44431218-Ingles-Comercial-Basico-Formador

IEFP - ISG

Ficha Técnica

Colecção Título Suporte Didáctico Coordenação e Revisão Pedagógica Coordenação e Revisão Técnica

MANUAIS PARA APOIO À FORMAÇÃO EM CIÊNCIAS EMPRESARIAIS

Inglês Comercial Básico Guia do Formador IEFP – Instituto do Emprego e Formação Profissional Departamento de Formação Profissional

ISG – Instituto Superior de Gestão

Autor

Anabela Horta/ISG

Capa

IEFP

Maquetagem

ISG

Montagem

ISG

Impressão e Acabamento

ISG

Propriedade Edição Tiragem

Instituto do Emprego e Formação Profissional, Av. José Malhoa, 11 1099-018 Lisboa

Portugal, Lisboa, Dezembro de 2004 100 exemplares

Copyright, 2004 Todos os direitos reservados ao IEFP Nenhuma parte deste título pode ser reproduzido ou transmitido, por qualquer forma ou processo sem o conhecimento prévio, por escrito, do IEFP

Inglês Comercial Básico

Guia do Formador

Índice Geral

1.

Objectivos Globais do Guia..................................................................................................... 3

2.

Pré−requisitos dos Formandos................................................................................................ 3

3.

Perfil Do Formador.................................................................................................................. 4

4.

Campo de Aplicação do Guia.................................................................................................. 4

5.

Plano De Desenvolvimento do Módulo/das Unidades Temáticas............................................ 5

6.

Orientações Metodológicas Recomendadas ........................................................................... 8

7.

Recursos Didácticos ............................................................................................................... 9

8.

Bibliografia Recomendada .................................................................................................... 10

I.

THE NUMBERS COUNT.........................................................................................11

1.

Resumo........................................................................................................................ 13

2.

Plano das Sessões....................................................................................................... 14

3.

Actividades / Avaliação................................................................................................. 17

4.

Transparências............................................................................................................. 32

5.

Textos Complementares para o Formador ................................................................... 69

II.

ACCOUNTING SYSTEMS .....................................................................................79

1.

Resumo........................................................................................................................ 81

2.

Plano das Sessões....................................................................................................... 82

3.

Actividades / Avaliação................................................................................................. 85

4.

Transparências........................................................................................................... 104

5.

Textos Complementares para o Formador ................................................................. 134

III. THE MANAGEMENT PROCESS AND ACCOUNTING ........................................145 1.

Resumo...................................................................................................................... 147

2.

Plano das Sessões..................................................................................................... 148

3.

Actividades / Avaliação............................................................................................... 150

4.

Transparências........................................................................................................... 159

5.

Textos Complementares para o Formador.................................................................. 182

IV. THE ACCOUNTANT’S ROLE IN A BUSINNESS ORGANISATION ....................... 193 1.

Resumo ...................................................................................................................... 195

2.

Plano das Sessões ..................................................................................................... 196

3.

Actividades / Avaliação ............................................................................................... 198

4.

Transparências........................................................................................................... 210

5.


V. THE ACCOUNTS DEPARTMENT ......................................................................... 227 1.

Resumo ...................................................................................................................... 229

2.


3.


4.

Transparências........................................................................................................... 242

5.


VI. BUSINESS CORRESPONDENCE ......................................................................... 263 1.

Resumo ...................................................................................................................... 265

2.


3.


4.

Transparências........................................................................................................... 277

5.


FICHAS DE AVALIAÇÃO GLOBAL .......................................................................... 311

BIBLIOGRAFIA CONSULTADA................................................................................. 325

APRESENTACAO GLOBAL DO MÓDULO

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1. OBJECTIVOS GLOBAIS DO GUIA

O Guia do Formador de Inglês Comercial I foi desenvolvido a partir do guia de formando e tem como principais objectivos: • Preparar previamente os formadores para o perfil tipo de formandos que irão encontrar em sala, de forma a adequarem as matérias leccionadas às expectativas e grau de conhecimento detido pelos formandos; • Apresentar um conjunto de indicações metodológicas e recursos, com o propósito de desenvolver o interesse e motivar os formandos para a aprendizagem das matérias leccionadas; • Especificar conhecimentos e capacidades que devem ser detidas pelo formador, de forma atingir os objectivos das unidades temáticas que compõem o módulo de Inglês I;

2. PRÉ−REQUISITOS DOS FORMANDOS

Este manual será utilizado maioritariamente nas seguintes saídas profissionais: Técnico administrativo, Comercial ou assistente do departamento comercial; para estas características de formandos, os requisitos necessários são: Idade >= 17 anos; Habilitação escolar: 9º ano de escolaridade ou equivalente; Candidatos ao primeiro emprego ou desempregados. O curso de Inglês Comercial I tem como objectivo atingir os seguintes pontos: • Desenvolver, enriquecer e consolidar os conhecimentos dos formandos em Inglês. • Introduzir os formandos a um conhecimento lexical elementar e também especializado. • Abordar temáticas ligadas ao mundo da gestão e da administração de empresas.


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3. PERFIL DO FORMADOR

Competência Técnica

Aquisição da Competência

• Conhecimentos da Língua Inglesa utilizada no Licenciatura de Língua Inglesa. âmbito da gestão ou da administração de empresas. • Ser fluente em Inglês a fim de poder utilizar a língua inglesa como meio principal de comunicação dentro e fora da sala de formação.

4. CAMPO DE APLICAÇÃO DO GUIA

Este guia destina-se a orientar a formação profissional específica na área do Inglês Comercial I.

Modalidades de Formação

Qualificação Inicial e Profissional

Área Profissional

Serviços Comerciais, Administrativos e Financeiros

Família Profissional

Serviços Administrativos, Contabilísticos e Financeiros

Curso de Formação

Inglês Comercial I

Saída Profissional

Técnico administrativo, Comercial ou assistente do departamento comercial


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5. PLANO DE DESENVOLVIMENTO DO MÓDULO/DAS UNIDADES TEMÁTICAS

Unidades Temáticas

Objectivos

Duração (Horas)

Chapter I:

Consolidar as bases gramaticais e lexicais.

• Gramática : 5

The Numbers Count

Aplicar as estruturas gramaticais e os termos de vocabulário adquiridos neste capítulo, tanto em expressão oral como escrita.

• Vocabulário: 5 • Textos: 5

Descobrir o que é a contabilidade, a sua origem, e métodos mais utilizados e princípios. Reconhecer as características dos principais utilizadores de dados contabilísticos e as suas necessidades. Identificar as principais diferenças existindo entre contabilidade financeira e contabilidade de gestão. Reconhecer a necessidade e o significado dos dados contabilísticos Chapter II:

Identificar as principais formas verbais.

• Gramática: 4

Accounting Systems

Reconhecer e aplicar as características do Presente e do Futuro.

• Vocabulário: 4

Utilizar os principais pronomes interrogativos e relativos. Distinguir e aplicar as preposições e advérbios de lugar. Ser capaz de distinguir lugares e indicar direcções. Descrever pessoas, sensações, sentimentos, emoções. Identificar e utilizar os termos mais utilizados em transacções comerciais internacionais. Reconhecer os termos de contabilidade mais comuns. Explicar a necessidade de utilizar sistemas de contabilidade. Conseguir efectuar uma transação comercial internacional.

• Textos: 7


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Chapter III:

Aplicar os tempos do Passado.

The Management Conhecer os verbos irregulares mais usados. Process and Accounting Reconhecer e utilizar alguns dos “Phrasal Verbs” mais comuns.

• Gramática: 6 • Vocabulário: 2 • Textos: 7

Reconhecer e utilizar verbos e termos técnicos ligados à administração de empresas. Explicar a importância do planeamento e controlo numa empresa. Identificar os diversos factores que devem constar num orçamento. Ser capaz de delinear os grandes traços de um relatório de actividades de uma empresa. Acompanhar todo o processo de um cliente desde a encomenda até ao pagamento. Chapter IV:

Utilizar os tempos do condicional.

The Accountant’s Role in Reconhecer as peculiaridades de alguns verbos a Business Organisation da língua Inglesa. Aplicar a regra da correspondência dos tempos verbais.


Reconhecer e utilizar termos legais. Definir o papel de um contabilista. Argumentar sobre a necessidade de obedecer a regras éticas no mundo dos técnicos de contas.

Chapter V:

Identificar e utilizar os graus dos adjectivos.

• Gramática: 6

The Accounts Department

Formar adjectivos e substantivos a partir de prefixos e sufixos.

• Vocabulário: 3

Reconhecer e utilizar o caso possessivo. Identificar e aplicar termos técnicos de contabilidade. Registar dados contabilísticos. Efectuar uma folha de balanço.

• Textos: 6


Chapter VI: Business Correspondence

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Identificar e utilizar a Voz Passiva e o Discurso Indirecto. Avaliar os conhecimentos sintácticos adquiridos ao longo do módulo.


Identificar e utilizar termos de ligação na expressão escrita. Aplicar termos e expressões próprios à correspondência comercial. Escrever várias cartas comerciais.

TOTAL: 90 HORAS

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6. ORIENTAÇÕES METODOLÓGICAS RECOMENDADAS

Iniciar sempre uma unidade temática com sessões de gramática acompanhadas da resolução de exercícios de aplicação das estruturas sintácticas aprendidas. Estas serão seguidas de sessões centradas sobre a aprendizagem de termos de vocabulário elementar e técnico. Os textos destacam alguns dos aspectos principais da temática abordada na unidade e são acompanhados da resolução de exercícios práticos exemplificativos. A leitura de revistas de grande informação ou revistas especializadas em gestão é aconselhada.


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7. RECURSOS DIDÁCTICOS

•

Um retroprojector com uma lâmpada sobressalente.

•

Dicionários Inglês-Português / Português-Inglês ou unilíngue em Inglês.

•

Revistas: Time ou Newsweek; Business Week; Fortune; Harvard Business Review, The Economist.

•

Jornal: Financial Times; Wall Street.

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8. BIBLIOGRAFIA RECOMENDADA

SANDLER, P.L. e C.L.Stott (1987), Manage with English, Oxford Univ Press. Londres TULIS, G. e M. Lannon (1997), Insights into Business, Nelson English Teaching, Londres BRIEGER, N. e J. Comfort (1998), Finance, Prentice-Hall International, Londres BRIEGER, N. e G. Sweeney (2000), The Language of Business English, Longman, Londres HEDGES, R. (2002), Running your own Business, Law Pack, Londres

I. THE NUMBERS COUNT

ACCOUNTING ENGLISH I

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1. RESUMO

1. O conhecimento das regras de aplicação dos artigos definido e indefinido, dos pronomes pessoais sujeito e objecto, dos adjectivos possessivos, da posição dos adjectivos, dos demonstrativos e a introdução à utilização dos auxiliares “to Be” e “to Have” constituem a primeira parte deste capítulo. São as bases gramaticais indispensáveis a uma aprendizagem sólida da língua Inglesa. 2. Conhecer o alfabeto em Inglês evita muitos erros de leitura e pronunciação; é então a partir do seu estudo que se inicia esta segunda parte do Primeiro capítulo dedicada ao vocabulário elementar. Seguem-se os números cardinais e ordinais, as profissões com definições em Inglês, e os objectos e tarefas familiares do dia-a-dia de uma secretária. Contudo, os escritórios não são apenas locais de trabalho, mas sim também evidências de uma evolução económica, cultural e social, como o texto “Old and New Offices” o demonstra. 3. A contabilidade envolve várias componentes e tarefas. Esta terceira parte do Primeiro capítulo é dedicada à sua introdução, e à sua evolução histórica. 4. Os dados que a contabilidade pode fornecer são infinitos e por conseqüência complexos. Daí a necessidade de seleccionar a informação que é fornecida pelos serviços de contabilidade segundo os diferentes utilizadores desses dados. 5. Os números em si podem não ter nenhum significado, daí a necessidade de os contextualizar. 6. Esta parte termina com a identificação de algumas das tarefas mais comuns e mais importantes do dia-a-dia de uma secretária ou recepcionista.

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Accounting English I

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2. PLANO DAS SESSÕES

Conteúdo

Metodologia

Meios Didácticos

Duração (horas)

Acetatos

1:30

Acetatos

00:30

Acetatos

01:30

Acetatos

1:00

Acetatos

1:00

Acetatos

00:50

I- Grammar 1. Definite and Indefinite Articles

Mencionar as regras de utilização dos artigos, focando as suas excepções e omissões.

2. Personal Pronouns

Relembrar a utilização dos Pronomes Pessoais.

Dar exemplos e efectuar os exercícios.

Efectuar os exercícios.

3. The Adjectives Relembrar a posição dos adjectivos. Mencionar que os adjectivos possessivos em Inglês focam a pessoa que possui ou que se relaciona com objecto e não, como em Português o objecto de posse. Efectuar os exercícios. 4. To Be &To Have

Relembrar as conjugações de “to Be” e de “to Have”, tanto no Presente como no Simple Past. Mencionar as utilizações idiomáticas destes auxiliares, exemplificando. Efectuar os exercícios de aplicação.

5. There + Be

Relembrar que “there + be” corresponde ao Verbo “haver” em português. Indicar que: There + is / was + complemento no Singular There are / were + complemento no Plural Efectuar o exercício de aplicação.

6. Demonstratives

Relembrar que são os únicos adjectivos que têm um plural e que são utilizados para situar a distância relativa em que se encontram os objectos em relação ao narrador. Efectuar os exercícios.

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II- Vocabulary 7. The Alphabet

Ler o alfabeto e sublinhar as suas peculiaridades.

Acetatos

00:30

Acetatos

00:30

Ler as definições propostas pelo Dicionário Collins Concise English.

Acetatos

00:30

Efectuar a expressão escrita proposta.

Acetatos

01:00

Acetatos

00:40

Acetatos

00:30

Soletrar as palavras propostas.

8. The Numbers

Relembrar os cardinais e ordinais Efectuar o exercício.

9. The Jobs

Corrigir e explicar os erros cometidos no quadro. 10. Office Furniture and Identificar os objectos e mobiliário mais comuns que Stationery se encontram num escritório. 11. Old and New Offices

Ler o texto e sublinhar as suas ideias principais. Efectuar a expressão escrita proposta. Corrigir e explicar os erros cometidos no quadro.

12. Secretarial Vocabulary

Ler os termos de vocabulário propostos e a sua tradução.

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III-Texts 13. Accounting Efectuar as perguntas em destaque nas Fundamentals transparências e ouvir as propostas dos formandos. De seguida revelar as respostas possíveis.

Acetatos

3:00

Destacar os principais utilizadores de dados Contabilísticos. Identificar as características das diversas Contabilidades. Mencionar os Princípios da Contabilidade. 14. What do Numbers Mean?

Identificar as utilizações e significados possíveis dos dados numéricos, de uma forma geral e de seguida focar o seu impacto na gestão das empresas através dos dados fornecidos pelos serviços de contabilidade.

Acetatos

01:30

15. Secretarial Tasks

Identificar as várias tarefas de uma secretária ou recepcionista através das propostas efectuadas pelos formandos.

Acetatos

00:30

Mencionar algumas das expressões orais mais comuns numa conversa telefónica entre uma secretária ou recepcionista e o interlocutor. Total: 15 horas

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3. ACTIVIDADES / AVALIAÇÃO

Exercises (Manual do Formando− −pág. 10) 1. Write the right indefinite article of the following nouns in the corresponding column: (20 Marks) (1) apple tree

(2) windy day

(3) holy day

(4) accountant

(5) executive

(6) appointment

(7) email

(8) offshore account

(9) availability

(10) exhibition

(11) job application

(12) hotel

(13) delay

(14) deadline

(15) requirement

(16) loss

(17) advertiser

(18) planning

(19) manager

(20) organisation

A

AN

(2) a

(1)an

(3) a

(4) an

(11) a

(5) an

(12) a

(6) an

(13) a

(7) an

(14) a

(8) an

(15) a

(9) an

(16) a

(10) an

(18) a

(17) an

(19) a

(20) an

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Multiple Choice Questions: 2. Put a circle around the letter corresponding to the right answer:

(20 Marks) 1) ……. Winter is always cold in Wales. a)

0

b)

the

c)

a

d)

an

2) ……. Next summer John is going camping in ……. United Kingdom. a) 0 …. 0 b) 0 …. the c) the …. the d) the …. 0 3) ……. following day Sarah was back ……. home. a) 0 … 0 b) 0 … the c) the … the d) the … 0 4) ……. next few days will be decisive for the future of …….Government. a) 0 … 0 b) 0 … the c) the … the d) the … 0 5) By ……. next winter, the building will be opened as ……. symbol of peaceful cooperation. a) 0 … a b) the … the c) the … a d) 0 … 0

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6) ……. Queen Victoria was called to ……. throne when she was eighteen years old. a) 0 … 0 b) 0 … the c) the … the d) the … 0 7.

7) She doesn’t like ……. alcoholic drinks, except for ……. French Champagne. a) 0 … 0 b) 0 … the c) the … the d) the … 0 8) I only drink ……. red wine produced in this region. a)

0

b)

the

c)

a

d)

an

9) The heads of Department are discussing ……. advantages and ……. disadvantages of the measure. a)

the … the

b)

0…0

c)

0 … the

d)

the … 0

10) We danced ……. a)

all the night long

b)

the all night long

c)

all night long

d)

the all night

11) …….man is now able to live for several months in …….space. a)

0…0

b)

0 … the

c)

the … the

d)

the … 0

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12) ……. honest accounting agent is ……. essential member in an organisation. a)

a… a

b)

a ... an

c)

an ... a

d)

an ... an

13) Mrs Thatcher had been ……. MP before becoming Prime Minister. a)

a

b)

0

c)

an

d)

an

14) John Smith has just been appointed ……. Chairman of the Board of …….. Directors. a) a … 0 b)

0 ... 0

c)

the ...0

d)

the ... the

15) Shall we go for ……. walk after ……. dinner? a) the … the b) 0 … 0 c) a … 0 d) a … the 16) The children were watching ……. television while their mother was …….. phone. a) the … on b) 0 … on c) the … on the d) 0 … on the 17) I mean nothing of ……. kind. a) the b) a c) 0 d) such 18) ……. drivers should have ……. higher sense of responsibility.

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a)

most of the … a

b)

most …. a

c)

most of the … 0

d)

the most of the … the

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19) John Fitzgerald Kennedy did what he thought was ……. a)

best

b)

the best

c)

the best one

d)

either b) or c)

20) There are many …. without …. sense of humour. a)

intelligent men … 0

b)

an intelligent men … a

c)

an intelligent man … 0

d)

an intelligent man … a

3. Fill in the blanks of the following sentences with the correct article but if you consider that no

article is needed then write: ( 0 ). (10 Marks) 1).

(0) Chinese cooking and (0) French cooking are said to be (the) best in (the) world.

2).

Do you appreciate (the) humour of this story?

3).

He is very fond of …(0).. birds.

4).

What (a) lovely little girl she is!

5).

She was (a) close friend of President Roosevelt.

6).

(0) television and (0) radio are essential sources of information.

7).

Janice wants to be (a) pilot. 8).(0) global warming is increasing the level of (the) oceans and destroying most of (the) earth’s natural beauties.

9).

(0) Summer is my favourite moment of (the) year.

10).Sometimes business organisations need to be restructured from (the). top to (the) bottom.

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Exercises (Manual do Formando− −pág. 19) 1. Fill in the blanks with IT whenever it is needed. (10 Marks)

1.

We all found (0) very boring to attend such a lecture.

2.

As it often happens in winter, this town was once again flooded.

3.

They took it for granted that they were getting a raise.

4.

Edward worked more than it was required.

5.

I found it interesting to be part of such an event.

6.

You’ve heard it said, but you can’t be sure of …..

7.

The Japanese are tough business men, as it is well known.

8.

The interview was more delicate than it had been expected.

9.

It. was worth (0) to have watched such a great film.

10.

The Americans love to bet on anything. Everybody knows it.

2. Fill in the blanks with the correct personal pronoun. It can be either Subject or Object.

(10 Marks) 1.

Don’t be afraid, Jane, but I think that man has been following us since we got off the bus.

2.

Why is our boss shouting at everyone today. What’s the matter with him.

3.

Michael and Thomas work well together they make a good team.

4.

Carol is getting married, next month. What can we offer her?

5.

Where are my glasses? I can’t find them.

6.

Both Sue and I are invited to a party, but neither of us wants to go.

7.

Hurry up, David! You are going to miss your bus as it will not waste time waiting for you.

8.

This is not Jim’s bag. It doesn’t belong to him.

9.

Oh, look at me! I’m all dirty now!

10.

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One of Marilyn Monroe’s best films is “Some Like it Hot!”.

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Exercises (Manual do Formando− −pág. 23) 1. Complete the following sentences with the right possessive adjective or personal pronoun: (10 Marks) Tim woke up and rubbed (1) his eyes softly. He could see the whole city and (2) its cathedral from (3) his bedroom. Tim invited Miss Moore as he wanted to show (4) her how beautiful the city of Canterbury can be, at dawn. They were going to have breakfast in (5) their favourite little pub. It was in that place that they had met for the first time. Any one who saw (6) them that morning understood they were deeply in love with each other. Miss Moore works for Tim, occasionally. She is (7) his lawyer and he is very proud of (8) her skills in defending all (9) his cases. She would say that she is just doing (10) her job. 2. Put a circle around the correct answer:(10 Marks) 1. Half an adult’s working life is spent carrying out …. occupation. a) their b) its c) his d) one’s 2. I’ve got her phone number, but I don’t think I’ve got … a) Yours b) your c) your one d) you 3. Is there any evidence that the weapon was … a) to him b) of his own c) his d) one’s own 4. I don’t have a camera, but Jane is willing to lend me … a) that of hers b) her one c) hers d) one’s own 5. If you don’t have yours, take … a) someone else’s b) someone else c) from someone else d) to someone else

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Exercises (Manual do Formando− −pág. 32)

1. Put the following sentences at the Interrogative form:

(10 Marks) 1) They are waiting for me at the office. (Are they waiting for me at the office?) 2) The receptionist has got a new car. ( Has the receptionist got a new car?) 3) She had an old computer, last year. (Did she have an old computer, last year?) 4) You have a brand new desk. (Do you have a brand new desk?) 5) We have a bath every day. (Do we have a bath every day?) 6) James is a hard worker. (Is James a hard worker?) 7) You are cold. (Are you cold?) 8) Jane is having her tea-break now. (Is Jane having her tea-break now?) 9) Their boss is almost 50. (Is their boss almost 50?) 10) Sean has lunch at 1 p.m. (Does Sean have lunch at 1 p.m.?)

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2. Translate into English:

(10 Marks) 1) Quantos livros ainda estão em cima da secretária? (How many books are still on the desk?) 2) Que idade tinhas quando começaste a trabalhar? (How old were you when you started working?) 3) Qual é o comprimento daquela prateleira? (How long is that shelf?) 4) Quanto custa esta caneta? (How much is this pen?) 5) Tenho medo de aranhas. (I am afraid of spiders.) 6) Tens fome? (Are you hungry?) 7) Thomas tem muita sorte porque vai de férias amanhã. (Thomas is very lucky because he will be going on holidays tomorrow.) 8) Farias melhor em correr se queres apanhar o combóio das 8:00. (You had better run if you want to catch the 8 o’clock train.) 9) Ela tem tanto sono que os olhos estão quase a fechar-se. (She is so sleepy that her eyes are almost closing.) 10) Vou dar uma grande festa em honra de meus pais Sábado que vem. (Next Saturday, I am going to have a big party in honour of my parents.)

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Fill in the blanks with the correct form of “There + to be”: (10 Marks)

1) There is no more tea left. 2) There are too many cars in the cities. 3) Listen! The weather forecast is announcing that there will be plenty of snow on the mountains tomorrow. 4) Is there any icecream in the freezer? 5) There have been many artistic trends since 1850 until nowadays. 6) There are not many pandas left in the wild mountains of China. 7) There is somebody on the phone for you. 8) The doctor said that there is nothing wrong with the children. 9) There is no point in doing that! 10) There are two policemen at the door.

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Exercises (Manual do Formando− −pág. 40) Fill in the blanks with the Demonstratives: This, That, These, Those: (10 Marks)

1)

I like this film. I am glad we are going to see it.

2)

Are you coming with me this evening?

3)

I prefer working on this computer program than on that one.

4)

Could you give me that file over there?

5)

This is a serious problem, isn’t it? We have to solve it at once.

6)

Hello! These are Janice and Jonathan. They are very good friends of mine.

7)

That was not a nice thing to do. Look! He is sad, now.

8)

You’ve been much too busy, these days. We haven’t had time to have lunch together.

9)

Look at those people who are coming towards us. Do you know them?

10)

When I was a student I used to travel a lot. Those were the good old days!

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Exercises (Manual do Formando− −pág. 43) Write the following numbers in full. Each correct answer: 0.5 //

(Total mark: 20)

1… … One … … … … … … …

2… … Two … … … … … … …

3… … Three … … … … … …

4… … Four … … … … … …

5… … Five … … … … … … …

8… … Eight … … … … … …

9… … Nine … … … … … …

11… … Eleven … … … … …

12… … Twelve … … … … …

13… … Thirteen … … … … …

14… … Fourteen … … … …

15… … Fifteen … … … … …

17… … Seventeen … … … …

20…… Twenty … … … … …

23… … Twenty three … … …

28… … Twenty eight … … …

30… … Thirty … … … … … …

32… … Tirthy two … … … …

33… … Thirty three … … …

46… … Fouty six … … … …

55… … Fifty five … … … … …

61… … Sixty one … … … …

73… … Seventy three … … …

88… … Eighty eight … … …

90… … Ninety … … … … … … … …… … …

100… … … One hundred … … … … … …… …

110 …One hundred and ten ……………………………………………………………………………… 346…… Three hundred and fourty six …………………………………………………………………… 532 …… Five hundred and thirty two ………………………………………………………………… 8992… … Eight thousand nine hundred and ninety two … … … … … … … …… … … …… … 100000… … One hundred thousand … … …

418… … Four hundred and eighteen … … …

1st … … First … … … … … … … …… … … … 2nd … … Second … … … … … … … …… … … … 3rd… … Third … … … … … … …… … … … 5th … … Fifth … … … … … … … …… … … … 6th … … Fifth … … … … … … … …… … … … 8th … … Eigth … … … … … … … …… … … … 11th … …Eleventh … … … … … … …… … … … 12th … …Twelveth … … … … … … … …… … … …

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Exercises (Manual do Formando− −pág. 50) (20 Marks) 1. Mention your current profession and describe what are your main professional tasks. 2. Is it what you always wanted to do? If it isn’t, tell the group what you would like to be and what do you think are that job’s main particularities. Write your text here:

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Exercises (Manual do Formando− −pág. 54) Written expression: (20 Marks) 1. How could you describe the offices and working surroundings of the future? 2. How would you imagine life in a futuristic city? Try to write two articles on these two topics.

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Exercises (Manual do Formando− −pág. 72) 1.

Write an essay on the part played by a secretary in a business organisation. Show the positive and negative aspects of her job. Do not forget to mention some of her responsibilities and daily tasks.

2.

Write a conversation that a secretary and a client are having on the telephone. Imagine that they already know each other well and she has to put him through to her boss, or try to schedule a meeting for him.

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4. TRANSPARÊNCIAS

I.

GRAMMAR

1. The Definite and Indefinite Articles

Use of the ARTICLES

With:

A / An

(o ; a ; os ; as )

(um ; uma)

1. Countable words at the Singular (book, pen, bag, any other object…)

When the noun is A / An are only used determined by the with a singular noun. context, or if the noun is a) It is used when being mentioned again. the noun is not Ex: The book on the table determined. It can over there is mine. be any one. Ex: Did you find a book on a table, yesterday? b) It is used in a phrase which describes something. Ex: She was wearing a black hat and a grey coat. c) To classify or define something. Ex: The song is a lullaby. d) To mention someone’s job. Ex: He is an accountant.

2. Countable words at the Plural

When the noun is defined, or when its meaning is delimited by the context. Ex: The old books I offered you are rare.

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No Article

When used as a generality and before an adjective + noun (expressing a generality). Ex: Old books are one of my passions. Ex: French bread Greek civilisation Modern languages Rock music Chamber music


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3. Uncountable words at the Singular, as they always are. (luggage, advice, furniture, love, any raw material)

When used as a generality. Ex: Love is …

When determined by the context: Ex: The love feel for you is limitless I.

4. Countable words at the Singular and uncountable words may be determined by:

i. a clause or phrase that determines its meaning

ii. with “of”

iii. by the context

a) Ex: The man I told you about is now my boss. b) Ex: The yellows of Van Gogh’s paintings. c) Ex: Tell me the truth.

d) Ex: The Black Death

a) Ex: Their boss, a self-made man, is the owner of the factory. b) “of” + indefinite article: It links two nouns when the first qualifies the second. Ex: Jim is a fool of a boy.

iv. by an adjective e) Ex:The Black Plague that determines its meaning and turns it into a name

c) The indefinite article is used after a preposition (with, without, in, as,…) Ex: I am all wet because this morning I left home without an umbrella. d) It is used after “such” and “what” to express an emotion or an opinion. Ex: - You have such a beautiful house! Ex: What a shame!

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5. Nouns implying a) (The elements (the wind, the rain…) that someone or something is b) The planets (the unique earth), but in science fiction novels we may find them without the definite article. c) The titles (the Queen, the President) but they can also be followed by “of” (the Queen of England) d) Something or someone outstanding the rest by its excellence (He is the doctor in town)

6. Inventions

EXCEPTIONS: • Parliament (= The Houses of Parliament)

e) The institutions (The Police, the Church, the Press)

• Justice

Ex: the radio, the telephone, the Internet

EXCEPTION: • Television

7. Precise literary Ex: the sonnet, the novel, genres the essay

When the literary genre is vague, it is considered as a generality and is not preceded by the definite article. Ex: prose and verse, poetry…

8. Categories, Ex: the mammals, the fauna and flora dog, the pine tree

In common speech, the plural without the article is often used. Ex: Dogs are good companions. EXCEPTION: Man and woman are never preceded by the definite article when they are used as a category. Ex: Man is a wolf to Man We also omit the article when they are preceded by an adjective, but they still must be considered as a generality. Ex: Modern man CAREFUL: The American woman

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9. Names

EXCEPTIONS: a) “Emperor” is always preceded by the definite article. Ex:The Emperor Alexander b) The + adjective + name Ex: The eccentric Dali

a) Before a title followed by a name: Ex: Queen Elizabeth, President Kennedy b) Familiar adjective + name. The article may be omitted or used to describe the behaviour of the average country man.

c) The name of a people

Ex: Americans are constantly changing jobs.

Ex: The English (=English people)

c)

d) Nationalities The + plural : to mention the whole nation or its representatives Ex: The Italians are a very welcoming people. e)

Countries which are a union of states or islands are considered plural names, and are preceded by the definite article. Ex: The United Kingdom, The United States of America, the Azores f)

The names of rivers.

Ex: The Thames (o Tamisa)

g) Mountains Ex: The Himalayas, the Alps.

h) The seas and oceans: Ex: The Mediterranean Sea, The Atlantic Ocean, the Channel

Geographic names; countries, continents, provinces at the Singular are never preceded by the article. Ex: France, Italy, Japan,Portugal. EXCEPTIONS : The Congo, the Crimea, the Lebanon, the Netherlands, the Sahara, the Sudan, the Transvaal, the Tyrol, the Ukraine. The Ruhr, the Saar. d) Mountain tops: Ex: Mount Everest, Kilimandjaro EXCEPTION: The Matterhorn (o Monte Cervin) The names of lakes, bays, capes, islands are not preceded by the definite article. Ex: Cape Cod, Lake Leman. EXCEPTION : When they include “of”. The Lake of Geneva, The Isle of Wight, The Cape of Good Hope. e) Street names and monuments. Ex: Oxford Street, Westminster Abbaye.

EXCEPTIONS: The Champs Elysées, the Eiffel Tower.

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10. Particular cases

f)

a) Abstract nouns Ex: the mind, the soul, the heart, the body, the brain b) Expressions with time: • All the week (= all week) • All the year round • In the past • In the future

Nature, Heaven, Hell.

1. With a unity, a measure: Ex:• Twice a year. • An hour 2. It is often used in titles of works of art: Ex: A Farewell to Arms (by Hemingway)

11. Idiomatic expressions

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To be in the right / wrong

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Intelligence, accountability,

To have a headache To have a sense of humour. To make a noise/a fuss To be in a hurry To be at a loss To set an example To do two things at a time

g) Notions of time: • The seasons: Ex: Winter, Summer • The days of the week: Ex: Sunday, Monday • The months of the year: Ex: August, September • Holidays: Ex: Christmas h) Meals, games, sports, illnesses Ex: • I have lunch at 12:00 • She has cancer. • He plays tennis every day. • Newspapers headlines To walk hand in hand From top to bottom


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Pronunciation of the definite article “THE”: a) It is pronounced (da) before a phonetic consonant :

Ex: the table, the wind, the house, the year, the university, the European Community, the United States of America, the one. b) It is pronounced (di) before a phonetic vowel and when the “h” is mute (heir, hour, honest,

honour). Ex: the eyes, the M.P, the R.A.F. The correct pronunciation of the article is important in order to recognise such words as: •

hair / air / heir

•

heel / eel

•

hill / ill Difference between “a” and “an”.

a) “A” is used before a phonetic consonant and a pronounced “h”: Ex: a book, a helmet, a union, a year, a one-eyed man, a hero. b) “An” is used before a phonetic vowel, a mute “h” and a word starting with “h” stressed on the second syllable: Ex: an X-ray, an hour, an historic celebration, an heroic deed.

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2. Personal Pronouns

Personal Pronouns SUBJECT 1st

I

(eu)

Ex: I live in Lisbon. 2nd

You

(tu)

Ex: You work in an office 3rd F.

Singular

She

(ela)

Ex: She likes tea. 3rd M.

He

(ele)

Ex: He loves football. rd

3

N.

It

(ele / ela)

Ex: It rains a lot in April. 1st

We

(nós)

Ex: We are Portuguese. 2nd

Plural

You

(vós)

Ex: You play the piano. 3rd

They

(eles/ elas)

Ex: They speak Chinese.

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Personal Pronouns OBJECT Me

(me / mim)

Look at me. You

(te / ti)

He needs you. Her

(-lhe / ela)

Come with her. Him

(-lhe / ele)

I work with him. It

(-lhe / ele / ela)

I like it. Us

(nos / nós)

Come with us to the cinema You

(vos / vós)

I shall go with you. Them

(lhes / eles / elas)

I see them everyday.


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Notes

a) The 2nd Personal Pronoun Subject at the Singular was THOU. It is now considered as an archaic form and only used in biblical or literary quotations . In modern speech, it has been replaced by the 2nd Personal Pronoun of the Plural: YOU.

In the same way its Personal Pronoun Object form was THEE and has been replaced by YOU.

b) IT is considered a neutral pronoun as it has no gender. It replaces an object, an animal which has not been personified or given a name, and an unidentified abstraction. • Ex: It often rains in Scotland.

IT is also used to introduce an adjective, or a noun preceding a clause. • Ex: You will find it difficult to work all day long and study at night. • Ex: We find it a pity that they can’t come with us. We never use IT after a comparative. • Ex: As is well known … c) The short form of US is “ ‘S” at the Imperative: • Ex: Let’s go! (= Let us go !). d) For each conjugated verb there is a Personal Pronoun Subject clearly expressed. We may omit it in a familiar context only: • Ex: “Wish you were here…” / “Enjoying yourselves?”

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3. The Possessive Adjectives / Position of the Adjectives

Form

Every adjective is immutable, in English. It has no plural form and no gender. a)

The adjectives used as substantives must not take an “s” at the plural. •

b)

Ex: The young are full of energy, the old are patient.

“Different” and “other” (Singular: another) are adjectives, so they never take an “s” at the plural. • CAREFUL: “other” can be used as a pronoun. • Ex: The others are nicer.

c)

Hundred, Thousand, million, used with other numbers are considered as adjectives, so they do not take an “s” at the Plural. • Ex: Portugal has almost 11 million inhabitants.

When they are used without numbers, they take an “S”. •

Ex: Elvis Presley has still millions of fans. Place

Every adjective, and adverb form of the adjectives, always comes BEFORE THE NOUN. • Ex: You have a beautiful house. It has a fully automatic gate. a) With a verb expressing a state, like: to be, to seem, to appear, to consider, to call, the adjective immediately follows the verb. • Ex: My computer is rapid and efficient. b) The adjectives mentioning a nationality are written with a capital letter. • Ex: American, British people. The Italians, the French…

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The Possessive Adjectives

Singular 1st

2nd

Plural

3rd

3rd

3rd

F.

