Documente Academic
Documente Profesional
Documente Cultură
Manuela STICU
ENGLEZA PENTRU
CONTABILITATE
Coperta:
ENGLEZ PENTRU
CONTABILITATE
Note de curs pentru uzul studenilor de la FR
TIMIOARA
2009
CUPRINS
field = domeniu
1.3. TESTE DE EVALUARE
1. Say whether these statements are true (T) or false (F) according to the
text.
a. The old mans family background had always been real estate.
b. The old man had become the first owner of a milk factory in his
country.
c. As he grew old, the old man decided that one of his two sons should
inherit his business.
d. The two sons were equally well prepared to take over the business.
e. The old man decided to make a choice after testing their knowledge in
the field of management.
f. His first-born chose a course in the field of business legislation.
g. His youngest son thinks that accounting is more useful for running a
business than business legislation.
h. The old man decided that both his sons should inherit his business.
2. Match the following words with their explanations in the column on the
right:
1. career
2. heir
3. owner
4. field
a. make an acquisition
b. area of study
c. what grows on our heads
d.
somebody
who
inherits
something
e. profession
f. someone who has the right of
property over something
g. what somebody receives, usually
after the death of a relative
h. the process of recording
information in account books
5. inheritance
6. hair
7. bookkeeping
8. purchase
Adjective
Noun
Finances
wealthy
Prosperity
to inherit
Owner
4. Translate into Romanian:
1. He has just employed an accountant for our corporation.
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10
journal = jurnal
ledger = cartea mare
financial statements = documente financiare
cash flow = flux de numerar
to forecast = a previziona
forecast = previziune
to audit = a efectua un audit, a verifica
audit = audit
tax return = declaraie de impozit
production costs = costuri de producie
overheads = cheltuieli de regie, cheltuieli indirecte
to record = a nregistra
to record a transaction = a nregistra o operaiune
account book = registru contabil
bookkeeping = inerea registrelor
branch = ramur
to post = a trece dintr-un registru contabil n cartea mare
voucher = document justificativ, dovada efecturii unei pli
invoice = factur
receipt = chitan
amount = sum, total, cantitate, valoare
to deliver = a livra
delivery = livrare
shipment = expediere, transport
terms of payment = termene de plat
unit price = preul pe unitate
total price = preul total
2.3. TESTE DE EVALUARE
1. Say whether these statements are true (T) or false (F) according to the
text:
a. Lilly is in the eleventh grade.
b. Lillys mother is a doctor and her father is an accountant.
c. In books of prime entry transactions are recorded in chronological
order.
d. The ledger isnt a book of prime entry.
e. Nowadays very few companies use computer-stored information.
f. According to the double-entry bookkeeping system, each transaction
is entered twice.
g. The left side of an account is called the credit side and the right side
of it is called the debit side.
h. Invoices and receipts are generally called vouchers.
2. Match the following words with their explanations in the column on the
right:
11
1. forecast
2. production costs
3. bookkeeping
4. ledger
5. vouchers
6. unit price
7. total price
8. receipt
Noun
production
to deliver
4. Translate into Romanian:
1. It would be best if they complied with the terms of payment.
2. This is the last day of delivery. You have to hurry up!
3. There is quite a difference between invoice and receipt. I thought you
already knew that.
4. I need to deliver these packages to this address, but I cant find it. Do
you know where it is?
5. The term bookkeeping refers to registering information in account
books.
5. Translate into English:
1. Costurile de expediere pentru acest bagaj sunt de 50 Ron.
2. Toate operaiunile sunt nregistrate n registrele contabile.
3. Acesta este preul total al mrfurilor care vor fi fi exportate.
4. Am nevoie de toate detaliile legate de transportul acestor bunuri.
5. Bilanul contabil se depune numai dup ce a fost certificat de o firm
de audit.
6. Write sentences with 5 words in the vocabulary section.
7. Work in pairs. Use your dictionaries. Find at least a synonym for:
voucher, financial, amount, branch, and transaction.
