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Engleza Pentru Contabilitate PDF
Engleza Pentru Contabilitate PDF
ENGLEZA PENTRU
CONTABILITATE
Coperta:
ISBN: 978-973-687-859-6
UNIVERSITATEA TIBISCUS TIMIOARA
Facultatea de tiine Economice
ENGLEZ PENTRU
CONTABILITATE
Note de curs pentru uzul studenilor de la FR
TIMIOARA
2009
CUPRINS
TEMA 7 - VENITURI................................................................................33
UNIT 7 - INCOME .....................................................................................33
7.1. READING & SPEAKING ................................................................33
7.2. BASIC VOCABULARY...................................................................34
7.3. TESTE DE EVALUARE ..................................................................35
1
TEMA 8 - TAXELE ...................................................................................38
UNIT 8 - TAXES ........................................................................................38
8.1. READING & SPEAKING ................................................................38
8.2. BASIC VOCABULARY...................................................................40
8.3. TESTE DE EVALUARE ..................................................................41
REVISION ..................................................................................................54
BIBLIOGRAFIE ........................................................................................61
2
Aducem deosebite mulumiri d-oarei Ghiiu Andreea Oana pentru
realizarea ilustraiilor. Mulumim totodat Irinei Duran pentru consultan
de specialitate.
3
TEMA 1 - CE ESTE CONTABILITATEA I CUM
FUNCIONEAZ?
UNIT 1 - WHAT IS ACCOUNTING AND HOW DOES IT
WORK?
~ A Tough Decision ~
OBIECTIVE
- Cunotine generale, n limba englez, despre contabilitate;
- Introducerea i nsuirea unor definiii, termeni i structuri lexicale
specifice domeniului.
REZUMAT
n cadrul acestui lecii introductive sunt prezentate cteva definiii de
baz i cei mai uzuali termeni de specialitate pentru nsuirea terminologiei
contabile n limba englez.
A long, long time ago, in a faraway village, there lived a wealthy old
man. The old man hadnt been wealthy all of his life. He started off with a
little house, two acres of land, three cows and a donkey. His familys
background had always been farming. They had known more prosperous
times before, as his great grandfather had been one of the richest and most
respected farmers of the region, but then the war came and his grandfather
lost everything. So his father had to start from scratch and it was only by
hard work that he managed to leave him as little as he did. But what he
inherited from his father was of greater value than any material goods: it
was his strong will, his ambition and determination. These qualities, along
with good business skills, enabled him to achieve the former reputation of
his great grandfather and even greater wealth, as he had become the first
owner of a milk factory in his village.
As he got old, the old man decided to pass his business over to one
of his two sons. But which one of them? He had prepared both his sons for a
future business career. He always took them along to the factory and
explained everything they needed to know about the way things were done,
and he had sent them both abroad to a business school where they
specialized in management. Both of them were intelligent, well prepared
and competent. So the old man found himself in a very difficult position.
How could he possibly choose?
He spent very much time giving this matter a lot of thought and
finally he came up with a decision: he thought of a test for his two sons.
So that night over dinner, he told them:
This is my test for you: each of you will have to take a course in a field that
you consider vital for running a business. At the end of your courses you
will come to me and explain why you think that the field you have chosen
will enable you to be the best manager for the business.
4
Time went by and the two sons finished their courses.
The old man asked his older son:
What course have you chosen and why?
Well, Ive chosen a course in the field of business legislation because I
think that for a good manager it is vital to know all the laws and
regulations of the business environment.
And then he asked his younger son the same question.
Ive chosen a course in the field of accounting because accounting is the
system a company uses to measure its financial performance by noting
and classifying all the transactions (sales, purchases, assets, liabilities).
It helps to evaluate a companys past performance, present condition, and
future prospects.
Do you think your choice was better than your brothers?
No. In fact I believe both fields are equally important.
Then the old man asked his other son:
What do you think?
I think my brothers right.