M.

N.

1st

2nd

3rd

PRONOUNS

I

You

She

He

It

We

You

They

POSSESSIVE ADJECTIVES

My

Your

Her

His

Its

Our

Your

Their

a) In English, the owner is more important than the thing which is possessed. So we have to pay attention to the gender of the owner in order to choose the right possessive adjective. • Ex: He gave his students his telephone number. (the owner is Masculine) She can not find her keys. (the owner is Feminine) The cat is playing with its ball. (the owner is neutral) They are visiting their friends. (at the Plural there is no gender) b) If several people own individually an object, the object is considered plural. • Ex: The children wash their teeth with their toothbrushes. c) We always have to use the possessive adjective before a body’s part. • Ex: She put her feet on the table..

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4. “To Be” and “To Have” Generalities

These verbs help conjugating the other verbs at: a) To Be

the progressive form (to be+Action verb+ING) the passive voice (to be + past participle of the verb)

b) To Have the present perfect (to have at the present + past participle of the verb) the past perfect (had + past participle of the verb) c) To Do

•

the interrogative and negative forms at: the present with “do” or “does” the simple past with “did”

To Be: At the Present tense: Affirmative

Interrogative

1st

I am

I am not (I’m not / I ain’t) Am I? / Am I not? / (aren’t I?)

2nd

You are

You are not (You aren’t) Are you? / Are you not? (Aren’t you?)

F

She is

She is not (She isn’t)

Is she? / Is she not? / (Isn’t she?)

M

He is

He is not (He isn’t)

Is he? / Is he not? / (Isn’t he?)

N

It is

It is not (It isn’t)

Is it? / Is it not? / (isn’t it?) Are we? / Are we not? / (Aren’t we?)

Singular 3rd

Plural

Negative

1st

We are

We are not (We aren’t)

2nd

You are

You are not (You aren’t) Are you? / Are you not? / (Aren’t you?)

3rd

They are

They are aren’t)

not

(They Are they? Are they not? / (Aren’t they?)

Examples: •

How are you? I am fine, thank you.

• How old are you? I am twenty one years old. • What is your weight? I am 55 kilos. • What’s the weather like in Scotland? It’s cold. • How much is a trip to London? It’s about 150 Euros.

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• At the Simple Past: Affirmative

Interrogative

1st

I was

I was not (I wasn’t)

Was I? / Was I not? / (Wasn’t I)

2nd

You were

You were not (You weren’t)

Were you? / Were you not? / (Weren’t you?)

F

She was

She was not (She wasn’t)

Was she? / Was she not? / (Wasn’t she?)

M

He was

He was not (He wasn’t)

Was he? / Was he not? / (Wasn’t he?)

N

It was

It was not (It wasn’t)

Was it? / Was it not? / (Wasn’t it?)

Singular 3rd

Plural

Negative

1st

We were

We were not (We weren’t)

Were we? / Were we not? / (Weren’t we?)

2nd

You were

You were not (You weren’t)

Were you? / Were you not? / (Weren’t we?)

3rd

They were

They were not (They weren’t) Were they? / Were they not? / (Weren’t they?)

Use It is used to mention: a) The dimension:

to be deep to be long / wide to be tall / short to be + weight

b) The age:

to be old

c) The health:

to be fine / ill

d) The temperature: .

to be cold / warm / hot

e) The price:

to be + price

f)

To be + adjective:

It expresses a physical or mental condition, a temporary attitude (at the progressive form).

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Context

PHYSICAL

MENTAL

TEMPORARY ATTITUDE

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To Be + Adjective

Translation

To be cold

Ter frio

To be sleepy

Ter sono

To be wide awake

Estar bem acordada

To be hungry / thirsty

Ter fome / ter sede

To be starving

Morrer de fome / Estar esfomeado

To be calm / excited

Estar calmo / impaciente, excitado

To be afraid / scared / brave

Ter medo / Ser corajoso

To be right / wrong

Ter razão, estar certo / Estar errado

To be lucky / unlucky

Ter sorte / Não ter sorte

To be happy / unhappy

Ser feliz / infeliz

To be cautious / careless

Ter cuidado / Ser descuidado

To be funny / boring

Ter graça / Ser maçador

To be annoying / irritating

Ser aborrecido / irritante

To be quiet / noisy

Ser silencioso / barulhento

To be at the Progressive Form + Adjective

Estar a ser gozado / louvado

Ex: you are being mocked / praised

Ex: Estás a ser gozado / louvado

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•

To Have At the Present tense: Affirmative

Negative

1st

I have (I’ve)

I have not (I haven’t)

Have I? / Have I not? (Haven’t I?)

2nd

You have (You’ve)

You have not

Have you? / Have you not?

(You haven’t)

(Haven’t you?)

She has not

Has she? / Has she not? (Hasn’t she?)

Singular 3rd

F

She has (She’s)

(She hasn’t)

1st

Plural

Interrogative

2nd

3rd

M

He has (He’s)

He has not (He hasn’t)

Has he? / Has he not? (Hasn’t he?)

N

It has (It’s)

It has not (It hasn’t)

Has it? / Has it not? (Hasn’t it?)

We have not

Have we? / Have we not?

(We haven’t)

Haven’t we?)

You have not

Have you? / Have you not?

(You haven’t)

(Haven’t you?)

We have (We’ve)

You have (You’ve)

They have (They’ve)

They have not (They haven’t) Have they? / Have they not? (Haven’t they?)

At the Simple Past: Affirmative

Singular

Plural

Negative

Interrogative

1st

I

HAD

HAD NOT (hadn’t)

Had I? / Had I not? (Hadn’t I?)

2nd

You

HAD

HAD NOT (hadn’t)

Had you? / Had you not? (Hadn’t you?)

3rd F.

She

HAD

HAD NOT (hadn’t)

Had she? / Had she not? (Hadn’t she?)

M

He

HAD

HAD NOT (hadn’t)

Had he? / Had he not? (Hadn’t he?)

N

It

HAD

HAD NOT (hadn’t)

Had it? / Had it not? (Hadn’t it?)

1st

We

HAD

HAD NOT (hadn’t)

Had we? / Had we not? (Hadn’t we?)

2nd

You

HAD

HAD NOT (hadn’t)

Had you? / Had you not? (Hadn’t you?)

3rd

They

HAD

HAD NOT (hadn’t)

Had they? / Had they not? (Hadn’t they?)

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5. There + To Be Generalities

The expression “there + to be + ...” is used to describe or enumerate something. It is the equivalent of the Portuguese expression: “ haver + …” Use a) Followed by a Singular: There is a book on the table. (Há um livro em cima da mesa.) There was an accident on the road. Houve um acidente na estrada. There has been a lot of fog this year. Tem havido muito nevoeiro este ano. “Let there be light!” And there was light. “Que haja luz!” E houve luz. The pianist had not expected there to be such a large audience. O pianista não tinha esperado que houvesse tanto público. There being no else in the house, the least noise frightened her. Não havendo mais ninguém em casa, o menor barulho assustava-a. b) Followed by a Plural:

There are only six houses in our street. Só há seis casas na nossa rua. There were many people on the beach yesterday. Havia muitas pessoas na praia ontem. There will always be art lovers. Haverá sempre apreciadores de arte. There won’t be any tickets left if you don’t hurry! Não haverá mais bilhetes se não se despacharem.

c) Special use: There is / was + amount of money at the plural • Ex: There is still $3 to be paid. Ainda há $3 para pagar. There is / was + notion of time at the plural • Ex: There was ten minutes to wait. Houve uma espera de dez minutos. There + defective verb / modal verb + to be +... • Ex: There ought to be more understanding between the members of that team. (Deveria haver mais compreensão entre os membros daquela equipa). • Ex: There must have been an accident. (Deve ter havido um acidente.) Other verbs than “To Be” may be used with “THERE” : to exist , to take place, to arise, to remain, to seem, … • Ex: There have never existed such creatures. (Nunca tais criaturas existiram). • Ex: There seems (to be) a mistake. (Parece haver um engano.)

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6. The Demonstratives

Forms

a) The Demonstrative adjectives are the only adjectives that have a plural. Its form is different from the singular. b) THIS expresses that something is near the speaker, in space and time. c) THAT expresses that something is relatively far away from the speaker, in space and time.

THE DEMONSTRATIVES Number

SINGULAR

PLURAL

Near

Far

THIS

THAT

(isto, este, esta)

(aquilo, aquele, aquela, isso, esse, essa)

Ex: This table is near me.

Ex: That table is far from me.

THESE

THOSE

(estes, estas)

(aqueles, aquelas,

esses, essas) Ex: These books are heavy. Ex: Those books are too high.

Compare: In this country: neste país. Look at these pictures! Olha para estas fotografias! Look at that mountain, over there! Olha para aquela montanha, ali! In those countries... : nesses países…

Do not mix up: This week: esta semana That week: nessa semana (que estamos a mencionar) These days: Nos dias de hoje In those days: Nessa altura, naquela época

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Use:

This is, that is may be followed by : where, when, why, how… • Ex: This is where I get off, now. (É aqui que...) That was when he told me (Foi então que ele me contou que…) That was why he failed. (Foi por isso que ele falhou)

This announces what immediately follows, that refers to what precedes: • Ex: This explains such a delay. ( Isto explica um tal atraso) Is that what you really think? (É isso que pensas verdadeiramente?)

If the demonstrative is followed by “of” or another relative preposition we use “that / those” but never “this / these”. • Ex: Those who are hungry come with me. (Que aqueles que têm fome venham comigo.) Your course is shorter that that of college students (= than college students’). (O vosso curso é mais curto do que o dos estudantes universitários.) 75% of those asked preferred Ceylan tea. (75% das pessoas questionadas preferiram o chá de Ceilão.) A little note

THIS and THAT are also used as adverbs: • Ex: I never thought the test could be that difficult. (Nunca pensei que o teste poderia ser assim tão difícil) My mother is only this tall. (A minha mãe só tem isto de altura)

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Other demonstratives

a) The definite article can be used as a demonstrative: • Ex: The child is bright. (Esta criança é inteligente). At the time: Outrora, nessa época At the moment: de momento, agora The former ...., the latter... : (o primeiro …, o último…). It can only be used when two people or things have already been mentioned. b) SUCH when it is used alone, followed by a substantive or by AS: • Ex: Such is my client’s intention. (Esta é a intenção do meu cliente). On such a day. (Num dia como este) You have such a beautiful house. (Tem uma casa tão bonita) I advise you to read such books as… (Aconselho-vos a ler livros como / do gênero...)

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II.

VOCABULARY

7. The Alphabet

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Letters

Phonetics

A

(ei)

B

(bi:)

C

(ci :)

D

(di :)

E

(i :)

F

(ef)

G

(dji:)

H

(eitch)

I

(ai)

J

(djei)

K

(kei)

L

(el)

M

(em)

N

(en)

O

(ou)

P

(pi:)

Q

(kiuu)

R

(a:)

S

(es)

T

(ti:)

U

(iu)

V

(vi:)

W

(‘dâbeliu:)

X

(eks)

Y

(uai)

Z

(zed)UK / (zi:) USA


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8. The Numbers

Cardinals

Ordinals

1. One

21. twenty-one

1st first

21st twenty-first

2. two

22. twenty-two

2nd second

22nd twenty-second

3. three

23. twenty-three

3rd third

23rd twenty-third

4. four

24. twenty-four

4th fourth

24th twenty-fourth

5. five

25. twenty-five

5th fifth

25th twenty-fifth

6. six

26. twenty-six

6th sixth

26th twenty-sixth

7. seven

27. twenty-seven

7th seventh

27th twenty-seventh

8. eight

28. twenty-eight

8th eighth

28th twenty-eighth

9. nine

29. twenty-nine

9th nineth

29th twenty-nineth

10. tem

30. thirty

10th tenth

30th thirtieth

11. Eleven

40. forty

11th eleventh

40th fortieth

12. twelve

50. fifty

12th twelfth

50th fiftieth

13. thirteen

60. sixty

13th thirteenth

60th sixtieth

14. fourteen

70. seventy

14th fourteenth

70th seventieth

15. fifteen

80. eighty

15th fifteenth

80th eightieth

16. sixteen

90. ninety

16th sixteenth

90th ninetieth

17. Seventeen

100. one hundred

17th seventeenth

100th one hundredth

18. eighteen

210. two hundred and ten

18th eighteenth

200th two hundredth

19. nineteen

1000 one thousand

19th nineteenth

1000th one thousandth

20. twenty

2000 two thousand

20th twentieth

2000th two thousandth

NOTE

•

From 13 to 19, the numbers end in teen. This ending is used to mention that someone is a teenager: aged from 13 to19.

•

From 20 to 90, the numbers end in ty.

•

An ordinal is numbered with its two last letters: Ex: 1st = first

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9. The Jobs 1.

An accounting agent / an accountant

Is concerned with the maintenance and audit of business accounts.

2.

A consultant

Gives expert advice or information.

3.

Adman/ adwoman

Works in advertising.

4.

Administrator

Administers the affairs of an organization or manages an estate.

5.

An agent

6.

An analyst

Acts on behalf of another person, business or government or represents a business concern. Analyses or is skilled in analyses.

7.

An applicant

Applies for a job or grant support.

8.

Architect

Designs buildings and supervises their erection.

9.

Archivist

Is in charge of archives.

10.

Auctioneer

Conducts an auction.

11.

Auditor

Audits accounts.

12.

Author

Writes books as a profession.

13.

Barman/bar tender

Serves in a pub.

14.

A beggar

Begs.

15.

Book – keeper

Records business transactions (in a book).

16.

Breeder

Breeds plants and animals

17.

Broker / stockbroker

Acts on behalf of a client and buys or sells goods, securities, shares.

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18.

Businessman / businesswoman

A person engaged in commercial or industrial business.

19.

Butcher

A retailer of meat

20.

Butler

Is in charge of the wines, the tables or receptions in wealthy households.

21.

Buyer

Buys merchandise, materials for a shop or a factory

22.

Caterer

Provides food for large social events.

23.

Certified accountant

24.

Chartered accountant

25.

Chairman / Chairwoman

Is a member of the Chartered Association of Certified Accountants and is authorized to audit company accounts. Is an accountant who has passed the examinations of the Institute of Chartered Accountants. Presides over a company’s Board of Directors, a committee, a debate,…

26.

Chamberlain

Is the Treasurer of a township corporation.

27.

Chambermaid

Cleans bedrooms in hotels or wealthy households.

28.

Chancellor

29.

Chancellor of the Exchequer

Is the Head of the government in some European countries. In the US: president of a University. In the UK or Canada: honorary head Is the cabinet minister responsible for finance in the UK.

30.

Chargé d’affaires

Is the temporary head of a diplomatic mission.

31.

Chauffeur

Employed to drive a car.

32.

Checker

A cashier / an attendant in a cloakroom.

33.

Chemist

34.

Civil engineer

35.

Civil servant

A) is a qualified dispenser of prescribed medicines. B) studies or is engaged in chemistry. Is qualified to design and construct public works, such as roads, bridges, harbours, etc. Member of the civil service and is paid by the government.

36.

Cleaner

Provides dry-cleaning service

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37.

Clerk

Works in an office, keeps records, files, …

38.

Cobbler

Makes or mends shoes.

39.

Commercial traveller/travelling salesman

Is the representative of a company while visiting clients.

40.

Commissioner

Is endowed with certain powers / a civil servant / member of a commission.

41.

Company doctor

A physician employed by a company to look after its staff.

42.

Competitor

Competes / is a rival.

43.

Composer

Composes music.

44.

Concessionary / concessionaire

Holds or operates a concession.

45.

Concierge

Caretaker of a block of flats, hotel.

46.

Conductor

Leads or guides

47.

Confectioner

Makes or sells sweets or confections.

48.

Congressman / woman

Member of Congress in the USA.

49.

Constable

Police officer of the lowest rank.

50.

Contractor

Contracts to supply materials or labour.

51.

Controller / comptroller

A business executive or government officer responsible for financial planning, control.

52.

Conveyor

Conveys merchandise

53.

Coordinator

Helps people work together harmoniously.

54.

Counsellor

Gives counsel to public or private organizations.

55.

Craftsman / woman

Practises a craft.

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56.

Critic

Criticizes artistic productions.

57.

Dealer / trader

Is engaged in commercial purchase or sale.

58.

Dispatcher

Sends off a letter, message, …

59.

Draper

Deals in fabrics and sewing materials.

60.

Draughtsman / draftsman

Prepares detailed scale drawings of machinery, buildings.

61.

Electrician

Installs, does the maintenance, repairs electrical devices.

62.

Engineer

Plans, designs or constructs.

63.

Entrepreneur

64.

Real Estate agent

Is the owner or manager of a business enterprise who takes risks and initiatives to make profits. Manages, leases, sells property.

65.

Executive

Is responsible for the administration of a project, or business.

66.

Expert

Has extensive skill or knowledge in a particular field.

67.

Farmer

Operates or manages a farm.

68.

Fashion-designer

Designs clothes

69.

Foreman / overseer

Person who supervises other workmen.

70.

Gofer

Runs errands.

71.

Greengrocer

Retail trader in fruit and vegetables.

72.

Housekeeper

Employed to run a household.

73.

Journalist

Writes and publishes articles on any kind of events.

74.

Judge

Passes judgement on.

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75.

Lawyer

Member of the legal profession.

76.

Librarian

Is in charge of or assisting in a library.

77.

Mailman / postman

Delivers the mail.

78.

Manager

Directs or manages an organization, an industry, shop, …

79.

Manufacturer

Manufactures goods / owns a factory.

80.

Mason

Builds with stone.

81.

Mayor / Mayoress

Civic head of a municipal corporation.

82.

Mechanic

Maintains or operates machines.

83.

Merchant

Engaged in the purchase or sale of commodities for profit.

84.

Middleman

Trader engaged in the distribution of goods from producer to consumer / an intermediary.

85.

Nurse

Tends the sick and assists doctors.

86.

Politician

Is engaged in politics.

87.

Psychoanalyst

Treats mental and emotional disorders.

88.

Psychologist

Analyses all forms of behaviours.

89.

Public Relations (PR)

Creates, promotes or maintains a favourable image of an organization among the public

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10. Office Furniture and Stationery

Furniture Desk

Secretária

Drawers

Gavetas

Filing cabinet

Arquivador

Swivel chair

Cadeira

Anglepoise

Lâmpada articulada

Blinds

Estores

Dustbin / wastebin

Caixote do lixo

Cupboards

Armários

Shelf / shelves

Prateleira / prateleiras

Machinery / equipment Computer

Computador

Personal computer

Computador pessoal (pc )

Desk top

Computador de secretária

Lap top

Computador portátil

Palm top

Computador de bolso

Keyboard

Teclado

Mouse

Rato

Mouse pad

Tapete do rato

Printer

Impressora

Photocopier

Fotocopiadora

Telephone

Telefone

Cellular phone

Telemovel

Franking machine

Máquina de franquear

Fax

Fax

Calculator

Calculadora

Electric appliances

Material eléctrico / luzes

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Stationery Pen

Caneta

Pencil

Lápis

Pencil sharpener

Afiadeira

Marker

Marcador

Eraser

Borracha

Ruler

Régua

Paper clips

Clips

Staples

Agrafos

Stapler

Agrafador

Pen holder

Porta lápis

File

Arquivo / processo

Folder

Pasta arquivo

Ring binder

Dossier / arquivador

Note pad

Bloco de apontamentos

Floppy disks

Disquettes

Copy paper

Papel para fotocópia

Directory

Agenda telefónica

In-tray

Chegada de correspondência / de documentos

Out-tray

Saída de correspondência / de documentos

Label

Etiqueta

Letterhead paper

Papel timbrado

Overhead projector

Retro-projector

Pile of letters

Rima de cartas

Sample

Amostra

Schedule

Horário

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11.

Offices: Old and New

Labour settings are the reflection of the economic and cultural evolution of an era. As society evolves so does the architecture of manufactures and offices. Indeed, for more than a century many architects, designers, artists and even writers have been inspired by the aesthetic perception of the functionality of the working place. At the end of the 19th century and beginning of the 20th century, the founders of the Bauhaus, in Germany, focused on creative and functional designs for mass-produced items but also on the aesthetics of the factories and offices that supported their production. From dark little rooms filled up with dusty reams of papers and string-tied books, offices have become part of the image of any business organisation. The increasing economical power of factories has afforded visionary architects and engineers to plan a new world where technology and manpower could co-habit and co-operate harmoniously. In 1913, the first skyscraper was built with 60 floors. It was the Woolworth Building, considered as “the cathedral to commerce”. Other business buildings were to follow like The Chrysler Building, the Pan Am Building, The Rockefeller Center, The World Trade Center in New York, that has collapsed in September 11th, 2001 and The Sears Tower in Chicago, which are the highest towers in the USA, now. Among those projects, we can mention Fritz Lang’s vision in 1926, of a city in the year 2000, in his silent movie Metropolis. Indeed, in it he created two parallel worlds: the working class, which was locked in an underground manufacturing environment, and the managers’ class who enjoyed life in pleasant open air surroundings. H. G. Wells, in 1936, imagined a fast moving wired society in his movie Things to Come. Frank Lloyd Wright, in 1956, designed a Mile-High skyscraper that was never built. In their conception they adopted the vertical corporate hierarchy of the industrial period. The top managers’ offices and lounges had the top floors, then the lower floors of the building were conceived as to receive a multitude of clerks, secretaries, assistants, and at the ground floors could be found the receptionists, the security wards, the low-skilled workers. At the beginning of the 21st century, ideas are considered more important than technology. We are in an information era. Consequently, machinery, mass production and corporate structures have lost their preponderance. Little by little, everything that was vertical tends to be horizontal. The organisation needs to adapt to a more human dimension. The office’s internal architecture and decoration becomes mutable in order to allow a greater interaction between the individuals, and a more efficient flow of ideas within the team. The cubicles will not be fixed walls but mutable adaptable partition walls that may be adapted to temporary needs. Thus, we can expect our urban environment to adapt to this change as well. We may then have cities with people who live, work and interact there, instead of having big cities where crowds of people work, but where just a few chose to live in.

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12.

Secretarial Vocabulary

A To abbreviate

Abreviar

To have access to

Aceder a

Accommodation

Alojamento

Accountant

Contabilista

Accounts

Contabilidade

To accumulate

Acumular

To acquire

Adquirir

To address someone

Dirigir-se a alguém

Address

Endereço

Agent

Agente

Airfreight

Transporte aéreo

To allocate

Conceder uma quantia de dinheiro

To alter

Alterar / mudar

Analysis

Análise

To apoligize

Pedir desculpa

Appropriate

Adequado

Approval

Aprovação

Assembly line

Linha de montagem

To assess

Analisar / ponderar / emitir uma opinião

Assessment

Opinião / análise

To assume

Supor / pensar / julgar

To assure

Assegurar / certificar

To attach

Anexar

To authorise

Autorizar

Available

Disponível

To award

Dar / premiar

To be aware

Estar ciente de

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B Balance

Equilíbrio

Basis / bases

Base / bases

(on) behalf

Da parte de / en nome de

Benefits

Benefícios

Bill of lading

Guia de transporte marítimo de mercadorias

Blank space

Espaço vazio

To book

Reservar

To brief

Relatar / fazer o relatório de

Briefcase

Pasta / porta documentos

Buying in bulk

Comprar em grandes quantidades

C To call

Telefonar

To call on someone

Visitar alguém

To cancel

Anular

Canteen

Refeitório

Career

Carreira profissional

Cash

Dinheiro

To cater

Ocupar-se de

Catering company

Empresa fornecedora de comida e bebidas

Chairman of the Board

Presidente do Conselho de Administração

To check in

Recepção de um quarto de hotel; apresentação do bilhete de avião e envio de bagagens

Claim

Reclamação

Client

Cliente (de serviços)

Customer

Cliente (de produtos)

To comment

Comentar

To compile

Juntar

To comply with

Obedecer

Concern

Empresa

To conclude

Concluir

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Conference

Conferência

To be confident

Estar confiante em

Confidential information

Informação confidencial

To consent

Concordar / consentir

To consult

Consultar

Contract

Contrato

Convenient

Fácil / prático

To convey

Enviar

Counter-signature

Contra-assinatura

Crisis / crises

Crise(s)

To criticise

Criticar

Critique

Critica

Critic

Crítico

Currency

Moeda

Current

Actual

Cut down

Reduzir

D To deduct

Deduzir

To delay

Adiar

To delegate

Delegar

To demonstrate

Manifestar

To deny

Negar

To get depressed

Ficar deprimida(o)

To despatch

Enviar

To dial

Marcar um número de telefone

Discrepancies

Diferenças

To draft

Esboçar / fazer um rascunho

To draw money

Retirar dinheiro

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To drop a line

Escrever uma carta succinta

To be due

Estar previsto

Duplicate

Duplicado

E Efficient

Eficiente

Emergency

Urgência

To enclose

Enviar juntamente

To be entitled to

Ter direito a

To exchange money

Cambiar dinheiro

Exhibition

Exposição

To export

Exportar

To extend

Alargar / estender

Extension

Extensão

F Facilities

Instalações

To fulfil G

Realizar

Guarantee

Garantia

Goal H

Objectivo

To hang on the phone

Esperar

Heading

Titulo de parágrafo, de texto

Headquarters

Quartel geral / sede

Human Resources Department

Departamento de Recursos Humanos

I To illustrate

Ilustrar

To implement

Implementar

To impress

Impressionar

Initiative

Iniciativa

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To insert

Inserir

Instalment

Prestação (de um crédito)

Interview

Entrevista

Issue

Questão ; Exemplar (revista, livro)

Item

Artigo

L To launch

Lançar / fazer o lançamento

To lease

Alugar

M Manufacture

Fábrica

Manufacturer

Fabricante

Measure

Medida

Memorandum (Memo)

Memorando (memo)

O Objective

Objectivo

Obtain

Obter

To omit

Omitir

Operator

Telefonista

Outlet (Sales outlet)

Loja (de fábrica)

To outline

Delinear um projecto

Outstanding money

Dinheiro em dívida

Overtime

Horas extraordinárias

P Packaging

Embalagem

Partner

Sócio / parceiro

Pending

Pendente

Pension

Pensão

Permission

Autorização

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Personnel

Pessoal (de uma empresa)

To place an order

Encomendar

Post

Função (numa empresa)

To postpone

Adiar

To press someone

Pressionar alguém

The press

A imprensa / comunicação social

Previous

Anterior

Procedure

Ordem ou processo lógico

To proceed

Continuar

Process

Método / processo

Production line

Linha de produção

To promote

Promover

Prompt

Imediato

Proposal

Proposta

To propose

Propor

Prospective customer / client

Cliente potencial

Prospects

Expectativas

To provide

Fornecer / providenciar

Provided

Se / no caso de

Public Relations (PR)

Relações públicas (rp)

To publish

Publicar

To purchase

Comprar

Purchasing Department

Departamento de compras

Q Quarterly

Trimestralmente

To query

Informar-se

To quote

Citar / fazer a cotação de um preço

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R Research & Development (R&D)

Pesquisa e Desenvolvimento

To reassure

Sossegar

To recall

Lembrar-se

Receipt

Recibo

Receptionist

Continuo

To record

Registar

To recruit

Recrutar

To reduce

Reduzir

Remark

Observação

To replace

Substituir

Representative

Representante

To request

Requerer

To require

Precisar

Requirement

Requisito

To resign

Demitir-se

Resources

Recursos

Response

Resposta (formal)

Responsible for

Responsável por

To retire

Reformar-se

To resume

Retomar / recomeçar

To revise

Passar em revista / verificar

To run out of

Ter falta de

To run short of

Ter pouco

S Sample

Amostra

Schedule

Horário

Scheme

Plano

To secure

Conseguir obter

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Seminar

Seminário

Shift

Turno

(To work on) shifts

Trabalhar por turnos

To ship goods

Enviar / despachar mercadoria

Shipping Department

Departamento de despacho

Skills

Capacidades

Skilled worker

Trabalhador especializado / técnico

To sort out

Seleccionar / ordenar

Staff

Pessoal de uma empresa

To stall

Não responder directamente

To store

Armazenar

To straighten something out

Resolver um problema

Subscriber

Assinante

Sum

Quantia

To sum up

Resumir

Summary

Sumário

Supplier

Fornecedor

Surplus

Extra

Survey

Inquérito

To switch

Permutar

To switch on / off

Acender / apagar

T Target

Alvo / objectivo

Team / team work

Equipa / trabalho de equipa

To tend

Ter tendência a

Terms (of payment)

Condições (de pagamento)

Trade Union

Sindicato

To train

Treinar / estagiar

Training / trainee

Estágio / estagiário

Trend

Tendência

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U To update

Actualizar

To upset

Transtornar / aborrecer

Up-to-date

Moderno

Utmost

Máximo

V Vacancy

Vaga

Vending machine

Máquina distribuidora de produtos

View

Opinião

Very Important Person (VIP)

Pessoa muito importante

W To withdraw

Retirar

Workshop

Oficina

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5. TEXTOS COMPLEMENTARES PARA O FORMADOR

13.

Accounting Fundamentals and Users of Accounting Information

What is accounting?

It is the accurate recording, classifying, summarising and interpreting of any financial data of a business transaction: • sales • purchases • credit • debentures • loans • wage payments Accountancy, or bookkeeping, concerns the practice of accounting, which main specialities include: • financial accounting and reporting. • managerial and cost accounting. • tax compliance and planning. An accountant, or bookkeeper, performs any task dealing with the practice of accounting. Where is this process done?

It is done in books of account, which are also referred to as financial records, or ledgers. Why is accounting necessary?

Every firm, every person doing business needs to enter the amount of every transaction in the books of account or ledgers. This financial information shows the exact amount of profit (or assets) as compared to expenses (or liabilities). Consequently, accounting reflects the company’s or the businessman’s financial situation and its or his performance, with great precision.

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What are the most common methods used in accounting?

There are two basic methods: •

accrual accounting

•

cash accounting.

Accrual accounting: It is the record of revenues and expenses in the tax period in which any business transaction takes place. The accountants record a revenue as the amount of a transaction that will be received when the transaction is complete. Accountants, then, add the sales figures to the income ledger. The sales may occur a few months before the payment is received, but they must be recorded in the year they have been done, independently of the date of payment. This system is a measure to control performance mainly used by corporations in their financial reports. Cash accounting: It is the record of revenues at the time when payment is received. Which financial documents are usually required by any company’s record-keeping system? Three documents are essential:

• a balance sheet: It is a picture of a company's financial situation and position at a precise moment in time. It shows the company's assets (current assets, fixed assets, intangible assets), current and long-term liabilities and the shareholders equity. It is prepared at least once a year. • an income statement (USA) or profit and loss account (UK): It gives information on the company's financial history and financial operations throughout a year. It subtracts all expenses from all revenues in order to show the company's net income (profit and loss) at the end of the period. The analysis of the performance of a company results from the comparison between the income statements of several years. • changes in financial position (USA) or cash-flow statement (UK): It shows the movement of cash, or working capital, along with its sources and uses, within an organisation during an accounting period. It forms an endless cycle starting in the purchase of materials, the payment of the employees' salaries. These investments lead to production, which leads to sales and cash. This statement helps to know where a company can find its financial sources, where is its capital invested and what future plans it can really afford. •

Along with these three documents other basic financial statements may be required:

• The statement of retained earnings. • The statement of shareholders' equity. • Notes to financial statements. • The report of auditors.

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What are the origins of accounting:

Accounting is one of the oldest professions on record. The Romans kept their accounts according to an elaborate double entry system, which was close to our current system. Indeed, accountants were the only ones who were held responsible for recording any business transaction. In the 16th century, a Franciscan monk, Luca Pacioli, created a classification system known as “the chart of accounts”. This system helps any business organisation classifying and summarising the financial measurements of its assets, liabilities and equities. During the American industrial expansion, English and Scottish capitalists sent their own accountants to report the results of any investment performed overseas. They were to report facts as they occurred and to detect any kind of error. From the end of the 19th century to our current days, accountancy has created a more complex process of recording information. It is called the Accounting Information System (AIS). Its main objective is to collect and record data about any business process that can be useful at the decisionmaking level. Thus, it provides relevant information to design plans, to execute them and to accurately analyse any activity within an organisation. However, today accounting faces important challenges imposed by the constant changes occurring in the business world. In 1993, the American Institute of Certified Public Accountants (AICPA) reported that: The globalisation of the economy, the explosion of technology, the complexity of business transactions, and other forces have thrust the financial system into a new age. As the pace of economic change accelerates, so does the need for reliable and relevant information. To stay the best, our financial reporting system must be dynamic as the financial markets themselves. Independent auditors must constantly strive to improve their services to add continuing value to the users of financial information. Users of accounting information:

The basic users of accounting information are: •

The owners of a business who need to know how profitable their business is.

•

The managers of a business who plan and control their routine operations thanks to the information provided by the accountant.

•

The managers who need to design long term plans, to invest in equipment, to quote prices and services, to make decisions on marketing strategies, such as emphasising or eliminating a product in a market. All these decisions can only be taken after the accounting information has been analysed.

•

The investors, shareholders, employees, creditors, lenders, the public, government authorities are external parties to the direct management of a business organisation. However, they may require to obtain some accounting information. This is the reason why legal requirements make sure that every business organisation collects real relevant information which has to be publicly disclosed.

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In order to provide the exact accounting information needed by every user, there are two main types of accounting information: •

Management accounting:

This process is based on identifying, measuring, accumulating, analysing, preparing, interpreting, and communicating any accounting information, so that managers may achieve their organisational objectives, on a daily basis or on a long rang plan. •

Financial accounting:

This type of accounting information is focused on the needs of stockholders, investors, creditors, suppliers, banks, government regulatory agencies. The aim of both these types of accounting is to answer accurately to some basic questions: •

How is the business doing? How good is the organisational performance?

•

The scorekeeping method evaluate a business performance, through a regular collection and classification of data. This may be helpful to every user.

•

Which are the business priorities?

Every manager must know where and how to provide for the needs of his organisation. In order to direct his attention to priorities, he needs to have regular reports on any operating problem, flaw inefficiency, waste of time or material, but also on any improvement that could be done or any opportunity that should be seized. This is the attention directing process. •

Which is the most efficient way of performing a task?

The problem-solving process helps to know which is the best way. Accounting quantifies these results and outlines the best. For example, when a part of a machine needs to be replaced, whenever a supplier must be preferred to another one, when a product must be dropped. This information is needed in the long-range planning, and in non-recurring decisions. It always requires an expert advice.

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The main characteristics of Management Accounting and Financial Accounting are:

MANAGEMENT ACCOUNTING Primary Users • Organisation managers • Chief Executive Officers • Chief Operating Officers

FINANCIAL ACCOUNTING Internal and external parties to an organisation: • Organisation managers • Investors • Government agencies • Suppliers, banks, lenders.

Freedom of choice

Its freedom is only limited by the final result of the difference between costs and profits and the real benefit of any improvement occurring in the organisation management.

It is ruled by Generally Accepted Accounting Principles (GAAP) and has to comply with them. Consequently, it has no real freedom of choice.

Behavioural implications

It is influenced by the daily or regular performance measurements and reports prepared by the organisation’s departments.

It is not influenced by behavioural considerations, unless the amount of an executive financial compensation has direct consequences on his or her behaviour or performance.

Time guidelines

It is concerned with the present and future applications of the budget and their implications onto the performance rates.

It evaluates the past actual performance rates, year after year.

The notion of time is based on flexibility, which may vary from an hourly focus to a decade. Reports

There is no flexibility as accounts reports, income statements or other governmental demands have a determined period to be issued, that goes from a quarter of a year to a year.

It prepares detailed reports on the organisation’s productivity and performance. Its reports are focused on the organisation as a whole.

Activities

It uses inter-related disciplines such as economics, decision sciences, behavioural sciences.

It mainly uses financial techniques.

Public accountants or chartered accountants are responsible for It analyses all the costs involved to auditing the organisation’s financial make and market a product. It statements. They are most of the forecasts sales, expenses and profits. time independent of the business It detects problems and spots but may give management opportunities. It applies the budgetary consulting and tax accounting services to the organisation. lines efficiently. It is performed by privately hired accountants.

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Generally Accepted Accounting Principles •

What is an accounting system?

