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ENGLISH (1/1)

1 CTE

M.DE MEU – NOTES DE COURS


CONTRAT PÉDAGOGIQUE
Catégorie : Économique Type : Court
Section : Comptabilité Unité d’enseignement : Module langue III a
Enseignant : M. De Meu Fonction : Maître-assistant

Activité d'enseignement :

ANGLAIS 1/1

Nombre d'heures : 24 h
Nombre d’ECTS : 2
Étalement en quadrimestre(s) : 1er quadrimestre

1. Prérequis
Bonne connaissance, à l'oral et à l'écrit, de la grammaire, des structures et du vocabulaire de
base de la langue cible.
2. Objectifs
➢ Enrichir le vocabulaire courant.
➢ Amener l’étudiant à comprendre l’essentiel d’un message oral ou écrit et à faire un résumé
du message reçu.
➢ Permettre de communiquer oralement et par écrit.
➢ Développer et améliorer l'aptitude à répondre dans la langue cible à des questions portant
sur les textes et les sujets vus en classe.
3. Contenu
➢ Etude de documents tirés de journaux ou de manuels ou de revues ayant la plupart du
temps un rapport avec le monde économique.
➢ Exercices visant à revoir et à fixer les structures grammaticales de base.
4. Compétences minimales devant être maîtrisées à la fin de l’unité d’enseignement
➢ Savoir se servir des outils nécessaires à la bonne compréhension d’une information
communiquée oralement ou par écrit (dictionnaires traductif ou explicatif, grammaire,
recherche sur Internet).
➢ Maîtriser le vocabulaire étudié au cours.
➢ Etre capable de traduire en français les textes vus en classe.
➢ Etre capable de résumer les documents étudiés, de les commenter, de répondre à des
questions précises sur ceux-ci, de donner son avis sur un problème étudié.
➢ Etre capable de poser des questions sur les sujets étudiés.
➢ Etre capable de résoudre tous les exercices faits pendant l’unité d’enseignement ou des
exercices de même type.

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5. Méthodologie
➢ Méthode interactive.
➢ Exercices oraux et écrits (individuels ou en groupe) préparés à domicile ou au cours et
corrigés en classe.
➢ Informations sur les supports de cours données en classe à divers moments de l'unité
d’enseignement.
➢ Syllabus de grammaire avec exercices à étudier à domicile.
➢ Syllabus de base concernant la matière vue au cours; notes à compléter par les étudiants;
feuilles éventuellement ajoutées en cours d’unité d’enseignement et communiquées au
cours.
➢ Examen écrit.
6. Évaluation des connaissances
Evaluation continue des connaissances pendant l’année lors d’exercices oraux et écrits.
Répartition des points: ✓ Unité d’enseignement (travail journalier): 0%
✓ Examen: 100%La présence aux cours et la participation aux travaux
et préparations requis pendant l’année sont impératives pour que les
étudiants puissent améliorer leurs connaissances et terminer leur
formation de manière fructueuse.

Les étudiants absents aux cours veilleront eux-mêmes à obtenir les notes auprès de
condisciples qui étaient présents (solutions des exercices, consignes …).Une copie papier des
notes de cours est demandée. C’est cette copie que les étudiants complèteront lors des
diverses séances de cours.

7. Critères d'évaluation
Les fautes de grammaire, de vocabulaire et d'orthographe sont sanctionnées, ainsi que tout
manque de précision et de compréhension.

RECOMMANDATIONS ET COMMUNICATIONS DIVERSES


• Les étudiants sont priés de consulter régulièrement les valves électroniques sur le site de la Haute
Ecole ainsi que les mails reçus dans leur boîte Condorcet.
• Une unité d’enseignement réussie implique une présence régulière au cours, des préparations
faites dans les délais imposés et une étude très régulière de la matière vue.
• Tout étudiant qui perturbe le cours sera exclu du cours et sanctionné par la cote zéro.
• Tenue correcte, pas de bavardage intempestif, ne pas boire, manger ou chiquer au cours.
• GSM coupés, tant au cours que pendant les examens. Toute fraude ou tentative de fraude et tout
usage d'un GSM, I-Phone … pendant les épreuves entraîneront la cote zéro et une sortie
immédiate du local.
• Les étudiants doivent avoir une bonne connaissance de la grammaire, des structures et du
vocabulaire de base de la langue cible.
Afin d'aider les étudiants débutants ou ceux qui ont des lacunes dans ce domaine, un cours de
grammaire, avec exercices et corrigés, est mis à leur disposition, ainsi qu'à celle des autres
étudiants. Un planning suggéré dans le cours répartit l'étude de la matière sur une période de 15
semaines et doit permettre, en respectant une certaine régularité dans l'étude et en résolvant
consciencieusement les exercices à domicile, d'atteindre le but visé. Certains exercices
(mentionnés au cours) seront corrigés en classe avec les étudiants. Le vocabulaire utilisé dans la
grammaire doit être connu.

