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LAVINIA NDRAG
LAURA CARAULAN
BUSINESS ENGLISH
PRACTICAL COURSE
FOR INTERMEDIATE STUDENTS
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Editura FundaieiRomnia de Mine, 2002ISBN 973-582-393-4
Redactor: Janeta LUPU
Tehnoredactor: Marcela OLARUCoperta: Marilena BLAN
Bun de tipar: 12.12. 2001; Coli tipar: 9,25
Format: 16/6186
Editura i Tipografia FundaieiRomnia de MineSplaiul Independenei nr.313, Bucureti,
sector 6, Oficiul Potal 78Telefon: 410 43 80; Fax. 411 33 84
www. SpiruHaret.ro
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UNIVERSITATEA SPIRU HARET
Conf. univ. dr. LAVINIA NDRAGAsist. univ.LAURA CARAULAN
BUSINESS ENGLISH
PRACTICAL COURSE
FOR INTERMEDIATE STUDENTS
EDITURA FUNDAIEIROMNIA DE MINE
Bucureti, 2002
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CONTENTS
PREFACE .. 7
Unit 1. EMPLOYMENT FILE .. 9
Unit 2. INTERVIEW STRATEGY ... 24
Unit 3. THE SECRETARY TODAY .... 33
Unit 4. BUSINESS COMMUNICATIONS .. 42
Unit 5. FORMS OF BUSINESS ORGANIZATION .... 54
Unit 6. ACCOUNTING . 61
Unit 7. COMPUTERS AND THEIR APPLICATIONS 74Appendix A. FUNCTIONAL INDEX ... 83
Appendix B. ROMANIAN ENGLISH BUSINESS GLOSSARY 101
Appendix C. ENGLISH ROMANIAN BUSINESS GLOSSARY. 115
Appendix D. IDIOMS 138
Appendix E. ABBREVIATIONS . 151
BIBLIOGRAPHY .. 155
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Preface
The course is intended for intermediate students who wish to
gain practice in the area of BUSINESS ENGLISH.
The course consists of seven units. Thematically linked to the
topic of each unit are a wide variety of language activities designed tofocus on business lexis, and difficult points of grammar as well as
developing reading, writing, listening and speaking skills.
The main emphasis of BUSINESS ENGLISH is to develop the
students ability to communicate effectively in a wide range of
business situations.
Lavinia Ndrag, Ph. D.
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UNIT 1
EMPLOYMENT FILE
PRE READING DISCUSSION1.When you were a child, what did you want to be when you grew
up? Why? Did you change your mind later?2.Have you ever had a job? How many? What kind were they? (What
kind of work did you do? How did you get the job?)3.What are the things that you think make a good job? What sort of
things motivates people to do their job well? List all the things you can think of.4.Name five different jobs you would like to have. Why do these jobs
seem attractive to you? What occupations do you respect the most and why?5.If you won a great deal of money, for example in a lottery, would
you continue working? If not, do you think you would lose anything by
giving up work?
SOME USEFUL WORDS AND STRUCTURESA. Organizing IdeasWe live in a time of rising unemployment. This makes the job market
very competitive. Many people are now seeking the services of a new type ofcompany to prepare them for application. The company helps in a variety ofways, from writing the resume to training the applicant in interview
techniques. The fee is high but many job seekers consider it a worthwhileinvestment in the competitive race for a job.The stages involved in applying for a job are as follows : reading the advertisements; telephoning or writing for information;writing or filling in an application form;preparing a resume (CV); the interview.
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Almost everybody who has a job has gone through the process ofmaking applications. Formal job applications are the first contact with yourfuture employer and they can pave the way to a job interview. You should be
able to give the following information:1. name, address, and telephone number of one referee2. educational background3. skills, interests, and hobbies4. reason why an employer should hire you5. name and address of the last employer6. volunteer or community work7. type of work done in the past8. cities in which the person has worked9. languages spoken10.training in progressB. Some useful words and structures :I.profession = an occupation that requires advanced education and
special training:He is a lawyer by profession.
A professional soldier/tennis playeroccupation = business, employment, trade, which occupies ones timeeither permanently, or as a hobby.
What is his occupation?trade = an occupation connected to manual or mechanical work and the
use of machines or tools (carpenters, bricklayers, plumbers, etc. are tradesmen).He is a mason / carpenter by trade to learn a trade trade mark (marca fabricii) trade union (sindicat)II. Jobs: engineer, doctor, teacher, lawyer, architect, office manager,
secretary, bank cashier, mechanic, barber, waiter, salesman, shop assistant,housewife, clerk, disc jockey, journalist, judge, model, vet, pilot, chef,carpenter, actor, musician, economist, freelance clothes designer, fitnessinstructor, social worker.
Wages are paid weekly.When you are paid monthly, its called salary.The general word for wages and salary is pay.
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People work to earn a living.When there is a vacancy you can apply for the job (post). Then you
are anapplicant. When they think you are the right person for the job you
are appointed. So you get the appointment.appointed fired (dismissed, sacked)skilled unskilledemployed joblessfull time part timeon the job off the jobA job can be:
interesting challenging rewarding boring monotonous
demanding mechanical exciting varied depressing
READINGMANAGEMENT CONSULTANTS
We are leaders in the application of IT for strategic advantage. We addthe business perspective to technology excellence, transforming businessperformance through successful integration of people, process and
technology. Our track record includes an impressive portfolio of clients fromthe financial, high technology, chemical, pharmaceutical, manufacturing andservice sectors; most are world class market leaders in their own right.
You could be working in multi-discipline, multi-national teams ofconsultants who deliver the difference, which creates world class success forour clients different style, different process, different outcome. You willenjoy an exceptional support environment of training, tools and knowledge,which exploits our global reach. Our consultants are encouraged andempowered to make major personal contributions, to excel in their ownspecialist and develop themselves further. They enjoy genuine challenge andexcellent career prospects.
You will need a strong background in IT from a business perspective,business and process analysis, benchmarking, and benefits assessment, with acommitment to innovative thinking and change. Communication skills andthe personality to work effectively with senior business managers areessential: an MBA and foreign language skills would also be advantageous.
In Electronic Commerce we need business analysts with recent
experience of applying emerging technologies to create new business
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solutions in areas of Electronic Banking, Supply Chain and ElectronicTransaction Processing. We also need technology specialists who havefocused on networking, messaging and knowledge management in the same
business solution areas.Internet / Intranet experience would be of particular interest. Your
career resume must show at least five years of relevant experience.In our World Class IT team we need IT performance improvement
specialists with experience in benchmarking the IT organization, anddesigning and managing programs to achieve world class standards for in house and outsource situations. You will need IT qualifications and at leastthree years experience of performance measurement of software
development / maintenance, computer operations or technical infrastructure.All the positions require a good first degree, excellent communicationskills both verbal and written together with the energy and imagination tosucceed within this fast paced environment. Equally important is a trackrecord of achievement and the intellectual flexibility to work across businesssectors and in different countries and cultures.
To apply, send your CV.
COMPREHENSION PRACTICE1.Identify the genre the text might be said to belong to.2.Find the words in the text which have the same meaning as the
following definitions:a)Something that helps you to be better or more successful than others
(paragraph 1)b)To do something very well, or much better than most people
(paragraph 2)c)The hard work and loyalty that someone gives to an organization
(paragraph 3)d)Someones education (paragraph 4)e)A short written account of your education and your previous jobs
(paragraph 5)f)The repairs that are necessary to keep something in good condition
(paragraph 6)g)The ability to change or be changed easily to suit a different
situation (paragraph 7)
3.What do the following acronyms stand for: MBA, BA, MA?
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VOCABULARY PRACTICE1.Pair workChoose a company or business organization, real or imaginary. Prepare
to give information on the following: type of business organization (private, public, partnership, sole trader)main business activity location of head office, subsidiaries turnover, profits, work-forceperiod of time you have been with the companyyour responsibility within the companyBe prepared to ask and answer questions.
2.Complete the following sentences with the correct form of thewords in brackets :
Our company is best known for its success as the (lead) ManagementSelection Company serving the (inform) industries. We manage searchprojects on a truly (globe) scale, working on some of the most (excite) seniorroles within investment banking, telecomm, IT and (manage) consultancy.Our company is expanding (rapid), mirroring the pace of the high
technology environment in which we work. (important) than our currentsuccess, is our future success. (meet) our business expansion plans, werequire an (experience) senior researcher who (look) for a high profilemanagement position.
You will (expect) to know your industry, add value to our businessdevelopment activities, and (interact) with both clients and candidates.
