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IEFP - ISG

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Colecção MANUAIS PARA APOIO À FORMAÇÃO EM CIÊNCIAS EMPRESARIAIS

Título Inglês Comercial Básico


Suporte Didáctico Guia do Formador
Coordenação e Revisão Pedagógica IEFP – Instituto do Emprego e Formação Profissional -
Departamento de Formação Profissional
Coordenação e Revisão Técnica ISG – Instituto Superior de Gestão
Autor Anabela Horta/ISG
Capa IEFP
Maquetagem ISG
Montagem ISG
Impressão e Acabamento ISG
Propriedade Instituto do Emprego e Formação Profissional, Av. José
Malhoa, 11 1099-018 Lisboa
Edição Portugal, Lisboa, Dezembro de 2004
Tiragem 100 exemplares

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

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. Textos Complementares para o Formador.................................................................. 225

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

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


2. Plano das Sessões ..................................................................................................... 230
3. Actividades / Avaliação ............................................................................................... 231
4. Transparências........................................................................................................... 242
5. Textos Complementares para o Formador.................................................................. 257

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

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


2. Plano das Sessões ..................................................................................................... 266
3. Actividades / Avaliação ............................................................................................... 268
4. Transparências........................................................................................................... 277
5. Textos Complementares para o Formador.................................................................. 295

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

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


APRESENTACAO GLOBAL DO MÓDULO IEFP

1. OBJECTIVOS GLOBAIS DO GUIA

O Guia do Formador de Inglês Comercial I foi desenvolvido a partir do guia de formando e 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.


IEFP APRESENTACAO GLOBAL DO MÓDULO

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
APRESENTACAO GLOBAL DO MÓDULO IEFP

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: 5
vocabulário adquiridos neste capítulo, tanto em
expressão oral como escrita. • 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 • Vocabulário: 4
Presente e do Futuro.
• Textos: 7
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.
IEFP APRESENTACAO GLOBAL DO MÓDULO

Chapter III: Aplicar os tempos do Passado. • Gramática: 6


The Management Conhecer os verbos irregulares mais usados. • Vocabulário: 2
Process and Accounting
Reconhecer e utilizar alguns dos “Phrasal Verbs” • Textos: 7
mais comuns.
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. • Gramática: 7
The Accountant’s Role in Reconhecer as peculiaridades de alguns verbos • Vocabulário: 4
a Business Organisation da língua Inglesa.
• Textos: 4
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 Formar adjectivos e substantivos a partir de • Vocabulário: 3
Department prefixos e sufixos.
• Textos: 6
Reconhecer e utilizar o caso possessivo.
Identificar e aplicar termos técnicos de
contabilidade.
Registar dados contabilísticos.
Efectuar uma folha de balanço.
APRESENTACAO GLOBAL DO MÓDULO IEFP

Chapter VI: Identificar e utilizar a Voz Passiva e o Discurso • Gramática: 6


Indirecto.
Business • Vocabulário: 2
Correspondence Avaliar os conhecimentos sintácticos adquiridos
ao longo do módulo. • Textos: 7

Identificar e utilizar termos de ligação na


expressão escrita.
Aplicar termos e expressões próprios à
correspondência comercial.
Escrever várias cartas comerciais.

TOTAL:
90 HORAS
IEFP APRESENTACAO GLOBAL DO MÓDULO

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.


APRESENTACAO GLOBAL DO MÓDULO IEFP

7. RECURSOS DIDÁCTICOS

• Um retroprojector com uma lâmpada sobressalente.

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

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

• Jornal: Financial Times; Wall Street.


IEFP APRESENTACAO GLOBAL DO MÓDULO

8. BIBLIOGRAFIA RECOMENDADA

SANDLER, P.L. e C.L.Stott (1987), Manage with English, Oxford Univ Press. Londres

TULIS, G. e M. Lannon (1997), Insights into Business, Nelson English Teaching, Londres

BRIEGER, N. e J. Comfort (1998), Finance, Prentice-Hall International, Londres

BRIEGER, N. e G. Sweeney (2000), The Language of Business English, Longman, Londres

HEDGES, R. (2002), Running your own Business, Law Pack, Londres


I. THE NUMBERS COUNT

ACCOUNTING
ENGLISH I
I. THE NUMBERS COUNT IEFP

1. RESUMO

1. O conhecimento das regras de aplicação dos artigos definido e indefinido, dos pronomes
pessoais sujeito e objecto, dos adjectivos possessivos, da posição dos adjectivos, dos
demonstrativos e a introdução à utilização dos auxiliares “to Be” e “to Have” constituem a
primeira parte deste capítulo. São as bases gramaticais indispensáveis a uma aprendizagem
sólida da língua Inglesa.

2. Conhecer o alfabeto em Inglês evita muitos erros de leitura e pronunciação; é então a partir do
seu estudo que se inicia esta segunda parte do Primeiro capítulo dedicada ao vocabulário
elementar. Seguem-se os números cardinais e ordinais, as profissões com definições em
Inglês, e os objectos e tarefas familiares do dia-a-dia de uma secretária. Contudo, os
escritórios não são apenas locais de trabalho, mas sim também evidências de uma evolução
económica, cultural e social, como o texto “Old and New Offices” o demonstra.

3. A contabilidade envolve várias componentes e tarefas. Esta terceira parte do Primeiro capítulo é
dedicada à sua introdução, e à sua evolução histórica.

4. Os dados que a contabilidade pode fornecer são infinitos e por conseqüência complexos. Daí a
necessidade de seleccionar a informação que é fornecida pelos serviços de contabilidade
segundo os diferentes utilizadores desses dados.

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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2. PLANO DAS SESSÕES

Conteúdo Metodologia Meios Duração


Didácticos (horas)

I- Grammar

1. Definite and Mencionar as regras de utilização dos artigos, Acetatos 1:30


Indefinite focando as suas excepções e omissões.
Articles
Dar exemplos e efectuar os exercícios.

2. Personal Relembrar a utilização dos Pronomes Pessoais. Acetatos 00:30


Pronouns
Efectuar os exercícios.

3. The Adjectives Relembrar a posição dos adjectivos. Acetatos 01:30


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 Relembrar as conjugações de “to Be” e de “to Have”, Acetatos 1:00
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 Acetatos 1:00
“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 Acetatos 00:50
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


Soletrar as palavras propostas.

8. The Numbers Relembrar os cardinais e ordinais Acetatos 00:30


Efectuar o exercício.

9. The Jobs Ler as definições propostas pelo Dicionário Collins Acetatos 00:30
Concise English.
Efectuar a expressão escrita proposta. Acetatos 01:00
10. Office Corrigir e explicar os erros cometidos no quadro.
Furniture and Identificar os objectos e mobiliário mais comuns que
Stationery se encontram num escritório.

11. Old and New Ler o texto e sublinhar as suas ideias principais. Acetatos 00:40
Offices
Efectuar a expressão escrita proposta.
Corrigir e explicar os erros cometidos no quadro.

12. Secretarial Ler os termos de vocabulário propostos e a sua Acetatos 00:30


Vocabulary tradução.

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III-Texts

13. Accounting Efectuar as perguntas em destaque nas Acetatos 3:00


Fundamentals transparências e ouvir as propostas dos formandos.
De seguida revelar as respostas possíveis.
Destacar os principais utilizadores de dados
Contabilísticos.
Identificar as características das diversas
Contabilidades.
Mencionar os Princípios da Contabilidade.

14. What do Identificar as utilizações e significados possíveis dos Acetatos 01:30


Numbers dados numéricos, de uma forma geral e de seguida
Mean? focar o seu impacto na gestão das empresas através
dos dados fornecidos pelos serviços de
contabilidade.

15. Secretarial Identificar as várias tarefas de uma secretária ou Acetatos 00:30


Tasks recepcionista através das propostas efectuadas pelos
formandos.
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

−pág. 10)
Exercises (Manual do Formando−

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.
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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−pág. 19)
Exercises (Manual do Formando−

1. Fill in the blanks with IT whenever it is needed. (10 Marks)

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

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

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

4. Edward worked more than it was required.

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

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

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

8. The interview was more delicate than it had been expected.

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

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

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

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

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

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

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

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

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

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

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

9. Oh, look at me! I’m all dirty now!

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

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−pág. 23)
Exercises (Manual do Formando−

1. Complete the following sentences with the right possessive adjective or personal pronoun:
(10 Marks)

Tim woke up and rubbed (1) his eyes softly. He could see the whole city and (2) its
cathedral from (3) his bedroom. Tim invited Miss Moore as he wanted to show (4) her how
beautiful the city of Canterbury can be, at dawn.
They were going to have breakfast in (5) their favourite little pub. It was in that place that
they had met for the first time. Any one who saw (6) them that morning understood they
were deeply in love with each other. Miss Moore works for Tim, occasionally. She is (7) his
lawyer and he is very proud of (8) her skills in defending all (9) his cases. She would say
that she is just doing (10) her job.

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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−pág. 32)
Exercises (Manual do Formando−

1. Put the following sentences at the Interrogative form:

(10 Marks)

1) They are waiting for me at the office.

(Are they waiting for me at the office?)

2) The receptionist has got a new car.

( Has the receptionist got a new car?)

3) She had an old computer, last year.

(Did she have an old computer, last year?)

4) You have a brand new desk.

(Do you have a brand new desk?)

5) We have a bath every day.

(Do we have a bath every day?)

6) James is a hard worker.

(Is James a hard worker?)

7) You are cold.

(Are you cold?)

8) Jane is having her tea-break now.

(Is Jane having her tea-break now?)

9) Their boss is almost 50.

(Is their boss almost 50?)

10) Sean has lunch at 1 p.m.

(Does Sean have lunch at 1 p.m.?)

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2. Translate into English:

(10 Marks)

1) Quantos livros ainda estão em cima da secretária?

(How many books are still on the desk?)

2) Que idade tinhas quando começaste a trabalhar?

(How old were you when you started working?)

3) Qual é o comprimento daquela prateleira?

(How long is that shelf?)

4) Quanto custa esta caneta?

(How much is this pen?)

5) Tenho medo de aranhas.

(I am afraid of spiders.)

6) Tens fome?

(Are you hungry?)

7) Thomas tem muita sorte porque vai de férias amanhã.

(Thomas is very lucky because he will be going on holidays tomorrow.)

8) Farias melhor em correr se queres apanhar o combóio das 8:00.

(You had better run if you want to catch the 8 o’clock train.)

9) Ela tem tanto sono que os olhos estão quase a fechar-se.

(She is so sleepy that her eyes are almost closing.)

10) Vou dar uma grande festa em honra de meus pais Sábado que vem.

(Next Saturday, I am going to have a big party in honour of my parents.)

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Exercises (Manual do Formando−

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−

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−

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−

(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−

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−

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: THE A / An No Article


(o ; a ; os ; as ) (um ; uma)

1. Countable When the noun is A / An are only used


words at the determined by the with a singular noun.
Singular context, or if the noun is a) It is used when
(book, pen, being mentioned again. the noun is not
bag, any other Ex: The book on the table determined. It can
object…) 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 When the noun is When used as a generality


words at the defined, or when its and before an adjective +
Plural meaning is delimited by noun (expressing a
the context. generality).
Ex: The old books I Ex: Old books are one of
offered you are rare. my passions.
Ex: French bread
Greek civilisation
Modern languages
Rock music
Chamber music

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3. Uncountable When determined by the When used as a generality.


words at the context: Ex: Love is …
Singular, as Ex: The love feel for you
they always is limitless I.
are.
(luggage,
advice,
furniture, love,
any raw
material)

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

i. a clause or a) Ex: The man I told a) Ex: Their boss, a


phrase that you about is now my self-made man, is
determines its boss. the owner of the
meaning factory.
b) Ex: The yellows of
b) “of” + indefinite
Van Gogh’s
ii. with “of” article: It links two
paintings.
nouns when the
first qualifies the
c) Ex: Tell me the truth. second.
iii. by the context
Ex: Jim is a fool of a
boy.
d) Ex: The Black Death
iv. by an adjective e) Ex:The Black Plague
that determines c) The indefinite
its meaning and article is used
turns it into a after a preposition
name (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


that someone wind, the rain…)
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 EXCEPTIONS:
doctor in town)
• Parliament (= The
e) The institutions (The Houses of Parliament)
Police, the Church,
the Press) • Justice

6. Inventions Ex: the radio, the EXCEPTION:


telephone, the Internet • Television

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

8. Categories, Ex: the mammals, the In common speech, the plural


fauna and flora dog, the pine tree 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) Before a title followed by a
a) “Emperor” is always
name:
preceded by the
definite article. Ex: Queen Elizabeth,
Ex:The Emperor President Kennedy
Alexander b) Familiar adjective + name.
b) The + adjective + The article may be omitted or
name used to describe the behaviour
of the average country man.
Ex: The eccentric Dali
Ex: Americans are constantly
c) The name of a people
changing jobs.
Ex: The English (=English
c) Geographic names;
people)
countries, continents,
d) Nationalities provinces at the Singular
The + plural : to are never preceded by the
mention the whole article.
nation or its Ex: France, Italy,
representatives Japan,Portugal.
Ex: The Italians are a EXCEPTIONS :
very welcoming people. The Congo, the Crimea, the
e) Countries which are Lebanon, the Netherlands, the
a union of states or Sahara, the Sudan, the
islands are Transvaal, the Tyrol, the
considered plural Ukraine. The Ruhr, the Saar.
names, and d) Mountain tops:
are preceded by the Ex: Mount Everest,
definite article. Kilimandjaro
Ex: The United Kingdom,
EXCEPTION:
The United States of
The Matterhorn (o Monte
America, the Azores
Cervin)
f) The names of rivers.
The names of lakes, bays,
Ex: The Thames (o capes, islands are not
Tamisa) preceded by the definite
article.
Ex: Cape Cod, Lake Leman.
g) Mountains
EXCEPTION :
Ex: The Himalayas, the
When they include “of”.
Alps.
The Lake of Geneva, The Isle
of Wight, The Cape of Good
Hope.
h) The seas and e) Street names and
oceans: monuments.
Ex: The Mediterranean Ex: Oxford Street,
Sea, The Atlantic Ocean, Westminster Abbaye.
the Channel

EXCEPTIONS:
The Champs Elysées, the
Eiffel Tower.