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Tous les étudiants devront obligatoirement passer un examen sur le cours de grammaire
(exercices) en janvier. En cas d'absence justifiée à ce test ou d’échec, les étudiants devront le
présenter de nouveau à la session suivante, au même moment que l’examen concernant la matière
du second quadrimestre.
• Diverses récupérations d'heures de cours peuvent être nécessaires au cours de l'unité
d’enseignement. Elles seront fixées en classe.
NB : En fonction de certaines circonstances ou impératifs, ces modalités peuvent être
modifiées.

I. Grammar

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MULTIPLE CHOICE
Choose the right answer and justify your choice:
1. There's been ............... accident!

A. a B. an C. the

2. My sister is ............... photographer.

A. Ø B. one C. a

3. Are you interested in ............... nature?

A. a B. the C. Ø

4. I take the bus ............... .

A. every day B. all days C. every days

5. Don't forget to buy ............... milk.

A. a B. some C. any

6. There's ............... butter on the table.

A. any B. no C. not

7. You don't understand ............... !!!

A. nothing B. something C. anything

8. 'l've brought you ............... books.' 'Oh, thanks.'

A. a few B. few C. a little

9. Do you have ............... time for me today?

A. a little B. a little of C. a few

10. ln general ............... people like children. I detest them!

A. most of B. most C. most of the

11. We don't care if you go. We've got ............... friends!

A. another B. others C. other

12. I don't know ............... men. Do you?

A. this B. that C. those

13. 'Is this your car?' 'No, it's not ............... .'

A. our B. ours C. to us

14. ............... coat is this?

A. Who B. Whom C. Whose

15. ............... don't think this is correct.

A. Me, I B. For me, I C. I

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16. He's always looking at ............... in the mirror.

A. himself B. him C. each other

17. The woman ............... phoned was American.

A. who B. whom C. which

18. Do you have ............... ?

A. colours differents B. differents colours C. different colours

19. 'She's alone in the world now!' '............... !'

A. The poor B. Poor girl C. Poor

20. She always gets ............... results than I do.

A. best B. good C. better

21. That's ............... stupid question l've ever heard!

A. the most B. the more C. most

22. He isn't ............... intelligent ............... you are.

A. as ... than B. Ø … as C. as ... as

23. '............... you cold?' 'Yes, a little.'

A. Have B. Are C. Do

24. Sorry. I can't ............... tomorrow.

A. to come B. come C. coming

25. I hope that one day all nations ............... live in peace.

A. could B. will can C. will be able to

26. He ............... come to the party. He's not sure.

A. might B. could C. would

27. I ............... go to the dentist's last week.

A. must B. had to C. will have to

28. You ............... smoke. It's bad for you.

A. wouldn't B. don't have to C. shouldn't

29. We ............... now. It's getting late.

A. had better go B. would better go C. had better to go

30. They ............... live in London. Now they live in Berlin.

A. are used to B. were used to C. used to

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31. I want ............... the manager.

A. seeing B. see C. to see

32. She made me ............... .

A. laugh B. laughing C. to laugh

33. We need money ............... on holiday.

A. for go B. for going C. to go

34. I don't want ............... my mother.

A. that he tells B. him to tell C. him tell

35. She's very ............... in astrology.

A. interest B. interesting C. interested

36. They left without ............... goodbye.

A. saying B. to say C. say

37. I would like ............... them.

A. meet B. to meet C. meeting

38. Stop ............... so much noise.

A. make B. making C. to make

39. She ............... us about once a month.

A. visit B. is visiting C. visits

40. Don't talk to me. ............... to work!

A. I try B. I'm trying C. I'll try

41. You didn't ............... your tea.

A. drink B. drunk C. drank

42. We ............... to Rome last year. It was wonderful!

A. are going B. went C. were going

43. He ............... the washing-up when she phoned.

A. did B. was doing C. will do

44. Lucy ............... in the bath for two hours!

A. reads B. has read C. has been reading

45. I ............... him since October.

A. 've known B. 've been knowing C. know

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46. Perhaps one day I ............... in another country.

A. will live B. would live C. am living

47. We ............... her at three o’clock next Saturday.

A. see B. go to see C. 're seeing

48. 'Bob - telephone!' 'I ............... !'