5
7. What were the two choices of his sons?
8. What did the old man finally decide?
accounting = contabilitate
bookkeeping = inerea registrelor contabile
accountant = contabil
chartered accountant (UK) = expert contabil
certified public accountant (USA) = expert contabil
financial performance = performan financiar
transaction = tranzacie
to sell = a vinde
sale = vnzare
to purchase = a achiziiona
purchase = achiziie
assets = active
liabilities = pasive
wealth = avere
wealthy = bogat
prosperous = prosper
prosperity = prosperitate
rich = bogat
to inherit = a moteni
inheritance = motenire
heir / heiress = motenitor / motenitoare
business skills = abiliti pentru afaceri
owner = proprietar
to own = a deine
factory / plant = fabric
career = carier
6
field = domeniu
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:
7
2. I dont know the difference between financial and managerial
accounting. Could you please explain it to me?
3. You should search for all those accounting terms in a business
dictionary.
4. It is obvious that they didnt learn for their accounting exam since
both of them received poor grades two days ago.
5. I dont know whether I could work in this field.
5. Translate into English:
7. Work in pairs. Use your dictionaries. Find at least a synonym for: owner,
field, manager, inheritance and success.
8. Practice
Would you like to be an accountant? Motivate your answer.
8
TEMA 2 - PRINCIPALELE REGISTRE CONTABILE
UNIT 2 - THE BASIC ACCOUNT BOOKS
~ An Accountants Job ~
OBIECTIVE
nsuirea vocabularului englezesc legat de :
- activitatea direct a unui contabil;
- utilizarea expresiilor specifice legate de ntocmirea registrelor
contabile.
REZUMAT
Aceast lecie conine un dialog legat de activitatea contabil, n care
apar structuri i noiuni referitoare la registrele contabile.
9
And what kind of account books are there?
First of all, there are books of prime entry in which transactions are
recorded in the order in which they are made. These can be cashbooks,
daybooks or journals. Later the transactions are posted to the ledger.
And what is this ledger?
It is the most complete account book, showing all transactions of a
company and their result. It is a book that contains all the accounts of a
company using double-entry bookkeeping. But I have to tell you that
nowadays most companies use computer-stored information instead of the
classical ledger. Do you understand, dear?
Yes, I do. But please explain to me the concept of double-entry
bookkeeping.
Well, according to the double-entry bookkeeping system, each transaction
is entered twice.
What do you mean?
Well, there are two sides for each account: the left side, called the debit
side, and the right side, called the credit side. And the basic rule is that the
debit side and the credit side of an account should always be kept in
balance.
Ok mom. But how do you actually register a transaction?
Well, each entry is based on vouchers.
What are those?
They are documents justifying a payment made and they can be invoices
and receipts.
Please explain.
The invoice is a document stating the amount due for some goods or
services supplied. It gives a description of the goods, states delivery and
shipment details, terms of payment, alongside of unit price and total
price. And the receipt is a confirmation of a payment made.
Ok. I think youve told me quite enough. Thanks a lot, mom!
10
journal = jurnal
ledger = cartea mare
1. Say whether these statements are true (T) or false (F) according to the
text:
2. Match the following words with their explanations in the column on the
right:
11
1. forecast a. the price charged per item
2. production costs b. the account book that shows all the transactions of
a company and their result
3. bookkeeping c. documents justifying a payment made
4. ledger d. all the expenses made in order to manufacture
something
5. vouchers e. confirmation of a payment made
6. unit price f. predict
7. total price g. the total amount due for all items
8. receipt h. recording transactions in account books
Verb Noun
to audit
production
to deliver
8. Practice
Write down several words related to the word job. Make up short
sentences with them.
12
TEMA 3 - ECUAIA FUNDAMENTAL A
PATRIMONIULUI
UNIT 3 - THE BASIC ACCOUNTING EQUATION
~ Forest Business ~
OBIECTIVE
Cunoaterea terminologiei specifice n limba englez referitoare la:
- ecuaia fundamental a patrimoniului;
- relaia manager-firm-banc.
REZUMAT
Lecia urmrete nsuirea vocabularului englezesc legat de
nfiinarea unei firme, metodele de procurare a fondurilor necesare
(economii, mprumuturi) i relaia manager-firm-banc.
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!