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10. Particular a) Abstract nouns f) Intelligence, accountability,


cases Ex: the mind, the soul, the Nature, Heaven, Hell.
heart, the body, the brain g) Notions of time:
• The seasons:
b) Expressions with Ex: Winter, Summer
time: • The days of the week:
• All the week (= all 1. With a unity, a Ex: Sunday, Monday
week) measure: • The months of the year:
• All the year round Ex:- Ex: August, September
• In the past • Twice a year. • Holidays:
• In the future • An hour Ex: Christmas
h) Meals, games, sports,
2. It is often used in illnesses
titles of works of Ex:
art: • I have lunch at 12:00
Ex: A Farewell to • She has cancer.
Arms (by Hemingway) • He plays tennis every day.
• Newspapers headlines

11. Idiomatic To be in the right / wrong To have a headache To walk hand in hand
expressions To have a sense of From top to bottom
humour.
To make a noise/a
fuss
To be in a hurry
To be at a loss
To set an example
To do two things at a
time

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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 Personal Pronouns OBJECT

1st I (eu) Me (me / mim)


Ex: I live in Lisbon. Look at me.
2nd You (tu) You (te / ti)
Ex: You work in an office He needs you.
3rd F. She (ela) Her (-lhe / ela)
Singular Ex: She likes tea. Come with her.
3rd M. He (ele) Him (-lhe / ele)
Ex: He loves football. I work with him.
rd
3 N. It (ele / ela) It (-lhe / ele / ela)
Ex: It rains a lot in April. I like it.
1st We (nós) Us (nos / nós)
Ex: We are Portuguese. Come with us to the cinema
2nd You (vós) You (vos / vós)
Plural Ex: You play the piano. I shall go with you.
3rd They (eles/ elas) Them (lhes / eles / elas)
Ex: They speak Chinese. 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.
• Ex: The young are full of energy, the old are patient.

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

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

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 Plural

1st 2nd 3rd 3rd 3rd 1st 2nd 3rd


F. M. N.
PRONOUNS I You She He It We You They

POSSESSIVE My Your Her His Its Our Your Their


ADJECTIVES

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 Negative Interrogative

1st I am I am not (I’m not / I ain’t) Am I? / Am I not? / (aren’t I?)

2nd You are You are not (You aren’t) Are you? / Are you not? (Aren’t you?)
Singular 3rd F She is She is not (She isn’t) Is she? / Is she not? / (Isn’t she?)
M He is He is not (He isn’t) Is he? / Is he not? / (Isn’t he?)
N It is It is not (It isn’t) Is it? / Is it not? / (isn’t it?)

1st We are We are not (We aren’t) Are we? / Are we not? / (Aren’t we?)
2nd You are You are not (You aren’t) Are you? / Are you not? / (Aren’t you?)
Plural
3rd They are They are not (They Are they? Are they not? / (Aren’t they?)
aren’t)

Examples:

• How are you?


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

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• At the Simple Past:

Affirmative Negative Interrogative


1st I was I was not (I wasn’t) Was I? / Was I not? / (Wasn’t I)
2nd You were You were not (You weren’t) Were you? / Were you not? / (Weren’t you?)
Singular 3rd F She was She was not (She wasn’t) Was she? / Was she not? / (Wasn’t she?)
M He was He was not (He wasn’t) Was he? / Was he not? / (Wasn’t he?)
N It was It was not (It wasn’t) Was it? / Was it not? / (Wasn’t it?)
1st We were We were not (We weren’t) Were we? / Were we not? / (Weren’t we?)
2nd You were You were not (You weren’t) Were you? / Were you not? / (Weren’t we?)
Plural
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 To Be + Adjective Translation


To be cold Ter frio
To be sleepy Ter sono
To be wide awake Estar bem acordada
PHYSICAL
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
MENTAL
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

TEMPORARY To be at the Progressive Form + Adjective Estar a ser gozado / louvado


ATTITUDE Ex: you are being mocked / praised Ex: Estás a ser gozado / louvado

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• To Have

At the Present tense:

Affirmative Negative Interrogative


1st I have (I’ve) I have not (I haven’t) Have I? / Have I not? (Haven’t I?)
2nd You have (You’ve) You have not Have you? / Have you not?
(You haven’t) (Haven’t you?)
Singular 3rd F She has (She’s) She has not Has she? / Has she not? (Hasn’t
she?)
(She hasn’t)
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?)
1st We have (We’ve) We have not Have we? / Have we not?
(We haven’t) Haven’t we?)
2nd You have (You’ve) You have not Have you? / Have you not?
Plural
(You haven’t) (Haven’t you?)
3rd They have (They’ve) They have not (They haven’t) Have they? / Have they not?
(Haven’t they?)

At the Simple Past:

Affirmative Negative Interrogative

1st I HAD HAD NOT (hadn’t) Had I? / Had I not? (Hadn’t I?)

2nd You HAD HAD NOT (hadn’t) Had you? / Had you not? (Hadn’t you?)

Singular 3rd F. She HAD HAD NOT (hadn’t) Had she? / Had she not? (Hadn’t she?)

M He HAD HAD NOT (hadn’t) Had he? / Had he not? (Hadn’t he?)

N It HAD HAD NOT (hadn’t) Had it? / Had it not? (Hadn’t it?)

1st We HAD HAD NOT (hadn’t) Had we? / Had we not? (Hadn’t we?)

Plural 2nd You HAD HAD NOT (hadn’t) Had you? / Had you not? (Hadn’t you?)

3rd They HAD HAD NOT (hadn’t) Had they? / Had they not? (Hadn’t they?)

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5. There + To Be

Generalities
The expression “there + to be + ...” is used to describe or enumerate something. It is the equivalent
of the Portuguese expression: “ haver + …”
Use
a) Followed by a Singular: There is a book on the table.
(Há um livro em cima da mesa.)
There was an accident on the road.
Houve um acidente na estrada.
There has been a lot of fog this year.
Tem havido muito nevoeiro este ano.
“Let there be light!” And there was light.
“Que haja luz!” E houve luz.
The pianist had not expected there to be such a large audience.
O pianista não tinha esperado que houvesse tanto público.
There being no else in the house, the least noise frightened her.
Não havendo mais ninguém em casa, o menor barulho assustava-a.
b) Followed by a Plural: There are only six houses in our street.
Só há seis casas na nossa rua.
There were many people on the beach yesterday.
Havia muitas pessoas na praia ontem.
There will always be art lovers.
Haverá sempre apreciadores de arte.
There won’t be any tickets left if you don’t hurry!
Não haverá mais bilhetes se não se despacharem.
c) Special use:
There is / was + amount of money at the plural
• Ex: There is still $3 to be paid.
Ainda há $3 para pagar.
There is / was + notion of time at the plural
• Ex: There was ten minutes to wait.
Houve uma espera de dez minutos.
There + defective verb / modal verb + to be +...
• Ex: There ought to be more understanding between the members of that team.
(Deveria haver mais compreensão entre os membros daquela equipa).
• Ex: There must have been an accident. (Deve ter havido um acidente.)
Other verbs than “To Be” may be used with “THERE” : to exist , to take place, to arise, to remain,
to seem, …
• Ex: There have never existed such creatures. (Nunca tais criaturas existiram).
• Ex: There seems (to be) a mistake. (Parece haver um engano.)

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6. The Demonstratives

Forms

a) The Demonstrative adjectives are the only adjectives that have a plural. Its form is different
from the singular.

b) THIS expresses that something is near the speaker, in space and time.

c) THAT expresses that something is relatively far away from the speaker, in space and time.

THE DEMONSTRATIVES

Number Near Far

THIS THAT
(isto, este, esta) (aquilo, aquele, aquela, isso, esse, essa)
SINGULAR

Ex: This table is near me. Ex: That table is far from me.

THESE THOSE
(estes, estas) (aqueles, aquelas,
PLURAL
esses, essas)
Ex: These books are heavy. Ex: Those books are too high.

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

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 Acts on behalf of another person, business


or government or represents a business
concern.
6. An analyst Analyses or is skilled in analyses.

7. An applicant Applies for a job or grant support.

8. Architect Designs buildings and supervises 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 Is a member of the Chartered Association of


Certified Accountants and is authorized to audit
company accounts.
24. Chartered accountant Is an accountant who has passed the
examinations of the Institute of Chartered
Accountants.
25. Chairman / Chairwoman 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 Is the Head of the government in some
European countries. In the US: president of a
University. In the UK or Canada: honorary head
29. Chancellor of the Exchequer 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 A) is a qualified dispenser of prescribed


medicines.
B) studies or is engaged in chemistry.
34. Civil engineer Is qualified to design and construct public works,
such as roads, bridges, harbours, etc.
35. Civil servant Member of the civil service and is paid by 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 Is the representative of a company while visiting


salesman 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 Is the owner or manager of a business


enterprise who takes risks and initiatives to make
profits.
64. Real Estate agent Manages, leases, sells property.

65. Executive Is responsible for the administration of a project,


or business.
66. Expert Has extensive skill or knowledge in a 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 Realizar
G
Guarantee Garantia
Goal Objectivo
H
To hang on the phone Esperar
Heading Titulo de parágrafo, de texto
Headquarters Quartel geral / sede
Human Resources Department Departamento de Recursos Humanos

I
To illustrate Ilustrar
To implement Implementar
To impress Impressionar
Initiative Iniciativa

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To insert Inserir
Instalment Prestação (de um crédito)
Interview Entrevista
Issue Questão ; Exemplar (revista, livro)
Item Artigo

L
To launch Lançar / fazer o lançamento
To lease Alugar

M
Manufacture Fábrica
Manufacturer Fabricante
Measure Medida
Memorandum (Memo) Memorando (memo)

O
Objective Objectivo
Obtain Obter
To omit Omitir
Operator Telefonista
Outlet (Sales outlet) Loja (de fábrica)
To outline Delinear um projecto
Outstanding money Dinheiro em dívida
Overtime Horas extraordinárias

P
Packaging Embalagem
Partner Sócio / parceiro
Pending Pendente
Pension Pensão
Permission Autorização

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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 decision-
making level. Thus, it provides relevant information to design plans, to execute them and to
accurately analyse any activity within an organisation.

However, today accounting faces important challenges imposed by the constant changes occurring
in the business world.

In 1993, the American Institute of Certified Public Accountants (AICPA) reported that:

The globalisation of the economy, the explosion of technology, the complexity of business
transactions, and other forces have thrust the financial system into a new age. As the pace of
economic change accelerates, so does the need for reliable and relevant information. To stay the
best, our financial reporting system must be dynamic as the financial markets themselves.
Independent auditors must constantly strive to improve their services to add continuing value to the
users of financial information.

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 FINANCIAL ACCOUNTING

Primary Users Internal and external parties to an


organisation:
• Organisation managers
• Organisation managers
• Chief Executive Officers
• Investors
• Chief Operating Officers
• Government agencies
• Suppliers, banks, lenders.
Freedom of Its freedom is only limited by the final It is ruled by Generally Accepted
choice result of the difference between costs Accounting Principles (GAAP) and
and profits and the real benefit of any has to comply with them.
improvement occurring in the Consequently, it has no real
organisation management. freedom of choice.
Behavioural It is influenced by the daily or regular It is not influenced by behavioural
implications performance measurements and considerations, unless the amount
reports prepared by the organisation’s of an executive financial
departments. compensation has direct
consequences on his or her
behaviour or performance.
Time guide- It is concerned with the present and It evaluates the past actual
lines future applications of the budget and performance rates, year after year.
their implications onto the
There is no flexibility as accounts
performance rates.
reports, income statements or
The notion of time is based on other governmental demands have
flexibility, which may vary from an a determined period to be issued,
hourly focus to a decade. that goes from a quarter of a year
to a year.
Reports 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 It mainly uses financial techniques.
as economics, decision sciences,
Public accountants or chartered
behavioural sciences.
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
lines efficiently. It is performed by services to the organisation.
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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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

Meios Duração
Conteúdo Metodologia
Didácticos (horas)

I. Grammar

1. The Verbal Mencionar as regras de utilização das formas Acetatos 00:20


Forms 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 Acetatos 1:30


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 Acetatos 00:40


próximo.
Indicar as excepções de utilização do futuro.

5. The Relembrar o significado dos pronomes interrogativos Acetatos 1:00


Interrogative e as suas particularidades.
Pronouns
Exemplificar.
Efectuar os exercícios de aplicação.

6. Prepositions Relembrar os significados de base das principais Acetatos 1:00


and adverbs of preposições.
Place
Efectuar o exercício.

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II. Vocabulary

6. Directions and Mencionar as principais expressões idiomáticas Acetatos 1.00


Places utilizadas para pedir / dar indicações de direções
Criar um diálogo oral entre elementos da turma e de
seguida efectuar por escrito o diálogo proposto.
7. Descriptions, Ler os termos de vocabulário e de seguida esconder Acetatos 1:00
sizes, forms, um dos lados das colunas e questionar os formandos
Incoterms sobre a sua tradução.

8. The Countries Relembrar os países, nacionalidades, capitais e em Acetatos 1:30


and alguns casos a moeda.
Nationalities
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
Leitura / pronúncia (5 pontos)
Correção sintáctica (5 pontos)
Vocabulário / fluência (5 pontos)
Cultura geral (5 pontos)
9. Feelings Ler os termos de vocabulário e de seguida esconder Acetatos 00:30
um dos lados.
Efectuar a actividade proposta.

10. Hobbies and Ler os termos de vocabulário propostos e a sua Acetatos 00:30
Leisure tradução.
Efectuar a actividade proposta.
11. Accounting Ler os termos de vocabulário e de seguida esconder Acetatos 00:30
Vocabulary um dos lados e questionar sobre a sua tradução.

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III. Texts

12. Generally Efectuar as perguntas em destaque nas Acetatos 00:30


Accepted transparências e ouvir as propostas dos formandos.
Accounting De seguida revelar as respostas possíveis.
Principles
Relembrar os Princípios da contabilidade
mencionados no Capítulo I.
Responder às perguntas. Corrigir as respostas a
partir dos dados expostos no texto.
13. A Business Identificar as várias etapas que constituem uma Acetatos 3:30
Transaction 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 Acetatos 1:30
Department âmbito do comércio internacional.
Efectuar as tarefas propostas
Total:
15 horas

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8. ACTIVIDADES / AVALIAÇÃO

−pág. 79)
Exercises (Manual do Formando−

All verbal forms are possible: Each correct answer: 2 marks // Total marks: 60
1. He won’t get this job as long as …
a) I shall live
b) I live
c) I lived
d) I have lived

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


a) stop
a) will stop
b) would stop
c) stops

3. Never … believe John can pass that exam.


a) will Mr Smith
b) won’t Mr Smith
c) Mr Smith will
d) had Mr Smith

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


a) refused
b) will refuse
c) refuse
d) refuses

5. Two hours … more than I can wait.


a) is
b) are
c) that is
d) it’s
6. … Mr and Mrs Brown! We’re going to ask them!
a) There are
b) They are
c) That is
d) There’s

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7. … to be a few difficulties.
a) There seems
b) There seem
c) There is seeming
d) There are seeming

8. Nobody can tell when the next train …


a) arrives
b) has arrived
c) will arrive
d) arrive

9. Not only … of her decision, but I am sure that he will support her.
a) he approves
b) he approved
c) has approved he
d) will he approve

10. What do you feel the boss … of your suggestion?


a) thinks
b) has been thinking
c) is actually thinking
d) to think

11. In the next G8 meeting, … also expected to be measures to cope with the rising tide of
bankruptcies.
a) It
b) They are
c) there is
d) there are

12. The Government has little choice … quickly.


a) But to act
b) though to act
c) else than acting
d) except acting

13. He had proved inefficient, but …


a) Did he hold the job
b) hold the job he did

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c) he did held the job


d) he held the job, did he?

