lemployer avec tout
sujet, personne ou objet:
The people that work here
The products that have
Cependant ces formes sont plus longues et plus lourdes que an interesting man et an
important company et en gnral langlais privilgiera la forme la plus courte.
F. Les mots apparents
1. Les verbes franais du 1er groupe
Un fort pourcentage du vocabulaire anglais vient directement du franais (pour une grande part
cause de linvasion des Normands au xie sicle) avec parfois de petites diffrences dorthographe ou des modifications de prononciation. De ce fait celui dont le franais est la langue
maternelle a dj accs une large part du vocabulaire anglais.
Les verbes franais du premier groupe, cest--dire ceux qui se terminent en -er, se transforment souvent en anglais en des formes faciles reconnatre. Voici les plus utiles retenir en
ordre de frquence et ainsi dimportance.
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absorb
adjust
confirm
consider
depend
document
govern
imprison
merit
present
recommend
resist
sign
accept
attest
credit
contact
detail
export
inform
inject
persist
proceed
reform
return
tax
te
abandon
adapt
comment
confront
debit
develop
function
import
insist
position
prospect
reproach
revolt
a. Verbes anglais o le -er (ou le -re) franais est perdu en anglais:
b. Verbes anglais o la terminaison en -ier franais devient -y:

classify
modify
solidify
justify
multiply
vary
verify
-In
clarify
magnify
rectify
appropriate
consolidate
demonstrate
estimate
initiate
negotiate
participate
stimulate
validate
allocate
concentrate
delegate
eliminate
facilitate
motivate
operate
separate
tolerate
calculate
create
duplicate
exaggerate
manipulate
obligate
regulate
terminate
violate
Cn
a
d. Verbes anglais o le -r final du franais est perdu:
adhere
base
complete
cede
examine
influence
prepare
structure
admire
change
conserve
determine
finance
oblige*
propose
suppose
assume
combine
date
encourage
imagine
persuade
reserve
vote
* To oblige et to obligate sont deux quivalents du verbe franais obliger.
e. Verbes qui perdent le r de la terminaison -iser franaise

etdeviennent-ize en anglais amricain (-ise en anglais britannique):
analyze
concretize
finalize
nationalize
penalize
rationalize
authorize
dynamize
generalize
optimize
prioritize
specialize
characterize
economize
harmonize
organize
privatize
utilize
52
c. Verbes anglais o le -er devient -ate:
f. Verbes anglais se terminant par -ude partir de verbes franais en -ure:

conclude
exclude
include
g. Verbes anglais se terminant par -ute partir de verbes franais en -uer:

attribute
distribute
constitute
substitute
contribute
Exercice9
nonc
Example: enter entrer
1. ddier
2. compter
3. douter
4. critiquer
5. consommer
6. planifier
7. commettre
8. impressionner
subtract
deny
possess
respond
found
practice
center
suggest
divide
direct
refine
suspend
reply
submit
collect
explain
-In
additionner/ajouter
approcher
impliquer
corriger
rembourser
promettre
convaincre
insrer
Cn
a
Corrig
add
approach
imply
correct
reimburse
promise
convince
insert
1. dedicate
2. count
3. doubt
4. criticize
5. consume
6. plan
7. commit
8. impress
te
TRAVAIL FAIRE
Pouvez-vous trouver les verbes franais auxquels ces verbes correspondent avec certaines
dformations dorthographe?
soustraire
dnier/nier
possder
rpondre
fonder
pratiquer
centrer
suggrer
diviser
diriger
raffiner
suspendre
rpliquer/rpondre
soumettre
collecter/collectionner
expliquer
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2. Les prfixes
Dans les sries ultrieures vous verrez que les mots apparents existent dans dautres catgories de verbes et aussi pour les noms, les adjectifs, et les adverbes. Souvent ces mots ont des
prfixes qui, galement, proviennent du franais. Voici les plus importants:
Exemple
to reconsider (reconsidrer)
premature (prmatur)
proactive (pro-actif; par anticipation)
retrogressive (rtrogressif)
degeneration (dgnrescence)
to discharge (dcharger)
a submarine (un sousmarin)
to miscalculate (mal calculer)
interactive (interactif)
intranet
macro-economics (macroconomie)
microprocessor (microprocesseur)
Les prfixes suivants sont des ngations:
ir
non
anti
a
ab
inactive (inactif)
impossible
illegally (illgalement; dune manire
illgale)
irresponsible (irresponsable)
nonsense (non-sens; absurdit)
anti-smoking (anti-tabac; anti-tabagisme)
atypical (atypique)
abnormal (anormal)
-In
in
im
il
te
Prfixe anglais
re
pre
pro
retro
de
dis
sub
mis
inter
intra
macro
micro
Exemples
Cn
a
unnecessary (non-ncessaire)
unbeatable (imbattable)
uncertain (incertain)
to unchain (dchaner; librer)
unconstitutional (anticonstitutionnel)
Les expressions suivantes sont galement importantes retenir:

The pros and the cons (le pour et le contre dune situation):
Before we decide to acquire another company, we must consider all the pros and the cons of
such an action.
Malpractice (faute professionnelle):
Doctors and accountants must have malpractice insurance to protect themselves in case of a
serious litigation resulting from their professional actions.
3. Les suffixes
Bien que les suffixes anglais ne proviennent pas du franais, il y a des correspondances quon
peut constater entre les suffixes des deux langues. Le suffixe le plus frquent,
-ly, correspond au suffixe franais -ment, tous les deux indiquant des adverbes. Les
autres suffixes ci-aprs correspondent aux locutions franaises qui ne sont pas des suffixes
proprement dits.
54
Cependant, le prfixe le plus frquent est la ngation un, qui ne provient pas du franais.
a. Suffixe anglais: -ly (sens franais: -ment; de faon)

Exemples
rapidly
certainly
annually
(rapidement)
(certainement)
(annuellement)
Il faut noter certains mots exceptionnels se terminant en ly qui ne sont pas des adverbes:
costly (coteux); friendly (convivial); lively (anim); likely (possible, vraisemblable).
Exemples
(plein despoir)
(russi= plein de succs)
(utile= plein dutilit)
(nocif, nuisible, dangereux)
-In
hopeful
successful
useful
harmful
te
b. Suffixe anglais: -ful (sens franais: plein de)
c. Suffixe anglais: -less (sens franais: sans)
hopeless
useless
harmless
(sans despoir)
(sans utilit, inutile)
(sans danger, anodin, inoffensif)
Exemples
Exemples
free (hors taxe= sans taxe douanire)

free (exonr de taxes ou dimpts)
duty
tax
Cn
a
d. Suffixe anglais: -free (sens franais: libre de; hors)
e. Suffixe anglais: -wise (sens franais: en ce qui concerne)
Exemples
time
money
wise (en ce qui concerne le temps; du point de vue de temps)

Wise (en ce qui concerne largent; du point de vue de largent)
noter lexception otherwise (autrement, sinon).

f. Suffixe anglais: -ness (sens franais: ltat dtre)
Exemples
sadness
happiness
(la tristesse= ltat dtre triste)

(le bonheur= ltat dtre heureux)
Bien sr, on retrouve trs souvent des combinaisons de ces prfixes et suffixes:
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55
Exemples
The company competed for the contract unsuccessfully (de manire non-russie, sans
succs).
The law will be applied retroactively (rtroactivement).
The harmlessness (la nature inoffensive) of certain industrial materials such as asbestos
(lamiante) has been refuted.
Des sries ultrieures approfondiront le sujet des adjectifs et des adverbes.
Exercice10
te
nonc
TRAVAIL FAIRE
Rapprochez les mots anglais de leur traduction franaise:
-In
A. anormalement
B. dsespoir
C. de faon irresponsable
D. manque dattention, manque de soins
E. prmaturment
F. sans russite, qui choue
G. en ce qui concerne les ressources
H. atypiquement
I. russi
J. conscutivement
1. consecutively
2. prematurely
3. unsuccessful
4. abnormally
5. atypically
6. carelessness
7. irresponsibly
8. hopelessness
9. resource-wise
10. successful
6. D
7. C
8. B
9. G
10. I
Cn
a
1. J
2. E
3. F
4. A
5. H
G. Quelques rgles dorthographe

1. Prsent des verbes to go et to do
la troisime personne du singulier, ces verbes se terminent par -es.

He, she, it goes.
He, she, it does.
De la mme manire, il y a les pluriels des noms: tomatoes (tomato); potatoes (potato).
2. Prsent des verbes se terminant par -ss, -sh, -x, -ch

et-tch
la troisime personne du singulier au prsent simple ces verbes prennent la terminaison
-es.
56
Corrig
Exemples
to kiss she kisses
to rush he rushes
to fix she fixes (rparer)
to attach she attaches
to watch she watches
De mme pour les noms avec ces terminaisons:

a tax many taxes
a watch several watches
3. Noms se terminant par -fe ou en -f
te
La plupart des noms se terminant par -fe ou en -f deviennent -ves au pluriel

a life two lives
myself ourselves
Exception
-In
a roof two roofs
4. Forme en -ing dun verbe se terminant par -e
Le -e final ou -es final dun verbe tombe devant la forme en -ing pour le prsent
progressif:
Exemples
to be being
to see seeing
Exceptions
5. Forme en -ing dun verbe se terminant par des consonnes
Cn
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I write Im writing
He acquires Hes acquiring
Lorsquun verbe se termine par une seule consonne immdiatement prcde par une seule
voyelle, la consonne finale est double dans la forme en -ing du verbe (prsent
progressif):
Exemples
to stop stopping
to run running
to get getting
to swim swimming
Exception
Les verbes se terminant par la consonne -w: to snow snowing

Mais dans les verbes o la consonne finale est prcde par une voyelle double, ou la
consonne finale est dj double, la consonne finale nest pas double:
to need needing
to look looking
201221TDPA0114
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to steal stealing
to help helping
Ceci est galement le cas si le verbe contient une consonne double devant les terminaisons
-er et -en:
to remember remembering
to happen happening
6. Les mots se terminant par -y
Exemple
to vary it varies
te
Les noms en -y se terminent par -ies au pluriel.
Les verbes en -y prennent la terminaison -ies la troisime personne du singulier:
Exemple
a company many companies
-In
7. Forme en -ing dun verbe se terminant par -ie
Exemple
to die dying
8. Full / -ful
Quand le mot full se prsente comme mot indpendant, il scrit avec deux l.
Mais quand full se prsente comme suffixe, on lcrit avec un seul l.
to be full of hope
to be hopeful
Cn
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Quand on ajoute aux mots qui se terminent en ful le suffixe -ly, il y aura, en consquence,
deux l:
hopeful +ly= hopefully
9. Utilisation des articles -a et -an
Larticle a prcde immdiatement le nom ou lun de ses adjectifs si celui-ci commence par
une consonne, (y compris par h) ou si le mot commence par la voyelle y:
Exemples
a director
a hero
a year
En revanche an prcdera un nom ou lun de ses adjectifs commenant par a, e, i, o, u, ou

lun des mots suivants, faisant donc exception la rgle prcdente: an hour, an honor, an
honest person, an heir/heiress (hritier/ire), an herb ainsi que les mots qui en drivent :
hourly, honorable, honesty, etc.
58
Le -ie devient y devant -ing.
Exceptions
Les mots qui commencent par uni- et aussi eu- (qui ont alors le son phontique quivalent y initial) sont employs avec a au lieu de an:
a union
a university
a universe
a universal (+nom)
a united (+nom)
a European
10. Les contractions
te
a. La dernire consonne de am, are, is, et de have, has sajoute la fin du pronom complet.
To be: Im, youre, were, theyre, hes, shes, its,
To have / to have got: Ive, youve, weve, theyve, hes, shes, its
Comme vous pouvez le voir, les contractions pour la 3e personne du singulier sont identiques
pour to be et to have / to have got: Hes= he is/he has.
Remarques
-In
b. La contraction de not est toujours nt (jamais nt). Lapostrophe indique la position du

o qui a t enlev: isnt; arent; havent, cant, mustnt,
Exercice11
TRAVAIL FAIRE
Dans les expressions suivantes, corrigez les erreurs dorthographe:
1. They arent.
2. Shes writeing.
3. He dos.
4. Im stoping.
5. Shes lieing.
6. An hero.
7. Shes swiming.
8. You mustnt.
9. Three companys.
10. A hour and an half.
11. Whats happenning?

12. Hes a honest man.
13. Successfull.
14. My timetable is ful.
15. Carefuly.
6. a hero
7. swimming
8. mustnt
9. companies
10. an hour and a half
11. happening
12. an honest man
13. successful
14. my timetable is full
15. carefully
Cn
a
nonc
La contraction amnt nexiste pas. Il faut toujours crire Im not.

Les formes ngatives de can: soit cannot soit la contraction cant.
Corrig
1. arent
2. writing
3. does
4. stopping
5. lying
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II.
Les points principaux retenir de cette partie
retenir
A.La diffrence entre les deux formes du prsent:
le prsent simple pour les actions habituelles:

I work from Monday to Friday.
le prsent en be +ING pour les actions limites au moment prsent ou la priode actuelle:
Im not working this week.
B.Certaines expressions de temps sont spcifiques chaque forme du prsent:
Henry speaks to Anne every Saturday and hes speaking to her now.
te
C.La position des adjectifs:
-In
avant le nom:
an interesting person
an exciting job
ou aprs le nom mais prcds par that is, who is, ou which is:
a person who is interesting (a person that is interesting)
a job which is exciting (a job that is exciting)
D.Un nom peut servir dadjectif sil se place devant un autre nom:
a race car (une voiture de course)
E.Le dernier nom dans la srie est le vrai nom. Il faut donc souvent traduire
lenvers:
F.Les verbes franais du premier groupe se transforment souvent en anglais en
des formes faciles reconnatre:
to confront
to accuse
to motivate
to reimburse
Cn
a
G.Les prfixes franais se retrouvent galement en anglais:

to reconsider
atypical
H.Le suffixe anglais -ly correspond au suffixe franais -ment:

Certainly
exactly
III. Business and economy

A. Types of business structures
The simplest form of business organization is the Sole Proprietorship (US), called the Sole
Trader in Britain, where one individual owns the company, provides the capital and personally
assumes all responsibility for debts (dettes) and losses (pertes). This form corresponds to the
French entreprise individuelle and also to the EURL business structure.
Another business structure is the Partnership (socit de personnes; socit en nom collectif;
partenariat). When two or more individuals wish to set up (monter) a company (entreprise)
60
a car race (une course de voitures)
together for profit-making (dans un but lucratif), they can form a partnership. In the US, there is
no restriction on the number of partners (associs; partenaires), while in Britain, they are legally
limited to twenty. Partners generally provide (fournir) equal capital and they share (partager)
management authority. Partners also share the risk of losses and liabilities (dettes). As with the
Sole Proprietorship, partners are all personally liable (responsable ; redevable) for all debts
incurred (contractes). In the case of bankruptcy (faillite), a partner with a personal fortune can
lose everything. A sleeping partner (associ passif) is one who has a stake (intrt; participation) but does not participate in the management (gestion) of the company.
te
The third type of business structure is the incorporated company called, in the United States, the
corporation (socit de capitaux; socit par actions; socit responsabilit limite; socit
anonyme ; personne morale). The British call this company structure the limited company.
Corporations are based on the joint stock principle, that is the provision of capital by a large
number of investors (investisseurs). The word limited refers to the liability (responsabilit) of
the investors which is limited to their investment (investissement) in the company. The company
is considered to be a juristic person, or legal entity (personne morale), separate from its investors. If the company goes bankrupt (faire faillite), the companys assets (actifs) are sold to repay
creditors (cranciers). If the company assets do not cover the debts, they remain unpaid
(impays) and creditors are not reimbursed.
-In
In many countries, professionals such as accountants (comptables), doctors and lawyers (avocats) cannot form corporations. They are restricted to creating partnerships, where the liability is
unlimited, so as to encourage responsible professional behavior. The big audit firms (cabinets
daudit) are partnerships.
The Public Limited Company, the second type, sells its shares to the general public where they
are traded on the London Stock Exchange or other newer stock markets. They are called quoted
companies or also listed companies (socits cotes en Bourse). Such companies are designated by the letters PLC after their names. In the US no distinction is made between corporations which are listed and unlisted. All have Inc. (incorporated) after their names. All publicly
traded companies (un troisime nom pour socits cotes) pay dividends to their shareholders (actionnaires) once or twice a year.
When a limited company is incorporated, the founders must register its company name (raison
sociale), premises (locaux), purpose (but) and authorized share capital (capital social), also
called capital stock. They must also draw up (rdiger) articles of association (UK) or bylaws
(US) which are the equivalent of the French statuts and define the rights (droits) and duties
(devoirs) of directors (administrateurs) and shareholders.
Cn
a
In the UK, there are two types of limited companies. The first is the Private Limited Company
indicated by Ltd after the companys name. These companies cannot publicly sell or trade
their stock (actions) and shares (parts) on a stock market (Bourse).
Corporations are governed by a Board of Directors (conseil dadministration), directed by a

chairman (prsident du conseil) and a management team, headed by a chief executive officer
(CEO) in the US (directeur gnral), who is called the Managing Director in the UK. The same
person may hold the position of Chairman and CEO (or Chairman and Managing Director),
which is then the equivalent of the French PDG.
When a government-owned company opens to investment from the private sector, it is said to
be privatized. This has been the recent case with many utility companies (services dutilit publique) in the energy and telecommunications sectors.
B. Accounting: basic anglo-saxon principles

Accounting (comptabilit), or accountancy in UK terminology, is defined as the provision and
interpretation of financial information. The job of the accountant (comptable) is to prepare various financial statements (tats financiers) which present a companys overall (global) financial
situation: assets (actifs), liabilities (passifs), costs (charges, cots), expenditure (dpenses),
201221TDPA0114
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profits (bnfices), losses (pertes) and cash flow (flux de trsorerie). This information is used to
help managers, bankers, investors, and others, to make decisions concerning spending
(dpenses), budgets, loans (prts, emprunts, crdits), and investments. The accountants role is
not to make these decisions but to provide an accurate (exacte) representation and presentation
of the data (donnes) required for decisions.
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Anglo-Saxon accounting systems have always been pragmatic in approach (dmarche) and
spirit. The first professional bodies (organismes) of accountants were formed in Scotland as
early as 1854 as a direct result of the intense economic activity of the Industrial Revolution with
its creation of thousands of private companies. Accounting techniques were developed in large
industrial centers like Manchester, Liverpool and London. The purpose of financial reporting
(prsentation des donnes) was to show investors and shareholders if companies were using
their money well. Anglo-Saxon financial statements were created before organized taxation systems (fiscalit) and therefore were not developed for governmental tax purposes. Additionally,
most accounting rules were founded on the practices of British Common Law, which were not
written or codified, but rather the recognition and acceptance of common, traditional habits. In
the 19th and 20th centuries, many English and Scottish accountants immigrated to the US,
Canada, Australia and New Zealand and brought their traditions with them. Todays big audit
firms still bear (porter) the names of Anglo-Saxon accounting pioneers, such as Young, Deloitte,
Touche, and Marwick.
Cn
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The fundamental guiding concept behind Anglo-Saxon accounting is a true and fair view
(image fidle), which is essentially a pragmatic definition. The American term for this concept is
fair presentation. Its implementation varies according to the type of business and circumstances. Different accountants may present a true and fair view of a companys financial situation
using very different accounting methods. In the Anglo-Saxon concept, the substance (fond) is
more important than the form. The spirit of this concept is: True means that the accounts present the truth (vrit) and reality of the companys financial situation; Fair (juste, honnte)
refers to the honesty of the accounting methods used. To present a true and fair view,
accountants utilize the following principles (principes):
Full Disclosure (principe de bonne information; information complte): All significant information must be included.
Materiality (importance relative): Small amounts can be omitted or not separately accounted
for if they do not alter the true and fair view.
Objectivity (objectivit): All recorded data must be verifiable and free from subjective bias
(parti pris).
Consistency (permanence des mthodes; fixit): The same accounting method must be used
each quarter (trimestre), half-year (semestre) or financial year (exercice) so that performance
and costs can be compared.
Matching (rapprochement des produits et des charges; rattachement): Generated revenues
are to be identified with related costs whenever they were incurred (engags).
Conservatism and prudence (principe de prudence): When there is a choice of different
accounting techniques, the method which gives the most prudent and conservative value is to
be utilized. However too much conservatism is to be avoided, as it could equally distort a true
and fair view.
When professionals agree to adopt certain standards (normes), these principles are called
GAAP (Generally Accepted Accounting Principles). US GAAP, UK GAAP, and French GAAP are
all different from each other. A companys results may differ according to the accounting standards in which they are reported (prsent; publi). For this reason, efforts are in progress (en
cours) today for global (mondial) harmonization through IAS (International Accounting Standards)
62
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Today, despite (malgr) national variations, these countries share the same basic approach to
financial reporting, which can be summarized as pragmatic. For example, English-speaking
accountants have a certain degree of flexibility (souplesse) concerning a companys chart of
accounts (plan comptable). Accountants are able to choose among many solutions and practices when preparing financial statements. Experimentation and creativity are a basic part of the
tradition as is the need to respond to changing circumstances.
and the progressive adoption of IFRS (International Financial Reporting Standards) by different
countries. At the same time, professionals are working to harmonize US GAAP with these new
international standards. In general, one can say that IFRS is based on the application of general
principles concerning the definitions of assets (actif), equity (droit sur lactif; capitaux propres;
fonds propres), revenue recognition (constation des produits; comptabilisation des produits),
amortization (amortissement), and impairment in value (moins-value; perte de valeur; dprciation), while (alors que) local GAAPs involve the application of specific detailed rules concerning these points.
te
Words with multiple translations:

A company: une affaire, entreprise, compagnie, socit
Une socit anonyme (SA): a corporation; a limited company
Une socit cote en Bourse : a listed company, a quoted company, a publicly-traded
company
Expert-comptable: The American term is a certified public accountant (CPA)
The British term is a chartered accountant (CA)
Liabilities: dettes; responsabilits; passif; passifs
IV. Exercices de comprhension et de traduction
-In
Retrouvez dautres exercices et tests de lUE 122 sur le site Internet de lIntec :
www.cnamintec.fr, rubrique Ressources.
Exercice12
nonc
Florians interim pre-tax profits growth of 15% was somewhat inflated as a result of the income
received from the disposal of several of the companys subsidiaries. The underlying 7% rise in
operating profits is a more realistic gauge of the companys true progress. However, Florians
impending merger with Howard Co and its appointment of a new chief executive should mean that
the company will be able to sustain growth for the foreseeable future. The share price has varied
little during the course of the year and now stands at 45 euros.
Cn
a
A Medical company
B Hotel group
During the past year the Johnson Hotel Group has acquired 80 new properties, thus doubling in
size. Last week the group reported pre-tax profits of 90 million euros in the first six months of the
year, ahead of expectations and helped by a strong performance from its Paris-based hotels and
newly expanded US business. However, there is still some way to go. Integration of the new acquisitions is still not complete and, while the share price has risen recently, major problems with integration have yet to be solved.
C High-tech company
This time last year a share in Micron was worth just over 5 euros. Six months ago it was worth 40
euros. Today it is priced at under 20 euros. If proof were needed, here is an illustration of how much
of a lottery the technology market can be. But some technology companies are fighting back and
Micron is one of them. What has renewed excitement in the company is the opening of its new
American offices in Texas and its ambitious plans to expand its user base in both North and Latin
America.
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D Construction company
Boltons share price has risen gradually over the past year from 22 to 33 euros. The company has
been successful in choosing prime locations for its buildings and has benefited from the buoyant
demand for housing. Whilst this demand is expected to slow down somewhat during the next year,
investors are encouraged by the companys decision to move into building supermarkets. Work
has already begun on two sites in Oxford, and the company is expected to sign a contract within
the next month for building four large supermarkets in Ireland.
E Pottery Manufacturer
te
Thomson Dishes has been through a shake-up over the past year. The group, which has been cutting
margins and improving marketing, may post a small profit this year. The many members of the Thomson family, who between them own 60 per cent of the business, have been watching the share price
rise steadily and several are looking to sell. Trade rival Hitchcock has bought up just over 18 per cent
of the shares and could well be spurred into further action by the signs of a recovery at the firm.
TRAVAIL FAIRE
1.Comprehension: Match these statements (1-10) with the companies (A-E). If there is no
corresponding company put NM (Not mentioned). You need to use some of the letters more
than once. Do not recopy the statements.
2.Version: Traduisez en franais le texte suivant.
Cn
a
The decline of the U.S. economy has been greatly exaggerated. America is coming back
better and faster than most experts expected. The Dow Jones industrial average is up by
70 points in the past 13 months, and auto sales in the first quarter were up 16% from
2009. The economy added 160,000 jobs in March, including 17,000 in manufacturing.
So what accounts for the pervasive gloom? Housing and large deficits remain serious problems. But most experts are overlooking Americas true competitive advantages. The tale of
the economys remarkable turnaround is largely the story of swift reaction, a great willingness
to write off bad debts and restructure, and a strong embrace of efficiency disciplines largely
invented in the U.S. and at which it still excels. America still leads the world at processing
failure, at latching on to new innovations and building them to scale quickly and profitably.
NEWSWEEK, 2010
3.Writing a report
Your company opened a new branch abroad a year ago and the Managing Director at the
Head Office has asked you to prepare a report on its progress. Write your report for the
Managing Director, including the following information:
the reasons for opening the branch;

problems experienced;
plans for the coming year.
15-20 lignes
64
-In
1. This company has been involved in diversifying its business activities.

2. Although this company is doing well, it has a number of internal difficulties to deal with.
3. This company has reduced the profits it makes on individual items.
4. Expansion policies probably contributed to this companys profits.
5. This companys profits were affected by poor maagement.
6. One statistic is a less accurate guide to this companys performance than another.
7. The conditions which have helped this company are likely to be less favourable in the future.
8. This companys share price has been extremely volatile over the last twelve months.
9. This company is likely to be the subject of a takeover bid in the near future.
10. This companys performance exemplifies a widely-held belief.
4. Expression personnelle : Reaching the age of 60-65. Retirement is a controversial and

topical issue. Should the age be modified or not?
Develop this subject in two parts.
Part 1: defend the present status of retirement.
Part 2: give arguments explaining why the retirement age should be changed.
1. Comprehension
1 D; 2 B; 3 E; 4 B; 5 NM; 6 A; 7 D; 8 C; 9 E; 10 C.
Corrig
te
2. Version
Le dclin de lconomie amricaine a t largement exagr. LAmrique se rtablit mieux et plus
vite que ne le prvoyaient la plupart des experts. Lindice Dow Jones a gagn 70 points au cours
des treize derniers mois et les ventes dautomobiles ont augment de 16% au premier trimestre
par rapport lanne prcdente. En mars, lconomie a cr 160 000 emplois, dont 17 000
dans lindustrie manufacturire.
-In
Comment, donc, expliquer le pessimisme ambiant? Limmobilier et les dficits vertigineux continuent certes de poser de srieux problmes. Mais la plupart des spcialistes ngligent les vritables avantages concurrentiels de lAmrique. Lhistoire du redressement spectaculaire de
lconomie est dabord celle dune capacit de raction rapide, dune forte volont dannuler les
dettes irrcouvrables et de hter les restructurations, dun farouche attachement lefficacit
autant de disciplines inventes en grande partie aux tats-Unis et dans lesquelles le pays continue dexceller. LAmrique na pas son pareil dans le monde pour se relever dun chec, saisir au
vol les innovations et les appliquer grande chelle rapidement et de faon rentable.
3. Writing a report
To: Mr. Tim Burton, Managing Director

From: Mr. Elvis Peterson, Regional Manager
Reasons for opening
Cn
a
Report on the first year of activities in our Polish subsidiary
The main reason for our choice to set up a branch in Poland is financial. Indeed, our aim was to
reduce labour costs. Our activity as cosmetic producers requires numerous staff. It is a well-known
fact that labour costs in Poland are by far lower than in France. We managed to build a brand new
factory within the deadline and we have had very positive results.
Problems experienced
Problems were encountered in two areas:

transportation: the road network in Poland is not well-developed and the time spent on
transportation was higher than expected.
staff: we still have to learn enormously about the staffs culture, work ethic, customs and the
Polish language.
Plans for the coming year
Our plan for the coming year is mainly to improve the above-mentioned points. We will also look at the
feasibility of purchasing a couple of lorries so as not to have to depend on third parties for delivery.
We plan to organise seminars on a monthly basis for both local staff and overseas managers. The
topics will include cultural differences and social events.
Finally, I would like to take the opportunity of this report to invite the top management at our Head
Office to visit our plant and premises in Poland at their convenience.
Tom Jones
201221TDPA0114
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4. Expression personnelle
te
Part 1
Many older workers no longer have the means to afford a decent retirement. The present system
of retirement public pensions, employer pensions and individual savings is still intact, but it
does need to be strengthened. This can be done by strengthening public retirement systems so
that they can serve as the bedrock of retirement income.
Public retirement systems are well designed to provide for the basic needs of retirees. They are
efficiently run and help to ensure basic income needs when the primary source of family income
disappears due to a breadwinners retirement, disability or death. Their main economic advantage stems from the governments ability to tax people and thus finance promised benefits long
into the future. Individual savings should play a role in a strengthened retirement system, mainly
because they are the only part of the retirement system that can be individualised to each persons needs.
66
Cn
a
-In
Part 2
Forced or mandatory retirement at 60 or 65 discriminates against older citizens who wish to
continue working. This is not to argue that society should force people to work until they are 70
or older. However, improvements in health and the greater capacity of older people to work
beyond the statutory retirement age mean that it is both wasteful and even harmful not to allow
them to do so, if they wish.
The key issue for ageing societies is how a constrained working-age population will create adequate resources to be transferred to a rapidly growing population of older citizens.
There are strategies to address this problem, including those designed to raise the participation
of women at work, to manage immigration policy more effectively, to facilitate lifelong learning
and training and to encourage greater productivity growth. All of these can boost labour input in
economic growth.
But there may be labour and skill shortages. It may be necessary to try to encourage older citizens to work for longer or encourage them back into work after they formally retire. In other
words, increasing the participation of those over 60, and even over 65, in the labour force would
make a positive contribution to relieving the constraints of labour supply in the future.
Under flexible retirement, individuals could work until their late 60s, and then perhaps gradually
retire via flexible working arrangements, including part-time work and working from home.
te
A. Les formes passes dun verbe: le prtrit
partie
I. Grammaire
Comme le prsent, la forme pass est trs difficile matriser pour un Franais. Cependant,
lorsquon a compltement assimil ces deux temps, le reste de la grammaire anglaise est facile.
Nous avons vu que les formes du prsent sont plus complexes et varies en anglais quen franais. Le pass est difficile pour la raison oppose : sa simplicit rductrice. De mme les
catgories conceptuelles pour diviser la notion de temps diffrent entre les deux langues.
1. Le prtrit simple
-In
Le prtrit, appel simple past ou past simple en anglais, est la forme la plus importante car la
plus utilise. Le prtrit a une forme de base plus deux variations:
le prtrit simple (la forme de base);
le prtrit progressif (la premire variation);
la forme used to (la deuxime variation).
a. Le prtrit des verbes be et can
(Dans le tableau ci-aprs, les expressions en italique correspondent aux formes contractes.)
Be
Cn
a
Commenons avec le prtrit simple qui est la forme de base du prtrit, et la plus importante de toutes les formes du pass.
Forme affirmative Forme interrogative

Forme ngative
I was*
Was I?
I was not / I wasnt
You were**
Were you?
You were not / You werent
Was I not? / Wasnt I?
Were you not? / Werent you?
* Formes identiques pour I, he, she et it.

