Giáo trình Anh văn chuyên ngành - Nghề: Kế toán doanh nghiệp

rbs or nouns from above to complete the sentences. You may need 
to change the form. 
a. The figures are a little different to what we were ____________ . 
b. The problems in the Middle East have made it really difficult to next year’s 
turnover. 
c. I think there are some mistakes in the _____________________ . 
d. The fund ___________________________________________ much better last 
year. This year has been very disappointing. 
e. The ____________________ into Eastern Europe looks good. 
f. We need to make sure that our customers ______________ us on time. 
Here are some phrases the accountant used during the meeting in exercise 
7. Can you fill in the missing words? 
questions • just • that • got • over • ask 
1 Norma has asked me to go ______________ some of the ratios I used in the 
report. 
2 Everyone __________________ it? 
3. Before you _________________ ... 
4. Is_________ clear ? 
5. I was _________________ coming to that. 
6. OK, if there are no _______________ , I’d like to ... 
AUDIO 
Now listen to check your answers. 
11. Look at the financial statements of the company at the start of the unit, and 
discuss with your partner whether you have enough information to calculate the 
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working capital and inventory turnover ratios. If you need more details, write an 
email to your contact in the company and request the information you need. 
Listen to what these people say about financial statements and fill in the gaps 
Which comments do you agree with? How would you respond to the 
people you don’t agree with? 
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OVER TO YOU 
In your experience, what do people think of the work done by accountants? What 
do they generally think about financial statements? 
How can accountants make the numbers they produce easier to understand? 
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Chapter 3: Tax accounting 
There are some types of tax in the boxes below, but some letters are missing. 
Can you complete the words? 
Which taxes in the boxes above are you familiar with? Briefly explain each 
one. 
What do foreign companies and individuals need to know about the 
taxation system in your country? 
1. A manager has asked his accountant to explain depreciation. Listen and 
answer the questions. 
1 What happens to fixed assets? 
2 How do accountants do this? 
3 What are the five methods of depreciation the accountant mentions? 
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Did You Know? 
In the U.S. and Britain accounting methods for income tax and financial 
reporting are independent of each other. This means that there can be large 
differences between the profit recorded in the financial statements and the profit 
for the income tax calculation. 
Now look at the accountant’ s list of definitions. Can you match them to the 
methods of depreciation she mentioned in exercise 1? 
1 ___________ ______________ : The asset is depreciated by a constant 
amount every year. The depreciation expense for each year is 
calculated by subtracting the salvage value from the acquisition 
cost, and then dividing the difference by the useful life of the 
asset. 
2 _________________________ : The depreciation expense is calculated 
by first subtracting the salvage value from the acquisition cost. 
The difference is multiplied by a fractional amount, where the 
denominator and numerator are based on the addition of the 
figures in the asset's useful life. 
3 _________________________ : The depreciation is 'accelerated' by 
this method, so that the expense is greater in the first years. The 
salvage value is ignored in the calculation, but the asset will not 
be depreciated below this value. 
4 __________________________ : The expected usage of the asset is 
taken into account in determining the rate of depreciation. 
5 _________________________ : The expected output of the asset is 
taken into account in determining the rate of depreciation. 
3. Prepare a short presentation on depreciation methods. First read the 
questions below and down your answers. Then organize your notes and give 
your presentation. 
What depredation method does your company/client use on its assets? 
Why has your company/client chosen that method? 
What are the alternatives in your country for depreciating assets? 
4 accountant explains the taxation expenses disclosure requirements to a 
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CEO. 
Listen to the dialogue and answer the questions. 
a How does the accountant calculate the profit before tax figure? 
b Why is the taxation amount only an estimate? 
c Do they file the interim tax return? 
Now listen again and complete the CEO’s notes. 
5. Later in the meeting the CEO asks more questions. Match them to the 
accountant’s answers 
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Use the words from the box to complete the following conversation 
7. Now listen and check your answers. Then explain - in your own words - 
what provision for income fox and deferred income tax balance mean 
Now work with a partner to practice explaining and clarifying 
information. Each of you should explain a standard procedure from your 
workplace, and the other asks questions about it. Then swap partners 
and explain the procedure you have just heard to another person. 