14
6. What are fixed assets?
7. What are current liabilities?
8. What are long-term liabilities?
savings = economii
to save money = a economisi bani
financial consultant = consultant financiar
to finance = a finana
bank = banc
banker = bancher
headquarters = sediul unei societi
to rent = a nchiria
rent = chirie
warehouse = deposit
personnel / staff = personalul angajat
mayor = primar
town hall / city hall = primrie
papers = acte / documente
to authorize = a autoriza
authorization = autorizaie
authorized = autorizat
shareholders equity = capitaluri proprii
assets = active
current assets = active circulante
fixed assets = active imobilizate
liquid assets = lichiditi
tangible assets = active corporale
intangible assets = active necorporale
current account = cont curent
to deposit money into an account = a depune bani ntr-un cont
to withdraw money from an account = a retrage bani dintr-un cont
to make a withdrawal = a face o retragere
treasury bill = bon de tezaur
securities = titluri de valoare
certificate of deposit = certificate de depozit
accounts receivable = contruri debitoare
accounts payable = conturi creditoare
patent = brevet
copyright = drept de autor
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
1. Say whether these statements are true (T) or false (F) according to the
text:
2. Match the following words with their explanations in the column on the
right:
1. personnel a. documents
2. assets b. take money from an account
3. liabilities c. everything a company owns
4. accounts receivable d. everything a company owes
5. accounts payable e. funds readily available
6. papers f. money expected to arrive
7. make a withdrawal g. staff
8. liquid assets h. money to be paid
Verb Noun
to save
rent
authorization
patent
to supply
to pay
16
4. Translate into Romanian:
1. Dosarul rou, cel cu documente, era ieri aici pe birou. Acum nu l mai
gsesc. L-ai luat tu?
2. n acest depozit este foarte mult marf. n curnd va trebui s
nchiriem un alt spaiu de depozitare.
3. Tatl meu mi-a spus s nu mai fac un alt mprumut la banc deoarece
am deja multe datorii.
4. Poi s retragi o sum considerabil din contul tu, ns data viitoare
cnd vei avea nevoie de bani, va trebui s gseti o alt soluie.
5. Familia lor deine 50 de ha de pmnt, trei case n afara oraului i
dou apartamente.
7. Practice (I)
You are at a bank in your town. Write a short dialogue in which you
talk to the credit officer. Ask for a loan.
8. Practice (II)
Do you think it is safe to keep money in a bank? Motivate your
answer.
17
TEMA 4 - PRINCIPALELE TIPURI DE SOCIETI
COMERCIALE
UNIT 4 - MAIN TYPES OF BUSINESS ORGANIZATIONS
~ A Little Entrepreneur ~
OBIECTIVE
nsuirea terminologiei englezeti care face referire la:
- tipurile de societi comerciale;
- evidenierea asemnrilor i deosebirilor dintre acestea;
- recunoaterea abrevierilor n limba englez a tipurilor de societi
comerciale.
REZUMAT
Aceast lecie cuprinde vocabularul folosit la prezentarea tipurilor de
societi comerciale cu terminologia necesar, n limba englez.
Once upon a time there was a little boy named Peter. Peter was just
an ordinary kid, but unlike any ordinary kids, he had an extraordinary
dream: he dreamed of having his own business.
Peter, like all normal kids, had a normal life: he went to school every
day, he did his homework, and then he went outside to play with his friends.
He really loved to play with the little boys and girls in his street. They
played all the games that kids their age normally do. But from time to time,
when they got bored of playing the same old games, the children would go
to the movies or the circus. Those were unhappy times for Peter because he
came from a poor family and his parents could merely provide food and
shelter and they could not afford to give him any money.
So whenever his friends went to the movies or the circus, Peter went
home where, all by himself in his room, he dreamed And strangely, he
kept dreaming about figures. He really loved mathematics and everything
about numbers. And so he thought: Why do I keep dreaming about figures?
It must be because Id like to have my own little business. But Im just a kid.
What do I know about business? And then he thought about everything he
had heard the grownups talk about when it came to business: loans from the
bank, corporations, stockholders, employees, marketing strategies, sales,
profit, income, turnover Nothing made sense. He was too young to
understand these things. There must be some easier way for me to have my
business
And then one day, he had an idea: he was going to make and sell
toys.