Most (important), you will be expected to support and work with thesearch Directors, (identify) the most suitable candidates to match our clients
requirements. In return we offer an open, (support) environment withcommensurate rewards.3.Complete the following sentences using suitable words from the box
below:financially reputation currentstrategy contract commodityprivatized retail expandingsound
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Our company has an enviable (1) in management consulting forproviding expert advice on business (2), market positioning, strategicplanning and business development particularly to clients in the newly
(3). energy industries. Due to rapid growth of our business activitiesthroughout Europe, we are now seeking experienced energy tradingprofessionals to join our (4).consulting team in either Paris or London.
We are seeking professionals with tertiary qualifications in commerce,mathematics or a (5) related discipline. Ideally, you will have significantexperience in .(6).. trading, .(7).. negotiation and financial marketsin the energy industry. A .(8) knowledge of computer modeling forfinancial analysis is sought for the role. In addition, a thorough understanding
of the .(9) and projected developments in the energy supply industryand the impact on distribution and (10) companies is consideredessential.
GRAMMAR PRACTICE (Simple or Progressive)1.Read through the following examples and say which form is used in
each case. One sentence is incorrect. Which one?1) The retailer is becoming more and more important in present-day
society.2) We currently develop a new distribution network.3) The shopkeeper always tries to satisfy his customers.4) Our chairman is always complaining about the quality of raw
materials.5) According to the latest official figures, the inflation rate is
beginning to increase.6) The chairman of our company is trying to take over another public
company.7) I have been working working in this company for ten years.8) Over the last ten months, the company has made a net profit of
more than $2 milion.9) The product workers have had a 8% rise.10)Have you ever been to see our regional branches?11)Tom has finished his probationary period.12)His firm has gone bankrupt and he still hasnt found a job as an
accountant.
13)We produce a full range of domestic appliances.
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management career to date mean you will be confident in developing yourown business strategies and taking total responsibility for this green fielddevelopment role. Based in London.
ACCOUNT MANAGER 25, 000 30, 000 basic Bonuses, car& benefits
You will currently be a proactive Account Manager with at least 5years sales experience behind you. Of degree caliber you will now have thedesire to work closely with clients to develop sponsorship and marketanalysis projects. Strong presentation and communication skills essential.
CONSULTANCY IN CARD PAYMENT SYSTEMThe management team responsible for building the European MarketLeader in this field has now established MAIN Consultants: a newconsultancy practice, focusing only upon card payment systems. In order tomeet aggressive expansion plans, EXPERIENCED PAYMENT CARDPROFESSIONALS are now required.
FLEXIBILITY is one of your keys selling propositions and this alsoapplies to terms of engagement, place and hours of work. Most of our
assignments will be in the EU, requiring a mix of home and onsite work. Ifyou feel that you are special enough to grasp this rare opportunity, please faxa summary CV to our Resourcing Director.
VOCABULARY PRACTICE1.Look through your newspaper to locate the following: a job requiring a minimum of 10 years experience a job requiring a science degree
an employment ad for a business person a display ad for a product that you would like to sell a classified ad for a job that a student could apply for a display ad for a company where you would like to work an ad that advertises a job in another city a news article about a woman and her job a picture, caption or classified ad for the oddest job that you can
find
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2.Fill in the gaps with a suitable word from the box.
a.sole b.stockc. sole ..d.insurancee.carf.company..3.Fill in the gaps with words from the box:
a)To make decent wages, we have to workb)How much does he . in his job?c)Mr. Johnson is no longer in the companys.d) of work was the preliminary condition for the reopening
of talks.e)Unemployment . have been extended to all categories of
workers.f)How long has he been on ..?g)With automation many workers may become..h)A . is a firm that only hires union members.i)Stronger emphasis is to be laid on j)He only joined the firm three years ago, and is not eligible for the
job in terms of .
Dealer distributor representative (rep.)broker agent
resumption overtime payrollsick-leave vocational training seniorityclosed shop benefits redundantmake
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5. ROLE-PLAYa) Sit back to back with a partner. You are the Secretary at Rolls
Royce Motor Cars and your colleague is a JobApplicant.
Practice your telephone skills.
b) Ask your partner the necessary questions to complete the followingapplication form.
Surname .. Forenames Mr./ Mrs./Miss First namePermanent home address TelephoneDate of birth. Place of birth
Nationality .Marital status ..Number of children (sex and age) Present occupation .Previous occupation ..Qualifications and schools attended Training courses of further studies Languages (state proficiency)
Interests and hobbies ..Names and addresses of previous employers
WRITTEN ASSIGNMENTI. Look in your dictionary for each of the underlined words and choose
the correct definition. Write the definition on the lines provided.
1.Lets assume for a moment that the dollar starts losing value rapidly.How do you think that affect markets?
________________________________________________________
2.How do you assess the present economic situation in Germany?________________________________________________________
3.It is myfeelingthat the Manager will not approve of this plan.________________________________________________________
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4.In my view, the whole problem could have been avoided withproper training.
________________________________________________________
5.Johnpresumedthat Tom had gone for the day since the lights wereout in the office.
________________________________________________________
6.You must not let members of the groupsidetrackthe discussion.________________________________________________________
7.The group leaders job is to keep the discussion on the track.________________________________________________________8.If the discussion goes off the track, lead it back as smoothly as you can.________________________________________________________
II. Select the correct word(s) to complete the following sentences.
sidetrack off the track on the track sidetracking
a. One of the group leaders jobs is to prevent ___________b. When the discussion wanders away from the subject, the group
leader is responsible for getting the group back ____________c. If the discussion should go ___________, the group leader should
lead it back to the subject.d. As group leader, you should not let a member ___________ the
group.assume assumption assumed
a. Working on the ___________ that Congress will not approve the taxcut, where else can we look to save money?
b. ___________ for the moment that government approves our plan,how are we going to get the supplies we need?
c. Adeline ___________ that Alice had gone for the day since thelights were out in the office.
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III. Study Appendix A, then match the functions listed below with thesentences that illustrate them.
a.personal opinionb.personal experiencec. hypothetical situation1. Let us assume that productivity increases by 10% next year.2. When I faced a similar situation in London, this is what I did.3. In my view, having the gate guards check everyone who enters the
base will help reduce the incidents of crime caused by nonbiasedpersonnel.
4. Put yourself in Johns place. How would you solve his problem?5. I remember one time in World War II our government had asimilar decision to make.
6. If you ask me, we should increase productivity by all means.7. Let us presume for a moment that the temperature continues to
drop below zero.8. I recall a situation just like the one we are discussing when I
worked in London.
9.
It is my feeling that more training is the only answer.10. If you had been in Marys place, how would you have handled thediscipline problem?
IV. Respond to each of the following situations using expressionspresented in Appendix A.
1.You want to be sure that everyone understands that what you willsay next is your own opinion. How can you introduce your statement?
________________________________________________________________________________________________________________
2.You want to get some possible situations to a problem that maycome up soon. How would you ask the group to consider a problem that doesnot now exist?
________________________________________________________________________________________________________________
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3.Your group is discussing a problem just like one you had two yearsago. You want to tell the group how you handled the problem. How wouldyou introduce this story?
________________________________________________________________________________________________________________
4.As the group leader, you want to get your groups opinions aboutwhat they would do if they had Johns job. How would you ask for theiropinions? John is having a problem in the department.
________________________________________________________________________________________________________________
5.The Chairman of the Board wants to tell the shareholders what hethinks about the solution that they are considering for adoption. What can besaid to introduce the comment?
________________________________________________________________________________________________________________
V. Look at the resume below and complete it with your own personal
data. NameStreet Address ..City, State Zip/ Postal Code ..Telephone Objective .Professional Experience ..Company Name .City, State .Position held Details of position..Education .Institution Name ..City, State ..Degree / Achievement .
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10. During the interview, you shouldsit up straight in your chair.11. If you feel nervous you should try to relax by concentrating on the
questions and your answers.12. If the interviewer asks why you want the job, you should answer
I feel I could doa good job for this company.13. When the interviewer asks questions, you should answer the
questions as directly as you can.14. Before the interview, you shouldfind out about the company and
the job you areapplying for.15. If the interviewer looks tired during the interview, you shouldsay
nothing andcontinue the interview.
16. If the interviewer answers a phone call, you shouldsit quietly andlook at something on the wall.17. If you are kept waiting for an interview, you should read a book or
magazinewhile you wait.
What to bring to the interviewLook through your autobiography and select those items from your
background that demonstrate those characteristic employers look for.
Bring extra copies of your resume (CV), the names, addresses andtelephone numbers of references if you didnt put them on your CV. Bringsomething to write on and something to write with.
Parts of an InterviewEvery interview has an opening, a body and a close.In the opening(2 to 5 minutes) the interviewers will try to set you at
ease. They will open with easy questions about your major interests or bytelling you about the job of the company. You have to control your wear,your posture, your handshake and what you say.