In my office the procedure for claiming travel expenses is ... 
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The way private people pay income tax in my country is normally to ... 
Did you Know? 
8. Match these expressions with tax to their definitions 
1 tax avoidance a someone who lives in another country for tax 
2 tax bracket b to introduce a new tax on something 
3 tax evasion c to make the tax go up 
4 tax exempt d when you don’t have to pay tax on certain income 
5 tax exile e to cancel a tax 
6 to abolish tax f . tells you what amount of tax to pay based on 
7 to impose tax g . trying not to pay tax (legal) 
8 to increase tax h . trying not to pay tax (illegal) 
9. Use words from the box to fill in the gaps. 
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An accountant from a Swiss parent company, Uta Meier, telephones the 
Internal Revenue Service (IRS) in the U.S. to discuss the treatment of certain 
costs. Listen to the conversation. What is the result of the discussion? 
Fill in the gaps in the extract from the discussion. 
Uta We’re __________ ____________ ______________ ___________ 
________1 I’m _______________ ____________ _____________ ___________ 
_________ ______________ ___________2. 
IRS Look, I’m sorry _____________ __________ _______________ 
___________________________ __________3 . I suggest _______________ 
______ _________ _______________ _______________ ______________ 
_____________ _______________4 to our office we can consider your arguments 
in detail. 
Uta Fine, I’ll ____________ _________ __________5 . Thanks ___________ 
_________ _____________6 
Now listen again and check your answers. 
11. Find words front the conversation which mean the following: 
1 to improve a machine or equipment ___________ 
2 written suggestion ___________ 
3 an opinion of what something means ___________ 
4 rules ___________ 
5 to include as an asset ___________ 
6 an explanation of what something means ________ __ 
USEFUL PHRASES 
Polite language 
Uta and the IRS agent didn’t agree but they kept their conversation polite by 
using certain phrases and expressions to soften their statements. Most English 
speakers expect this type of‘polite’ language and think people who don’t use it 
are too direct and even impolite. 
Here are some typical phrases you can use to ‘soften’ what you say. 
Excuse me, but... At first glance, it appears clear ... 
I’m sorry but... This seems to be... 
I’m afraid that’s not quite right. Could you please... 
We have a slight problem. 
12. Use phrases from the box to ‘soften’ the following statements. 
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13. The new head of your finance department wants to know about the taxation 
system in your country. He has also heard that the taxation system is closely 
connected with the financial reporting requirements. Write a report to him 
explaining the major points and referring to the relevant laws. 
Output 
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Chapter 4: Order and Email 
Order 
Discuss these questions with a partner. 
1 How often do you place/take an order? Do you mostly deal with companies In 
your country or abroad? 
2 What are the steps involved in placing/taking an order for your company? What 
forms do you have to complete? 
3 Do you need approval from your superiors to place/take all orders, or just for 
ones involving large quantities or significant amounts of money? 
When working with foreign companies, what are the most difficult aspects in 
placing/taking orders? 
1. Jean Duban works as a salesperson for the international 
telecommunications supplier TEGID (SA) in Lyon, and spends a lot of time on 
the phone. Listen to two of his phone conversations and complete the notes. 
2. Listen to the calls again and complete the sentences below 
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3. Complete the sentences with words and phrases from the box. 
delivery • frame contract • invoice • method of payment • place 
of delivery • shipment • signed order • specifications 
1. We’d like to place our first order in accordance with the terms and 
conditions of our_________. The ______________will be our warehouse 
near Coventry. 
2. We’ve sent the _____________ to your factory. The _____ is enclosed and 
should 
 be paid within 30 days of ______________ 
3. We’ve spoken to our production unit, and I can assure you that we will be 
able to meet all the _____________of your order. 
4. Our charges depend on your chosen _________________ . You’ll find 
details of how you can pay for the goods on our website. 
5. As soon as we have received your___________ (or returned email 
confirmation), we will pass your order on to the production unit. 
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Work with a partner. Use the information in the Partner Files to practice handling 
orders. Try to use some of the phrases from the box below. 