** Formes identiques pour you, we et they.
Remarque
Au prsent, I correspond une forme particulire de be tandis quau prtrit, I se

conjugue comme he, she et it.
Can (formes invariables toutes les personnes)
Forme affirmative Forme interrogative

I could
Could I?
Forme ngative
I could not / I couldnt
Could I not? / Couldnt I?
201221TDPA0114
67
Utilisations spciales de to be
Natre est traduit par to be born
Les formes was born et were born correspondent au pass compos franais.
Exemples
Where were you born?: O tes-vous n(e)? / O es-tu n(e)?
I was born in Sydney: Je suis n(e) Sydney.
-In
te
Comme nous lavons dj vu dans la premire partie, to be peut dans certaines expressions remplacer dautres verbes franais. Ainsi, au prtrit:
Faire
It was nice out. (Il faisait beau.)
It was dark out. (Il faisait nuit.)
It was light out. (Il faisait jour.)
Avoir et il y a
He was 25 years old. (Il avait 25ans.)
I was hungry/thirsty/sleepy. (Javais faim/soif/sommeil.)
She was right/wrong. (Elle avait raison/tort.)
There was one person. There were two people. (Il y avait/Il y eut une personne/deux personnes.)
Aller
How were they? They were fine. (Comment allaient-ils?)
How was business?
Pouvoir: was able to et were able to sont des formes alternatives de could:
Jane and Phillip were able to attend (assister ) the meeting but I wasnt able to be present.
Devoir: was supposed to et were supposed to sont les prtrits de devoir dans les
contextes de prvision ou dans le sens dtre suppos ou cens faire:
The bus was supposed to come 5minutes ago (Le bus devait arriver).
You werent supposed to do that! (Vous ntiez pas cens)
Les autres verbes cest--dire tous les verbes sauf be et can se divisent en deux
catgories: les verbes dits rguliers et les verbes dits irrguliers.
Les verbes rguliers
Cn
a
Pour les verbes rguliers (qui sont majoritaires), le prtrit se forme en ajoutant -ed aux
verbes se terminant par une consonne ou par -y (et dans ce dernier cas, normalement le
y se change en i devant ed)
work worked
carry carried
et en ajoutant -d aux verbes se terminant par e:
change changed
Did? et didnt sont utiliss pour les formes interrogatives et ngatives. Dans ces cas
on najoute pas -ed ou -d la fin du verbe.
Les formes sont invariables: toutes les personnes se conjuguent de la mme manire: I, we,
you, he
68
b. Tous les autres verbes
Exemple
To work
Forme
affirmative
I worked
He worked
Forme
interrogative
Did I work?
Did he work?
Forme ngative
I did not work / I didnt work

He did not work / He didnt work
Did I not work? / Didnt I work?

Did he not work? / Didnt he
work?
Les verbes irrguliers
te
Pour les verbes irrguliers, un mot spcial est utilis pour la forme affirmative du prtrit au lieu du verbe avec les terminaisons -ed ou -d. Mais les formes interrogatives
et ngatives se construisent comme dans les exemples ci-avant.
Exemple
To speak
Forme
Forme ngative
interrogative
Did we speak? We did not speak / We didnt speak
Did we not speak? / Didnt we speak?
Did she speak? She did not speak / She didnt speak Did she not speak? / Didnt she speak?
-In
Forme
affirmative
We spoke
She spoke
Le verbe to do suit ces mmes rgles
I did Did I do? I did not do / I didnt do Did I not do? / Didnt I do?
Did he die?
He did not die / He didnt die
Did he not die? / Didnt he die?
c. Les verbes have, have got et must

Have est un verbe irrgulier dont le prtrit est had pour la forme affirmative.
Au prtrit, have got perd le got et se conjugue exactement comme have.
Ainsi, les prtrits de have et have got sont identiques:
Cn
a
He died
Le verbe to die (mourir; dcder) est un verbe rgulier
They had
Did they have?

They didnt have
They did not have

Didnt they have?
Did they not have?
Must (devoir dans le sens de ncessit et obligation) devient au prtrit had to et se

conjugue comme have plus to:
They had to
Did they have to?

They didnt have to
They did not have to

Didnt they have to?
Did they not have to?
Rappel
Tous les verbes au prtrit simple ont une forme invariable pour toutes les personnes, sauf
le verbe be avec ses deux formes was et were.
On emploie did et didnt pour les formes interrogatives et ngatives au prtrit simple
de tous les verbes sauf be et can.
201221TDPA0114
69
Exercice1
nonc
g. We were able to
h. You were supposed to
i. They were born
j. I calculated
k. They waited
l. She hurried
te
a. I was
b. She was
c. They were
d. He could
e. The accountant worked
f. The managers decided
TRAVAIL FAIRE
1.Mettez les verbes suivants la forme ngative et la forme interrogative:
2.Mettez les verbes irrguliers suivants aux formes affirmative et ngative du prtrit (Rfrezvous au tableau des verbes irrguliers la fin de cette srie):
Cn
a
a. I wasnt; was I?
b. She wasnt; was she?
c. They werent; were they?
d. He couldnt; could he?
e. The accountant didnt work; did the accountant work?
f. The managers didnt decide; did the managers decide?
g. We werent able to; were we able to?
h. You werent supposed to; were you supposed to?
i. They werent born; were they born?
j. I didnt calculate; did I calculate?
k. They didnt wait; did they wait?
l. She didnt hurry; did she hurry?
2.
a. bought; didnt buy

b. sold; didnt sell
c. said; didnt say
d. came; didnt come
e. had; didnt have
f. had; didnt have
g. had to; didnt have to
h. went; didnt go
i. wrote; didnt write

j. fell; didnt fall
k. rose; didnt rise
l. met; didnt meet
m. left; didnt leave
n. did; didnt do
o. made; didnt make
p. spent; didnt spend
70
1.
Corrig
i. write
j. fall (tomber, chuter, baisser, diminuer)
k. rise (monter, augmenter)
l. meet
m. leave (quitter, partir, laisser)
n. do
o. make
p. spend (dpenser, passer du temps/de largent)
-In
a. buy
b. sell
c. say
d. come
e. have
f. have got
g. must
h. go
d. Le sens du prtrit
Lide du prtrit est simple et implique les conditions suivantes:
laction est termine;
la priode pendant laquelle elle a eu lieu est finie, autrement dit, le dbut et la fin de laction se
situent au pass;
rien de laction ne se rfre au prsent.
Les conditions pour le prtrit simple sont assez larges et gnrales. Par consquent, trois formes
franaises du pass peuvent presque toujours se traduire par le prtrit simple en anglais:
le pass simple franais;
le pass compos;
limparfait.
Je travaillai:
Jai travaill:
Je travaillais:
I worked
I worked
I worked
Je fus:
Jai t:
Jtais:
I was
I was
I was
te
Ainsi, ces trois formes du franais ont normalement la mme traduction en anglais:
-In
Que laction soit courte ou longue, rcente ou ancienne, unique ou rptitive, cela ne modifie pas
cette forme du pass. Les distinctions exprimes en franais par diffrentes formes du pass ne
se retrouvent pas en anglais dans lequel la forme de base, le prtrit, signifie seulement que
laction et la priode o elle se situait sont termines.
Il faut noter que le prtrit est aussi utilis pour traduire le plus-que-parfait en anglais quand
lantriorit dune action par rapport une autre action est claire. (Cest surtout la tendance de
langlais amricain.)
Exemples
Soyez vigilant lorsque vous traduisez le pass compos franais en anglais de ne pas traduire les auxiliaires avoir et tre
Exemples
Cn
a
The company announced that it had good results for the fiscal year. (La socit a annonc
quelle avait eu de bons rsultats pour lexercice.)
It said that its profits rose. (Il a annonc que ses bnfices avaient augment.)
Jai t: I was
Jai pu: I could
Jai tudi: I studied (et non I have studied)
Jai fait: I did
Jai eu: I had
Je suis rest: I stayed (et non I am stayed)
Je suis all: I went
et non plus avec les formes interrogatives et ngatives o lauxiliaire est toujours did
(sauf pour be et can qui nont pas dauxiliaire).
Exemples
was I? / I wasnt
could I? / I couldnt
did I study? / I didnt study
did I do? / I didnt do
did I have? / I didnt have
did I stay? / I didnt stay
did I go? / I didnt go
201221TDPA0114
71
e. Les expressions partenaires du prtrit simple

Les mots partenaires du prtrit sont des expressions qui indiquent une priode situe
totalement au pass. Ces expressions peuvent tre explicites ou implicites.
Exemples
te
In 2001
At 10 a.m. last Monday
In the 1960s (dans les annes soixante)
From 1980 to 1990
One second ago (il y a 1seconde)
When I was in Scotland
10,000 years ago (il y a 10000ans)
During the Roman Empire
For two years (pendant 2ans)
Yesterday
For twenty years (pendant 20ans)
The day before yesterday (avant-hier)
Last week
At 10 a.m. last Monday
Last year
From 1980 to 1990
This morning (si on est laprs-midi ou le soir du mme jour)
-In
Ainsi que nous lavons vu pour le prsent, les complments de temps (qui expriment quand ou
pendant combien de temps laction sest droule) se placent en dbut ou en fin de phrase:
Last year I went to London. I stayed there for three months.
What did you do yesterday?
During our last vacation (vacances), I played tennis and Jim went sailing (a fait du bateau
voile).
Pour tous les autres verbes, had to y compris, un adverbe de temps se place devant le
verbe:
He never made a mistake (faire une erreur).
He always had good judgement.
f. La traduction de il y a pour des phrases au prtrit
Cn
a
There was (singulier) et there were (pluriel) sont le prtrit de there is/there are.
There was/there were sont les traductions de il y a eu, il y eut et il y avait qui
indiquent lexistence dobjets ou de situations dans le pass.
Exemple
In the 1990s, there was a trend (tendance) for companies to consolidate. As a result, there
were many mergers (fusions) between big firms.
Ago est le complment de temps qui correspond il y a appliqu au temps et sutilise pour
indiquer quand une action termine a eu lieu dans le pass. En anglais on met la priode de temps
avant le mot ago. Lordre des mots est donc le contraire de lordre franais. Comme tout complment de temps, une expression avec ago se place au dbut ou la fin de la phrase.
Exemples
I met him five months ago: Je lai rencontr il y a cinq mois.

Three years ago, the company created a new subsidiary (filiale).
Il y a appliqu au temps est traduit seulement par le mot ago. Il est incorrect dutiliser there is.
correct 10 days ago
incorrect There is 10 days ago
72
Un adverbe de temps (qui exprime la frquence dune action), tel que par exemple always,
never, rarely et often, se place aprs was, were et could:
We were always keen (enthousiaste) to participate.
They could never make a decision (prendre une dcision).
g. Les traductions de pendant au prtrit
Exercice2
nonc
-In
te
Pendant se traduit par les deux mots during et for mais dans des sens diffrents:
During est suivi par un nom et rpond la question quand?:
John: When did you meet her?
Pamela: I met her during my visit to London.
For est utilis pour indiquer la dure dune action ou dune situation. Il est suivi par un
chiffre ou un mot qui remplace un chiffre (comme many) avec une expression voquant une
dure. Il rpond la question: pendant combien de temps?
Personnel manager: For how long did you work in New Zealand?
Candidate: I worked there for 6 years.
Personnel manager: For how many years did you live there?
Candidate: I lived there for many years, for almost a decade (presque une dcennie).
La question pendant combien de temps peut tre traduite de plusieurs faons:
For how long?
For how much time?
For how many years (days, hours, minutes, etc.)?
Cependant, for how long est le plus utilis. En anglais contemporain, for est plac frquemment la fin de la phrase ou simplement implicite bien que les trois formes soient
correctes:
For how long did you work there?
How long did you work there for?
How long did you work there?
1. Jai travaill hier.

2. Ils taient riches avant le krach.
3. Il est all Londres la semaine dernire et il est revenu hier.
4. Il allait souvent Londres quand il tait jeune.
5. Elle entra dans la pice.
6. As-tu reu mon message?
7. Pourquoi nas-tu pas appel?
8. Je suis ne NewYork en 1980.
9. Jai vcu NewYork de 1990 1995 et jy tais trs heureuse.
10. Nous ntions pas lheure.
11. Jai pu aller la soire mais ils nont pas pu y aller.
12. La socit avait de bons rsultats.
13. Jai commenc travailler il y a trois ans.
14. Il a fait un discours pendant la runion.
15. Il y avait 30 personnes dans la salle de runion (meeting room) pendant son discours.
16. Pendant combien de temps ont-elles tudi?
17. Elles discutrent du problme pendant plusieurs heures.
18. Je ne les ai pas vus pendant 3ans et puis un jour je les ai rencontrs pendant un voyage
Londres.
19. Pendant combien dannes tes-vous rest en Irlande?
Cn
a
TRAVAIL FAIRE
Traduisez ces phrases en anglais en utilisant le prtrit:
201221TDPA0114
73
Corrig
-In
te
1. I worked yesterday.
2. They were rich before the crash.
3. He went to London last week and he came back yesterday.
4. He often went to London when he was young.
5. She entered (or came in) the room.
6. Did you receive my message?
7. Why didnt you call?
8. I was born in NewYork in 1980.
9. I lived in NewYork from 1990 to 1995 and I was very happy there.
10. We werent on time.
11. I could (or was able to) go to the party but they couldnt (or werent able to) go there (or
to it).
12. The company had good results.
13. I began to work three years ago.
14. He made a speech during the meeting.
15. There were thirty people in the meeting room during his speech.
16. For how long did they study? (or How long for? or How long?)
17. They discussed the problem for several hours.
18. I didnt see them for three years and then, one day, I met them during a trip to London.
19. For how long did you stay in Ireland? (or How long for? or How long?)
Nous avons vu que trois formes du pass franais normalement deviennent le prtrit simple en
anglais. Prcisons un peu plus:
le pass simple devient le prtrit simple 100%;
le pass compos devient le prtrit simple plus de 90% (les exceptions seront exposes
dans la sectionB);
limparfait devient soit le prtrit simple soit les variations du prtrit:
a. la forme en be +ING du prtrit,
b. la forme was going to,
c. la forme used to.
Cn
a
a. La forme en be +ING du prtrit (aussi appele prtrit progressif)
La premire, et la plus importante variante du prtrit, est sa forme en be + ING : was