The body of the interview (10 to 25 minutes) is a too brief time tohighlight your qualifications. Normally the interviewer will give you anopportunity to raise questions.
In the close of the interview (2 to 5 minutes) the interviewer willusually tell you what happens next.
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Here are some possible interview questions1) Tell me something about yourself.2) Why do you want to work for us?3) What two or three accomplishments have given you the greatest
satisfactions?4) What college subjects did you like best and least?5) What have you read recently?6) Show me some samples of your writing.7) Where do you see yourself in 5 years?8) What would you see as the ideal job for you?9) What have you done to learn about the company?10)What are your interests outside work?11)What is your greatest strength?12)Have you ever been fired?13)What are your salary requirements?14)What questions do you have?VOCABULARY PRACTICE1. Group Work
Drawing upon your experience either as interviewer or interviewee,consider in terms of the following areas what helps or hinders interviews.
Preparation for an interview roomboard questions preparedIntroductionput candidates at ease outline structure of the interview clarify purpose of the interviewElicitation obtain information clarify summarize
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f)rule of thumbg)know the ropesh)put your finger on something4. Look up the phrasal verbs and idiomatic expressions with PUT.
Study their meanings very carefully then use them in sentences of your own.
5. Rewrite the following sentences, replacing the words in Italics withphrasal verbs or idiomatic expressions with PUT.
a)He haspresentedan interesting plan.b)I think wed betterholdthe meeting a weeklater.c)A foreign company hasprovided$ 10 million to finance our project.d)At such short notice, we cantpostpone our visit.e)I cant understand what the problem is.f)I wont acceptany inefficiency from my staff.6. Respond to each of the following situations using expressions
presented in Appendix A.a) During a group discussion, Mr. Hoffman doesnt understand a
point that Mr. Williams raises. What can Mr. Hoffman say?Mr. Hoffman: ___________________________________________
b) Mrs. Trays notices that her colleagues do not understand what sheis trying to say. She wants to rephrase her message. Which words can be usedto do it?
Mrs. Trays: ______________________________________________
c) Mr. Allen is not clear about the amount of support the departmentis expected to provide in the suggested solution. What can he ask?
Mr. Allen: _______________________________________________
d) In a seminar examining the strengths and weaknesses of variousAsian economies, the group leader asks Professor Johnson to express hisopinion on the chances for increased East West trade. Professor Johnsonwill respond that chances are great.
Group leader: ____________________________________________
Prof. Johnson: ____________________________________________
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e) Mr. Black offers a plan to reduce costs, which will involve Mr.Jones department. Mr. Jones is unclear about his part in Mr. Blacks planand asks for clarification.
Mr. Jones: _______________________________________________
7. Look in your dictionary for each of the underlined words and choosethe correct definition. Write the definition on the lines provided.
a)What is yourrationale for choosing that model?________________________________________________________
b)Let me elaborate on what I have said.________________________________________________________
c)The members of the group had assembled to study thesignificanceof the latest world developments for their established Southeast Asia strategy.
________________________________________________________
d)What conclusion can we draw from the facts and figures that Mr.Johnson has presented?
________________________________________________________e)Seminar participants have the responsibility of avoiding biased
opinions.________________________________________________________
f)The details of the plan arespelledout in the papers on the table infront of you.
________________________________________________________
GRAMMAR PRACTICE1.Use the Infinitive or the Gerund of the verbs in brackets.Our society is made up of all kinds of organizations. They are essential
to our existence, (help) to create our standard of (live). In all theseorganizations, there are people (carry out) the work of a manager althroughthey do not have that title. They have a responsibility (use) the resources oftheir organization effectively (achieve) its objectives. Henry Fayol said that to
manage is (forecast) and (plan), (organize), (command), (coordinate) and
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(control). Managers spend a great deal of time (communicate), (coordinate)and (make) decisions affecting the daily operation of their organization.
2.Match the sentences (1-20) with their appropriate translations (A-T).1) He can send it (the letter) A) Se poate s o trimit.2) He could send it. B) El va trebui s o trimit.3) He was able to send it. C) S-ar putea s o trimit.4) He could have sent it. D) Ar fi trebuit s o trimit.5) He will be able to send it. E) Nu era nevoie s o trimit.6) He must send it. F) Nu i s-a permis s o trimit.
7) He will have to send it. G) Nu a fost nevoie s o trimit.8) He had to send it. H) Ar fi putut s o trimit.9) He must have sent it. I) Dac ar trimite-o...10) He should send it. S-ar putea s o fi trimis.11) He should have sent it. K) Ar trebui s o trimit.12) He would have sent it. L) Trebuie s o trimit.13) He may send it. M) A putut s o trimit.14) He might send it. N) Se poate s o fi trimis.
15) He may have sent it. O) Probabil c a trimis-o.16) He might have sent it. P) A trebuit s o trimit.17) He didnt need to send it. Q) Poate s o trimit.18) He neednt have sent it. R) Ar fi trimis-o.19) He wasnt allowed to sendit.
S) Va putea s o trimit.
20) If he should write it... T) Ar putea s o trimit.
3. Put the suitable verb in each gap to form a complex with theadverbial particle OUT.
Model: When warbroke out my fathers factory was closed down.
1) Well be .. out tomorrow. Could you have our billready, please?
2) The tablet had .. him out for three hours.3) The firm .. out one thousand cars a year.4) Some employees out a lot of information.5) We hope to . out our problems soon.
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32)Tom wants to out the training sessions he runs onSundays. He is too busy to hold them.
33)Weve invested too much money and manpower to outnow.
34)When reviewing my performance, Mr. Black out severalweaknesses.
35)How did you .. out in the interview, Paul?Written AssignmentA.Answer the following questions:1.Do men and women have equal job opportunities in Romania?2.How would you feel working for a female manager?3.Are there many unemployed people in our country? Who? Young?
Old? People in the north or south (east or west)? How can they find jobs?4.Very often in our country children do not agree with their parents
ideas of success. Do you and your parents (or children) agree about whatkinds of success are important?
B. Translate into English:
Directorul pentru dezvoltarea afacerilor (Business DevelopmentDirector) raporteaz directorului general avnd responsabilitatea de a fiinformat cu noutile (keep abreast of) de pe piaa internaionali lucreazcu o echip clasa I pentru stabilirea obiectivelor strategice n vederea obineriiunei creteri semnificative.
El trebuie s fie un operator practic (down-to-earth), cu deprinderianalitice necesare identificrii i ndeplinirii unor probleme majore att nMarea Britanie, ct i n strintate.
Afacerea a nregistrat (to have a track record of) creteri i profituriconsistente, punnd accentul pe dezvoltare, service i oferte de produsecreative.
Candidatul care va reui (the successful candidate), este ateptat scontribuie activ la dezvoltarea strategici viitoare a filialei.
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UNIT 3
THE SECRETARY TODAY
PRE READINGGroup Work1.Make a word web of as many different office skills as you can think
of for a secretary.2.How many secretarial specialties do you know?READINGRead the text and decide what the main topic is. Which of these
sentences best describes the main topic:a)Professional developmentb)What it means to be a professional secretaryc)Secretarial specialtiesThe secretary is a professional not only because of the knowledge and
preparation necessary for the job, but also because being a professionalimplies competence, pride in ones work and a dedication to excellence. Thesecretary, sometimes known as an administrative assistant, administrativesecretary, or private secretary, is a professional with each of these qualities.Moreover, the secretary is an important member of the executives wishes
but also for helping to maintain a well organized and efficient office.The word secretary comes from the Latin secretarius, meaningconfidential employee. The secretary of today is still an employee who isprivy to confidential information. However, the tools of the trade havechanged over the years. Office automation and computers haverevolutionized the type of work that the secretary does, and changes arecontinuing at a rapid pace.
A high school education, typing, shorthand, machine transcription,
filing skills, knowledge of office procedures, computer equipment, and
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software packages will enable one to advance along a career path. Althoughthe conditions under which a secretary works are fairly standard, a choice cancertainly be made about location, the size of the company, and the companys
services or products. Weekly pay and fringe benefits are as important as ever,but todays secretary is also concerned with the possibilities for professionalgrowth within a company.
The responsibilities of the secretary are multifunctional: typing /key-boarding, processing mail, telephoning, scheduling appointments, greetingvisitors, composing and editing documents, researching, coordinatingmeetings, conferences, and teleconferences, making travel arrangements,managing inventory and organizing time and work.
One of the great benefits of a well developed education and trainingprogram is that people on the secretarial level can move into supervisory,administrative, and managerial positions if they have the desire and theability to do so.