5. Anna Long works as a 
purchaser at Stores 
International in Leeds. She 
has just placed an order under 
a new frame contract with 
their wholesaler Fashion 
Modes Pic in Milan. Look at 
the web order on the next 
page, and use the words 
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below to complete the gaps. 
a. VAT 
b. Contract 
c Total value of goods 
d Delivery addresses 
e Gross 
 f Invoice 
g Place of delivery 
REFERRING TO NUMBERS ON AN ORDER 
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In sales and purchasing, the terms part number, item number, and article number 
are often used interchangeably. A more technical term is SKU, stock-keeping unit. 
Like the other terms above, this sequence of numbers and/or letters is used to refer 
to and identify a specific product for both sales and inventory purposes. 
Note that the abbreviation for number is no. (or sometimes #). 
Use the clues to complete the crossword puzzle. 
Anna now has to change her order. She calls her contact at Fashion Modes, the 
sales rep Roberto Branca. Listen to their conversation and decide whether the 
following are true or false 
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Listen again to the conversation, and tick (x) the sentences and phrases you hear. 
Now decide which of these sentences you can use to: 
a change an order. 1___________________________________ 
b accept a change to an order 2_____________________ 
Use sentences from exercise 8 to complete the following mini-dialogues. 
Sometimes it can be difficult to understand numbers and figures given over the 
phone. Listen to the recordings and complete the missing information. 
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Sometimes it can be difficult to understand numbers and figures given over the 
phone. Listen to the recordings and complete the missing information. 
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11. Here are some extracts from a standard contract between Phone Europe in 
Sheffield and French supplier, TEGID (SA). Match the two parts to make contract 
terms. 
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Now complete these extracts from the contract with the contract terms above. 
2. Email 
The sentences below were overheard at a trade fair. Work with a partner to decide 
whether the speakers work in purchasing or sales. Write P or S (or both) in the box 
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Now discuss these questions with your partner. 
What is your experience of trade fairs? 
Do you think trade fairs are good for business? Why, or why not? 
What other possibilities are there for establishing new contacts or finding new 
products? 
1. Donald Adams, a sales rep at Aircraft Maintenance inc. in Liverpool, has 
just finished a presentation of his company’s products at The Maintenance, 
Repair and Overhaul (MRO) Services and Products trade fair in Brussels. 
Listen to this conversation with a potential customer, Brigitte Dupont of Air 
South, Brussels, and say whether the following sentences are true (T) or false 
(F) 
1. Donald has met Brigitte before. 
2. Brigitte thinks that Donald’s company has some interesting products. 
3. Donald will call Brigitte after the fair is over. 
2. Listen again to the conversation. Complete the sentences for how 
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3. Make the following sentences more polite. 
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4. Match the sentences on the left with the responses on the right 
Put the words in the right order to make small-talk questions, and then match them 
to the responses (a-f). 
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How can the speakers keep the conversation going? Match these follow-up 
questions with the exchanges above 
Look at these small-talk questions and think of responses to keep the conversation 
going 
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Discuss these questions about small talk with a partner. 
1 Do you know any other small-talk phrases? Which ones do you find most useful 
to get conversations going in a business context? 
2 What small-talk questions do you usually ask on the telephone? How are they 
different from the ones you ask face-to-face? 
3. Have you been in a situation where you had to make small talk with a native 
speaker of English? What was easy or difficult? Share your experiences with the 
group. 
Look at the checklist below to help you prepare for a conversation at the 
www.business.org trade fair. Work with a partner. Use the information in your 
Partner File to do the role-play 
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10 After meeting again at the trade fair, Brendan from Aircraft Maintenance Inc. 
and Rainer from Low Cost Flights International are now back at their offices 
and need to exchange some information. Complete the email with words from 
the box. 
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Brendan and Rainer have exchanged emails to arrange to meet, but the paragraphs 
have been mixed up. Sort the paragraphs a-g into the correct emails below. 
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Now find phrases in the two emails on page  to complete the gaps below 
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Use Rainer’s and Brendan’s notes to write Try to use phrases from this unit 
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Marijke Veenstra is Head of Sales at IT International, a company based in 
the Netherlands. She has given an interview for the company’s in-house magazine 
Do you agree with the tips she gives? 
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