14. The next train for London … until midnight.


a) won’t be leaving
b) won’t leave
c) will leave
d) won’t be to leave

15. Economic experts are debating how …


a) much the problem is bad
b) bad is the problem
c) bad the problem is

16. The solutions are not easy as politicians would …


a) have it
b) want it
c) there to be
d) like them to

17. The Minister declared that … unlikely to be an improvement in living standards next year.
a) there was
b) it was
c) was
d) is

18. Some of the experts think trouble may not come until next summer when the budget cuts …
really hurting.
a) are
b) will be
c) be
d) would be

19. It is his opportunism that will cost …


a) the election to him
b) the election for him
c) the election off him
d) him the election

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


a) are not … going … are going
b) are not … going … go
c) don’t … go … go
d) don’t … go … are going

21. I think you are right about … trouble.


a) it is going to be
b) there going to be
c) it is to be
d) there is to be

22. He may well win this battle; if he does, …


a) he will be done a hero
b) he will be made a hero
c) it will do him a hero
d) it will make him a hero

23. … the military campaign is completed, the political battle will begin.
a) Whenever
b) Unlike
c) As long as
d) The moment

24. The Company is deciding whether to close a factory … $30 million a year.
a) it says is losing
b) it is said losing
c) saying to lose
d) it is said to lose

25. He intends to tell them as soon as they …


a) arrives
b) arrived
c) arrive
d) will arrive

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26. As it usually … in divorce cases, he will lose his children to his wife.
a) happen
b) happens
c) will happen
d) is happening

27. No sooner are they together than …


a) they started quarrelling
b) they started quarrels
c) they start quarrelling
d) they are starting quarrels

28. Every summer, … place serious accidents on this beach.


a) it takes
b) there take
c) there takes
d) they take

29. Football players … play better than on their home ground.


a) do nowhere
b) anywhere they don’t
c) they don’t anywhere
d) nowhere do they

30. Hardly … without his asking for you.


a) an hour goes by
b) goes by an hour
c) does an hour go by
d) goes an hour by

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−pág. 87)
Exercises (Manual do Formando−

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


a) which
b) whose
c) of which
d) who

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


a) what
b) which
c) this
d) those

3. Tell me … of these programmes you want to watch.


a) what
b) whom
c) which
d) that

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


a) whose
b) what
c) that
d) which

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


a) which
b) where
c) in which
d) in where

6. … of these cakes will you buy?


a) Which
b) Whose
c) What
d) How much

7. All … I know is that you are late again.


a) that
b) what
c) which
d) who

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


a) what
b) that which
c) which
d) than

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


a) Which
b) When
c) Whenever
d) in which

10. … do you think is the most remarkable man of our century?


a) Whom
b) Whose
c) Who
d) Which

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−pág. 91)
Exercises (Manual do Formando−

Multiple Choice Questions: Put a circle around the correct answer. Each correct answer: 2 marks //
Total marks: 60

1. There was strong opposition … the part of the farmers.


a) from
b) of
c) on
d) at

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


a) in
b) of
c) out of
d) to

3. Almost half of the country’s debt load is … the form of short-term loans.
a) under
b) on
c) in
d) from

4. You can’t judge them … appearances.


a) at
b) to
c) in
d) by

5. The unions slammed the door … further negotiations.


a) at
b) in
c) over
d) on

6. The dangerous criminal has just escaped … prison, but the police are after him.
a) from
b) to
c) …
d) at

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7. The nuclear plant has been … attack for its poor safety record.
a) on
b) under
c) in
d) for

8. John keeps asking favours … the manager.


a) to
b) at
c) by
d) of

9. They are asking us … help.


a) …
b) from
c) at
d) for

10. They have decided to allocate $2 million to compensate … those workers who lost their jobs.
a) by
b) …
c) for
d) to
11. All this money will compensate … the loss of his health.
a) by
b) …
c) for
d) to
12. My house is not … sale
a) for
b) at
c) in
d) to
13. Shopkeepers are more and more reluctant to sell … credit.
a) at
b) to
c) in
d) on

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14. I enjoyed all his films … the exception of his last.


a) with
b) for
c) at
d) to

15. How much did he give you in return … your old car?
a) of
b) for
c) to
d) by

16. I was giving him English lessons in exchange … Maths lessons.


a) of
b) for
c) to
d) by

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


a) to
b) at
c) on
d) with

18. The new law will take effect … next week.


a) as of
b) up to
c) as on
d) as

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


a) in
b) out of
c) among
d) of

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


a) at
b) to
c) in
d) on
21. He was given preference … me.
a) on
b) over
c) by
d) to
22. Prices rose … 14% last year.
a) by
b) of
c) at
d) on
23. Inflation rose …4% last year.
a) at
b) of
c) to
d) on
24. The result of the match will certainly depend … the weather.
a) of
b) on
c) for
d) from
25. I would like to know who is responsible … this mess.
a) of
b) on
c) for
d) to
26. His attitude is widely different … what it used to be.
a) of
b) with
c) from
d) to

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27. We should assess the situation … the light of the recent political developments.
a) at
b) under
c) on
d) in

28. James is confident … winning the contest.


a) with
b) of
c) at
d) in

29. Some of their methods were quite strange … me.


a) at
b) for
c) with
d) to

30. He is getting impatient … the prolonged delay.


a) at
b) for
c) with
d) on

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−pág. 98)
Exercises (Manual do Formando−

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

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−pág. 112)
Exercises (Manual do Formando−

(20 Marks)

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

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−pág. 115)
Exercises (Manual do Formando−

(20 Marks)

Describe orally how people feel if they are in love, if they succeed in closing a contract, if they are
laid off, if they are leaders of a highly performing team, etc…

Now write about your favourite literary, cinematographic character mentioning the part that they
performed best and try to find why.

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−pág. 117)
Exercises (Manual do Formando−

(20 Marks)

Write about your favourite holidays or trip describing what you enjoyed doing, the places that you
visited, what you felt and learnt. Develop your essay by focusing on the importance of travelling and
discovering different cultures, knowing more about different customs and peoples and what it may
bring to your personal and professional life.

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−pág. 125)
Exercises (Manual do Formando−

(20 Marks)

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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−pág. 132)
Exercises (Manual do Formando−

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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−pág. 135)
Exercises (Manual do Formando−

Read the following text and use some of its information to fill in the B/L form:

(20 Marks)

Port-Ceramics is a factory situated in Caldas da Rainha. It produces tableware items for European
and American supply chains and retailers, like Harrod’s, Marks and Spencer’s, Carrefour, Wal-Mart,
and many others.
It exports its goods through a forwarding agent, Forward A. Ltd.

By next week, it will have to send two containers of 40 feet each of 1000 ready packed diner sets,
with a gross weight of 2.5 kg each, for a total value of 100.000 Euros, from Lisbon to London, to
arrive before October 12, as Marks and Spencer’s want to launch a promotion of those items in mid-
October all over their British stores.

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 USE EXAMPLES

Simple Form Subject + Infinitive To express a habit or I go to the cinema every Saturday.
without “TO” something done with a
certain regularity. She goes for walk every Sunday
Exception:
morning, then she watches TV or
relaxes while reading a book
At the 3rd person of
the Singular (she ; To express a
Accountants collect financial data in
he ; it) an “S” MUST generality
order to help managers efficiently.
be added at the end
of the infinitive.
Manufacturing entities make things
For the verbs ending To express an while service entities provide advice
with: o ; sh ; ch ; x; evidence, a truth. or assistance.
we must add “ES”

Progressive Subject + To BE at the To express that an Look, your boss is smiling.


Form PRESENT + Action ACTION is occurring
Verb + ING right now. Listen, the telephone is ringing.

Now, I am reading some examples in


English.

Progressive To Be + Subject + Ask a question about What are you thinking of?
Interrogative Action Verb + ING something occurring
Form right now

Interrogative Auxiliary (DO or Ask a question Do you like Jazz?


Form DOES)+ Subject +
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 Subject + Auxiliary + Answer negatively. I do not like Jazz.


Form NOT + infinitive
She does not work here.
without “TO”
They do not live together.

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3. The Future

STRUCTURE USE EXAMPLES

Simple Form I / WE + shall + To situate an event or I shall go to Paris next week.


infinitive without “TO”. action in the future.
We shall speak English only in class.
I hope you will have the opportunity to
You / he / she / it / visit Paris during your business trip.
they + will + infinitive
Never use a future You will not fool me, as long as I live.
without “TO”
after:
- when
- as soon as
- as long as
Use the Present.

Progressive Subject + to be at the To situate an action in I shall be waiting for you around 7:00
Form future + Action verb + the future + notion of p.m.
ING time
I am going to play tennis with James.
To express some
BE GOING TO + They are going to get married by next
intentions, convictions,
infinitive year.
certainties

Interrogative Shall / will + subject + To ask a question Will you be home by midnight?
Form infinitive without “TO” about a future event
Shall we go to the cinema?
To propose something
Will your friends stay for dinner?
I shall not go to China next summer (I
Negative Subject + shall / will + To answer negatively
shan’t go…)
Form NOT + infinitive about an event
without “TO” occurring in the future You will not work on Christmas Eve
(you won’t work…)

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4. The Interrogative pronouns

The Adjective Pronouns

Ex: What book are you reading?


• Identificat • WHAT + Noun ?
ion:
Ex: Which drinks do we need?
• WHICH + Noun ?
Ex: Whose car is that?
• Possessi • WHOSE + Noun ?
on:
Ex: Which bag is yours – the black one or the
• Choice: • WHICH + Noun? little red one?
Ex: How much money do you have?
• Quantity: • HOW MUCH +
Noun?
Ex: How many books have you got?
• HOW MANY +
Noun?

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

• A colour may be : Uma cor pode ser:

Light Clara
Dark Escura
Bright / loud / gaudy Viva
Dull / washed-out Desvanecida / deslavada
Acid / shrill Ácida
Soft Suave
Blatant Agressiva
Dreary Triste
Cheerful Alegre
A shade may be: Um tom (sombreado) pode ser:
Warm / cold Quente / frio
Mat / pastel Mate / pastel
Silvery Prateado
Whitish Branqueado
Bluish Azulado

Navy blue Azul marinho


Midnight blue Azul escuro
Royal blue Azul turquesa
Prussian blue Azul de Prussia
Steely blue Azul acinzentado
Carmin Carmim
Cobalt blue Azul cobalt

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Green Verde
Emerald Verde esmeralda
Fawn / tawny / fauvist Fovista / cor quente
Sea-green Verde mar
Grey Cinzento
Shadowy grey Acinzentado
Indigo Índigo / anil
Yellowish Amarelado
Blackish Tom de preto
Ochre Ocre
Blood red Vermelho sangue
Purple Roxo
Violet Violeta
Brown Castanho
Beige Beige

• Flavours (UK) / Flavors (US): • Sabores:

Sweet Açucarado
Salty Salgado
Bitter Amargo
Tart Ácido
Spicy Picante
Insipid/ tasteless Insípido / sem sabor

• Physical Appearance: • Aparência física:

A figure / silhouette Silhueta


Graceful Graciosa
Delicate Fina
Deformed Desformada
Hunchback Corcunda

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Tall Alta
Medium height Altura média
Short / small Pequena
Fat Gordo
Plump/ chubby Redondo
Slim / thin / slight / slender Elegante / magro / esbelto
Massive build Forte
Flopsy / awkward Desajeitado
Complexion Cor da pele
Skin Pele
Beauty spot Sinal
Wart Verruga
Wrinkle Ruga
Fringe Franja
Bald Careca
Moustache Bigode
Blond / brown / black hair Cabelos louros / castanhos / pretos

Shapes and sizes

• Shapes: • Formas:

Straight / curved Recto / torto


Horizontal / vertical Horizontal / vertical
Oblique / perpendicular Oblíquo / perpendicular
Parallel / converging (or diverging) Paralelo (a) / convergente (ou divergente)
Broken lines Linhas quebradas
Right angle Ângulo direito
Acute or obtuse angle Ângulo agudo ou obtuso
Curve Curva
Round Redondo

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Circular Circular
Elliptical Elíptico

• Sizes: • Tamanhos:

Small / large Pequeno / grande


Wide / narrow Largo / estreito
Long / short Comprido / curto
Tight / loose Apertado / amplo
Deep / low Profundo / baixo

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• Incoterms (international commercial terms) • Incoterms

Fob (free on board) Franco a bordo


Cfr (cost and freight) Custo e frete
Cif (cost, insurance, freight) Custo, seguro e frete

B/l (bill of lading) Conhecimento (ou guia) de carga (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 Luxembourg Euro

Malta Maltese Valletta Maltese Lira

Poland Polish Warsaw Zloty

Portugal Portuguese Lisbon Euro

Slovakia Slovakian Bratislava Slovak Koruna

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COUNTRY NATIONALITY CAPITAL CITY CURRENCY

Slovenia Slovenian Ljubljana Tolar

Spain Spanish Madrid Euro

Sweden Swedish Stockholm Krona

The Netherlands Dutch Amsterdam Euro

The United Kingdom British London Pound Sterling

• Other European countries:

Norway Norwegian Oslo Krone

Switzerland Swiss Bern Swiss Franc

Yugoslavia Yugoslavian Belgrade Yugoslav new dinar

Romania Romanian Bucuresti Leu

Bulgaria Bulgarian Sofia Lev

Ukraine Ukrainian Kiev Hryvnia

• ASIA:

Russia Russian Moscow Ruble

China Chinese Beijing (Peking) Yuan

Japan Japanese Tokyo Yen

India Indian New Delhi Rupee

• The Middle East:

Iran Iranian Tehran

Irak Iraki Baghdad

Syria Syrian Damascus

Israel Israeli Tel-Aviv

Lebanon Lebanese Beirut

Saudi Arabia Saudi Arabian Riyadh

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COUNTRY NATIONALITY CAPITAL CITY CURRENCY

• AMERICA

• North America:

Canada Canadian Ottawa Canadian Dollar


The United States of American Washington District US Dollar
America of Columbia (D.C.)