(Adapted from Websters New World. Office ProfessionalsHandbook. The Standard Reference for Every Office Need)
COMPREHENSION PRACTICEFind the words in the text, which have the same meaning as the
following definitions:1.the facts, skills and understanding that you have gained through
learning or experience2.the ability and skill to do what is needed3.a group of people who have been chosen to work together to do a
particular job4.the rate or speed at which something happens5.a fast method of writing using special signs or shorter forms to
represent letters, words and phrases6.different from the most or accepted ways of thinking or doing thingsVOCABULARY PRACTICE1. Fill in the gaps with words from the box:
employees to spend adventuresitineraries short freecustomers sincere comfortreservations
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Excitement and (1). are the fruits of secretarial work in the travelindustry. Airlines, resorts and travel agencies often offer .(2) or reducedrates in transportation, hotel accomodations, and tours to their (3) . The
job requires hard work. One must have a (4)liking for and desire to helppeople. You are helping them (5).. the money for which they have oftenworked hard all year.
A secretary in the travel industry must know geography well, be ableto read different companies timetables, plan .(6), and make(7)through computer. In (8)., you must know how to do everythingand anything that will contribute to the .(9) and enjoyment of yourcompanys (10)..
2. The words in capitals at the end of each of the following sentencescan be used to form a word that fits suitably in the blank space.
1) In some companies the terms administrative assistants andadministrative secretary seam to be . (CHANGE)
2) The executive secretary has top skills and keeps them .. (DATE)
3) Confidence of the executives staff is built (CARE)4)
. must be made promptly. (DECIDE)5) The secretary must always be aware of being a .............. of theexecutive. (REPRESENT)
6) If the secretarys personal opinion is given, the subordinate may be as to the executives actual sentiments on the matter.(LEAD)
7) The boss may have a higher opinion of the former than of the. (LATE)
8) By the enthusiasm of one and giving a false sense ofconfidence to the other, the companys objectives may beimpeded. (DAMP)
3. Read the following text and think of suitable words or phrases whichcould go in the spaces.
Keyboard, shorthand, filing office procedures and knowledge of wordprocessing systems and .(1). are the skills for which the secretary was(2). The ability to use the languages and a .(3). to professionalism
will earn respect and (4).
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Participation in professional organizations is one way a secretary cangrow .(5). Organizations offer the (6) to network with otherprofessionals and promote personal development by providing information,
contacts and (7) Several professional organizations .(8) annualconventions, .(9), seminars and courses to .(10) secretarialperformance.
4. Pair WorkThe secretary who has the obligation to look after office supplies
should keep a running record of what supplies are on hand.Complete the chart below with the following items:
Typing paper; envelops; keys; almanac; printer cartridges; diskettes,binders; first aid kit; telephone directory; secretarial handbook; correctionfluid; dictation notebooks; staplers; letter openers; fire extinguisher; pen andpencil holders; rulers; paper clips; telex paper (in rolls); ZIP Code directory;batteries; magnifying glasses; scissors; memo pads, etc.
Papers andFiling
Products (1)
ComputerSupplies (2)
DeskSupplies (3)
Miscella-neous (4)
DeskReference
Sources (5)
5. Group WorkMost secretaries are employed on a full time basis. However, there are
other types of employment situations. Which is the difference between tempo-rary work and part time work (temporary secretary and part time secretary)?
6. Pair Work
Practice your telephone skills. Use the following expressions whenspeaking on the phone.Hello, this is Could I speak to ?Can / Could I leave a message?Do you know the extension number?Sorry, I didnt catch that, could you say that again?Sorry, wrong number.We got cut off?Would you like him / her to call you back?
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Hold on a moment, please.The line is busy / engaged. Would you like to hold?
7. Look in your dictionary for each of the underlined words and choosethe correct definition. Write the definition on the lines provided.
a)Thestatistics convinced everyone that the new program had beeneffective.
________________________________________________________
b)Do you have any evidence to support your claim to this property?________________________________________________________
c)The speaker provided an ample number of facts to back up hisargument.
________________________________________________________
d)What was the managers response to the news that the funds for thenew project were being reduced by fifty percent?
________________________________________________________
8. Match the phrases on the right with the terms on the left and writethe letters in the spaces provided.
______1) back up a. skill or ability to do a job______2) statistics b. extreme honesty and sincer______3) evidence c. to support______4) response d. having knowledge of______5) competence e. numerical facts______6) integrity f. ability to take action without orders______7) awareness g. that which shows the truthof something______8) initiative h. something said or done in answer______9) restrain i. to limit or hold back from action______10) ultimate j. listeners response to a speakers
comments______11) convey k. beyond which there is nothing
more______12) feedback l. to communicate information
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11. Complete the following sentences, using suitable phrasal verbswith SET.
a)The strike production at least two months.b)A recession is about to ..c)Some companies. certain business losses taxes.d)Our competitor has .. a distribution network in our area.e)Most companies .. a part of their profits for future
investment.f)How are we going to reducing our costs?12. Complete each of the sentences below with PAY, PAY FOR,
PAY OFF, making sure that they fit grammatically into the sentence.a)Did you .. the bill?b)We are .. 5 % interest on the loan.c)I am $20,000 a year.d)The job .. well.e)He .. the car in cash.f)We have already .. our mortgage.13. Fill in the gaps with the words: wages, salary orperks.a)A .. is paid monthly and usually by bank transfer.b) are paid weekly to manual or unskilled workers.c)., also known as fringe benefits are extra payments. In
many job advertisements the combination of salary plus .. is calleda remuneration package.
14. Complete the following sentences using suitable words from thebox below.
a)What is the of this book?b)The .. of unemployment fell in Germany last year.c)A lawyer is paid a contingency . Which is a proportion of
the damages granted by the count.
d)The bank .. me 10 % commission.
price rate chargefee commission
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e)Please this bill to my account.f)Salesmen are often paid a fixed salary plus .. on sales made.g)Please pay the conference directly to the Registrar.h)The of inflation is over 30 %.GRAMMAR PRACTICE1.Insert the correct plural in each space below:
1) portofolio - ...................... 11) pub - .........................2) garage - ............................ 12) embargo - ...........................3) knife - .......................... 13) trout - .........................4) outcome - ........................... 14) gentlemen farmer - ............
5) passer-by - ........................... 15) furniture - ...........................6) intelligence - ........................ 16) income - .........................7) killo - ........................... 17) potato - ..........................8) herring - .......................... 18) merchandise - ....................9) editor-in-chief - .................... 19) progress - ...........................10)wheat - ........................... 20) loaf - ..........................
2.Translate into English:1) dou duzini de cutii2) zece milioane de cri3) mii de duzini4) excursie de trei zile5) conversaie de cinci minute6) pauz de zece minute7) plimbare de trei mile8) vacande dou sptmni9) ziua de lucru de opt ore10)cntar11)foarfece12) informatic13)statistic14)economii15)stimuli16)analiz17)baze18)criz19)criterii20)
proces-verbal
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Written Assignment1. Write a short composition with the title:a)The Competent SecretaryInclude information about: languages, professional reading,
information processing, professional manner, and effective use of time,relationship with executive.
b)The Secretarys Day2. Translate into English:Cererea de secretare profesioniste va continua s creasc. Secretara de
astzi i de mine poate intra n domeniu de la liceu, coal profesional sau
colegiu; se poate ntoarce la munc dup muli ani dedicai creterii copilului;sau poate s fac o schimbare de carier la mijlocul vieii. Ceea ce au ncomun toate aceste secretare este profesionalismul i recunoatereaimportanei muncii pe care o fac. Secretara profesionist i alege o cale ncarier cu mult atenie. Secretara profesionist care i va asuma un locimportant n afaceri i n societate va fi nevoie s fie capabil s rspund laconceptul i tehnologia de procesare a informaiilor, care s posede abilitateade a lua decizii i deprinderi n privina relaiilor interumane, s fie adaptabil
la nsuirea unor noi deprinderi ntr-un mediu aflat ntr-o rapid shimbare.
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SAMPLE 1
October, 20,2001 [Date]
Media Research, Inc [Inside Address]
Attention Communications Division [Attention Line]
20 Fifth Avenue
New York, NY 10001 3572
Dear Media Research, Inc [Inside Address]:
Gentlemen [Salutation]
Enclosed find Survey Form that you have requested from us. We have
studied the results of your letter survey and are considering using this stylefor business letters. Let us go over each element.
This letter is typed in block style. All lines begin at the left margin.
The salutation and complimentary close are used.
The style is flexible. Some executives prefer to use the conventional
marks of punctuation. More often, the colon after the salutation and the
comma after the complimentary close are omitted. This punctuation style is
known as open punctuation.
