- •1 Structure of a business letter
- •1 This is how a business school teacher is explaining the parts of a business letter to a student:
- •2 Now read the letter and name its elements:
- •Grammar: The Sequence of Tenses – Узгодження часів
- •2 Writing a business e-mail
- •Grammar: Reported Speech (statements) – Непряма мова (стверджувальні речення)
- •3 Doing Business on the Internet
- •1 Match words that have a similar meaning:
- •2 Choose the correct word from the box to complete the gaps. Translate the sentences into Ukrainian
- •3 Read and translate the text into Ukrainian:
- •4 Speak about your experience of using the Web to buy something. Grammar: Reported Questions, Requests, Orders – Непрямі питання, прохання, накази
- •4 Business across Cultures
- •1 Match words that have a similar meaning:
- •2 Match the words and phrases in the box with the correct definition:
- •3 Choose the correct word from the box to complete the gaps. Translate the sentences into Ukrainian
- •5 Put these statements about customs and culture into the correct order. Translate the sentences into Ukrainian:
- •Grammar: First Conditional – Умовні речення і типу
- •5 The Field of Accounting
- •Remember the difference:
- •1 Match words that have a similar meaning:
- •2 Give the English equivalents for:
- •3 Match the words and phrases in the box with the correct definition:
- •Grammar Second Conditional – Умовні речення іі типу
- •6 Budgeting
- •1 Match words that have a similar meaning:
- •2 Give the English equivalents for:
- •3 Match the words and phrases in the box with the correct definition:
- •5 Translate into English:
- •Grammar: Third Conditional – Умовні речення ііі типу
- •7 Auditing
- •1 Match words that have a similar meaning:
- •2 Give the English equivalents for:
- •3 Match the words and phrases in the box with the correct definition:
- •5 True or false?
- •Grammar: Modals – Модальні дієслова (1) Ability (здатність, спроможність): can, could, be able to
- •Permission (дозвіл): can, could, may, be allowed to
- •8 Costs. Assets and liabilities
- •1 Match words that have a similar meaning:
- •2 Match the words and phrases in the box with the correct definition:
- •3 Choose the correct word from the box to complete the gaps. Translate the sentences into Ukrainian.
- •4 Ask as many questions to the following text about assets as you can. Translate the text into Ukrainian.
- •Grammar: Modals – Модальні дієслова (2)
- •9 Raising Finance
- •1 Match words that have a similar meaning:
- •3 Choose the correct word from the box to complete the gaps. Translate the sentences into Ukrainian.
- •4 Read and translate the text into Ukrainian:
- •Grammar: Modals with the Perfect Infinitive – Модальні дієслова з перфектним інфінітивом
- •10 Financial Statements
- •2 Match the words and phrases in the box with the correct definition:
- •3 Write the appropriate word or phrase in the following spaces. Translate the sentences into Ukrainian.
- •4 Translate into English:
- •Grammar: The Infinitive – Інфінітив
- •11 Accountancy
- •Grammar: The Gerund – Герундій
- •(12) Grammar: The Participle – Дієприкметник
11 Accountancy
Read what the two people say about their job:
1) Helen: “I work in Edinburgh for one of the big accountancy firms. We look at the financial records or accounts of a lot of companies. We work with the accountants of those companies, and the people who work under them: the bookkeepers. I like my profession: accountancy.
Sometimes we act as auditors: specialist outside accountants who audit a company's accounts, that is, we check them at the end of a particular period to see if they give a true and fair view (an accurate and complete picture). An audit can take several days, even for a fairly small company.
When a company's results are made to look better than they really are, even if it follows the rules, it may be accused of creative accounting or window dressing. Of course, I never do this!”
Note: The profession is called accountancy (BrE) or accounting (AmE).
The activity is called accounting (BrE and AmE).
2) Marie: “I work in the finance department of a large company. There are a lot of benefits. For example, if the company makes a profit, all the employees get a bonus. There's also a profit share, but that's only for managers. I have a company car and I also travel abroad quite a lot – always business class and on expenses, of course. We also get a pension and private health insurance. The company pays for its staff to develop their professional skills. And we get free membership of the local gym. There are also rewards: it's hard work, but I get a lot of satisfaction from it. People recognize it if you do a good job, so there are good prospects for promotion.”
Look at this list of things that motivate people and tick the things Marie mentions.
Write down the translation.
Which things in the list are benefits (extra things you get from your employer)?
Which ones are rewards (things that make you feel good about the job)?
Things that motivate people |
Marie mentions |
Translation |
Benefit / Reward |
pension |
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training |
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profit share |
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expenses |
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company car |
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business class travel |
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private health insurance |
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bonus |
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travel allowance |
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subsidized childcare |
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job satisfaction |
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promotion |
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responsibility |
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gym membership |
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doing something worthwhile |
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1 What are the rewards and benefits of the accountancy profession? Which of them will motivate you most? 2 What skills and qualities will you need to be successful in this profession? 3 When did you decide to become an accountant? What (or who) influenced your decision? 4 What is your opinion of creating accounting?