His father was a carpenter and Peter helped him from time to time.
He thought of all the little pieces of wood that were left after a door or a
window or a table was made, and which were only used as firewood. So
every time he went to help his father, he hid one or two little pieces of wood
18
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!
19
4.2. BASIC VOCABULARY
corporation = corporaie
partnership = parteneriat
sole proprietorship = societate cu asociat unic
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
c. Peters dreams were always related to numbers.
d. One day, Peter came up with the idea to make and sell toys.
e. Peter hid the little pieces of wood behind a closet in his fathers
workshop.
f. During a whole month, Peter made toys every night.
g. The kids soon got bored of playing with Peters toys.
h. Peter had only one thing left to do: he wanted to go to the movies.
2. Match the following words with their explanations in the column on the
right:
Verb Noun
to sell
purchase
to employ
21
6. Make up sentences with at least 5 words in the vocabulary section.
7. Practice (I)
What would be some of the skills needed in order to become a
successful businessman? Write at least 5 lines.
8. Practice (II)
Write a short dialogue in which you try to convince your colleague
and friend that he/she is the right person to apply for the department
head position in the company you work for.
22
TEMA 5 - CONTUL. DEBIT I CREDIT
UNIT 5 - THE ACCOUNT. DEBIT AND CREDIT
OBIECTIVE
- Introducerea, nsuirea i utilizarea termenilor englezeti referitori
la cont i structura sa (debit i credit), precum i a celor legai de diferitele
departamente din cadrul unei fabrici.
REZUMAT
Lecia cuprinde o scurt descriere a activitii curente din cadrul
unei fabrici, prezentnd succinct responsabilitile aferente diferitelor
departamente.
Once upon a time, there was a faraway kingdom. It was the kingdom
of a very wise and kind king. Yes, our king was indeed very kind to his
subjects, but only on one condition: no one was allowed to be lazy. They
could all rest on Sundays and holidays, but during workdays everybody
needed to be as efficient as possible. According to the wise king and his
advisors, efficiency was the result of the process of setting a goal, carefully
planning all activities and than taking all the right steps in order to achieve
that goal.
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!
24
7. What has the chief accountant registered in the appropriate
accounts?
8. What are the two sides of an account?
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
debit amount = sum debitoare
debit balance = sold debitor
credit = credit
credit account = cont creditor
credit balance = sold creditor
input = intrare
output = ieire
input-output instruction = instruciune de intrare-ieire
input-output routine = rutin de intrare-ieire
input-output overlap = simultaneitate de intrare-ieire
1. Say whether these statements are true (T) or false (F) according to the
text:
2. Match the following words with their explanations in the column on the
right:
26
4. Translate into Romanian:
7.Practice (I)
You are offered the opportunity to take charge of the department in
the place you work for two weeks. Would you accept/decline the
proposal? Motivate your answer.
8.Practice (II)
Describe a regular day at your job. Write at least 10 lines.
27
TEMA 6 - BILANUL CONTABIL
UNIT 6 - THE BALANCE SHEET
~ Expanding ~
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.
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!
ASSETS ACTIV
fixed assets active imobilizate
- intangible assets - imobilizri necorporale
- tangible assets - imobilizri corporale
- shares/ stocks held in other - imobilizri financiare (aciuni
companies deinute la alte societi)
LIABILITIES PASIV
owners equity capitaluri proprii
- share capital - capital social / capital n aciuni
- share premiums - primele legate de capital
29
- reserve / surplus fund - fond de rezerv
- revaluation funds - rezerve din reevaluare
- provisions according to rules and - provizioane reglementate
regulations
- provisions for risk and - provizioane pentru riscuri i
expenditure cheltuieli
- result - rezultatul activitii (exerciiului)
advertising = publicitate
PR = public relations = relaii publice
agency = agenie
to expand = a se extinde
campaign = campanie
open position = post liber
credit = credit
loan officer = ofier de credite
credit-worthiness = solvabilitate
balance sheet = bilan contabil
trial balance = balan contabil
interest = dobnd
interest rate = rata dobnzii
1. Say whether these statements are true (T) or false (F) according to the
text:
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:
Verb Noun
to advertise
expansion
explanation
to discuss
31
6. Make up sentences with the following words and phrases: campaign, to
expand, interest, quality, charisma.
