Professional Documents
Culture Documents
Management
2nd Year of Study
Camelia Alibec
Corina Sandiuc
CONTENTS
FOREWORD
UNIT 4. ACCOUNTING
UNIT 5. MARKETING
UNIT 6. ADVERTISING
GRAMMAR. IF-CLAUSES
BIBLIOGRAPHY
FOREWORD
The English course for Naval and Port Management is intended for the 2nd year students, day
courses, as an efficient means of training the future specialists.
The course aims at further consolidating the students’ basic knowledge of English grammar, as
well as their ability to understand, speak, write and read in English. Moreover, it is designed as
an effective tool for the acquisition of new business English vocabulary, in tandem with the
application of grammar rules in contextual situations according to the topics tackled by the study
units.
In order to expand the students’ vocabulary, we have addressed a number of texts that contain
business terms, as well as collocations from the respective field. The specialized language is
doubled by the linguistic aspects of it which focuses on the correct use of different grammar
structures in writing or conversation.
The course is structured in 8 units, each unit comprising new vocabulary elements in context,
definitions corresponding to the main topics, various exercises that precede and follow the
reading part, completed by additional tasks and questions.
Do not forget that this course is a minimal training tool, but you can supplement your knowledge
in vocabulary and grammar by choosing any other business English course or English grammar.
I. TELEPHONING
Task 1. Find the suitable missing words or phrases to fill in the following telephone
conversation.
Task 2. Use the following chart to make a complete telephone conversation. If you need to
refer to the Language Checklist on the following page.
Caller Receptionist
1. ”Good morning, Welsh and Rossler.”
2. Introduce yourself
3. Ask to speak to Mr. ... 4. Mr. ... is not in.
5. Ask when you can contact him 6. Explain he is away and offer to take a
message.
7. Leave the message. You want Mr... 8. Confirm the information
to call you. Repeat your name. Give
your number.
9. End call 10. End call.
Task 3. Roleplay the following customer telephone situations. Take turns to be the caller
and the secretary. Use the Language Checklist below to help you.
1
See also http://www.businessenglishebook.com/business-english-lessons-activities/business-english-taking-
messages-lesson/
A customer wants to contact the Sales Department about a delayed order. The
secretary puts him through.
A client wants to speak to Mr. Jones about a mistake in his/her invoice. Mr Jones
is not in, the secretary takes a message.
Eric Blunt phones on behalf of his boss, Mr. Adams, to postpone a meeting. The
secretary arranges for a convenient date.
Philip Doggers wants to make an appointment for a job interview. The secretary
takes his number and assures him that she will call back after she has spoken to
her boss.
LANGUAGE CHECKLIST2
Telephoning
2
See also S. Sweeney, 1997, p. 39.
Could we fix an alternative? I'm afraid he's in a meeting at the
moment.
Leaving messages I'm sorry. He's out of the office today. /
Could you give him/her a message? He isn't in at the moment.
Can I leave him/her a message? I'm afraid we don't have a
Could you ask him/her to call me back? Mr./Mrs./Ms/Miss. ... here
Please tell him/her to ring me on .... I'm sorry. There's nobody here by that
Could you tell him/her that I called? name.
Sorry. I think you've dialled the wrong
Ending a call number./
Right. I think that’s all. I'm afraid you've got the wrong
Thanks very much for your help. number.
I look forward to ... seeing you / your
call/ your letter / your fax / our Taking a message
meeting. Can I take a message?
Would you like to leave a message?
Could you give me your name please?
Could you spell that please?
What's your number please?
Can I take a message?
Would you like to leave a message?
If you give me your number, I’ll ask
him/her to call you later.
Telephone problems
The line is very bad ... Could you
speak up please?
Could you repeat that please?
I'm afraid I can't hear you.
Sorry. I didn't catch that. Could you
say it again please?
Confirming information
So ...
Okay, I’ve got that now.
To confirm that ...
Can you ? Can I confirm that by fax?
Task 1. Discussion
a. How often do you use electronic mail?
b. Have you ever sent a fax?
c. Have you ever received a memo?
d. Which form of business communication do you find more effective?
Task 2. READING
MEMOS, FAXES AND E-MAILS
Memos, faxes and e-mails are quick, easy and effective ways for a company to communicate
internally. Although they are very different types of correspondence, they have in common the
fact that they give busy readers information quickly, focusing on the day-to-day activities in a
company – sales and product information, policy and schedule changes, progress reports, orders,
troubleshooting problems, etc. Also, they are less formal than the business letters or the reports.