A. go B. 'II be going C. 'II go

49. Our house ............... in 1990.

A. built B. was built C. has built

50. ............... late yesterday?

A. Did he arrive B. Does he arrive C. Did he arrived

51. What ............... after we left?

A. did happen B. happened C. was happened

52. ............... lovely flowers!

A. How B. What C. So

53. He's ............... good driver.

A. a so B. a such C. such a

54. She likes it, ............... ?

A. isn't it B. isn't she C. doesn't she

55. He ............... I was pretty.

A. said me B. told me C. told to me

56. She said she ............... understand what I wanted.

A. doesn't B. didn't C. hadn't

57. Can you tell me what time ............... ?

A. the match starts B. starts the match C. does the match start

58. If I had the time I ............... learn Chinese.

A. will B. shall C. would

59. l'II write to her when I ............... her new address.

A. will have B. shall have C. have

60. We ............... with them.

A. often play tennis B. play tennis often C. play often tennis

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61. You speak ............... .

A. well English B. English well C. English good

62. You never listen ............... me.

A. at B. Ø C. to

63. 'When's your birthday?' 'lt's ............... December.'

A. on the tenth of B. the ten C. the ten of

64. Let's go ............... the cinema this evening!

A. at B. to C. in

65. I haven't seen her ............... .

A. for ten days B. since ten days C. ten days ago

66. She was iII ............... six weeks last year.

A. during B. for C. while

67. He's only thirteen, but he talks ............... an adult.

A. like B. as C. same as

68. I met her in the street ............... .

A. there are two weeks B. there are two weeks ago C. two weeks ago

69. I wish you ............... with me now!

A. are B. were C. will be

70. She ............... with all my plans.

A. is agree B. agrees C. is agreed

71. I asked ............... a policeman the way.

A. Ø B. at C. to

72. Could you ............... how to get there?

A. explain me B. explain at me C. explain to me

73. ............... your parents like?

A. What B. What are C. How are

74. My grandmother ............... down the stairs last night.

A. felt B. fell C. fallen

75. Where did you ............... it?

A. live B. left C. leave

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REVISION
TRANSLATE THE FOLLOWING WORDS AND SENTENCES INTO ENGLISH:

1. Il débitait souvent les comptes à vue beaucoup trop tôt.

2. Il est dans son bureau. Vous ne pouvez pas le déranger maintenant parce qu’il actualise

toutes les données que nous avons à notre disposition.

3. Explique-moi pourquoi on me demande chaque fois comment il est possible de faire une

telle erreur en calculant des frais de déplacement.

4. Pourquoi confondent-ils toujours ces postes quand ils complètent le bilan?

5. Les enfants sont souvent malades quand ils vont en vacances en avion.

6. J’étais ici depuis deux heures quand il entra.

7. J’avais lu ce livre avant 17 ans. On m’avait dit qu’il était intéressant.

8. Quand nous sommes arrivés l’expert-comptable était déjà parti avec tous les justificatifs.

9. Ces comptes ont été vérifiés l’an dernier par un comptable qui a maintenant été licencié

pour faute grave mais je n’ai rencontré cet homme qu’une fois il y a deux ans.

10. On est en train de compter le nombre de colis que nous avons reçus jusqu’à présent. Ce

fabricant est un des meilleurs fournisseurs que je connaisse.

11. Tu devrais parler plus lentement si tu veux être compris pendant cette conférence.

12. Leur campagne a eu plus de succès que la nôtre. Leur affaire a été florissante pendant des

années après ces publicités dans la presse.

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13. Selon cette revue économique, ce système est moins économique pour la plupart des

ménages et des contribuables qui gagnent de petits salaires.

14. Lequel de ces deux investissements à court terme trouves-tu le plus intéressant?

15. Ce garçon est plus grand que fort.

16. Il ne mérite pas cette bonne réputation. Il a déjà fait faillite à plusieurs reprises.

17. L’allemand est de loin moins parlé que l’espagnol mais c’est une langue indispensable

dans le domaine du commerce.

18. Ils ont payé deux millions d’euros pour cette gigantesque demeure dans le sud de la

France. Le montant de la vente a été versé sur ce compte.

19. Ils aimeraient changer 2.000.301 euros en dollars Quel est le taux de change actuel ?

20. Liverpool-Manchester 0-2

21. Appelle-le au 071/330082 et assure-toi qu’il souhaite nous payer par traite pour cette

somme importante.

22. Nous avons reçu 7.749£. Ils ont réglé la facture en totalité.

23. Ma montre indique 9h précises. Le représentant devrait déjà être ici depuis ½ heure.

24. L’horloge de la cuisine retarde. Tu ferais mieux de te dépêcher.

25. On ne parlait pas français dans ce pays. A l’époque, il était très difficile d’y faire des

affaires quand vous étiez étranger.