doing/were doing.
Elle est la traduction de limparfait la plus utilise. Comme toute forme du prtrit, elle correspond une action termine qui sest passe pendant une priode entirement passe.
Was/were doing peut tre considre comme le raccourci de was in the middle of
doing qui correspond exactement tait en train de faire en franais. Des partenaires
de cette forme sont at that moment et at that time:
Patricia: What were you doing at 5 p.m.? Que faisais-tu/faisiez-vous 17h?
David: At that time, I was driving home from work. ce moment-l, jtais en train de rentrer
chez moi en voiture.
When et while (en mme temps que/pendant que) sont aussi des partenaires typiques:
James: What were you doing when they were discussing the problem?
Jennifer: I was reading while they were discussing the problem.
Cest--dire que la forme en be + ING du prtrit est employe pour dcrire des actions qui
taient en train de se passer simultanment un certain moment prcis:
At that moment, I was reading and they were discussing the problem.
74
2. Les autres formes du prtrit
Comme nous lavons vu pour le prsent, seuls les verbes daction peuvent se terminer
avec -ing. Les verbes de non-action doivent utiliser le prtrit simple:
What did you understand when he was explaining the problem to you? (et non were you
understanding?)
La forme en be +ING du prtrit est aussi frquemment utilise comme contexte pass dans
le cadre duquel une action ou un vnement sont intervenus:
What were you doing (le contexte) when the accident happened (lvnement)?
Que faisais-tu/faisiez-vous quand laccident est survenu?
Qutais-tu/tiez-vous en train de faire quand laccident est survenu?
te
Ici laction qui est intervenue dans ce contexte est ponctuelle. Elle nest pas la forme progressive mais plutt au prtrit simple. Cette construction correspond en franais lutilisation
de limparfait (le contexte) avec le pass compos (laction intervenante):
John was taking a shower (le contexte), when the phone rang (lvnement).
John prenait une douche quand le tlphone a sonn.
Rappel
Pendant peut avoir trois traductions: during (+nom), for (+dure) et while (pendant que).
-In
b. Was going to: une variante de la forme progressive du prtrit
Des variantes de la forme en be +ING du prtrit sont was going to do/were going to do.
Ces formes correspondent limparfait franais : allais / allait / allions / alliez / allaient
faire. Comme en franais, on les utilise en anglais pour exprimer quon avait lintention ou
quon tait sur le point de faire quelque chose, quon allait faire quelque chose.
I was going to send them an e-mail (jallais leur envoyer un e-mail), but they called on the
phone just before I could send it.
We were going to buy (nous allions acheter) a new flat-screen television, but we changed
our minds and instead we bought a DVD player (mais nous avons chang davis et la place
nous avons achet un lecteur DVD).
c. La forme used to
Cn
a
Exemples
Voici la troisime exception o on nutilise pas le prtrit simple pour traduire limparfait franais.
Quand on veut prciser le fait quune situation passe durait pendant une longue priode
ou quune action dans le pass tait habituelle pendant longtemps, on a la possibilit dutiliser used to devant le verbe:
I used to live in San Francisco: Je vivais San Francisco. (autrefois)
They used to play tennis every day: Ils jouaient au tennis chaque jour. (auparavant)
Cette forme correspond au concept franais de limparfait en association avec lide dun autrefois qui nest plus.
Used to, qui est considr en anglais comme une forme du prtrit, semploie avec did et
didnt pour les questions et les ngations:
I used to speak Spanish, but that was a long time ago.
Where did you use to live before coming to Paris?
You didnt use to smoke before. When did you begin?
I never used to go to the gym, but now I go every day.
Pourtant, langlais considre cette forme comme facultative, plutt comme une manire conomique de dire une phrase au prtrit qui est beaucoup plus longue. Par exemple, la phrase
They played tennis on a regular basis in the past but now they dont play anymore (ne
plus) peut tre remplace par They used to play tennis.
201221TDPA0114
75
Rappel
nonc
-In
Exercice3
te
Limparfait franais a trois traductions possibles. Tout dpend du temps dans lequel laction
sest droule et de lexpression partenaire associe qui exprime cette notion de temps:
1.Le prtrit simple
I worked hard when I was in NewYork. Je travaillais dur quand jtais NewYork.
2.La forme en be +ING du prtrit, la traduction la plus frquente de limparfait franais:
I was working hard at 5 p.m. on Saturday. Jtais en train de travailler dur 17h samedi.
I was working hard while they were watching television. Je travaillais pendant quils regardaient
la tl.
I was working hard when the doorbell rang. Je travaillais (Jtais en train de travailler) dur au
moment o la sonnette a retenti.
et sa variante avec allais (allait, etc.) +faire:
I was going to work hard but my schedule changed. Jallais travailler dur mais mon planning
a chang.
3. La forme used to pour exprimer la notion dun autrefois de longue et rgulire
dure qui nest plus (forme facultative utilise pour tre plus prcis la place de 1. ci-avant):
I used to work hard, but I dont work hard anymore. Autrefois je travaillais dur mais je ne
travaille plus dur.
Cn
a
1. O alliez-vous quand je vous ai vu dans la rue hier?

2. Je regardais la tl pendant quil lisait.
3. Nous regardions la tl quand le tlphone a sonn.
4. Jallais crire une lettre mais je navais pas de timbres.
5. Elle parlait langlais quand elle tait plus jeune.
6. En Californie, il allait la plage tous les jours.
Corrig
1. Where were you going when I saw you in the street yesterday?
2. I was watching (the) TV while he was reading.
3. We were watching (the) TV when the telephone rang.
4. I was going to write a letter but I didnt have (any) stamps.
5. She used to speak English when she was younger.
6. In California, he used to go to the beach every day.
B. Linfinitif
1. Afin de, de, , pour +verbe
La traduction de afin de est in order to ou so as to ou simplement to devant le

verbe. Afin dtre serait, par exemple, traduit des trois faons suivantes:
in order to be;
so as to be;
to be.
76
TRAVAIL FAIRE
Traduisez les phrases suivantes en utilisant was/were -ing ou used to pour
limparfait:
To be listed on the NewYork Stock Exchange (afin dtre cote la Bourse de NewYork), a
company must register with the Securities and Exchange Commission.
Les prpositions de et devant un verbe se traduisent galement par to:
Exemples
She asked him to call back later. Elle lui a demand de rappeler plus tard.
I have something to do. Jai quelque chose faire.
The company decided to create a new subsidiary (filiale).
We were obliged to make a choice (faire un choix).
2. Its for someone to do
te
tandis que devant un nom, pour devient for:

I went to the bank for a loan.
This document is for the statutory auditor (commissaire aux comptes).
Can you please do it for me?
Pour devant un verbe, galement, se traduit par to, dans le sens de afin de
I went to the bank to obtain a loan. Je suis all la banque pour obtenir un prt/crdit.
Exemples
Avec ces expressions impersonnelles, nous rencontrons trs souvent trois structures de phrases
qui sont en accord avec les rgles exposes ci-avant, to +verbe / for +nom:
it +(to be) +adjectif +to do
It is/was necessary to do.
it +(to be) +adjectif +for someone/something
It is/was necessary for the company.
it +(to be) +adjectif +for someone to do
It was necessary for the company to do.
Its essential to be on time.

It was urgent for John.
It was urgent for him to act (agir) quickly.
It was necessary for the company to obtain a loan.
Cn
a
-In
Voici le cas des expressions impersonnelles avec its (au prsent) ou it was (au prtrit)
+un adjectif tels:
necessary, important, essential, easy, difficult, possible, im-possible,
intelligent, absurd, urgent, useful (utile), useless (inutile)
La phrase It was necessary for the company to obtain a loan peut se traduire par: Il tait
ncessaire pour la socit dobtenir un prt ou par: Il tait ncessaire que la socit obtienne
un prt.
Exemple
It wasnt easy for them to decide qui peut tre traduit par: Il ntait pas facile pour eux de
dcider ou par: Il ne leur tait pas facile de dcider.
Des variations comprennent lemploi des ngations isnt ou wasnt; de this ou that
la place de it:
That wasnt an intelligent thing to do.
et to do, au ngatif devient not to do (de ne pas faire):
Its important not to be late.
Its absurd not to take advantage of (profiter de) this opportunity.
201221TDPA0114
77
3. To wait for someone to do

Les rgles de for someone et to do sappliquent au verbe to wait:
To wait for someone or something
I waited for the documents. Jai attendu les documents.
She was waiting for his call. Elle attendait son coup de fil.
To wait to do something
He waited to send the documents. Il a attendu denvoyer les documents.
He was waiting to call her. Il attendait de lappeler.
te
To wait for someone to do something

Faites attention la traduction de cette structure. En franais, elle comporte le subjonctif, ce qui
nest pas le cas en anglais:
I waited for him to send the document. Jai attendu quil envoie les documents.
She was waiting for him to call her. Elle attendait quil lappelle.
Exercice4
-In
nonc
Cn
a
1. We had many things do yesterday.

2. That document was the Payroll Accountant.
3. I waited for them come for 20minutes.
4. It was essential the two companies merge.
5. He told me not reveal the data (donnes).
6. I went to the bank a loan.
7. They did the calculations several times so as be sure that they had the correct results.
8. succeed, its important you study.
9. She waited his call.
10. We waited the Credit Manager approve the loan.
11. I went to the USA learn speak English.
12. Shareholders invest in the Stock Market make a profit.
Corrig
1. We had many things to do yesterday.

2. That document was for the Payroll Accountant.
3. I waited for them to come for 20minutes.
4. It was essential for the two companies to merge.
5. He told me not to reveal the data (donnes).
6. I went to the bank for a loan.
7. They did the calculations several times so as to be sure that they had the correct results.
8. To succeed, its important for you to study.
9. She waited for his call.
10. We waited for the Credit Manager to approve the loan.
11. I went to the USA to learn to speak English.
12. Shareholders invest in the Stock Market to make a profit.
78
TRAVAIL FAIRE
Mettez to ou for dans les phrases suivantes:
C. Lusage des prpositions

1. In, on et at pour exprimer le temps
in +mois: in January
+trimestre: in the first quarter of 2001
+semestre: in the first half of 2000
+anne: in 2002
+dcennie: in this decade; in the Nineteen-Fifties (in the 1950s)
+sicle: in the Twenty-First Century
+millnaire: in the Third Millenium
Il y a galement les groupes dexpressions suivants:
in the afternoon
in the middle of (au milieu de; en train de)
in the act of (dans lacte de)
te
in the morning
in the evening
in the process of (en train de)
Exceptions avec on et at
on +un jour ou une date
-In
on Monday
on January 1st
La prposition de base pour exprimer le temps dune action est in:
Faites attention la gymnastique du changement de la prposition le cas chant:

in January (le mois) mais on January 1st (le jour)
in 2002 (lanne), in March (le mois), in March 2002 (le mois), mais:
on March 15th, 2002 (le jour)
at 9 oclock
at this time (en ce moment)
at the same time (en mme temps)
et aussi:
at the beginning/at the start (au dbut) et at the origin
at the end/at the finish/at the conclusion ( la fin)
Cn
a
at +lheure ou le mot time
at +night
Many taxi drivers work at night and sleep in the morning.
noter une diffrence entre langlais amricain et langlais britannique:

on the weekend (US)
at the weekend (UK)
Dautres expressions
to be on time (tre lheure)

to be in time ( temps)
Ces deux expressions nemploient pas de prposition en anglais:

to be early (en avance)
to be late (en retard)
Notez la diffrence entre on time ( lheure) et in time ( temps). In time implique un retard:
My friends were on time for the concert. They didnt arrive late.
I was late for the concert, but I arrived just in time before they closed the doors.
Another friend was very late. He arrived after the doors were closed and so it wasnt possible
for him to enter.
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2. From to
Quand nous indiquons les deux limites dune dure, nous utilisons from (de) pour le moment
initial et to () pour le moment final. Il est possible de remplacer to avec le mot until
(jusqu) ou till (jusqu):
Yesterday, I worked from 8 a.m. to 8 p.m.
The meetings (runions) lasted (ont dur) from Monday until Thursday.
Exercice5
nonc
te
TRAVAIL FAIRE
Insrez les prpositions correctes dans les phrases suivantes:
Corrig
-In
1. Our meetings always start exactly time.

2. There is a flight for London every day leaving 7 a.m.
3. These meetings always take place Mondays, 9 a.m. 11:30 a.m.
4. The annual closing is December.
5. The calendar year (lanne civile) starts January 1st and finishes December 31st.
6. Many people arent sure if the Third Millenium officially started 2000 or 2001.
D. Larticle dfini the: son emploi
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Larticle dfini the est invariable devant les noms masculins ou fminins, et devant les
noms au singulier ou au pluriel. Comme en franais, larticle dfini est utilis pour spcifier
des noms communs:
the company;
the merger between BNP and PARIBAS;
The people who were present were the Finance Director (le directeur financier) and the
Management Auditor (le contrleur de gestion);
I used to live in the city (la ville), but three years ago I moved to the country (la campagne);
the West (lOccident), the East (lOrient).
The a un emploi trs frquent devant les groupes adjectifs-noms, qui incluent, naturellement, les noms de documents, fonctions, services, et organismes:
the financial statements (les tats financiers)
the balance sheet (le bilan)
the Human Resources Director
the Payroll Department (le service paie)
the International Monetary Fund
the European Union
Les noms des pays prcds normalement par un adjectif prennent the:
the United States
the United Arab Emirates
80
1. Our meetings always start exactly on time.