• South America:

Mexico Mexican México City

Venezuela Venezuelan Caracas

Paraguai Paraguaian Asuncion

Brazil Brazilian Brasilia

Colombia Colombian Santa Fe of Bogota

Peru Peruvian Lima

Chile Chilian Santiago of Chile

Argentina Argentinian Buenos Aires

Bolívia Bolivian La Paz

• AFRICA:

Egypt Egiptian Cairo

Libya Libyan Trípoli

Algeria Algerian Algiers

Marocco Maroccan Rabat

Mauritania Mauritanian Nouakchott

Nigeria Nigerian Abuja

South Africa South African Pretoria

Angola Angolan Luanda

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COUNTRY NATIONALITY CAPITAL CITY

• OCEANIA:

Indonesia Indonisian Jakarta

Timor Timorese Dili

New Guinea New Guinean Port Moresby

Philipines Philipinian Manilla

Australia Autralian Cambera

New Zeland New Zelandese Wellington

New Caledonia New Caledonian Noumea

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9. Feelings

• Feelings: • Sentimentos:

Pleasant Agradável

Cheerful Alegre

Delight Alegria/ deleite

Joy Alegria

Grateful Grato

Gratitude Gratidão

Weary Cansado

Depressed Deprimido

Upset Aborrecido / transtornado

Desperate Desesperado

Sad Triste

Tenderness Ternura

Tender Terno

Touched Enternecido / comovido

Sympathetic Piedoso / ter compaixão

Surprised Surpreendido

Amazed Espantada

Stunned Estupefacto

Frightened Assustado

Uneasy Preocupado

Anxious Ansioso

Fearful Amedrontado

Terrified Aterrorizado

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Nervous Nervoso

Gloomy Melancólico

Angry Zangado

Irritated Irritado

Furious Furioso

Sensible Razoável

Sensitive Sensível

Admiration Admiração

Dislike Aversão

Confidence / confident Confiança / confiante

Loathing Nojo

Spite Despeito

Jealousy Ciúmes

Envy Inveja

Contempt Desprezo

Patriotism / patriot Patriotismo

Malice / rancour Maldade / rancor

Ambition / ambitious Ambição / ambicioso

Power / powerfull Poder / poderoso

Love / beloved Amor / amado

Kindness / kind Amabilidade / amável

Esteem Estima

Faith / faithful Fé / fiel

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10. Hobbies and Leisure

ART / Fine Art ARTE / Belas Artes

Painting Pintura

Sculpture Escultura

Literature Literatura

Music Música

Dance Dança

Theatre Teatro

Cinema Cinema

Minor Arts Outras Artes

Architecture Arquitetura

Ceramics Cerâmica

Pottery Olaria

Embroidery Bordados

Tapestry Tapeçaria

Upholstery Estofador

Stained-glass Vitrais

Silk painting Pintura sobre seda

Fashion design Criação de moda

Engraving Gravura

Drawing Desenho

Photography Fotografia

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Hobbies Passatempos

To play of a musical instrument Tocar um instrumento musical

To practice a sport Praticar desporto

To play tennis, table tennis, golf Jogar ténis, ténis de mesa, golf

To go to the theatre, cinema, opera Ir ao teatro, cinema, ópera

To go for a walk Ir passear a pé

To watch television Ver televisão

To read a book, a magazine,a newspaper Ler um livro, uma revista, um jornal

To play chess Jogar xadrez

To go fishing, hunting Ir à pesca, à caça

To do horse-riding Fazer equitação

To go camping, mountain-climbing Ir acampar, escalar

To go skiing Fazer ski

To go swimming Ir nadar

To jog, run Correr

To ride a bicycle Andar de bicicleta

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11. Accounting Vocabulary

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

Cash flow Fluxos financeiros

Chart Mapa

Organizational chart Organograma

Chartered public accountant Técnico de contas

Costs Custos

Creditors Credores

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D
Data Dados / Informação

Data storage Armazenamento de dados

Debentures Obrigaçoes

Debtors Devedores

Decision making process Processo de tomada de decisão

Delivery notes Guia de entrega

Discount Desconto

Dividends Dividendos

E
Earnings Lucros / Ganhos

Earnings per share (EPS) Lucros por acção

European union (EU) União Europeia

Expenditure Despesa / Pagamento

Expense Despesa

F
Factory cost forecast Previsão de custo industrial

Feedback Reacção / resposta

Fifo (first in, first out) Primeiro a entrar, primeiro a sair

Financial accounting Contabilidade financeira

Fixed assets Activo Imobilizado

Forecast Previsão

H
Hire Alugar / contratar

Hiring Contratação

Hire and purchase Aluguer e compra

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I
Income Rendimento

Inflation Inflação

Information Systems Informática / Sistemas de Informação

Interest rate Taxa de juro

Inventory Inventário

Investment Investimento

Investor Investidor

Invoice Factura

Issued capital Capital emitido

J
Job Emprego

Joint venture Umião de duas ou mais empresas

L
Leader Dirigente

Leadership Liderança

Lease Renda / Aluguer

Ledger Livro do Razão

Liabilities Responsabilidades

Lifo (last in, last out) Último a entrar, último a sair

Liquidity Liquidez

Loan Empréstimo

M
To manage Gerir / administrar

Management Gestão

Manager Gestor

Manufacture Produzir / Fabricar

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Manufacturing costs Custos de produção

Margin Margem

Market Mercado

Mortgage Hipoteca

Motivation Motivação

Multinational company Empresa multinacional

N
Nominal value Valor nominal

O
Online Via Internet

Order Encomenda

Organisation / Business organisation Organização / empresa

Overhead costs Gastos Gerais

Overdraft Saldo negativo

P
Patents Patentes

Performance Desempenho

Performance evaluation Avaliação de desempenho

Planning Planeamento

Policy Política / estratégia / apólice

To post an entry Lançamento contabilístico

Price depreciation Depreciação de preços

Products Produtos

Profit and loss accounts Conta de Exploração / Demostração de Resultados

Profit centres Centros de lucros

Purchase / to purchase Compra / comprar

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R
Rate Taxa

Report Relatório

Research Pesquisa

Revenues Receitas

Return On Capital Employed Retorno do investimento

S
Salary Ordenado

Sales Vendas

To share Partilhar

Shares Acções de uma sociedade anónima

Shareholders Accionistas

Spreadsheet Folha de cálculo

Statistics Estatística

Stocks Mercadorias

Stock Exchange Bolsa de Valores

Subsidy Subsídio

Subsidiary Sucursal

T
To takeover Tomar o controlo de uma empresa

Target Alvo

Tax Imposto

Taxation Fiscalidade

Trade-mark Marca registada

Trading profit Margem comercial

Turnover Facturação

(Staff) turnover Rotação

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V
Value-added Valor acrescentado

Value Added Tax (VAT) IVA

Variable costs Custos variáveis

W
To write-off Estornar

Z
Zero stock Stock zero

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10. TEXTOS COMPLEMENTARES PARA O FORMADOR

12. Generally Accepted Accounting Principles

What is an accounting system?

It is a formal way of collecting, organising, classifying and delivering any piece of information 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: inquiries, quotations, delivery,


invoices, forms of payment

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

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Sample Pro-forma Invoice

Harrison and Brothers Ltd


200 DJ Street,
Newark, NJ 50007

Tel. 457-382-9100 Fax: 457-382-9102

To: James Y. Morrison Your Reference: WW/ Jan. 7.01


PO Box 3456
London, UK
Our reference: Moo/ Dec.15. 00
We hereby quote as follows Terms of Payment: Letter of Credit
Terms of Sale: CIF Boum

Quantity Model Description Unit Extension

3 2-6 Separators in $2,000.00 $6,000.00

accordance with

attached specifications

Total FOB Newark, NJ domestic packed $ 6,000.00

Export processing, packaging, prepaid inland freight to JFK International Airport


& forwarders’ handling charges FOB Heathrow International Airport, UK $ 2,500.00

Estimated air freight and insurance $ 1,600.00

Est. CIF Boum, UK $10,100.00

Estimated gross weight 2 890 kg Est. cube 2.5 cu. m

Export package 3.500 kg Export packed 5.5. cu m

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Orders

Every order has to be confirmed in writing a letter or in a special printed form.

The supplier must confirm the order, mentioning that the order has been duly booked and is going 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 orders, bill
of lading, waybill, shipping documentation)

Introduction

Any business organisation should have someone in charge of exports. In small firms, there may be
just one person fulfilling all or most of the tasks. In larger organisations, there may be a whole Export
Department or a Shipping Department.

This department is responsible for finding out the most efficient and cheapest way to export of
goods, in order to preserve the firm’s competitiveness. To achieve such an aim, it has to choose the
best terms of delivery, means of payment, and arrange export credit, export insurance in order to be
able to quote specific and competitive prices to its potential buyers.

Prices may cover a wide range of services, but must nevertheless comply to certain common rules.
These rules were first prepared by the International Chamber of Commerce in Paris in 1936. They
are known as Incoterms, which is an abbreviation for International Commercial Terms:

Most commonly used INCOTERMS:

• EX-WORKS • Preço à saída da fábrica, não incluindo o preço de carregamento

• EX-FACTORY • Preço à saída da fábrica, incluindo o preço de carregamento

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

• EX- • Preço à saída do armazém


WAREHOUSE
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

• CFR • Custo e Frete


(Cost and Freight) + port of delivery
Boarding and transport fees including the freight to the place of
delivery

• CIF • Custo, Seguro e Frete


(Cost, Insurance and Freight) + port of delivery
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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ACCOUNTING
ENGLISH I
III. THE MANAGEMENT PROCESS AND ACCOUNTING IEFP

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 Duração


Didácticos (horas)
I. Grammar
1. The Simple Apresentar as várias formas de escrever frases no Acetatos 1:00
Past passado.
Insistir no conhecimento e domínio dos verbos
irregulares
2. The Present Reflectir sobre a utilidade deste tempo verbal e Acetatos 1:00
Perfect resolver os exercícios.

3. The Past Insistir no pretérito perfeito como forma muito comum Acetatos 0:30
Perfect de expressao verbal.
Acompanhar a resolucao dos exercícios mais
complexos.

4. The Reforcar a sua estreita ligacao com o verbo. Acetatos 1:30


Postpositions
Analisar atentamente a lista junta.
and Phrasal
Verbs Acompanhar a execucao dos exercícios

II. Vocabulary I. Acetatos 1:00


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

6. Business Atentar na especificidade dos termos comerciais e Acetatos 1:30


Terms reforcar o interesse da sua aprendizagem.
III. Texts
7. The Nature Of Explicar de forma muito prática os conceitos de Acetatos 2:00
Planning And planeamento e de controlo, acentuando a sua íntima
Controlling ligacao como as duas faces de uma moeda; nao
existe um sem o outro.

8. Budgets Vantagens e inconvenientes do planeamento de curto Acetatos 2:30


prazo. Nao deixar de fazer a ligacao com o
planeamento de longo prazo, do qual o budget é
parte integrante.
Resolver os exercícios aplicativos.

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9. Performance Alertar para a importancia da análise de desempenho Acetatos 1:30


Reports das organizacoes e a sua repercussao nas medidas
correctivas a tomar.
10. From Orders Acompanhar o percurso desde a colocacao de uma Acetatos 2:30
to Final Payment encomenda ao fornecedor até ao pagamento final,
analisando atentamente as fases intermédias.
Dar particular atencao aos exercícios que
acompanham esta unidade temática.
Total:
15 horas

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13. ACTIVIDADES / AVALIAÇÃO

−pág. 149)
Exercises (Manual do Formando−

Fill in the blanks with the correct form of the Simple Past for all the verbs between brackets:
(20 Marks)

1. Have you read ( you / to read) the whole list of irregular verbs?

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

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

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

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

6. Congratulations! You won (to win) the first prize, because you showed (to show) no fear.

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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−pág. 151)
Exercises (Manual do Formando−

Fill in the blanks with the correct form of the Present Perfect:

(20 Marks)

1. Thomas has been studing (to study) French since he was 11 years old.

2. John and Mary have attended (to attend) a meeting that lasted more than four hours.

3. We have not been (to be) to China yet, but we would like to go there one day.

4. Have they played (they / to play) tennis for an hour or two, yesterday?

5. My boss has been running (to run) this business since his father retired.

6. Your best friend has called (to call) you several times this morning.

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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−pág. 153)
Exercises (Manual do Formando−

Fill in the blanks with the correct form of the Past Perfect for the verbs between brackets:

(20 Marks)

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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−pág. 157)
Exercises (Manual do Formando−

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

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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−pág. 172)
Exercises (Manual do Formando−

You are the head of the production line in a factory, determine what can be the guiding lines of
the management planning and control of the overall performance of your department.

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−pág. 174)
Exercises (Manual do Formando−

Discuss on these three topics with the rest of your classmates and then choose one and write on it
giving your own perspective.(20 Marks)

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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−pág. 176)
Exercises (Manual do Formando−

(20 Marks)

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

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−pág. 181)
Exercises (Manual do Formando−

(20 Marks)

Write the body of a letter ordering a certain quantity of items of your own choice.

Then imagine what could be the reply to your letter, overall if your correspondent is having some
serious technical problems in its production line.

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14. TRANSPARÊNCIAS

I. GRAMMAR

1. The Simple past

FORM USE STRUCTURE EXAMPLES

Simple To express that Subject + have / has +


something happened in Past participle
the past and lasted for a
certain time. (* for the regular verbs: Mike has worked in Paris
Verb + ED) for two years.

(*for the irregular verbs: They have already had


check the list) breakfast.

Progressive To express that Subject + have / has I have been living in


something started in the been + infinitive without Portugal since 1999.
past but continues in the “To” + ING
present We have been doing
business with that company
for three years now.

Interrogative To ask a question Have / has + subject + Have you finished your
past participle exercise, already?

Have you been to the


opera, lately?

Negative To deny or to answer Subject + have / has I have never been to


negatively NOT + past participle London but I have already
been to Paris.

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LIST OF IRREGULAR VERBS

Infinitive Simple Past Past Participle Translation


/Present

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 Devo / deves / tenho de

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 EXAMPLES

Simple To express that Subject + have / has +


something happened in Past participle
the past and lasted for a
certain time. (* for the regular verbs: Mike has worked in Paris
Verb + ED) for two years.

(*for the irregular verbs: They have already had


check the list) breakfast.

Progressive To express that Subject + have / has I have been living in


something started in the been + infinitive without Portugal since 1999.
past but continues in the “To” + ING
present We have been doing
business with that company
for three years now.

Interrogative To ask a question Have / has + subject + Have you finished your
past participle exercise, already?

Have you been to the


opera, lately?

Negative To deny or to answer Subject + have / has I have never been to


negatively NOT + past participle London but I have already
been to Paris.

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3. The Past Perfect

FORM USE STRUCTURE EXAMPLES

Simple To express that a Subject + had + past I had worked in Porto before
FACT was true participle … + BEFORE working in Lisbon.
BEFORE another in the + Verb + ING
past. It implies a certain
chronology.

It is the past of the past.

Progressive To express that an Subject + had been + I had been working for IBM in
ACTION occurred Infinitive without “TO” + France before working for them
BEFORE another event ING in the USA.
in the past.

Interrogative To ask a question about Had + subject + past Had you had time to visit Rome
something that had participle before visiting Venice.
happened BEFORE
some other past event.

Negative To deny or to answer Subject + had + past I had not travelled by plane
negatively that participle before working as a secretary
something had for 3M.
happened BEFORE
something else in the
past.