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26. Nous avons vu leurs enfants et les témoins de l’accident.

27. Elles aiment les nouvelles marques même si elles sont plus chères et moins fiables.

28. La plupart des clients étaient déjà arrivés hier à midi. Qui as-tu vu là?

29. Quels clients paient habituellement comptant?

30. Qui est-elle? Avons-nous besoin de son passeport ?

31. A qui est cette petite société? On nous a demandé d’essayer de la vendre.

32. Avez-vous fait ce travail la semaine dernière? Vous avez certainement remarqué que nous

préférions payer à tempérament.

33. Combien de firmes sont-elles auditées par an?

34. Nous ne réservons presque jamais avant de partir en vacances à l’étranger.

35. A cette époque, il devait travailler le samedi.

36. Je ne le croyais pas mais maintenant je l’ai vu moi-même. Le chèque a été émis le mois

dernier.

37. Ce que je ne comprends pas c’est pourquoi elles veulent fusionner si vite sans se donner

une chance supplémentaire de surmonter leurs difficultés respectives.

38. Lequel choisissez-vous, le petit ou le grand?

39. Te souviens-tu de mon ami? Nous travaillons ensemble au bureau.

40. S'il avait neigé, nous serions allés en train à Bruxelles.

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41. A la foire de Madrid, leur offre ( offer) était meilleure que celle de leurs concurrents.

42. Combien de temps cela prend-il pour aller à Paris?

43. Regarde-les! Pourtant, je sais qu'on leur interdit de manger dans les locaux!

44. Très peu de nos clients ont aimé les nouveaux produits. Lequel préfères-tu? Le grand

modèle ou le petit?

45. Si seulement nous pouvions avoir une copie du tout dernier bilan et si ces calculs de

rentabilité étaient finis!

46. Nous avons un accord: on verse 20% à la commande et le solde plus tard à la livraison de

tous ces articles.

47. Nous avions fait une bonne étude de marché; notre succursale allemande a fait un petit

bénéfice pour la première fois.

48. Les fenêtres ont été cassées pendant que tu téléphonais à la police. De plus, les témoins

ont disparu.

49. Elle est venue ce matin à 8h15. Elle a apporté tous les dossiers que nous devons contrôler

pour la fin du mois.

50. Sa voiture de société est très chère et son travail lui donne l'occasion de voyager

beaucoup mais parfois il travaille le dimanche.

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II. Texts

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Belgian youth not comfortable with money,
financial sector survey shows

BELGIUM

Money is a source of worry and stress for many young people in Belgium. That's the message
from a survey of 2,000 15 to 30 year-olds by the Belgian financial sector federation Febelfin.
Some 41% of interviewees said they were ‘very concerned’ about their financial situation. Only
16% never worried about a lack of money, according to the research carried out by Febelfin in
collaboration with Indiville research group.
More than one third questioned (36%) were regularly scared that their bank card would be refused
in shops. The same number worried that they would not have enough money to feed their family.
The research also revealed young people’s lack of knowledge concerning financial matters. To
help this situation, Febelfin has launched a campaign whereby Flemish and Francophone
influencers will share their “money confessions” and stories on how to manage money on social
media site Instagram.
As it currently stands, some 47% of respondees said they would not know how to manage a
budget. And 74% were unaware that banks transform savings into credit. Underlining that young
people should be taught about financial matters from school age, Febelfin will also publicize the
new “financesetmoi.be” (finance and me) platform where young people can find a wealth of
information on money questions.
The federation also noted a correlation between a person’s interest in finance and their money
problems: “Those that understand less their financial situation are not as likely to take charge of
money questions and then have money problems more often. These people find themselves in a
vicious circle.”
Finally, when they wanted advice on money matters, 70% of young people turned first to their
parents. But these elders do not like talking about money with their children. “In 2023, it is still
taboo to say how much you earn, how much you spend or how much you have in your savings
account,” Febelfin said.
“Parents are less worried speaking about sex than money with their kids. It is therefore difficult for
young people to learn how to manage their money and acquire financial knowhow,” continued the
federation, for whom, “the biggest taboo in 2023 is not sex, it’s money.”

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The wealthy trade luxury for value brands
Even Britain's wealthiest people are cutting back on basics to save money, switching
to value brands and reducing their fuel consumption.

The belt-tightening trend was also heightened


among those with "exclusive lifestyles".