2. There is a flight for London every day leaving at 7 a.m.
3. These meetings always take place on Mondays, from 9 a.m. to 11:30 a.m.
4. The annual closing is in December.
5. The financial year starts on January 1st and finishes on December 31st.
6. Many people arent sure if the Third Millenium officially started in 2000 or in 2001.
the United Kingdom

the Dominican Republic
the Netherlands (= the Low Lands)
the Czech Republic
Comme en franais, the semploie avec les noms des rgions, hmisphres, mers, fleuves,
massifs, qui, par dfinition, comportent des adjectifs:
the Middle East (le Moyen-Orient)
the Western Hemisphere
the Thames River
the Mediterranean Sea
the Atlantic Ocean
the Rocky Mountains
te
Les noms de nationalits prennent larticle dfini. Le mot people (gens/peuple) peut tre
explicite ou implicite: The French people ou The French
Si le mot people est implicite, les noms qui se terminent par -ch, -s, -ss, ou -se
restent invariables (sans s final):
the Irish (les Irlandais)
the Spanish (les Espagnols)
the Swedish (les Sudois)
the Swiss (les Suisses)

the Chinese (les Chinois)
the Japanese (les Japonais)
-In
the French (les Franais)

the Dutch (les Hollandais)
the English (les Anglais)
Toutes les autres nationalits prennent le -s au pluriel quand le mot people est
sous-entendu:
the Americans
the Italians
the Arabs
the Norwegians
Finalement, lorsquun qualificatif permet de dnommer un groupe de personnes (autre quune

nationalit), people est sous-entendu et ladjectif (qui devient le nom du groupe) demeure
invariable:
the young (les jeunes)
the elderly (les gs)
the rich (les riches)
the wealthy (les riches)
the unemployed (les chmeurs)
the jobless (les sans-emplois)
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the Greeks
the Germans
Exercice6
nonc
TRAVAIL FAIRE
Traduisez les noms et expressions suivantes:
1. le bilan
2. les tats financiers
3. lUnion europenne
4. les Franais
5. les jeunes
6. le service paie
7. le Royaume-Uni
8. les Allemands
9. les Chinois
10. les chmeurs
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Corrig
1. the balance sheet
2. the financial statements
3. the European Union
4. the French
5. the young
6. the Payroll Department

7. the United Kingdom
8. the Germans
9. the Chinese
10. the unemployed
E. Les noms et les adjectifs

1. Les adjectifs et le participe pass
te
Il est utile de se souvenir que beaucoup dadjectifs sont, comme en franais, des participes
passs de verbes (les autres formes dadjectifs seront exposes dans la sectionB):
a. Pour les verbes rguliers, le participe, comme le prtrit, se termine en -ed:
-In
an interested buyer (un acheteur interess)

a credited amount (un montant crdit)
signed contracts (des contrats signs)
b. Pour beaucoup de verbes irrguliers, le participe pass a la mme forme

queleprtrit:
Rfrez-vous au tableau des verbes irrguliers en fin de srie:
a paid invoice (une facture paye)
spent money (de largent dpens)
lost opportunities (des opportunits perdues)
spoken English (langlais parl)

a hidden problem (un problme cach)
the written report (le rapport crit)
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2. Lordre des adjectifs dans une squence

Il est trs frquent de trouver en anglais des chanes dadjectifs qui qualifient les noms.
Ladjectif le plus dfinissant est le dernier de la squence et prcde directement le

nom:
a monthly financial statement (un tat financier mensuel)
a monthly bank statement (un relev bancaire mensuel)
essential natural resources
essential human resources
a famous American rock guitarist
a famous American jazz guitarist
Dans une squence dpithtes, les descriptions subjectives sont en premier et les descriptions objectives viennent aprs, prs du nom:
Opinion
a
an
subjective +
beautiful
interesting
fait objectif +
sunny
new
nom
day
film
Quand il y a plusieurs adjectifs objectifs, lordre est:

chronologie +taille +ge +couleur +origine +matire + nom
82
c. Pour dautres verbes irrguliers, le participe a une forme particulire:
Exemples
The first software version (la premire version du logiciel)
A short white cotton dress
An old Russian tradition
A new technological development
Langlais supporte plus facilement que le franais ces longues squences dadjectifs. Aprs un
certain nombre dadjectifs il est difficile de trouver tous une place dans une phrase franaise.
Quand on fait une traduction il faut souvent arranger la squence pour que la phrase ait un
sens en franais:
a short white cotton dress (une robe courte en coton blanc);
an effective new development strategy (une nouvelle stratgie efficace de dveloppement).
te
Exercice7
nonc
1. written
2. spoken
3. read
4. spent
5. bought
11. dmarr
12. annonc
13. construit
14. dtruit
15. chant
6. said / told
7. understood
8. sold
9. offered
10. finished
11. started / begun

12. announced
13. constructed / built
14. destroyed
15. sung
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Corrig
6. dit
7. compris
8. vendu
9. offert
10. finis
1. crit
2. parl
3. lu
4. dpens
5. achet
-In
TRAVAIL FAIRE
Traduisez les adjectifs suivants qui sont des participes passs. Certains proviennent de
verbes rguliers; dautres, de verbes irrguliers:
3. Le comparatif des adjectifs
a.More (plus) et less (moins) sont toujours suivis de than quand on fait une comparaison. Par consquent more than est la traduction de plus que, ou de plus de
pour des quantits, de mme que less than est celle de moins que ou de moins de:
I have more than you.
He had more than $1,000 in his account. (et non more of)
b.Lorsque lon compare des adjectifs, on utilise more than avec les adjectifs de deux syllabes ou plus:
Your investment is more profitable than mine.
My last job was more interesting than my present job.
c.Pour les adjectifs ne comportant quune syllabe ou une syllabe plus -y, -ow ou -le,
on ajoute la terminaison -er ladjectif au lieu demployer more. Les adjectifs se terminant par -y prennent -ier la fin au comparatif:
This is an older version of the software program (logiciel) than the other.
My method is faster and simpler than yours.
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Their product range (gamme de produits) is narrower (plus troite) than ours.
There is an easier way to solve this problem.
d. noter les comparatifs irrguliers suivants:
good better (meilleur)
bad worse (pire)
far further (plus loign)
e.On emploie less devant tous les adjectifs indpendamment de leur longueur:
This procedure is less easy and less convenient to use than other.
te
4. Le superlatif des adjectifs
Il ne faut pas confondre un adjectif comparatif avec un autre mot qui se termine par -er:
the lawyer (nom): lavocat, le juriste
the maker (nom): le fabricant, le constructeur
to lower (verbe): baisser, diminuer
-In
En franais, on reconnat le superlatif par la prsence de le, la ou les devant plus ou

moins. En anglais, on utilise the mais plus devient most au lieu de more et
moins devient least, au lieu de less. The most est utilis pour les adjectifs de
deux syllabes ou plus:
It was the most exciting day in Wall Streets history.
The most volatile stocks are in the high-tech sector.
Avec les adjectifs dune syllabe ou dune syllabe plus -y, -ow ou -le, on ajoute
-est la fin:
the quickest way
the lowest price
the easiest solution
Les superlatifs irrguliers sappliquent aux mmes adjectifs que les comparatifs irrguliers:
good better the best (le meilleur)
bad worse the worst (le pire)
far further the furthest (le plus loin)
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Elder (an) et the eldest (le plus g) sont pour old dautres formes de comparatif et
de superlatif employes uniquement pour les relations familiales:
My brother John is the eldest in the family.
Un superlatif est frquemment suivi de of ou in. On utilise gnralement of devant les
mots all et everyone et on emploie in devant the world et des catgories telles
que the class ou the company:
He was considered to be the best employee of all.
He was voted the best employee in the company.
84
The least est utilis pour tous les adjectifs:

In January, the least profitable investments were the tech stocks (valeurs technologiques).
Unfortunately (malheureusement), they chose the least easy way to do things!
Exercice8
nonc
6. le plus simple
7. le moins important
8. meilleur que et pire que
9. le meilleur du monde
10. le pire de tout
te
1. plus grand que

2. moins grand que
3. plus difficile que
4. moins intelligent que
5. le plus important
Corrig
6. the simplest
7. the least important
8. better than and worse than
9. the best in the world
10. the worst of all
-In
1. bigger than (larger than)

2. less big than (less large than)
3. more difficult than (harder than)
4. less intelligent than
5. the most important
TRAVAIL FAIRE
Traduisez:
F. Les pronoms relatifs who et which
Dans les phrases ci-avant, les pronoms relatifs introduisent des subordonnes relatives qui dfinissent la personne ou la chose. Mais dans les phrases suivantes les pronoms relatifs introduisent des informations complmentaires qui sont non dfinissantes sur les sujets de ces
phrases:
John, who visited Canada last year, called a few minutes ago.
This stereo, which I bought for a very low price, is really wonderful.
Cn
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Dans la premire partie nous avons vu que le pronom relatif that peut remplacer who et
which dans des phrases telles que:
John was the person who called ou John was the person that called.
This is the machine which works ou This is the machine that works.
Quand who et which introduisent des informations complmentaires et non dfinissantes:

On est oblig dutiliser les mots who pour les personnes et which pour les choses. On
ne peut pas les remplacer par that.
Ces informations complmentaires introduites par who ou which doivent tre prcdes et suivies par des virgules.
Le mot which peut avoir dautres sens. Par exemple, of which peut se traduire par
duquel, de laquelle, desquel(le)s et parfois par dont.
(Les autres utilisations de which seront prsentes dans des sries ultrieures.)
G. Lordre des mots
Un des lments les plus importants dans la rdaction en anglais est la position correcte des
mots dans la phrase. Vous avez dj vu les rgles qui concernent la position des expressions de
temps et des adverbes de temps. Voici deux rgles de base qui sensuivent:
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1. Le lieu devant le temps

Nous avons vu que lexpression du temps (quand) est toujours place au dbut ou la fin
dune phrase. Donc, lorsque le temps est en fin de phrase, ce qui est le plus frquent, lvocation
du lieu se fera toujours avant:
I went to London last Friday. (et non: I went last Friday to London.)
They visited Dublin many times. (et non: They visited many times Dublin.)
2. Les mots always et never ne sont jamais les premiers mots

dunephrase
Exercice9
nonc
-In
TRAVAIL FAIRE
Corrigez les erreurs dans lordre des mots:
te
En accord avec les rgles que nous avons dj vues, les adverbes de temps (frquence) ne se
placent jamais en premire position et jamais devant le sujet:
I never saw him before. (et non: Never I saw him)
They were always our partners. (et non: Always they were)
Corrig
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a
1. They went to New Zealand last month. (or Last month, they went to New Zealand.)
2. They left for the US one week ago. (or One week ago, they left for the US.)
3. I took the train to work every day. (or Every day, I took the train to work.)
4. She worked in London for six months. (or For six months, she worked in London.)
5. I never saw her at work.
6. We always had lunch together at the office.
H. Les mots apparents: faux amis (verbes du 1er groupe)

Il y a des mots qui sont passs du franais langlais mais qui ont pris des sens diffrents avec
le temps. Voici quelques faux amis importants quil est souhaitable de retenir:
attirer: to attract
assister : to attend
achever: to finish
demander: to ask for
fixer: to set
user: to wear out
rester: to stay
rsumer: to summarize
former: to train
disposer de: to have
alors que
to attire: habiller
to wait: attendre
to achieve: raliser
to demand: exiger
to fix: rparer
to use: utiliser
to rest: se reposer
to resume: reprendre
to form: constituer, crer
to dispose of: cder
86
1. They went last month to New Zealand.

2. They left one week ago for the US.
3. I took the train every day to work.
4. She worked for six months in London.
5. Never at work I saw her.
6. At the office always we had lunch together.
Exemples
The accountant summarized the problem. Le comptable a rsum le problme.
The client was angry and demanded a reduction. Le client tait en colre et il a exig une
remise.
They formed the subsidiary last month. Ils ont constitu la filiale le mois dernier.
When the negotiations resumed after the coffee break, the parties were able to find an
agreement. Quand les ngociations ont repris aprs la pause caf, ils ont pu trouver un
accord.
-In
te
Notez galement que:

to ignore signifie ne tenir aucun compte de mais ne signifie pas ne pas savoir:
They saw the danger signals but they ignored them. Ils ont vu les signaux de danger mais ils
ne les ont pas pris en compte.
I dont know her name. Jignore son nom.
to realize signifie se rendre compte de mais ne signifie pas raliser un projet qui est
traduit par achieve, perform, do, make, construct ou carry out:
I realized my mistake but it was too late. Je me suis rendu compte de mon erreur mais ctait
trop tard.
The company achieved excellent results. La socit a ralis dexcellents rsultats.
to support signifie soutenir mais ne signifie pas endurer:
I entirely support your policy. Je soutiens entirement votre politique.
to appreciate signifiera la plupart du temps tre reconnaissant plutt que valuer tandis que apprcier devient to evaluate, to assess ou to appraise:
We evaluated (assessed/appraised) the risks. Nous avons apprci les risques.
She appreciated your help. Elle tait reconnaissante.
TRAVAIL FAIRE
Traduisez ces phrases:
1. Jignore son adresse.

2. Il exige toujours beaucoup de choses.
3. Elle tait en train de rsumer ses arguments.
4. Jai apprci ton aide.
5. Jattends mon nouveau tlphone portable.
6. Nous avons form plusieurs personnes en 2003.
7. Ils doivent apprcier les cots.
8. Elles mont demand les chiffres exacts.
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nonc
Exercice10
Corrig
1. I dont know his address (or her address).

2. He always demands many things (or a lot of things).
3. She was summarizing her arguments. (or She was in the middle of summarizing, or She was
in the process of summarizing)
4. I appreciated your help.
5. Im waiting for my new mobile phone. (or cell phone).
6. We trained several people (or persons) in 2003.
7. They must (or have to, or have got to) evaluate (or assess, or appraise) their costs.
8. They asked me for the exact figures.
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I. Quelques rgles dorthographe

1.Les verbes rguliers se terminant par -y perdent ce dernier pour -i devant -ed:
carry devient carried,
hurry devient hurried.
Sauf les verbes rguliers qui se terminent par -ay:
play devient played,
stay devient stayed.
Rappel
Pay et say sont des verbes irrguliers: pay devient paid; say devient said.
te
2.Les adjectifs se terminant par -y perdent ce dernier pour -i devant -er et -est:
busy / busier than / the busiest
3.Aux adjectifs se terminant par -e on ajoute la fin r et st pour les formes comparatives et superlatives:
simple / simpler / the simplest
-In
4.Les adjectifs se terminant par une seule consonne prcde par une seule voyelle, ont
leur consonne finale double devant -er et -est:
to be fit (en forme) / fitter / the fittest
5.En anglais, on crit avec une majuscule les nationalits et les adjectifs correspondants,
les langues, les jours de la semaine, les mois et souvent les saisons:
French, European, Polish (polonais / polonaise), April, Autumn, Monday.
Exercice11
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a
nonc
TRAVAIL FAIRE
Corrigez les erreurs:
1. the easyest
2. august
3. european
4. busyer than
5. wednesday
6. marryed
7. biger than
8. fitest
9. largeer than
10. payed
11. english
12. the french
Corrig
1. the easiest
2. August
3. European
4. busier than
5. Wednesday
6. married
7. bigger than
8. the fittest
9. larger than
10. paid
11. English
12. the French
88
6.Avec les chiffres, langlais emploie une virgule l o le franais utilise une espace et un
point l o le franais utilise une virgule:
10,500 (ten thousand five hundred) en franais 10500 (dix mille cinq cents)
10.5 (ten point five) en franais 10,5 (dix virgule cinq)
m= million; bn= billion (milliard)
II.
Les points principaux retenir de cette partie
retenir
A.Le prtrit simple anglais est la forme la plus frquente pour traduire le pass
dun verbe franais:
te
Il est toujours la traduction du pass simple:

Je travaillai. I worked.
Il est normalement la traduction du pass compos:
Jai travaill. I worked.
Il est souvent la traduction de limparfait:
Je travaillais. I worked.
Il peut tre la traduction du plus-que-parfait.
B.Limparfait franais peut aussi se traduire par deux autres formes du pass
anglais selon le contexte:
-In
La forme I was +-ing quand on insiste sur le fait dtre en train de faire:
Je travaillais quand il est arriv. I was working when he arrived.
La forme used to +infinitif quand on insiste sur le fait quune action habituelle ne se fait
plus:
Je travaillais beaucoup quand jhabitais Los Angeles. I used to work a lot when I lived in Los
Angeles.
C.Pour se traduit tantt par for et tantt par to:
D.Le bon ordre des mots dans une phrase est important:
Ladjectif prcde le nom:
An interesting person.
Lexpression du lieu prcde lexpression du temps:
I went to NewYork last year.
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a
On utilise for quand pour est suivi par quelquun ou quelque chose:
This is for you. Its for your new apartment.
On utilise to devant un verbe:
To learn a new language you must study on a regular basis.
E.Il y a beaucoup de verbes vrais amis (avec des petites modifications

dorthographe):
to arrive, to confirm, to justify, to calculate, to privatize, to contribute, to conclude, to possess,
to consume, to suspend, to reimburse, to add, to substract, to direct, etc.
F.Les verbes faux amis peuvent crer des contresens, donc soyez attentif!
to demand: exiger
to ask: demander
to dispose of: cder (des actifs)
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III. Business and economy