It is a formal way of collecting, organising, classifying and delivering any piece of information dealing with an organisation’s activities. This mechanism is primarily used to comply with the demands of external parties, such as income tax authorities, government agencies, the U.S. Securities and Exchange Commission, and other regulatory bodies. Consequently, it is not directed to an organisation’s internal users. Most reports have to follow a set of rules known as Generally Accepted Accounting Principles (GAAP). These principles inform on conventions, rules, procedures and detailed practices on how to make up an accepted accounting practice at a given time. However, internal accounting reports may adopt their own set of procedures that are needed to inform the internal parties. Two different accounting systems may become expensive that is why most organisations choose to follow the GAAP instead of investing in their own set of information system.

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14.

What do Numbers Mean?

Numbers mean nothing by themselves. They have always to be related to something to be meaningful. They are the best indicators on how a business is doing. Indeed, every manager relies on the figures of sales and costs, to evaluate the net income of the business organisation he is managing. In its turn, the figure obtained will help him making decisions on the quotation of prices, on the manufacturing and marketing costs, on investment plans. Figures also help shareholders, creditors, investors in checking how efficiently a business is managed. As a matter of fact, if expenses are kept low or even decrease, it will mean that the manager is in perfect control of every department within the business organisation. On the other hand, if costs and expenses regularly increase, it will show a lack of control from the person in charge of the organisation. In order to track inefficiencies, managers should compare income statements of the previous years to that of the current year. The most important points to check are: • Gross income (sales) less cost of goods sold • Gross profit • Gross margin • Expenses (sales department, general and administrative, depreciation) • Total costs and expenses • Operating income (= EBIT: Earnings Before Interest and Taxes) • Income before taxes • Net income •

When can figures be considered positive or negative?

Figures may show that a company achieves high profits, nevertheless these figures on profits must be related to the money owed to the company, to the capital invested in machinery, or material. Thus, even though a company shows that it is profitable, those figures do not imply automatically that it has enough working capital or liquidity. Managers must analyse profits and cash flow (information obtained from the income statement and balance sheet) at the same time, as to have a more realistic perception of the solvency of the company. •

Accounting figures:

They always represent the cost of assets, despite the number of years spent after the acquisition of the assets. For example, something bought 20 years ago will be reported on the books of account at the price paid at the time it was purchased and not at its current market value.

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15.

Secretarial Tasks

Secretaries have to be efficient, versatile, always available and helpful and most of all they must know the business organization they are working for perfectly well. Here are some of the long list of tasks a secretary might perform: • Fixing appointments with the managing director or her immediate hierarchical superior. • Processing documents. • Receiving and sending emails, faxes, memos, letters. • Dealing with enquiries about the organization or about some specific department like that of sales, or import and export department. • Processing orders, invoices, deliveries, payments, transportation. • Making arrangements for business trips. • Booking hotel rooms, restaurant tables, theatre or concert seats. • Organizing the catering of seminars, conferences, business meetings. • Planning staff holidays, leaves, days off, training sessions. • Transmitting all the needed information to the different services. • Filing documents. • Receiving visitors. • Answering the phone. And certainly many more daily tasks according to the specificities of the organization a secretary works for. Nevertheless, most of a secretary’s precious time is spent on the phone and the expressions she uses most frequently are the following: • This is (name of the company). • I would like to speak to … • Can I have extension (number)… • I shall put you through to (name), at once. • I am calling to + verb

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•

Could you hold on just for a few seconds, please?

•

I am sorry but the line is busy right now, could you please call us in a while?

•

There is no reply, would you like to leave a message?

•

May I have your name please? / May I know who is calling?

•

Sorry, could you spell your name?

•

I shall transmit your message to (name) as soon as possible.

•

It is no trouble at all.

•

The pleasure is all mine.

•

Nice talking to you.

•

I shall be looking forward to hearing from you again.

•

Good-bye Sir / Madam / Miss

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II. ACCOUNTING SYSTEMS

ACCOUTING ENGLISH I

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6. RESUMO

1. O conhecimento das regras de utilização das formas verbais é fundamental. Este segundo Capítulo começa então por se dedicar às especificidades das formas verbais em Inglês. 2.

O Presente e o Futuro constituem os primeiros tempos em que aplicaremos as regras estruturais das formas verbais.

3.

Os pronomes interrogativos diferenciam pessoas ou objectos.

4.

As preposições alteram o significado de base dos verbos, pormenorizando-o .

5.

A oralidade é uma vertente essencial no estudo da língua Inglesa, daí este capítulo oferecer na segunda unidade, dedicada ao vocabulário elementar, algumas actividades que têm por objectivo o seu desenvolvimento.

6.

Após ter relembrado a importância dos princípios de contabilidade, esta unidade permitirá identificar as várias etapas que constituem uma transação comercial nacional ou internacional.

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7. PLANO DAS SESSÕES

Conteúdo

Metodologia

Meios Didácticos

Duração (horas)

Acetatos

00:20

Acetatos

1:30

Acetatos

00:40

Acetatos

1:00

Acetatos

1:00

I. Grammar 1. The Verbal Forms

Mencionar as regras de utilização das formas verbais, focando as suas estruturas globais. Insistir sobre o facto que em Inglês é indispensável ter o sujeito que faz a acção do verbo claramente identificado através de um nome próprio, substantivo ou pronome pessoal.

2. The Present

Relembrar as diferenças que existem entre o presente forma simples e o presente forma progressiva. Explicar a transformação de “DO” em “DOES” na terceira pessoa do Singular, tanto na forma interrogativa como na forma negativa.

3. The Future

Relembrar os auxiliares do futuro simples e futuro próximo. Indicar as excepções de utilização do futuro.

5. The Interrogative Pronouns

Relembrar o significado dos pronomes interrogativos e as suas particularidades. Exemplificar. Efectuar os exercícios de aplicação.

Relembrar os significados de base das principais 6. Prepositions and adverbs of preposições. Place Efectuar o exercício.

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II. Vocabulary 6. Directions and Mencionar as principais expressões idiomáticas utilizadas para pedir / dar indicações de direções Places

Acetatos

1.00

Criar um diálogo oral entre elementos da turma e de seguida efectuar por escrito o diálogo proposto. 7. Descriptions, sizes, forms, Incoterms

Ler os termos de vocabulário e de seguida esconder um dos lados das colunas e questionar os formandos sobre a sua tradução.

Acetatos

1:00

8. The Countries and Nationalities

Relembrar os países, nacionalidades, capitais e em alguns casos a moeda.

Acetatos

1:30

Acetatos

00:30

Acetatos

00:30

Acetatos

00:30

Efectuar a actividade de grupo (nunca mais do que 3 membros) sob forma de apresentação oral. Cada elemento do grupo terá no máximo 7 minutos para apresentar a sua parte. Esta tarefa permitirá desenvolver uma certa naturalidade ao comunicar em Inglês e dominar o receio de se dirigir a um público, de controlar as suas emoções. Utilizar fontes de informação em software como a Encarta Encyclopaedia, ou sob forma de Almanaques anuais como os da revista TIME. Os formandos podem utilizar acetatos ou mesmo apresentações em Powerpoint, se houver equipamento disponível que assim o permita. Avaliação: total 20

9. Feelings

Leitura / pronúncia

(5 pontos)

Correção sintáctica

(5 pontos)

Vocabulário / fluência

(5 pontos)

Cultura geral

(5 pontos)

Ler os termos de vocabulário e de seguida esconder um dos lados. Efectuar a actividade proposta.

10. Hobbies and Leisure

Ler os termos de vocabulário propostos e a sua tradução. Efectuar a actividade proposta.

11. Accounting Vocabulary

Ler os termos de vocabulário e de seguida esconder um dos lados e questionar sobre a sua tradução.

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III. Texts 12. Generally Accepted Accounting Principles

Efectuar as perguntas em destaque nas transparências e ouvir as propostas dos formandos. De seguida revelar as respostas possíveis. Relembrar os Princípios mencionados no Capítulo I.

da

Acetatos

00:30

Acetatos

3:30

Acetatos

1:30

contabilidade

Responder às perguntas. Corrigir as respostas a partir dos dados expostos no texto. 13. A Business Transaction

Identificar as várias etapas que constituem uma transação comercial nacional ou internacional. Insistir sobre os termos técnicos mais comuns, a utilizar neste contexto. Definir o que é uma carta de crédito ou guia de transação. Efectuar os exercícios propostos.

14. The Shipping Relembrar alguns dos termos mais comuns no Department âmbito do comércio internacional. Efectuar as tarefas propostas

Total: 15 horas

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8. ACTIVIDADES / AVALIAÇÃO Exercises (Manual do Formando− −pág. 79) All verbal forms are possible: Each correct answer: 2 marks // Total marks: 60 1.

2.

3.

4.

5.

6.

He won’t get this job as long as … a)

I shall live

b)

I live

c)

I lived

d)

I have lived

We may wonder when man … looking for what he can’t get. a)

stop

a)

will stop

b)

would stop

c)

stops

Never … believe John can pass that exam. a)

will Mr Smith

b)

won’t Mr Smith

c)

Mr Smith will

d)

had Mr Smith

There won’t be any change as long as everybody … to be more flexible. a)

refused

b)

will refuse

c)

refuse

d)

refuses

Two hours … more than I can wait. a)

is

b)

are

c)

that is

d)

it’s

… Mr and Mrs Brown! We’re going to ask them! a)

There are

b)

They are

c)

That is

d)

There’s

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7.

8.

9.

10.

11.

12.

13.

II 86

… to be a few difficulties. a)

There seems

b)

There seem

c)

There is seeming

d)

There are seeming

Nobody can tell when the next train … a)

arrives

b)

has arrived

c)

will arrive

d)

arrive

Not only … of her decision, but I am sure that he will support her. a)

he approves

b)

he approved

c)

has approved he

d)

will he approve

What do you feel the boss … of your suggestion? a)

thinks

b)

has been thinking

c)

is actually thinking

d)

to think

In the next G8 meeting, … also expected to be measures to cope with the rising tide of bankruptcies. a)

It

b)

They are

c)

there is

d)

there are

The Government has little choice … quickly. a)

But to act

b)

though to act

c)

else than acting

d)

except acting

He had proved inefficient, but … a)

Did he hold the job

b)

hold the job he did

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14.

15.

16.

17.

18.

19.

c)

he did held the job

d)

he held the job, did he?

The next train for London … until midnight. a)

won’t be leaving

b)

won’t leave

c)

will leave

d)

won’t be to leave

Economic experts are debating how … a)

much the problem is bad

b)

bad is the problem

c)

bad the problem is

The solutions are not easy as politicians would … a)

have it

b)

want it

c)

there to be

d)

like them to

The Minister declared that … unlikely to be an improvement in living standards next year. a)

there was

b)

it was

c)

was

d)

is

Some of the experts think trouble may not come until next summer when the budget cuts … really hurting. a)

are

b)

will be

c)

be

d)

would be

It is his opportunism that will cost … a)

the election to him

b)

the election for him

c)

the election off him

d)

him the election

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20.

21.

22.

23.

24.

25.

II 88

We … usually … to the pictures, but we … to-night. a)

are not … going … are going

b)

are not … going … go

c)

don’t … go … go

d)

don’t … go … are going

I think you are right about … trouble. a)

it is going to be

b)

there going to be

c)

it is to be

d)

there is to be

He may well win this battle; if he does, … a)

he will be done a hero

b)

he will be made a hero

c)

it will do him a hero

d)

it will make him a hero

… the military campaign is completed, the political battle will begin. a)

Whenever

b)

Unlike

c)

As long as

d)

The moment

The Company is deciding whether to close a factory … $30 million a year. a)

it says is losing

b)

it is said losing

c)

saying to lose

d)

it is said to lose

He intends to tell them as soon as they … a)

arrives

b)

arrived

c)

arrive

d)

will arrive

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26.

27.

28.

29.

30.

As it usually … in divorce cases, he will lose his children to his wife. a)

happen

b)

happens

c)

will happen

d)

is happening

No sooner are they together than … a)

they started quarrelling

b)

they started quarrels

c)

they start quarrelling

d)

they are starting quarrels

Every summer, … place serious accidents on this beach. a)

it takes

b)

there take

c)

there takes

d)

they take

Football players … play better than on their home ground. a)

do nowhere

b)

anywhere they don’t

c)

they don’t anywhere

d)

nowhere do they

Hardly … without his asking for you. a)

an hour goes by

b)

goes by an hour

c)

does an hour go by

d)

goes an hour by

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Fill in the blanks with the right pronoun: (10 Marks) “Industrial misery: During the Industrial Revolution, (1) which started in the mid 18th century, there was an exodus from the country to the towns, (2) where the people usually lived in precarious conditions. They worked long hours and earned very little money, (3) that they spent in food and sometimes in gin, too. Charles Dickens, (4) who wrote mostly about the human misery of the 19th century, described the conditions of work in the factories, and mines (5) which enabled Britain to become the most powerful country during the Victorian period.” Multiple Choice Questions: Put a circle around the correct answer. (10 Marks) 1.

2.

3.

4.

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It’s the girl … mother is a famous novelist. a)

which

b)

whose

c)

of which

d)

who

I think that … the country needs most is wise leadership. a)

what

b)

which

c)

this

d)

those

Tell me … of these programmes you want to watch. a)

what

b)

whom

c)

which

d)

that

I’m afraid I don’t know … time they arrive. a)

whose

b)

what

c)

that

d)

which

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5.

6.

7.

8.

9.

10.

The place … Mr and Mrs Jones live is really quiet. a)

which

b)

where

c)

in which

d)

in where

… of these cakes will you buy? a)

Which

b)

Whose

c)

What

d)

How much

All … I know is that you are late again. a)

that

b)

what

c)

which

d)

who

The telephone isn’t working, … is an awful nuisance. a)

what

b)

that which

c)

which

d)

than

The day … the war broke out, I was celebrating my birthday. a)

Which

b)

When

c)

Whenever

d)

in which

… do you think is the most remarkable man of our century? a)

Whom

b)

Whose

c)

Who

d)

Which

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Exercises (Manual do Formando− −pág. 91) Multiple Choice Questions: Put a circle around the correct answer. Each correct answer: 2 marks // Total marks: 60 1.

2.

3.

4.

5.

6.

II 92

There was strong opposition … the part of the farmers. a)

from

b)

of

c)

on

d)

at

It is …the national interest that a decision should be made at once. a)

in

b)

of

c)

out of

d)

to

Almost half of the country’s debt load is … the form of short-term loans. a)

under

b)

on

c)

in

d)

from

You can’t judge them … appearances. a)

at

b)

to

c)

in

d)

by

The unions slammed the door … further negotiations. a)

at

b)

in

c)

over

d)

on

The dangerous criminal has just escaped … prison, but the police are after him. a)

from

b)

to

c)

…

d)

at

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7.

8.

9.

10.

11.

12.

13.

The nuclear plant has been … attack for its poor safety record. a)

on

b)

under

c)

in

d)

for

John keeps asking favours … the manager. a)

to

b)

at

c)

by

d)

of

They are asking us … help. a)

…

b)

from

c)

at

d)

for

They have decided to allocate $2 million to compensate … those workers who lost their jobs. a)

by

b)

…

c)

for

d)

to

All this money will compensate … the loss of his health. a)

by

b)

…

c)

for

d)

to

My house is not … sale a)

for

b)

at

c)

in

d)

to

Shopkeepers are more and more reluctant to sell … credit. a)

at

b)

to

c)

in

d)

on

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14.

15.

16.

17.

18.

19.

II 94

I enjoyed all his films … the exception of his last. a)

with

b)

for

c)

at

d)

to

How much did he give you in return … your old car? a)

of

b)

for

c)

to

d)

by

I was giving him English lessons in exchange … Maths lessons. a)

of

b)

for

c)

to

d)

by

It’s unfair to put the blame … him alone. a)

to

b)

at

c)

on

d)

with

The new law will take effect … next week. a)

as of

b)

up to

c)

as on

d)

as

It’s a good thing there’s only three … us. a)

in

b)

out of

c)

among

d)

of

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20.

21.

22.

23.

24.

25.

26.

Lots of unemployed workers do not bother to register … the dole. a)

at

b)

to

c)

in

d)

on

He was given preference … me. a)

on

b)

over

c)

by

d)

to

Prices rose … 14% last year. a)

by

b)

of

c)

at

d)

on

Inflation rose …4% last year. a)

at

b)

of

c)

to

d)

on

The result of the match will certainly depend … the weather. a)

of

b)

on

c)

for

d)

from

I would like to know who is responsible … this mess. a)

of

b)

on

c)

for

d)

to

His attitude is widely different … what it used to be. a)

of

b)

with

c)

from

d)

to

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27.

28.

29.

30.

II 96

We should assess the situation … the light of the recent political developments. a)

at

b)

under

c)

on

d)

in

James is confident … winning the contest. a)

with

b)

of

c)

at

d)

in

Some of their methods were quite strange … me. a)

at

b)

for

c)

with

d)

to

He is getting impatient … the prolonged delay. a)

at

b)

for

c)

with

d)

on

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Exercises (Manual do Formando− −pág. 98) Write a dialogue between a tourist who has a map of the city but who is lost and asks for directions, interesting places to visit and a passer-by who tries to help him or her. Then, play it in front of the class.

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Exercises (Manual do Formando− −pág. 112) (20 Marks) Choose a country and present it orally to the rest of the group. You may work in teams of two or three, if you wish. The topics that you have to focus on are: its geographical location, and particularities, its government, number of inhabitants, its GDP, its unemployment and inflation rates, natural resources, major trading partners, etc…

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Exercises (Manual do Formando− −pág. 115) (20 Marks) Describe orally how people feel if they are in love, if they succeed in closing a contract, if they are laid off, if they are leaders of a highly performing team, etc… Now write about your favourite literary, cinematographic character mentioning the part that they performed best and try to find why.

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Exercises (Manual do Formando− −pág. 117) (20 Marks) Write about your favourite holidays or trip describing what you enjoyed doing, the places that you visited, what you felt and learnt. Develop your essay by focusing on the importance of travelling and discovering different cultures, knowing more about different customs and peoples and what it may bring to your personal and professional life.

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Exercises (Manual do Formando− −pág. 125) (20 Marks) 1.

Explain the necessity for accounting systems within a business organisation.

2.

Are accounting requirements the same for all companies? Why?

3.

What is the AICPA? Describe its role.

4.

Mention and explain the main accounting policy disclosures.

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Exercises (Manual do Formando− −pág. 132) Write an essay on: (20 Marks) 1.

What are the successive steps of a commercial transaction?

2.

Write about the invoice: what are its purposes, contents, etc…

3.

What is an L/C?

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Exercises (Manual do Formando− −pág. 135) Read the following text and use some of its information to fill in the B/L form: (20 Marks) Port-Ceramics is a factory situated in Caldas da Rainha. It produces tableware items for European and American supply chains and retailers, like Harrod’s, Marks and Spencer’s, Carrefour, Wal-Mart, and many others. It exports its goods through a forwarding agent, Forward A. Ltd. By next week, it will have to send two containers of 40 feet each of 1000 ready packed diner sets, with a gross weight of 2.5 kg each, for a total value of 100.000 Euros, from Lisbon to London, to arrive before October 12, as Marks and Spencer’s want to launch a promotion of those items in midOctober all over their British stores.

Liner Bill of Lading MARY U2

Nº of Original Bill of Lading: Shipper:

Consignee:

Notify Party:

Vessel:

Port of Loading:

Port of Destination:

Freight Payable at: Nº of Packs:

Kind of Packing:

Gross Weight:

Measurement (cubic metres):

Description of Goods:

Place and date of issue:_______________________________ Signed by: __________________________ Position: ____________________________

Freight paid in: __________________________________________________ Per: ______________________________________________ as agents of: _______________________________________

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9. TRANSPARÊNCIAS

I.

GRAMMAR

1. The Verbal Forms

The Simple Form

1.

Structure:

Subject + Verbal base

2.

Use:

To express a habit, a generality, a scientific truth or anything that is undeniable.

3.

Examples:

Every day, I get up at 7:00 a.m. Children love playing. Global warming will gradually increase the level of the Oceans. The Progressive Form

1.

Structure: Subject + To BE conjugated at the tense of the speech + ACTION Verb at the infinitive without to + ING (= GERUND)

2.

Use:

To express that an ACTION is occurring at the tense of the narrative.

3.

Examples:

You are studying English. She was reading a book when the telephone rang. We will be working by the time our children wake up. The Interrogative Form

1.

Structure:

Auxiliary + Subject + Verbal base

2.

Use:

To ask a question

3.

Examples:

Do you like chocolate? Did you enjoy your meal? Will you go to Sweden for Christmas? The Negative Form

1.

Structure:

Subject + Auxiliary + NOT + verbal base

2.

Use:

To answer negatively or to deny something

3.

Examples:

You do not live in the USA They have not got a house in New York. We would like to go to Egypt on holidays.

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2. The Present

STRUCTURE

Simple Form Subject + Infinitive without “TO” Exception: At the 3rd person of the Singular (she ; he ; it) an “S” MUST be added at the end of the infinitive.

USE

To express a habit or I go to the cinema every Saturday. something done with a certain regularity. She goes for walk every Sunday morning, then she watches TV or relaxes while reading a book To express a generality

For the verbs ending To express an with: o ; sh ; ch ; x; evidence, a truth. we must add “ES”

Progressive Form

EXAMPLES

Subject + To BE at the To express that an PRESENT + Action ACTION is occurring Verb + ING right now.

Accountants collect financial data in order to help managers efficiently. Manufacturing entities make things while service entities provide advice or assistance.

Look, your boss is smiling. Listen, the telephone is ringing. Now, I am reading some examples in English.

Progressive To Be + Subject + Interrogative Action Verb + ING Form

Ask a question about something occurring right now

What are you thinking of?

Interrogative Auxiliary (DO or DOES)+ Subject + Form

Ask a question

Do you like Jazz? Does she work here?

Infinitive without “TO”

Does he want a beer? Does your cat drink milk? Do we play tennis every day? Do you understand Italian? Do they live together?

Negative Form

Subject + Auxiliary + NOT + infinitive without “TO”

Answer negatively.

I do not like Jazz. She does not work here. They do not live together.

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3. The Future

STRUCTURE

Simple Form I / WE + shall + infinitive without “TO”.

You / he / she / it / they + will + infinitive without “TO”

Progressive Form

Subject + to be at the future + Action verb + ING BE GOING TO + infinitive

Interrogative Shall / will + subject + infinitive without “TO” Form

USE

To situate an event or action in the future.

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I shall go to Paris next week. We shall speak English only in class. I hope you will have the opportunity to visit Paris during your business trip.

Never use a future after: - when - as soon as - as long as Use the Present.

You will not fool me, as long as I live.

To situate an action in I shall be waiting for you around 7:00 p.m. the future + notion of time I am going to play tennis with James. To express some They are going to get married by next intentions, convictions, year. certainties To ask a question about a future event To propose something

Negative Form

EXAMPLES

To answer negatively about an event occurring in the future

Will you be home by midnight? Shall we go to the cinema? Will your friends stay for dinner? I shall not go to China next summer (I shan’t go…) You will not work on Christmas Eve (you won’t work…)


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4. The Interrogative pronouns

The Adjective Pronouns

• WHAT + Noun ?

Ex: What book are you reading?

• WHICH + Noun ?

Ex: Which drinks do we need?

• Possessi on:

• WHOSE + Noun ?

Ex: Whose car is that?

• Choice:

• WHICH + Noun?

Ex: Which bag is yours – the black one or the little red one?

• Quantity:

• HOW MUCH + Noun?

Ex: How much money do you have?

• HOW MANY + Noun?

Ex: How many books have you got?

• Identificat ion:

The Interrogative Pronouns

Interrogative pronouns that refer to human beings or personified objects or animals: • WHO (Subject or complement)

Ex: Who is that man by the door?

• WHOEVER

Ex: Whoever calls me, tell them I’m out

• WHOM (+ Phrasal verb)

Ex: Whom are looking at?

• WHOSE

Ex: Whose is this?

Interrogative Pronouns that refer to anything except to human beings: • WHAT

Ex: What are you doing?

• WHATEVER

Ex:Whatever you did, we won’t blame you.

• WHICH

Ex: Which do you prefer? Jazz or Rock’n Roll.

• WHICHEVER

Ex:Whichever you choose, it’s yours.

• HOW MUCH

Ex: How much do you need?

• HOW MANY

Ex: How many will come?

• WHY

Ex: Why shout?

• WHERE

Ex: Where do you come from?

• WHEREVER

Ex:Wherever you look, you’ll find beauty.

• WHEN

Ex: When are you leaving?

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• WHENEVER

Ex:Whenever you are ready, we shall leave.

• HOW

Ex: How are you?

• HOWEVER

Ex: However interesting irt is, I don’t like it.

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5. Prepositions and Adverbs of Place

Prepositions of Place

Above / across / against / around / at / behind / below / beneath / beside / between / beyond / by / down / from / in / in front of / inside / into / near / next to / off / on / on to Opposite / out of / outside / over / past / round / through / to / towards / under / up AT:

It is static. It is also used for a place which is attended by a group of people with a specific aim: EX: At home (by a family, with the aim of living) At church (by believers, with the aim of praying) At school (by students, with the aim of learning)

IN:

Unrestricted area where anyone can go. EX: In the park, in the street

TO:

Implies a movement EX: She is going to school

Prepositions of Time

After / at / before / between / by / during / for / from / in / on / past / since / through(out) To / towards / until / till / within SINCE:

Marks the starting point of an action. It can be a date, or a precise moment in time. EX I haven’t seen him since his birthday party

FOR:

Indicates how long something may last. EX: We have been dancing for an hour.

DURING:

Indicates a period of time. EX: 50 million people died during World War II.

BY:

Means “not later than” and “at the same time as” EX: By the time I get back home, you will be in New York. I shall travel by night.

AT: + TIME

EX: The train is due at 10:00 a.m.

ON: + DAY / DATE

EX: You can start working on Monday.

IN: + YEAR / period of time:

EX: He was born in 1975.

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II.

VOCABULARY

6. Directions and Places

Directions

Verbs and expressions used when asking for directions: • Excuse me, could you tell me the way to …, please? • Excuse me Sir / Madam / Officer, would you be so kind as to tell me how I can get to ..., please? Verbs and expressions used when giving directions: • Certainly. You have to ... go ; turn ; drive through ; walk ; ride ; stop ; pass by ; cross

To go straight on

Continuar em frente

To go back

Voltar

To go to the round about

Ir até à rotunda

To go over the bridge

Passar a ponte

To turn right / left

Virar à direita / esquerda

At the first street on your left, you will find.

…na primeira rua à esquerda, encontrará

At the traffic lights…

Ao semáforo…

At the cross-roads…

No crusamento…

At the zebra crossing

Na passagem para peões

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Places

Train station

Estação de caminho de ferro

Post Office

Correios

Church

Igreja

Town Hall

Câmara

Court

Tribunal

Police Station

Esquadra de policia

Library

Biblioteca

Market square

Praça do Mercado

Park

Parque

Car park

Parque de estacionamento

Castle

Castelo

Airport

Aeroporto

Harbour / port

Porto

Theatre

Teatro

Concert Hall

Sala de Concertos

Museum

Museu

Beach

Praia

River

Rio

Lake

Lago

Dam

Barragem

Shopping Centre / Mall

Centro comercial

Leisure Centre

Centro de Lazer

Health Centre

Centro de Saúde

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7. Descriptions / Sizes and Forms / Incoterms

Descriptions •

Colours (UK) / Colors (US) :

•

Cores:

Blue / yellow / red

Azul / amarelo / vermelho

•

Uma cor pode ser:

A colour may be :

Light

Clara

Dark

Escura

Bright / loud / gaudy

Viva

Dull / washed-out

Desvanecida / deslavada

Acid / shrill

Ácida

Soft

Suave

Blatant

Agressiva

Dreary

Triste

Cheerful

Alegre

A shade may be:

Um tom (sombreado) pode ser:

Warm / cold

Quente / frio

Mat / pastel

Mate / pastel

Silvery

Prateado

Whitish Bluish

Branqueado Azulado

Navy blue

Azul marinho

Midnight blue

Azul escuro

Royal blue

Azul turquesa

Prussian blue

Azul de Prussia

Steely blue

Azul acinzentado

Carmin

Carmim

Cobalt blue

Azul cobalt

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Green

Verde

Emerald

Verde esmeralda

Fawn / tawny / fauvist

Fovista / cor quente

Sea-green

Verde mar

Grey

Cinzento

Shadowy grey

Acinzentado

Indigo

Índigo / anil

Yellowish

Amarelado

Blackish

Tom de preto

Ochre

Ocre

Blood red

Vermelho sangue

Purple

Roxo

Violet

Violeta

Brown

Castanho

Beige

Beige

•

•

Flavours (UK) / Flavors (US):

Sabores:

Sweet

Açucarado

Salty

Salgado

Bitter

Amargo

Tart

Ácido

Spicy

Picante

Insipid/ tasteless

Insípido / sem sabor

•

•

Physical Appearance:

Aparência física:

A figure / silhouette

Silhueta

Graceful

Graciosa

Delicate

Fina

Deformed

Desformada

Hunchback

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Tall

Alta

Medium height

Altura média

Short / small

Pequena

Fat

Gordo

Plump/ chubby

Redondo

Slim / thin / slight / slender

Elegante / magro / esbelto

Massive build

Forte

Flopsy / awkward

Desajeitado

Complexion

Cor da pele

Skin

Pele

Beauty spot

Sinal

Wart

Verruga

Wrinkle

Ruga

Fringe

Franja

Bald

Careca

Moustache

Bigode

Blond / brown / black hair

Cabelos louros / castanhos / pretos

Shapes and sizes •

Shapes:

•

Formas:

Straight / curved

Recto / torto

Horizontal / vertical

Horizontal / vertical

Oblique / perpendicular

Oblíquo / perpendicular

Parallel / converging (or diverging)

Paralelo (a) / convergente (ou divergente)

Broken lines

Linhas quebradas

Right angle

Ângulo direito

Acute or obtuse angle

Ângulo agudo ou obtuso

Curve

Curva

Round

Redondo

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Circular

Circular

Elliptical

Elíptico

•

•

Sizes:

Tamanhos:

Small / large

Pequeno / grande

Wide / narrow

Largo / estreito

Long / short

Comprido / curto

Tight / loose

Apertado / amplo

Deep / low

Profundo / baixo

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•


Incoterms (international commercial terms)

•

Incoterms

Fob (free on board)

Franco a bordo

Cfr (cost and freight)

Custo e frete

Cif (cost, insurance, freight)

Custo, seguro e frete

B/l (bill of lading)

Conhecimento (ou guia) de carga (transporte marítimo)

B/e (bill of exchange)

Letra de câmbio

L/c (letter of credit)

Letra de câmbio

To ship

Expedir

Shipper

Expeditor

Carrier

Transportador(a)

To despatch

Despachar

Forwarder

Despachante

To fill out a form

Preencher um formulário

To check boxes

Verificar caixas

Item

Artigo / item

Customs requirements

Requisitos alfandegários

Samples

Amostras

Duty free

Livre de imposição

Container

Contentor

Container ship

Barco transportando contentores

Articulated lorry (uk)

Camião reboque

Articulated truck (us)

(idem)

Railway wagon

Carruagem

Pick-up van

Carrinha de caixa aberta

Wharehouse

Armazém

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Consignee

Destinatário

Consignor

Expeditor

Consignment / destination

Destino

Departure / arrival

Partida / chegada

Country of origin

País de origem

Cask

Túnel

Keg

Pequeno tonel

Carton

Caixa de papelão

Bale

Fardo

Crate

Caixote

Case

Caixa

Barrel

Barril

Sack

Saco

Cardboard

Papelão

Cloth

Tecido

Glass

Vidro

Hemp

Cânhamo

Wood

Madeira

Plastic

Plástico

Airtight

Embalado em vácuo

Waterproof

À prova de água

Enclosed

Fechado

Open

Aberto

Locked

Fechado à chave

Sealed

Selado

Refrigerated

Refrigerado

Padded

Almofadado

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Band

Tira / fita

Wrapped

Embrulhado

Strengthened with

Reforçado com

Insulated

Isolado

Perishable goods

Bens pereciveis

Use no hooks

Não usar ganchos

This side up / down

Este lado para cima / para baixo

Keep dry

Manter ao seco

Poison

Veneno

Corrosive

Corrosivo

To load / to unload

Carregar / descarregar

Port of loading

Porto de embarque

Port of destination

Porto de desembarque

High speed delivery

Entrega rápida

Door-to-door delivery

Entrega directa ao domicilio

Weight

Peso

Measurement

Medidas

Delay

Atraso

Schedule

Horário

Maintenance costs

Custos de manutenção

Packaging

Embalagem

Advice note

Conselho

Waybill

Guia de transporte

Delivery note

Nota de entrega

Bill of lading (b/l)

Guia de carga

Bill of entry (b/e)

Guia de entrada

Invoice

Factura

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Goods missing

Falta mercadoria

Goods damaged

Mercadoria estragada

Wrong goods

Mercadoria errada

Theft

Roubo

Breakage

Quebras

Indemnity

Indemnização

Broker

Corretor

Loss

Perda

Insurance company

Companhia de seguros

Insurers

Seguradoras

To request

Requerer

To renew

Renovar

Confirm

Confirmar

To declare

Declarar

To inspect

Inspeccionar

To assess

Analisar, ponderar

To report

Relatar

To issue

Emitir

Issuance

Emissão

Fee

Tarifa

Voucher

Recibo / justificativo

Counterfoil

Talão

Wholesale

Venda a grosso

Expenses

Despesas

Excise tax

Imposto indirecto

To tow

Rebocar

Liability

Responsabilidade

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8. Countries and Nationalities

COUNTRY

•

NATIONALITY

CAPITAL CITY

CURRENCY

Members of the European Union:

Austria

Austrian

Vienna

Euro

Belgium

Belgian

Brussels

Euro

Cyprus

Cypriots

Nicosia

Cyprus Pound

Czech Republic

Czech

Prague

Koruna

Denmark

Danish

Copenhagen

Krone

Estonia

Estonian

Tallinn

Estonian Kroon

Finland

Finnish

Helsinki

Euro

France

French

Paris

Euro

Germany

German

Berlin

Euro

Greece

Greek

Athens

Euro

Hungary

Hungary

Budapest

Forint

Ireland

Irish

Dublin

Euro

Italy

Italian

Rome

Euro

Latvia

Latvian

Riga

Lats

Lithuania

Lithuanian

Vilnius

Litas

Luxembourg

Euro

Luxembourg Malta

Maltese

Valletta

Maltese Lira

Poland

Polish

Warsaw

Zloty

Portugal

Portuguese

Lisbon

Euro

Slovakia

Slovakian

Bratislava

Slovak Koruna

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COUNTRY

NATIONALITY

CAPITAL CITY

CURRENCY

Slovenia

Slovenian

Ljubljana

Tolar

Spain

Spanish

Madrid

Euro

Sweden

Swedish

Stockholm

Krona

The Netherlands

Dutch

Amsterdam

Euro

London

Pound Sterling

The United Kingdom British •

Other European countries:

Norway

Norwegian

Oslo

Krone

Switzerland

Swiss

Bern

Swiss Franc

Yugoslavia

Yugoslavian

Belgrade

Yugoslav new dinar

Romania

Romanian

Bucuresti

Leu

Bulgaria

Bulgarian

Sofia

Lev

Ukraine

Ukrainian

Kiev

Hryvnia

Russia

Russian

Moscow

Ruble

China

Chinese

Beijing (Peking)

Yuan

Japan

Japanese

Tokyo

Yen

India

Indian

New Delhi

Rupee

Iran

Iranian

Tehran

Irak

Iraki

Baghdad

Syria

Syrian

Damascus

Israel

Israeli

Tel-Aviv

Lebanon

Lebanese

Beirut

Saudi Arabia

Saudi Arabian

Riyadh

•

•

ASIA:

The Middle East:

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COUNTRY

•

AMERICA

•

North America:

NATIONALITY

CAPITAL CITY

CURRENCY

Canada

Canadian

Ottawa

Canadian Dollar

The United States of America

American

Washington District of Columbia (D.C.)