The latest quarterly Big Money Index from


AXA showed that among the so-called
"successful security" group – those in their
40s-50s, married, with above average
incomes and often a second home, felt
they were struggling to "make ends meet".

Almost 30pc of the members of that group


surveyed by AXA said they are likely to or had already switched to a cheaper supermarket for
their basic food shopping. About one in five said they had cut back on the use of oil, gas and
electricity on the past three months.

The belt-tightening trend was also heightened among those with "exclusive lifestyles" - mid
50s-60s, married with grown-up children, mortgage-free, high disposable income and
considerable assets.

Nick Turner of AXA said it was clear that over recent months finances were more stretched
than ever, even among those with bigger disposable incomes.

"Tighter purse strings are evident, with many restricting not only the nicer things in life, but also
making changes to their food shopping and fuel consumption to a degree that paints a
disheartening picture," he said.

Just 12pc of all consumers surveyed by YouGov for AXA said they were able to pay off their
debts, with the "under-funded seniors" group – retired people with a low income, no savings
and dependent on the state, feeling the least able to pay back what they owe.

More than a third, 34pc, of consumers said they were not saving anything for retirement
because they were focusing on their immediate financial needs. Eight out of 10 people said
they were keeping a close eye on their personal finances, with a clear picture of how much
comes in and how much goes out.

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Circularium pop-up shops offers second-hand
items for free

A new pop-up shop in Anderlecht is giving away its merchandise for free. Customers must pay
only with a thank you, says the co-ordinator.
The shop is part of the larger Circularium project in a former warehouse on Chaussée de
Mons, near the Delacroix metro stop. The project is transforming 20,000 square-metres of
industrial space into a centre of innovation and circular production.
In keeping with this mission, its new shop is offering up second-hand items free of charge.
Everything is in good condition and ranges from clothing to books to toys to dishes and
beyond. It has the look of a charity shop, but instead of paying €2 for that previously loved
handbag, you pay nothing.
Circularium co-ordinator Gerd De Wilde (pictured) calls it “the free shop” where you’re only
allowed to pay with a ‘thank you’. “Every person is allowed to take one object a day,” he told
Bruzz. “We have a bit of everything – books, DVDs, stuff for kids, clothes, dishes, you name it.
In addition to picking something up, you can donate, too.”
Circularium decided to launch the temporary shop for a couple of reasons, he explains.
“People really need something to do right now, to get out of the house and wander around,”
says De Wilde. “But it’s also a way to address poverty.”
There is a catch to that ‘thank you’, however: Anyone taking an object is asked to fill their
name in on a thank you card, which is then given to the person who donated the object. This
connects people in the neighbourhood, which is another mission of Circularium. The space
also hosts people working in the culture sector and provides a space for residents to meet
each other.
The Circularium shop is open Monday to Friday from 11.00 to 17.00 until 25 May.

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Fake landlord pockets cash from six prospective
tenants at once

Tenants in Brussels are being reminded to be extra-vigilant when hunting for a place to live,
after an apartment rental scam in Etterbeek left several people out of pocket.
It is reported that a woman living in a rented apartment pretended to be the owner and listed
the property for rent on social media. It is claimed she took cash from six prospective tenants
before disappearing with the money.
RTBF reports that the victims were vulnerable people in urgent need of a place to live. They
were attracted by a low rent for what appeared to be an apartment in perfect condition.
The potential tenants were required to pay the rental guarantee and first month's rent up-front
in cash. They then received a set of keys: the first, to access the building, was real, while the
second key for the apartment was a fake.
A neighbour told RTBF they saw a series of people turn up outside the apartment, trying to get
in to what they believed was their new home.
José Garcia, general secretary of the Union of Tenants, said the scam was not very common
in Brussels - but the method had been used in the past.
"The first warning sign is a low rent," he said. "Crooks rent out apartments 'in perfect condition'
at an unbeatable price. That's the first thing to check: is the rent much lower than the norm?"
He added: "The second warning sign is being obliged to sign the lease on the spot. Scammers
are taking advantage of a pressing demand for housing to commit abuses. Finally, refuse to
make any payment other than a bank transfer. No cash should change hands."