A. Business: company growth
At a certain stage (tape) in a companys growth (croissance), it can decide to create a subsidiary (filiale). A subsidiary is a separate company which, however, remains linked (lie) to the parent company (maison mre). It can be compared to a child which was born from its parents, and
now has an independent life, but is still (toujours) part of the family. A subsidiary is different from
a branch office (succursale) in that a subsidiary is a separate company from a legal (juridique)
point of view, while a branch office is not legally separate from its headquarters (US) / head
office (UK) (sige social). A branch office functions like a company representative (rprsentant)
at a geographical distance.
-In
te
A company can create a subsidiary for three different reasons:

1.The company is beginning a new business (activit) which is different from its core business
(activit de base), and this new activity requires a separate structure and organization.
2.There may be tax (fiscal) and legal advantages in having several small companies, rather than
(plutt que) one large company.
3.Because an overseas (outre-mer) branch office is legally considered as a foreign (tranger)
company by the country in which it is located (situ), it is often more advantageous for a company to set up (monter, crer) a subsidiary. The subsidiary is then constituted under the laws
(lois) of that foreign country.
Cn
a
Another way for a company to grow is to merge (fusionner) with another company. The resulting
merger (fusion) combines the capital, material resources, manpower (main-duvre), skills
(comptences) and know-how (savoir-faire) of the two companies. Generally, a merger is
between two companies of equivalent size and importance, but it can also be the case that one
company is the dominant partner. A joint venture (co-entreprise, entreprise commune, GIE) is
a company that is created by two or more different companies which become partners (partenaires, associs) for a specific activity only. The companies remain separate, except for the specific business of the joint venture. A joint venture between a government and one or more
companies is also possible.
Sometimes, after significant growth, a company decides to dispose of (cder) part of its business to another company so as to reduce its size, or to concentrate on certain core businesses
only. It will then separate the activity that it wishes to sell from the rest of the company. The
money it makes (gagner, raliser) from the sale (vente) can then be used for future expansion.
This is an important way for companies to raise funds (lever des fonds/lever de largent) and also
to increase (augmenter) their profits (bnfices, rsultats).
Companies with a lot of cash (liquide, argent) can use (utiliser) this liquidity for future growth.
They frequently find opportunities abroad ( ltranger) and often in less developed countries.
Developing countries (les pays en voie de dveloppement) need (avoir besoin de) capital in
order to develop their infrastructures and to establish new businesses (entreprises, activits)
and services for their inhabitants (habitants). Foreign companies are able to invest (investir) in
local private companies or participate in joint ventures with the governments of developing
countries. These governments frequently encourage foreign investment (investissement)
through (par, travers) tax advantages for the investing foreign companies.
90
A subsidiary may be either (soit) wholly-owned (dtenue 100 %) by one company, or its
shares (parts) may be held (dtenues) by several shareholders (actionnaires) or investors
(investisseurs). A parent company which does not participate in the management (gestion,
direction) of a subsidiary, but simply holds (dtenir) its stock (actions), is called a holding company (socit de portefeuille, holding).
B. Accounting: the income statement
When companies announce their results to the press at the end of a financial year (exercice) or
at the finish of a quarter (trimestre), or half-year (semestre), the principal document which provides the financial data (donnes) is the income statement (compte de rsultats), which in the
United Kingdom is often called the profit & loss account (the P & L). The first line of this document shows the companys net sales (chiffres daffaires). British companies frequently refer to
net sales as turnover (internationally, net sales is preferred to turnover). The last or bottom
line of the document shows the companys net profit (rsultats) for the period, which is also
called net income or net earnings. This is the origin of the expression the bottom line which
means the companys profit (bnfice) or loss (perte). It is frequent to hear or read, The bottom
line is good (or bad) when talking about the companys earnings.
te
The income statements used in the US and the UK both have a similar approach, even if there
are some differences in the details and the terminology used. The Anglo-Saxon approach is
based on cost accounting (comptabilit analytique) which, in particular, analyzes how much
money it costs the company to produce its products. In a US income statement, this cost is
called the cost of goods sold (cots des produits vendus), and in the UK, the cost of sales.
-In
In an Anglo-Saxon income statement, costs are separated according to their destination. For
example, salaries or wages (salaires) are broken down (dcomposs, rpartis, ventils) and
accounted for (comptabiliss) in different work areas such as Production, data processing
(linformatique), or selling and administrative expenses (frais de vente et dadministration).
The accounting treatment in France concentrates, rather, on the types of expenditure (dpenses)
and presents them by nature, or category. For example, in a French compte de rsultats, all
salary costs are grouped together in salaires et traitements (salaries and wages) and
charges sociales (payroll taxes). In the French method, the cost of goods sold is determined
indirectly.
Rappel
Langlais utilise une virgule o le franais emploie le point, et vice versa: $1.3 bn sera en franais $1,3milliard.
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Words with multiple translations:

business: entreprise, activit, les affaires, un mtier
profit: profits, bnfice, rsultats
net income, net earnings, and net profit are all translations for rsultat net.
C. Business organisation
1.Company structures
Most companies have a hierarchical or pyramidal structure with a single person or a group of
people at the top and a number of people below them at each successive level. A chain of command runs down the hierarchy, so that all employees know who their boss is, to whom they
report, and whom their subordinates are, to whom they can give instructions.
Some people in a company have an assistant who helps them and has no line of authority, and
is not integrated into the chain of command.
Most companies are made up of three groups of people: the shareholders (who provide capital),
the management and the work force. The management structure of a typical company is shown
in this organisation chart.
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Board of Directors
Managing Director
te
Middle management
Senior management
At the top of the company hierarchy is the board of directors, headed by the chairperson or
president. The board is responsible for policy decisions and strategy. It will usually appoint a
managing director or chief executive officer. Senior managers or company officers head the
various departments or functions within the company, which may include the following:
E. Finance
F. Production
G. Research and Development (R&D)
to report to: rendre compte quelquun, tre le subordonn de quelquun (le mot franais report
se traduit par postponement)
subordinates: subordonns
shareholders: actionnaires
management: direction
work force: main-duvre
board of directors: conseil dadministration
chairperson: prsident du conseil dadministration
managing director: directeur gnral
to appoint somebody to a job: nommer quelquun
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Large British companies generally have a chairperson of the board of directors. He is in the
drivers seat and oversees operations. A group of people can very often produce better ideas
and decisions than a single person working alone. The original idea is challenged, tested and
modified by argument and discussion until it is improved and often transformed. The chairperson guides, stimulates and summarises the debate prevents it from becoming heated and
turning into a clash of personalities. New and original suggestions are vital to the future development of any organisation and must be encouraged. It is up to the chairperson to persuade members of the board to turn suggestions into practical ideas.
to oversee: superviser
to summarise: rsumer
to improve: amliorer
a clash: un conflit
A managing director (MD) or chief executive officer (CEO) is responsible for the day-to-day running of the company and is supported by various executive officers each with clearly defined
authority and responsibility (Marketing, PR, IT, Personnel, Finance, Production, R&D). Management
is essentially a matter of organising people. Managers divide the work into distinct activities and
then into individual jobs. They select people to manage these activities and perform the jobs.
They have to be good at communication and motivation. They need to communicate the organisations objectives to the people responsible for attaining them. They have to motivate their staff
to work well, to be productive, and to contribute something to the organisation. They make decisions about pay and promotion. They also have to measure the performance of their staff, and to
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A. Marketing
B. Public Relations (PR)
C. Information Technology (IT)
D. Personnel or Human Resources
ensure that the objectives are reached. Furthermore, they have to train and develop their staff, so
that their performance continues to improve. Some managers obviously perform these tasks better than others. Most achievements and failures in business are the achievements and failures
of individual managers.
to be responsible for: tre responsable de
to support somebody: soutenir quelquun
to perform a job: effectuer un travail
to attain objectives (= to achieve objectives): atteindre des objectifs
to train: former
achievements: russite
failures: checs
te
Top managers are appointed and dismissed by a companys board of directors. They are supervised and advised by the board. They have to set objectives and develop strategies that will
enable the company to achieve them. This will involve allocating the companys human, capital
and physical resources. They are expected to set standards, and to develop human resources,
especially future top managers. They also have to manage a business social responsibilities and
its impact on the environment. They have to establish and maintain good relations with customers, suppliers, bankers, and government agencies. The top management is naturally on permanent stand-by to tackle major crises, and draw inspiration from crises. These tasks require
many different skills which are almost never found in one person, so top management is work for
a team.
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The directors of private companies were traditionally major shareholders, but this does not apply
to large public companies with wide share ownership.
Large companies employing a large work force and manufacturing a wide range of products
have complex internal structures and normally decentralized into separate operating divisions,
each with its own engineering, production and sales departments.
The activities of large companies are too elaborate to be organised in a single hierarchy, and
require functional organisation, with production or operations, finance, marketing and personnel
departments.
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to dismiss an employee: renvoyer quelquun

to advise: conseiller
to set objectives: fixer des objectifs
permanent stand-by: constamment sur le qui-vive
to tackle (= to deal with) a problem: rsoudre un problme
ownership: la proprit, la possession
a wide range: une large gamme
Inevitably with hierarchy, people at lower levels are unable to make important decisions, but are
obliged to pass on responsibility to their boss, unless responsibilities have been explicitly delegated. One solution to this problem is matrix management, in which employees report to more
than one superior: the appropriate managers in the finance, manufacturing and sales
departments.
Another idea is to have a network of teams instead of traditional departments, which are sometimes at war with each other; they are formed to carry out a project, after which they are dissolved and their members reassigned.
to pass on responsibility: dcliner la responsabilit
matrix: matrice
network: rseau
to carry out: effectuer, mener bien
reassigned: reclass
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This is a fairly typical organisation for a manufacturing firm:

Human
Resources
Marketing
Sales
Promotion
Finance
Advertising
Financial
Management
Recruitment
and Personnel
Accounting
Sales
Production
Training
1. Scheduling
2. Materials
Control
Purchasing
Manufacturing
Quality
Control
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Production
Control
te
1. Capital Requirements
2. Fund Control
3. Credit
Engineering
Support
1. Tooling
2. Assembly
3. Fabrication
It is divided into Finance, Production, Marketing, and Human Resources departments.
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The Production department consists of five sections. The first of these is Production Control,
which is in charge of both Scheduling and Materials Control. Then there is Purchasing,
Manufacturing, Quality Control, and Engineering Support. Manufacturing contains three sections: Tooling, Assembly, and Fabrication.
The Marketing department is made up of three sections: Sales, Sales Promotion, and Advertising,
whose heads are all accountable to the marketing manager.
The Human Resources department is the simplest. It consists of two sections. One is responsible for recruitment and personnel matters, the other is in charge of training.
2.Business objectives and values
One definition of a company is that it is a sum of other peoples money invested in producing
capacity or services which produce a profit greater than the opportunity cost of the capital involved
(benefits or advantages lost by choosing a course of action rather than better alternatives).
From this definition follows the belief that the role of a company is to maximize its value for the
shareholders.
capacity: capacit de production
involved: impliqu
The managers must be permanently concerned with maximizing value, and not only if there is the
threat of a hostile takeover. They have to concentrate exclusively on activities that create value,
so that the company will regularly sell off less profitable operations (assets or subsidiary companies), acquire other profitable businesses, and restructure itself.
94
The Finance department is composed of two sections: Financial Management, which is responsible for capital requirements, fund control, and credit, and Accounting.
According to the logic of management based on value, it is not enough to launch a successful
new product occasionally, and to revitalize existing mature products by effective marketing programmes. The company has to develop structures that allow it consistently to create added
value. These structures will include the way in which it allocates financial and human resources
to a particular purpose, measures performance, and remunerates its top managers.
This approach is unlikely to motivate employees who know that they could at any time be fired
to reduce costs or that their section could be sold or restructured out of existence if it is considered to be producing insufficient value. Financial objectives will probably only motivate in the
head office, and only if they are rewarded in proportion to the companys value.
Another view is that corporations are much more than money-making machines. They are what
holds society together and provides it with the means of progress. They can go on producing
wealth and driving progress for society, focussing not on the management of financial capital but
on human capital.
te
Profit is not an objective in itself, but a natural consequence of doing something well. Profit is like
health: you need it, and the more the better, but it is not the reason why you exist. You exist to
produce a product or service. Employees are more likely to be motivated by qualitative corporate purposes than quantified ones. It is not enough to think of employees as assets: they could
be seen as volunteer investors, choosing to invest their talents in the organisations they have
joined.
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A company whose central values include a commitment to produce high quality goods or reliable services while respecting each individual employee, is more likely to inspire everybody,
from middle managers down to shop-floor production workers. These are values that everybody
in the firm can share.
threat: menace
subsidiary: filiale
to launch: lancer
mature: maturit
consistently: constamment
to be likely to: vraisemblable
fired: renvoy
head office: sige
to reward: rcompenser
a commitment: un engagement
shop-floor: atelier
reliable: fiable
stakeholder: dtenteur dintrt
claim: droit
suppliers: fournisseurs
owners: propritaires
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An alternative to management based on value is the stakeholder model, which suggests that
a business organisation has responsibilities to all the partners with a stake in, or an interest in, or
a claim on the firm, including employees, suppliers, customers, and the local community.
According to this approach, a company has to balance the interest of its owners (shareholders)
with those of the other groups of people involved in its existence. You cant do it all yourself.
D. Corporate alliances and acquisitions

As business and the world economy become increasingly competitive, more and more companies have to strengthen their operations to remain profitable. Companies can go about this in a
number of ways. There are different types of business combinations:
A merger: this is when two companies, often in the same industry, join together voluntarily to
form a new one (e.g. Exxon and Mobil, America Online and Time Warner). The parties concerned have equal status in the negotiations leading up to the merger even when the companies involved are of unequal size.
Companies merge for many reasons, for example, to increase market share and cut costs in
certain areas, such as research and development. Their purpose is to become stronger thanks
to economies of scale and integration. A company may get rid of its (less profitable or nonstrategic) assets to recapitalize its main activities. Such a technique is called asset-stripping
A takeover or acquisition: this is when one company buys another one (e.g. Vodafone and
Mannesmann, Daimler-Benz and Chrysler). This can happen in two ways. Firstly, a company
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merger: fusion; du verbe merge: fusionner

takeover: rachat; du verbe takeover: reprendre, racheter
takeover bid: offre publique dachat (OPA)
raid; raider: prdateur
buyout: rachat (dactivit ou dentreprise)
to divest of: cder
receivership: administration judiciaire
management / employee buyout: Rachat dentreprise par ses salaris (RES)
leveraged buyout: rachat dentreprise par lendettement (lit. avec effet de levier)
economies of scale: conomies dchelle
to recapitalize: recapitaliser
asset-stripping: dgraissage/toilettage dactifs
anti-trust legislation: lgislation antimonopole (qui remonte au Sherman Anti-trust Act de 1890)
Monopolies and Mergers Act: loi sur les monopoles et les fusions
European commissioner for competition: commissaire europen pour la concurrence
IV. Exercices de comprhension et de traduction