8. Practice
Write down several words related to the word job. Make up short
sentences with them.
12
One day, the rabbit decides to start his own business. Hes got the
idea, hes got some savings, but hes got no clue about the way to get things
going. So he goes to the owl, the forest accountant and financial
consultant.
What brings you by on such a fine day, rabbit?
Well, Ive been thinking about opening a fitness center and I dont know
were to start and what to do.
Youve come to the right person, rabbit. How much money do you think
you need?
I think I might need about 100,000.
Have you got any money?
Yes, but only 40,000.
13
Well, first youll have to go to the bear, the forest banker, and make a loan
for the other 60,000. Then you must think about the headquarters. Do
you have your own location?
No, Im afraid Ill have to rent it. You know, I thought of that old
warehouse that the snake inherited from his late uncle. He really doesnt
use it. Ill talk to him about it.
You do that. Have you thought about hiring some personnel?
Well, not for the moment. Ill try to do everything myself until I get things
going.
Oh, and one more thing: you need to go to the lion, the forest mayor, and
take care of the necessary papers and authorizations. And you should
also see the fox, the forest lawyer, for some legal advice about finding and
registering your company name.
Ok. Ill do all that. But can you please explain to me how such a business
works, from an accountants point of view?
Well, let me see First of all, your resources are considered the assets of
the company. Now, we know that youre not fully financing your
business. Your share of the business is called shareholders equity, while
all that the company owes (the loan from the bear, the rent to the snake
etc.) are considered the liabilities of the company. Is it clear so far?
Crystal clear.
Ok. Now, the assets of a company are divided in two categories: current
assets and fixed assets. Current assets are those that can be easily
converted into cash in one years time, like liquid assets, funds readily
available deposited in current accounts, treasury bills, marketable
securities, certificates of deposit, accounts receivable etc. Fixed assets
include tangible assets used in the operating cycle of the business, such
as buildings, land etc. We could also include here some intangible assets
that cannot be easily turned into cash, like patents, copyrights etc. As for
liabilities, as I said before, thats what the company owes to people /
corporations outside the entity, such as the companys obligations to
supply money, goods or services to other parties. Liabilities can also be
divided in two broad categories: current liabilities and long-term
liabilities. Current liabilities are those that must be paid within one year,
such as accounts payable, taxation payable etc. Long-term liabilities are
those that must be paid at some distant time, like long-term borrowings,
mortgages etc.
Owl, you lost me. Ill just go do some of the tings you told me and come
back later for further explanations.
Well, good luck!
ANSWER THE FOLLOWING QUESTIONS:
1. What is the rabbits idea?
2. Who does he turn to for advice?
3. How much money has the rabbit got and how will he get the
remaining amount?
4. What will he do about the headquarters?
5. What are current assets?
14
15
entity = entitate
operating cycle = ciclul de exploatare
to supply = a furniza
supplier = furnizor
liabilities = datorii / obligaii ctre teri
current liabilities = datorii pe termen scurt
long-term liabilities = datorii pe termen lung
taxation payable = impozite de pltit
long-term borrowings = mprumuturi pe termen lung
mortgage = ipotec
to own = a deine
to owe = a datora
3.3. TESTE DE EVALUARE
1. Say whether these statements are true (T) or false (F) according to the
text:
a. The rabbit doesnt have any savings, so he goes to the forest
accountant and financial consultant (the owl) to lend him some
money.
b. The rabbit needs 100,000 euros to start his fitness center.
c. Hes only got 60,000 euros.
d. Authorizations can be obtained from the lion, the forest mayor.
e. In accounting, the resources of a company are called assets.
f. Fixed assets can be easily converted into cash.
g. Tangible assets are part of fixed assets.
h. Current liabilities must be paid in a years time.