They use a conversational style of writing and can use the jargon and abbreviations.
Memos
The chief function of a memo is to record information of immediate importance and interest:
announcing a company policy, alerting readers to a problem or deadline, reminding readers about
a meeting, and so on. Memos are important tools for companies and reflect company politics,
policies, and organization. They are sent down the administrative ladder from executives to
middle managers to employees and up the ladder from employees to supervisors.
Faxes
Faxes are still widely used in business. They are particularly useful for sending copies of
documents and graphics. Always include your phone number on your fax in case the recipient
needs to verify your message or has trouble receiving the fax. Remember that the confidentiality
of faxes is difficult to safeguard; unless the recipient has his or her own secured fax machine,
anyone in the receiving office can read your fax. 3
E-mail
E-mail has revolutionized the way messages are sent and received in the business world
as it meets the needs of the fast pace of business and society. There are advantages and
disadvantages to its use. Speed and convenience are the primary advantages, while lack of
privacy and security are its disadvantages. There are those in the business world who frown on
the use of e-mail because of its informality. The number of errant e-mails and “junk mail” that
have caused embarrassing situations for employees can attest to the opinions that it is an
inappropriate form of correspondence. Therefore, use e-mail cautiously and courteously.
Within a business, e-mail is primarily used to communicate internally, providing the user
with the convenience of reaching many people quickly and simultaneously. It can be used to
send notices to departments, update team members on a project or inform employees of benefits
information or training opportunities. While humor and informality can be acceptable in this type
of correspondence, the e-mail is strictly a tool for quick communication.4
Task 4. This memo is used by a supervisor to set up a series of meetings and to announce
the first scheduled meeting. Choose a suitable heading (1-4) for the main parts of the memo
(A – D).
Headings:
1. Confirmation of Date, Time and Place
2. Send/Receive/Subject Information
3. Closing & “Signature”
4. Announcement of Meeting
B. We will be meeting to plan the capital budgets for the coming year. I expect it will take
three to four meetings for us to get the numbers on the table and then work it all out to
the final projections.
C. The first meeting will be held on November 2nd at 10 a.m. in the conference room. We
will set the remaining meeting dates/times during this first one. Bring your
department’s budget projections and be prepared to explain how your department will
3
Philip C. Kolin, 2017.
4
J. A., Carey, J. Dugger, 2002, p. 234.
contribute to the company’s cost-cutting drive.
D. Thanks,
Carl
Task 5. Considering the above example, write a memo to your classmates announcing a
meeting for those interested in an Erasmus scholarship. Make sure you follow the example
above.
A. The first fax is from Lynk & Co, who received a damaged consignment and were told by
their supplier, Mr Causio, to return it.
fax
TO: D. Causio FROM: K. Pane,
PHONE: 021-327 5385 PHONE: 021-876 5432
SUBJECT: damaged delivery DATE: 24 January 2016
Urgent [X] Please Reply [ ] For Review [ ]
COMMENTS:
Dear Mr. Causio,
This is an urgent request for a consignment to replace the damaged delivery that we received,
and about which you have already been informed. Please airfreight the following items: Cat. no.
Quantity PN40 60 AG20 75 L28 100
The damaged consignment will be returned to you on receipt of the replacement.
Yours sincerely,
K. Pane, Chief Buyer
B. The second fax is from a sales representative, who needs something to be done urgently
by his Head Office.
MANSON OFFICE SUPPLIER LIMITED
Canal Street, Manchester M12 4KQ
fax
TO: Sue Bresson FROM: Nick Manson
Task 7. Discussion
Compare the styles of the two faxes. How are they different? How does the style change
according to the writing situation?
Task 8. Mrs Watson works in the Sales Department. This morning she received three
important faxes from customers. Unfortunately, they got mixed up with some waste paper
and were fed into the shredder. She has managed to recuperate some of the pieces. Can you
help her to sort out and then recreate the original messages. She remembers that there was
an enquiry from a Mr Benn, a fax about a late payment from a Mrs Walsh and a complaint
from a Mr Smith.5
5
http://tefl.teacher.pagesperso-orange.fr/writing.pdf
Task 9. Below there is an example of a e-mail written by Jane Jones as a follow-up for
a job interview. Read the text carefully and then try to write an e-mail in which Jane
tells her best friend Mary how the interview went.