US Dollar

Mexico

Mexican

México City

Venezuela

Venezuelan

Caracas

Paraguai

Paraguaian

Asuncion

Brazil

Brazilian

Brasilia

Colombia

Colombian

Santa Fe of Bogota

Peru

Peruvian

Lima

Chile

Chilian

Santiago of Chile

Argentina

Argentinian

Buenos Aires

Bolívia

Bolivian

La Paz

Egypt

Egiptian

Cairo

Libya

Libyan

Trípoli

Algeria

Algerian

Algiers

Marocco

Maroccan

Rabat

Mauritania

Mauritanian

Nouakchott

Nigeria

Nigerian

Abuja

South Africa

South African

Pretoria

Angola

Angolan

Luanda

•

•

South America:

AFRICA:

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COUNTRY

•

NATIONALITY

CAPITAL CITY

OCEANIA:

Indonesia

Indonisian

Jakarta

Timor

Timorese

Dili

New Guinea

New Guinean

Port Moresby

Philipines

Philipinian

Manilla

Australia

Autralian

Cambera

New Zeland

New Zelandese

Wellington

New Caledonia

New Caledonian

Noumea

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9. Feelings •

Feelings:

•

Sentimentos:

Pleasant

Agradável

Cheerful

Alegre

Delight

Alegria/ deleite

Joy

Alegria

Grateful

Grato

Gratitude

Gratidão

Weary

Cansado

Depressed

Deprimido

Upset

Aborrecido / transtornado

Desperate

Desesperado

Sad

Triste

Tenderness

Ternura

Tender

Terno

Touched

Enternecido / comovido

Sympathetic

Piedoso / ter compaixão

Surprised

Surpreendido

Amazed

Espantada

Stunned

Estupefacto

Frightened

Assustado

Uneasy

Preocupado

Anxious

Ansioso

Fearful

Amedrontado

Terrified

Aterrorizado

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Nervous

Nervoso

Gloomy

Melancólico

Angry

Zangado

Irritated

Irritado

Furious

Furioso

Sensible

Razoável

Sensitive

Sensível

Admiration

Admiração

Dislike

Aversão

Confidence / confident

Confiança / confiante

Loathing

Nojo

Spite

Despeito

Jealousy

Ciúmes

Envy

Inveja

Contempt

Desprezo

Patriotism / patriot

Patriotismo

Malice / rancour

Maldade / rancor

Ambition / ambitious

Ambição / ambicioso

Power / powerfull

Poder / poderoso

Love / beloved

Amor / amado

Kindness / kind

Amabilidade / amável

Esteem

Estima

Faith / faithful

Fé / fiel

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10.

Hobbies and Leisure

ART / Fine Art

ARTE / Belas Artes

Painting

Pintura

Sculpture

Escultura

Literature

Literatura

Music

Música

Dance

Dança

Theatre

Teatro

Cinema

Cinema

Minor Arts

Outras Artes

Architecture

Arquitetura

Ceramics

Cerâmica

Pottery

Olaria

Embroidery

Bordados

Tapestry

Tapeçaria

Upholstery

Estofador

Stained-glass

Vitrais

Silk painting

Pintura sobre seda

Fashion design

Criação de moda

Engraving

Gravura

Drawing

Desenho

Photography

Fotografia

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Hobbies

Passatempos

To play of a musical instrument

Tocar um instrumento musical

To practice a sport

Praticar desporto

To play tennis, table tennis, golf

Jogar ténis, ténis de mesa, golf

To go to the theatre, cinema, opera

Ir ao teatro, cinema, ópera

To go for a walk

Ir passear a pé

To watch television

Ver televisão

To read a book, a magazine,a newspaper

Ler um livro, uma revista, um jornal

To play chess

Jogar xadrez

To go fishing, hunting

Ir à pesca, à caça

To do horse-riding

Fazer equitação

To go camping, mountain-climbing

Ir acampar, escalar

To go skiing

Fazer ski

To go swimming

Ir nadar

To jog, run

Correr

To ride a bicycle

Andar de bicicleta

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11.

Accounting Vocabulary

A Accounting / accountancy

Contabilidade

Accounting control system

Sistema de controlo contabilístico

Accounting Standards Board (ASB)

Comissão de Normas Contabílisticas (Inglaterra)

Accurate / accurately

Preciso / com precisão

Acquisitions

Aquisições / Compras

Annual report

Relatório Anual

Assets

Activos / bens

Audits

Auditorias

Auditor

Auditor

Authorized capital

Capital nominal

B Balance sheet

Balanço

Bill of exchange (B/E)

Letra de Câmbio

Branch

Sucursal / Filial

Brand

Marca

Board of Directors

Conselho de Administração

Budget

Orçamento

C Cash flow

Fluxos financeiros

Chart

Mapa

Organizational chart

Organograma

Chartered public accountant

Técnico de contas

Costs

Custos

Creditors

Credores

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D Data

Dados / Informação

Data storage

Armazenamento de dados

Debentures

Obrigaçoes

Debtors

Devedores

Decision making process

Processo de tomada de decisão

Delivery notes

Guia de entrega

Discount

Desconto

Dividends

Dividendos

E Earnings

Lucros / Ganhos

Earnings per share (EPS)

Lucros por acção

European union (EU)

União Europeia

Expenditure

Despesa / Pagamento

Expense

Despesa

F Factory cost forecast

Previsão de custo industrial

Feedback

Reacção / resposta

Fifo (first in, first out)

Primeiro a entrar, primeiro a sair

Financial accounting

Contabilidade financeira

Fixed assets

Activo Imobilizado

Forecast

Previsão

H Hire

Alugar / contratar

Hiring

Contratação

Hire and purchase

Aluguer e compra

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I Income

Rendimento

Inflation

Inflação

Information Systems

Informática / Sistemas de Informação

Interest rate

Taxa de juro

Inventory

Inventário

Investment

Investimento

Investor

Investidor

Invoice

Factura

Issued capital

Capital emitido

J Job

Emprego

Joint venture

Umião de duas ou mais empresas

L Leader

Dirigente

Leadership

Liderança

Lease

Renda / Aluguer

Ledger

Livro do Razão

Liabilities

Responsabilidades

Lifo (last in, last out)

Último a entrar, último a sair

Liquidity

Liquidez

Loan

Empréstimo

M To manage

Gerir / administrar

Management

Gestão

Manager

Gestor

Manufacture

Produzir / Fabricar

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Manufacturing costs

Custos de produção

Margin

Margem

Market

Mercado

Mortgage

Hipoteca

Motivation

Motivação

Multinational company

Empresa multinacional

N Nominal value

Valor nominal

O Online

Via Internet

Order

Encomenda

Organisation / Business organisation

Organização / empresa

Overhead costs

Gastos Gerais

Overdraft

Saldo negativo

P Patents

Patentes

Performance

Desempenho

Performance evaluation

Avaliação de desempenho

Planning

Planeamento

Policy

Política / estratégia / apólice

To post an entry

Lançamento contabilístico

Price depreciation

Depreciação de preços

Products

Produtos

Profit and loss accounts

Conta de Exploração / Demostração de Resultados

Profit centres

Centros de lucros

Purchase / to purchase

Compra / comprar

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R Rate

Taxa

Report

Relatório

Research

Pesquisa

Revenues

Receitas

Return On Capital Employed

Retorno do investimento

S Salary

Ordenado

Sales

Vendas

To share

Partilhar

Shares

Acções de uma sociedade anónima

Shareholders

Accionistas

Spreadsheet

Folha de cálculo

Statistics

Estatística

Stocks

Mercadorias

Stock Exchange

Bolsa de Valores

Subsidy

Subsídio

Subsidiary

Sucursal

T To takeover

Tomar o controlo de uma empresa

Target

Alvo

Tax

Imposto

Taxation

Fiscalidade

Trade-mark

Marca registada

Trading profit

Margem comercial

Turnover

Facturação

(Staff) turnover

Rotação

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V Value-added

Valor acrescentado

Value Added Tax (VAT)

IVA

Variable costs

Custos variáveis

W To write-off

Estornar

Z Zero stock

Stock zero

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10.

12.

TEXTOS COMPLEMENTARES PARA O FORMADOR

Generally Accepted Accounting Principles

What is an accounting system?

It is a formal way of collecting, organising, classifying and delivering any piece of information dealing with an organisation’s activities. This mechanism is primarily used to comply with the demands of external parties, such as income tax authorities, government agencies, the U.S. Securities and Exchange Commission, and other regulatory bodies. Consequently, it is not directed to internal users of an organisation. Nevertheless, there are internal accounting reports that may adopt their own set of procedures that are needed to inform the internal parties. Most external or internal reports have to follow a set of rules known as Generally Accepted Accounting Principles (GAAP). These principles inform on conventions, rules, procedures and detailed practices on how to make up an accepted accounting practice at a given time. Two different accounting systems may become expensive that is why most organisations choose to follow the GAAP instead of investing in their own set of information system. Accounting policy disclosures

All financial statements issued in accordance with GAAP must include a description of all significant accounting policies of the reporting entity. In the USA the American Institute of Certified Public Accountants (AICPA) is a professional organisation governing Certified Public Accountants and one of its fundamental aims has been to draw general guidelines for the performance of audit work within a business organisation. Indeed, the result was the Statement on Auditing Standards requiring that: • the auditor reports on the company’s compliance with GAAP. • There must be inclusion of adequate informative disclosures • The auditor expresses his or her opinion as to the fairness of the financial statement presentation • The company being audited, not the auditor, has primary responsibility for the preparation of accurate and complete financial statements. • Audits can only be conducted by Certified Public Accountants (CPAs) and they must attest that the financial position is fairly presented, regardless of whether such a position is good or bad.

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13.

Business transaction: invoices, forms of payment

inquiries,

quotations,

delivery,

Introduction

Any business transaction must be accompanied by a document mentioning the different parties involved as well as the precise terms and object of the transaction. Some of these documents are used as entries in bookkeeping and considered as an official proof in case of dispute. Inquiries / enquiries

Whenever a prospective customer or client is interested in a product he writes a letter to the supplier inquiring about the sales terms: price, delivery dates, terms of payment, discounts, after-sale services, and many others.

Moore’s Ceramics

November 23, 2002 Dear Sirs, We visited one of your customers who kindly gave me your contact, since I showed some interest in your products. Indeed, I would be grateful if you could send me a leaflet, or a brochure or even a catalogue exhibiting your product lines, as well as the corresponding price list and order form in case we should decide to order any of your goods. Would you also specify your terms of payment, and discount rates for bulk orders, as well as possible delivery dates. We shall be looking forward to hearing from you. Best regards,

Jane Moore Junior Manager Sales Department Moore’s Ceramics – Uptown Road 45, Preston – UK 455576890 – www. Mooreceram.com

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Quotations

A request for a quotation or a pro-forma invoice generally follows an enquiry about the business organisation or a specific product. A quotation describes the product itself and quotes a price for it, mentions the time of shipment, and gives details about the terms of sale and terms of payment. It includes the following points: • Buyer’s name and address; • Buyer’s reference number and date of inquiry; • Listing of requested products and their brief description; • Price of each item in US dollars or Euros; • Gross and net shipping weight in metric units; • Total cubic volume and dimensions ready packe; • Trade discount, only if applicable; • Delivery point; • Terms of sale; • Terms of payment; • Insurance and shipping costs; • Validity period for quotation; • Total charges to be paid by customer; • Estimated shipping date to consignee; • Estimated date of shipment arrival.

Most of the time customers require a pro-forma invoice, but normally the seller includes a proforma invoice with the quotation even though it has not been requested. It is not for payment purposes but just quotations in an invoice format. It certifies that it is not a definitive invoice but a model in order to enable the buyer to get an import license or arrange for funds.

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Sample Pro-forma Invoice

Harrison and Brothers Ltd 200 DJ Street, Newark, NJ 50007

Tel. 457-382-9100 To:

Fax: 457-382-9102

James Y. Morrison

Your Reference: WW/ Jan. 7.01

PO Box 3456 London, UK Our reference: Moo/ Dec.15. 00 We hereby quote as follows

Terms of Payment: Letter of Credit Terms of Sale: CIF Boum

Quantity

Model

3

2-6

Description

Unit

Extension

Separators in

$2,000.00

$6,000.00

accordance with attached specifications Total FOB Newark, NJ domestic packed

$ 6,000.00

Export processing, packaging, prepaid inland freight to JFK International Airport & forwarders’ handling charges FOB Heathrow International Airport, UK

$ 2,500.00

Estimated air freight and insurance

$ 1,600.00

Est. CIF Boum, UK

$10,100.00

Estimated gross weight 2 890 kg

Est. cube 2.5 cu. m

Export package 3.500 kg

Export packed 5.5. cu m

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Orders

Every order has to be confirmed in writing a letter or in a special printed form. The supplier must confirm the order, mentioning that the order has been duly booked and is going to be met in the agreed period of time. Thus, the sale contract is concluded and the supplier is bound to execute the order. If, owing to unforeseen circumstances, like a strike, stock shortage, or overdue delivery, the supplier is not in a position to give satisfaction to the customer, the purchaser is entitled to cancel the order. In international trade, an order coming from a foreign country is called an indent or a shipping order. Delivery

•

Direct delivery: The buyer is given a delivery note in duplicate. A copy must be signed by the buyer and sent back to the seller.

•

Indirect delivery:The seller sends the buyer a document called a consignment note which lets the buyer know the date the goods were shipped and the means of transport used. Before taking delivery of the goods and signing the delivery note, the consignee must make sure that the goods have been delivered in good condition.

A clean and clear signature means that the consignee accepts the goods and no claim could later be lodged against the company. The Invoice

Both buyer and seller need several copies of an invoice for their accounts departments. Indeed, the invoice is a very important document because it is accepted as legal proof in the event of a dispute. The invoice must bear the following statements: •

the seller’s name, address, Trade Register number;

•

the date and number of the invoice;

•

the buyer’s name and address;

•

the description of the goods, reference number, quantity, unit price, total price per item;

•

the total price plus taxes, reductions if applicable are subtracted to find the total price to be paid;

•

Order number, delivery order number, means of dispatch, weight of the parcels;

•

Date and means of payment;

•

the clause to assign jurisdiction stating that the only competent court in the event of a dispute is the one in the seller’s town.

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If an invoicing error has been made, a credit note is issued to avoid any correction. The amount of that note will be deducted from the next invoice, whereas a debit note is made out if the customer has been undercharged. Normally companies send at the end of each month or quarter a statement of invoices. This document allows the customer to check the summary of all the invoices sent to him during this period of time. It simply indicates the dates, the numbers and the amounts of the different invoices. There is also the “pro-forma” invoice. It is the exact replica with discounts and taxes of the invoice that will be sent to him if he places an order. They are often required by customs, exchange authorities or banks if required to open a Letter of Credit. The consular invoice is issued by an exporter and signed by the consul of the importing country in order to make customs formalities easier. Terms of Payment

The payment may be settled in various ways. However some are more commonly used than others, but all of them have to present two basic characteristics: •

the least risky possible for the seller;

•

the most competitive for the buyer.

In international business transactions, the Letter of Credit (L/C) is the safest means of payment for the seller, as it always grants the guarantee of a bank or credit institution. The seller will receive his payment in due time and the buyer is bound to comply with the terms of the Letter of Credit. There are several forms of Letters of Credit: •

an irrevocable L/C : its terms cannot be changed without the full knowledge and permission of the seller. Once a bank confirms it, credit is risk-free;

•

an L/C at sight: It means that payment is generally settled in a fixed short-term period in exchange for the documents authorizing the buyer to obtain the purchased goods. These terms of payment are the least risky of them all;

•

an L/C after sight: Once the business negotiation has been agreed upon by both the seller and the buyer, the latter can receive the goods and pay later on. In this case it is advisable that a date or delay be clearly fixed in order to avoid any misunderstanding or abuse;

•

an L/C at date certain: The mention of a fixed date for payment is compulsory. This term of payment is the safest one.

Nevertheless, an L/C implies expenses to both the buyer and seller. Indeed, apart from the fixed cost of the opening procedure of an L/C, the amount of the fees charged by the bank is proportional to the importance of the shipment. Several steps have to be taken when adopting the payment by Letter of Credit: •

The buyer officially requests his bank to open a credit in favour of the seller, for a fixed period of time and for the amount mentioned on the pro-forma invoice previously sent by the seller;

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•

The buyer’s bank sends a Letter of Credit to the seller’s bank, which immediately forwards a copy to the seller;

•

The seller can despatch the consignment. Meanwhile, he sends all the shipping documents as well as a Bill of Exchange (B/E) to his own bank;

•

The seller’s bank forwards these documents to the buyer’s bank, which issues an order of payment in favour of the seller, in the terms mentioned in the L/C;

•

The buyer’s bank keeps the B/E and gives the shipping documents to its client along with an authorization for him to take possession of the goods at their arrival;

•

Once the goods are checked by the buyer, his bank debits his account when the B/E is due.

•

Definition of an L/C:

A Letter of Credit (L/C) is the written obligation of a bank, made at the request of its customer (the buyer) to honour an exporter’s drafts or other demands for payment upon compliance with conditions specified in the letter of credit. When a Letter of Credit is issued by the buyer’s bank, it assumes the responsibility of payment for the seller. There are three types of payment under an L/C: •

Sight drafts: the seller has to be paid on demand, when he presents the documents;

•

Time drafts: the opening bank accepts the draft and the buyer will be paid at maturity;

•

Deferred payment: the seller effects the shipment but does not get paid immediately.

•

What is a Bill of Exchange (B/E):

It is an unconditional order in writing, addressed by one person to another and signed by the person giving it. It requires that the person to whom it is addressed to pay on demand or at a fixed or determinable future time, a sum in money to the order of a specified person to the bearer. It is generally drawn to cover export documents, to which it is attached, for example an L/C. Indeed, it gives some protection to the exporter in so far as the bank will not pass on to the customer the documents covered thereby. A Bill of Exchange with documents attached is called a Documentary Draft, implying that the shipping documents relating to a shipment of goods are released to the buyer on acceptance of the Draft. These terms are known as Documents against Acceptance (D/A). However these documents present more risks for the seller than Documents against Payment (D/P). In this case, the seller can have full control over the documents and the goods only until the buyer has accepted his draft. Under D/P terms the shipping documents relating to a shipment of goods are released to the buyer on payment of a documentary draft drawn on him by the seller. That is to say that the seller retains full control over the documents and the goods until the buyer has paid.

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14.

The shipping department: packing and transport (routing of lading, waybill, shipping documentation)

orders, bill

Introduction

Any business organisation should have someone in charge of exports. In small firms, there may be just one person fulfilling all or most of the tasks. In larger organisations, there may be a whole Export Department or a Shipping Department. This department is responsible for finding out the most efficient and cheapest way to export of goods, in order to preserve the firm’s competitiveness. To achieve such an aim, it has to choose the best terms of delivery, means of payment, and arrange export credit, export insurance in order to be able to quote specific and competitive prices to its potential buyers. Prices may cover a wide range of services, but must nevertheless comply to certain common rules. These rules were first prepared by the International Chamber of Commerce in Paris in 1936. They are known as Incoterms, which is an abbreviation for International Commercial Terms: Most commonly used INCOTERMS:

•

EX-WORKS

•

Preço à saída da fábrica, não incluindo o preço de carregamento

•

EX-FACTORY

•

Preço à saída da fábrica, incluindo o preço de carregamento

(Ex-Works e Ex-Factory, são utilizados indiferentemente referindo o preço à saída da fábrica) •

EXWAREHOUSE

•

Preço à saída do armazém

This price does not include the costs nor the risks of the transport of goods until the final place of delivery •

LOCO PRICE

•

Preço do ponto de partida

•

FAS

•

Franco ao Longo do Navio

(Free Alongside Ship) + port where the goods will be loaded The goods must be delivered by the seller in the agreed limit of time alongside the ship where they will be loaded •

FOB

• Franco a Bordo (Free On Board) + name of the port The goods must be delivered at an agreed port and on board of a ship that the buyer had previously stipulated

•

FCA

• Franco Transportador (Free Carrier) + city of delivery

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The goods must be delivered by the seller to the carrier at a previously agreed place •

• Custo e Frete (Cost and Freight) + port of delivery

CFR

Boarding and transport fees including the freight to the place of delivery •

• Custo, Seguro e Frete (Cost, Insurance and Freight) + port of delivery

CIF

It covers the same charges as the CFR, adding them all the insurance costs covering the risks of transport until the goods are unloaded at the port of delivery, which must be stipulated •

•

CIP

Frete e Seguros pagos

(Carriage and Insurance Paid) •

•

DES

Entregue no Navio

(Delivered ex Ship) •

•

DEQ

Entregue no Cais

(Delivered ex Quai) •

•

DDP

Entregue Direitos Pagos

(Delivered Duty Paid)

•

What is a Bill of Lading (B/L):

It is a document authorising the shipment of goods. It is considered “clean” when the goods to be loaded are in good condition. There are several types of Bills of Lading: •

Airway Bill of Lading

•

Guia de transporte aéreo

•

Barge Bill of Lading

•

Guia de transporte fluvial

•

Common carrier B/L

•

Guia de transporte em linhas regulares

•

Free Along Side (FAS) B/L

•

Guia de transporte entregue no cais

•

Foul B/L

•

Guia de transporte emitida com reservas

•

Railroad B/L

•

Guia de transporte ferroviário

•

Truck B/L

•

Guia de transporte por camião

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Liner Bill of Lading MARY U2

Nº of Original Bill of Lading: Shipper:

Consignee:

Notify Party:

Vessel:

Port of Loading:

Port of Destination:

Freight Payable at:

Nº of Packs:

Kind of Packing:

Gross Weight:

Measurement (cubic metres):

Description of Goods:

Place and date of issue: ___________________________________

Signed by: __________________________ Position: ____________________________

Freight paid in: __________________________________________________ Per: ______________________________________________ as agents of: _______________________________________

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11.

RESUMO

1. Este capítulo é dedicado aos tempos do passado. Veremos então o Simple Past, acompanhado da lista completa de verbos irregulares, cuja aprendizagem é imprescindível. Contudo, os verbos mais utilizados estão destacados em negrito e constituirão a nossa prioridade no processo de aprendizagem. 2. Seguem-se o Present Perfect e o Past Perfect cujas particularidades estarão no centro das nossas atenções. 3. As preposições que alteram o significado dos verbos em Inglês, chamadas “Postpositions”, causam confusão, daí esta unidade também ter como objectivo o estudo das suas principais utilizações. 4. A segunda unidade dedicada ao vocabulário dirige-se, neste capítulo, aos verbos de acção e termos mais utilizados no contexto administrativo de uma empresa. 5. Nesta unidade serão estudadas as linhas directrizes do planeamento, orçamento e controle. 6. Todo o processo da encomenda até ao pagamento final farão o objecto do nosso estudo, que será apoiado através de exemplos práticos e actividades que permitirão consolidar a sua aprendizagem.

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12.

PLANO DAS SESSÕES

Conteúdo

Metodologia

Meios Didácticos

Duração (horas)

Apresentar as várias formas de escrever frases no passado.

Acetatos

1:00

I. Grammar 1. The Simple Past

Insistir no conhecimento e domínio dos verbos irregulares 2. The Present Perfect

Reflectir sobre a utilidade deste tempo verbal e resolver os exercícios.

Acetatos

1:00

3. The Past Perfect

Insistir no pretérito perfeito como forma muito comum de expressao verbal.

Acetatos

0:30

Acetatos

1:30

Acetatos

1:00

Acompanhar complexos. 4. The Postpositions and Phrasal Verbs

a

resolucao

dos

exercícios

mais

Reforcar a sua estreita ligacao com o verbo. Analisar atentamente a lista junta. Acompanhar a execucao dos exercícios

II. Vocabulary I. 5. Things we do

Percorrer a lista de vocabulário com os formandos.e ligar com situacoes do dia a dia.

6. Business Terms

Atentar na especificidade dos termos comerciais e reforcar o interesse da sua aprendizagem.

Acetatos

1:30

7. The Nature Of Planning And Controlling

Explicar de forma muito prática os conceitos de planeamento e de controlo, acentuando a sua íntima ligacao como as duas faces de uma moeda; nao existe um sem o outro.

Acetatos

2:00

8. Budgets

Vantagens e inconvenientes do planeamento de curto prazo. Nao deixar de fazer a ligacao com o planeamento de longo prazo, do qual o budget é parte integrante.

Acetatos

2:30

III. Texts

Resolver os exercícios aplicativos.

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9. Performance Reports

Alertar para a importancia da análise de desempenho das organizacoes e a sua repercussao nas medidas correctivas a tomar.

Acetatos

1:30

10. From Orders Acompanhar o percurso desde a colocacao de uma to Final Payment encomenda ao fornecedor até ao pagamento final, analisando atentamente as fases intermédias.

Acetatos

2:30

Dar particular atencao aos exercícios acompanham esta unidade temática.

que Total: 15 horas

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13.

ACTIVIDADES / AVALIAÇÃO

Exercises (Manual do Formando− −pág. 149) Fill in the blanks with the correct form of the Simple Past for all the verbs between brackets: (20 Marks) 1. Have you read ( you / to read) the whole list of irregular verbs? 2.

She told me (to tell) me that she went (to go) to the cinema yesterday.

3.

Our last auditors did not write (not / to write) a negative report on our accounting systems.

4.

I was speeking (to speak) on the phone with a client when Mr. Trumps came (to come) in.

5.

Our last year’s results were (to be) better than what we all had expected them to be.

6. Congratulations! You won (to win) the first prize, because you showed (to show) no fear. 7. Ford’s CEO undertook (to undertake) a new revolutionary policy. 8. Their profits rose (to rise) after their last marketing campaign. 9. He forgot (to forget) that he had a meeting at 9:00 a.m. yesterday. 10. They spent (to spend) half an hour negotiating the terms of payment. 11. The company gave (to give) a party when they bought (to buy) a new factory. 12. Clients began (to begin) to complain when our productivity lowered to lower). 13. The Human Resources Department planned (to plan) a training session in order to improve the foremen’s leadership skills. 14. Our last Managing Director led (to lead) our company to success. 15. We chose (to choose) the best restaurant in town to celebrate our manager’s 20th anniversary at the head of our business organization. 16. Your teacher taught (to teach) you how to use the Simple Past in English. 17. I saw (to see) your secretary when I waited (to wait) for you this morning near your office. 18. John kept (to keep) asking me for your new address and telephone number, but I did not give (not / to give) him. 19. The Sun shone (to shine) when I got up (to get up) this morning but now it started (to start) raining. 20. The telephone rang (to ring) while we openned (to open) the front door, then it suddenly stopped (to stop).

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Exercises (Manual do Formando− −pág. 151) Fill in the blanks with the correct form of the Present Perfect: (20 Marks) 1. Thomas has been studing (to study) French since he was 11 years old. 2. John and Mary have attended (to attend) a meeting that lasted more than four hours. 3. We have not been (to be) to China yet, but we would like to go there one day. 4. Have they played (they / to play) tennis for an hour or two, yesterday? 5. My boss has been running (to run) this business since his father retired. 6. Your best friend has called (to call) you several times this morning. 7. I have already made already / to make) up my mind! 8. My secretary has been trying (to try) to contact your department for a week, but she couldn’t get in touch with anyone. 9. Our suppliers have delayed (to delay) their deliveries for two weeks. 10. The Accounting Department has payed (to pay) these invoices 15 days after all the goods had been delivered and duly checked.

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Exercises (Manual do Formando− −pág. 153) Fill in the blanks with the correct form of the Past Perfect for the verbs between brackets: (20 Marks) 1. Before living in Paris, they had lived (to live) in London. 2. He had sent (to send) an email before sending a fax. 3. She had felt (to feel) a terrible pain before he reassured her about the whole situation. 4. I had never had (never / to have) any problems before coming to this town. 5. Had you had (you / to speak) on the phone with before actually meeting him? 6. We had been inviting (to invite) them for weeks before they finally accepted having lunch with us. 7. You had to have quitting (to quit) smoking before becoming pregnant. 8. The Titanic had sunk (to sink) before most of its passengers could be rescued. 9. They had heard (to hear) the news before anyone else. 10. She had been dreamming (to dream) about the perfect husband for years before knowing Tristan.

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Exercises (Manual do Formando− −pág. 157) Try to fill in the blanks of the following sentences with the correct postposition without looking at the list. How many can you get right? (Total marks: 40)

1. Does this bus go on to Edinburgh or do we have to change? 2. They dropped in yesterday morning on their way from home from school. 3. I have found out how you can solve that problem. 4. Never put off until tomorrow what you can do today. 5. We shall go out tonight to celebrate our mother’s birthday. 6. Try this jacket on I think it is your size. 7. Mr. Highlow told his secretary to write down a draft of his speech. 8. I cook and you will do the washing out 9. We must cut down our expenses if we want to have enough capital to invest. 10. I shall call you over tonight to know if you want to stay in or go out 11. She is looking for her keys. She never knows where she puts them. 12. My housekeeper cleans the house and looks over my children. 13. I know Paris very well. If you want I can show you around 14. Speak up I can’t hear you. 15. World War II broke out in 1939. 16. John flew over the Channel to go to Canterbury. 17. Look! He is leaving! Call him back, he forgot his gloves again. 18. The prisoner ran around a few minutes before midnight. 19. I love this house, but its price puts us off the deal. 20. His house burnt down a few weeks after he bought it. 21. The peace conference failed and the war went through 22. Come over sometime, I would like to show you my new painting.

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23. Drink down your tea, before it gets cold. 24. Hurry up the concert will start in ten minutes. 25. He paid back all his debts. 26. Throw away those useless papers. 27. Hold on please! I shall put you through as soon as the line is free again. 28. Could you please switch off the light before leaving the room. 29. The meeting was soon through and they all went back to their offices. 30. The Managing Director read through a long list of names. 31. Take your coat off! It’s very warm in here. 32. Due to the recent economic crisis, their organization had to lay off 25 employees. 33. I am willing to take up this responsibility. 34. Biologists have recently broken through in many fundamental parts in genetics. 35. Our factory turns out several hundreds of flower pots a week. 36. The junior executive came up with a brilliant idea about the sales campaign. 37. The secretary was told back by her boss for forgetting to forward a memo. 38. The whole crisis was brought up by a minor incident. 39. How do you think things are going to turn out 40. Owing to the economic crisis, jobs are hard to come about

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Exercises (Manual do Formando− −pág. 172) You are the head of the production line in a factory, determine what can be the guiding lines of the management planning and control of the overall performance of your department.

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Exercises (Manual do Formando− −pág. 174) Discuss on these three topics with the rest of your classmates and then choose one and write on it giving your own perspective.(20 Marks) 1. Mention a few purposes of the budgeting process 2. Why variable budgets are flexible ones? 3. Explain the pros and cons of budgeting.

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Exercises (Manual do Formando− −pág. 176) (20 Marks)

Draw a performance report of a business organisation. It can be the one you are working for or another one. Why not a well-known business organisation? Try to find the relevant information necessary to help you achieve this task.

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Exercises (Manual do Formando− −pág. 181) (20 Marks) Write the body of a letter ordering a certain quantity of items of your own choice. Then imagine what could be the reply to your letter, overall if your correspondent is having some serious technical problems in its production line.

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14.

TRANSPARÊNCIAS

I.

GRAMMAR

1. The Simple past

FORM

Simple

USE

STRUCTURE

Subject + have / has + To express that something happened in Past participle the past and lasted for a certain time. (* for the regular verbs: Verb + ED) (*for the irregular verbs: check the list)

Progressive

Interrogative

EXAMPLES

Mike has worked in Paris for two years. They have already had breakfast.

Subject + have / has To express that something started in the been + infinitive without past but continues in the “To” + ING present

I have been living in Portugal since 1999.

To ask a question

Have you finished your exercise, already?

Have / has + subject + past participle

We have been doing business with that company for three years now.

Have you been to the opera, lately?

Negative

To deny or to answer negatively

Subject + have / has NOT + past participle

I have never been to London but I have already been to Paris.

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LIST OF IRREGULAR VERBS Infinitive /Present

Simple Past

Past Participle

Translation

Abide

Abode

Abode

Residir

Arise

Arose

Arisen

Surgir

Awake

Awoke / awaked

Awoke / awaked

Acordar

Be

Was / were

Been

Ser / estar

Bear

Bore

Borne / born

Sustentar / dar à luz

Beat

Beat

Beaten

Bater / derrotar

Become

Became

Become

Tornar-se / convir

Befall

Befell

Befallen

Acontecer / suceder

Beget

Begot

Begotten

Engendrar/ procriar

Begin

Began

Begun

Começar

Behold

Beheld

Beheld

Contemplar / ver

Bend

Bent

Bent

Arquear/ inclinar-se

Bereave

Bereaved

Bereaved / bereft

Despojar / desolar

Beseech

Besought

Besought

Suplicar / rogar

Bet

Bet

Bet

Apostar

Bid

Bade

Bidden

Ordenar / mandar

Bid

Bid

Bid

Oferecer/licitar/saudar

Bind

Bound

Bound

Atar / sujeitar

Bite

Bit

Bitten

Morder

Bleed

Bled

Bled

Sangrar

Blow

Blew

Blown

Soprar/ fazer explodir

Break

Broke

Broken

Quebrar/ interromper

Breed

Bred

Bred

Criar / educar

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Bring

Brought

Brought

Trazer

Broadcast

Broadcast

Broadcast

Radio-difundir / emitir

Build

Built

Built

Construir

Burn

Burnt

Burnt

Queimar

Burst

Burst

Burst

Rebentar / brotar

Buy

Bought

Bought

Comprar

CAN

Could

Been able to

SER CAPAZ de

Cast

Cast

Cast

Lançar / fundir Distribuir (actuação)

Catch

Caught

Caught

Apanhar/ apreender Surpreender

Chide

Chid

Chid

Queixar-se / ralhar

Choose

Chose

Chosen

Escolher

Cleave

Clove / cleft

Cloven / cleft

Aderir a / ligar-se a

Cling

Clung

Clung

Agarrar-se com força

Clothe

Clothed / clad

Clothed / clad

Revestir

Come

Came

Come

Vir

Cost

Cost

Cost

Custar

Creep

Crept

Crept

Rastejar

Crow

Crowed / crew

Crowed

Cantar (galo) / vangloriar-se

Cut

Cut

Cut

Cortar

Dare

Dared / durst

Dared / durst

Ousar / provocar

Deal

Dealt

Dealt

Distribuir / tratar de

Dig

Dug

Dug

Escavar

Do

Did

Done

Fazer

Draw

Drew

Drawn

Traçar/ desenhar/ extrair

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Dream

Dreamt / dreamed

Dreamt / dreamed

Sonhar

Drink

Drank

Drunk

Beber

Drive

Drove

Driven

Conduzir

Dwell

Dwelt / dwelled

Dwelt / dwelled

Residir

Eat

Ate

Eaten

Comer

Fall

Fell

Fallen

Cair

Feed

Fed

Fed

Alimentar

Feel

Felt

Felt

Sentir (-se)/ apalpar

Fight

Fought

Fought

Combater / lutar

Flee

Fled

Fled

Fugir

Fling

Flung

Flung

Lançar/derrubar/ vibrar

Fly

Flew

Flown

Voar

Forbear

Forbore

Forborne

Reprimir-se / desistir

Forbid

Forbade

Forbidden

Proibir

Forget

Forgot

Forgotten

Esquecer

Forgive

Forgave

Forgiven

Perdoar

Forsake

Forsook

Forsaken

Desamparar / renunciar

Freeze

Froze

Frozen

Gelar/ ficar imóvel

Get

Got

Got

Obter, ...

Gild

Gilded / gilt

Gilded / gilt

Dourar / adornar

Gird

Girded / girt

Girded / girt

Cercar/ investir/ troçar

Give

Gave

Given

Dar

Go

Went

Gone

Ir

Grind

Ground

Ground

Moer/fiar/polir/oprimir

Grow

Grew

Grown

Crescer

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Hang

Hanged / hung

Hanged / hung

Pendurar / enforcar

HAVE

Had

Had

TER

Hear

Heard

Heard

Ouvir/estar informado

Hew

Hewed

Hewed / hewn

Decepar / desbastar

Hide

Hid

Hidden

Esconder

Hit

Hit

Hit

Acertar no alvo/ bater / ferir

Hold

Held

Held

Segurar/ aguentar/ reunir/considerar/valer

Hurt

Hurt

Hurt

Magoar/ prejudicar

Keep

Kept

Kept

Guardar / registar

Kneel

Knelt

Knelt

Ajoelhar(-se)

Knit

Knit

Knit

Fazer malha/ atar

Know

Knew

Known

Saber / conhecer

Lay

Laid

Laid

Colocar/ deitar/ atribuir/ pôr (ovos)

Lead

Led

Led

Preceder/ guiar/ dirigir

Lean

Leaned / leant

Leaned / leant

Inclinar-se / apoiar-se

Leap

Leaped / leapt

Leaped / leapt

Pular / transpor

Learn

Learned / learnt

Learned / learnt

Aprender

Leave

Left

Left

Sair / cessar / desistir/ deixar / separar-se

Lend

Lent

Lent

Emprestar / conceder

Let

Let

Let

Deixar / permitir/ alugar

Lie

Lay

Lain

Estar deitado / jazer / consistir / existir

Light

Lighted / lit

Lighted / lit

Alumiar / acender / incendiar

Lose

Lost

Lost

Perder

Make

Made

Made

Fazer / fabricar / realizar / causar / atingir, ...