2. Match the following words with their explanations in the column on the
right:
1. personnel
2. assets
3. liabilities
4. accounts receivable
5. accounts payable
6. papers
7. make a withdrawal
8. liquid assets
a. documents
b. take money from an account
c. everything a company owns
d. everything a company owes
e. funds readily available
f. money expected to arrive
g. staff
h. money to be paid
Noun
rent
authorization
patent
to supply
to pay
16
17
behind an old bench in the workshop. And every night, after his family went
to sleep, he went back into the workshop and practiced.
A month went by and the other kids were wondering what was going
on with Peter because he didnt go out to play anymore. But that was Peters
secret: he spent every afternoon in his room drawing sketches for his toys
and a few hours every night making them in his fathers workshop.
But at the end of that month, he finally had his first series of wooden
toys. So he took a big box, put them all inside, and went outside. He
gathered all his friends around the box and opened it. It was a magical
moment: his friends were so surprised that they couldnt breathe.
Time went by and Peter made more and more beautiful and
interesting toys. His friends bought them and played with them and never
got bored again. Peter became a prosperous little businessman. Now all he
wanted was to do something he couldnt do before:
- Listen kids! Can you stop playing with my toys just one afternoon?
Id really like to go to the movies!
ANSWER THE FOLLOWING QUESTIONS:
1. What was Peters extraordinary dream?
2. Why couldnt Peter go to the movies or the circus with his friends?
3. What were the things about business that he had heard grownups talk
about?
4. What was his idea?
5. What was his fathers job?
6. Where did he hide the little pieces of wood?
7. How long did it take him to produce his first series of wooden toys?
8. What was the only thing left for him to do once he had enough
money?
19
PARTNERSHIP
CORPORATION
corporation = corporaie
partnership = parteneriat
sole proprietorship = societate cu asociat unic
Common abbreviations used in English company names:
plc = public limited company = S.A.
Ltd = limited liability = S.R.L.
Inc. (U.S.A.) = incorporated = corporaie constituit legal
business = afacere, afaceri
businessman = om de afaceri
businesswoman = femeie de afaceri
business people = oameni de afaceri
business partner = partener de afaceri
figures = cifre
loan = mprumut
shareholders / stockholders = acionari
shares = aciuni
employer = angajator
employee = angajat
marketing strategy = strategie de marketing
to sell = a vinde
sale = vnzare
to purchase = a achiziiona
purchase = achiziie
profit = profit
income = venit
turnover = cifr de afaceri
4.3. TESTE DE EVALUARE
1. Say whether these statements are true (T) or false (F) according to the
text:
a. Peter was always busy doing homework and he never went out to
play.
b. Peters parents didnt give him any money even if they were wealthy.
20
Noun
purchase
to employ
4. Translate into Romanian:
1. We really need to purchase new pieces of furniture for the office
downtown.
2. The head of the company has appointed a new marketing chief.
3. The shares have increased almost 15% in value.
4. They have to come up with an innovative marketing strategy for this
project.
5. Their partnership seems to be quite productive up to the present.
6. This year figures show a 10% increase on last year.
5. Translate into English:
1. Cifra de afaceri a societii noastre s-a dublat n ultimii cinci ani.
2. n momentul de fa, este din ce n ce mai greu s obii un mprumut
de la banc.
3. Acesta este partenerul nostru de afaceri din strintate.
4. n cadrul firmei noastre exist o strns legtur profesional ntre
angajator i angajai.
5. n ultima perioad n Romnia veniturile au crescut, dar nu i puterea
de cumprare.
21
22
Not long ago, the king had ordered the opening of a new shoes
factory, as he decided that no one in his kingdom should walk barefoot,
even if shoes had always been the privilege of the court and the nobles.
Three months had gone by since the opening and the king decided to pay
them a visit to see how things were going. While visiting, he asked all
department heads for details regarding their departments activity:
King: What do we have here?
23
Production department head: This is the warehouse where we keep the raw
material for our shoes.
King: I see. And where is it that you actually make them?
Production department head: Follow me, please. Here we are. This is where
we make the endproducts. We have 200 workers so far and we are
currently producing 50 pairs a day.