Retrouvez dautres exercices et tests de lUE122 sur le site Internet de lIntec
www.cnamintec.fr, rubrique Ressources.
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buys out the shares in another company. It accumulates enough of another companys shares
to take over control and ownership. This is called a raid and it implies the unwillingness of one
party and the use of force on the other. Secondly, a company can offer to buy all the shareholders shares at a certain price (higher than the market price) during a limited period of time. This
is called a takeover bid.
Mergers and takeovers are not allowed to take place without due regard to the public interest,
especially where a reduction in competition would result from the amalgamation of companies.
Therefore, mergers and takeovers come under anti-trust legislation in the United States, the
Monopolies and Mergers Act and the scrutiny of the European commissioner for competition in Britain.
Companies can also work together without a change of ownership. For example, when two or
more companies agree to collaborate a jointly invest in a separate business project. This is
called a joint venture (e.g. Sony Ericsson, which makes mobile phones). This type of deal
allows the partners to combine their strengths in one specific area.
A buyout is when a company wants to sell part or the whole of its activities. This may happen
when a particular activity no longer fits into the corporate strategy of a holding company which
then decides to divest itself of that subsidiary. It may also happen when a company goes into
receivership with potentially profitable activities and other loss-making subsidiaries. Another
case is when there is a problem of management succession. When a company is bought by its
executives or employees, this kind of buyout is called a management or employee buyout.
When the buyout is financed by offering high interest stock in exchange for equity, it is called
a leveraged buyout. Leveraged means largely financed by borrowed capital (usually by issuing bonds). After the takeover, the raider sells subsidiaries of the company in order to pay back
the bondholders. Bonds issued to pay for takeovers are usually called junk bonds because
they are risky: it may not be possible to sell subsidiaries at a profit. But, because of the risk,
these bonds pay a higher interest rate, so some investors are happy to buy them.
Exercice12
nonc
Lessons from a post-merger acquisition
Cegedim was founded in France in 1969 by Jean-Claude Labrune to provide data services to the
marketing departments of pharmaceuticals companies. By 1995, it had become a publicly quoted
company, although it was still controlled by the Labrune family. It then embarked on an ambitious
acquisition programme in which it bought 70 companies for a total of 2bn.
te
Although it was a market leader in Europe, Cegedims presence in North America and Asia was
negligible. To remedy this, Mr Labrune, the chief executive, led the acquisition of Cegedims US
rival Dendrite International for 750m in March 2007. Cegedims debt multiplied more than fourfold, to 451 per cent, but in strategic terms the pay-off was immediate: in one fell swoop, Cegedim
went from being a strong European group to a global leader in information technology services for
the health industry with 8,000 employees in 80 countries and revenues of close to 1bn.
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On paper, Cegedim was now a global entity. In reality, integrating Dendrite and Cegedim into a
single organisation presented a daunting task. Cegedim had been managed conservatively with a
focus on preserving client relationships. It did without bonuses, promoted employees from within,
and reinvested earnings rather than returning them to shareholders. Dendrite, in contrast, used
perks such as flights on private jets and generous performance bonuses to encourage aggressive
growth. Inside Cegedim the deal was likened to an American ocean liner arriving in a quiet French
port: good for business, but bound to stir things up.
Mr Labrune and his team saw they had to move fast. He created a small team comprising his business unit managers and Cegedims general manager to study the issues likely to arise post-acquisition. As soon as the deal was concluded, Mr Labrune then visited Dendrites clients to explain
Cegedims personal approach to customer service. He also talked to Dendrite employees about
the companys commitment to staff. He then replaced several of the most generously paid of Dendrites top executives with some of Cegedims best managers. They arrived with strict instructions:
make no substantial changes until you have a firm grasp of Dendrites operations and business
model.
Mr Labrunes prudence paid off, and enabled Cegedim to continue acquiring. After integrating
Dendrite, the company also acquired in the US SK&A, a healthcare data firm, and Pulse Systems,
a company specialising in electronic health records. The company is currently pursuing significant
expansion in growth markets, in particular, China and Brazil.
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Shareholders were likewise concerned. To communicate Mr Labrunes conviction that this was the
right move, his family took on 50m of debt as a signal to investors that it believed the acquisition
would create value. The threat to success, however, came from another direction: even before the
deal was finalised, Dendrite began to lose crucial clients.
Excessive confidence, based on past experience, often leads serial acquirers to overlook potential
pitfalls. The trick is to recognise these and take steps to address problems.
Cegedim had experience of acquisitions, but this was mostly in Europe. It would have been easy
for Mr Labrune to believe that this experience was as relevant in the US as in Europe. But he
avoided this trap. First, he grasped that US clients are often uncertain of service providers without
extensive US experience. By visiting clients himself, he not only showed a commitment to their
needs, but also took the opportunity to recall Cegedims values and experience.
Second, to deal with the possible defection of crucial personnel to rivals just when they were
needed most, Mr Labrune has said that Cegedim would not seek efficiency gains by indiscriminately dismissing employees.
From The Financial Times, September 2012.
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I.Comprehension
(A et B suivent lordre chronologique du texte)
TRAVAIL FAIRE
A.Rpondez par vrai, faux ou non mentionn (1 cas) aux affirmations suivantes. Pour Vrai/
Faux, justifiez vos rponses par des citations brves et bien cibles du texte.
1.To become listed on the stock market, Cegedim had to enlarge the number of its assets.
2.Cegedims decision to penetrate the global market involved huge liabilities.
3.The merger with Dendrite has enabled Cegedim to finally become a major group in Europe.
4.At Cegedim, experience is rewarded more than good results.
5.In order to reassure the groups shareholders about the merger, the Labrunes invested part of
their own capital into the deal.
6.Staff at Dendrite were concerned about their future after the merger.
te
B.QCM: choisissez la bonne rponse parmi les 4 proposes. Justifiez par une citation brve
et cible du texte (sauf rponse d, pas de justification).
II.Version
Traduisez cet extrait en franais.

Delta and Virgin Atlantic are preparing to announce a partnership on flights between London and
North America as the US carrier moves to buy a 49 per cent stake in Virgin currently held by Singapore Airlines.
Singapore Airlines and Delta are in talks over the stake sale and could announce an agreement as
early as this week, said people close to the talks.
A combined operation would be better equipped to compete with the partnership between British
Airways and American Airlines, which together operate as many as 50 flights between the US and
the UK. Virgin and Delta would work first towards setting up a code-share agreement that would
allow each to sell flights on the other carrier and share revenues from those tickets. But it is understood they envisage an eventual partnership along the lines of the AA-BA deal, including co-ordinated pricing and scheduling as well as sharing of costs and revenues on the flights in question.
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7.When taking over Dendrite, Jean-Claude Labrune:

a) based all the discussions on the issue of good customer relationship.
b) could anticipate the various questions about the merger.
c) insisted in introducing innovations on various levels.
d) None of the above.
8.Cegedims strategy of expansion:
a) has involved many staff layoffs.
b) has led the group to diversify its core activity.
c) has made it the largest group in its sector.
9.The lesson to be learnt from Cegedim is:
a) to penetrate the Asian market, companies should start in the US.
b) never ignore the colossal risks when buying out firms.
c) the more acquisitions an organisation can get, the better.
10.The success of the merger:
a) owes a lot to its owners understanding of the new challenges ahead.
b) is due to Mr Labrunes American origins.
c) has not prevented it from losing talents to competition.
Delta has a similar partnership with Air France-KLM. However, that tie-up still leaves it underexposed to Heathrow, the busiest airport by passenger numbers and one at which it is difficult for
airlines to grow because of capacity constraints.
From The Financial Times, December 2012.
III.Grammatical structures
6.since (depuis)
7.since (puisque)
8.in spite of
9.whereas
10.unless
Exemples
te
1.although
2.despite
3.in order to
4.providing (pourvu que)
5.owing to
Rdigez dix phrases en utilisant les mots de liaison ci-dessous. Nemployez que du vocabulaire conomique, commercial ou financier.
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Although extra highly-skilled staff were taken on, the Christmas deadlines were not met.
Despite the hefty rise in wages granted by management the unions still called for a general
strike.
IV.Correspondance commerciale
Vous tes David Gardener, directeur des ventes dans une entreprise Paris. crivez une lettre
en anglais Henry Potter, directeur dune socit amricaine spcialise en informatique. Vous
voulez des dtails sur un nouveau modle dordinateur.
Faites savoir comment vous avez dcouvert cette entreprise et pourquoi vous vous intressez
ses produits.
Prsentez votre socit brivement afin que le destinataire puisse faire une rponse adapte
vos besoins.
Demandez lenvoi dune documentation.
Demandez les conditions de paiements. Prcisez votre mode de paiement.
Faites spcifier les dlais de livraison.
Ajoutez dautres points que vous jugez ncessaires.
Cn
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Rdigez une demande de renseignements laide des informations ci-aprs.
V.Expression personnelle en anglais

Rdigez 15 20 lignes sur le thme suivant:
You have been working in a medium-size accountancy firm in Paris for many years. There is
a lot of dissatisfaction among the employees. You have been asked to set up a trade union.
What do you hope to achieve by doing so? What may the managers reaction be?
Use the linking terms in srie 1.
Corrig
I.Comprehension
A.Vrai, faux ou non mentionn

1.To become listed on the stock market, Cegedim had to enlarge the number of its assets.
Faux: By 1995, it had become a publicly quoted company [] It then embarked on an ambitious acquisition programme in which it bought 70 companies.
2.Cegedims decision to penetrate the global market involved huge liabilities.
Vrai: Cegedims debt multiplied more than fourfold, to 451 per cent.
201221TDPA0114
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3.The merger with Dendrite has enabled Cegedim to finally become a major group in Europe.
Faux: Although it was a market leader in Europe ou Cegedim went from being a strong
European group.
4.At Cegedim, experience is rewarded more than good results.
Vrai: It did without bonuses, promoted employees from within.
5.In order to reassure the groups shareholders about the merger, the Labrunes invested part of
their own capital into the deal.
Vrai: his family took on 50m of debt as a signal to investors that it believed the acquisition
would create value.
6.Staff at Dendrite were concerned about their future after the merger.
Non mentionn.
te
B.QCM
7.b) He created a small team comprising his business unit managers and Cegedims general
manager to study the issues likely to arise post-acquisition.
8.d)
9.b) The trick is to recognise these and take steps to address problems.
-In
10.a) he grasped that US clients are often uncertain of service providers without extensive
US experience.
II.Version
Delta et Virgin Atlantic se prparent annoncer leur partenariat sur les vols entre Londres et
lAmrique du nord; en effet, la compagnie amricaine sapprte entrer dans le capital de Virgin
hauteur de 49%, remplaant ainsi lactuel dtenteur Singapore Airlines.
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Une telle opration permettrait dtre mieux arms pour faire face la concurrence du partenariat entre British Airways et American Airlines, qui, associs, assurent pas moins de 50 destinations entre les tats-Unis et le Royaume-Unis. Virgin et Delta tudieraient dabord llaboration
dun accord de partage de codes qui permettrait chacun de vendre des places pour voyager
bord de lautre transporteur et de partager les recettes de ces ventes.
Toutefois, il serait surtout question terme dun partenariat semblable celui qui unit A.A et B.A,
avec une coordination des pratiques de tarification et de planification, ainsi quun partage des
cots et recettes des vols en question.
Delta bnficie dun partenariat similaire avec Air France-KLM. Cependant, cette alliance ne lui
permet toujours pas dtre assez reprsent Heathrow, le plus grand aroport en termes de
nombre de passagers et celui dans lequel il est difficile pour les compagnies ariennes de
sagrandir en raison des contraintes de superficie.
III. Grammatical structures
1.Although the chief accountant had checked the balance sheet carefully the auditor still found
mistakes in the figures.
2.Despite the upturn in the economy stock prices tumbled during the last quarter.
3.The CEO has decided to make 50 workers redundant in order to satisfy shareholders.
4.The manager will agree to your request for a days leave providing you finish checking the files
by midday.
5.Our overseas subsidiary could not meet its financial targets owing to the prevailing slump.
6.Our profits have soared since the merger in 2012.
100
Singapore Airlines et Delta sont en ngociations propos du rachat des parts et des sources
officielles ont annonc que les deux compagnies pourraient parvenir un accord ds le dbut
de la semaine.
7.Since our present supplier is unable to deliver our orders on time we will have to cancel our
contract.
8.In spite of huge subsidies the company remained in the red.
9.Last year we witnessed a steady rise in investors dividends whereas this year the trend is
reversed.
10.This company will go bankrupt unless the board of directors decide to reshuffle the managing team.
IV. Correspondance commerciale
te
Computer Plus Sarl

15 Avenue Parmentier
75011-Paris
Tel: 01.42.55.89.99 Fax: 01.42.55.99.88 Email: complus@yahoo.com
Cn
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Ref: 007/JB
3rd November 2013
Mr Henry Potter
Managing Director
USA Electronics Inc
22 Clive Road
Florida FL 33434
Re: Computer information
Dear Mr Potter
I saw a demonstration of the latest Dell computer AZ 400 at your stand in the Paris Electronics Fair
last week. I am particularly interested in having more detailed information and might also be interested in any other electronic equipment which you manufacture.
We are a well-established company in France, specialising in importing state-of-the-art computers
and electronic devices. We distribute to retail outlets throughout France.
We would be grateful if you could send us your catalogue with full technical specifications. Kindly
state your best export prices, terms of payment and earliest date for overseas delivery, I am willing
to settle all invoices by documentary credit if that suits you.
Would you be so kind as to let me know if you have a local agent in France for after-sales service
and spare parts?
I am enclosing a brochure of our company.
I look forward to hearing from you in the near future and to doing business with your firm.
Yours sincerely,
Signature
David Gardner
Sales Manager
Enc: 1 brochure
Additional expressions:
I have just received your brochure introducing your range of articles.