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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, Take this away from Tira isto daqui.


desaparecimento here.
total, acção imediata A neve derreteu.
The snow has melted
away.
Vá! Fale!
Fire away!

BACK Movimento para trás, Don’t look back! Não olhes para trás!
regresso, réplica,
I shall be back soon. Eu regressarei em
atitude reservada.
breve.
She hold back her
Ela controlou o seu
fear. medo.

DOWN Movimento para To go up and down. Subir e descer.


baixo, anotar,
Please, write it down! Faça o favor de
diminuição.
escrever isto!
The fire is burning O lume está a apagar-
down. se.

IN Movimento para o To walk in. Entrar.


interior, no interior
He stayed in all night Ele ficou em casa
(sem movimento),
long. toda a noite.
visita.
I shall pop in Um dia, irei dar-vos
sometime. uma visita.

OUT Movimento para o To go out. Sair.


exterior, no exterior
We are dining out Nós vamos jantar fora
(sem movimento),
tonight. hoje á noite.
desaparecimento
total. My jeans are worn As minhas calças de
out. ganga estão
completamente
gastas.

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ON Contacto, ligado, Put it on the table. Põe isso em cima da


movimento, mesa.
continuação, começo.
Come on! Vá lá!

Switch on the light. Acende a luz.

OFF Distanciamento, I keep him off trouble. Eu mantenho-o longe


separação total, dos sarilhos.
interrupção,
desconexão total. The plane takes off at O avião descola ás
12:00. 12:00.

They paid their debts Eles pagaram todas


off. as dívidas.

OVER Passagem por cima To go over the bridge. Passar pela ponte.
de ... , movimento
para virar, repetição. Please turn over. Faça favor de virar.

I enjoy reading this Gosto de ler esta


letter over and over. carta vezes sem
conta.

ROUND Movimento circular, ou Turn round! Vira-te!


de meia-volta, em
The birds gathered Os pássaros
redor,
round. juntaram-se em
círculo.

He showed me round Ele fez-me visitar


New York. Nova Iorque.

THROUGH Inteiramente, de um Read this contract Leia este contracto


lado ao outro, através. through carefully. atentamente.

I’m through with it! Acabei!

UP Movimento para cima, He went up to Ele foi até á Escócia.


para o Norte, até ... Scotland.

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II. VOCABULARY

5. Things we do

All the words that are mentioned in this unit are verbs at the infinitive.

A
Account for Considerar/ tomar em consideração

Acknowledge an order Acusar recepção de uma encomenda

Advertise Publicitar

Alter Alterar / modificar

Apologize Pedir desculpa

Apply for Candidatar-se

Argue Argumentar

Assess Avaliar

Authenticate Autenticar

B
Be acquainted with a problem Estar ao corrente de um problema

Be broke Não ter dinheiro

Be hard up Ter dificuldades financeiras

Be out of cash Não ter dinheiro

Be in the black Ter um saldo credor

Be in the red Ter um saldo devedor

Be entitled to Ter direito a

Be responsible for Ser responsável por

Bid Fazer uma oferta

Book an order Encomendar / registar uma encomenda

Borrow Pedir emprestado

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C
Cancel Anular / cancelar

Carry out Efectuar

Clear goods Pagar taxas alfandegárias / levantar mercadorias

Check Verificar

Complete Acabar

Consume Consumir

Convey Transportar

Consign goods Expedir mercadoria

Cope with Fazer face a

D
Damage Estragar

Defer Deferir

Deliver Entregar

Demand Exigir

Design Conceber

Devise Inventar

Disclose Revelar

Discount Descontar

Display Apresentar / expôr

Drain Escoar

E
Enclose Juntar

Enforce a law Aplicar uma lei

Entrust someone with something Confiar qualquer coisa a alguém

Export Exportar

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F
File Arquivar

Fill in a document Preencher um documento

Forecast / foresee Prever

G
Grant Conceder

H
Hire Contratar

I
Implement Implementar

Import Importar

Invest Investir

Involve Envolver

Induce people to buy Levar as pessoas a comprar

Issue Emitir

L
Lend, lent lent Empresta

Link Ligar

Load Carregar

Lodge a claim Fazer queixa

M
Make a decision Tomar uma decisão

Manage Gerir / administrar

Manufacture Fabricar

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Meet an order Executar uma encomenda

Meet requirements Ter os requesitos

N
Neutralize Neutralisar

Nominate Nomear

Notice Constatar / observar

O
Order Encomendar

P
Pack Embalar

Pay a call Visitar

Pay off one’s creditors Reembolsar os credores

Plan Planear

Preside over a meeting Presidir uma reunião

Produce Produzir

Purchase Comprar

Q
Quote a price Fazer a cotação de um preço / dar um preço

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R
Refund Reembolsar

Release goods Levantar mercadoria

Remind someone of Lembrar alguém que

Remit Enviar capitais

Renew Renovar

Represent Representar

Research Pesquisar

Retire Reformar-se

S
Send an invoice / send off Enviar uma factura

Settle a debt Pagar uma divida

Ship Expedir

Slash prices Quebrar os preços

Sort out Escolher / resolver

Squander money Dilapidar dinheiro

Squeeze a profit margin Esmagar a margem

State Indicar

Store Armazenar

Strive Esforçar-se

Subscribe Registar-se

Subsidize Subsidiar

Supply Fornecer

Sum up Resumir

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T
Tackle a foreign market / an issue Abordar um mercardo estrangeiro / uma questão

Take stock Fazer o inventário

Trade Comercializar

U
Undertake Empreender

Y
Yield Produzir / colher

W
Waste money / time Desperdiçar dinheiro / tempo

Wind up a business organisation Dissolver uma empresa

Withdraw Retirar

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6. Business Terms

Trade Comércio

Foreign trade Comércio externo

Home trade Comércio interno

The balance of trade Balança comercial

An agent Um agente

A forwarding agent Um despachante

Exports Exportações

Imports Importações

Producer Produtor

Representative Representante

Retail trade Comércio de retalho

Retail outlet Ponto de venda

Wholesale trade Comércio por grosso

A warehouse Um armazém

Allowances Subsídios

Assets Bens / Activos

A branch Sucursal

Chain store Cadeia de lojas

Department store Grande armazém

Clearance sale Liquidação total

Consumer goods Bens de consumo

Consumerism Consumismo

Cost price Custo

Operating costs Custos de exploração

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Production costs Custos de produção

An item Um artigo

Mass production Produção em massa

Turnover Facturação

Profits Lucros

A range of products Uma gama de produtos

A supplier Um fornecedor

Warehouse Entreposto / armazém

Complaint Queixa

Consignee Destinatário

Consigner Remetente / Expedidor

Forwarding agent Despachante / transitário

Leaflet Folheto

Load Carga / carregamento

Price – list Lista de preços

Port of discharge Porto de desembarque

Sole agent Agente exclusivo

Stockbroker Corretor de Bolsa

Subsidiary Sucursal

Survey Estudo / inquérito

Valuables Valores / bens

Venture Empresa

Cash With Order = CWO Pagamento no acto da encomenda

Cash On Delivery = COD Pagamento no acto da entrega

Deposit Sinal (pagamento inicial parcial)

Down payment Entrada inicial

Forward Sales Vendas a prazo

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Future goods Mercadorias a prazo

Evidence Prova

Gross weight Peso bruto

Net weight Peso líquido

Owner Proprietário

Witness Testemunha

Customs duties Direitos alfandegários

Debit note Aviso de débito

Delivery dates Datas de entrega

Promissory note Promissória

Prospective customer Potencial cliente

Potential buyer Potencial comprador

Receipt Recibo

Stock shortage Ruptura de stock

Statement of invoices Extrato de facturas

Attested cheque Cheque visado

Cheque without cover Cheque sem cobertura

Dud cheque (Idem)

Overdraft Descoberto

Current account Conta corrente

Debtor Devedor

Discount rate Taxa de desconto

Draft Letra

Payment at sight Pagamento à vista

Place of issue Local de emissão

Standing orders Encomendas por satisfazer

Balance Saldo

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Collateral Caução para um empréstimo

Deeds Títulos

Debenture Obrigação

Loan Empréstimo

Safe Cofre

Utility bills Facturas de electricidade / água

Bond Título emitido pelo Estado

Commodities Mercadorias / bens de consumo

Redeemable Descontável

Scarcity Escassez

Security Garantia

Stock exchange Bolsa de Valores

Spot market Mercado à vista

Bullish trend Mercado em alta

Bearish trend Mercado em baixa

Sagging prices Preços em baixa

Soaring prices Preços em alta

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15. TEXTOS COMPLEMENTARES PARA O FORMADOR

7. The Nature of Planning and Controlling

Basic purposes of planning:

a) to forecast the nature of things, their number and the length of time necessary

b) to produce them, in order to synchronise their achievement.

c) to define objectives, their priorities and purposes.

d) to draw guiding management lines and to determine realistic courses of action.

e) to sort out possible strategies.

f) to apply rational policies.

g) to choose the most adequate procedures.

h) to comply to rules, laws, programmes.

i) to calculate budgets.

Some ways to plan efficiently:

Once the objectives have been set, some decisions must be made:

a) which means are essential: material and human resources.

b) when are they necessary.

c) how can their efficiency be controlled.

d) how much can reasonably be spent or invested in terms of time and money.

e) what may be the degree of profitability and satisfaction.

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The part played by control

Planning and control are inter-dependent. Indeed, plans can only be efficient if they 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 Deviations Explanation


amounts (Variance)
(Actual)

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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ACCOUNTING
ENGLISH I
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16. RESUMO

1. Para expressar um desejo cuja realização ainda seja possível ou mencionar algo que poderia
ter acontecido se uma condição tivesse sido realizada, devemos utilizar os condicionais
presente e passado. As suas características e campos de aplicação constituem a primeira parte
desta unidade.

2. A língua inglesa destaca alguns verbos como particulares. De facto, alguns têm “defeitos” e são
chamados “Defective verbs” e outros só se conjugam a um único modo e são estes os “Modal
Verbs”. O seu estudo é contemplado na segunda parte desta unidade.

3. Após termos concluído o estudo de todas formas e tempos verbais, podemos abordar a questão
da correspondência dos tempos entre si. Assim o faremos com o estudo das “IF-clauses”, na
última parte desta unidade.

4. Os termos legais e comerciais são necessários para efectuar o controle de qualquer processo
financeiro, ou transação comercial. Conhecê-los também é indispensável em caso de litígio. O
seu estudo ocupará toda esta unidade.

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 Duração


Didácticos (horas)
I. Grammar

1. The Present Mencionar as regras de utilização deste tempo Acetatos 1:00


Conditional verbal, focando as suas estruturas globais.
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 Insistir sobre as diferenças que existem entre o Acetatos 1:30
Conditional “Present Conditional” e o “Past Conditional”, visto
este último ser considerado como o irreal do
passado. Isto é, que só se pode utilizar para indicar
que um acontecimento poderia ter ocorrido se uma
condição específica tivesse sido satisfeita, mas já
sabemos que não o foi.
Efectuar o exercício proposto.

3. The Modal Trata-se de estudar 9 verbos com significados e Acetatos 2:30


and Defective utilizações peculiares: can, may, must, will, shall,
Verbs 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 IF- O seu estudo finaliza a nossa viagem através das Acetatos 2:00
clauses formas e dos tempos verbais. Só o domínio total
destes permite que seja abordada esta problemática
da sintaxe inglesa. De facto, a correspondência entre
os tempos só pode ser bem compreendida se
conhecermos completamente os auxiliares a utilizar
nos diversos tempos verbais e o seu campo de
aplicação.
IF implica uma condição que se pode realizar a muito
curto prazo (IF + Presente), que poderá ser realizada
se a condição for satisfeita (IF + Simple Past), ou que
nunca será realizada porque já sabemos que a
condição não foi realizada.
Efectuar os exercícios propostos.

II. Vocabulary
5. Legal Mencionar os termos legais mais utilizados no Acetatos 2:00
vocabulary contexto da gestão e administração de empresas. De
seguida esconder uma parte ou outra das colunas de
vocabulário, a fim de testar o grau de aprendizagem
desta unidade.

6. Management Ler os termos de vocabulário e de seguida esconder Acetatos 2:00


vocabulary um dos lados das colunas e questionar os formandos
sobre a sua tradução e definição.

III. Texts
7. The Identificar o papel dos vários membros do Acetatos 4:00
Accountant’s departamento de contabilidade ou do departamento
Role in a Financeiro de uma empresa.
Business
Efectuar os exercícios propostos oralmente. De
Organisation
seguida, pedir um comentário escrito dos pontos que
foram debatidos oralmente.
Correção dos trabalhos de expressão escrita feita
individualmente no quadro. Explicação dos erros
cometidos dirigida a toda a turma, solicitando a
participação dos formandos na correção dos erros.

Total:
15 horas

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18. ACTIVIDADES / AVALIAÇÃO

−pág. 187)
Exercises (Manual do Formando−

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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−pág. 194)
Exercises (Manual do Formando−

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

1. We’ll have to cut back on our expenses, we just … help it.


a) mustn’t
b) aren’t able to
c) can’t
d) shan’t

2. “Do you think John can be of any help?” -“ Of course! He … do almost everything.”
a) is able
b) is allowed
c) could
d) can

3. The method has been tried several times but … be made …

a) couldn’t … work
b) couldn’t … to work
c) wasn’t able to … work
d) wasn’t able to … to work

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

a) Could
b) Might
c) was able to
d) was allowed

5. “… me tonight?”
a) Could you be phoning
b) Could you phone
c) either a) or b)
d) Might you phone

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


a) was able to have
b) had to have
c) must have
d) could have

7. “There remains the problem of our branch in Rome.”

-“Well, we … talk about it next week.”

a) Can
b) shall be able to
c) either a) or b)
d) are able to

8. “… I have a few words with you?”


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

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


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

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

a) couldn’t
b) mustn’t have
c) couldn’t have
d) shouldn’t have

11. You … have written that memorandum.

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

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12. You … have thought of it before.

a) Ought
b) Should
c) Would
d) Might

13.

a) I should like to have met their representatives.