King: But why do I see only mens shoes? On my way here I stopped by the
store and there were also womens shoes!
Production department head: You see, Your Majesty, we are importing
those from the neighboring kingdom because we havent been able to
produce them so far.
King: What am I hearing? Why havent you?
Production department head: We dont have the know-how.
King: You dont have the know-how?!? Wheres the research department
head?
Research department head: Im here, Your Majesty.
King: You have one week to come up with a solution or your head is going
to fall! I hope this is the last time Im hearing about importing
anything from our neighbors! We should export to them!
Research department head: I understand, Your Majesty. Thank you for
giving me another opportunity to make things right.
King: Now get out of my face! And wheres the marketing department head
and the chief accountant?
Marketing department head: Im here, Your Majesty.
King: What can you tell me about your departments activity?
Marketing department head: Everything is going according to the plan. Our
marketing strategy has proved to be successful and sales are beyond
all expectations.
King: Thats really good to hear. And you? Are you working efficiently?
Chief accountant: Yes, Your Majesty. We have registered everything in the
appropriate accounts, from raw material to the endproduct.
King: And how do you actually register something into an account?
Chief accountant: You see, Your Majesty, there are basically two sides of an
account: the debit side and the credit side. There are inputs and
outputs
King: Say no more! Im feeling a bit tired. I want all of you to do your job
the best way you can. Ill be back in a week and I really want to find
everything right. Thats an order! And now, get back to work! All of
you!
ANSWER THE FOLLOWING QUESTIONS:
1.
2.
3.
4.
24
efficient = eficient
efficiency = eficien
goal = scop, el
target = int, scop
target group = grup int
department = departament
department head = ef de departament
raw material = materie prim
endproduct = produs finit
worker = muncitor
import = import
to import = a importa
imports = mrfuri de import, importuri
import duty = tax de import
import license = licen / autorizaie de import
importer = importator
export = export
to export = a exporta
exports = marf de export, exporturi
export license = licen de export
exporter = exportator
marketing strategy = strategie de marketing
research = cercetare
chief accountant = contabil ef
account = cont
debit = debit
debit account = cont debitor
25
Adjective
efficient
Verb
to produce
exported
to import
26
27
OBIECTIVE
- nsuirea cuvintelor i expresiilor folosite la ntocmirea bilanului
contabil n limba englez.
REZUMAT
Aceast lecie include cuvintele i expresiile uzuale pe care le
conine un bilan contabil cu o structur specific.
6.1. READING & SPEAKING
Bill Grady is on his way to the bank. Hes had an advertising and
PR agency for over a year now and since things seem to be working just
fine, he is thinking about expanding.
About two months ago, while he was working on an important
politicians campaign, he came across a very talented young man, Jack
Crosby. Despite his young age, Bill found Crosby extremely experienced,
very competent and charismatic at the same time, and charisma is one of the
most important qualities required by this kind of work. So he decided to
give this young man a chance and offer him a job. Unfortunately, there
werent any open positions left at his agency.
Thats when it hit him: it was about time to expand!
So he decided to open a second agency and now hes going to the
bank hoping to get a credit.
After a couple of hours in the crazy afternoon traffic, he finally
arrived at the bank and now hes talking to the loan officer:
Loan officer: So tell me Mr. Grady, why are you interested in making a
loan?
Bill: I own an advertising and PR agency that is going really well and thats
why Id like to open a second one.
Loan officer: I see. Well, you must be aware that first of all we need to
check your credit-worthiness.
Bill: I understand. What would you like me to do?
Loan officer: You need to bring us a balance sheet and a trial balance for
examination.
Bill: Im afraid I havent got any of them on me, but Ill call my accountant.
Loan officer: All right, sir. Would you like me to explain the terms and
conditions of the credit, interest rate and everything else right now?
28
Bill: Thank you, but that wont be necessary for the time being. Ill get in
touch with my accountant and well discuss everything when I come
back.
Loan officer: Very well, sir. Ill be expecting you. Have a nice day!