You will see that the company name is given before the signature of the
writer of the letter. It is typed in all capital letters. The typed signature follows
the space for the written signature. Below or following the typed signature is
the title of the writer.
Sincerely yours [Complementary Close]
Communications Company [Company]
John Smith [Writers Name]
Public Relations Director [Title]
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SAMPLE 3
October 28, 2001 [Date]
Ms. Joan Smith [Inside Address]
101 Fifth Avenue
New York, NY 10001 3852
Simplified Style Letter [Subject Line]
[Body of Letter]
This letter is typed in the simplified style that is recommended by theAdministrative Management Society (AMS). It is typed in block form with all
lines beginning at the left margin. Note that there is no salutation and no
complimentary close. This feature saves the typist time not only in typing, but
also sometimes in trying to determine what title is proper for a salutation.
A subject line is typed in ALL CAPS a triple space below the inside
address; the first line of the body is typed a triple space below the subject
line. Note the word subject is omitted.
The writers name and title are typed in ALL CAPS four lines below
the last line of the body of the letter.
The reference initials of the typist are typed a double space below the
writers name.
David Gaines [Writers Name]
Assistant Manager [Title]
ln [Typists initials]
2. Read the following text. Match the headlines with the paragraphs:
1. Dateline 2. Inside Address3. Business Letter Punctuation 4. Letterhead
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abbreviated in the address according to the two-letter state (2). Typenames as they appear in the .(3). House numbers, with the exception ofone, are typed in .(4). When street names are numbers, write out names
below ten and use figures for names above ten. When figures are used in street(5), it is not necessary to use endings such as st., nd., orrd. after thenumbered street name. Type the city name, state name, and (6) Code onthe same line. Type the city name in full, followed by a .(7) , and then thetwo-letter state abbreviation. There is no (8) after the state abbreviation.
2. Complete the following table, providing guidelines for salutationswhen a letter is addressed to a firm or an individual. Use one word only in
each space.
Addressee Salutationa. Firms name a. Gentlemenb. Firms name and an attention line b. ____________c. Married woman, a widow, or adivorced woman who uses the titleMrs.
c. ________ _______ Smith
d. _____________ d. Dear Miss SmithDear Ms. Smithe. Unknown whether woman ismarried or single
e. ________ ________ Smith
f. Group composed of men and women f. _______ and _______g. Married couple g. ________ and ________
Smithh. Man and a woman h.Dear Mr. Smith and Mrs.
Brownor _______ and ________
3. Pair WorkComplete the following table with the following complimentary
closings. Respectfully yours, Yours truly, Sincerely yours, Cordially yours,Very truly yours, Yours very truly, Very respectfully yours, Yours veryrespectfully, Yours respectfully, Sincerely, Cordially, Yours sincerely.
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Less formal and morepersonal tone (a)
Formal tone (b) More formal tone (c)
1. Sincerely2.3.4.5.
1. Yours truly2.3.
1. Respectfully yours2.3.4.
GRAMMAR PRACTICE1.Transform the following sentences into the passive.1) We are considering two candidates for the position.2) The Managing Director and a team of senior executives have
interviewed the two men.3) During the interview it came out that they had expelled him from
two schools for indiscipline.4) They buy shares on the stock exchange.5) They use a warehouse for storing goods.6) We check all our products before shipping them to dealers.7) The chartered accountant drew up the balance sheet.8) The auditors have checked the accounts.9) The firm gave a divident to the shareholders.10)They often write memos on paper specially printed for that
purpose.11)We can use these forms for inter-office memos or for writing
down phone messages.12)They can import the goods into France.2.Put the suitable verb in each gap to form a complex with the
adverbial particle OVER.a)She .. over the samples.b)Neither of us got the job. We were both over in mysterious
circumstances.c)Ill .. it over with John tonight.d)To .. over a company means to gain control of it.e)Your report is full of mistakes, youd better . it over.f) it over for a while, and give me a call next week.
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g)He gave a short welcoming speech and over to his assistant.h)We began to .. over a sizeable number of members to our
cause.
i)If a vehicle over someone, it hits them or drives over themcausing injury or damage.
j)Weve just .. over our computer system to IBM.k)Lets try and .. this meeting over with as quickly as possible.l)If you over a problem or difficulty, you talk about it in a way
that makes it seem less serious and easier to deal with.m) Im .. the shop over to my son when I retire.n)After her husbands death, she . herself over to work.o)His speech over well.p)He .. over the whole estate to his son.q)The policeman signalled to him to .. over.r)We were . over $ 1 000 a week when business was good.PRE READINGAnswer the following question.
How many types of reports do you know?
Read the text and check your answer.A business report is a lengthy in depth communication, with facts
and ideas. Reports may be catalogical, analytical, or compartmentalized.There are several types of business reports, including corporate reportexecutive summaries, and abstracts.
Corporate ReportThis category includes memorandum reports, letter reports, and
megareports (very lengthy, complex reports containing hundreds of pages). A
corporate report might introduce and analyze a specific problem, discuss it,and provide impetus for its resolution.
Executive SummaryAn executive summary is a brief description and summation of a
reports contents. Significant data are summarized. A summary of this type isused for problem solving and covers the problem, how it should be solved,and what the benefits are.
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AbstractAn abstract, like an executive summary is a brief description or
overview of the contents of a report. There are two types of abstracts:
informative and descriptive. An informative abstract is a summary, aninternal discussion. A descriptive abstract lists the elements covered in acomplete report without stating the supporting data; it is an externaldiscussion or framework.
VOCABULARY AND GRAMMAR PRACTICE1. Match the parts of business report given in list A with definitions or
explanations in B.
1. title page a. lists in order the members and titles of thechapters in the report and the pages onwhich they begin
2. preface b. the list of tables precedes the list of figures3. table of contents c. will contain the name or title of the report,
the name and title of the organization forwhom it was written and the date it was
submitted4. list of tables andfigures
d. is a supplementary section
5. body of the report e. is also called the foreword6. bibliography f. a listing of subjects7. appendix g. is arranged alphabetically by names of
authors8. index h. the main, central part
2. Role-play an organizational meeting. Read the following interofficememo (memorandum) first.
TO: DAVID JOHNSON, Executive Director
FROM: JULIA SMITH, Chairperson, Board of Directors
DATE: May 10, 2000
SUBJECT: Organizational Meeting
A Board of Directors meeting has been scheduled for Wednesday, May
10,2000, in Conference Room A, East Building.
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The agenda will include: Approval of Minutes Report for the Chairperson Discussion of Goals New BusinessSince this is the first meeting, your attendance is necessary. Please
bring business report No.10, located in the central database file.
3. Group Worka)What types of business letters do you know?b)Give the general guidelines for organizing /initiating/writing/answe-
ring a business letter.
4. Pair Worka)Imagine that you are the Chief Executive of the Johnson Group.
Write a letter to the President of Backer Brothers, suggesting that Johnsonand Backer Brothers should merge and form one group. Explain why youthink the merger is desirable. Finally, invite Backer Brothers President tomeet you to discuss your proposal.
b)Plan an advertisement for the product you are responsible for. Draftthe written text and if possible provide some rough artwork. When you havefinished, present your advertisement to the rest of the class.
5. What abbreviations would you use if you want to shorten: for theattention of, please, confirm, with reference to, as soon as possible, limited,Incorporated, gross domestic product, I owe you, a thousand, company,account, bill of exchange, not applicable, namely (see Appendix E)?
6. Explain the meaning of the following idioms.1)The family expenses areon his shoulders. Thats why he ison pins
and needles.2)Imbreaking my neck at two jobs so I dontfall behindin my bills.3)I cant believe Imdown and out. Im livinghand to mouth and
pinching pennies.4)I am trying to find a way tokeep my head above water.5)The money you want to give me is justa drop in the bucket. I need
too much to getback on my feet.
Written Assignment1. Write a letter of inquiry or request. See the sample belowa)Give background to explain why the letter is being written.b)Ask question or make request.c)Tell when information or material is needed.d)Close with expression of appreciation or good will.
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SAMPLE LETTER OF INQUIRY OR REQUEST
November 10, 2000
Mr. Thomas JonesMarketing Manager
Consumers Corporation
109 Green Street
N.Y. 10 000 3 856
Dear Mr. Jones:
Our company is planning its annual sales meeting, to be held in New
York Over 300 salespersons will attend.
We would appreciate having copies of your booklet to pass out to those
attending our conference.
Could you please have them sent directly to the Imperial Hotel,
addressed to me, by November 25?
Your cooperation would be greatly appreciated.