MAY

Might

Been allowed to

SER PROVÁVEL/ SER AUTORIZADO A

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Mean

Meant

Meant

Significar/ destinar/ tencionar

Meet

Met

Met

Encontrar/ reunir/ saldar/ conhecer/

Mow

Mowed

Mowed

Ceifar/cortar/dizimar

MUST

Had to

Had to

TER DE/ dever/ ser necessário

Pay

Paid

Paid

Pagar

Put

Put

Put

Pôr / colocar

Read

Read

Read

Ler

Rend

Rent

Rent

Rasgar / dilacerar/ desunir

Rid

Rid

Rid

Desembaraçar / livrar

Ride

Rode

Ridden

Cavalgar

Ring

Rang

Rung

Tocar (campainha)

Rise

Rose

Risen

Erguer-se/ nascer (Sol)

Run

Ran

Run

Correr/ competir / administrar/ decorrer

Saw

Sawed

Sawed / sawn

Serrar

Say

Said

Said

Dizer

See

Saw

Seen

Ver

Seek

Sought

Sought

Investigar / inquirir / pedir

Sell

Sold

Sold

Vender

Send

Sent

Sent

Enviar

Set

Set

Set

Colocar / resolver

Sew

Sewed

Sewed / sewn

Coser / costurar

Shake

Shook

Shaken

Agitar / fazer vacilar

SHALL

Should

Shear

Sheared / shore

Sheared / shore

Tosquiar / tosar / aparar

Shed

Shed

Shed

Derramar / entornar

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Shine

Shone

Shone

Brilhar

Shoe

Shoed / shod

Shoed / shod

Calçar / ferrar (animais)

Shoot

Shot

Shot

Disparar / fuzilar / rematar

Show

Showed

Showed

Mostrar / exibir

Shrink

Shrank

Shrunk

Encolher / diminuir

Shut

Shut

Shut

Fechar

Sing

Sang

Sung

Cantar

Sink

Sank

Sunk

Afundar / desmoronar

Sit

Sat

Sat

Sentar-se / reunir-se

Slay

Slew

Slain

Assassinar / chacinar

Sleep

Slept

Slept

Dormir/ repousar/jazer

Slide

Slid

Slid

Escorregar / deslizar

Sling

Slung

Slung

Atirar (funda)/pôr a tiracolo

Slink

Slunk

Slunk

Esgueirar-se

Slit

Slit

Slit

Fender / rachar

Smell

Smelt / smelled

Smelt / smelled

Cheirar / pressentir

Smite

Smote

Smitten

Embater / derrotar Excitar / surpreender/ destruir / castigar/ afectar

Sow

Sowed

Sowed / sown

Semear / espalhar/ disseminar

Speak

Spoke

Spoken

Falar / exprimir-se

Speed

Speeded / sped

Speeded / sped

Ir depressa/ acelerar

Spell

Spelled / spelt

Spelled / spelt

Soletrar / enfeitiçar

Spend

Spent

Spent

Passar (tempo)/ gastar

Spill

Spilled / spilt

Spilled / spilt

Entornar / derramar

Spin

Spun

Spun

Fiar / entrançar / girar

Spit

Spat

Spat

Cuspir / salpicar

Split

Split

Split

Rachar/ separar/ cindi

Spread

Spread

Spread

Espalhar / propagar

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Spring

Sprang

Sprung

Brotar / rebentar / nascer

Stand

Stood

Stood

Estar ou pôr de pé/ durar / aguentar

Steal

Stole

Stolen

Roubar / furtar

Stick

Stuck

Stuck

Fincar / colar / unir-se

Sting

Stung

Stung

Aguilhoar / picar (ferroadas)

Stink

Stank / stunk

Stunk

Empestar

Strew

Strewed

Strewed / strewn

Salpicar

Stride

Strode

Stridden

Dar grandes passadas

Strike

Struck

Struck

Chocar / vibrar / comover/ fazer greve

String

Strung

Strung

Encordoar / enfiar

Strive

Strove

Striven

Empenhar-se / lutar

Swear

Swore

Sworn

Jurar / blasfemar

Sweep

Swept

Swept

Varrer / dragar/ arrebatar

Swell

Swelled

Swelled / swollen

Inchar / distender

Swim

Swam

Swum

Nadar

Take

Took

Taken

Tomar/ agarrar/ prender/ aceitar

Teach

Taught

Taught

Ensinar

Tear

Tore

Torn

Rasgar / despedaçar

Tell

Told

Told

Contar / informar / distinguir

Think

Thought

Thought

Pensar / imaginar / projetar

Thrive

Thrived / throve

Thrived / throve

Prosperar / medrar / enriquecer

Throw

Threw

Thrown

Lançar / arremessar

Thrust

Thrust

Thrust

Empurrar / furar

Tread

Trod

Trod / trodden

Pisar / calcar / trilhar

Understand

Understood

Understood

Compreender

Undertake

Undertook

Undertook

Empreender /intentar

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Wake

Waked / woke

Waked / woken

Acordar / velar

Wear

Wore

Worn

Usar / vestir / deteriorar

Weave

Wove

Woven

Tecer / entremear/ urdir

Weep

Wept

Wept

Chorar / prantear

Wet

Wet

Wet

Molhar / humedecer

WILL

Would

…

Desejar / querer / decretar / legar

Win

Won

Won

Ganhar

Wind

Wound

Wound

Expor ao vento / seguir a pista

Wring

Wrung

Wrung

Torcer / apertar / atormentar

Write

Wrote

Written

Escrever

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2. The Present Perfect

FORM

USE

STRUCTURE

Subject + have / has + To express that something happened in Past participle the past and lasted for a certain time. (* for the regular verbs: Verb + ED)

Simple

(*for the irregular verbs: check the list)

Progressive

Interrogative

EXAMPLES

Mike has worked in Paris for two years. They have already had breakfast.

To express that Subject + have / has something started in the been + infinitive without past but continues in the “To” + ING present

I have been living in Portugal since 1999.

To ask a question

Have you finished your exercise, already?

Have / has + subject + past participle

We have been doing business with that company for three years now.

Have you been to the opera, lately?

Negative

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To deny or to answer negatively

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Subject + have / has NOT + past participle

I have never been to London but I have already been to Paris.


IEFP


3. The Past Perfect

FORM

Simple

USE

STRUCTURE

Subject + had + past To express that a participle … + BEFORE FACT was true BEFORE another in the + Verb + ING past. It implies a certain chronology.

EXAMPLES

I had worked in Porto before working in Lisbon.

It is the past of the past.

Progressive

Subject + had been + To express that an Infinitive without “TO” + ACTION occurred BEFORE another event ING in the past.

I had been working for IBM in France before working for them in the USA.

Interrogative

To ask a question about Had + subject + past participle something that had happened BEFORE some other past event.

Had you had time to visit Rome before visiting Venice.

Negative

To deny or to answer negatively that something had happened BEFORE something else in the past.

Subject + had + past participle

I had not travelled by plane before working as a secretary for 3M.

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4. The Postpositions and Phrasal Verbs Postpositions are closely linked to the verb. They change its basic meaning adding a specific use to it. These verbs are known as Phrasal Verbs. The postpositions are common prepositions of place, manner, etc., that are placed after the verb or at the end of the sentence. Postpositions are always phonetically stressed. List of the most common postpositions: Postposition

Meaning

Example

Translation

ABOUT

Por toda a parte

He travels about a lot

Ele viaja bastante

AWAY

Distanciamento, desaparecimento total, acção imediata

Take this away from here.

Tira isto daqui.

BACK

DOWN

IN

Movimento para baixo, anotar, diminuição.

Movimento para o interior, no interior (sem movimento), visita.

OUT

III 170

Movimento para trás, regresso, réplica, atitude reservada.

Movimento para o exterior, no exterior (sem movimento), desaparecimento total.

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The snow has melted away. Fire away!

A neve derreteu. Vá! Fale!

Don’t look back!

Não olhes para trás!

I shall be back soon.

Eu regressarei em breve.

She hold back her fear.

Ela controlou o seu medo.

To go up and down.

Subir e descer.

Please, write it down!

Faça o favor de escrever isto!

The fire is burning down.

O lume está a apagarse.

To walk in.

Entrar.

He stayed in all night long.

Ele ficou em casa toda a noite.

I shall pop in sometime.

Um dia, irei dar-vos uma visita.

To go out.

Sair.

We are dining out tonight.

Nós vamos jantar fora hoje á noite.

My jeans are worn out.

As minhas calças de ganga estão completamente gastas.


IEFP


ON

OFF

OVER

ROUND

Contacto, ligado, movimento, continuação, começo.

Distanciamento, separação total, interrupção, desconexão total.

Passagem por cima de ... , movimento para virar, repetição.

Put it on the table.

Põe isso em cima da mesa.

Come on!

Vá lá!

Switch on the light.

Acende a luz.

I keep him off trouble.

Eu mantenho-o longe dos sarilhos.

The plane takes off at 12:00.

O avião descola ás 12:00.

They paid their debts off.

Eles pagaram todas as dívidas.

To go over the bridge. Passar pela ponte. Please turn over.

Faça favor de virar.

I enjoy reading this letter over and over.

Gosto de ler esta carta vezes sem conta.

Movimento circular, ou Turn round! de meia-volta, em The birds gathered redor, round.

He showed me round New York. THROUGH

Inteiramente, de um Read this contract lado ao outro, através. through carefully. I’m through with it!

UP

Movimento para cima, He went up to para o Norte, até ... Scotland.

Vira-te! Os pássaros juntaram-se em círculo. Ele fez-me visitar Nova Iorque. Leia este contracto atentamente. Acabei! Ele foi até á Escócia.

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VOCABULARY

II.

5. Things we do All the words that are mentioned in this unit are verbs at the infinitive. A Account for

Considerar/ tomar em consideração

Acknowledge an order

Acusar recepção de uma encomenda

Advertise

Publicitar

Alter

Alterar / modificar

Apologize

Pedir desculpa

Apply for

Candidatar-se

Argue

Argumentar

Assess

Avaliar

Authenticate

Autenticar

B Be acquainted with a problem

Estar ao corrente de um problema

Be broke

Não ter dinheiro

Be hard up

Ter dificuldades financeiras

Be out of cash

Não ter dinheiro

Be in the black

Ter um saldo credor

Be in the red

Ter um saldo devedor

Be entitled to

Ter direito a

Be responsible for

Ser responsável por

Bid

Fazer uma oferta

Book an order

Encomendar / registar uma encomenda

Borrow

Pedir emprestado

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C Cancel

Anular / cancelar

Carry out

Efectuar

Clear goods

Pagar taxas alfandegárias / levantar mercadorias

Check

Verificar

Complete

Acabar

Consume

Consumir

Convey

Transportar

Consign goods

Expedir mercadoria

Cope with

Fazer face a

D Damage

Estragar

Defer

Deferir

Deliver

Entregar

Demand

Exigir

Design

Conceber

Devise

Inventar

Disclose

Revelar

Discount

Descontar

Display

Apresentar / expôr

Drain

Escoar

E Enclose

Juntar

Enforce a law

Aplicar uma lei

Entrust someone with something

Confiar qualquer coisa a alguém

Export

Exportar

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F File

Arquivar

Fill in a document

Preencher um documento

Forecast / foresee

Prever

G Grant

Conceder

H Hire

Contratar

I Implement

Implementar

Import

Importar

Invest

Investir

Involve

Envolver

Induce people to buy

Levar as pessoas a comprar

Issue

Emitir

L Lend, lent lent

Empresta

Link

Ligar

Load

Carregar

Lodge a claim

Fazer queixa

M Make a decision

Tomar uma decisão

Manage

Gerir / administrar

Manufacture

Fabricar

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Meet an order

Executar uma encomenda

Meet requirements

Ter os requesitos

N Neutralize

Neutralisar

Nominate

Nomear

Notice

Constatar / observar

O Order

Encomendar

P Pack

Embalar

Pay a call

Visitar

Pay off one’s creditors

Reembolsar os credores

Plan

Planear

Preside over a meeting

Presidir uma reunião

Produce

Produzir

Purchase

Comprar

Q Quote a price

Fazer a cotação de um preço / dar um preço

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R Refund

Reembolsar

Release goods

Levantar mercadoria

Remind someone of

Lembrar alguém que

Remit

Enviar capitais

Renew

Renovar

Represent

Representar

Research

Pesquisar

Retire

Reformar-se

S Send an invoice / send off

Enviar uma factura

Settle a debt

Pagar uma divida

Ship

Expedir

Slash prices

Quebrar os preços

Sort out

Escolher / resolver

Squander money

Dilapidar dinheiro

Squeeze a profit margin

Esmagar a margem

State

Indicar

Store

Armazenar

Strive

Esforçar-se

Subscribe

Registar-se

Subsidize

Subsidiar

Supply

Fornecer

Sum up

Resumir

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T Tackle a foreign market / an issue

Abordar um mercardo estrangeiro / uma questão

Take stock

Fazer o inventário

Trade

Comercializar

U Undertake

Empreender

Y Yield

Produzir / colher

W Waste money / time

Desperdiçar dinheiro / tempo

Wind up a business organisation

Dissolver uma empresa

Withdraw

Retirar

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6. Business Terms

Trade

Comércio

Foreign trade

Comércio externo

Home trade

Comércio interno

The balance of trade

Balança comercial

An agent

Um agente

A forwarding agent

Um despachante

Exports

Exportações

Imports

Importações

Producer

Produtor

Representative

Representante

Retail trade

Comércio de retalho

Retail outlet

Ponto de venda

Wholesale trade

Comércio por grosso

A warehouse

Um armazém

Allowances

Subsídios

Assets

Bens / Activos

A branch

Sucursal

Chain store

Cadeia de lojas

Department store

Grande armazém

Clearance sale

Liquidação total

Consumer goods

Bens de consumo

Consumerism

Consumismo

Cost price

Custo

Operating costs

Custos de exploração

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Production costs

Custos de produção

An item

Um artigo

Mass production

Produção em massa

Turnover

Facturação

Profits

Lucros

A range of products

Uma gama de produtos

A supplier

Um fornecedor

Warehouse

Entreposto / armazém

Complaint

Queixa

Consignee

Destinatário

Consigner

Remetente / Expedidor

Forwarding agent

Despachante / transitário

Leaflet

Folheto

Load

Carga / carregamento

Price – list

Lista de preços

Port of discharge

Porto de desembarque

Sole agent

Agente exclusivo

Stockbroker

Corretor de Bolsa

Subsidiary

Sucursal

Survey

Estudo / inquérito

Valuables

Valores / bens

Venture

Empresa

Cash With Order = CWO

Pagamento no acto da encomenda

Cash On Delivery = COD

Pagamento no acto da entrega

Deposit

Sinal (pagamento inicial parcial)

Down payment

Entrada inicial

Forward Sales

Vendas a prazo

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Future goods

Mercadorias a prazo

Evidence

Prova

Gross weight

Peso bruto

Net weight

Peso líquido

Owner

Proprietário

Witness

Testemunha

Customs duties

Direitos alfandegários

Debit note

Aviso de débito

Delivery dates

Datas de entrega

Promissory note

Promissória

Prospective customer

Potencial cliente

Potential buyer

Potencial comprador

Receipt

Recibo

Stock shortage

Ruptura de stock

Statement of invoices

Extrato de facturas

Attested cheque

Cheque visado

Cheque without cover

Cheque sem cobertura

Dud cheque

(Idem)

Overdraft

Descoberto

Current account

Conta corrente

Debtor

Devedor

Discount rate

Taxa de desconto

Draft

Letra

Payment at sight

Pagamento à vista

Place of issue

Local de emissão

Standing orders

Encomendas por satisfazer

Balance

Saldo

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Collateral

Caução para um empréstimo

Deeds

Títulos

Debenture

Obrigação

Loan

Empréstimo

Safe

Cofre

Utility bills

Facturas de electricidade / água

Bond

Título emitido pelo Estado

Commodities

Mercadorias / bens de consumo

Redeemable

Descontável

Scarcity

Escassez

Security

Garantia

Stock exchange

Bolsa de Valores

Spot market

Mercado à vista

Bullish trend

Mercado em alta

Bearish trend

Mercado em baixa

Sagging prices

Preços em baixa

Soaring prices

Preços em alta

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15.


7. The Nature of Planning and Controlling

Basic purposes of planning:

a) to forecast the nature of things, their number and the length of time necessary b) to produce them, in order to synchronise their achievement. c) to define objectives, their priorities and purposes. d) to draw guiding management lines and to determine realistic courses of action. e) to sort out possible strategies. f)

to apply rational policies.

g) to choose the most adequate procedures. h) to comply to rules, laws, programmes. i)

to calculate budgets. Some ways to plan efficiently:

Once the objectives have been set, some decisions must be made: a) which means are essential: material and human resources. b) when are they necessary. c) how can their efficiency be controlled. d) how much can reasonably be spent or invested in terms of time and money. e) what may be the degree of profitability and satisfaction.

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The part played by control

Planning and control are inter-dependent. Indeed, plans can only be efficient if they establish adequate standards of control of their implementation. The control process helps to measure the overall performance but it may also correct what had been planned or even unveil other possible courses of action. Control is in fact an instantaneous means to obtain a feedback. That is why the best systems of control are drawn in accordance to the specificities of their object. This evidence implies a different form of control for each specific task to be accomplished. Nevertheless, there are some common steps that can be taken in order to create a system of control: a. Establishment of standards of control that suit the characteristics of the task. b. Creating measures of performance according to the demands of the task and the objectives previously planned. c. Correcting any deviation that may cause a delay in the achievement of the goals.

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8. Budgets

The purpose of budgeting

Budgets are financial forecasts based on former results, present capacities and future prospects. They play an essential part in the managerial control process of the whole business activity, as they state data on revenue, expenses, assets, but also on direct operational needs such as labour hours, raw materials, equipment, services, sales volume, for example. In fact, there should be a budgeting process for each department or sector in a business organisation, in order to enable the manager to check the relation between input and output in every part of his organisation and to avoid any deviation from what had been previously planned. A budget summary may include every departmental budgetary plan, thus allowing the manager to have an accurate vision of the overall needs and performance. A budget should consider several factors: 1.revenue (expected income) and expenses (utility bills, travel, organisational costs, equipment renewal, data processing, advertising, …) 2.time (direct-labour-hours, machine-hours, units of materials, …) 3.space (rent, space allocated per unit, …) 4.materials (raw materials, any resources necessary to the achieve the final product) 5.product development (research and development) 6.production costs (any operational stage involved in the output of the final product) 7.sales forecast (it is the fundamental basis of any plan and budget. It must be as realistic as possible) 8.services 9.capital expenditure (plant, machinery, equipment, inventories, …) 10.cash flow (available cash, tied up cash like in credits, excess cash, cash receipts) Drawbacks in the budgeting process:

If this process is too detailed it may give useless information, it may also require an exaggerated amount of time to go through the whole useless details and thus it would become too expensive in relation to its real use and relevance. Miscalculating the real costs and needs is another common danger while preparing budgets. Indeed, there are external factors that must be included in this process such as inflationary prices, economic crisis. Thus, prices applied in the past may not be an accurate reference for the present.

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Sometimes budgets may be swollen for sheer fear of not meeting the financial needs of the organisation. Another drawback is a long-term budgetary planning, as it might become meaningless if unforeseen variables interfere. Why Budgets are Bad for Business

How often have you heard managers say: “This is a good idea, but it’s not in my budget”? Budgets often control the wrong things. They measure inputs but ignore outputs such as the quality of the product or customer satisfaction. These items are difficult to measure, yet they may be the key to success or failure of the business. Managers may make unwise decisions to meet the budget, especially if incentive pay is involved for staying within the budget. They may not invest in research and development, or make capital investments for productivity, or invest in activities that will result eventually in greater market share because these investments do not show immediate results. Some of these items should be included in the long-range plan rather than in the 1-year budget. Real savings may come from adhering to the budget. The 3M Company includes in its strategic forecasts “non-incremental growth opportunities” for laboratories that come up with a new product for which neither costs nor revenues can be predicted with great certainty.

Thomas A. Stewart In Fortune, June 4, 1990

8.

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9. Performance Reports Once a plan has been implemented, and its results have been available, the control process requires a “performance report”. It will present several sources of information, including the amount of budget that had been forecasted, the amount that was really used, and any deviation from the plan. An explanatory part may add valuable details as to help formulate a criticism, make a decision, operate a change and ultimately it will motivate managers and coordinators to proceed with their efforts in order to achieve their previously set objectives. The performance plan relies on budget forecasts announced by the sales department, in general. These are based on current sales results, potential increase or decrease on sales rates, but they consider material costs or expenses as well. The performance report is the result of collected information from each department by the accounting department, which will classify it and then analyse it by department. These reports expose any positive or negative action that interfered with the plan in terms of budgeted amounts, productivity, thus a revision can be undertaken if necessary. In that case, we say that it is a management-by-exception, as it will only consider deviations from the plan. Consequently plans should present some sort of comprise between a limited scope and a wider one, offering flexible possibilities that could take into account unforeseen events such as an economic or political crisis. Performance reports basically provide a reliable means of control in any business organization. Example of a standard performance report: Ceramics S&M. Sales Department Performance Report for November 2004

Budget forecast

Real amounts (Actual)

Deviations (Variance)

Explanation

Revenue from sales

100.000

85.000

15.000

Important orders had been cancelled

Expenses

8.000

12.000

4.000

Unforeseen raise on gas and plane tickets

Net income

92.000

73.000

19.000

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10.

From orders to final payment

Orders

All the orders must be accurate and clear in any detail that is given. Orders may be considered a legal proof in case of dispute. Here are some of the most important elements that orders should include: 7. Reference to the catalogue, leaflet, or product list. Always mention the reference number of the product. 8. Reference to the colour, pattern, model, design, decoration. 9. Mention the quantity of each item that you wish to order and be precise as to its specificities, for example: size, length, width, weight, volume, … 10. If you had previously required samples you may ask for the ordered goods to be in conformity to the samples already sent. 11. If exact goods required are not available, you could mention any alternative goods that would be acceptable. 12. You also have to require some documents, such as : pro forma invoice, or the invoice itself, a bill of lading, if necessary you have to give accurate information as to the customs documents that are demanded by the authorities. 13. Do not forget to give instructions on packing particularities, as the number of items per pack, or box, in case of damaged goods this point is of the utmost importance as to determine the legal responsibilities. 14. Shipping and forwarding instructions must be given in full details as to the choice of the warehousing terms, the chosen route, the preferred means of conveyance, the names of the agents or middlemen in charge of the transportation of the goods. 15. Accurate details as to the adopted terms of payment and “Incoterms”. How to place an order: some useful expressions.

•

Will you please send us the following articles …

•

We have duly received and examined the samples and have decided to …

•

Please supply the following items …

•

We would be grateful if you could send us …

•

The material must be true to sample supplied.

•

The overall length (weight, height, …) must not exceed …

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•

If decoration … is not available, please send decoration ref. …, provided the price is not more than 10% higher.

•

Kindly forward through our agent, J. and J., London, the following goods.

•

Please be so kind as to note that delivery is required before March, without fail, or we reserve the right of cancellation after this date.

•

If sales are satisfactory, we shall make your brand one of our standard lines.

•

I would appreciate prompt execution of this order, as its items are urgently needed.

•

Will you kindly forward it by train, carriage paid, and charge it to our account.

•

As soon as we receive your invoice, we shall send you a cheque for the amount due.

•

We would wish you to draw on us for the invoice value 30 days after delivery / or sight through B. and B. Bank, Edinburgh.

•

Thank you in advance for your kind cooperation. Execution of orders:

An order must be acknowledged at once, normally in the form of the articles ordered, which serves as a double check on the terms mentioned in the order and on the references of the required goods. These letters must be courteous and state that the order is being attended to and that the delivery will be as stipulated in the order. Example of the body of a letter acknowledging an order: …

Dear Mr Thompson, We acknowledge receipt of your order nº 572-03 and thank you for your preference. Here is the list of the items that you ordered: We assure you that our staff has already started to execute it and there should be no difficulty in forwarding the goods to you by your stipulated date. In view of the urgent nature of your order, we suggest that you arrange payment by banker’s transfer and would appreciate if it were confirmed by fax as soon as possible. We trust that your satisfaction with this order will afford us further opportunities of doing business with your firm. Best regards, …. & Co. J. J. Morris

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Sales Manager Forwarding the goods:

The dispatch of goods must inform the customer on all the necessary steps for taking delivery, such as: 16. the quantity and type of the items that are consigned 17. references of the shipping company 18. the port of loading and the name of the ship 19. list of the shipping documents 20. the name of the bank through which payment is to be made 21. the name of the forwarding agent 22. the name of the insurance company. Example of a letter announcing the dispatch of goods and giving instructions for payment:

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A & A Ltd. 187, Mulberry Road Canterbury, UK Mrs. Milton 2354, Av. Nascimento Rio de Janeiro, Brazil Your ref.

Mi/D/10-5

Our ref.

A. M/ 10-15

Canterbury, October 15, 2004 Subject:

Order nº 3759-04

Dear Madam, We are pleased to inform you that the dispatch of your order nº 3759-04 has just been completed according to your demands. It will be due to dock at Plymouth in November 25. The goods are packed in wooden crates which should stand up to the roughest handling. We trust they will reach you in good order. Each item has been duly checked and tested and carries our full quality certificate. The shipping documents (B/L, commercial invoice, insurance certificate) have been handed to Lloyd’s Bank, in Rio de Janeiro, who have accepted our draft for $18.000. We shall be looking forward to hearing from you confirming the safe arrival of the goods at your warehouse. Best regards, A & A Ltd. A. Wilson Export Manager

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Invoicing and Payment

Once the order has been acknowledged, a commercial invoice must be sent to the customer. In order to do so, certain formalities have to be undertaken. Indeed, the great majority of business transactions are conducted on credit terms previously agreed by both the buyer and the seller. Most credit terms allow the buyer to pay from 14 days to 6 months or even more. In times of crisis, the supplier automatically requires from the buyer’s bank his financial status and credit rating references when the order is placed. In such a case the bank or credit firm act as a referee for the buyer. Once these requirements have been satisfactorily settled, the order is put into execution and the invoice and payments terms are confirmed. The invoice is sent with a short letter announcing its enclosure. Errors must be avoided. Nevertheless, if any mistake should occur, a courteous letter is sent in order to apologize for the inconvenience and correcting every mistake that had been made. Here are some useful expressions to be used in such circumstances: • As we are about to secure an important order from … , we would be grateful if you could let us know about their financial standing and trustworthiness. • We have been Mr. …’s bank for many years and we can assure you that our client has always enjoyed an excellent reputation in our firm and we consider him as most reliable. • Our client has always fulfilled all his financial commitments and can be trusted unconditionally. • Our client has always made a point in meeting his liabilities and each of the instalments has been duly paid. • We have received warning that …. & Co have had some business and financial difficulties, hence their payments have been overdue. • Most of the properties of …. & Co. have been mortgaged and we would advise you not to undertake any business transaction with this firm.

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IV. THE ACCOUNTANTS ROLE IN A BUSINESS ORGANISATION

16.

RESUMO

1. Para expressar um desejo cuja realização ainda seja possível ou mencionar algo que poderia ter acontecido se uma condição tivesse sido realizada, devemos utilizar os condicionais presente e passado. As suas características e campos de aplicação constituem a primeira parte desta unidade. 2. A língua inglesa destaca alguns verbos como particulares. De facto, alguns têm “defeitos” e são chamados “Defective verbs” e outros só se conjugam a um único modo e são estes os “Modal Verbs”. O seu estudo é contemplado na segunda parte desta unidade. 3. Após termos concluído o estudo de todas formas e tempos verbais, podemos abordar a questão da correspondência dos tempos entre si. Assim o faremos com o estudo das “IF-clauses”, na última parte desta unidade. 4. Os termos legais e comerciais são necessários para efectuar o controle de qualquer processo financeiro, ou transação comercial. Conhecê-los também é indispensável em caso de litígio. O seu estudo ocupará toda esta unidade. 5. IQual é o papel desempenhado pelos responsáveis da contabilidade no seio de uma empresa? 6. Será que a ética é fundamental ou é simplesmente desrespeitada? 7. Qual é o envolvimento real do departamento de contabilidade no processo de tomada de decisões? 8. estudo desta unidade permitirá formular algumas respostas para estas questões.

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17.


PLANO DAS SESSÕES

Conteúdo

Metodologia

Meios Didácticos

Duração (horas)

Mencionar as regras de utilização deste tempo verbal, focando as suas estruturas globais.

Acetatos

1:00

Acetatos

1:30

Acetatos

2:30

I. Grammar

1. The Present Conditional

Não se aplica somente para expressar um desejo, mas também para sublinhar a freqüência de hábito passado, de uma probabilidade, de uma preferência e finalmente uma condição ou suposição.

2. The Past Conditional

Insistir sobre as diferenças que existem entre o “Present Conditional” e o “Past Conditional”, visto este último ser considerado como o irreal do passado. Isto é, que só se pode utilizar para indicar que um acontecimento poderia ter ocorrido se uma condição específica tivesse sido satisfeita, mas já sabemos que não o foi. Efectuar o exercício proposto.

3. The Modal and Defective Verbs

Trata-se de estudar 9 verbos com significados e utilizações peculiares: can, may, must, will, shall, ought to, should, need, dare. Alguns dos defeitos de can, may e must são compensados com a ajuda dos seus equivalentes. É então necessário conhecer o seu domínio de aplicação. Os modais só se conjugam a um só modo: shall e will no futuro. would, should e ought to no condicional. Dare e need não precisam de auxiliar no Presente nem no Simple Past nas formas negativa e interrogativa. Também se podem considerar como verbos normais, utilizando os auxiliares Do, does, e did como qualquer outro verbo. Efectuar exercício proposto.

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4. The IFclauses

O seu estudo finaliza a nossa viagem através das formas e dos tempos verbais. Só o domínio total destes permite que seja abordada esta problemática da sintaxe inglesa. De facto, a correspondência entre os tempos só pode ser bem compreendida se conhecermos completamente os auxiliares a utilizar nos diversos tempos verbais e o seu campo de aplicação.

Acetatos

2:00

IF implica uma condição que se pode realizar a muito curto prazo (IF + Presente), que poderá ser realizada se a condição for satisfeita (IF + Simple Past), ou que nunca será realizada porque já sabemos que a condição não foi realizada. Efectuar os exercícios propostos.

II. Vocabulary 5. Legal vocabulary

Mencionar os termos legais mais utilizados no contexto da gestão e administração de empresas. De seguida esconder uma parte ou outra das colunas de vocabulário, a fim de testar o grau de aprendizagem desta unidade.

Acetatos

2:00

6. Management vocabulary

Ler os termos de vocabulário e de seguida esconder um dos lados das colunas e questionar os formandos sobre a sua tradução e definição.

Acetatos

2:00

Identificar o papel dos vários membros do departamento de contabilidade ou do departamento Financeiro de uma empresa.

Acetatos

4:00

III. Texts 7. The Accountant’s Role in a Business Organisation

Efectuar os exercícios propostos oralmente. De seguida, pedir um comentário escrito dos pontos que foram debatidos oralmente. Correção dos trabalhos de expressão escrita feita individualmente no quadro. Explicação dos erros cometidos dirigida a toda a turma, solicitando a participação dos formandos na correção dos erros. Total: 15 horas

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18.




Translate the following sentences into Portuguese: (20 Marks) 1.

Michael came home very late last night, and of course he would walk in the dark, step on the dog that would bark and wake up the whole family. Miguel chegou ontem a casa muito tarde e, é claro, teve que andar no escuro, tropeçou no cão que comecou a ladrar e acordou a família toda.

2.

During our summer holidays, my sister and I would play tennis until sunset, then my mother would come and tell us that dinner was served. Durante as nossas férias de Verão, eu e a minha irmã jogavamos ténis até ao por do sol, até que a minha mãe me chamava dizendo que a mesa estava posta.

3.

As they disapproved the terms of payment and delivery dates, we would have expected them to cancel all their orders, but they would rather try another agreement with our managing director, as they were interested in our products. Como eles não aprovaram as condições de pagamento e as datas de entrega, nós estavamos à espera que eles cancelassem todas as encomendas, mas em lugar disso, eles tentaram outro acordo com o nosso Director, porque estavam de facto interessados nos nossos produtos.

4.

Mr. Turner said he would retire when he was sixty, but nobody believed that he would. O Sr. Turner dizia que se reformaria quando tivesse sessenta anos, mas ninguém acreditava que o fizesse realmente.

5.

Our lawyer assured us that the judge would enforce the law, as we would have wished him to. O nosso advogado assegurou-nos que o juiz faria cumprir a lei, tal como lhe tinha pedido.

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6.

I wished they were a little more understanding as regards our temporary technical problems, otherwise I would rather they looked for another manufacturer. Gostaria que houvesse um pouco mais de compreensão no que respeita aos nossos ocasionais problemas técnicos, senão preferiria que eles procurassem outro fornecedor.

7.

Would you kindly ask Miss Thompson to come and see me as soon as she can? Poderia fazer o favor de dizer à Miss Thompson que me venha ver logo que puder.

8.

I would have replied to your email much sooner if all the data that you required had already been available, but it wasn’t, so I apologise for such a delay. Eu já teria respondido ao seu email se a informação que me pediu já estivesse disponível, mas não estava, pelo que peço desculpa pelo atraso.

9.

I had told Sam how easy it was to meet the chairman of that organisation but he wouldn’t believe me. Eu tinha dito ao Sam como seria fácil falar com o Presidente da empresa, mas ele não acreditou.

10.

The British brokers would always arrive at the office five minutes before the meeting was scheduled to start. Os corretores ingleses chegavam sempre ao escritório cinco minutos antes da hora prevista para a reunião.

11.

They should have been warned of all the hardships they could have encountered throughout their journey to the desert, it might have prevented their misfortune. Se tivessem sido avisados de todas as dificuldades que iriam encontrar ao longo da viagem pelo deserto, isso ter-lhe-ia evitado os azares que aconteceram.

12.

We would be terribly sorry for you if you missed that opportunity. Lamentaríamos imenso se perdesse essa oportunidade.

13.

You should apologise to your secretary before she starts looking for another job. Deveria pedir desculpa à sua secretária antes que ela comece a procurar outro emprego.

14.

Shouldn’t you work harder in order to succeed in becoming a managing director? Não deveria trabalhar um pouco mais, se quer chegar a Director Geral?

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15.


You could have bought it for much less if only you had been to the shop I had told you about. Terias comprado mais barato se tivesses ido à loja que te indiquei.

16.

I would rather not share my office with anyone else; otherwise I could be interrupted or distracted constantly, for no valid reason at all. Preferia não partilhar o meu escritório com mais ninguém; seria interrompido ou distraído constantemente, sem nenhuma razão válida.

17.

Would he have attended that meeting if Jane had invited him to? Ele teria vindo à reunião se a Jane o tivésse convidado?

18.

I would like to tell you how much your work impressed me. Gostaria de lhe dizer como o seu trabalho me impressionou…

19.

They would have complained about the delay if we had not dispatched the goods before Christmas. Eles teriam reclamado pelo atraso se não tivéssemos despachado a mercadoria antes do Natal.

20.

Miss Patterson should have warned your clients that you couldn’t postpone your presentation any longer, as there were more people interested in your project. A Sra. Petterson deveria ter avisado os clientes de que você não poderia adiar mais a sua apresentação, já que havia mais pessoas interessadas no seu projecto.

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Multiple choice questions: Put a circle around the correct answer: (20 Marks) 1.

We’ll have to cut back on our expenses, we just … help it. a) mustn’t b) aren’t able to c) can’t d) shan’t

2.

3.

4.

5.