8. Practice
Do you think it is hard to work in PR? Motivate your answer.
32
TEMA 7 - VENITURI
UNIT 7 - INCOME
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.
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.
1. Who does little Jane want to be like when she grows up? Why?
2. What happens to people when they get old and dont work anymore?
3. Why does Pauls mother receive a pension?
4. How does Uncle Tom earn his money?
5. How about Martha?
6. What do people that have a job receive every month?
7. How do we call the money paid to a lawyer for his services?
8. What does little Jane wish for?
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
income tax allowance = deducere / reducere la impozitul pe venit
re-payment of income tax = rambursarea impozitului pe venit
to work = a munci
work = munc
to retire = a se pensiona
retirement = pensionare
a retired person / pensioner = persoan aflat la pensie, pensionar
pension = pensie
to patent = a patenta / a breveta
patent = brevet
patentee = titularul brevetului
royalty = drepturi de autor
job = slujb
to earn / make money = a ctiga bani
to pay = a plti
pay / payment = plat
pay-day = ziua de salariu
payroll = state de plat / salarii
salary = salariu
wages = pli efectuate sptmnal (cteodat zilnic) i de obicei cash,
calculate pe or, pe zi sau n funcie de cantitatea de munc
depus; se adreseaz de regul muncitorilor
fee = onorariu; reprezint venitul obinut de avocai, medici etc.
1. Say whether these statements are true (T) or false (F) according to the
text:
a. Little Jane would like to be like her grandfather when she grows up
because he has a good job.
b. People who retire and people with disabilities receive a pension.
c. Tim, Janes uncle, is an inventor.
d. Martha is the heiress of a wealthy family.
e. A salary is money a person receives for his/her work at the end of
each month.
f. Lawyers and doctors receive a fee in exchange of their professional
services.
g. Little Jane would like her parents to make a fortune for her to inherit.
h. Janes father tells her to go and do her homework for the following
day.
2. Match the following words with their explanations in the column on the
right:
35
a. to give money for a product /
1. income
service
b. the date of the month when people
2. job
receive their salaries
c. monthly payment to people after
3. fee
ending their professional activity
4. pay-day d. earned money
e. an older person that doesnt work
5. to pay
anymore
6. a retired person f. owner of a patent
g. money a lawyer receives in
7. patentee exchange for his professional
services
8. pension h. profession
Verb Noun
to work
to retire
patent
to pay
36
7. Work in pairs. Use your dictionaries. Find at least a synonym for:
invention, fortune, professional, job, patent.
8. Practice
Talk about various professions (advantages disadvantages) in the
business field.
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.
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.
39
6. When do we pay the excise duty?
7. What happens when people dont pay taxes?
8. What do we call the places where taxation is less severe?
Taxes
40
8.3. TESTE DE EVALUARE
1. Say whether these statements are true (T) or false (F) according to the
text:
2. Match the following words with their explanations in the column on the
right:
Verb Noun
collector
to tax
to avoid
to evade evasion
41
5. Translate into English:
7. Work in pairs. Use your dictionaries. Find at least a synonym for: tax,
social, taxable, duty, budget.
8. Practice
Why do you think taxes in our country are so high? Motivate your
answer.
42
TEMA 9 - CONTUL DE PROFIT I PIERDERE
UNIT 9 - PROFIT AND LOSS ACCOUNT
~ Investment matters ~
OBIECTIVE
- nsuirea vocabularului referitor la contul de profit i pierdere;
- Cunoaterea i folosirea corect a terminologiei specifice n limba
englez.
REZUMAT
Aceast lecie urmrete familiarizarea cu vocabularul englezesc
legat de contul de profit i pierdere.
43
Do you have a telephone number of someone I could contact from Inter
Safe?
Yes. This is Mrs. Schneiders card. Feel free to call her anytime. Just tell
her youre calling from my part.
Thank you, Mr. LeBlanc!
Youre welcome!
* *
*
Hello?