Sincerely yours,David Smith
Consumer Affairs Specialist
2. Write a collection lettera.State the problem, i.e. the amount due, dates of letters or orders, and
mention of specific merchandise where necessary.b.Present the argument for payment (two paragraphs).c.Motivate action in the closing paragraph.3. Translate into English.1) Confirm primirea scrisorii dumneavoastr din ziua de 15 a lunii
curente.2) Ar fi trebuit s efectuai comanda mai devreme.3) Suntem de acord s v acordm un rabat de 5%.4) Mi s-a cerut s depun un avans de 25% odat cu comanda.5) Lada avea marcajul fragil.6) Bunurile nu sunt n conformitate cu mostra.
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7) V-am sftuit s anulai comanda.8) Anexm o copie a facturii.9) Vom fi fericii s executm comanda dumneavoastr.10)Ambalajele goale nu sunt returnabile.11)Toate cumprturile trebuie pltite n numerar.12)Va trebui s prezentai recipisa.13)Ai nregistrat comanda mea?14)Termenele de livrare nu au fost respectate.15)Ei tocmai au deschis filiala n provincie.16)Productorii caut noi piee de desfacere.17)Vnztorii cu amnuntul independeni sunt liberi s-i aleag
furnizorii.
18)n unele cazuri, angrosistul are grija de sortare i ambalare.19)Cifra de afaceri a acestei case de comenzi prin coresponden s-adublat n doi ani.
20)Noi cumprm n vrac i pe credit.21)Exist un loc de parcare n apropierea centrului comercial.22)Rezultatele sondajului sunt dezamgitoare: 50% dintre persoanele
chestionate nu auziser niciodat de produsul nostru.23)Plata va trebui efectuat n dou sptmni de la primirea facturii.24)Sunai la numrul nostru gratuit.25)
Reducerile de iarn ne-au permis s ne lichidm stocurile.26)Vnzarile la domiciliu sunt nca nfloritoare.
27)Am modificat configuraia magazinului: casele se afl acum undeera nainte raionul de fructe i legume.
28)Magazinul acord un rabat de 20% pentru orice cumprare caredepete 100 de dolari i o reducere suplimentar de 5% pentruplata n numerar.
29)Anexez ultima noastr list de preuri incluznd toate taxele.30)Este mai usor s-i pstrezi clienii dect s-i pierzi timpul
ncercnd s gseti alii.
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UNIT 5
FORMS OF BUSINESS ORGANIZATION
PRE-READINGWhat types of business organization do you know?
READINGONE-MAN BUSINESS is the simplest form of business organization.
In this type of business, one person is solely responsible for providing thecapital, managerial skill and for bearing the risks of the enterprise. He is theowner, and the only one to take a profit or stand a loss. It is often referred toas SOLE PROPRIETORSHIP or SOLE TRADER. A sole trader hasno longer the obligation to make his accounts publicly available; and he isresponsible for the day-to-day management of the business. Examples of soletraders are small shopkeepers, plumbers and hairdressers.
PARTNERSHIPThese are unincorporated associations. They are associations of
persons. The number of partners must not exceed 20. The partners providethe finance for the organization, and the profits and losses will normally beshared in an agreed proportion. The partners agree on the day-to-day runningof the business and they have unlimited liability. Each partner is jointly liablewith the other partners for any debts. Well-known examples of partnershipoccur in the professions, such as solicitors, accountants and estate agents.
PRIVATE LIMITED COMPANIES has the letters LTD after theirname and consists of a number of at least two members (shareholders).Membership of the company is restricted to private individuals. Members ofthe general public cannot buy shares in a private limited company. Theprofits are distributed to the members as dividends on their shareholding.Losses are borne by the company. The day-to-day management of thecompany is carried out by a board of directors. Private limited companies areoften local family businesses and are common in the building, retailing and
clothing industries.
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PUBLIC LIMITED COMPANIES have the letters PLC added to theirname. They are corporations and obtain their share capital from members ofthe public. Profits are distributed as dividends to shareholders and the liability
of members is restricted to their shareholdings. Management of the companyis conducted by a board of directors who are responsible to the shareholders.Most industries include public limited companies.
READING COMPREHENSION1.Read the text again and list information under the following
headings:a)type of organizationb)ownershipc)profit and loss responsibilityd)day-to-day management-of-business responsibilitye)examples2.Translate into English: societate n nume colectiv (asociaie); S.R.L.;
S.A.; ntreprindere individual (cu un singur asociat).
VOCABULARY PRACTICEREMEMBERto go up to go down to recoverto rise to fall to look upto increase to drop to turn upto move to decrease to improveto inch up to slumpto skyrocket to collapseto peak
Group work:a)Choose some companies or organizations that you know well. Then,
in each case, discuss: what the objectives of each business are; what strategies the management are using to achieve their
objectivesIs all the businesses using the right strategies?If not, what changes should they make?b)Give a short oral presentation of any organization you are familiar
with. Try to point out its strengths, weaknesses, opportunities and threats.
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Talk about its objectives and strategies, and say what you think its futureprospects are.
VOCABULARY AND GRAMMAR PRACTICE1.Complete the following sentences with the correct form of the
words in italics.a)Our (produce) increased by 10% last year.b)We have recently put on the market two new (produce).c)(Produce) per worker will increase soon.d)Our main (compete) is Company Z.e)We try to stay (compete) by investing heavily in advertising.f)The meeting did not go as (plan).g)
Some projects take years of (plan).h)The (manage) has worked out a new strategy.
i)This machine is more (economy).j)Our standard of (live) is much higher than it used to be.2.Fill in prepositions where required.REMEMBER
BEYOND our control a check FOR $ 100
AT
our expensea profit/lossyour risk
BYmistakemonthly installmentslaw
advancebulkyour name
good conditionsdebtdemanddue courseforcestock
IN ON
businessdelivery
displayrequesta regular basisloansale
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The partnership differs theory the business corporation in thatthe latter is viewed as a legal person, separate and apart from its shareholders.The partnership is generally regarded as merely an aggregation personsdoing business a common name. The corporation is liable creditors.Partners also could achieve limited liability contract. Partnerships may be
dissolved any time withdrawal of a partner, and operation of lawthey are dissolved the death of a partner.
3.Match the words in list A with definitions in B:A B1)back up a) admit that you are wrong2)back down b) make effective from an earlier date3)back out c) support someone4)
back-date d) be in a difficult situation5)break the back of e) withdraw
6)have your back against the wall f) finish the most difficult partof a job/task
7)put your back into it g) very hard, tiring physical work8)back-breaking h) work very hard4.Answer the following questions using suitable verbs and phrases
from the list above.a)If you are not happy when negotiating a contract, whats the best
thing to do?b)Some workers have to spend all day lifting heavy cases. How would
you describe that sort of work?c)How does the owner of a firm feel when he/she is faced with a
desperate situation?
orderstockOUT
ordersseparate covers
UNDER
the hourafortnightWHITIN
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5.Translate into Romanian.a) I have so much money today. Im loaded.b) I dont have any money. Im broke.c) You pay for your meal, Ill pay for mine. Well go Dutch.d) I dont like to throw my money down the drain.e) We are always running out of food.f) It is difficult to make ends meet.g) We have to cut corners.h) The casino took him to the cleaners.i) How can I tighten my belt?j) This car is in A-1 condition, but it cost an arm and a leg.k) I would like to find a way to keep my head above water.l) Out of the blue, he opened up a business on a shoestring.m) My bank account has been in the red for two months.n) The job was a piece of cake.o) We are meeting again next weekto tie up loose ends.
6.Read the following sentences and determine the meaning of eachunderlined word or expression. Write what you think the word or expressionmeans on the line provided.
a)This is not to say that committee action is any bed of roses. As amatter of fact, there are some very real difficulties in committees.
________________________________________________________b)If you need any help or advice, go and speak to Mr. Martin. Hes an
old pro and knows the ropes.________________________________________________________c)Some committee members do not offer suggestions because they do
not want to run the riskof ridicule from other group members.________________________________________________________d)There are some of us who become impatient and willing to accept
almost any solution in order toget on with the show. How many times haveyou heard the expression, Lets go ahead andget this show on the road.?
________________________________________________________
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e)One of the things I think that are seriously needed in teaching peoplehow to solve problems is committee training. This may come as somethingofa shockto some of you to think that a committee needs to be trained. After
all, many of us have been on committees since we were very young.________________________________________________________f)It is possible to develop an atmosphere in which everybodys ideas
are welcome withoutputting the silent memberon the spotby saying, Well,George, we havent heard from you. What do you have to say? George maynot be ready to say anything and it isnt good to force him to speak before heis ready.
________________________________________________________
Written Assignment1.Supposing you were Communications Manager in a large
organization, what advice would you give managers to avoidcommunications problems?
2.Choose a famous leader, either living or dead, then answer thefollowing questions:
What did the leader achieve?