You were recommended to us by the French Chamber of Commerce.
We have recently set up more sales outlets and would like to extend our range of products.
Could you please forward full details of your production.
Would you be so kind as to forward a catalogue as soon as possible.
Prompt delivery is essential. What is your usual overseas delivery time?
If you prices are competitive we will place a large offer.
V. Expression personnelle en anglais: What are trade unions?
Why do workers band together rather than deal with employers individually? The obvious answer
is that they have more power. But more power to do what?
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Trade unions are organisations that represent people at work. Their purpose is to protect and
improve and negotiate wages and working condition terms. They also campaign for laws and
policies which will benefit working people.
Trade unions exist because an individual worker has very little power to influence decisions
that are made about his or her job. By joining together with other workers, there is more chance
of having a voice and influence.
They regulate relations between workers and the employer, take collective action to enforce
the terms of collective bargaining, raise new demands on behalf of its members, and help settle their grievances.
Negotiation is where union representatives discuss with management issues which affect people working in an organisation. The union finds out the members views and relays these views
to management. There may be a difference of opinion between management and union members. Negotiation is about finding a solution to these differences. This process is also known
as collective bargaining.
Pay, working hours, holidays and changes to working practices are the sorts of issues that are
negotiated. People who work in organisations where unions are recognised are better paid and
are less likely to be made redundant than people who work in organisations where unions are
not recognised.
Most collective bargaining takes place quietly and agreements are quickly reached by the
union and the employer. Occasionally disagreements do occur and the two sides cannot agree.
In these cases the union may decide to take industrial action.
Industrial action takes different forms. It could mean an overtime ban, a work-to-rule or a
strike. There are strict laws which unions have to follow when they take industrial action.
A strike is only called as a last resort. Strikes are often in the news but are rare. Both sides have
a lot to lose. Employers lose income because of interruptions to production or services.
Employees lose their salaries and may find that their jobs are at risk.
When employees organize a union, employers must, by law, bargain with employees and their
union over terms and conditions of employment, and that right is enforced by law. This is the
primary reason employers spend so much time, effort, and money preventing employees from
finding out the truth about union organization.
Annexes
simple past
hid
hit
held
hurt
kept
knew
laid
led
left
lent
let
lay
lit
lost
made
meant
met
paid
put
read / [red] /
rode
rang
rose
ran
said
saw
sought
sold
sent
set
sewed
shook
shone
shot
showed
shrank
shut
sang
sank
sat
slept
spoke
spent
past participle
hidden
hit
held
hurt
kept
known
laid
led
left
lent
let
lain
lit
lost
made
meant
met
paid
put
read / [red] /
ridden
rung
risen
run
said
seen
sought
sold
sent
set
sewn/sewed
shaken
shone
shot
shown
shrunk
shut
sung
sunk
sat
slept
spoken
spent
base form
hide
hit
hold
hurt
keep
know
lay
lead
leave
lend
let
lie
light
lose
make
mean
meet
pay
put
read / [ri:d] /
ride
ring
rise
run
say
see
seek
sell
send
set
sew
shake
shine
shoot
show
shrink
shut
sing
sink
sit
sleep
speak
spend
te
past participle
been
beaten
become
begun
bent
bet
bitten
blown
broken
brought
built
burst
bought
caught
chosen
come
cost
cut
dealt
dug
done
drawn
drunk
driven
eaten
fallen
fed
felt
fought
found
fit
flown
forbidden
forgotten
forgiven
frozen
gotten
given
gone
grown
hung
had
heard
-In
simple past
was/were
beat
became
began
bent
bet
bit
blew
broke
brought
built
burst
bought
caught
chose
came
cost
cut
dealt
dug
did
drew
drank
drove
ate
fell
fed
felt
fought
found
fit
flew
forbade
forgot
forgave
froze
got
gave
went
grew
hung
had
heard
base form
be
beat
become
begin
bend
bet
bite
blow
break
bring
build
burst
buy
catch
choose
come
cost
cut
deal
dig
do
draw
drink
drive
eat
fall
feed
feel
fight
find
fit
fly
forbid
forget
forgive
freeze
get
give
go
grow
hang
have
hear
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Annexe 1 Tableau des verbes irrguliers List of irregular verbs
201221TDPA0114
103
simple past
split
spread
sprang
stood
stole
stuck
stung
stank
struck
swore
swept
swam
past participle
split
spread
sprung
stood
stolen
stuck
stung
stunk
struck
sworn
swept
swum
base form
swing
take
teach
tear
tell
think
throw
understand
wake
wear
win
write
simple past
swung
took
taught
tore
told
thought
threw
understood
woke
wore
won
wrote
past participle
swung
taken
taught
torn
told
thought
thrown
understood
woken
worn
won
written
base form
split
spread
spring
stand
steal
stick
sting
stink
strike
swear
sweep
swim
Annexe2 Faux amis
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Murphy, Grammar in use, Cambridge University Press.
104
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Sont souligns les termes anglais faussement transparents! Sont donns ensuite les termes
anglais qui traduisent le mot de dpart.
A
Actual vrai, rel / Current = actuel
Agenda lordre du jour/ Diary = agenda
Ancient trs vieux, g/ Former or Old = ancien
Assist aider /Attend = assister
Assume supposer, prsumer/ Take (responsibility) Hold (role) = assumer
B
Benefit avantage/ Profit = bnfice
C
Camera appareil photo/ video camera = camra
Cave grotte/ Cellar = cave
Chance hasard/ Luck = chance
Charge accuser ou facturer/ Load = charger
Comprehensive complet/ Understanding = comprhensif
Concerned inquit(e), inquitude (selon contexte peut signifier concerner comme dans as
far as Im concerned)
Course stage, cours, plat (food)/ Race = une course
D
Deceive tromper +Deception - tromperie/ Disappoint = dcevoir
Delay retard/ Time-limit or Deadline = dlai
Demand exiger/ Ask = demander
Dispose se dbarasser (of) + Disposable = jetable/ Have = disposer de, Available =
disponible
Dramatic spectaculaire, normer/ Tragic or Terrible = dramatique
E
Engaged fianc(e)/ Involved or committed = engag(e)
Eventual final / Possible = ventuel
Evidence preuves / Obvious = vident
F
Figure chiffre, silhouette/ face = visage, figure
G
Genial jovial/ Brilliant = gnial(e)
Cn
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-In
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H
Hazard danger (hazardous-dangereux)/ Chance = hasard.
I
Ignore refuser de prter attention/ Not to know = ignorer
Infant nouveau-n (infancy petite enfance)/ Child = enfant
Inhabited habit/ Uninhabited = inhabit
Inherit hriter/ Disinherit = dshriter
Injure blesser/ Insult or Abuse = injurier
L
Large grand, vaste / Wide or Broad = large
Lecture confrence ou leon de morale/ Reading = la lecture
Location endroit, emplacement/ Hire or Rent = Location
M
Marriage le mariage (vie conjugale, institution)/ Wedding = la crmonie
Miserable triste/ Very poor or Destitute = misrable
Misery dtresse morale/ Dire poverty = misre
O
Occasion jour ou moment spcial/ Bargain, Opportunity = occasion ne pas manquer
Offer proposer/ Give = offrir
P
Petrol essence/ Oil = ptrole (crude oil = ptrole brut)
Prejudice prjug/ Damage = prjudice
Pretend faire semblant/ Claim = prtendre
Proper correct/ Clean = propre
Property proprit/ Cleanliness = propret
Propose demander en mariage/ Suggest or Offer = proposer
Purchase acheter/ Chase = pourchasser
R
Remark mentionner/ Notice = remarquer
Rest se reposer/ Stay or Remain = rester
Resume reprendre, recommencer/ Sum up or Summarise = rsumer
Retire prendre sa retraite/ Withdraw = (se) retirer
Rude grossier, impoli/ Hard = rude
S
Savage froce/ wild = sauvage (wildlife= la faune et la flore)
Sensible raisonnable/ Sentitive = sensible
Stage tape, scne/ Training period = stage
Support soutenir, entretenir financirement/ Stand, Bear or Put up with = supporter.
201221TDPA0114
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UE122
Anglais appliqu aux affaires
Anne 2014-2015
Devoir1
envoyer la correction
Auteur: Soraya BELAROUSSI
Poundland to float on the London stock market

1.British shoppers took Poundland to their hearts during the recession and have remained loyal ever since.
The group trades under the slogan Yes! Everythings 1 with stock ranging from chocolate bars to batteries and nail polish, with sales more than doubling to 880m over the past five years.
te
2.Bryan Roberts, director of retail insights at City analysts Kantar Retail, said Poundland has changed a lot
over the past decade. It came from a murky grey market and wholesale background and didnt have the
best store standards on earth, he said. Now it is less opportunistic and more finessed: its not Cambodian
tubes of Colgate toothpaste on sale in its stores now, youre buying something that has been sourced
directly from a supplier in a pack size designed to hit the 1 pricepoint.
-In
3.Together Poundlands top 155 managers own 25% of the company, although the lions share belongs to
nine directors, including chief executive Jim McCarthy. He has already banked millions from a series of retail
deals, including around 5m in 2010 when a controlling stake in the business was bought by US private
equity fund Warburg Pincus, which also stands to make a substantial profit from a successful listing after
acquiring its 75% stake for just 200m.
4.Senior managers at the discounter are in line for a 175m cash and shares windfall after the company
confirmed it was working on a stock exchange listing that potentially values the business at 700m. A large
chunk of the directors wealth will be tied up in shares in the listed business, however the ranks of middle
managers will be allowed to cash in.
6.McCarthy and his management team are not the only members of the Poundland millionaires club. The
business was founded in 1990 by three former market traders with a single store in Burton-on-Trent, Staffordshire. They traded the company for 50m in 2002.
7.Poundland is far from the only retailer looking to cash in on buoyant stock markets. Privately owned businesses including website Appliances Online and newsagent chain McColls have already announced plans
to float. Specialist chain Pets at Home is next in line with an expected 1.2bn listing.
Cn
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5.Poundlands success has been fuelled by the middle classes turning to discounters, including Aldi and
Lidl, to save money during the recession. It claims one in five of its shoppers are now drawn from the
wealthy socioeconomic groups and McCarthy said stores in affluent towns such as Cambridge or Bath
generated higher sales than the average Poundland store.
8.In recent weeks the Poundland management has been out meeting fund managers in the UK and the US,
trying to convince them they should buy shares in a business they believe has huge growth prospects. Goals
include doubling the size of the chain to 1000 stores and expanding into new markets such as Spain where
the economic downturn has left hard up Spaniards eager to save money.
Adapted from The Guardian, February 2014.
201221TDPA0114
107
Anglais appliqu aux affaires Devoir1
Exercice1: Comprehension (5points)
TRAVAIL FAIRE
Rpondez par vrai, faux ou non mentionn (1cas) aux affirmations suivantes. Justifiez votre rponse
par une citation bien cible du texte. Les affirmations suivent lordre du texte. Inutile de les recopier
(reprenez le numro uniquement).
Exemple:
In just a few years, Poundland has earned an extra 880 million from its transactions.
Faux: with sales more than doubling to 880m over the past five years.
-In
te
1.The strategy of Poundlands purchasing department is to scrap intermediaries.

2.Three quarters of the companys ownership go to its CEO, Mr Mc Carthy.
3.Huge returns on investment are expected after Poundland becomes listed.
4.Executing staff at Poundland will all benefit from the floatation through stock options.
5.Richer consumers started going to low-cost retailers following the general freeze in wages.
6.Wealthier customers have turned to Poundland rather than the other low-cost supermarkets.
7.The Poundland franchise was originally an outlet that was sold at a loss.
8.British retailers are more and more interested by going public, whether they are brick-and-mortar or
online companies.
9.The aim for Poundland is to ultimately expand to the US market.
10.The demand for low-cost outlets is linked to the financial crisis.
Exercice2: Version (5 points)
Cn
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TRAVAIL FAIRE
Traduisez les paragraphes1 et3 en franais.
108
Exercice3: Correspondance commerciale et grammaire (5 points)
Jorge Drhler
Home Wares, Schipholweg Laan, Amsterdam,
Netherlands, (0031) 453 87 56
te
Home and Away, Ltd

Mrs Kate Winslow
34 Lilly Drive, Liverpool, UK
TRAVAIL FAIRE
Compltez la lettre suivante en proposant la forme correcte des 20verbes entre parenthses (voix
passive ou active, present, preterit ou present perfect, simples ou en be + ING, verbes en -ing,
modaux).
Dear Mrs Winslow
I (write) following my visit to the Londons Home Decorations Trade Fair last month; I (impress) by your stand.
I (own) a large outlet in Amsterdam (deal) in objects and furniture for the home.
-In
What (strike) me about the goods (display) at the fair (be) the hand-made touch and the general excellent
quality of all your products. I (hear) that you (create) the small accessories yourself, and (like) to congratulate
you for that.
You please (send) me information about your range of kitchen wares. I believe they (suit) the tastes of my
usual customers perfectly. I (browse) your stores website but I not (find) details about prices, delivery dates
and terms of payments. Discounts (be) possible?
If you have any other new products that (be) of interest, I (be) very grateful if you (send) me your latest
catalogue.
Yours sincerely
Exercice4: Expression crite en anglais (5 points)
Cn
a
Jorge Drhler
(Look) forward to (hear) from you
TRAVAIL FAIRE
Voici trois cas problmatiques rencontrs dans le cadre de la cration dentreprise. Pour chacun,
proposez une solution, une stratgie afin de remdier la situation (emploi de should, had better, I would advise, etc.). (environ 3 5lignes par cas)
a) Mark Thomson is self-employed (hes a sole trader). However, his activity is booming and he is now so
busy he cannot even meet deadlines or accept new clients. He is starting to lose money. What should he do?
b) Mr and Mrs Diawala work in an office, but would like to set up their own business. But the fact that over
50% of small businesses fail in the first few years is very scary. What other option would you suggest?
c) Erika runs a small tea shop in London; a new Starbucks has recently opened just across from her shop.
How can she face such competition?
201221TDPA0114
109
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Cnam-Intec: UE 122 Nglais Appliqué AUX Affaires

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Anglais appliqu aux affaires Srie 1

Denis BOODHU: Professeur danglais au Cnam.

Lensemble des contenus (textes, images, donnes, dessins, graphiques,

Consolider les bases de la grammaire anglaise.

UE122 Anglais appliqu aux affaires

UE122 Anglais appliqu aux affaires

Prsentation de lUE etdelexamen

I. Le programme danglais appliqu aux affaires en DGC.......................7

IV. Mthodologie de lpreuve danglais appliqu aux affaires.................9

A. Comment traduire un texte de langlais au franais..........................10

Plan annuel du cours

A. Le prsent dun verbe........................................................................33

II. Les points principaux retenir de cette partie...................................60

IV. Exercices de comprhension et de traduction...................................63

Anglais appliqu aux affaires Srie 1

C. Lusage des prpositions...................................................................79

III. Business and economy.........................................................................90

A. Business: company growth...............................................................90

UE122 Anglais appliqu aux affaires

Le programme danglais appliqu aux affaires en DGC

1. Thmes conomiques et sociaux

Les chocs ptroliers et leurs consquences

Les traits contemporains des changes internationaux

La constitution despaces conomiques rgionaux (Union europenne, ALENA)

Les technologies de linformation et de la communication

Lamnagement du temps de travail

Les formes juridiques de lentreprise (franaise)

Les grandes fonctions de lentreprise

Les partenaires de lentreprise (fournisseurs, clients, banques)

Lanalyse des performances de lentreprise

Anglais appliqu aux affaires Srie 1

II. Droulement du travail en cours distance

La section Grammaire abordera:

UE122 Anglais appliqu aux affaires

Livres de grammaire conseills:

IV. Mthodologie de lpreuve danglais appliqu aux affaires

Selon le bulletin officiel, lpreuve n12 du DCG est:

Elle dure 3heures et compte pour un coefficient 1.

lIntec, lpreuve se compose de plusieurs exercices:

a. Une comprhension crite

Elle comprend soit:

Anglais appliqu aux affaires Srie 1

2. Expression crite en anglais

A. Comment traduire un texte de langlais au franais

1. Huit raisons pour lesquelles vous devez lire la phrase entire

Il importe de se rappeler que langlais et le franais ont beaucoup de similitudes de structure et

a. Langlais place frquemment les mots dans un ordre diffrent

UE122 Anglais appliqu aux affaires

d. Les phrases anglaises sont gnralement plus courtes

The race car raced to finish the race first.

f. Le sens exact des verbes anglais ne peut tre compris

g. Une prposition qui suit un verbe peut changer le sens du verbe

Anglais appliqu aux affaires Srie 1

2. Procdure pour traduire

Tous ces points seront dvelopps dans les sries2 4.

Quand vous traduisez, soyez attentif:

Quand vous relisez la traduction, posez-vous les questions suivantes:

UE122 Anglais appliqu aux affaires

Sous la pression de critiques grandissantes lgard de ce que beaucoup considrent comme

Il faudra lire le sujet attentivement et lanalyser afin de reprer les mots-cls.

Anglais appliqu aux affaires Srie 1

Prsentation des arguments dans lordre (dabord, en tout premier lieu)