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A man ordered a beer for $6.76. The hotel charged him $67,689
By Scottie Andrew, CNN

Australian journalist Peter Lalor is


something of a beer aficionado. He's
written about brews for almost 25 years,
but he balks at paying more than $10 for a
pint.
"I like nice beer and nice wine, but I don't
pay silly prices," he told CNN in an email.
That might've been true until he went for a
beer at a hotel bar in Manchester, England. He expected to pay $6.76. He was charged more
than 10,000 times more than that.
"See this beer? That is the most expensive beer in history," he tweeted with a photo of the
budget-busting beverage.
The ordeal started Sunday night after he dropped
off a friend at a train station and stopped at the
Malmaison Hotel. He asked for something British.
To his dismay, the bartender suggested a
Heineken. So he settled for an IPA (that ended
up being Scottish).
He wasn't wearing his glasses when the
bartender passed him the check, he said, but he
"just had a feeling she'd got [the price] wrong." So he asked her what he'd been charged, and
she collapsed into giggles.
Lalor wasn't laughing.
"She had increased the price 10,000-fold," he said.

He's waiting on his refund


Management issued him an immediate refund and assured him the charge that massive might
not even go through. But a few days later, his wife called --$67,000+ dollars, gone.
His bank said it takes about 10 days to refund the sum, so Lalor's waiting anxiously.
"I am not a wealthy man," he said. "I could buy my car 10 times over with that amount."
Malmaison told CNN it reached out to apologize and resolve the blunder.
"We always benchmark our bar prices and acknowledge this was a tad on the steep side," the
hotel chain said in a statement to CNN. "We hope we can invite Peter back for another drink
soon. The next one is definitely on the house!"

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III. Exercises

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1. Basic business words
Complete the following phrases (10 series) using the words (10) in the box. The following
terms introduce you to the basic business terminology.

business customer executive financial


management market price products
profit staff

1. Enter a new …..


A crowded …..
A ….. study

2. A high …..
A competitive …..
A bargain …..

3. Gross …..
Net …..
….. after tax

4. Top quality …..


A wide range of …..
Best-selling …..

5. A potential …..
A ….. complaint
An unhappy …..

6. ….. support
….. problems
….. asset
….. report
….. position

7. Well-trained …..
Polite and friendly …..
Recruit more …..

8. ….. opportunities
A successful …..
Start a …..

9. Financial …..
Top …..
Middle …..
Junior …..

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10. ….. pay
An ….. car
An ….. desk

2. Fill in the missing words in the table

Verb Person noun General noun Adjective

managerial

finance

advise

decisive

investor

production

co-ordinate

organizational

administration

promoter

distributive

pay

inspector

competitive

supervision

3. Complete the sentences below using the prepositions in the box


for in on

1. My friend is ………. computers.


2. She has been working ………. a big trust company ………. five years.
3. They work ………. the Personnel Department.
4. At the moment she is working ………. the development of a new payroll software.
5. She is responsible ………. the development of an important part of the system.
6. She is very interested ………. payment systems.

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7. The decisions will depend ………. her contacts in other countries for ideas on new
accounting methods.
8. Sometimes information ………. competitors can be hard to get.
9. She hopes the new proposal will be successful. There is a big demand ………. safe
investments at the moment.

4. Which word in each of these groups of basic business words is the


odd one out? Explain why in English.
1. firm company enterprise manager
2. plant factory office works
3. sell make produce manufacture
4. client customer consumer employee
5. salary research pay income
6. manager profit executive business person
7. export division section department
8. assistant desk deputy subordinate
9. timetable plan schedule market
10. staff personnel product workforce
11. choice option action alternative
12. discuss call phone ring

5. These pairs of words often cause problems. Choose the correct


alternative for each
1. ECONOMIC / ECONOMICAL
a. Prices are rising and the number of jobs is falling. It’s not just a business problem,
it’s a general ………..……... problem.
b. This car uses less petrol than the other one so this one is the more ……..……... .

2. PRODUCTION / PRODUCTIVITY
a. We will increase pay if the employees raise their ………..……... .
b. If we don’t get another order soon, we’ll have to cut ……..………... and maybe
close a factory.

3. SALARY / WAGE
a. We pay a monthly ………..……... by cheque to our white-collar staff.
b. We pay a weekly …………..…... in cash to our part-time blue-collar staff.

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4. EXPENSES / EXPENDITURE
a. We have to reduce our general …………..…...: we must cut costs wherever we
can.
b. Our most important representative must cut his travel, accommodation and
entertainment …………..…...: he’ll have to stay in cheaper hotels and take his
clients to cheaper restaurants.

5. EMPLOYERS / EMPLOYEES
a. ………..……... are people who are employed by companies.
b. ……..…….….. are people who give jobs to others.

6. PERSONNEL / PERSONAL
a. My neighbour has a ………..……... problem: his wife wants to leave him.
b. His company has a ………..……... problem: their employees want a 10% pay
increase.

