Post on 19-Feb-2018
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Unit 1:Introduction to
accounting
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Jobs in
accounting
1 2
3
An accountantA bookkeeper
An auditor
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A. specializing B. studying C. forinspecting its accounts D. processing therecords E. giving administrative support
. to inspect its accounts!rainee accountants: Accountants who are...1 for professional examinations
Boo""eepers: Administrative sta responsible for ... 2 of a business's nancial activities
!a# accountant: An accountant ... 3 in acompany's tax aairs
Bac"$o%ce manager: erson in char!e of the staresponsible for ... " to the #inancedepartment
Internal auditors: $mployees of a company who areresponsible ... %.
E#ternal auditors: eople employed by an outside rm ofaccountants and hired by a company&
B
D
A
E
C
F
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1.2. istenin!
1. (A )(erticated ublic Accountant*+ ,- ton c/ch0n! ch hnh n!h ti4u chu5n
2. (#6 )(hief #inancial 67cer*+ 8im 9:c ti ch;nhreasurer
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&hat is the reason for the meeting'
(aul )artens is intervie*ing )ichael
+ogers for a ,o-.
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1. in )r moment )artens you *ith
*ill -e a.have Did you a /ight nice'
0coee &ould some you li"e'
2"eep 3orry you to *aiting.4 come (lease in seat ta"e and a.
5 call 6nishing 7e8s ,ust phone a.
9 to nice you meet It8s.
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)eeting people
7ello )r;)s .... I8m .... It8s nice to meet you.
$ ice to meet you too.)ay I introduce you to ... '
I8d li"e to introduce you to ....
7ave you met... '
?ering hospitality
Can I ta"e your coat'
(lease come in and ta"e a seat.
Can I get you a cup of coee;tea'
&ould you li"e something to drin"'
$@es please. ; @es that *ould -egreat.
$ >o than" you. ; >o than"s
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)a"e t*o lists. In the 6rst *rite do*n topics*hich *ould -e safe to tal" a-out *ith aforeign -usiness partner. In the second *ritedo*n unsafe topics. Compare *ith a partner.
3afe topics:
$ 3port
$ &eather
$ !ravel
Unsafe topics:
$ +eligion
$ (olitics
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It is your 6rst day in your ne* ,o- as a
mem-er of the 6nance department inone of your company8s Europeansu-sidiaries. @ou only spea" English-ut hope to start learning the locallanguage soon. ?ne of your ne*colleagues *ill meet you and sho*you around the company. )a"e smalltal" and as" uestions a-out thecompany.
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isten and 6ll in the
gaps1. hone call2. some coee
3. booHHeepers
". mana!ers
%. tax accountants
&. o7ce mana!erO. auditors
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1.3. Peoder the mixedLup phrases
a. Qn< Rr.< moment< Rartens< you< with< will
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1.3. Peoder the mixedLup phrases
e. come< please< in< seat< taHeo.
$ >o.
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$1.>. 6I&TEN AND )I66 IN T9E GA#&
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1.>. 6I&TEN AND )I66 IN T9E GA#&
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$
1.1? . omplete the sentences' Use liabilities, liability,
debts or debt to complete the sentences below
a. (0ll ha$e paid his 7777777 o%% by ne&t year.
b. Look at the assets and 77777. on the balance
sheet i% you #ant to kno# the company0s doing.
c. 8any de$eloping countries are burdened by
hea$y 777777777.d. !e need to look at the long-term
7777777777 be%ore #e think about any
ma9or ne# purchases.
e. )he partnership has limited 777777. status%. Current77777777.. are those #hich are paid
o%% #ithin a year.
g. )he company0s in 7777..777the tone o% *:
million
de-tslia-ilities
de-t
lia-ilities
lia-ilitylia-ilities
de-t
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$ 1.11 . hoose word to fill in the lan,
)his is the name %or buildings" machinery" money in the
bank and money o#ed by customers.
)he loss o% $alue o% the things in number ;*
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$
A det is a sucategory of liailities. so when you
ha!e a det+ you automatically ha!e a liaility. It@sli,e saying+ I ha!e a Toyota amry therefore I ha!e a
car. If you ha!e a liaility+ you don"t necessarily
ha!e a det+ ust li,e if you ha!e a car+ you don"tnecessarily ha!e a Toyota amry0
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$ 1.11 Read and answer
1. /hat is accountancyB
;. /hat is accountingB
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$
Accounting is the language of $1% ................... It pro!ides
financial information aout a usiness entity $;% ......................
)ill in the lan,