“Do you think John can be of any help?” -“ Of course! He … do almost everything.” a)

is able

b)

is allowed

c)

could

d)

can

The method has been tried several times but … be made … a)

couldn’t … work

b)

couldn’t … to work

c)

wasn’t able to … work

d)

wasn’t able to … to work

Two of her colleagues helped her and Jane … finish her report just in time. a)

Could

b)

Might

c)

was able to

d)

was allowed

“… me tonight?” a)

Could you be phoning

b)

Could you phone

c)

either a) or b)

d)

Might you phone

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6.

7.

If he had been promoted as expected, he … bought a new car. a)

was able to have

b)

had to have

c)

must have

d)

could have

“There remains the problem of our branch in Rome.” -“Well, we … talk about it next week.”

8.

a)

Can

b)

shall be able to

c)

either a) or b)

d)

are able to

“… I have a few words with you?”

a) Could b) Was I able to c) either a) or b) d) Would I be able to 9.

A few years ago, nobody … the pre-eminent role played by computers.

a) has been able to foresee b) could have foreseen c) couldn’t foresee d) would foresee 10.

Had he not studied so hard, he … become the outstanding businessman he is now. a)

couldn’t

b) mustn’t have c) couldn’t have d) shouldn’t have 11.

You … have written that memorandum. a)

didn’t ought to

b) oughtn’t to c) ought to not d) any answer

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12.

You … have thought of it before. a)

Ought

b) Should c) Would d) Might 13. a)

I should like to have met their representatives.

b) I should have liked to meet their representatives. c) I should have liked to have met their representatives. d) any of these answers. 14.

15.

16.

17.

They … at least half an hour ago. a)

should leave

b)

must have left

c)

might leave

d)

can leave

If we had not intervened, the situation … worse. a)

could have been

b)

should have been

c)

must have been

d)

had to be

No credit. Buyers … pay cash. a)

would have to

b)

should

c)

are to

d)

will

You … harder if you are to succeed. a)

should have worked

b)

would have to have worked

c)

would have to work

d)

should work

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18.

19.

20.

21.

22.

23.

IV 204


I met her yesterday, so she … be on holidays. a)

oughtn’t to

b)

isn’t to

c)

can’t

d)

might not

“I’d rather … him last night.” a)

Told

b)

have told

c)

to have told

d)

be told

He … do it that way otherwise it will be wrong again. a)

would do better to

b)

had better

c)

had better not to

d)

would do better

The manager may get furious … the truth. a)

when he learns

b)

should he learn

c)

had he learned

d)

any answer

You never … tell. a)

Must

b)

Can

c)

May

d)

might

We asked if we … wait inside. a)

May

b)

Might

c)

Could

d)

either b) or c)

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24.

25.

26.

27.

28.

29.

They … very well have noticed nothing. a)

May

b)

Must

c)

Should

d)

can

You couldn’t help it. I can’t see why you … be to blame. a)

Shall

b)

Should

c)

Might

d)

may

The new measures … be efficient provided they were enforced without any weakness. a)

Can

b)

May

c)

Must

d)

might

I’ll try to help you as best I … a)

Must

b)

have to

c)

might

d)

can

She … insist on that point. a)

needs not

b)

doesn’t need

c)

don’t need to

d)

need not

I’ve heard she … talk back to her boss. a)

Dare

b)

dared to

c)

dared

d)

any answer

IV


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30.

31.

32.

33.

34.

35.

IV 206


No one … disturb him when he is in a meeting. a)

dares not

b)

dare

c)

did not dare

d)

don’t dare to

If the energy crisis worsened, we … to change our life-style. a)

should have

b)

will have

c)

should have had

d)

would have had

Let’s go together to Paris, … ? a)

don’t we

b)

do we

c)

do let’s

d)

shall we

Every now and then, she … at her watch. a)

would glance

b)

used to glance

c)

I‘ll glance

d)

used to glancing

We … him: he called us up this morning. a)

needn’t have phoned

b)

didn’t have to phone

c)

needn’t phone

d)

had not to phone

We’ll do all we … to save them. a)

may

b)

can

c)

should

d)

could

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36.

37.

38.

39.

40.

… get up that early in the morning? a)

Have you got to

b)

Do you have to

c)

Have you to

d)

either a) or b)

If only I … at once what she meant! a)

may realise

b)

must realise

c)

was to realise

d)

could have realised

You … make an omelette without breaking eggs. a)

can’t

b)

aren’t able to

c)

either a) or b)

d)

may not

He suggested that the agreement … adopted, and his view prevailed. a)

Were

b)

would be

c)

should be

d)

is to be

The boss insists that she … the meeting with the others. a)

Attend

b)

will attend

c)

attends

d)

have to attend

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Exercises (Manual do Formando− −pág. 203) Conjugate the verb between brackets at the correct tense: (10 Marks) 1. If he had come back (to come back) earlier, the client wouldn’t have left. 2. If I had been given a chance as a child, I would have undertaken (to undertake) longer studies. 3. If they place an important order, we we will grant (to grant) them a discount. 4. Would you mind if I close (to close) the window? 5. If I were rich, I would travel (to travel) all around the world. 6. If you had asked me, I would have helped (to help) you. 7. If our clients weren’t as good, we would have (to have) financial problems. 8. If they had mentioned their demands earlier, we would have complied (to comply) to them. 9. If she wanted, she might have applied (to apply) for a better position. 10. Would you have been happier, if I would have offered (to offer) you a book instead of a plant?

Write an essay on how you would run a business organisation if you were a manager. Give specific examples. (10 Marks)

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Exercises (Manual do Formando− −pág. 213) (20 Marks) 1.

Explain the various functions of accountants.

2.

Mention a few differences between management accounting and financial accounting.

3.

Debate on the importance of ethics in business.

4.

Comment on the various steps of most decision-making processes.

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19.

TRANSPARÊNCIAS

I.

GRAMMAR

1. The Present Conditional

STRUCTURE

Simple Form

Subject + WOULD + infinitive without “TO”

USE

To express a wish.

EXAMPLES

I would like to visit Egypt. I wish he would come and stay for a while.

To express that an action occurred frequently.

When I was a child, my mother and I would go for long walks in the park.

To express a probability.

She would be about 21 when she got married.

To express the preference I’d rather play tennis than football. with the expression: “Would rather = I’d rather” I suppose that if he came to To express a supposition your party he would enjoy it. or a condition. Progressive Form

Subject + would be + Action verb + ING

To express that an ACTION would be occurring if a condition were fulfilled.

I would still be working on that balance sheet if you had not helped me. I would be swimming if I were on holidays.

Interrogative Form

Would + Subject + Infinitive without “TO”

To enquire about someone’s wishes, preferences.

To politely request something

Would you rather read a book or watch TV?

Would you be so kind as to give me the red book on that upper shelf? Would you care for a cup of tea?

Negative Form

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Subject + would not + Infinitive without “TO”

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To answer negatively to a request or to deny a probability.

I would not do it if I were you.


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2. The Past Conditional

STRUCTURE

USE

EXAMPLES

Simple Form

Subject + WOULD HAVE + Past participle of the Verb

To express that something I would have been delighted if had not occurred because he had come and visited me, but he did not come. its condition could not be fulfilled.

Progressive Form

Subject + Would have been + Action Verb + ING

To express that an ACTION could have been occurring if a condition had been fulfilled, but it was not.

Interrogative Form

Would + Subject + HAVE + Past Participle of the Verb

Would you have helped me if I To enquire about something that might have had asked you when I was having trouble with that report? happened if …

Negative Form

To deny a possible Subject + Would Not Have + Past Participle occurrence of the Verb

I would have been working with you if they had accepted my application, which they didn’t.

I would not have done it even if you had asked me because I was much too busy at that time.

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3. The Modal and Defective Verbs Some verbs are called defective because they can not be conjugated at all tenses and forms, they must not be followed by “TO”, nor is it necessary to add an “S” at the end of the 3rd. person of the Singular at the Present Tense. Thus, they need some equivalents at the tenses and forms they are defective. Some others are called Modal verbs as they can only be conjugated at a Mode: There are nine peculiar verbs in English: 23. Can 24.May 25.Must 26.Will 27.Shall 28.Ought to 29.Should 30.Need 31.Dare

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Present

1. CAN

Simple Past

COULD

Conditional Equivalent used at the missing tenses COULD

Use

To be able to + Physical, intellectual and moral capacity. Verb EX: You are strong, thus you can lift that heavy table. EX: She can speak Chinese. To express that some reflexes have been acquired through practice: EX: She can swim, play tennis and ride horses. Familiar request. EX: Can you give me your telephone number?

2. MAY

MIGHT

MIGHT

To be allowed to + To express a probability: Verb EX: It may rain tonight. Formal or polite request: EX: May I have a word with you, please? To allow someone to do something: EX: You may smoke outside if you wish.

3. MUST

(not used) (not used)

To have to + Verb

To express a need, an obligation. EX: You must read this book. To express that something is almost certain, or that it has a logical conclusion: EX: He hasn’t come, so he must be ill.

4. WILL


It is a Modal as it is In modern American or British English, the auxiliary of WILL can be used after any personal the Future: pronoun: Subject + will + infinitive without “TO”

EX: Mr. Johnson will call your secretary to reschedule his meeting with you.

(= subject + ‘ll + infinitive without “to”).

EX: I will be expecting his call. (= I’ll be expecting his call.)

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9.

5. SHALL


st It is a Modal as it is SHALL is only used after the 1 st the auxiliary of the person of the Singular and the 1 person of the Plural, in formal speech. Future:

Subject + shall + infinitive without “TO”. (= subject + ‘ll + infinitive without “to”). 6. OUGHT


It is a Modal as it can only be conjugated at the conditional Subject + ought + infinitive

7. SHOULD


EX: I shall respond to your question presently, but first … SHALL is used more frequently at the interrogative form, in order to suggest something: EX: Shall we go? It expresses a moral or friendly advice, a great probability. In any case, ought to can be replaced by should. EX: You ought to be ashamed of yourself.

It is a Modal as it It has the same meaning as ought to. can only be conjugated at the It also expresses an order, a conditional suggestion, a need, a judgement on something. EX: You should work faster. Subject + should + EX: It is important that the truth should infinitive without be known. “TO”. EX: That should be great!

8. NEED

Regular use

Regular use

It is conjugated at all tenses, so it hasn’t any equivalent.

NEED, can be considered as a normal verb and it can also be considered as a Modal. Then, it doesn’t require the use of an auxiliary at the interrogative and negative forms: EX: You needn’t come if you don’t want to. EX: Need I attend the meeting?

9. DARE

Regular use

Regular use

It is conjugated at all tenses, so it hasn’t any equivalent.

Dare follows the same rules of use as need. EX: He daren’t address me. EX: How dare you say such a thing?

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4. The IF- clauses

IF - clauses

Main clauses

1. IF + Present …………………………...

Verb at the Future

Ex: If I have enough time,

I shall visit you on my way back home.

2. IF + Simple Past ………………………

Verb at the Present Conditional

EX: If you worked really hard,

you could be the best.

3. IF + Past Perfect ………………………

Verb at the Past Conditional

EX: If you had sent an email,

it would have been more efficient.

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II. VOCABULARY 5. Legal Vocabulary

A Assignment The transfer of property from one person to another B Bankruptcy The state of being unable to pay one’s debts. Bill of Exchange A written order of one person upon another to pay an amount of money to a third person on demand or on a specified date. It is also known as draft. By-laws rules and regulations adopted by corporations, associations, etc. to govern the ongoing activities, thus, they must be in conformity with their aims and goals. C Collateral security Additional security for a debt, subordinate to the original security. Common Law Law developed in American and British courts by decisions cases. Unlike statutes it is not passed by a legislative body and is not a specified set of rules, rather it must be interpreted from the many decisions that have been written over the centuries. Consent decree A decree entered into with the consent of both parties to a suit. Credit rating An opinion as to the reliability of a person paying debts.

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D Disclosure In securities law, the revealing of financial information and other information believed relevant to investors considering buying securities in some venture. The requirement that sufficient information be provided to prospective investors so that they can make an intelligent evaluation of a security. E Endorsement Signing a check or note or other negotiable instrument, so that the rights granted by the check or note are transferred to another person. When someone endorses the check, it allows the check to be cashed by another person. Equity •

The application of the dictates of conscience or the principles of natural justice to the settlement of controversies. •

A system of justice different from the common law that originated in England.

•

Securities law: an ownership claim on a business interest.

F Fiduciary capacity One serves in a fiduciary capacity when handling money or property for, or transacting business for the benefit of another party. Injunction An order issued by a court, in equity, that restrains a person from doing something, or orders the person to do something. J Joint stock company A company whose capital is divided into shares. Jurisdiction The right of a court or other body to hear a case and render a judgement. L Liability A general legal term referring to possible or actual responsibility; one is bound by law or equity to

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be accountable for some act; in product liability, it is in reference to the obligation to pay damages for which the manufacturer is held responsible. M Mortgage The putting up of land and building or both as security against a loan of money. If the person who obtains the mortgage fails to pay off the loan as prescribed in the mortgage contract, the lender will take title and possession of the property. N Negotiable instruments Documents such as securities or checks which are signed or endorsed, thus allowing for the payment of the stipulated amount that the security calls for, on demand or at some specifically designated time in the future. A non-negotiable instrument cannot be transferred by endorsement and delivery. P Patent A government grant to an inventor or his heirs for a stated period of time, conferring upon him a monopoly or the exclusive right to make, use and vend the invention or the discovery that he or she has achieved. An official document that confers rights, privileges or the like on the use of a discovery. Pledge The granting of physical possession of goods or personal property to a person to whom one is indebted. The creditor holds such property as security until the debt is paid. Promissory note A written document stating that a certain debt will be paid at a specified time or within a specified period of time. The note will bear the signature of the debtor and will state to whom and when the money will be paid. R Real estate Land and whatever by nature or artificial annexation is a part of it or is the means of its enjoyment, such as minerals, trees, and buildings. Redeem •

To purchase something back.

•

To reclaim property by passing off the mortgage or some other obligation.

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Referee An officer of the Court appointed by the Court to take testimony and to report his findings back to the Court. Under certain circumstances the referee is authorized not only to hear the case but also to render a decision. S Security A stock or bond that signifies that the borrower owes a specified amount of money to the stock or bondholder.

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6. Management Vocabulary A To Assess To select or evaluate. B Board of Directors A group of executives standing at the highest rank of a business organization, with the power to make decisions and the legal responsibility to manage an organization. Brainstorming A professional meeting during which ideas are exposed in order to detect or solve problems, or even to put forward some suggestions to improve the whole organization. Break-even point It determines the relationship between sales and expenses, and also at what size or volume point an operation breaks even between a loss and a profit. It shows the level of commercial activity at which the total cost and total revenue of a business organization are equal. Budget A plan in numerical terms exposing the financial potentiality and forecast of a business organization and its expected results. C Computer-aided Design CAD: The use of computer technology to design. C-A. Manufacturing CAM: The use of computer technology to the manufacturing process. Contingency Variables such as anything incidental to something else: a leader’s style, personality and its effect upon his subordinates. Contingency planning Foreseeing possible events or circumstances and creating a strategy to face them.

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Cost effectiveness The best ratio of benefits and costs. D Decision tree An overall perspective of risks and probabilities, chance events and solutions in form of a tree decision points. E Effectiveness The achievement of pre-established objective or planned effect. Efficiency The achievement of an objective with the least possible amount of resources. Entrepreneurs People who are capable to detect opportunities, to gather all the necessary resources and to take all the calculated risks in order to succeed in an enterprise. F Feedback A reaction to something. G Gantt chart A chart developed by Henry L. Gantt exposing through bars the time needed to perform a specific task. It is used in production planning and control. Global corporation An organization which does business in the whole world. H Hierarchy of needs Abraham Maslow presented the human needs in form of a Pyramid, considering an ascending order of importance from physiological needs, security, affiliation or social acceptance, esteem to self-actualisation. Once a need is fulfilled, we pass on to the superior level of needs.

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Inventory system rate of efficiency and speed in the delivery of products. “Zero inventory” or “stockless production” are other terms used for the same concept. J Job enrichment Programs applying to a professional context and emphasizing a position’s main aim, increasing the level of challenge and developing the will to achieve fulfilment. Just-in-Time (JIT) The Supply Chain is managed in order to reach the highest K Kaizen A Japanese term for continuous improvement process which leads to long-term success. L Leadership The ability to guide individuals and lead them towards the achievement of team or group goals. M Management The technique of running, organizing, controlling a business organization and the skilful use of any resources, and time in order to accomplish specific goals efficiently. Some consider it an art, others a science. Management by Objectives (MBO) This comprehensive managerial system is used to effectively and efficiently achieve organizational and individual objectives. Performance appraisal relies on its results. Managerial know-how Knowledge applied efficiently to realities, in practice. Managers Perform managerial functions in an enterprise, like planning, organizing, staffing, leading, controlling.

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Matrix Organization Also known as grid organization structures, or project, or product management. It relies on the link or combination between at least two basic types of departmentation. Multinational corporation A corporation which is headquartered in a country but has at least 20 subsidiaries settled in other countries. O Organization development (OD) Its main aim is to improve the effectiveness of team work as well as the whole organization, through problem discovery and solving. P PERT (Program Evaluation and Review Technique) It is an event network analysis system usually involving time or costs. Plural executive A committee or group of individuals who perform managerial functions. Policy A general statement, or guiding idea which helps the decision-making process to comply with standards or limits. Procedures Plans or guides used in order to perform required actions. Production management It covers all the managerial functions from the purchasing of (raw) materials, manufacturing products, warehousing, transportation until the products or services are bought by the customer. Productivity The output-input ratio within a time period and quality standards. Profit The surplus of sales over expense.

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Q Quality of Working Life (QWL) It is a system which focuses on job design and job enrichment programs. R Real-Time Information Information received while it is occurring. Return-on-Investment control It measures the relation between investment in assets and profits made at a departmental level within a business organization. S Sales forecast It predicts the selling rate for a period of time. Scalar relationships Whenever subordinates report directly to their hierarchic superiors, within the chain of command of an organization. Scientific management F. W. Taylor’s approach to management, as it applies scientific methods of inquiry, analysis and summary to managerial tasks, in order to accomplish a higher productivity rate through laboursaving techniques, and methods for motivating workers. Social responsiveness A commitment stressing the willingness of an organization to adopt beneficial policies for itself as well as for the society. Staffing It is concerned with the competence level of an organization. It is in charge of identifying workforce needs, requirements, recruiting, selecting, placing, promoting, appraising, training the workers in order to increase or maintain competency levels. V Variable budgets They distinguish period costs (related to time) and variable costs (related with the output volume).

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20.


7. The Accountant’s Role in a Company Top accounting officer: the controller He is in charge of the whole accounting department. He may advise managers and provide some help in budgeting. Thus, he is a relevant element of the making-decision process as managers will rely on his information to analyse variances or pricing strategies, or even as regards taxation his interventions may be highly praised. However, in smaller firms, a controller will be required to compile data mainly for reporting purposes. He might be empowered by the top manager to create the best accounting system for the firm, and then to control its use. The manager delegates part of his authority onto the controller as far as accounting information is concerned. The Treasurer He is mainly concerned with any financial issue, such as the provision of capital, investments, credits, collections, insurance (= risk management). The Certified Public Accountant (CPA) in the USA, and Chartered Accountants in the UK. This qualification is obtained by passing a national examination. A CPA is an outside auditor. A Certified Management Accountant (CMA) is essentially an internal accountant and is specialized in management accounting. They must be able to deal with economics, finance, management and information systems. Ethics for management accountants There are standards of ethical conduct that management accountants have to comply with. They basically refer to competence, confidentiality, integrity and objectivity. In June 1990, the journal Management Accounting published a special issue on business ethics. Its articles dealt with the urgent need to study, implement and control some rules that would regulate the position of management accountant. Roger B. Smith, former Chairman and Chief Executive Officer of General Motors, once said, “ethical practice is, quite simply, good business. Employees should never do anything (they) would be ashamed to explain their families or be afraid to see on the front page of the local newspaper”. Most large American companies have a “Corporate Code of Conduct”. This code gives some guiding lines as to how to behave in case some decision may seem unethical. As Smith said, “it is easy to do what is right; it is hard to know what is right.”

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Financial accountant His main aim is to provide financial information to an organization’s managers, investors, shareholders, and to any governmental institution. Thus, he is concerned about yearly performance measurements and comparisons and how to accurately communicate them through economic analysis and reports. Decision-making process Any accounting activity aims at providing managers relevant and accurate information so as to enable them to make appropriate decisions to improve the profitability rate of the whole organization. The decision-making process relies on alternative choices that aim at a certain objective. Decisions must be taken on a daily routine basis such as production planning or scheduling. They also involve long-term strategies such as the launching of a new product or line into the market. Making decisions involves budget data, feedback from performance reports and even external information to the organization such as economic or political variances.

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21.

RESUMO

1. Os graus dos adjectivos são: •

comparativo de igualdade

•

comparativo de superioridade

•

comparativo de inferioridade

•

superlativo de superioridade

•

superlativo de inferioridade

2. Aplicam-se aos adjectivos com: •

uma ou duas silabas: adjectivos curtos.

•

três ou mais sílabas: adjectivos longos.

•

good, bad, far, old: adjectivos irregulares.

3. O caso possessivo não se aplica unicamente às pessoas que possuem algo. Também se utiliza em algumas expressões idiomáticas. 4. Os adjectivos podem provir de um nome ou de um verbo seguidos de sufixos. São adjectivos compostos. 5. Os termos de vocabulário específicos à contabilidade fazem o objecto de estudo desta unidade. 6. Todas as empresas devem mencionar todos os elementos de informação numérica nos seus livros de contabilidade. Este processo de recolha e registo aplica técnicas definidas e permite a qualquer momento elucidar os administradores, acionistas, ou representantes governamentais sobre a situação financeira da empresa. 7. Documento que engloba toda a informação fundamental de uma empresa é a folha de balanço, destacando as despesas e as receitas, as dívidas e os lucros, etc... O seu estudo pormenorizado será efectuado na última parte desta unidade.

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22.

PLANO DAS SESSÕES

Conteúdo

Metodologia

Meios Didácticos

Duração (horas)

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

Acetatos

2:00

Acetatos

2:00

Acetatos

2:00

Todas as empresas devem de registar toda a sua informação numérica, receitas e despesas, capitais investidos, créditos, etc., nos seus livros de contabilidade.Esta informação permitirá a administração tomar decisões acertadas quanto à sua Gestão de fundos.

Acetatos

3.00

Todas as empresas devem de registar toda a sua informação numérica, receitas e despesas, capitais investidos, créditos, etc., nos seus livros de contabilidade.Esta informação permitirá a administração tomar decisões acertadas quanto à sua Gestão de fundos. O que é uma folha de balanço? Que dados têm de ser mencionados? Qual é a sua finalidade? De facto, a folha de balanço de uma Empresa contém toda a informação Relativa á sua contabilidade do ano ou Período transacto.

Acetatos

0:30

Acetatos

5:30

I. Grammar 1. The Comparatives and Superlatives

Efectuar a actividade proposta. 2. The O caso possessivo acentua uma forte ligação com Possessive Case algo. Pode ser um objecto que pertence a uma pessoa como também pode abranger um objecto personificado, uma referência histórica ou geográfica. A sua utilização extende-se até a expressões idiomáticas. Efectuar a actividade proposta. 3. Structures of the Adjectives

Após relembrar a posição do adjectivo em Inglês, mencionar os diversos sufixos que podem transformar um nome ou um verbo num adjectivo. Efectuar as actividades propostas.

II. Vocabulary 4. Accounting Vocabulary

III. Texts 5. Bookkeeping

6 The Balance Sheet

Efectuar actividades propostas. Total: 15 horas

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Exercises (Manual do Formando− −pág. 221) Multiple Choice Questions (60 Marks)

1. The poor are those who are … able to resist the economic crisis. a)the less b)least c)lesser d)the lest 2. This is one of the most fascinating countries … the world. a)Of b)Over c) About d)in 3. … something would get out of hand. a)Soon or late b)Early or late c) The soonest or latest d) Sooner or later 4. Germany has one the … economies in Europe. a)fastest growing b)most fastly growing c) most fast growing d)growing most fast 5. This organisation financial situation is still … than you can imagine. a) Worst b) Seriouser c) Less d) Worse

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6. … he smokes, … he coughs. a) more … more b) most … most c) the more … the more d) the least … the least 7. We are trying … we can to keep this enthusiasm up. a) as much as b) as c) as more as d) much as 8. There were four times … contracts as last year. a) as many b) more c) as much d) as little 9. This … theatres will have to close next year. a) more famous b) most famous of c) most famous d) less famous 10. This is a difficult question; I’ll answer it … I can. a) as best b) as best as c) as good as d) so good as 11. Of two evils, we must choose … a) the less b) the lesser c) the least d) the fewer

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12. There were … people than expected. a) much more b) too more c) many more d) not so 13. Jane is having the same drink … usual. a) Than b) That c) With d) as 14. Don’t be mad at him. He is doing … a) the best b) the better c) his best d) best 15. These apples are not … those we have in pour garden. a)

Better

b)

better than

c)

as

d)

as good so

16. This is certainly … he could have done for us. a) Most b) the least c) the worst d) worse 17. They have bought the same car … ours. a) That b) Than c) Like d) As

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18. This medicine is … stronger than the one I used to take. a) Very b) More c) Far d) too 19. That detail makes the whole deal … interesting. a) all the most b) the more c) so more d) the more so 20. This opera by Verdi is the one I like … a) the better b) best c) the best d) the most 21. This year, we have sold twice … books … last year. a) less … than b) fewer … than the c) as few … as d) few … as 22. The children were so tired that they refused to go … a) much farer b) any further c) some further d) all the further 23. She worked … of her life in an office. a) Least b) the most c) most d) the lesser

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24. How many … do you want? a) More b) Much c) Few d) much more 25. Don’t ignore the opinion of your … sister. a) Older b) Elder c) Old d) eldest 26. Let’s hope … a) to the better b) for the better c) for better d) for the best 27. a) It’s more easily said than done b) It’s easier said than done c) It’s more easily to say then to do d) It’s easier to say than do 28. Prices are … higher now. a) Much a) Far b) so much c) any answer 29. In such hard times, it would be a … evil to have a zero-growth economy. a) Least b) Less c) Lesser d) littler

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30. a) The less cars there will be, the more pleasant this town will be. b) The fewer cars there will be, the more pleasant this town will be. c) Less cars there will be, more pleasant this town will be. d) The fewer cars there will be, the more this town will be pleasant

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Exercises (Manual do Formando− −pág. 230) Translate the following sentences in English: (20 Marks)

1.

A irmã do Bob

...........Bob’s sister...............................................

2.

O retrato de Dorian Gray

...........Doreen Gray’s portrait..........................…

3.

A obra de Charles Dickens

...........Charles Dickens’ worh…..............………

4.

Uma carreira de actriz

............ An actress’s career...............................

5.

O amigo de todos

............ Everybody’s friend.................................

6.

Uma semana de trabalho

............. A week’s work........................................

7.

Dois meses de férias

............. To months’ holidays.........................….

8.

Um passeio a pé de 2 horas

.............. A two hour walk....................................

9.

Vou ao cabeleireiro

.............. I am going to the hairdresser’s...........

10.

Os filhos da Jane

............... Jane’s sons..........................................

11.

Os concertos de Chopin

................ Chopin’s concerts..............................

12.

O escritório da Ana

............... Ana’s office..........................................

13.

Os brinquedos das crianças

............ Children’s toys....................................…

14.

A casa dos Ferreira

............. Ferreira’s house..........................………

15.

O marido da Rainha de Inglaterra

............. The Queen of England’s husband.......

16.

Ele não sabia mais o que fazer

............... He didn’t know what else to do..........

17.

O dossier do melhor cliente

............ The best client’s file...............................

18.

Comprei 100 Euros de flores

...... I bought one hundred euros of flowers......

19.

Uma pausa de 10 minutos

....... A ten minute’s pause............................…...

20.

Os jornais de hoje

......... Today’s newspapers.......…………............

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Exercises (Manual do Formando− −pág. 236) 1. Fill in the blanks with the correct suffix: -ly; -ish; -ful; -less; able. (10 Marks) 1.

Don’t be silly! It would be foolish for us to quarrel.

2.

I don’t know what to do. The future looks very doubtful

3.

I was very sad to hear that the children were left motherless by the accident.

4.

We like living here. There are a great many friendly people in this street.

5.

The children were amused by the laughable faces of the clown.

6.

He’s very selfish as he only thinks of his own profits.

7.

It seems quite a hopeless/ful step towards a mutual agreement.

8.

She remained in speechless amazement for a few minutes.

9.

Her attitude has been too snobbish since she became a superstar.

10.

It’s useless asking our boss for another raise. He won’t grant it.

2. Fill in the blanks with the suffix: -ed; -ing: (10 Marks) 1.

It is surprising how many people cannot swim.

2.

She read a very boring book.

3.

It is pleasing to think that they are happy.

4.

I’ll be interested to see what happens tomorrow.

5.

I found this question rather embarrassing

6.

She is a very commited secretary.

7.

They are caring human resources managers.

8.

Car racers are undaunted people.

9.

Teenagers are extremely daring in their decisions.

10.

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Exercises (Manual do Formando− −pág. 248) Fill in the grid with the various items listed below: (10 Marks) 1.

2 delivery vans

2.

3 trucks

3.

3 company cars

4.

20 tons of raw materials

5.

a patent for a new technological process discovered by C. M. Ceramics Ltd.

6.

A C. M. Ceramics trademark

7.

Interest due on a bank loan

8.

The lease on an office building

9.

Mortgage on the production plant

10.

5,000 shares in the company

11.

new office equipment

12.

taxes

13.

production line material

14.

an unpaid invoice due last month by an important client

15.

cash for day-to-day expenses

16.

unpaid invoice for last month’s delivery of raw materials

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Current assets

Current liabilities

d), k), m), n), o).

g), h), l), p).

Fixed assets

Long-term liabilities

a), b), c).

i).

Intangible assets

Shareholders’ equity

e), f).

j).

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Draw up a balance sheet using the following information given in Euros: (10 Marks)

1.

Gross sales

30,000,000

2.

Returns and discounts on sales

60,000

3.

Cash for day-to-day expenses

10,000

4.

Purchased raw material

5.

New equipment

70,000

6.

Lease on land

55,000

7.

Interests 5% on purchase of van

8.

Mortgage on building

9.

Accounts receivable

2,500,000

10.

Accounts payable

1,900,000

11.

Office supplies and equipment

12.

Overheads

3,000

13.

Advertising expenses

4,000

14.

Business trips

15.

International fairs

16.

Retained earnings

17.

Owner’s equity

8,500

18.

Accrued wages payable

5,000

1,400,000

2,000 15,000

30,000

3,500,000 8,000 23,000,000

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24.

I.

TRANSPARÊNCIAS

GRAMMAR

1. The Comparatives and Superlatives

Generalities

Comparatives and superlatives apply to adjectives and adverbs. They stress a similarity, a superiority, inferiority or uniqueness of something in relation with something else. There are three categories of adjectives: 1.

Short adjectives: with one or two syllables.

2.

Long adjectives: with three and more syllables

3.

Irregular adjectives: good, bad, far, old, late. Comparatives

There are three kinds of comparatives: 1.

Comparative of equality: It compares two similar things or people

2.

Comparative of superiority: It stresses the superiority of something or someone when compared to something or someone else.

3.

Comparative of inferiority: It shows that something or someone is inferior in a definite way, when compared to something or someone else.

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Comparative of Equality

Short Adj.

Comparative of Inferiority

Comparative of Superiority

Structure:

Structure:

Structure:

As + adj. + as

Adj. + er + than

Less + adj. + than

EX: The white table is EX: The countryside EX: Sodas are less as long as the black is nicer than the urban healthy than milk. one. areas. Long Adj.

Structure:

Structure:

Structure:

As + adj. + as

More + adj. + than

Less + adj. + than

EX: My chair is as EX: This armchair is EX: English is less beautiful as yours. more comfortable difficult than Chinese. than that one. Irregular Adj.

Structure:

Structure:

Structure:

As + adj. + as

Good: better than

Less + adj. + than

EX: My results are as Bad: worse than good as yours. Far: farther than

EX: This way is less far than I feared it would be.

( distance) far: further than (figuratively) old: older than (in general) elder than (in a family)

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Superlatives

They are used whenever we want to express that something or someone reached the top level compared to a group of things or people or it has a certain uniqueness in a definite place.

Superlative of Superiority

Short Adj.

Superlative of Inferiority

Structure:

Structure:

The + adj. + EST

The least + adj.

EX: She is the prettiest girl in EX: I was the least pleased of all the village. the members of the audience. Long Adj.

Structure:

Structure:

The most + adj.

The least + adj.

EX: This film is the most EX: I chose the least expensive expensive film of the year car in the market. 2000. Irregular Adj.

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Structure:

Structure:

The best

The least + adj.

The worst

EX: The least good

The farthest / the furthest

The least bad

The oldest / the eldest

The least far

The latest / the last

The least old

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2. The possessive case The possessive case expresses that something belongs to someone. Structure: 1.

Name of the person who owns the object + ‘S + possessed object

A person’s name with an “s” may be followed either by the apostrophe only or by apostrophe and “s”. EX:

2.

The actress’s part

Mary’s house

Mr Smith’s office

Charles’s boss

(=Charles’ boss)

The Simpsons’s family

(=The Simpsons’ family)

This rule applies to some neutral nouns, such as personified objects or even abstractions: EX:

3.

John’s bag

England’s history

The Parliament’s decision

It also applies to some idiomatic expressions including references to animals or parts of the human body, or followed by end, edge, sake: EX:

The lion’s share (the best part) At arm’s length (handy) He was at his wits’ end (he didn’t know what else he could do) The water’s edge Art for art’s sake

4.

This rule applies to an amount of money when it is followed by worth: EX:

5.

Two dollars’ worth of candies.

We use the possessive case after: somebody, anybody, everybody, each other, one another, … EX:

He didn’t want to hurt anybody’s feelings. They looked at each other’s faces. This must be somebody else’s hat.

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6.

After using the possessive case we may consider the words shop, office, house, church, cathedral, school, college, hospital as an understatement and we may omit mentioning it. EX:

At the butcher’s ; to the doctor’s; a party at the Morrisons’. At Selfridges (= Selfridge’s).

7.

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We use the possessive case after: - a notion of time:

EX:

a week’s holiday.

- a distance:

EX:

a two miles’ walk.

- a date:

EX:

last Sunday’s newspaper, last night’s meeting.

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3. Structure of the adjectives

Position of the Adjective

a) In English, the adjective must always come before the substantive that it qualifies. Even if a substantive is qualified by more than one adjective they will always have to be placed before the substantive they refer to. EX:

A beautiful girl. A competitive business organization It is a very interesting, intricate and difficult question

b) The adjective comes always after : some, any, no, every EX:

Something terrible has just happened to me.

c) The adjective comes after unchanged expressions: EX:

A court martial; a President elect; the heir apparent; The Prince Regent

d) involved, concerned, present are sometimes situated after the noun EX: He wants to talk to the people involved / concerned / present. e) Position of the adjective in a sentence:

Article Possessive 1

Ordinal

Quantificative

Adjective

Noun

2

3

4

5

The

first

few

original

pictures

My

last

three

big

apples

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f)

Order of value of the adjectives goes from the most subjective to the most objective:

Personal opinion / Estimated value

Size

Age / temperature

Shape

Colour

Origin

Material

nice

Big

Old

round

white

urban

wooden

dirty

Small

young

square

black

rural

plastic

Famous

Paris

Adjectives do not have a gender (feminine, masculine) and they can never be considered as Plural EX:

You succeeded in buying cheap raw materials. Wonderful paintings!

How to transform a substantive and a verb into an adjective:

We have to use some suffixes like: y; ly; like; ish; ful;less; able; ive 1.

Noun + y EX:

2.

noun + ly EX:

3.

noun + like EX:

4.

noun + ish EX:

5.

noun + ful EX:

: it means that it has the aspect or the quality of … cloudy ;

dirty;

funny;

silky

: it means that it the qualities of … brotherly; friendly; cowardly : it means that it looks like or behaves like … childlike; businesslike : it expresses a similitude with … in a pejorative way. childish; foolish; snobbish; selfish : It has the quality or it has plenty of … beautiful; careful; hopeful; useful; doubtful

Little Note: Do not mix it up with the adjective full, which has two “ll”.

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6.

noun + less EX:

7.

aimless; careless; hopeless; useless; motherless; heartless; meaningless; speechless

verb + able EX:

8.