Bill: Thank you! You too!
ANSWER THE FOLLOWING QUESTIONS:
1.
2.
3.
4.
5.
6.
7.
8.
ACTIV
active imobilizate
- imobilizri necorporale
- imobilizri corporale
- imobilizri financiare (aciuni
deinute la alte societi)
current assets
- stock
- debts / debits receivable
active circulante
- stocuri
- mijloace circulante care
genereaz creane
- mijloace bneti
- liquid assets
LIABILITIES
owners equity
- share capital
- share premiums
PASIV
capitaluri proprii
- capital social / capital n aciuni
- primele legate de capital
29
- fond de rezerv
- reserve / surplus fund
- rezerve din reevaluare
- revaluation funds
- provizioane reglementate
- provisions according to rules and
regulations
- provizioane pentru riscuri i
- provisions for risk and
cheltuieli
expenditure
- rezultatul activitii (exerciiului)
- result
datorii sau obligaii
- datorii pe termen lung i
mediu
dues or liabilities
- financial / long and mediumterm liabilities
- long and medium-term credits
30
d. Bill Grady wants to hire Jack, but there are no open positions in his
agency.
e. Mr. Grady is on his way to the bank to try to obtain a credit.
f. At the bank he doesnt find a loan officer to talk to.
g. The loan officer tells Mr. Grady to bring a balance sheet and a trial
balance.
h. Mr. Grady needs a financial consultant in order to obtain these
documents.
2. Match the following words with their explanations in the column on the
right:
1. intangible assets
2. share capital
3. liquid assets
4. tangible assets
5. reserve / surplus fund
6. current liabilities
7. share premiums
8. fixed assets
a. fond de rezerv
b. datorii pe termen scurt
c. primele legate de capital
d. imobilizri necorporale
e. imobilizri corporale
f. capital social
g. active imobilizate
h. mijloace bneti
Noun
expansion
explanation
to discuss
4. Translate into Romanian:
1. He would very much enjoy working in advertising.
2. My husband works as a PR manager. I think this is the most suitable
job for him, as he is extremely talkative and versatile.
3. I called at the bank yesterday in order to set up a meeting with the
loan officer.
4. I need to go to a travel agency today because Im interested in their
offers for a trip to Scotland.
5. Are there any open positions in your department?
5. Translate into English:
1. Care este dobnda pentru un depozit la termen?
2. Este momentul oportun ca firma noastr s se extind.
3. Pentru lansarea noului produs, va trebui s apeleze la serviciile unei
agenii de publicitate.
4. Familia lui Paul are deja trei credite la banc.
5. Bilanul contabil se depune la Administraia Finanelor Publice.
31
32
TEMA 7 - VENITURI
UNIT 7 - INCOME
~ Money for nothing ~
OBIECTIVE
Introducerea terminologiei englezeti n legtur cu:
- venit, impozit, taxe;
- alte surse de venit.
REZUMAT
Lecia are n vedere nsuirea vocabularului englezesc referitor la
diferitele surse de venit.
7.1. READING & SPEAKING
Little Jane is in the living room, bothering her father again. She is
13 and we all know thats the age of endless questions Now she is
wondering about what she could do as a grown-up in terms of work and
income.
33
Well honey, Pauls mother is ill and thats why she cant work. People with
disabilities also receive pensions, but a healthy person needs to work.
How about uncle Tom? He doesnt work but hes got a lot of money!
Well, uncle Tom is an inventor. He patented two of his inventions and
now he lives on royalties.
You mean, hes like a king or something? And what is that, patented?
When you patent an invention, you receive a certificate from the
authorities, which acknowledges you as the author of that invention.
Nobody else can use your invention unless you allow them to and you get
paid whenever your invention is used. Thats what we call royalty.
And Martha, moms friend? She also doesnt work but she has a big house
and a super car.
Martha was just lucky. She comes from a wealthy family. She inherited a
fortune. But a normal, healthy adult has to work for a salary.
What is a salary?