Good afternoon, Mrs. Schneider. My name is Edward Gray. I come from
the United States and Im willing to invest in Europe. I talked to Mr. Joseph
LeBlanc about this matter. He recommended your investment company and
he gave me your number. Do you think we could get together and come up
with a good investment plan?
Of course, Mr. Grey. Lets make an appointment. Let me check my agenda
first. Lets see Im free on Tuesday from 2 to 6 pm and I think I might
also be able to find a couple of hours on Friday at noon.
Tuesday at 2 pm would be just fine. Thank you, Mrs. Schneider. Have a
nice day!
You too, Mr. Grey. See you on Tuesday!
* *
*
So tell me, Mrs. Schneider, what is the first thing I should be looking at
before deciding to invest in a company?
Well, as a potential investor, you are interested in the bottom line of the
companys profit and loss account because your decision to put money
into the business depends on the expected return on your investment.
And what is this profit and loss account actually?
It is one of the schedules to a balance sheet, which provides information
on the performance of a company over a specified period of time. It
basically summarizes the revenues and matches them against the expenses
incurred in obtaining them. And then by subtracting expenses from
revenues, it shows you the profit or loss the company made.
44
7. What does a profit and loss account provide?
8. How can we calculate the profit or loss a company made?
Potential users of the information provided by the profit and loss account:
to invest = a investi
investor = investitor
investment = investiie
to invest capital = a investi / a plasa capital
invested capital = capital investit
invested funds = fonduri investite
investment analyst = analist n domeniul investiiilor
investment analysis = analiz a investiiilor
investment company = companie de investiii
investment trust = trust de investiii
investment fund = fond de investiii
investment income = venit din investiii
investment account = cont de investiii
investment portfolio = portofoliu de investiii
investment bank = banc de investiii
profit and loss account = contul de profit i pierderi
schedules to a balance sheet = anexe la bilanul contabil
profit = profit
loss = pierdere / pierderi
to incur expenses = a suporta cheltuieli
to incur losses = a suferi pierderi
to make a profit = a obine profit
gross profit = profit brut
net profit = profit net
45
profit earning capacity = rentabilitate
profit maximization = maximizarea profitului
profit sharing = repartiia profitului
profits tax = impozitul pe profit
income tax = impozitul pe venit
bottom line = rezultat final
revenues = venituri
expenses = cheltuieli
return on an investment = ctig de pe urma unei investiii
1. Say whether these statements are true (T) or false (F) according to the
text:
2. Match the following words with their explanations in the column on the
right:
46
3. Complete the following table:
Verb Noun
to invest
advice
decision
to expect
8. Practice
If you were extremely wealthy, where would you invest you money?
Motivate your answer.
47
TEMA 10 - DOCUMENTELE N AFACERI
UNIT 10 - BUSINESS DOCUMENTS
OBIECTIVE
- nsuirea vocabularului n limba englez specific actelor necesare n
tranzaciile de afaceri;
- cunoaterea documentelor necesare n vederea ncheierii acestora.
REZUMAT
Lecia i propune o scurt introducere n limbajul de baz referitor
la necesarul de documente n afaceri.
Mr. Blake is in his office. Hes had a very busy day so far and he is
finally enjoying his cold coffee that he didnt find the time to drink in the
morning. He is slowly beginning to feel less tense, so he leans back in his
comfortable chair, his feet on top of the desk, when well, his boss comes
in:
48
Mr. Blake: By money order, sir. And the money is expected to be
transferred to our account later today.
Boss: And what is the total amount on the invoice, discount included?
Mr. Blake: 1,250.
Boss: Very well, William.
The boss is gone now so Mr. Blake is once again taking his
comfortable position and he attempts to take a little sip of that cold coffee,
but the boss bursts back in:
Boss: William! Dont you think the total amount is a little low for one
hundred items?
Mr. Blake: What do you mean, sir?
Boss: Well, how much did you charge per item?
Mr. Blake: 12.5, sir.
Boss: What were you thinking, William? Dont you know that the new price
is 13?
Mr. Blake: Im afraid I had no idea, sir.
Boss: You had no idea?! Dont mess with my nerves, William! You must be
aware of my heart problems at least
Mr. Blake: Im sorry, sir.