: it has NOT the quality of …, without…

: it is capable of a deed, or it enables something to be done acceptable; bearable; laughable ; regrettable

verb + ive

: does the action of the verb

EX:

attractive; digestive; possessive

The prefixes “un-“ , “in-“ , “dis-“, … + adjective express the contrary of that adjective EX:

unhappy; unpleasant; invisible; dishonest…

Some other suffixes are used to express activities or ideas EX: Socialist, scientific, geographic, revolutionary, affectionate, dependent, humorous,… Nationality adjectives may end in ese

• Japanese, Lebanese, Portuguese

(i)an, (-n)

• American, Australian, German, Italian

•

ish (-sh, -ch)

• Irish, British, Welsh, French, Dutch

•

I, …

• Israeli; Pakistani, Greek, Swiss

• •

Compound adjectives

There are many of them. Here are the most used ones: 1.

adjective + adjective

dark blue, light brown

2.

noun + adjective

navy-blue, snow-white, sea-sick

3.

noun + past participle

home-made, snow-covered

4.

adjective + present participle

good-looking, hard-working

5.

adjective + noun + ED

(to describe people): blue-eyed, fair-haired, badtempered, open-hearted

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Present participles used as adjectives

EX:

It’s amazing, boring, interesting Past Participles used as adjectives

EX:

I am amazed, bored, excited

The adjectives that describe the size, the weight, the value, the time have the following structure • Number + measure unit + noun Ex:

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a ten ton truck / lorry; a seventeenth century painting, a forty year old man

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II. VOCABULARY 4. Accounting Vocabulary A Account

cada item num estrato financeiro

Accounts payable

contas a pagar

Accounts receivable

contas a receber

Accountable for

(ser) responsável por

Accrued expenses

encargos a pagar

Accumulated depreciation

amortecimento degressivo

Actuarial valuations

método de actualisação

Additional paid in capital

prémio de emissão, de fusão

Affiliated companies

sociedades afiliadas

Aggregate

global

Aggrieved

agravado

Allowance for depreciation

subsídio de amortecimento

Amalgamation

fusão pro absorção

Articles of association

estatutos

Assets

activo, bens

To assign

ceder (bens), mandar fazer

Assignable property

bens que podem ser cedidos

Assignment

cessão

Authorized capital

capital social

Award

prémio, recompensa

To award

conceder

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B Backflush accounting

Aplicação dos custos totais aos produtos acabados

Bad debts

cobranças dificeis

Balance sheet

folha de balanço

To ban

proibir

Bankruptcy

falência

Benchmarking

obter informações sobre a concorrência

Benchmarks

regras gerais para especificar níveis adequados de ratios financeiros

Bills payable

facturas a pagar

Bills receivable

facturas a cobrar

Bill of exchange

letra de troca

To bind

ligar

Book keeper

guarda livros

Branch

sucursal

Brand awareness

notoriedade d marca

Brand image

imagem de marca

Breach of contract

ruptura de contrato

Break-even point

o nível de vendas cujas receitas são iguais às despesas, o rendimento líquido é igual a zero

Budget

orçamento

By-laws

estatutos

By-product

produto associado

C To canvass

prospectar

Capital budget

orçamento que pormenoriza as despesas previstas a longo prazo

Capital-gain

mais-valia

Capital turnover

receitas divididas pelo capital investido

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Cash flow

entradas e saídas de dinheiro

Certified Public Accountant

in the USA (CPA) Contabilista encartado

Chart

gráfico

Chartered Accountant in the UK (CA) Contabilista encartado Claim

requerer

Collection

cobrança

Committed fixed costs

Custos fixos (instalações, equipamento, …)

Comptroller

Director administrativo e financeiro

Concern

empresa

Consistency principle

princípio de permanência dos métodos contáveis

Contingency fee

honorário proporcional aos resultados

Contingencies

dívidas, encargos a pagar

Contribution margin

O preço de venda menos o custo variável por unidade

Conversion costs

Custos laborais mais os custos de produção fixos

Corporate law

Direito Comercial

Cost allocation

repartição de custos através de centros de custos

Cost – volume – profit (CVP)

efeitos do volume de produtos acabados sobre os resultados das vendas, custos e lucros

Creditor

credor

Current asset

activo circulante

Current liabilities

dívidas a pagar durante o ano contabilístico

D Debenture

dívida

Debtor

devedor

Defer

reportar

Depletion

amortização

Dividends

dividendos

Draft

prestação, levantamento

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E Expenses

despesas

F Fixed assets

bens tangíveis

G Goodwill

o excesso do custo de uma empresa adquerida sobre a soma dos valores de mercado dos bens individuais menos as suas dívidas

Gross margin (Gross profit)

o excesso de vendas sobre o custo total das mercadorias vendidas

I Incentives

incentivos

Incidental cost

custos variáveis

Income

rendimento

Income percentage of revenue

(= return on sales) Rendimento dividido por receitas

Income statement

declaração dos resultados (perdas e ganhos)

Instalment

pagamento por prestações

Inventory turnover

rotação de stock

Invoice

factura

J Joint adventure

sociedade em participação

Joint liability

responsabilidade solidária

Joint venture

sociedade em co-propriedade

Just-in-Time (JIT) system

Compra de matérias primas no momento em que são necessárias. Igual zero stock.

L Lease

alugar

Ledger accounts

método para identificar como uma multitude de transações afectam activo e passivo, receitas e despesas

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Liabilities

dívidas, passivo

Liability

responsabilidade legal, elemento do passivo

M Markup

soma que faz um preço exceder o custo

N Net income

rendimentos líquidos

Net worth

valor líquido

Nominal rate

taxa nominal

O Operating leverage

ratio operacional de custos fixos até custos variáveis

Overheads

despesas fixas, como a renda, electricidade, ...

Owners equity

o excedente dos bens sobre as dívidas

P Partnership

parceria

Predatory prices mercado

preços tão baixos que os concurrentes são eliminados do

Price elasticity

o efeito das mudanças de preço no volume de vendas

Prime costs

custos laborais directos mais custos materiais directos

Problem solving

resolução de problemas

Product costs

custos de produto

Product life cycle

ciclo de vida de um produto

Profits

lucros

R Residual income

rendimento operacional liquido menos juros imputados

S Sales forecast

previsão de vendas

Securities and Exchange

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Commission (SEC)

A instituição federal Americana responsáveis por especificar os princípios contabilistas geralmente aceites às empresas cujas acções se encontram na mãos de investidores públicos

Sole proprietorship

proprietário único de uma empresa

Step costs

custos que mudam abruptamente entre actividades porque os recursos e os seus custos aparecem em parcelas indivisíveis

Subsidiary

empresa subsidiada a pelo menos 50% pela empresa mãe

T Target costing

método de gestão de custos que considera os custos como essenciais ao longo da vida de um produto

Total Quality Mangement (TQM)

A aplicação dos princípios de qualidade em todas as actividades e projectos de uma empresa para satisfazer os seus clientes

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25.


5. Bookkeeping Introduction Whatever the size of a firm, it must record the amount of every transaction in its ledgers, or account books. This information enables anyone to know, at any time, the exact amount of profits (assets) as compared to expenses (liabilities). Bookkeeping, or accountancy, is the technique of recording under the relevant headings all the transactions carried out in the form of figures. I. Bookkeeping The most used method is double-entry bookkeeping, as it has the advantage of showing not only the financial position of the trader but also that of the customer. Any sum of money that is paid out is entered as a credit for the supplier. Conversely, when a customer pays for goods, the cashbook is credited with this amount and the customer’s account is simultaneously debited. II. The Accounts department Any transaction involving an expenditure or income must clearly appear in a written document, or at least a duplicate. Then, an accountant records this information in the books. Expenditures deal mostly with invoices to be paid by the firm. The payroll is used to record wages and salaries, social charges and credit to the bank. Cash slips, bank transfers or invoices indicate receipts or other income. Accountants must keep the books and accounts up-to-date. In joint-stock companies the auditors check out these books periodically, overall before the annual shareholders’ meeting. The auditors are chartered accountants whose job is to make sure that all transactions have been correctly recorded in order to prevent any fraudulent action or embezzlement. The Accounts Department is also responsible for seeing that the budget is respected by keeping an eye on production costs, making inventory and by drawing up the balance sheet which is used to calculate profits, losses, taxes. Certain books are compulsory, like the cashbook, the journal, the ledger, but also the Accounts Payable book (bills, invoices to be paid to the suppliers), the Accounts Receivable book (sums to be paid by the debtors), and the Customers’ Accounts book which indicates the sums owed by customers who pay on credit. In order to calculate a price accurately, other accounts are required. For example, statements are regularly sent or downloaded from the production departments detailing the raw materials and energy used, all labour costs, production losses and other relevant information. By adding sundry expenses for things such as packing or painting, and overheads, the production cost can be calculated and the profit margin fixed.

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6. The Balance Sheet I. What’s a Balance Sheet? A balance sheet is a statement showing the assets, the liabilities and the equity or ownership capital of a business enterprise at a given date. At least once a year a balance is struck and the balance sheet is drawn up. The year’s accounts are summed up, including those, which rarely operate (capital and real estate for example). Normally, this is carried out at the end of the financial year. Among other things, it shows the net profit based on the trading account, which includes purchases, sales and sundry expenses. II. Assets: They may be defined as property or rights owned. Current assets: they consist of cash and assets to be sold, converted into cash or consumed in the near future. They include cash, debtors, bills receivable, stock in trade, banks securities, and deposits with banks, investments, and customers’ liabilities for acceptance, work in progress and finished goods. Fixed assets: they are of a long-term nature. Indeed, they are not sold as long as they serve the needs of the business. They include land and buildings (real estate) furniture and fixtures, machinery, equipment, trade investments. They may be subject to depreciation, thus, a provision or reserve for depreciation is deducted. Intangible assets: They may be goodwill, patents, trademarks, … they rarely appear on balance sheets, nevertheless, when they are acquired, these items are shown on the balance sheet at cost and are gradually written down. III. Liabilities: They are debts owed by the business, or share capital in authorised issued and fully paid shares, capital reserve, and revenue reserve. Current liabilities: creditors and bills payable, current accounts, taxation on profits to date, reserves for contingencies, acceptances for customers and proposed dividends. Fixed liabilities: debentures payable, mortgages payable. IV. Assets and liabilities on the balance sheet: They may include accrued and deferred items. For example, income earned but not yet received is known as accrued income and expenses paid in advance as prepaid expenses, deferred expenses or deferred charges. Both appear as assets because they are owed by the next business year to the current one.

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Similarly, expenses incurred but not yet paid are referred to as accrued expenses or accrued charges and income received in advance as deferred income. Both appear as liabilities because they are owed by the current business year to the next one. V. Financial reporting: It looks through the legal form of corporate entities and presents financial positions and results of operations on a combined basis. This means that the assets, liabilities, revenues and expenses of companies under common control ownership are combined and reported on as a single accounting entity. If control is less than 50% and greater than 20% the equity method is used. Under the equity method, the investment is generally reflected at an amount equal to the original cost plus the investor’s pro rata share of net income from the acquisition date. Any difference between original cost and underlying equity in net assets at the date of acquisition is usually amortized. When control is less than 20%, the cost method is generally used. The term equity is rather complex because it is used in both legal and business contexts. In legal terminology it refers to a system of law that exists side by side with common law and statute law. In business its meaning is different. It is used to refer to any right or claim to assets, particularly to the owners’ interest in a business organization. In an even more restricted sense, the term equity is applied to ordinary shares only. Here shareholders’ equity or stockholders’ equity should be understood as capital in shares or stock. The term stock refers to the capital of a company. Two kinds of shares are listed: common stock, which is similar to ordinary shares in the United Kingdom, and preferred stock (preference shares in the UK). Owners of the latter have priority with regard to the distribution of dividends.

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C. M. Ceramics Ltd. Incorporated and Consolidated Subsidiaries BALANCE SHEET March 10, 2010

ASSETS (Euros) Current assets Cash

950,000

Marketable Securities at cost

1,550,000

(Market Value Euros 1,570,000) Accounts receivable Less: Provision for bad debts

2,100,000 100,000

Inventories

2,000,000 1,500,000

Total current assets

6,000,000

Investment in unconsolidated subsidiaries

300,000

Fixed Assets Property, Plant, and Equipment Land Buildings

150,000 3,800,000

Machinery

950,000

Office equipment

100,000 5,000,000

Less: Accumulated depreciation

1,800,000

Net property, plant, and equipment

3,200,000

Prepayments and deferred charges

100,000

Goodwill, Patents, trademarks

100,000 9,700,000

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LIABILITIES AND STOCKHOLDERS’ EQUITY Current liabilities Accounts payable

1,000,000

Notes payable

850,000

Accrued Expenses Payable

330,000

Federal Income Tax Payable

320,000

Total current liabilities

2,500,000

2,500,000

Long-term liabilities First mortgage Bonds, 5% Interest Due 20

2,700,000

Total liabilities

5,200,000

STOCKHOLDERS’ EQUITY Capital stock Preferred stock, 5% Cumulative, Euros 100 par value each; authorised, Issued and outstanding 6,000 shares

600,000

Common stock, Euros r par value each; Authorised, issued, and outstanding 300,000 shares Capital surplus Accumulated retained earnings Total stockholders’ equity Total Liabilities and Stockholders’ Equity

1,500,00 700,000 1,700,000 4,500,000

4,500,000 9,700,000

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VI. BUSINESS CORRESPONDENCE


VI. BUSINESS CORESPONDENCE

26.

IEFP

RESUMO

1. A voz passiva utiliza-se principalmente com a finalidade de colocar a ênfase no OBJECTO que está submetido à acção do verbo.O discurso indirecto apóia-se em alguns verbos a fim de relatar um facto ou acontecimento de forma indirecta. Esses verbos podem ser: Dizer, contar, responder, escrever, questionar, pensar, a utilização desta figura de estilo só é possível se dominarmos a correspondência dos tempos entre Discurso Directo e Discurso Indirecto. 2. Esta última unidade dedicada à gramática acaba com um teste de avaliação global de todos os pontos gramaticais que foram abordados ao longo dos capítulos. 3. Uma expressão escrita fluida e elegante torna-se sem dúvida mais agradável para o seu leitor. Esta unidade estuda as formas de introduzir, desenvolver e concluir um relatório, comentário ou discurso, de ligar as idéias entre elas, sem que o estilo se torne pesado. 4. A correspondência comercial requer toda a nossa atenção, daí uma grande parte desta unidade ser dedicada ao estudo das várias expressões mais utilizadas em determinadas situações. 5. A apresentação geral de uma carta, o formato escolhido, os termos utilizados, o desejo de evitar ambiguidades, são determinantes no âmbito da correspondência comercial. Esta preocupação fará o objecto do nosso estudo ao longo desta última unidade.


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27.


PLANO DAS SESSÕES

Conteúdo

Metodologia

Meios Didácticos

Duração (horas)

I. Grammar

Exercitar intensamente a aprendizagem da voz passiva, alertando contudo para o erro comum do seu uso em excesso.

1. The Passive Voice

Acompanhar a resolução dos exercícios incluídos na unidade temática.

Acetatos

1:00

2. The Reported A passagem de e para o discurso directo reveste Speech algumas dificuldades que devem ser exercitadas intensamente.

Acetatos

1:00

Acetatos

1:30

Acetatos

1:30

Utilização repetida dos diversos tempos verbais. 3. Global Grammatical Review

1a. Ficha de Avaliação Global Revisão global de todos os conceitos gramaticais utilizados nas diversas unidades temáticas

II. Vocabulary 4. Linking Words

Praticar a lista exaustiva, incluída na unidade temática, de diversas expressões de carácter idiomático e conversacional que facilitam a expressão.

5. Expressions Used in Letter Writing

Apresentação de expressões convencionais mais utilizadas na correspondência comercial.

Acetatos

0:30

6. The Layout of a Business Letter

Estudo das diversas formas de elaborar uma carta comercial de acordo com a respectiva finalidade.

Acetatos

1:00

7. Punctuation

Revisão da pontuação utilizada na lingua inglesa.

Acetatos

0:30

8. Enquires

Trabalhar a prática de solicitar orçamentos e de responder a pedidos no mesmo sentido.

Acetatos

1:00

9. Orders and Execution or Orders

Análise e recepção de pedidos de encomendas e o acompanhamento da sua execução

Acetatos

1:00

10. Follow up Letters

Apresentação de uma variedade de cartas de acompanhamento de processos de encomendas em curso.

Acetatos

1:00

III. Texts

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11. Invoicing and Análise das diversas partes que compõem o Payment processo desde a facturação até ao pagamento, passando pelo pedido de referências bancárias, elaboração de facturas e de recibos.

Acetatos

2:00

12. Reminders

Acetatos

1:00

Acetatos

2:00

Cartas de alerta, reclamacões e queixas. Análise dos aspectos mais delicados na correspondência comercial

13. Global Accounting Review

2a. Ficha de Avaliação Global Revisão global de todos contabilidade utilizados nas temáticas

os conceitos de diversas unidades Total: 15 horas


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28.


Exercises (Manual do Formando− −pág. 255) Transform the following sentences into the Passive Voice: (30 Marks) 1.

We haven’t sent the letter.

… The letter has not been sent …………………………………………………………………………….

2.

They can’t repair your car today.

…… Your car can’t be repaired today.……………………………………………………………………..

3.

Someone stole my bag.

…… My bag was stolen by someone.………………………………………………………………………

4.

Someone told me that the meeting had been delayed.

…… I was told by someone that the meeting had been delayed.…………………………………

5.

They shouldn’t allow people to smoke in some public areas.

…… People should not be allowed to smoke in some public areas.………………………………

6.

Visitors must leave their umbrellas in the hall.

…… Their umbrellas should be left by visitors in the hall.…………………………………………..

7.

They will serve a coffee at 10:00.

…… A coffee will be served at 10:00.………………………………………………………………………

8.

Look! They are watching you.

…… Look! You are being watched by them.………………………………………………………………

9.

Secretaries often use dictionaries to check the spelling of some words.

…… Dictionaires are often used by secretaries to check the spelling of some words.………

10.

His accountant had warned him.

…… He had been warned by his accountant.………………………………………………………………

11.

Mr. Jones gave her a watch.

…… She was given a watch by Mr. Jones.…………………………………………………………………

12.

He promised me an interesting position in his business organization.

…… An interesting position was promised to me by him in his business organization.……

13.

She told me to wait outside.

…… I was told by her to wait outside.…………………………………………………………………….

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They are drafting this financial year’s balance sheet.

…… This financial year’s balance sheet is being drafted by them.……………………………….

15.

What can we do about it?

…… What can be done about it?……………………………………………………………………………


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Exercises (Manual do Formando− −pág. 299) (20 Marks) 1) Write an enquiry letter to a ceramics factory requiring them to send you brochures or catalogues of their products, price lists, terms of payment and delivery dates. 2) Write the reply to the previous enquiry.

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Exercises (Manual do Formando− −pág. 261) Transform the following sentences from Direct Speech into Reported Speech: (10 Marks) 1.

“You can use my telephone,” she said to her new neighbours.

…… She said to her new neighbours that they could use her telephone.………………………….. 2.

“The bus is late again,” said Peter.

…… Peter said that the bus was late again.……………………………………………………………… 3.

“I hope you’ll be there when the train arrives,” they said.

…… They said they hoped you would be there when the train arrived.…………………………… 4.

“I’d like to come to your party but I’ve got a lot of work to do,” Mary said.

…… Mary said she would like to come top my party but she had a lot of work to do.…………… 5.

“We’ll wait for him if he’s late,” they said.

…… They said they would wait for him if he was late.………………………………………………… 6.

“I must hurry. My friends are waiting for me,” Bill says.

…… Bill says he must hurry. His friends are waiting for him.………………………………………… 7.

“We’ll go for a walk if the weather is good,” Linda is saying.

…… Linda is saying they would go for a walk if the weather was good.…………………………… 8.

Mr Smith told me: “You didn’t ask me, so I didn’t help you.”

…… Mr Smith told me I didn’t ask him, so he didn’t help me.………………………………………… 9.

“Can I speak to Mr Jones?” asked Sam.

…… Sam asked if he could speak to Mr Jones.………………………………………………………… 10.

“How did you get into the garden?” they asked me.

…… They asked me how did I get into the garden.……………………………………………………

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Read the question. Then write the end of the already started sentence using the reported speech structures: (10 Marks) 1.

“ Who will look after the children?” She’s trying to find out … who would look after the children .……………………………

2.

“How long have they been living here?” Mr Moore wanted to know … for how long they have been living here.……………………

3.

“Do I have to do all these exercises?” Peter has just asked me … if he had to do all those exercises.……………………………

4.

“Are they laughing at me?” I was beginning to wonder … if they were laughing at me.……………………………………

5.

“Why hasn’t anyone called this client back?” My boss wants to know … why hadn’t anyone called that client back.……………………

6.

“Can I talk to Mr Walker, please?” He asked the operator … if he could please talk to Mr Walker.………………………………

7.

“When does the next train to London leave?” You should try to know … when the next train to London will leave.………………………

8.

“Has she always worked here as a secretary?” We should try to discover … if she had always worked here as a secretary.………………

9.

“Would you like some more tea?” She wants to know … if you would like some more tea.………………………………………

10.

“Do you want to have lunch with me?” Steve asked me… if I wanted to have lunch with him.………………………………………


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Exercises (Manual do Formando− −pág. 303) (20 Marks) 1) Write a letter to a factory ordering a container of 40 feet of the products specified and referenced in an enclosed list. Mention your terms of payment and expected date of delivery. Do not forget to give your bank’s name and references. 2) Write a reply to the letter mentioned above.


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Exercises (Manual do Formando− −pág. 304) (20 Marks) Write a follow-up letter to an enquiry and enclose your new catalogue exhibiting the latest lines of your products. Do not forget to mention that you will be present at the Frankfurt International exhibition fair in March and that you would be pleased to receive your client at your stand and show him or her some of your samples.

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Exercises (Manual do Formando− −pág. 306) (20 Marks) 1) Write a letter to a client acknowledging his or her order. Enclose the invoice for the ordered products, remind your client of the agreed terms of payment and dates of delivery. 2) You have just received the invoice for the products that you had previously ordered. Confirm that you will pay according to the agreed terms of payment, that you could very well rewrite in order to avoid any possible ambiguity in their settlement.


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Exercises (Manual do Formando− −pág. 307) (20 Marks) 1) Write a similar letter of complaint, stressing your disappointment as regards the handling of the order that you placed in due time, overall that you have been a loyal client to their products. 2) Imagine a polite answer offering your client an acceptable reason for such a long delay in your delivery.

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29.

TRANSPARÊNCIAS

I.

GRAMMAR

1. The Passive Voice Generalities: The Passive Voice is used to emphasize the object that is submitted to the action of the active verb. Basic structure:

Active Voice:

Passive Voice:

+ Active verb

+ object

(1)

(2)

(3)

Object (of the Active voice ) (3) + To BE conjugated at the tense of the Active verb + Past Participle of the active verb + by + Subject of the active voice

Tenses

Simple Present

Subject

Active voice

Examples at the Passive Voice

A cat usually eats a rat.

A rat is usually eaten by a cat.

(1)

(3)

(2)

(3)

(2)

(2)

(1)

The children read a book every month.

A book was read by the children every month.

Someone told me that …

I was told that …

Present Perfect

They have discovered a new star.

A new star has been discovered (by them).

Past Perfect

Someone had stolen my car.

My car had been stolen (by someone).

Progressive form

They are building a house.

A house is being built (by them).

He was signing the contract, when I came in.

The contract was being signed by him, when I came in.

Anyone can do it.

It can be done (by anyone).

You should make a decision.

A decision should be made (by you).

Simple Past

Modal verbs


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2. The Reported Speech

Verbs in the reported speech

a) Positive or negative statements. SAY / TELL EX:

Mr. Morris says (that) there’s al letter for you. He told me (that) it was a registered letter.

Other possible verbs: ANSWER / WRITE / THINK / KNOW / EXPLAIN / AGREE … EX:

He answered that he would come. She thinks (that) it’s going to rain.

b) Questions. ASK / WONDER / WANT/ KNOW / INQUIRE … EX:

They asked me what my name was. She inquired what I wanted. The use of the tenses

a) At the Present: If the verb that is used to report the speech is conjugated at the Present, then the tense of the reported speech verb doesn’t change: EX:

John: - “I like it very much here.” ………. John says he likes it very much here. Mr Jones: - “I’ll be back tomorrow at 10:00” …… Mr Jones says that he will be back tomorrow at 10:00.

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b) At the Past: If the verb that is used to report the speech is conjugated at the Past, then all the verbs are at the Past or the rule of the correspondence of the tenses has to be applied:

Direct Speech

EX:

Indirect Speech

Simple Present

Simple Past

Present Progressive

Past Progressive

Present Perfect

Past Perfect

Simple Past

Past Perfect

Future

Present Conditional

Simon: - “I usually play tennis on Sunday.” Simon said that he usually played tennis on Sunday. They told me: - “We will work in the same team”. They told me that we would work in the same team. Mary: - “I’m sorry, I must go”. Mary said she was sorry she had to go. Peter: - “I met your boss once”. Peter told me that he met / he had met my boss once.


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Other changes

a) Adjectives and adverbs Here

becomes

THERE

Ago

becomes

BEFORE

Today

becomes

THAT DAY

Now

becomes

THEN

Tomorrow

becomes

THE NEXT DAY

EX:

Mary: - ”I’m in London. I’m having a great time here.” Mary says that she is in London and she’s having a great time there.

b) Pronouns I

becomes

HE / SHE

We

becomes

THEY

EX:

Mr Moore: - “I’ll send you a letter”. Mr Moore says that he’ll send you / me / us / a letter. The Smiths: - “We went to Manchester”. The Smiths say that they went to Manchester.

c) Possessive Adjectives My

becomes

HIS /HER

Our

becomes

THEIR

EX:

Ben: - “John is my friend”. Ben says that John is his friend.

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Peter and Mary: - “Robby is our dog.” Peter and Mary said that Robby was their dog. d) YES / NO questions: We use IF / WHETHER EX:

Alan: - “Hello, Mary. Can I borrow your John’s bike?” Mary: - “John! Alan asks if he can borrow your bike!” I saw James this morning he wanted to know whether you are going to cinema tomorrow night.

e) Questions starting with a relative pronoun: We use the same relative pronouns as in the reported question. EX:

Sarah: - “When will Peter be back?” Sarah asked when Peter would be back. How do you spell your name? He asked how I spelt my name.

f)

At the imperative: We have to use the positive or negative infinitive: EX:

Be quiet! He told them to be quiet. Don’t laugh! I told Peter not to laugh.


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II.


VOCABULARY

4. Linking Words to be used in the written expression In the introduction

First of all

Antes de mais

To begin with

Para começar

In the first place

Antes de tudo

At first glance

À primeira vista

Generally speaking

De forma geral

In general

Em geral

Presently

Dentro de instantes In the development

282

According to

Segundo, conforme

To comment on

Para comentar, explicar, anotar

To deal with

Tratar de

To outline

Esboçar, delinear

To give account of

Relatar, descrever

To allude

Aludir, fazer alusão, insinuar

To convey

Transmitir, transferir, levar

To describe

Descrever

To depict

Pintar, representar, descrever

To stress

Acentuar, insistir em, pôr o acento sobre

To emphasise

Dar ênfase

In my opinion

Na minha opinião

Quite obviously

Absolutamente óbvio

It is often said

Dizem que

To approve of

Aprovar, concordar, consentir

It might be mentioned

Poderiamos mencionar

To a certain extent

Até um certo ponto

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It could be said

Poderiamos dizer

As far as I’m concerned

No que me diz respeito

As we can notice

Como podemos notar

In accordance with

Segundo

In other words

Em outros termos

In short

Abreviando

For example

Por exemplo

In this respect

A esse respeito

After all

Apesar de tudo

As a result

Como resultado

In addition to

Além de

Along with

Assim como

Instead of

Em vez de

As well as

E também

Whereas

Ao passo que

While

Enquanto

Whilst

Embora

As a matter of fact

Na verdade

In fact

De facto

Indeed

Deveras, com efeito, na verdade

Actually

Realmente, na verdade

However

Todavia, contudo

Moreover

Além disso, demais, aliás

By contrast

Contrastando

Nevertheless

Não obstante, contudo

Notwithstanding

Apesar de, a despeito de

Despite

A despeito de

In spite of

Apesar de


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On the contrary

Pelo contrário

Contrary to

Contrariamente a

Unlike

Diferentemente de

Up to now

Até agora

So far

Até aqui, até agora

Nowadays

Hoje em dia, presentemente

From time to time

De vez em quando

Now and then

(idem)

Supposing

Admitindo que

Fortunately

Felizmente

Unfortunately

Infelizmente

Provided that

Contando que

Eventhough

Mesmo se

Although

Embora, se bem que

Though

(idem)

As for

Quanto a

Barely

Apenas, simplesmente

Merely

Meramente

Hardly

Apenas

Seldom

Raramente

Rarely

(idem)

Due to

Devido a

Either … or

Ou

Neither … nor

Nem

Even if

Ainda que, mesmo que

Eventually

Afinal, eventualmente

Including

Incluindo

In order to

Com o fim de

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In the meantime

Entretanto

Meanwhile

(idem)

Not to mention

Sem falar de

Quite

Perfeitamente, inteiramente

Since

Desde que, visto que

So that

Afim de que, para que, porque

Thanks to

Graças a

Whether (or not)

Quer … (ou não)

In the conclusion

Consequently

Como consequência

Thus

Assim, deste modo

Hence

Por isso

As a conclusion

Como conclusão

On account of

Devido a, por causa de

Owing to

(idem)

Therefore

Por consequência

To resume

Para retomar, recomeçar

To summarize

Para sintetizar, resumir, sumariar

To sum up

Resumir

To quote

Citar

A quotation

Citação

An understatement

Um eufemismo


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5. Expressions used in Letter Writing

EXPRESSIONS

1. Beginning of a letter

TRANSLATION

1) Como começar uma carta

Thank you very much for your letter of (date), asking if / enquiring about / enclosing / concerning …

Muito obrigada por a sua carta de (data) pedindo se / inquirindo á cerca de / incluindo / sobre

In reply to

Em resposta a

We have duly received

Recebemos devidamente

We acknowledge receipt of

Acusamos recepção de

2) Referring We are writing in connection with ……………….. to enquire about

2) Referir-se a Escrevemos em relação a …………para obter informações acerca de …………para obter informações concernentes a

………………. with regard to As requested

Como requerido

We remember you mentioning your need to… and we believe that the solution to your problem is the new …

Gostaríamos relembrar V. Excelência de nos ter mencionado a sua necessidade de ... e julgamos que a solução ao seu problema seria o novo ...

As promised

Como prometido

With reference to

Em referência a

Further to

Além de

In accordance with your instructions

Segundo as suas directivas

As you know

Como é do seu conhecimento

As far as we know

Tanto quanto sabemos

3) Announcing that… We thank you for your prompt delivery of our order nº… and are pleased to report that the goods arrived in good condition

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3) Anunciar que ... Agradecemos a sua rápida entrega da nossa encomenda nº e temos o prazer de o informar que as mercadorias chegaram em boas condições.



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We would mention that

Mencionaríamos que

We are interested in

Estamos interessados em

We wish to renew our stock of

Desejamos renovar o nosso stock de

In support of this view, I shall say that

Realçando este aspecto, diria ainda que…

We are planning to

Projectamos fazer

We are pleased to inform you that

Temos o prazer de os informar que

Delighted

Encantado

You will receive by (post), within the next few days…

Receberá por correio, dentro dos próximos dias...

We are pleased to inform you of the dispatch of your order nº

Temos o prazer de os informar do despacho da vossa encomenda nº...

We are sending you (herewith)

Junto enviamos

We enclose

Incluímos

We are sending you in separate cover

Enviamos por correio separado

We are sending you by a later mail

Enviamos por correio ulterior

…………………….… an early mail

………………. primeiro correio

The shipping documents – B/L, commercial invoice, Os documentos de envio – B/L, factura comercial, insurance certificate – have been handed to (Bank), apólice de seguro – foram entregues ao (Banco), who have accepted our draft for (amount of money) que aceitou o nosso levantamento pela soma de ... We attach for your information

Incluímos para uma melhor informação

We believe you will be interested in the enclosed copy of our latest illustrated catalogue showing some of the …

Acreditamos que estará interessado no nosso último catálogo ilustrado, que junto enviamos, mostrando alguns dos ...

We shall be forwarding a consignment of

Faremos seguir o envio de

The goods will be packed in accordance with the usual requirements

A mercadoria estará embalada segundo os requerimentos habituais

My fundamental objection to

A minha objecção fundamental a

We confirm that

Confirmamos que

We have received your indent nº… and we are pleased to inform you that we have dispatched the following goods … by …

Recebemos a sua encomenda nº ... e temos o prazer de informá-lo que enviaremos a seguinte mercadoria ... por ...

We are prepared to

Estamos prontos a


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We shall do our utmost to

Faremos o nosso máximo para

As you see

Como vê

We undertake to

Comprometemos-nos / encarregamos-nos

We are anxious to

Estamos impacientes por

We are considering

Estamos a considerar

We have duly noted

Anotamos devidamente

Our clients are increasingly looking for

Os nossos clientes estão cada vez à mais à procura de

We shall take the necessary steps to

Tomaremos as medidas necessárias a

We are taking ……………………….

Estamos a tomar....

We shall endeavour to

Faremos o possível para

We hasten to

Antecipamos, apressamos

We shall advise you in due course

Aconselharemos Vossas Excelências na devida altura

We suggest that

Sugerimos que

You will understand the advisability of an early order as we execute all orders in strict rotation. We should therefore advise you to order by the end of the month if you wish to have these articles in stock for

Entenderão as vantagens em encomendar o mais cêdo possível, uma vez que atendemos as encomendas na mais estrita ordem de chegada Caso pretendam obter este stock antes de …… aconselhamos que confirmem a encomenda antes do fim do mês.

We look forward to having your reply

Esperamos vivamente receber a vossa resposta

As soon as these requirements have been satisfactorily settled, we shall be glad to put your order into execution

Assim que estas condicões forem satisfeitas, teremos todo o prazer em executar a vossa encomenda.

Please forward

Agradecia que enviásse

We shall get into touch with

Entraremos em contacto com

4) Requiring We would be grateful if you could

4) Solicitar Ficaríamos gratos se pudessem

We would appreciate it if you could send us as soon Agradecíamos que nos enviassem tão depressa as possible quanto possível … (without delay)

... (sem demora)

Would you be so kind enough to

Teria a amabilidade de

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Would you be so kind as to

(idem)

Kindly

Amavelmente / gentilmente

Please quote us for the supply of the items listed on Agradecíamos que nos informassem sobre os preços dos artigos que figuram na lista que the enclosed form giving your prices … juntamente enviamos Will you please also state your earliest delivery date, your terms of payment and discounts for regular purchases

Would you please let us have your order rapidly to ensure delivery by As soon as the goods are delivered, we would appreciate your notifying us We take the opportunity to We take the liberty of We require Will you kindly send us the following items by We ask you to draw on us for the invoice value … days after sight through (Bank)

Queira ter a amabilidade também de mencionar a data de entrega mais próxima, as suas condições de pagamento e eventuais descontos para compras regulares. Agradecíamos que nos fizesse chegar a sua encomenda rapidamente a fim de assegurar a entrega da mercadoria antes de Assim que for efectuada a entrega, agradecíamos que nos informasse. Aproveitamos esta oportunidade para Tomamos a liberdade de Requeremos Teria a amabilidade de nos enviar os seguintes artigos por Pedimos que seja efectuado um levantamento relativo ao montante facturado de ... dias após entrega através do Banco

We are submitting you Submetemos ao seu parecer We draw your attention to the fact that

Chamamos a sua atenção para o facto que

We would point out that

Focamos que

May we remind you that

Gostaríamos lembrar Vossa Excelência que

This order is given strictly on condition of delivery on or before (date) and we reserve the right of cancellation after this date

Esta encomenda é feita estritamente segundo a condição de a mercadoria ser entregue em ou antes de (data) e reservamos-nos o direito de cancelar se esta data não for respeitada.