6. Write the number of each speech (1-10) next to the correct


description (a-j)

1. We haven’t put enough profit back into …… a. The company requested a


the company. SUBSIDY.
2. We don’t have enough money coming into …… b. The FORECASTS are good.
the company for us to pay our own bills.
3. We made more money this year than last …… c. PROFITS are up.
year.
4. Last year, we spent more money than we …… d. The INVOICING procedure
earned. has been changed.
5. We have to spend less on things like …… e. Spending is OVER BUDGET.
electricity, rent and postage.
6. At the moment we are spending more …… f. CASHFLOW is poor.
than we said we would at the beginning of
the year.
7. We have decided to bill customers before …… g. There was a LOSS.
delivery of the goods.
8. We think the figures for next year are …… h. INVESTMENT is too low.
going to be very good.
9. We don’t make enough money on the …… i. OVERHEADS are too high.
sale of each unit.
10. We can’t do it on our own so we should …… j. MARGINS are too low.
ask the government for financial help.

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7. The ups and downs of business
It is important in business to be able to talk about things which go up and down (like
prices and profits). Circle the correct direction for each verb and give the primitive
tenses.

VERB TREND SIMPLE PAST PAST PARTICIPLE

1. rise ↑ ↓
2. increase ↑ ↓
3. cut ↑ ↓
4. raise ↑ ↓
5. weaken ↑ ↓
6. drop ↑ ↓
7. grow ↑ ↓
8. gain ↑ ↓
9. improve ↑ ↓
10. reduce ↑ ↓
11. decline ↑ ↓
12. decrease ↑ ↓
13. develop ↑ ↓
14. strengthen ↑ ↓
15. climb ↑ ↓
16. advance ↑ ↓
17. lose ↑ ↓
18. expand ↑ ↓
19. contract ↑ ↓
20. plummet ↑ ↓

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8. Peter Wiles is talking about his job responsibilities. Complete the
following sentences, where necessary, with a preposition from the
box. Some of the sentences do not need an extra word.

after in on out to to with with

1. I head ………. the Marketing Department at Jones Communications.


2. I report directly ………. Mr Jones himself.

3. I look ………. a department of about 30 people.

4. I deal ………. all the major aspects of the company’s marketing strategy.

5. I liaise ………. the other members of the management committee.

6. I listen carefully ………. what our customers say.

7. I handle ………. one or two of the major accounts myself.

8. I’m working ………. a very important account at the moment.

9. I also monitor ………. the general situation in the market place.

10. We carry ………. market surveys regularly.

11. We test ………. new products on groups of consumers.

12. I am also involved ………. one or two of Mr Jones’s takeover projects.

9. For each of the verbs below, 3 of the 4 words or expressions fit. In


each case, circle the one which does not.
1. DO
a. business
b. a profit
c. your homework
d. a deal

2. MAKE
a. money
b. business
c. a loss
d. a decision

3. TAKE
a. a long time
b. a decision
c. appropriate measures
d. a deadline

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4. HAVE
a. progress
b. something to eat
c. shares in a company
d. a meeting

5. MEET
a. a deadline
b. customers’ expectations
c. an appointment
d. a target

6. LAUNCH
a. a product
b. a ship
c. a campaign
d. progress

7. COMPLETE
a. a form
b. a task
c. a cheque
d. a project

8. CARRY OUT
a. an agreement
b. a plan
c. research
d. a market survey

9. ACHIEVE
a. progress
b. a breakthrough
c. a target
d. little

10. REACH
a. a decision
b. a strategy
c. an agreement
d. a target

10. Match the meanings of the phrases in bold in the sentences (1-10) with
the definitions from the list (a-j) on the right
1 How do you account for the sudden fall in the stock a people say
value?
2 Agents buy and sell goods on their own account. b report

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3 They gave the solicitor a detailed account of the c under no
customer’s business deals in the last year. circumstances
4 The draft accounts had to be adjusted on account of d consider
the discovery that a major debtor had gone bankrupt.
5 Raw materials account for 30% of the manufacturing e explain
costs.
6 They are regular customers in this shop and are now f big customers
able to buy on account.
7 On no account should these figures be released before g for themselves
the board meeting.
8 When making decisions for the future, the managers h because of
have to take this year’s poor performance into
account.
9 By all accounts, they will benefit greatly if the deal i on credit
goes through.
10 The advertising company has won two new accounts in j represent
South Africa.

1 2 3 4 5 6 7 8 9 10

11. Banking
Take one word from the left-hand column and one from the right to complete each of the
following sentences.

account bank

bank book

bank cash

base charges

central code

cheque facility

overdraft number

sort order

standing rate
withdraw statement

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1. All correspondence with the bank must include the company .................................
................................. .

2. The company ................................... ................................. should be kept in a safe


place when not being used.