Its money people receive every month for the work they do.
Do you receive one?
No, I dont. Mommy does.
But dont you earn any money?
Yes, I do. But Im a lawyer and what I receive in exchange for my
professional services is called a fee.
Well, I hope youll get really rich so that one day I can inherit a fortune
just like Martha.
Well see about that. But meanwhile youll need to do all of your
homework, study hard and choose a profession, you know, just in case we
dont become as wealthy as Marthas family.
ANSWER THE FOLLOWING QUESTIONS:
1.
2.
3.
4.
5.
6.
7.
8.
Who does little Jane want to be like when she grows up? Why?
What happens to people when they get old and dont work anymore?
Why does Pauls mother receive a pension?
How does Uncle Tom earn his money?
How about Martha?
What do people that have a job receive every month?
How do we call the money paid to a lawyer for his services?
What does little Jane wish for?
7.2. BASIC VOCABULARY
INCOME
income = venit
per capita income = venit pe cap de locuitor
guaranteed minimum income = venitul minim garantat
income adjusted for inflation = venit ajustat n funcie de inflaie
income statement (USA) / profit and loss account (UK) = contul de profit
i pierdere
income tax = impozit pe venit
34
2. Match the following words with their explanations in the column on the
right:
35
1. income
2. job
3. fee
4. pay-day
5. to pay
6. a retired person
7. patentee
8. pension
Noun
patent
to pay
4.Translate into Romanian:
1. Marias husband works 8 hours a day during weekdays and
sometimes 4 hours during the weekends.
2. Her father retired when he turned 65. He worked 40 years in a big law
firm in Bucharest.
3. I dont think Jerry likes his job very much. Every day he gets up at 5
in the morning; when he comes home in the evening, he looks
absolutely exhausted.
4. Nowadays its very hard to earn a lot of money.
5. How much did you get paid for your work?
5.Translate into English:
1. Bunicul meu primete o pensie n valoare de 900 de lei pe lun.
2. Vom organiza o petrecere de pensionare pentru directorul nostru.
3. Majoritatea pensionarilor din ara noastr consider c ar trebui s
primeasc mai muli bani.
4. Am obinut o mrire de salariu de 50%.
5. Este evident c tu eti urmtorul care va fi promovat n acest
departament.
6. Make up sentences with the following words and phrases: income, to
make money, payday, royalty and fee.
36
37
TEMA 8 - TAXELE
UNIT 8 - TAXES
~ An Interesting Lesson ~
OBIECTIVE
- Fixarea nelesului termenilor: tax, impozit, contribuie, n limba
englez;
- nsuirea terminologiei englezeti referitoare la diferite tipuri de
taxe i impozite.
REZUMAT
Aceast lecie i propune studierea vocabularului englezesc legat de
diferitele tipuri de taxe i impozite.
8.1. READING & SPEAKING
This morning, a teacher from a British school has brought a guest to
her class to discuss taxes.
Teacher: Good morning children!
Class: Good morning teacher!
Teacher: Today we have a special guest among us. This is Mr. Paul
Seymour, Jacks father, and he is here to tell us about taxes.
Class: Good morning Mr. Seymour!
Mr. Seymour: Good morning kids! As Mrs. Jones said, I am here to talk to
you about taxes. I know that you are still young and you may not yet
be acquainted with the taxation system, but if you ask any of your
parents about it, they will all tell you that they have to pay taxes.
And sometimes they even might consider taxes a burden.
Jim: Then why do they have to pay them?
Mr. Seymour: Well, thats just the way things work and Ill explain why.
You see, the purpose of a taxation system is to collect revenue for
the state budget.
Alice: But why should there be a state budget?
Mr. Seymour: The state budget is used by the government to provide
citizens certain services. For instance, state schools and hospitals are
working on money provided by the state budget. And then there are
roads and public areas also built on money from the state budget.
Alice: I see.
Paul: So people pay taxes, but they actually benefit from that money.
Mr. Seymour: Exactly. Thats how the system works.