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

14. They … at least half an hour ago.

a) should leave
b) must have left
c) might leave
d) can leave

15. If we had not intervened, the situation … worse.

a) could have been


b) should have been
c) must have been
d) had to be

16. No credit. Buyers … pay cash.

a) would have to
b) should
c) are to
d) will

17. You … harder if you are to succeed.

a) should have worked


b) would have to have worked
c) would have to work
d) should work

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

a) oughtn’t to
b) isn’t to
c) can’t
d) might not

19. “I’d rather … him last night.”

a) Told
b) have told
c) to have told
d) be told

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


a) would do better to
b) had better
c) had better not to
d) would do better

21. The manager may get furious … the truth.

a) when he learns
b) should he learn
c) had he learned
d) any answer

22. You never … tell.

a) Must
b) Can
c) May
d) might

23. We asked if we … wait inside.

a) May
b) Might
c) Could
d) either b) or c)

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24. They … very well have noticed nothing.

a) May
b) Must
c) Should
d) can

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

a) Shall
b) Should
c) Might
d) may

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

a) Can
b) May
c) Must
d) might

27. I’ll try to help you as best I …

a) Must
b) have to
c) might
d) can

28. She … insist on that point.

a) needs not
b) doesn’t need
c) don’t need to
d) need not

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

a) Dare
b) dared to
c) dared
d) any answer

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

a) dares not
b) dare
c) did not dare
d) don’t dare to

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

a) should have
b) will have
c) should have had
d) would have had

32. Let’s go together to Paris, … ?

a) don’t we
b) do we
c) do let’s
d) shall we

33. Every now and then, she … at her watch.

a) would glance
b) used to glance
c) I‘ll glance
d) used to glancing

34. We … him: he called us up this morning.

a) needn’t have phoned


b) didn’t have to phone
c) needn’t phone
d) had not to phone

35. We’ll do all we … to save them.


a) may
b) can
c) should
d) could

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36. … get up that early in the morning?

a) Have you got to


b) Do you have to
c) Have you to
d) either a) or b)

37. If only I … at once what she meant!

a) may realise
b) must realise
c) was to realise
d) could have realised

38. You … make an omelette without breaking eggs.

a) can’t
b) aren’t able to
c) either a) or b)
d) may not

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

a) Were
b) would be
c) should be
d) is to be

40. The boss insists that she … the meeting with the others.

a) Attend
b) will attend
c) attends
d) have to attend

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Exercises (Manual do Formando−

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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−pág. 213)
Exercises (Manual do Formando−

(20 Marks)

1. Explain the various functions of accountants.


2. Mention a few differences between management accounting and financial accounting.
3. Debate on the importance of ethics in business.
4. Comment on the various steps of most decision-making processes.

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19. TRANSPARÊNCIAS

I. GRAMMAR

1. The Present Conditional

STRUCTURE USE EXAMPLES

Simple Form Subject + WOULD + To express a wish. I would like to visit Egypt.
infinitive without “TO”
I wish he would come and stay
for a while.

To express that an action When I was a child, my mother


occurred frequently. 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


with the expression: football.
“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 + To express that an I would still be working on that
Action verb + ING ACTION would be balance sheet if you had not
occurring if a condition helped me.
were fulfilled.
I would be swimming if I were
on holidays.

Interrogative Form Would + Subject + To enquire about Would you rather read a book or
Infinitive without “TO” someone’s wishes, watch TV?
preferences.

Would you be so kind as to give


To politely request
me the red book on that upper
something
shelf?

Would you care for a cup of


tea?

Negative Form Subject + would not + To answer negatively to a I would not do it if I were you.
Infinitive without “TO” request or to deny a
probability.

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2. The Past Conditional

STRUCTURE USE EXAMPLES

Simple Form Subject + WOULD To express that something I would have been delighted if
HAVE + Past had not occurred because he had come and visited me,
participle of the Verb its condition could not be but he did not come.
fulfilled.

Progressive Form Subject + Would have To express that an I would have been working with
been + Action Verb + ACTION could have been you if they had accepted my
ING occurring if a condition application, which they didn’t.
had been fulfilled, but it
was not.

Interrogative Form Would + Subject + To enquire about Would you have helped me if I
HAVE + Past something that might have had asked you when I was
Participle of the Verb happened if … having trouble with that report?

Negative Form Subject + Would Not To deny a possible I would not have done it even if
Have + Past Participle occurrence you had asked me because I
of the Verb was much too busy at that time.

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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 Simple Conditional Equivalent used Use


Past at the missing
tenses

1. CAN COULD COULD To be able to + Physical, intellectual and moral


Verb capacity.
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 (not used) (not used) It is a Modal as it is In modern American or British English,
the auxiliary of WILL can be used after any personal
the Future: pronoun:

Subject + will + EX: Mr. Johnson will call your


infinitive without secretary to reschedule his meeting
“TO” with you.
(= subject + ‘ll + EX: I will be expecting his call.
infinitive without
(= I’ll be expecting his call.)
“to”).

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9.

st
5. SHALL (not used) (not used) It is a Modal as it is SHALL is only used after the 1
st
the auxiliary of the person of the Singular and the 1
Future: person of the Plural, in formal speech.
EX: I shall respond to your question
Subject + shall + presently, but first …
infinitive without
“TO”. SHALL is used more frequently at the
interrogative form, in order to suggest
(= subject + ‘ll +
something:
infinitive without
“to”). EX: Shall we go?

6. OUGHT (not used) (not used) It is a Modal as it It expresses a moral or friendly advice,
can only be a great probability.
conjugated at the
conditional In any case, ought to can be replaced
by should.
Subject + ought +
EX: You ought to be ashamed of
infinitive
yourself.

7. SHOULD (not used) (not used) It is a Modal as it It has the same meaning as ought to.
can only be
conjugated at the It also expresses an order, a
conditional suggestion, a need, a judgement on
something.
EX: You should work faster.
Subject + should +
EX: It is important that the truth should
infinitive without
be known.
“TO”.
EX: That should be great!

8. NEED Regular Regular use It is conjugated at NEED, can be considered as a normal


use all tenses, so it verb and it can also be considered as
hasn’t any a Modal. Then, it doesn’t require the
equivalent. 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 Regular use It is conjugated at Dare follows the same rules of use as
use all tenses, so it need.
hasn’t any
EX: He daren’t address me.
equivalent.
EX: How dare you say such a thing?

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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

Assignment

The transfer of property from one person to another

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.

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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Disclosure

In securities law, the revealing of financial information and other information believed relevant to
investors considering buying securities in some venture. The requirement that sufficient information
be provided to prospective investors so that they can make an intelligent evaluation of a security.

Endorsement

Signing a check or note or other negotiable instrument, so that the rights granted by the check or
note are transferred to another person. When someone endorses the check, it allows the check to
be cashed by another person.

Equity

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

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

• Securities law: an ownership claim on a business interest.

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.

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.

Liability

A general legal term referring to possible or actual responsibility; one is bound by law or equity to

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be accountable for some act; in product liability, it is in reference to the obligation to pay damages
for which the manufacturer is held responsible.

Mortgage

The putting up of land and building or both as security against a loan of money. If the person who
obtains the mortgage fails to pay off the loan as prescribed in the mortgage contract, the lender will
take title and possession of the property.

Negotiable instruments

Documents such as securities or checks which are signed or endorsed, thus allowing for the
payment of the stipulated amount that the security calls for, on demand or at some specifically
designated time in the future. A non-negotiable instrument cannot be transferred by endorsement
and delivery.

Patent

A government grant to an inventor or his heirs for a stated period of time, conferring upon him a
monopoly or the exclusive right to make, use and vend the invention or the discovery that he or she
has achieved.

An official document that confers rights, privileges or the like on the use of a discovery.

Pledge

The granting of physical possession of goods or personal property to a person to whom one is
indebted. The creditor holds such property as security until the debt is paid.

Promissory note

A written document stating that a certain debt will be paid at a specified time or within a specified
period of time. The note will bear the signature of the debtor and will state to whom and when the
money will be paid.

Real estate

Land and whatever by nature or artificial annexation is a part of it or is the means of its enjoyment,
such as minerals, trees, and buildings.

Redeem

• 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.

Security

A stock or bond that signifies that the borrower owes a specified amount of money to the stock or
bondholder.

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6. Management Vocabulary

To Assess

To select or evaluate.

Board of Directors

A group of executives standing at the highest rank of a business organization, with the power to
make decisions and the legal responsibility to manage an organization.

Brainstorming

A professional meeting during which ideas are exposed in order to detect or solve problems, or
even to put forward some suggestions to improve the whole organization.

Break-even point

It determines the relationship between sales and expenses, and also at what size or volume point an
operation breaks even between a loss and a profit. It shows the level of commercial activity at which
the total cost and total revenue of a business organization are equal.

Budget

A plan in numerical terms exposing the financial potentiality and forecast of a business
organization and its expected results.

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.

Decision tree

An overall perspective of risks and probabilities, chance events and solutions in form of a tree
decision points.

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.

Feedback

A reaction to something.

Gantt chart

A chart developed by Henry L. Gantt exposing through bars the time needed to perform a specific
task. It is used in production planning and control.

Global corporation

An organization which does business in the whole world.

Hierarchy of needs

Abraham Maslow presented the human needs in form of a Pyramid, considering an ascending
order of importance from physiological needs, security, affiliation or social acceptance, esteem to
self-actualisation. Once a need is fulfilled, we pass on to the superior level of needs.

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Inventory system

rate of efficiency and speed in the delivery of products. “Zero inventory” or “stockless production”
are other terms used for the same concept.

Job enrichment

Programs applying to a professional context and emphasizing a position’s main aim, increasing the
level of challenge and developing the will to achieve fulfilment.

Just-in-Time (JIT)

The Supply Chain is managed in order to reach the highest

Kaizen

A Japanese term for continuous improvement process which leads to long-term success.

Leadership

The ability to guide individuals and lead them towards the achievement of team or group goals.

Management

The technique of running, organizing, controlling a business organization and the skilful use of any
resources, and time in order to accomplish specific goals efficiently.

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.

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.

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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Quality of Working Life (QWL)

It is a system which focuses on job design and job enrichment programs.

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.

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 labour-
saving 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.

Variable budgets

They distinguish period costs (related to time) and variable costs (related with the output volume).

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20. TEXTOS COMPLEMENTARES PARA O FORMADOR

7. The Accountant’s Role in a Company

Top accounting officer: the controller

He is in charge of the whole accounting department. He may advise managers and provide 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 Duração


Didácticos (horas)
I. Grammar
1. The Os graus dos adjectivos servem para descrever Acetatos 2:00
Comparatives comparando os elementos de comparação entre eles.
and Superlatives Exemplificar.
Efectuar a actividade proposta.
2. The O caso possessivo acentua uma forte ligação com Acetatos 2:00
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 Após relembrar a posição do adjectivo em Inglês, Acetatos 2:00
the Adjectives mencionar os diversos sufixos que podem
transformar um nome ou um verbo num adjectivo.
Efectuar as actividades propostas.
II. Vocabulary
4. Accounting Todas as empresas devem de registar toda a sua Acetatos 3.00
Vocabulary 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.
III. Texts
5. Bookkeeping Todas as empresas devem de registar toda a sua Acetatos 0:30
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.
6 The Balance O que é uma folha de balanço? Que dados têm de Acetatos 5:30
Sheet 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.
Efectuar actividades propostas.
Total:
15 horas

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23. ACTIVIDADES / AVALIAÇÃO

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Exercises (Manual do Formando−

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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−pág. 230)
Exercises (Manual do Formando−

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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−pág. 236)
Exercises (Manual do Formando−

1. Fill in the blanks with the correct suffix: -ly; -ish; -ful; -less; able.

(10 Marks)

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

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

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

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

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

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

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

8. She remained in speechless amazement for a few minutes.

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

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

2. Fill in the blanks with the suffix: -ed; -ing:

(10 Marks)

1. It is surprising how many people cannot swim.

2. She read a very boring book.

3. It is pleasing to think that they are happy.

4. I’ll be interested to see what happens tomorrow.

5. I found this question rather embarrassing

6. She is a very commited secretary.

7. They are caring human resources managers.

8. Car racers are undaunted people.

9. Teenagers are extremely daring in their decisions.

10. Managers should be more concerned with their employees motivation.

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−pág. 248)
Exercises (Manual do Formando−

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 1,400,000

5. New equipment 70,000

6. Lease on land 55,000

7. Interests 5% on purchase of van 2,000

8. Mortgage on building 15,000

9. Accounts receivable 2,500,000

10. Accounts payable 1,900,000

11. Office supplies and equipment 30,000

12. Overheads 3,000

13. Advertising expenses 4,000

14. Business trips 3,500,000

15. International fairs 8,000

16. Retained earnings 23,000,000

17. Owner’s equity 8,500

18. Accrued wages payable 5,000

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24. TRANSPARÊNCIAS

I. GRAMMAR

1. The Comparatives and Superlatives

Generalities

Comparatives and superlatives apply to adjectives and adverbs.

They stress a similarity, a superiority, inferiority or uniqueness of something in relation 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 Comparative of Comparative of


Inferiority Superiority

Short Adj.
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
Structure: Structure: Structure:
Adj.
As + adj. + as Good: better than Less + adj. + than

EX: My results are as Bad: worse than EX: This way is less
good as yours. far than I feared it
Far: farther than would be.

( distance)

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 Superlative of
Superiority Inferiority

Short Adj.
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.
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: Name of the person who owns the object + ‘S + possessed object

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

EX: John’s bag The actress’s part

Mary’s house Mr Smith’s office

Charles’s boss (=Charles’ boss)

The Simpsons’s family (=The Simpsons’ family)

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

EX: England’s history The Parliament’s decision

3. It also applies to some idiomatic expressions including references to animals or parts of 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: Two dollars’ worth of candies.

5. 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. 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 Ordinal Quantificative Adjective Noun


Possessive
1 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 Size Age / Shape Colour Origin Material


opinion / temperature
Estimated
value

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

EX: cloudy ; dirty; funny; silky

2. noun + ly : it means that it the qualities of …

EX: brotherly; friendly; cowardly

3. noun + like : it means that it looks like or behaves like …

EX: childlike; businesslike

4. noun + ish : it expresses a similitude with … in a pejorative way.

EX: childish; foolish; snobbish; selfish

5. noun + ful : It has the quality or it has plenty of …

EX: beautiful; careful; hopeful; useful; doubtful

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

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6. noun + less : it has NOT the quality of …, without…

EX: aimless; careless; hopeless; useless; motherless;


heartless; meaningless; speechless

7. verb + able : it is capable of a deed, or it enables something to be done

EX: acceptable; bearable; laughable ; regrettable

8. verb + ive : does the action of the verb

EX: attractive; digestive; possessive

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

EX: unhappy; unpleasant; invisible; dishonest…

Some other suffixes are used to express activities or ideas

EX: Socialist, scientific, geographic, revolutionary, affectionate, dependent, humorous,…

Nationality adjectives may end in

• ese • Japanese, Lebanese, Portuguese

• (i)an, (-n) • American, Australian, German, Italian

• ish (-sh, -ch) • Irish, British, Welsh, French, Dutch

• I, … • Israeli; Pakistani, Greek, Swiss

Compound adjectives

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

1. adjective + adjective dark blue, light brown

2. noun + adjective navy-blue, snow-white, sea-sick

3. noun + past participle home-made, snow-covered

4. adjective + present participle good-looking, hard-working

5. adjective + noun + ED (to describe people): blue-eyed, fair-haired, bad-


tempered, open-hearted

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Present participles used as adjectives

EX: It’s amazing, boring, interesting

Past Participles used as adjectives

EX: I am amazed, bored, excited


The adjectives that describe the size, the weight, the value, the time have the following structure

• Number + measure unit + noun

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

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II. VOCABULARY

4. Accounting Vocabulary

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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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

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

Debenture dívida

Debtor devedor

Defer reportar

Depletion amortização

Dividends dividendos

Draft prestação, levantamento

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Expenses despesas

Fixed assets bens tangíveis

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

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

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.