3. The office needed money, so had to ................................. ................................. from


the account.

4. Each branch of the bank has its own unique .................................


................................. .

5. The bank will set ................................. ................................. which are payable for
each transaction carried out by the bank.

6. Interest rates are calculated as a small percentage above .................................


................................. .

7. The ................................. ................................. in Britain is the Bank of England and


in Germany it’s the Bundesbank.

8. The bank can be asked to pay the rent for the building automatically every month by
................................. ................................. .

9. The ................................. ................................. each month lists all the money which
has gone into and out of the account.

10. The company has negotiated an ................................. ................................. which


allows them to spend more than they actually have in the account.

12. Buying and selling


Choose the correct word in each of the following:

1. The book/file which contains a list of all company sales arranged by date is
known as the …….... .
(A) sales account
(B) sales card
(C) sales invoice
(D) sales day book
2. A …….... is not recorded in double entry.
(A) cash discount
(B) refund
(C) trade discount
(D) cash sale

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3. Faulty goods which are sent back to the supplier by the customer are known as
…….... .
(A) returns
(B) provisions
(C) recovers
(D) discounts
4. A …….... system should make sure that debtors do not owe too much money.
(A) quality control
(B) credit control
(C) credit note
(D) credit transfer
5. A company sells goods on credit, but if customers never pay for these goods the
money owing is known as …….... .
(A) bad debts
(B) debits
(C) bad payment
(D) bankrupts
6. The estimated expense of not being paid by debtors is known as a/an …..….. .
(A) allowance
(B) devaluation
(C) proviso
(D) provision
7. If you calculate different percentages for debts which have been owing for
different lengths of time, you can prepare a/an …….... schedule of debtors.
(A) progressive
(B) ageing
(C) reducing
(D) increasing
8. In many countries a tax is added to the price of goods and services, but some
goods may be …….... and no tax is due.
(A) exempt
(B) exceptional
(C) excused
(D) uncovered
9. At the end of an accounting period, details of tax collected and tax paid are given
to the authorities on an official form called a …….... .
(A) statement
(B) declaration
(C) return
(D) confirmation

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13. Talking about cash
Read the definitions below, then complete the phrases that follow by combining an
appropriate word from the box with ‘cash’:

advance budget delivery flow hard


petty price ready settlement

1 Small amounts of money in notes and coins for regular, ……………………. cash
small purchases.
2 Money in notes and coins, not cheques or credit card ……………………. cash
transfers.
3 Cash which comes in to a company from sales, after Cash ………………….
costs, overheads, etc.
4 Payment when the customer receives the goods. Cash on ……………….
5 Plan of cash income and expenditure. Cash ………………….
6 A loan in cash against a future payment. Cash ………………….
7 Notes and coins available for immediate expenditure. ……………………. cash
8 Payment of a bill with cash. Cash ………………….
9 A low price for payment in cash. Cash ………………….

14. Overheads
16 fixed cost items are listed in the box below. Categorize them according to the headings
given below.

Accountancy fees Leasing of computers

Books, newspapers Mortgage payments

Car and van hire Professional indemnity insurance

Car hire-purchase agreements Rent

Electricity account Salaries

Employee National Insurance contributions Secretarial support

Employer’s liability insurance Stationery and printing

Equipment, machinery Telephone

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Services
…………………………………………………………………………

…………………………………………………………………………

Insurance
…………………………………………………………………………

…………………………………………………………………………

Property
…………………………………………………………………………

…………………………………………………………………………

Vehicles
…………………………………………………………………………

…………………………………………………………………………

Miscellaneous costs
…………………………………………………………………………

…………………………………………………………………………

Employee costs
…………………………………………………………………………

…………………………………………………………………………

Administration
…………………………………………………………………………

Professional fees
…………………………………………………………………………

Equipment
…………………………………………………………………………

…………………………………………………………………………

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15. Match the words in the first column with those in the second to
make compound nouns connected with banking. You can use some
words twice.

credit account
current rate
deposit debit
standing card
overdraft facility
direct order
cash point
interest dispenser
mortgage

16. Complete these definitions with the correct compound nouns (see
previous exercise).

1. A/an ................................. ................................. is a bank account for writing


cheques and paying bills.
2. A/an ................................. ................................. is a bank account for saving money
for a long time.
3. The ................................. ................................. is the interest that the bank charges
on a loan, expressed as a percentage.
4. A ................................. ................................. is an instruction to a bank to make a
regular payment to someone.
5. A ................................. ................................. is an agreement that a company can
regularly collect an amount of money from their customer’s bank account (for
example to pay bills).

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