What qualities have the leader?Are leaders born or made?3.Identify the main characteristics of the leadership, styles of effective
company chairmen and chief executives.4.Translate into English.I.a) Situaia economic nu a fost ncurajatoare n ultimele luni.b) Ne ndreptm spre o criz.c) Perspectivele imediate sunt sumbre.d) Situaia este agravat prin inflaie i micri sociale.e) omajul a crescut ncet n tot cursul anului.f) Guvernul are n vedere o ngheare a salariilor.g) Conform previziunilor experilor, consumul casnic ar trebui s
creasc n anul urmtor.h) Consumatorii au fost cuprini de febra cumprturilor.i) Produsul naional brut a crescut cu 3%.j) Producia a sczut cu 2% fade anul trecut.
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UNIT 6
ACCOUNTING
PRE READING DISCUSSION1.Make word webs with as much accounting vocabulary as you can
brainstorm.2.What is Accounting?READINGThe words ACCOUNTS, ACCOUNTING and ACCOUNTANCY
may sometimes be synonymous, but accounts correspond to the statementsor book entries, accounting to the methods and procedures and accountancyto the profession itself.
Accounting deals with the provision of information in financial termsin order to assist managers of companies in decision making on resourceallocation. Accounting also provides information to external users such asshareholders, customers, and creditors.
The current standard-setting framework came into existence on the 1August 1990. The standard-setting process began in the late 1960s, early1970s, when the accountancy profession formed the Accounting StandardsSteering Committee (ASSC). This was subsequently renamed simply the
Accounting Standards Committee (ASC), which became a committee of theConsultative Committee of Accountancy Bodies (CCAB). The CCAB ismade up of the following professional bodies:
Chartered Association of Certified Accountants (ACCA)Chartered Institute of Management Accountants (CIMA)Chartered Institute of Public Finance and Accountancy (CIPFA)Institute of Chartered Accountants in Scotland (ICS)Institute of Chartered Accountants in Ireland (ICI)Institute of Chartered Accountants in England and Wales (ICAEW)
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The ASC issued final pronouncements titled Statements of Standardaccounting Practice (SSAP) and Statements of Recommended Practice(SORP). SORPs were issued on matters that were not of general application
or of fundamental importance, while SSAPs were issued for problems ofgeneral application and of fundamental importance.
It is important to realize that standard-setting has been going on in theUK for several decades not just since 1990 when the current process wasintroduced.
COMPREHENSION PRACTICE1.Find the words in the text, which have the same meaning as the
following definitions.a.a list showing amounts of money paid, received, owing etc., andtheir total;
b.the amount or share of something that has been allocated to anorganization;
c.group of people;d.something produced officially;e.a period of ten years.2.What do the following acronyms stand for: ASSC, CCAB, CIMA,
CIPFA and SSAP?
VOCABULARY PRACTICE1.Complete the following sentences using suitable words from the box
below.
The Accounting Standards Board develops and publishes . (1).standards. Members of this committee must have the technical (2)necessary to appreciate fully the accounting issues involved. The (3) isfree of many of the constraints suffered by its (4) , the ASC (AccountingStandards Committee). It does not (5). need the (6) of the CCAB
ASB predecessor exert
accounting for example skillsapproval obviously subject
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Personal Ledger. The impersonal ledger hold accounts for goods, capital,plant, interest, rent, depreciation, profit and loss, etc.
The Accounting Department also uses subsidiary books such as the
sales Day Book, the Cash Book, the Purchase Book, the Bill Book, theJournal. The Journal indicates what happened or changed during that year,while the Ledger contains, not only the current years events but it also tellsus where we were when we started out at the beginning of the year.
A basic principle of modern book keeping is the double entry, i.e. forevery debit in one account, another account must be credited and vice versa.
A normal accounting practice for revenues and expenses is the accrualaccounting. As distinct from the cash accounting which accounts only for
cash receipts and payments, the accrual accounting applies for revenues inthe period in which they are earned and for expenses in the period in whichthey are incurred.
PRE - READING1.Do you know the difference between assets and liabilities?2.What types of assets / liabilities do you know?3.Name the financial reports.
LEDGER DEPARTMENT
LEDGERS
PERSONALLEDGER
BOOKS
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READINGAssets represent any items that can be given monetary values. They
may be mainly divided into three categories: fixed or capital, or permanent
assets, current or circulating or floating assets and wasting assets.Afixed asset is expected to be used for a long time in the activity of a
company: land, plant and machinery. Most fixed assets have a limited lifebecause of wear, tear and obsolescence. The cost of these assets is written offagainst profits over their anticipated useful life. This is done by deducting anitem for depreciation from the book value of the assets every year. Thiscategory includes the intangible assets referring to goodwill, patents, trade,marks, etc., the tangible assets, namely land, buildings, chattels and fixtures
and the financial assets, namely investments such as stocks and shares oradvances to other companies.Current assets are also called liquid or available assets since they
represent cash or any other item which can be easily converted into cash andmainly refer to stock and shares, Treasury Bills, bills receivable, discountedcommercial bills, certificates of deposit, etc.
Wasting assets are those items which are given a determined life spanand which require depreciation from the annual profits.
The total debts of a company represent the category of liabilities. Theyinclude:current liabilities (the debts due for payment within one year) andlong term or deferred liabilities. Current liabilities mainly refer to creditorsor accounts payable, taxation payable, debts due to trade and hire purchase,the amount owed to banks, while long terms liabilities include the loancapital, mortgages and debentures.
Financial accounting works out a number of financial statements suchas thebalance sheet, thecash flow statement and the profit and loss accountor income statement. The balance sheet is a statement at one point of timewhich shows all the assets (what the company owns) against all the liabilitiesof a company (what a company owes; assets liabilities = owners equity).
READING COMPREHENSION1.Insert in the table below the appropriate types of assets and liabilities:Trade marks, loans, land, copyright, goodwill, fixtures, stock and shares,
Treasury Bills, certificates of deposit, patents, loan capital, debentures, billsreceivable, buildings, chattels, creditors, consumables, mortgages, taxation payable.
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ASSETS LIABILITIES
2.Identify in the text words or phrases that mean:a) concerned with or relating to money;b) a factory or building where an individual process happens;c) a hole in a piece of cloth, paper, etc.;d) the state of becoming old fashioned and no longer useful;e) cancelledf) a special document that says that you have the right to make or
sell a new invention or product;
g) something that belongs to you;h) a period of time between two dates or events;i) the amount of debts that must be paid;j) an official document given by a company, showing that it has
borrowed money and that it will pay a fixed rate of interest;k) to formulate a solution; to devise a plan;l) the value of a piece of property or of a companys shares after
debts have been paid.
VOCABULARY PRACTICE1.Translate into Romanian:
Balance Sheet at 31.12.2000LEI Euro
Nr. 12/31/2000 12/31/2000
CALLED UP SHARE CAPITALNOT PAID
1 0 0
FIXED ASSETS (=+3+4+5+6+7+8+9) 2 135,124,808 3,498Intangible 3 8,339 0
Land 4 21,041,488 545Buildings 5 51,821,120 1,342Plant and machinery 6 52,125,574 1,349Fixtures, fittings and equipment 7 4,731,743 122Payments on account and assets in courseof construction
8 1,344,157 35
Investments 9 4,052,387 105
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LEI Euro
Nr. 12/31/2000 12/31/2000
CURRENT ASSETS(=+11+12+13+14) 10 243,140,892 6,295
Stock 11 174,169,501 4,509Debtors 12 36,275,998 939Cash bank and hand 13 13,857,723 359Adjustment accounts 14 18,837,670 488
CURRENT LIABILITIES(=+16+17+18+19)
15206,115,885 5,336
Bank balance/overdraft 16 138,094,384 3,575Provision for risk 17 21,127,732 547Creditors 18 15,963,344 413Taxation 19 30,737,604 796Adjustment accounts 20 192,821 5
NET CURRENTASSETS/LIABILITIES (=+10+15)
21 37,025,007 959
NET ASSETS (=+1+2-20) 22 172,149,815 4,457
CAPITAL AND RESERVES(=+23+24+25+26-27-28+29+30+31) 23 172,149,815 4,457Subscribed and paid capital stock 24 119,243,100 3,087Share premium account 25 516,613 13Reserves 26 9,556,184 247Revaluation proceeds 27 106 0Profit 28 56,899,839 1,473Loss 29 -Profit distribution 30 56,899,839 1,473
Other funds 31 42,833,812 1,109Subsidies for investments 32 - -
DIFF (=+21-22) 31 - -
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2.Read the following text about ScotiaLine. Match the paragraphswith the titles
a)ScotiaLine offers you a range of flexible repayment choices: Pay the minimum installment shown on your monthly statement.