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

Markup soma que faz um preço exceder o custo

Net income rendimentos líquidos

Net worth valor líquido

Nominal rate taxa nominal

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

Partnership parceria

Predatory prices preços tão baixos que os concurrentes são eliminados do


mercado

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

Residual income rendimento operacional liquido menos juros imputados

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

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. TEXTOS COMPLEMENTARES PARA O FORMADOR

5. Bookkeeping

Introduction

Whatever the size of a firm, it must record the amount of every transaction in its ledgers, or 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 2,100,000

Less: Provision for bad debts 100,000 2,000,000

Inventories 1,500,000

Total current assets 6,000,000

Investment in unconsolidated subsidiaries 300,000

Fixed Assets

Property, Plant, and Equipment

Land 150,000

Buildings 3,800,000

Machinery 950,000

Office equipment 100,000

5,000,000

Less: Accumulated depreciation 1,800,000

Net property, plant, and equipment 3,200,000

Prepayments and deferred charges 100,000

Goodwill, Patents, trademarks 100,000

9,700,000

V
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V. THE ACCOUNTS DEPARTMENT IEFP

LIABILITIES AND STOCKHOLDERS’ EQUITY

Current liabilities

Accounts payable 1,000,000

Notes payable 850,000

Accrued Expenses Payable 330,000

Federal Income Tax Payable 320,000

Total current liabilities 2,500,000 2,500,000

Long-term liabilities

First mortgage Bonds, 5% Interest

Due 20 2,700,000

Total liabilities 5,200,000

STOCKHOLDERS’ EQUITY

Capital stock

Preferred stock, 5% Cumulative,

Euros 100 par value each; authorised,

Issued and outstanding 6,000 shares 600,000

Common stock, Euros r par value each;

Authorised, issued, and outstanding

300,000 shares 1,500,00

Capital surplus 700,000

Accumulated retained earnings 1,700,000

Total stockholders’ equity 4,500,000 4,500,000

Total Liabilities and Stockholders’ Equity 9,700,000

V
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ACCOUNTING
ENGLISH I
VI. BUSINESS CORESPONDENCE IEFP

26. RESUMO

1. A voz passiva utiliza-se principalmente com a finalidade de colocar a ênfase no OBJECTO que
está submetido à acção do verbo.O discurso indirecto apóia-se em alguns verbos a fim de
relatar um facto ou acontecimento de forma indirecta. Esses verbos podem ser: Dizer,
contar, responder, escrever, questionar, pensar, a utilização desta figura de estilo só é
possível se dominarmos a correspondência dos tempos entre Discurso Directo e Discurso
Indirecto.

2. Esta última unidade dedicada à gramática acaba com um teste de avaliação global de todos os
pontos gramaticais que foram abordados ao longo dos capítulos.

3. Uma expressão escrita fluida e elegante torna-se sem dúvida mais agradável para o seu leitor.
Esta unidade estuda as formas de introduzir, desenvolver e concluir um relatório, comentário
ou discurso, de ligar as idéias entre elas, sem que o estilo se torne pesado.

4. A correspondência comercial requer toda a nossa atenção, daí uma grande parte desta unidade
ser dedicada ao estudo das várias expressões mais utilizadas em determinadas situações.

5. A apresentação geral de uma carta, o formato escolhido, os termos utilizados, o desejo de evitar
ambiguidades, são determinantes no âmbito da correspondência comercial. Esta
preocupação fará o objecto do nosso estudo ao longo desta última unidade.

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27. PLANO DAS SESSÕES

Conteúdo Metodologia Meios Duração


Didácticos (horas)
I. Grammar Exercitar intensamente a aprendizagem da voz
passiva, alertando contudo para o erro comum do
seu uso em excesso.
1. The Passive Acompanhar a resolução dos exercícios incluídos na Acetatos 1:00
Voice unidade temática.

2. The Reported A passagem de e para o discurso directo reveste Acetatos 1:00


Speech algumas dificuldades que devem ser exercitadas
intensamente.
Utilização repetida dos diversos tempos verbais.
3. Global 1a. Ficha de Avaliação Global Acetatos 1:30
Grammatical
Revisão global de todos os conceitos gramaticais
Review
utilizados nas diversas unidades temáticas
II. Vocabulary Acetatos 1:30

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 Apresentação de expressões convencionais mais Acetatos 0:30
Used in Letter utilizadas na correspondência comercial.
Writing
III. Texts
6. The Layout of Estudo das diversas formas de elaborar uma carta Acetatos 1:00
a Business comercial de acordo com a respectiva finalidade.
Letter
7. Punctuation Revisão da pontuação utilizada na lingua inglesa. Acetatos 0:30

8. Enquires Trabalhar a prática de solicitar orçamentos e de Acetatos 1:00


responder a pedidos no mesmo sentido.

9. Orders and Análise e recepção de pedidos de encomendas e o Acetatos 1:00


Execution or acompanhamento da sua execução
Orders
10. Follow up Apresentação de uma variedade de cartas de Acetatos 1:00
Letters acompanhamento de processos de encomendas em
curso.

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11. Invoicing and Análise das diversas partes que compõem o Acetatos 2:00
Payment processo desde a facturação até ao pagamento,
passando pelo pedido de referências bancárias,
elaboração de facturas e de recibos.
12. Reminders Cartas de alerta, reclamacões e queixas. Acetatos 1:00
Análise dos aspectos mais delicados na
correspondência comercial
13. Global 2a. Ficha de Avaliação Global Acetatos 2:00
Accounting
Revisão global de todos os conceitos de
Review
contabilidade utilizados nas diversas unidades
temáticas
Total:
15 horas

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28. ACTIVIDADES / AVALIAÇÃO

−pág. 255)
Exercises (Manual do Formando−

Transform the following sentences into the Passive Voice: (30 Marks)

1. We haven’t sent the letter.


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

2. They can’t repair your car today.


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

3. Someone stole my bag.


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

4. Someone told me that the meeting had been delayed.


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

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


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

6. Visitors must leave their umbrellas in the hall.


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

7. They will serve a coffee at 10:00.


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

8. Look! They are watching you.


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

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


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

10. His accountant had warned him.


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

11. Mr. Jones gave her a watch.


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

12. He promised me an interesting position in his business organization.


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

13. She told me to wait outside.


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

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14. They are drafting this financial year’s balance sheet.


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

15. What can we do about it?


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

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−pág. 299)
Exercises (Manual do Formando−

(20 Marks)

1) Write an enquiry letter to a ceramics factory requiring them to send you brochures or
catalogues of their products, price lists, terms of payment and delivery dates.

2) Write the reply to the previous enquiry.

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−pág. 261)
Exercises (Manual do Formando−

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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−pág. 303)
Exercises (Manual do Formando−

(20 Marks)

1) Write a letter to a factory ordering a container of 40 feet of the products specified and
referenced in an enclosed list. Mention your terms of payment and expected date of delivery.
Do not forget to give your bank’s name and references.

2) Write a reply to the letter mentioned above.

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−pág. 304)
Exercises (Manual do Formando−

(20 Marks)

Write a follow-up letter to an enquiry and enclose your new catalogue exhibiting the latest lines of
your products. Do not forget to mention that you will be present at the Frankfurt International
exhibition fair in March and that you would be pleased to receive your client at your stand and show
him or her some of your samples.

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−pág. 306)
Exercises (Manual do Formando−

(20 Marks)

1) Write a letter to a client acknowledging his or her order. Enclose the invoice for the ordered
products, remind your client of the agreed terms of payment and dates of delivery.
2) You have just received the invoice for the products that you had previously ordered. Confirm
that you will pay according to the agreed terms of payment, that you could very well rewrite in
order to avoid any possible ambiguity in their settlement.

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−pág. 307)
Exercises (Manual do Formando−

(20 Marks)
1) Write a similar letter of complaint, stressing your disappointment as regards the handling of
the order that you placed in due time, overall that you have been a loyal client to their
products.
2) Imagine a polite answer offering your client an acceptable reason for such a long delay in
your delivery.

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29. TRANSPARÊNCIAS

I. GRAMMAR

1. The Passive Voice

Generalities:

The Passive Voice is used to emphasize the object that is submitted to the action of the active verb.

Basic structure:

Active Voice: Subject + Active verb + object

(1) (2) (3)

Passive Voice: Object (of the Active voice ) (3) + To BE conjugated at the
tense of the Active verb + Past Participle of the active verb +
by + Subject of the active voice

Tenses Active voice Examples at the Passive Voice

Simple Present A cat usually eats a rat. A rat is usually eaten by a cat.
(1) (2) (3) (3) (2) (2) (1)

Simple Past The children read a book A book was read by the children every
every month. month.

Someone told me that … I was told that …

Present Perfect They have discovered a new A new star has been discovered (by
star. them).

Past Perfect Someone had stolen my car. My car had been stolen (by someone).

Progressive form They are building a house. A house is being built (by them).

He was signing the contract, The contract was being signed by him,
when I came in. when I came in.

Modal verbs Anyone can do it. It can be done (by anyone).

You should make a decision. A decision should be made (by you).

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2. The Reported Speech

Verbs in the reported speech

a) Positive or negative statements.

SAY / TELL

EX: Mr. Morris says (that) there’s al letter for you.

He told me (that) it was a registered letter.

Other possible verbs:

ANSWER / WRITE / THINK / KNOW / EXPLAIN / AGREE …

EX: He answered that he would come.

She thinks (that) it’s going to rain.

b) Questions.

ASK / WONDER / WANT/ KNOW / INQUIRE …

EX: They asked me what my name was.

She inquired what I wanted.

The use of the tenses

a) At the Present:

If the verb that is used to report the speech is conjugated at the Present, then the tense of 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 Indirect Speech

Simple Present Simple Past

Present Progressive Past Progressive

Present Perfect Past Perfect

Simple Past Past Perfect

Future Present Conditional

EX: Simon: - “I usually play tennis on Sunday.”

Simon said that he usually played tennis on Sunday.

They told me: - “We will work in the same team”.

They told me that we would work in the same team.

Mary: - “I’m sorry, I must go”.

Mary said she was sorry she had to go.

Peter: - “I met your boss once”.

Peter told me that he met / he had met my boss once.

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Other changes

a) Adjectives and adverbs

Here becomes THERE

Ago becomes BEFORE

Today becomes THAT DAY

Now becomes THEN

Tomorrow becomes THE NEXT DAY

EX: Mary: - ”I’m in London. I’m having a great time here.”

Mary says that she is in London and she’s having a great time there.

b) Pronouns

I becomes HE / SHE

We becomes THEY

EX: Mr Moore: - “I’ll send you a letter”.

Mr Moore says that he’ll send you / me / us / a letter.

The Smiths: - “We went to Manchester”.

The Smiths say that they went to Manchester.

c) Possessive Adjectives

My becomes HIS /HER

Our becomes THEIR

EX: Ben: - “John is my friend”.

Ben says that John is his friend.

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Peter and Mary: - “Robby is our dog.”

Peter and Mary said that Robby was their dog.

d) YES / NO questions:

We use IF / WHETHER

EX: Alan: - “Hello, Mary. Can I borrow your John’s bike?”

Mary: - “John! Alan asks if he can borrow your bike!”

I saw James this morning he wanted to know 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

According to Segundo, conforme


To comment on Para comentar, explicar, anotar
To deal with Tratar de
To outline Esboçar, delinear
To give account of Relatar, descrever
To allude Aludir, fazer alusão, insinuar
To convey Transmitir, transferir, levar
To describe Descrever
To depict Pintar, representar, descrever
To stress Acentuar, insistir em, pôr o acento sobre
To emphasise Dar ênfase
In my opinion Na minha opinião
Quite obviously Absolutamente óbvio
It is often said Dizem que
To approve of Aprovar, concordar, consentir
It might be mentioned Poderiamos mencionar
To a certain extent Até um certo ponto

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It could be said Poderiamos dizer


As far as I’m concerned No que me diz respeito
As we can notice Como podemos notar
In accordance with Segundo
In other words Em outros termos
In short Abreviando
For example Por exemplo
In this respect A esse respeito
After all Apesar de tudo
As a result Como resultado
In addition to Além de
Along with Assim como
Instead of Em vez de
As well as E também
Whereas Ao passo que
While Enquanto
Whilst Embora
As a matter of fact Na verdade
In fact De facto
Indeed Deveras, com efeito, na verdade
Actually Realmente, na verdade
However Todavia, contudo
Moreover Além disso, demais, aliás
By contrast Contrastando
Nevertheless Não obstante, contudo
Notwithstanding Apesar de, a despeito de
Despite A despeito de
In spite of Apesar de

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On the contrary Pelo contrário


Contrary to Contrariamente a
Unlike Diferentemente de
Up to now Até agora
So far Até aqui, até agora
Nowadays Hoje em dia, presentemente
From time to time De vez em quando
Now and then (idem)
Supposing Admitindo que
Fortunately Felizmente
Unfortunately Infelizmente
Provided that Contando que
Eventhough Mesmo se
Although Embora, se bem que
Though (idem)
As for Quanto a
Barely Apenas, simplesmente
Merely Meramente
Hardly Apenas
Seldom Raramente
Rarely (idem)
Due to Devido a
Either … or Ou
Neither … nor Nem
Even if Ainda que, mesmo que
Eventually Afinal, eventualmente
Including Incluindo
In order to Com o fim de

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In the meantime Entretanto


Meanwhile (idem)
Not to mention Sem falar de
Quite Perfeitamente, inteiramente
Since Desde que, visto que
So that Afim de que, para que, porque
Thanks to Graças a
Whether (or not) Quer … (ou não)

In the conclusion

Consequently Como consequência


Thus Assim, deste modo
Hence Por isso
As a conclusion Como conclusão
On account of Devido a, por causa de
Owing to (idem)
Therefore Por consequência
To resume Para retomar, recomeçar
To summarize Para sintetizar, resumir, sumariar
To sum up Resumir
To quote Citar
A quotation Citação
An understatement Um eufemismo

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5. Expressions used in Letter Writing

EXPRESSIONS TRANSLATION

1. Beginning of a letter 1) Como começar uma carta

Thank you very much for your letter of (date), Muito obrigada por a sua carta de (data) pedindo se
asking if / enquiring about / enclosing / concerning / inquirindo á cerca de / incluindo / sobre

In reply to Em resposta a

We have duly received Recebemos devidamente

We acknowledge receipt of Acusamos recepção de

2) Referring 2) Referir-se a

We are writing in connection with Escrevemos em relação a


…………para obter informações acerca de
……………….. to enquire about
…………para obter informações concernentes a
………………. with regard to

As requested Como requerido

We remember you mentioning your need to… and Gostaríamos relembrar V. Excelência de nos ter
we believe that the solution to your problem is the mencionado a sua necessidade de ... e julgamos
new … que a solução ao seu problema seria o novo ...