Sarah: But how does the state actually collect the money?
Mr. Seymour: Well, here in the U.K. each adult person has the obligation to
prepare a personal tax return of his income, no matter what source
it comes from: salary, dividends, return on investments etc.
Robby: What are dividends?
38
Mr. Seymour: You see, if a company makes a profit, it has to pay the people
who own shares in that company, called shareholders. And dividends
are what we call these payments to shareholders.
Jack: So what happens to those returns?
Mr. Seymour: They are submitted to the tax authorities and they establish
the income tax to be paid.
Sally: My father owns a company. So what about companies? Do they pay
taxes?
Mr. Seymour: Of course they do. Here in the U.K. they pay what we call a
corporation tax.
Will: So thats all? Are there any other kinds of taxes?
Mr. Seymour: Yes, there are. We have, for instance, the value added tax or
the excise duty.
Will: And what are those?
Mr. Seymour: The value added tax is paid when you buy goods or services,
while the excise duty is paid on the purchase of tobacco or alcohol.
Robby: What if people dont declare their income and just dont pay taxes?
Mr. Seymour: That is called tax evasion and is punished by the law. There
are, however, countries where taxation is less severe, called tax
havens. Thats why sometimes people with high incomes, such as
property tycoons, famous artists or sportsmen choose to settle there.
Teacher: Im sorry to interrupt this interesting discussion, but the class is
almost over. So lets thank Mr. Seymour for this valuable lesson.
Class: Thank you, Mr. Seymour.
Mr. Seymour: It was my pleasure. And if there are any questions left, Id be
happy to come back another day.
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a. impozit vamal
b. obligaii fiscale
c. impozit n natur
d. evaziune fiscal
e. impozit pe venit
f. preceptor
g. contribuabil
h. an fiscal
Noun
collector
evasion
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Noun
advice
decision
to expect
4. Translate into Romanian:
1. We have to recheck our expenses. Something is not right here.
2. I think you have made an excellent investment. Great job!
3. That is an investment bank. She has nothing to do there.
4. Hurry up! Youre going to be late for your appointment with the
investment analyst!
5. He is known to be the most eccentric billionaire in the world.
5. Translate into English:
1. Am uitat complet de ntlnirea pe care o aveam astzi la ora ase cu
D-nul Mihiescu de la banca de investiii!
2. Aceasta este o chestiune de afaceri care nu te intereseaz deloc.
3. Ai citit articolul din Business Magazine despre cel mai prosper om de
afaceri din Romnia?
4. Doamna Peterson nu este la birou momentan; tocmai a plecat la o
conferin n Londra.
5. Nu tiu cum a putea s trec peste aceast criz financiar fr
ajutorul tu.
6. Make up sentences with the following words and phrases: to invest,
profit, loss, revenues, income tax.
7. Work in pairs. Use your dictionaries. Find at least a synonym for:
capital, analysis, schedule, portfolio and magnate.
8. Practice
If you were extremely wealthy, where would you invest you money?
Motivate your answer.
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4. How much did Mr. Blake charge per item and how much should he
have charged?