Boss: Im going out now but I want this fixed by the end of the day.
No more peace and quiet for Mr. Blake How can he fix this whole
mess? He is the companys most recent employee. This is his first week
actually. So how could he possibly know what to do? And now his mobile is
ringing
Mr. Blake: Hello?
Wife: Hi, dear! Its me. I just called to see how you were doing. Is
everything OK?
Mr. Blake: Honey, Im afraid not. Im actually in a mess right now and I
have to fix it ASAP.
Wife: Sorry to hear that. Whats wrong?
Mr. Blake: I cant talk right now but Ill tell you all about it when I get
home.
Wife: Well, see you later, dear, and good luck!
Mr. Blake: Thanks honey. Bye!
Mr. Blake is now thinking. And hes thinking hard. What to do?
What to do? Luckily, Jill, one of his colleagues, comes in:
Jill: You look like crap William. Whats wrong?
So Mr. Blake explained everything. And Jill well, she started
laughing:
Jill: Theres no problem! The boss is just messing with you because youre
the new guy. So heres the simple solution: youll just send them a
debit note for the extra 50.
49
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?
Business Documents
50
discount allowed to the customer
the amount of credit notes, including VAT
the balance owing at the end of the month
51
to charge = a stabili / a cere un pre
to undercharge = a cere un pre mai mic dect ar fi trebuit
money order = ordin de plat
bank transfer = virament bancar
to transfer money to an account = a vira bani ntr-un cont
receipt = chitan
to fill in = a completa
item = articol
ASAP = as soon as possible = ct de curnd posibil
1. Say whether these statements are true (T) or false (F) according to the
text:
2. Match the following words with their explanations in the column on the
right:
Verb Noun
to order
offer
52
to know
to laugh
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?
6. Make up sentences with the following words and phrases: office, desk,
goods, customers, to undercharge.
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.
53
REVISION
a. deal
b. statement
c. operation
2. Antonym of wealth:
a. possessions
b. poverty
c. prosperity
a. secretary
b. proprietor
c. attorney
4. Factory means:
a. plant
b. element
c. business
a. ability
b. talent
c. flaw
6. Delivery means:
a. demand
b. supply
c. offer
a. division
b. restriction
c. election
54
b. load
c. show
9. Amount means:
a. error
b. evasion
c. sum
a. cost
b. part
c. payer
a. investments
b. funds
c. reserves
a. sponsor
b. manager
c. investor
a. employees
b. workers
c. employers
a. head office
b. subsidiary
c. center of operations
a. permission
b. approval
c. interdiction
a. plan
b. tactic
c. approach
55
17. Employee means:
a. worker
b. member of staff
c. boss
a. credit
b. advance
c. load
a. expenditure
b. revenue
c. gain
a. trade
b. bankruptcy
c. commerce
a. incompetent
b. resourceful
c. professional
a. objective
b. purpose
c. target
a. study
b. request
c. deposit
a. section
b. unit
c. subdivision
56
25. Synonym for product:
a. occupation
b. merchandise
c. negotiation
a. profit
b. loss
c. gain
a. promotion
b. circumstance
c. distribution
a. contraction
b. consolidation
c. confiscation
a. presentation
b. post
c. progress
a. house
b. bank
c. organization
a. retirement fund
b. allowance
c. tax
a. pay
b. wage
c. remuneration
57
33. Synonym for fee:
a. charge
b. income
c. interest
a. employment
b. occupation
c. job
a. retired person
b. worker
c. employee
a. financial statement
b. business
c. corporation
a. magnate
b. business person
c. industrialist
a. duty
b. tag
c. test
a. legacy
b. birthright
c. heritage
a. public
b. communal
c. seasonal
58
41. Synonym for company:
a. draft
b. corporation
c. market
a. collection
b. range
c. assortment
a. agenda
b. timetable
c. calendar
a. cost
b. expenditure
c. disbursement
a. assets
b. resources
c. goods
a. article
b. piece
c. thing
a. acquisition
b. sale
c. trade
a. reduction
b. price cut
c. markdown
59
49. Synonym for office:
a. headquarters
b. place of work
c. bureau
60
BIBLIOGRAFIE
61