You have omitted to

5) Enquiring

Omitiu

5) Informar-se sobre

Will you please send us your prices for

Agradecíamos que nos enviasse os seus preços para

We would be grateful if you could give us a quotation for

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Would you mind sending us a quotation for

IImporta-se de nos enviar a cotação para

Please let us know your earliest delivery dates

Agradecia que nos desse a conhecer as datas de entrega mais próximas

We would appreciate if you could provide us with

Agradecíamos que nos fizesse chegar

We would be pleased to have

Teríamos grande prazer em ter

We should be obliged if you could give us some information about the financial standing (status) of the following firm and whether they are reliable and trustworthy, as its manager has recently required doing business with us.

Ficaríamos gratos se nos pudesse informar sobre a situação financeira da seguinte empresa e se são credíveis e de confiança, uma vez que o seu gerente mostrou interesse em negociar com a nossa empresa.

Any further information you may be able to give us will be appreciated, and your advice will, naturally, be treated in the strictest confidence.

Qualquer outra informação que poder nos comunicar seria muito apreciada e o seu parecer será, naturalmente, considerado estritamente confidencial.

We would be interested in knowing if you could grant us a special discount for We would like to know whether Could you state your terms for

Estaríamos interessados em saber se nos poderia conceder um desconto especial para Gostaríamos de saber se Poderia mencionar as suas condições de

How much would you charge for sending us a few Quanto é que cobraria por nos enviar algumas samples of amostras de...?

6) Replying to inquiries

6) Responder aos pedidos de informação

In reply to your inquiry of (date) , we are sending you

Em resposta ao seu pedido de informação recebido em ..., junto enviamos ...

At your request, we are sending you full details of

Como requereram, junto enviamos todos os pormenores de

We are sending you herewith our latest catalogue together with details of our terms and conditions We are sending you a pro-forma invoice for the items listed in your inquiry

Junto enviamos o nosso catálogo mais recente acompanhado de todos os pormenores das nossas condições de pagamentos e outras Enviamos uma factura pro-forma para os artigos figurando no pedido de informação que nos enviaram.

7) Ordering

7) Encomendar

Please supply the following

Agradecíamos que nos fornecesse o seguinte

Kindly forward through our agent (name) the following goods

Agradecíamos que tivesse a amabilidade de nos fazer chegar através do nosso agente (nome) as mercadorias seguintes

The material must be true to samples supplied

O material tem de ser idêntico às amostras fornecidas

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We enclose a trial order. If the quality is up to our expectations, we shall send further orders in the near future.

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Junto enviamos uma encomenda para experimentar. Se a qualidade corresponder ás nossas expectativas, em breve efectuaremos mais encomendas.

The overall length must not exceed …, and the total O comprimento total não deve exceder ... , e o peso total não pode ser mais de weight must not be over … If pattern …( or reference nº) is not available, please send pattern … or … instead

Se o padrão ...(ou referência nº) não estiver disponível, agradecíamos que nos enviasse o padrão ... ou a referência nº ...

If you have a similar article but of better quality please supply it instead, provided the price is not more than 10% higher.

Se tiver um artigo similar mas de qualidade superior, agradecíamos que nos enviasse no lugar do outro, na condição que a diferença de preço não seja superior a 10%.

Please note that delivery is required before (date) without fail

Gostaríamos lembrar que a entrega é requerida antes de (data) sem falta.

If sales are satisfactory, we shall make your brand Se os resultados das vendas forem satisfatórios, faremos da sua marca uma das nossas linhas one of our standard lines principais..

8) Reminding Please find enclosed a copy of your statement of account, the balance of which amounting to (….) is still overdue.

8) Segundas vias Junto enviamos uma cópia do estrato da sua conta, cuja soma de ... ainda está em dívida.

Lamentamos informá-lo de que o nosso Departamento de Contabilidade verificou que o We are sorry to inform you that our Accounts Department has checked that the amount (…) is still valor de ... da sua conta ainda está em dívida outstanding on your account. Presumimos que, devido a uma série de circunstâncias infelizes, não vos foi possível We presume that, owing to a series of unfortunate liquidar a sua última prestação que estava a circumstances, you were not able to settle the last pagamento em ... instalment due on (date). If, in the meantime, some action has been taken to settle your debt, please ignore this reminder.

Se, entretanto, já tiver liquidado a sua divida, agradecíamos que ignorasse este aviso.

If this sum is still due at the end of the month, your file will be handed over to our solicitor who be obliged to start proceedings against you, which we very much regret.

Se esta soma se encontrar por liquidar no fim deste mês, o seu processo será entregue ao nosso solicitador que se encontrará na obrigação de iniciar um processo contra Vossa Excelência, o que lamentamos grandemente.

On checking our accounts, we have found that referring to your invoice nº of (date) the total amount of (…) is still unsettled.

Ao verificar a nossa contabilidade, descobrimos que em referência à factura nº de ... a quantia total de ... ainda está por liquidar.

To our mutual interest, we hope this debt will be Para o nosso interesse mútuo, esperamos que esta settled as soon as possible. dívida possa ser liquidada assim que possível.


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9) Complaining We are sorry to inform you, that we have received neither the goods nor any explanation for the delay If our order nº… is not dealt with before the end of the month, we shall be compelled to cancel it. We would like to inform you that this is the second time such an accident has happened and that we are very disappointed with your service. f such an error occurs again, we shall be bound to look for other suppliers. We regret to inform you that, owing to faulty packing, one of our cases reached us in bad condition. As you have not been able to meet your delivery dates, we have lost some of our most regular customers. We think a substantial compensation should be paid to us for this highly inconvenient situation. How can a firm like yours let such mistakes occur?

10) Apologising

9) Queixas Lamentamos ter de informá-lo que não recebemos nem as mercadorias nem nenhuma explicação para um tal atraso. Se a nossa encomenda nº…. não for executada antes do final deste mês, encontrar-nos-emos na obrigação de a cancelar. Queremos informar que esta é a segunda vez que um tal acidente ocorre e que estamos muito decepcionados com a vossa prestação de serviço. Se um tal erro voltar a ocorrer, teremos de procurar outros fornecedores. Lamentamos informá-lo que devido a uma embalagem defeituosa, um dos nossos caixotes foi entregue em más condições. Visto não ter podido respeitar o prazo de entrega, perdemos alguns dos nossos clientes mais regulares. Pensamos que uma indenização significativa deveria sernos paga a fim de compensar esta situação desagradável.

Como é que uma empresa como a vossa deixa que tais erros aconteçam?

10) Pedindo desculpa

We are sorry that

Lamentamos que

We very much regret that

Lamentamos imenso que

We ( must) apologise for

Pedimos desculpa por

We apologise for the inconvenience

................................ pelo incómodo

Under the circumstances, we cannot be held responsible for any damage during transport. All claims have to be lodged with the shipping company

Dado às circunstâncias, não nos podemos considerar como responsáveis por os estragos ocorridos durante o transporte. Todas as queixas têm de ser dirigidas à empresa de transporte

Owing to unforeseen circumstances we have not been able to honour our commitments, but we can assure you that next time we will do our best to give you entire satisfaction.

Devido a circunstâncias imprevisíveis, não nos foi possível honrar os nossos compromissos, mas certificamos que numa próxima ocasião faremos o nosso melhor a fim de vos dar inteira satisfação.

The insurance company will send you an adjuster to A companhia de seguros vos enviará um perito para avaliar a importância dos estragos. assess the amount of the damage. Gostaríamos pedir desculpa por este malWe would like to apologise for this misunderstanding and we can assure you that such entendido, e confirmamos que tais erros não voltarão a acontecer. errors will not occur again.

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We are unaware that

Desconhecemos que

We are afraid that

Receamos que

We are not in a position to

Não estamos numa situação que nos permita

We are unable to

Não nos é possível

Much to our regret

Lamentamos imenso mas

We assume that

Julgamos que

We assure you that

Certificamos que

Unless we hear the contrary

Somente em aviso contrário

There is little doubt that

Não restam dúvidas quanto

É inútil dizer que teremos todo o prazer de Needless to say that we will be delighted to replace substituir todos os artigos que não correspondem all the articles that do not fit your requirements. aos seus requerimentos

11) Ending

11) Finalizando

We trust that your satisfaction with this initial order Estamos confiantes de que a sua satisfação para com will afford us further opportunities of doing business esta encomenda inicial nos permitirá obter outras oportunidades de negociar com Vossas Excelências. with you. We trust you will appreciate our efforts to complete these orders in due time

Estamos seguros de que apreciarão os nossos esforços para conseguir executar estas encomendas nos prazos previstos.

Thank you in advance for your future orders

Para já agradecemos as encomendas que poderão efectuar no futuro

Thank you in advance for your reply and your courtesy.

De avanço agradecemos a sua resposta e delicadeza para com a nossa empresa.

If you require further particulars / information / details

Se desejar obter mais pormenores /informação

We would welcome the opportunity to

Ficaríamos gratos por

We are at your entire disposal

Ficaremos à sua inteira disposição para

Esperamos ter a ocasião de o ouvir / ver / receber na We are looking forward to hearing from you / to nossa fábrica / nos nossos escritórios / nas nossas seeing you / to receiving you in our (factory / offices instalações / premises)

We hope to have the opportunity of winning your custom and look forward to the pleasure of welcoming you to our new showrooms You will be most heartily welcome


Esperamos ter a oportunidade de ganhar a sua confiança e estamos desejosos de ter o prazer de o receber no nosso mostruário. Será muito bem-vindo

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12) Closing salutations Please give my best regards to

12) Fechos de correspondência Agradeço que transmita os meus melhores cumprimentos a

Best regards / Respectfully / Yours sincerely / With Com os meus melhores cumprimentos / atentamente best wishes / Yours faithfully

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6. The Layout of a Business Letter

Introduction

Nowadays we have at our disposal a wide range of means of communication attending our various needs and demands. Nevertheless, the business letter, fax or email are the most often used all over the world, as they represent a permanent record which may be referred to as an evidence later. Moreover, we can carefully plan, organise and draft the contents of any of these means and we have the possibility to deal with intricate or lengthy subjects without losing track of whatever matters. Letters may be a means of conveying confidential information as well. The present trend of letters tends to a freer, less formal style as it is designed for easy reading, as time is scarce. Therefore there are essential pieces of information that it must convey: 1.

WHO wrote it

2.

WHEN was it written

3.

TO WHOM it was addressed

4.

WHY it was written

There are certain guidelines to follow while presenting your letter, such as the full blocked lay-out, which means that every line begins at the left margin lined up with the left edge of your letter head, and punctuation must be as free as possible. Parts of a Business Letter The letter head

It is printed or engraved on the firm’s stationery and should contain the name of the company, its address, telephone number, fax, email, internet site References

You must mention your reference and that of the person you are answering to if previously mentioned. They normally consist of the initials of the sender / date or number of mail


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•


Date

Do not use abbreviated forms of writing it. There is no need to put “th” or st” after the day of the month •

Special message

It can be “For the attention of” / “Urgent” / “Confidential •

Name and address of the recipient : inside address

It should correspond to the name and address on the envelope. •

The opening salutation

It is limited to the following forms: • “Sir”; “Dear Sir” ; “Dear Sirs” or even ”Gentlemen” / “Dear Madam” ; “Mesdames” . These salutations are recommended whenever you wish to be formal or if you have not exchanged any letters previously with your correspondent. • “Dear Mr Turner”, “Dear Ms Turner” (to an unmarried or married woman) , “Dear Mrs Turner” (to a married woman) , “Dear Miss Turner” (to an unmarried woman) , “Dear Andrew” (to a friend or someone you know well) •

Subject heading

It must be concise and overall it must sum up in a few words the main issue of your letter. •

The Body of the letter

It must be clear and courteous. Its style should be easy to read and its ideas should be concisely exposed. Separate aspects of the same subject should be dealt with in separate paragraphs, and entirely different matters are to be dealt with in separate letters. •

The Closing Salutation

It should correspond to the opening salutation. However, “Best regards” is both formal and friendly. Underneath the closing salutation there should be mentioned the company of the sender.

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Opening Salutation

Closing Salutation

Dear Sir / Dear Madam

Yours faithfully / respectfully

Dear Mr. Turner / Ms Turner /

Yours sincerely / Best regards

Mrs Turner / Miss Turner Dear Andrew

•

Best wishes / Best regards

The Signature

It authenticates and fixes the responsibility for the letter. The name and position held by the writer should be mentioned immediately underneath his or her signature. EX:

(signature) Name of the sender Designation or position

•

Enclosures

It indicates that something is to be sent with the letter and also the number of documents that are enclosed: “Encl. 2”


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7. Punctuation

Introduction

In most business letters free punctuation is adopted, nevertheless it may have its part to play in avoiding ambiguity. In order to do so, here are some fundamental rules to keep in mind. 1.

Capital letters We use them to start a sentence, for proper nouns, for titles and certain abbreviations.

2.

A full stop We use it to mark that the sentence is completed. It was used after initials or titles until recently.

3.

A comma ( , ) It marks a breathing point, a short pause in a sentence. It is advisable to use a comma: - to separate words in a description, list, etc…

4.

•

To focus on a word or to introduce a speech at the beginning of a sentence. (EX: First, … / as we were approaching the meeting room, my heart started pounding intensely.)

•

To add a further detail to a fact. (EX: It was clear, as he showed the evidence, that she was guilty.

•

To avoid confusion

A semi colon ( ; ) It brings a longer pause to the reading than the comma does.

5.

•

It is used to point out a contrast in a description of facts (EX: Mary played tennis beautifully; Ann could not stand it.)

•

It separates elements of a description or a list, stressing their order of use or importance.

A colon ( : ) It introduces a description or list, adds an example to what had been stated previously. It introduces direct speech or announces a quotation.

6.

Parenthesis or round brackets ( ) They convey additional meaning to the sentence or the exposed idea; sometimes a comma may replace them.

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The Hyphen ( - ) It joins two words so they form a unity. It also divides words at the end of the lines, even though with the word processors it is useless to do so.

8.

The simple dash ( -- ) To stress a change that occurred in an idea or thought. It also adds further details to an explanation.

9.

The double dash ( -- ……… -- ) They are used as the brackets are but add further emphasis.

10.

The exclamation mark ( ! ) To express amazement.


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8. Enquiries / replies / price quotation

Inquiries or enquiries

It is a simple kind of letter that anyone has to write at some time or another, nevertheless it must include: • the reference of how you have been informed of the name, address and products sold by your correspondent. • You may enquire about price quotations, delivery dates, terms of payment, discounts, credit facilities, after-sale service, etc… • In the closing salutation you may thank your correspondent for the information provided.

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• Turner & Co 30, Sunset Crescent Preston, Lancashire United Kingdom Tel. 77789001 Fax 77789002 Our ref

AT / 4 –2-03

4 February 2003 For the attention of Ms Sylvie Guerard Chevignon SA 15 Rue Lafayette Paris IX France

Dear Ms Guerard Subject: enquiry about products and terms I have just obtained your contact through a common acquaintance of ours, Mrs Price, who kindly showed me some of your products. We have several fashion stores spread out in the United Kingdom and the Republic of Ireland and wish to widen our range of brands in exhibited in our stores. Will you be so kind as to send us a copy of your latest catalogue for the Summer collection along with the price lists? We would be grateful if you could also state your terms of payment, earliest delivery dates and discounts for regular purchases. We look forward to hearing from you. Yours faithfully, Turner & Co Andrew Turner Buyer


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Replies to enquiries

These letters do not need to be long but should always be polite and direct to the point. They should avoid any superfluous detail.

Chevignon …. Your ref AD / 4-2-03 Our ref

SG / 103.2.3

10 February 2003 For the attention of Mr A Turner Turner & Co ….

Dear Mr Turner Subject: reply to enquiry In reply to your enquiry, we are sending you under separate cover, our new catalogue with the Summer collection, with the price list and special discounts for orders in bulk. We can supply any of the items, in the quantity you desire, within 6 days. After studying our prices and liberal trade-terms, you will understand the advisability of an early order, as we execute all orders in strict rotation. We should therefore ask you to forward your order by mail, fax or email by the end of the month if you wish to have these articles in stock for the Summer season sales. We thank you for your enquiry, and we are looking forward to receiving your order. Your faithfully, Chevignon Sylvie Guerard Sales Manager

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9. Orders and execution of orders

Orders

These letters should be brief, accurate and without any ambiguity. Here is a list of some of the points that they may include: 1. Reference to catalogue or list 2. Reference number of the item, colour, pattern, model, line, etc… 3. Quantity, number, weight, length, etc, must be clearly stated for each article. 4. Alternative goods acceptable, if exact goods required are not available. 5. All documents required – invoices, B/L (Bill of Lading), customs documents, etc. 6. Full instructions for packing. 7. Shipping or forwarding instructions, with details of warehousing, route, agents, etc. 8. Details of payment. 9. Delivery dates


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TURNER & Co Your ref Our ref 27 February 2003 For the attention of Ms Sylvie Guerard Chevignon … Dear Ms Sylvie Guerard Subject: Order of goods Thank you for the catalogue and price list which you so promptly sent me. I have decided to purchase the … Our national transport service, Dud and Dud, will be sending you a lorry to Paris IX as soon as our order is executed. They have quoted me a reduced rate for a return load from Spain in the first week of March and I would like to take advantage of it in case the goods are ready by then. Please inform me as that possibility. As soon as I receive your invoice, I shall ask you to draw on us for the total amount 30 days after sight through Barclays Bank, London. Yours faithfully, Andrew Turner Buyer

Execution of orders

Usually an order is acknowledged at once, often in the form of a repetition of the articles ordered, which serves as a check on the accuracy of the order. These letters must be courteous and refer to the goods. They must state that the order will be attended to and that the delivery will be as prompt as possible or in accordance to the requirements expressed previously and agreed by both companies.

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CHEVIGNON … Your ref Our ref 3 March 2003 For the attention of Mr Andrew Turner Turner & Co … Dear Mr Andrew Turner Subject: Execution of your order nº… Thank you for your order for: …. It is already being taken care of and there is no difficulty in getting the goods to you by the date you require. Therefore you can inform your transport service that you may take advantage of their reduction rate. We shall draw on you for the invoice value Euros 32,000 at 30 days after sight through Barclays Bank, London, to whom we have handed the commercial invoice, the Bill of Lading, and the insurance policy taken out with the Fidelity Insurance Company. The London branch of Lloyds Bank will deliver these documents to you on the date that you honour our Bill of Exchange. As soon as these goods are delivered in London, we would appreciate your notifying us. We trust your satisfaction with this initial order will afford us further opportunities of doing business with your stores. Best regards Chevignon Sylvie Guerard Sales Manager


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10.


Follow-up Letters

They are necessary whenever there is no reply after an enquiry. They should not show surprise or regret at not having received an order and should avoid any aggressive tone. They must be polite and concise. Harmer Ltd Shoe Makers 17, St James Street Canterbury Your ref Our ref 16 May 2004 For the attention of Mrs Samps Nice Foot Ltd 23 Prince Phillip Avenue Edinburgh Dear Mrs Samps Subject: Follow-up letter to an enquiry. When you visited our stand at the English Fashion Exhibition you were interested in our Winter collection. At your request, we sent you full details of this new collection, but at that time we could not guarantee delivery before October. This may be the reason for which you have not placed an order with us. However, with the increasing demands on our lines, we have extended production to another part of our factory, and are now in a position to offer delivery by September. As you may not have at hand the catalogues we provided during your visit, we are enclosing our latest ones. A first limited order can be delivered within a fortnight, so that you can display models in your stores, and you can check how successful our models are. Yours faithfully, Harmer Ltd James Jens Head of the Sales Department

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Invoicing and Payment

Most business transactions are conducted on credit terms by which the customer is allowed a certain time for payment, which might vary from 14 days to 6 months. Nevertheless, credit payment raises certain problems when a customer is new and the supplier usually asks for references. Asking for bank references

…. Dear Sirs, We were very pleased to receive your order for gods to the value of … As this is our first transaction with you, will you kindly send us the name of a bank or firm who would be willing to act as a referee for you? As soon as these requirements have been satisfactorily settled, we shall be glad to put your order into execution. We hope that this order will be first of many and will establish a long and agreeable business association. Yours faithfully, …. Inquiring about a new customer’s financial status

… Dear Sirs, We have recently received an order for … from ….Ltd. They have given us your firm as a reference and we should be obliged if you could give us some information about their financial status and whether they are reliable and trustworthy. Your advice will, naturally, be treated in the strictest confidence. Thank you in advance for your reply. Yours faithfully,


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The invoice

It must bear the following statements: • the seller’s name, address, Trade Register number, etc… • the date and number of the invoice • the buyer’s name and address • the description of the goods (reference number, quantity, unit price, etc…) • the total price plus taxes (Value Added Tax), reductions if applicable are subtracted to find the total price to be paid. • Order number, delivery number. • Means of dispatch • Weight of the items • Date and means of payment If the customer has been overcharged, a credit note is issued to avoid any correction. The amount of this note is deducted from the next invoice. If the customer has been undercharged, then a debit note is made out. Payment

The buyer wishes to prove that the goods sent to him have been paid for or will be paid for in accordance to the agreed terms. Most of the times in business transactions payment is made by a cheque, a Bill of Exchange, or a promissory note. Any of these documents may serve as proof.

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Reminders / Claims / Complaints

In spite of all the care usually given to the handling of an order, errors do occur and give rise to complaints. The letter of complaint should be reasonable and understanding. It must state clearly what is wrong and pointing out the inconvenience caused, supported by facts in order to prove that the complaint is duly justified.

….. Dear Sirs, On March 23, we requested a quantity of blue jeans according to the description on your catalogue, for May 4. Our order was placed for: …. We received your acknowledgement of this order, dated April 2, promising prompt shipment. In order to enable to check this point, we shall enclose a copy of this document. Two months later, we are still expecting the goods to be delivered and we have not received any explanation for such a delay. As long-time customers of your firm, we feel entitled to better service than this. Please advise us by return of post when we may expect delivery of this order. If we cannot receive the goods that we ordered by the end of the month, we must ask you to cancel the whole order, and we shall look for other suppliers. Best regards,

…


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Ficha de Avaliação Global No. 1

Global Grammatical Review

1. Multiple Choice Questions : Put a circle around the correct answer : (20 Marks) 1.

2.

3.

4.

312

It’s getting colder and colder. I think winter has set … a)

In

b)

Up

c)

Out

d)

off

The whole dramatic issue was brought … by a minor statement. a)

Up

b)

About

c)

Off

d)

in

Nobody expected him to carry … his mission so beautifully. a)

Up

b)

Off

c)

Out

d)

over

A good scientist does not take anything … granted. a)

On

b)

Off

c)

For

d)

In

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The chairman waited for the agitation to die … a)

Over

b)

Off

c)

In

d)

down

She was … a very successful manager. a)

told to be

b)

talked of being

c)

spoken to be

d)

said to be

I’m at a loss what … to convince accept signing this contract. a)

Do

b)

to be done

c)

doing

d)

to do

Is there anything I can do to stop … such risks? a)

that they take

b)

them take

c)

them to take

d)

them taking

I look forward … that extraordinary presentation of your whole team. a)

listening to

b)

to listening to

c)

to listen to

d)

listen to


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10.

11.

12.

13.

14.

314


These clients insisted … earlier, as they had a plane to take later that day. a)

to come

b)

coming

c)

on coming

d)

any answer

Prices are likely … again. a)

to go up

b)

to going up

c)

going up

d)

gone up

He promised … his best. a)

Doing

b)

to do

c)

to doing

d)

any answer

I didn’t mean … rude. a)

Being

b)

and be

c)

to being

d)

to be

I wonder how she … come here, after what she had done. a)

dared to

b)

dared

c)

dared have

d)

dares have

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18.

19.

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I think we … tell her the truth immediately. a)

had to

b)

needed

c)

must

d)

any answer

How such a marketing strategy … our company is not obvious. a)

has to help

b)

is to help

c)

must help

d)

any answer

I’d like this parcel … sent at once. a)

to be

a)

was

b)

were

c)

should be

That he … chairman is out of the question. a)

Becomes

b)

Became

c)

will become

d)

should become

Take … measures you think most appropriate a)

Whatever

b)

However

c)

as though

d)

none


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20.


If anyone …, let me know at once. a)

Ring

b)

Rings

c)

should ring

d)

either b) or c)

2. Fill in the gaps with words expressing quantity: (5 Marks) 1.

The restaurant was almost empty, there were few customers in it.

2.

If I had had more time, I would have visited The National Gallery in London.

3.

She had so many things to do that she did not know what to begin with.

4.

There’s no / some paper left, could you go and fetch ………..?

5.

My secretary spent many hours preparing that report for the auditor.

3. Fill in the gaps with the correct article: (10 Marks) 1.

(0) hope never failed him during the negotiation of the contract.

2.

I haven’t the courage to tell him that he has been laid off.

3.

(0) Princess Diana was a great friend of theirs.

4.

He didn’t have much confidence but the confidence he showed us under those circumstances surprised me.

5.

He is known to be an honest man.

6.

The United States of America and (0) France have been invited to participate in that meeting.

7.

Tim plays (0) football and sometimes he plays the piano with a band.

8.

(0) television has revolutionised the means of communication and information much more than (0) radio.

9.

Jimmy likes the music of the eighteenth century.

10.

316

(0) money can’t buy happiness.

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4. Complete the underlined words in the following sentences with the correct suffix from the following list: -hood ; -ful ; -ish ; -ness ; -ly ; -less ; -ship. (10 Marks) 1.

Not being sure about his client’s demands he tactly avoided the subject.

2.

In the sunshine everything looked bright and colourful

3.

She rightly Protested about being kept waiting for so long.

4.

Some workers objected to the crudeness of this manager’s language when addressing them.

5.

How can he be foolish enough to believe that silly story?

6.

Careness accounts for most serious accidents on the road.

7.

Childhood is usually regarded as a time of happiness .

8.

Real friendship never dies.

9.

His secretary died after a long and uneventful life.

10.

In these hard times, such selfish behaviour is rather shocking.

5. Complete the following comparisons: (5 Marks) 1.

Teenagers are not so conservatives as their elders.

2.

English people are usually more reserved than Italians are.

3.

Office work is lest tiring than housework.

4.

It takes nearly as much time to reach London airport by bus from the terminal as it does to fly from the airport to Paris.

5.

The older he gets, the more experience he gains.


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6. Conjugate the verbs between brackets at the correct tense and form : (20 Marks)

318

1.

Look at these naughty people! They are laughthing (to laugh) at that poor girl.

2.

“Have you seen her lately?”. “Yes! I saw (to see) her a few days ago.

3.

When he arrived at his office, his secretary was speaking (to speak) on phone.

4.

I’ll call you when you are (to be) ready.

5.

I know (to know) Mr. Thompson for ages.

6.

He keeps looking (to look) at his watch.

7.

He had been working (to work) with this company for fourteen years when he was dismissed.

8.

What would you do (you / to do) if you were rich?

9.

He would have come at 9:00, if you had asked (to ask) him to.

10.

I have sent (to send) that letter a week ago.

11.

As soon as he comes (to come) I’ll make him let (to let) me attend (to attend) tomorrow’s meeting.

12.

She can’t help being (to be) grateful for what he had done to her family.

13.

He looked away quickly so that she could not have (not to discover) that he was sad.

14.

I wish you would be (to be) happier.

15.

Our accountant had collected (to collect) all the relevant information before the auditors arrived the other morning.

16.

Do you mind giving (to give) me M&M’s file, please?

17.

I’d rather be processing (to process) information than attend clients.

18.

The supplier had waited (to wait) for hours when he was finally received in the accountant’s office.

19.

They spend (to spend) all their weekends at home.

20.

We had been (to sleep) for a few minutes when the telephone rang.

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7. Fill in the blanks with the correct postposition or preposition: (5 Marks) 1.

Please, forgive me for being late.

2.

What are you thinking about

3.

He had lost his key and he was desperately looking for it.

4.

I can’t listen to every of your complaints at the same time.

5.

You can’t depend on the others’ help all your life.

6.

We are no longer interested in your services.

7.

He insisted on coming at 10:00 a.m.

8.

He told he would show us the city arround.

9.

Take off your coat, if you want, it’s rather warm in here.

10.

During our last meeting, James came out with the most brilliant idea.

8. Fill in the blanks with the correct relative pronoun: (10 Marks) 1.

Miss Thurp, whom I have known for many years, is coming to visit us next week.

2.

The chair on which you are sitting is broken.

3.

Which of these files are you working on?

4.

The client whose car is parked in the drive-way must take parked it in the clients’ parking lot.

5.

I shall introduce you to a man that can speak Chinese.

6.

Success is not the only thing that matters.

7.

He asked me what I thought about the case.

8.

I don’t care whom with you are going out with.

9.

Mozart, whose music is the most beautiful expression of the soul, died at the age of 36.

10.

How have you been up to?


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9. Write the following sentences at the reported speech: (5 Marks) 1. “Don’t make such a noise”, he ordered the people in the hall. He ordered the people in the hall not to make such a noise. 2. “I’ll never help you again”, John told her. John told her he wouldn’t never help her again. 3. “Can you lend me that book once you finish reading it?”, he asked Fred. Fred was asked if he could lend him that book once he had finished reading it. 4. “I’m afraid I must go at once”, he said in a hurry. He said in a hurry that he was afraid he had to go at once. 5. “What will you tell your client when you meet him?”, she asked. She asked what would he tell his client when he met him.

10. Transform the following sentences into the passive voice: (5 Marks) 1. Secretaries often write letters in English. Letters are often written in English by Secretaries 2. Mr Patterson has already paid for the drinks. The drinks have already been paied by Mr Patterson 3. They told him not to make a rude remark about the quality of the products. He was told by them not to make a rude remark about the quality of the products 4. Every month they receive English clients. English clients are received Every month by them. 5. We didn’t close the contract because you took too many risks. The contract was not closed because he took too many risks.

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Ficha de Avaliação Global No. 2

Global Accounting Review

1.

Write an essay on the part played by a managing director in a business organisation. Show the positive and negative aspects of his/her job. Mention some of his/her responsibilities and daily tasks. (5 Marks)

2.

Write a conversation that a accountant and a managing director are having on the closing of the accounts for the year. Don’t forget to mention the possibility for calling the General Board of Directors annual meeting soon. (5 Marks)

3.

Read the following text: (10 Marks) “Fair Good Co. Ltd. is a factory situated in Porto. It produces footwear for a well known American department store, located in New York. U.S.A.. It exports its goods through a forwarding agent, Shipping and Forwarding Ltd. Within two weeks it will export four containers of 40 feet each of 10.000 ready packed pair of women (2.500), men (2.500) and children (5.000) shoes, with a gross weight of 1.5 kg each, for a total value of 250.000 Euros, from Lisbon to N.Y. City, to arrive before September 15, well in advance for Christma’s selling period.” Use some of this information to fill in the B/L form.

4.

Write a letter to your supplier of kitchen ceramics ordering a certain quantity of items. Place the order for January 1st.. Ask for colors, sizes and quantities, as well as a previously sent sample of your own choice. (5 Marks)

5.

Reply to your own letter in the name of your supplier referring technical difficulties in fulfilling your demand for the date required, exposing the reasons for that delay. (5 Marks)

6.

Explain the differences between Direct and Indirect Deliveries. (5 Marks)

7.

Explain what are the main steps an Accountant has to fulfill in his job. (5 Marks)

8.

Mention a few differences between Accrual Accounting and Cash Accounting. (5 Marks)

9.

Refer which are the primary users of both a Management Accounting and a Financial Accountig system. (5 Marks)

10.

Which financial documents are usually required by any company’s record-keeping system? (5 Marks)

11.

Determine which are the Assets, Liabilities and the Shareholders’ Equity to draw up a balance sheet using the following information given in Euros:(20 Marks)


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1.

Accounts Receivable

325.903

2.

Retained Earnings

293.768

3.

Accounts Payable

278.344

4.

Share Capital

250.000

5.

Inventory

223.476

6.

Cash

162.733

7.

Long Term Debts

100.000

8.

Furnishings

75.000

9.

Tooling, Molds

60.000

10.

Equipment

50.000

11.

Intellectual Property

25.000

12.

Bank Line

0

12.

Write a letter to a client acknowledging an order received yesterday. Enclose the pro−forma invoice for the ordered products and refer to the new catalogue with the new line of products you are sending now by separate mail. (5 Marks)

13.

Your client received your catalogue and sent some inquires on the new products. Confirm that the products will be ready for the next season and early orders will be settled according to a first in first out priority system. (5 Marks)

14.

You received a letter of complaint from your client, stressing his/her disappointment regarding the handling of the order as the products of the new collection recently received had defects on a 2% basis. Write a letter of explanation to your client mentionning what happened with this and other orders. (10 Marks)

15.

What would you say to your client in order to recognise your responsabilities in the process? (5 Marks)

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Resolutions …/

6. In a Direct delivery the buyer is given a delivery note in duplicate. A copy must be signed by the buyer and sent back to the seller. In the Indirect deliver, the seller sends the buyer a document called a consignment note which lets the buyer know the date the goods were shipped and the means of transport used. Before taking delivery of the goods and signing the delivery note, the consignee must make sure that the goods have been delivered in good condition. 7. Accountants must keep the books and accounts up-to-date. In joint-stock companies the auditors check out these books periodically, overall before the annual shareholders’ meeting. The auditors are chartered accountants whose job is to make sure that all transactions have been correctly recorded in order to prevent any fraudulent action or embezzlement. The Accounts Department is also responsible for seeing that the budget is respected by keeping an eye on production costs, making inventory and by drawing up the balance sheet which is used to calculate profits, losses, taxes. Certain books are compulsory, like the cashbook, the journal, the ledger, but also the Accounts Payable book (bills, invoices to be paid to the suppliers), the Accounts Receivable book (sums to be paid by the debtors), and the Customers’ Accounts book which indicates the sums owed by customers who pay on credit. In order to calculate a price accurately, other accounts are required. For example, statements are regularly sent or downloaded from the production departments detailing the raw materials and energy used, all labour costs, production losses and other relevant information. By adding sundry expenses for things such as packing or painting, and overheads, the production cost can be calculated and the profit margin fixed. 8. Accrual accounting is the record of revenues and expenses in the tax period in which any business transaction takes place. The accountants record a revenue as the amount of a transaction that will be received when the transaction is complete. Accountants, then, add the sales figures to the income ledger. The sales may occur a few months before the payment is received, but they must be recorded in the year they have been done, independently of the date of payment. This system is a measure to control performance mainly used by corporations in their financial reports. Cash accounting is the record of revenues at the time when payment is received. 9. The primary users of a Management Accounting are the Organisation managers, the Chief Executive Officers and the Chief Operating Officers. The primary users of a Financial Accountig system are internal and external parties to an organisation, notably Organisation managers, Investors, Government agencies, Suppliers, banks and lenders. 10. The three financial documents are the a balance sheet (is a picture of a company's financial situation and position at a precise moment in time. It shows the company's assets − current assets, fixed assets, intangible assets − current and long-term liabilities and the shareholders equity. It is prepared at least once a year), the income statement (USA) or profit and loss account (UK) (gives information on the company's financial history and financial operations throughout a year. It subtracts all expenses from all revenues in order to show the company's net income − profit and loss − at the end of the period. The analysis of the performance of a company results


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from the comparison between the income statements of several years) and the document on the changes in financial position (USA) or cash-flow statement (UK) (it shows the movement of cash, or working capital, along with its sources and uses, within an organisation during an accounting period. It forms an endless cycle starting in the purchase of materials, the payment of the employees' salaries. These investments lead to production, which leads to sales and cash. This statement helps to know where a company can find its financial sources, where is its capital invested and what future plans it can really afford). 11. Balance Sheet ASSETS Cash

162.733

Inventory

223.476

Accounts Receivable

325.903

Total Current Assets

712.112

Equipment

50.000

Furnishings

75.000

Tooling, Molds

60.000

Intellectual Property

25.000

Total Fixed Assets

210.000

TOTAL ASSETS

922.112

LIABILITIES Bank Line

0

Accounts Payable

278.344

Long Term Debts

100.000

Total Liabilities

378.344

SHAREHOLDERS EQUITY

324

Share Capital

250.000

Retained Earnings

293.768

Total Equity

543.768

LIABILITIES + EQUITY

922.112

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BIBLIOGRAFIA CONSULTADA

SANDLER, P.L. e C.L.Stott (1987), Manage with English, Oxford Univ Press. Londres TULIS, G. e M. Lannon (1997), Insights into Business, Nelson English Teaching, Londres BRIEGER, N. e J. Comfort (1998), Finance, Prentice-Hall International, Londres BRIEGER, N. e G. Sweeney (2000), The Language of Business English, Longman, Londres HEDGES, R. (2002), Running Your Own Business, Law Pack, Londres


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