5. What are the bosss orders?
6. Who calls him next? Why?
7. Who saves the day?
8. What is the simple solution?
10.2. BASIC VOCABULARY
Business Documents
PURCHASE ORDER - it is prepared by the company who wishes to buy
certain goods and sent to the company that will
supply them
- it contains:
name of the company sending the order
name of the company that will supply the goods
number of purchase order
date
full description of the goods, often together with the price
quantity required
signature of the person ordering the goods
INVOICE - it is prepared by the company who supplies the goods
- it contains:
name and address of the seller
name and address of the buyer
date
number of invoice
customers order number
details of the goods supplied
unit cost of the goods supplied
total cost of the goods supplied
amount of trade discount allowed (if any)
carriage charges (if applicable)
terms of payment, including any cash discount allowed for quick
payment
STATEMENT OF ACCOUNT - it is prepared by the supplier at regular
intervals
(often
monthly)
and
summarizes the transactions (in date
order) that have taken place on the
customers account since the last
statement
- it shows:
the balance from the previous month (if any)
money amounts of invoices (including VAT) sent out during the
month
amounts of money received during the month, together with cash
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6. to undercharge
7. terms of payment
8. balance due
a. as soon as possible
b. to charge a lower price
c. money left to be paid
d. details regarding payment
conditions
e. a document prepared by a
company who wants to buy
certain goods and sent to the
company that will supply them
f. confirmation of a payment made
g. a document issued by the
customer and taken to the bank,
which will transfer the stated
amount to the suppliers account
h. the cost of one item
Noun
offer
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to know
to laugh
4. Translate into Romanian:
1. You have to come at the office ASAP! The boss needs the report right
away.
2. Do I really need to fill in an application?
3. The amount was transferred to that account yesterday at 10 p.m.
4. All of the items are mentioned in the purchase order on the table. Go
and look for yourself!
5. We must reorganize our things. I can find anything in here! Where is
the statement of account?
5. Translate into English:
1. Plata facturilor pentru achiziiile de bunuri se poate face prin ordin de
plat sau cu numerar.
2. Conturile contabile pot avea solduri debitoare sau solduri creditoare.
3. Pentru depunerea unei sume de bani n caserie, se emite obligatoriu o
chitan.
4. Pentru prestarea unui serviciu este obligatoriu a se emite
beneficiarului factur.
5. Plata obligaiilor bugetare se face n conturile destinate fiecrei
obligaii n parte.
6. Make up sentences with the following words and phrases: office, desk,
goods, customers, to undercharge.
7. Work in pairs. Use your dictionaries. Find at least a synonym for:
discount, payment, trade, price, document.
8. Practice (I)
Would you like to have your own business? Motivate your answer.
9. Practice (II)
What line of business would you like to work in? Motivate your
choice of answer.
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REVISION
Choose the right answer:
1. Which is not a synonym for transaction:
a. deal
b. statement
c. operation
2. Antonym of wealth:
a. possessions
b. poverty
c. prosperity
3. Synonym for owner:
a. secretary
b. proprietor
c. attorney
4. Factory means:
a. plant
b. element
c. business
5. Which is not a synonym for skill:
a. ability
b. talent
c. flaw
6. Delivery means:
a. demand
b. supply
c. offer
7. Synonym for branch:
a. division
b. restriction
c. election
8. Which is not a synonym for shipment:
a. delivery
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b. load
c. show
9. Amount means:
a. error
b. evasion
c. sum
10. Price means:
a. cost
b. part
c. payer
11. Savings means:
a. investments
b. funds
c. reserves
12. Synonym for banker:
a. sponsor
b. manager
c. investor
13. Personnel means:
a. employees
b. workers
c. employers
14. Which is not a synonym for headquarters:
a. head office
b. subsidiary
c. center of operations
15. Antonym of authorization:
a. permission
b. approval
c. interdiction
16. Strategy means:
a. plan
b. tactic
c. approach
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BIBLIOGRAFIE
1. Caciuc, Leonora; Costea, Simona - Contabilitate. Teorie i practic,
Ed. Augusta, Timioara, 1990
2. Cox, D. - Success in Book-Keeping & Accounts, Hodder Murray,
1990
3. Dansby, Robert L.; Kalister, Burton S.; Strupeck, C. David - College
Accounting, Prentice-Hall Inc., New Jersey, 1989
4. Marcheteau, M. Berman - Business & Economics, Ed. Teora,
Bucureti, 2004
5. Nstsescu, Violeta - Dicionar economic englez-romn, romanenglez, Ed. Niculescu, Bucureti, 2007
6. Nikolai, Loren A.; Bazley, John D.; Stallman, James C. - Principles
of Accounting, Pws-Kent Publishing Company, Boston, 1990
7. *** Oxford business. Dicionar englez-romn, Ed. BIC ALL,
Bucureti, 2007
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