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… 3) Anunciar que ...

We thank you for your prompt delivery of our order Agradecemos a sua rápida entrega da nossa
nº… and are pleased to report that the goods encomenda nº e temos o prazer de o informar que
arrived in good condition as mercadorias chegaram em boas condições.

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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 Receberá por correio, dentro dos próximos dias...
days…

We are pleased to inform you of the dispatch of Temos o prazer de os informar do despacho da
your order nº vossa encomenda nº...

We 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 Acreditamos que estará interessado no nosso
copy of our latest illustrated catalogue showing último catálogo ilustrado, que junto enviamos,
some of the … mostrando alguns dos ...

We shall be forwarding a consignment of Faremos seguir o envio de

The goods will be packed in accordance with the A mercadoria estará embalada segundo os
usual requirements 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 Recebemos a sua encomenda nº ... e temos o
pleased to inform you that we have dispatched the prazer de informá-lo que enviaremos a seguinte
following goods … by … mercadoria ... por ...

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 Entenderão as vantagens em encomendar o mais
order as we execute all orders in strict rotation. We cêdo possível, uma vez que atendemos as
should therefore advise you to order by the end of encomendas na mais estrita ordem de chegada
the month if you wish to have these articles in stock Caso pretendam obter este stock antes de ……
for aconselhamos que confirmem a encomenda antes
do fim do mês.

We look forward to having your reply Esperamos vivamente receber a vossa resposta

As soon as these requirements have been Assim que estas condicões forem satisfeitas,
satisfactorily settled, we shall be glad to put your teremos todo o prazer em executar a vossa
order into execution encomenda.

Please forward Agradecia que enviásse

We shall get into touch with Entraremos em contacto com

4) Requiring 4) Solicitar
We would be grateful if you could Ficaríamos gratos se pudessem
We would appreciate it if you could send us as soon Agradecíamos que nos enviassem tão depressa
as possible quanto possível
… (without delay) ... (sem demora)
Would you be so kind enough to Teria a amabilidade de

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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
the enclosed form giving your prices … preços dos artigos que figuram na lista que
juntamente enviamos

Will you please also state your earliest delivery Queira ter a amabilidade também de mencionar a
date, your terms of payment and discounts for data de entrega mais próxima, as suas condições
regular purchases de pagamento e eventuais descontos para compras
regulares.

Agradecíamos que nos fizesse chegar a sua


Would you please let us have your order rapidly to encomenda rapidamente a fim de assegurar a
ensure delivery by entrega da mercadoria antes de

Assim que for efectuada a entrega, agradecíamos


As soon as the goods are delivered, we would que nos informasse.
appreciate your notifying us
Aproveitamos esta oportunidade para
We take the opportunity to
Tomamos a liberdade de
We take the liberty of
Requeremos
We require
Teria a amabilidade de nos enviar os seguintes
Will you kindly send us the following items by
artigos por

We ask you to draw on us for the invoice value … Pedimos que seja efectuado um levantamento
days after sight through (Bank) relativo ao montante facturado de ... dias após
entrega através do Banco
We are submitting you
Submetemos ao seu parecer

We draw your attention to the fact that Chamamos a sua atenção para o facto que

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 Esta encomenda é feita estritamente segundo a
on or before (date) and we reserve the right of condição de a mercadoria ser entregue em ou
cancellation after this date antes de (data) e reservamos-nos o direito de
cancelar se esta data não for respeitada.
You have omitted to
Omitiu

5) Enquiring 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 Agradecíamos se nos pudesse enviar a cotação
quotation for para

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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 Ficaríamos gratos se nos pudesse informar sobre
information about the financial standing (status) of a situação financeira da seguinte empresa e se são
the following firm and whether they are reliable and credíveis e de confiança, uma vez que o seu
trustworthy, as its manager has recently required gerente mostrou interesse em negociar com a
doing business with us. nossa empresa.

Any further information you may be able to give us Qualquer outra informação que poder nos
will be appreciated, and your advice will, naturally, comunicar seria muito apreciada e o seu parecer
be treated in the strictest confidence. será, naturalmente, considerado estritamente
confidencial.
We would be interested in knowing if you could
grant us a special discount for Estaríamos interessados em saber se nos poderia
conceder um desconto especial para

We would like to know whether Gostaríamos de saber se

Poderia mencionar as suas condições de


Could you state your terms for
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 Em resposta ao seu pedido de informação recebido
you em ..., junto enviamos ...

At your request, we are sending you full details of Como requereram, junto enviamos todos os
pormenores de
We are sending you herewith our latest catalogue
together with details of our terms and conditions Junto enviamos o nosso catálogo mais recente
acompanhado de todos os pormenores das nossas
We are sending you a pro-forma invoice for the condições de pagamentos e outras
items listed in your inquiry
Enviamos uma factura pro-forma para os artigos
figurando no pedido de informação que nos
enviaram.

7) Ordering 7) Encomendar

Please supply the following Agradecíamos que nos fornecesse o seguinte

Kindly forward through our agent (name) the Agradecíamos que tivesse a amabilidade de nos
following goods fazer chegar através do nosso agente (nome) as
mercadorias seguintes

The material must be true to samples supplied O material tem de ser idêntico às amostras
fornecidas

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We enclose a trial order. If the quality is up to our Junto enviamos uma encomenda para
expectations, we shall send further orders in the experimentar. Se a qualidade corresponder ás
near future. nossas expectativas, em breve efectuaremos mais
encomendas.

The overall length must not exceed …, and the total O comprimento total não deve exceder ... , e o peso
weight must not be over … total não pode ser mais de

Se o padrão ...(ou referência nº) não estiver


If pattern …( or reference nº) is not available, disponível, agradecíamos que nos enviasse o
please send pattern … or … instead padrão ... ou a referência nº ...

If you have a similar article but of better quality Se tiver um artigo similar mas de qualidade
please supply it instead, provided the price is not superior, agradecíamos que nos enviasse no lugar
more than 10% higher. do outro, na condição que a diferença de preço não
seja superior a 10%.

Please note that delivery is required before (date) Gostaríamos lembrar que a entrega é requerida
without fail antes de (data) sem falta.

If sales are satisfactory, we shall make your brand Se os resultados das vendas forem satisfatórios,
one of our standard lines faremos da sua marca uma das nossas linhas
principais..

8) Reminding 8) Segundas vias

Please find enclosed a copy of your statement of Junto enviamos uma cópia do estrato da sua conta,
account, the balance of which amounting to (….) is cuja soma de ... ainda está em dívida.
still overdue.
Lamentamos informá-lo de que o nosso
We are sorry to inform you that our Accounts Departamento de Contabilidade verificou que o
Department has checked that the amount (…) is still valor de ... da sua conta ainda está em dívida
outstanding on your account.
Presumimos que, devido a uma série de
We presume that, owing to a series of unfortunate circunstâncias infelizes, não vos foi possível
circumstances, you were not able to settle the last liquidar a sua última prestação que estava a
instalment due on (date). pagamento em ...

If, in the meantime, some action has been taken to Se, entretanto, já tiver liquidado a sua divida,
settle your debt, please ignore this reminder. agradecíamos que ignorasse este aviso.

If this sum is still due at the end of the month, your Se esta soma se encontrar por liquidar no fim deste
file will be handed over to our solicitor who be mês, o seu processo será entregue ao nosso
obliged to start proceedings against you, which we solicitador que se encontrará na obrigação de
very much regret. iniciar um processo contra Vossa Excelência, o que
lamentamos grandemente.
On checking our accounts, we have found that
referring to your invoice nº of (date) the total Ao verificar a nossa contabilidade, descobrimos
amount of (…) is still unsettled. que em referência à factura nº de ... a quantia total
de ... ainda está por liquidar.
To our mutual interest, we hope this debt will be
settled as soon as possible. Para o nosso interesse mútuo, esperamos que esta
dívida possa ser liquidada assim que possível.

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9) Complaining 9) Queixas

We are sorry to inform you, that we have received Lamentamos ter de informá-lo que não recebemos nem
neither the goods nor any explanation for the delay as mercadorias nem nenhuma explicação para um tal
atraso.
If our order nº… is not dealt with before the end of
Se a nossa encomenda nº…. não for executada antes do
the month, we shall be compelled to cancel it.
final deste mês, encontrar-nos-emos na obrigação de a
cancelar.
We would like to inform you that this is the second
time such an accident has happened and that we Queremos informar que esta é a segunda vez que um tal
are very disappointed with your service. acidente ocorre e que estamos muito decepcionados
com a vossa prestação de serviço.
f such an error occurs again, we shall be bound to
look for other suppliers. Se um tal erro voltar a ocorrer, teremos de procurar
outros fornecedores.
We regret to inform you that, owing to faulty
packing, one of our cases reached us in bad Lamentamos informá-lo que devido a uma embalagem
condition. defeituosa, um dos nossos caixotes foi entregue em más
condições.
As you have not been able to meet your delivery
Visto não ter podido respeitar o prazo de entrega,
dates, we have lost some of our most regular perdemos alguns dos nossos clientes mais regulares.
customers. We think a substantial compensation Pensamos que uma indenização significativa deveria ser-
should be paid to us for this highly inconvenient nos paga a fim de compensar esta situação
situation. desagradável.
How can a firm like yours let such mistakes occur? Como é que uma empresa como a vossa deixa que
tais erros aconteçam?

10) Apologising 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 Dado às circunstâncias, não nos podemos
responsible for any damage during transport. All considerar como responsáveis por os estragos
claims have to be lodged with the shipping ocorridos durante o transporte. Todas as queixas
company têm de ser dirigidas à empresa de transporte

Owing to unforeseen circumstances we have not Devido a circunstâncias imprevisíveis, não nos foi
been able to honour our commitments, but we can possível honrar os nossos compromissos, mas
assure you that next time we will do our best to give certificamos que numa próxima ocasião faremos o
you entire satisfaction. nosso melhor a fim de vos dar inteira satisfação.

The insurance company will send you an adjuster to A companhia de seguros vos enviará um perito
assess the amount of the damage. para avaliar a importância dos estragos.

We would like to apologise for this Gostaríamos pedir desculpa por este mal-
misunderstanding and we can assure you that such entendido, e confirmamos que tais erros não
errors will not occur again. voltarão a acontecer.

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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

Não restam dúvidas quanto


There is little doubt that
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
with you. oportunidades de negociar com Vossas Excelências.

Estamos seguros de que apreciarão os nossos esforços


We trust you will appreciate our efforts to complete
para conseguir executar estas encomendas nos prazos
these orders in due time 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)
Esperamos ter a oportunidade de ganhar a sua confiança
We hope to have the opportunity of winning your e estamos desejosos de ter o prazer de o receber no
custom and look forward to the pleasure of nosso mostruário.
welcoming you to our new showrooms
Será muito bem-vindo
You will be most heartily welcome

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12) Closing salutations 12) Fechos de correspondência

Please give my best regards to Agradeço que transmita os meus melhores


cumprimentos a

Best regards / Respectfully / Yours sincerely / With


best wishes / Yours faithfully Com os meus melhores cumprimentos / atentamente

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30. TEXTOS COMPLEMENTARES PARA O FORMADOR

6. The Layout of a Business Letter

Introduction

Nowadays we have at our disposal a wide range of means of communication attending our 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…

• 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

4. A semi colon ( ; )

It brings a longer pause to the reading than the comma does.

• It is used to point out a contrast in a description of facts (EX: Mary played tennis
beautifully; Ann could not stand it.)

• It separates elements of a description or a list, stressing their order of use or importance.

5. A colon ( : )

It introduces a description or list, adds an example to what had been stated previously. 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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7. The Hyphen ( - )

It joins two words so they form a unity.

It also divides words at the end of the lines, even though with the word processors it 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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11. 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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12. 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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FICHAS DE AVALIAÇÃO GLOBAL

ACCOUNTING
ENGLISH I
IEFP FICHAS DE AVALIAÇÃO GLOBAL

Ficha de Avaliação Global No. 1

Global Grammatical Review

1. Multiple Choice Questions : Put a circle around the correct answer :


(20 Marks)

1. It’s getting colder and colder. I think winter has set …

a) In

b) Up

c) Out

d) off

2. The whole dramatic issue was brought … by a minor statement.

a) Up

b) About

c) Off

d) in

3. Nobody expected him to carry … his mission so beautifully.

a) Up

b) Off

c) Out

d) over

4. A good scientist does not take anything … granted.

a) On

b) Off

c) For

d) In

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5. The chairman waited for the agitation to die …

a) Over

b) Off

c) In

d) down

6. She was … a very successful manager.

a) told to be

b) talked of being

c) spoken to be

d) said to be

7. I’m at a loss what … to convince accept signing this contract.

a) Do

b) to be done

c) doing

d) to do

8. Is there anything I can do to stop … such risks?

a) that they take

b) them take

c) them to take

d) them taking

9. I look forward … that extraordinary presentation of your whole team.

a) listening to

b) to listening to

c) to listen to

d) listen to

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10. These clients insisted … earlier, as they had a plane to take later that day.

a) to come

b) coming

c) on coming

d) any answer

11. Prices are likely … again.

a) to go up

b) to going up

c) going up

d) gone up

12. He promised … his best.

a) Doing

b) to do

c) to doing

d) any answer

13. I didn’t mean … rude.

a) Being

b) and be

c) to being

d) to be

14. I wonder how she … come here, after what she had done.

a) dared to

b) dared

c) dared have

d) dares have

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15. I think we … tell her the truth immediately.

a) had to

b) needed

c) must

d) any answer

16. How such a marketing strategy … our company is not obvious.

a) has to help

b) is to help

c) must help

d) any answer

17. I’d like this parcel … sent at once.

a) to be

a) was

b) were

c) should be

18. That he … chairman is out of the question.

a) Becomes

b) Became

c) will become

d) should become

19. Take … measures you think most appropriate

a) Whatever

b) However

c) as though

d) none

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20. If anyone …, let me know at once.

a) Ring

b) Rings

c) should ring

d) either b) or c)

2. Fill in the gaps with words expressing quantity: (5 Marks)

1. The restaurant was almost empty, there were few customers in it.

2. If I had had more time, I would have visited The National Gallery in London.

3. She had so many things to do that she did not know what to begin with.

4. There’s no / some paper left, could you go and fetch ………..?

5. My secretary spent many hours preparing that report for the auditor.

3. Fill in the gaps with the correct article: (10 Marks)

1. (0) hope never failed him during the negotiation of the contract.

2. I haven’t the courage to tell him that he has been laid off.

3. (0) Princess Diana was a great friend of theirs.

4. He didn’t have much confidence but the confidence he showed us under 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. (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)

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

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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