The minimum required payment is generally 3 % of theoutstanding balance. However, in some cases your minimumpayment may be even less. If your account is fully secured, forexample, you may qualify to make a minimum payment of onlythe interest owing on the outstanding balance.
Pay more than your minimum installment or pay off youroutstanding balance. Youre never charged a pre-payment penalty.
b)Using ScotiaLine is as simple as filling out a personalizedScotiaLine cheque. Each cheque will be debited from your approvedScotiaLine credit limit. And its confidential. Only you know your cheque isbeing drawn on a line of credit. And now you can even access yourScotiaLine account through Scotiabank Cashstop banking machines.
c)Some credit and department store cards charge significantly higherinterest rates. By using your ScotiaLine account to pay off certain debts, youcould end up saving hundreds of dollars a year in interest costs. Ask for your
own ScotiaLine account today at your nearest Scotiabank branch!d)We all need extra money from time to time. With ScotiaLine, youllhave the financial resources to be ready for these occasions without havingto apply for a loan each time. Whether its for home improvements, a newcar, travel, a childs education, taking advantage of a personal investmentopportunity or other important reason.
e)Although credit cards are useful for short-term purchases, they canbe of limited use in pursuing your long-term financial goals. That's whereScotiaLine comes through placing up to $500,000 at your immediatedisposal, whenever you need it (subject to credit approval).
With either a secured or unsecured ScotiaLine account, you haveaccess to a pre-determined credit limit. An unsecured ScotiaLine is designedfor the consumer borrowing needs of most people. Or, if you prefer, you canapply for a fully secured ScotiaLine of up to $500,000 using collateral suchas the equity in your home, bonds, T-bills or other approved securities.
f)Once approved, youll receive a supply of personalized ScotiaLinecheque and detailed monthly statements when your ScotiaLine account is
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active. Yet there are no annual fees or transaction charges. And you dont payany interest until you access your account.
Financial opportunity is close at hand.Its as easy as writing a cheque.A ready source of funds.Flexible repayment options.No annual fees or transaction charges.Plus, ScotiaLines attractive interest rates could save you money!
3.Fill in the gaps with words from the box:
The firm deals in electrical appliances and ... goods.These articles are on in our showrooms. means that you must pay for the goods when ordering them.Please your check with your next letter.The is a middleman between the manufacturers and the retail
traders. steal merchandise in stores.An is a promise to pay on the part of the debtor.They cannot meet the delivery Your payment is and your account is in the red.
We grant loans to our clients and arrange for facilities.When making a deposit you have to fill in the A hire purchase transaction involves payment by The contract provides for the borrower to leave 10% off the on
deposit.I have been requested to leave a A bill of exchange is drawn up by the This is the biggest weve ever placed with them.
wholesaler C.W.O. enclose householdshop-lifters order display deadlinesdeposit I.O.U. overdue creditorinstalments loan paying-in-slip overdraft
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VOCABULARYGroup work1.Match the words in the list A with definitions in BA Ba) collateral 1) the numerical assessment of the risk a
bank runs in granting a loanb) credit rating 2) the payment made by a borrower for the
use of money lent to him, calculated as apercentage of the capital borrowed
c) credit worthiness 3) debt instrument by which the borrower
gives the lender a lien on his property assecurity for the repayment of the loand) instalment 4) list of debts and creditse) interest 5) lends money against the security of
personal property pledged in his keepingf) loan-sharking 6) property offered as a guaranty to obtain a
loang) mortgage 7) the money paid in regular amounts at
regular intervals when paying back a loanh) overdraft 8) lending money at extortionate interestrates
i) pawnbroker 9) a bank account from which money hasbeen overdrawn
j) statement ofaccount
10) the assessment of an individuals or afirms capability of repaying loans
2.Complete the following sentences using suitable words from the boxbelow.
A bank is a sum of money, which a bank will lend to a person ororganization for a fixed period and usually with some kind of approved.
Those who borrow money in this way have to pay
interest instalments overdraftloan security repayment
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The interest payable on a personal loan is added to the sum at the startand the is usually by equal monthly
In the U.K., if you have an you are allowed to take out more money
from your bank account than you have in it.
3.Fill in the gaps, using the words EARNINGS, INCOME andREVENUE
are the sums of money earned by working. may include unearned income acquired from other sources e.g.
share dividends, property or other investments.It is subject to income tax is similar in meaning to income but is
more likely to refer to the money that a company or organization receivesthrough sales.We would not normally refer to a private individuals income as
4.Classify the idioms below according to the following topics:Help and
Encourage
ment(a)
Honesty &Directness
(b)
Fairness(c)
Deception(d)
Revealing &Hiding
(e)
1.2.3.4
1.2.
1.2.3.
1.2.3.4.5.6.7.
1.2.3.4.
Pull someones leg; you scratch my back and Ill scratch yours; in thesame boat; cook the books; wash your dirty linen in public; put/lay your cardson the table; bite the hand that feeds you; sweep something under the carpet;take someone under your wing; take something with a pinch of salt; behindyour back; above board; give someone a hand; a stab in the back; pay lipservice to something; a white lie; let the cat out of the bag; get something offyour chest; below the belt; pull the wool over someones eyes.
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GRAMMAR PRACTICE (THE ARTICLE)REMEMBER1.The Definite Article THE has the same form for singular and plural,
and for all genders. It is used when the noun has already been mentioned:Yesterday I read a book. The book was very interesting.2.The Indefinite Article A/AN is used:a)when a countable noun is mentioned for the first time:I visited a big firm yesterday.b)before a singular countable noun used as a representative of a whole
class.A public limited company must have an authorized and issued share
capital of at least 50,000.3.The Zero Article is used before plural nouns used in a general sense:Public Limited Companies or PLCs are usually larger, well-
established companies with a good track record in the business world.
Supply A/AN orTHE if they are necessary:In the case of ...(1)... sole trader, the net profit is transferred from ...(2)...
profit and loss account direct to the capital account.
The owners of ...(3)... limited company are its shareholders. Anyshareholder who invests in ...(4)... limited company by buying ...(5)... sharesis only responsible for ...(6)... payment of those shares.
...(7)... good example of the type of person who would profit from...(8)... limited company status is a husband and wife team who are presentlysole traders running ...(9)... large guest house. By converting to a limitedcompany they may issue all ...(10)... shares between them.
Written Assignment1.Prepare a short talk on the topic: Shares and Shareholders2.Fill each of the numbered blanks. Use one word only in each space.The financial accounting is responsible for the .(1) of business in
monetary values, the .(2). of the company and their presentation inquarterly or .(3) financial statements. It is (4) to record the financialhistory of a business entity. Unlike the financial accounting, the management
accounting is a process of accumulation, .(5).. and communication of
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both .(6). and operating data to the management of the company with the.(7). of assisting managers to (8). the most appropriate decisions.
3.Translate into Englisha)provizioane; adaos comercial; profit net; profit brut; anexe la bilan;
cheltuieli generale; contabilitate n dubl partid; declaraie de venituri;
b)V rog s-mi trimitei lista facturilor neachitate.Ei nu au respectat termenele de livrare.Ne declinm orice rspundere n eventualitatea c partenerul nu
respect condiiile clientului.
Extrasul arat c, contul meu este descoperit.Spre deosebire de o cambie, un bilet la ordin este emis de debitor.Tocmai am deschis un cont de economii la aceast sucursal.Dou vrsminte, dou transferuri i o retragere efectuate la sfritul
lunii octombrie nu apar n ultimul meu extras de cont.Confirmm cu mulumiri recepionarea cererii dumneavoastr din 20,
data n curs.Confirmm primirea comenzii dumneavoastr pentru mrfuri n
valoare de $10,000.V remitem anexat brourile noastre.Nu vom fi n msur s satisfacem comanda dumneavoastr la data
cuvenit.Firma n discuie se bucur de o reputaie excelent printre furnizorii i
clienii ei.Avei intenia s participai cu o ofert la licitaia pentru acest proiect?Exist posibilitai de desfacere pentru produsele noastre n strintate.Zvonuri nefondate au provocat confuzie pe pia.Cotaiile au atins nivelul cel mai sczut din ultimii 10 ani.
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UNIT 7
COMPUTERS AND THEIR APPLICATIONS
PRE READING DISCUSSION1.Do you have your own computer? What do you use it for?2.What does the hardware that makes up the most basic computer
system include?
READINGRead the text and check your answers.Your computer is made up of many parts called hardware. Your
hardware runssoftware programs that translate the instructions you send to
your computer into a language it can understand.The hardware that makes up the most basic computer system includes
a monitor, a keyboard, and a system unit. The system unit holds yourcomputers processor, memory, disk, drives, and video card.
A file is an electronic document or an