It was very enjoyable to speak with you today about the assistant account executive
position at the Smith Agency.
The job seems to be an excellent match for my skills and interests. The creative
approach to account management that you described confirmed my desire to work
with you.
I appreciate the time you took to interview me, I am very interested in working for
you and look forward to hearing from you regarding this position.
Sincerely,
Jane Jones
____________
Jane Jones
janejones@gmail.com
(555) 555-5555
B. Sincerely yours,
C. P.S. See page 68 of our catalog for a great value on our most-ordered product
choice!
E. Douglas James
Sales Representative
F. I will contact you later this week to schedule an appointment. If you need to get
in touch with me, call me at 800-555-9047. I look forward to talking with you.
Thank you for your continued business.
G. I will be in Lincoln on February 3rd and would like to meet with you at your
office to discuss cleaning supplies you may need in the second half of the year.
Business letters are crucial to the success of every professional. Effectively written letters
can increase the quality of working relationships and the quantity of business one can attract.
There are many parts to a business letter — some required, some optional. The parts of a
business letter follow:
1. Letterhead or Heading 8. Subject Line (optional)
2. Date 9. Body of the Letter
3. File Number (optional) 10. Complimentary Close
4. Confidential (optional) 11. Signature
5. Inside Address 12. Added Information (optional)
6. Attention Line (optional) 13. Postscript (optional)
7. Salutation 14. Mailing Instructions (optional)
Task 1. In the following business letter example, decide which of the above listed parts were
used.
Capital Supplies
8995 Camden Rd. • Williamsburg, WI 63094
October 2, 2016
Lance Smith, Director
Terrance Trucking
P.O. Box 4440
Houston, TX 34598-4440
Ted McCracken and Bob Smiley have delivered these shipments to our loading dock supervisor.
I have attached copies of logs for your review. Note that the unloading time is approximately
half of that from other shippers for a similar load. Ted and Bob frequently help our crew unload
the crates. This additional service always comes with an exchange of jokes. Our crew collects
laughs to compete with your drivers!
Doing business with your organization is a pleasure. You save us money by eliminating shipping
waste and time by providing efficient drivers. Please accept the enclosed certificates of merit to
Terrance Trucking, Ted and Bob, with our appreciation. We are confident in referring our
customers and vendors to Terrance Trucking for their shipping needs.
Sincerely,
Cala Reginald
CLR:mjk
Enc. (10)
Starting
• We are writing
- to inform you that ...
- to confirm ...
- to request ...
- to enquire about ...
• I am contacting you for the following reason...
• I recently read/heard about ..... and would like to know ....
• Having seen your advertisement in ..., I would like to ...
• I would be interested in (obtaining / receiving) ...
• I received your address from ----- and would like to ...
Making a request
• We would appreciate it if you would ...
• I would be grateful if you could ...
• Could you please send me ...
• Could you possibly tell us / let us have ...
• In addition, I would like to receive ...
• It would be helpful if you could send us ...
• I am interested in (obtaining / receiving) ...
• I would appreciate your immediate attention to this matter.
• Please let me know what action you propose to take.
Offering help
• Would you like us to ...?
• We would be happy to ...
• We are quite willing to ...
• Our company would be pleased to ...
Complaining
• I am writing to express my dissatisfaction with ...
• I am writing to complain about ...
• Please note that the goods we ordered on ( date )
have not yet arrived.
• We regret to inform you that our order n° ----- is now
considerably overdue.
• I would like to query the transport charges which seem
unusually high.
Apologising
• We are sorry for the delay in replying to ...
• I regret any inconvenience caused (by) ...
• I would like to apologise for the (delay, inconvenience)...
• Once again, please accept my apologies for ...
Placing Orders
• Thank you for your quotation of ...
• We are pleased to place an order with your company for..
• We would like to cancel our order n° .....
• Please confirm receipt of our order.
• I am pleased to acknowledge receipt of your order n° .....
• Your order will be processed as quickly as possible.
• It will take about (two/three) weeks to process your order.
• We can guarantee you delivery before ...(date)
• Unfortunately these articles are no longer available /
are out of stock.
Prices
• Please send us your price list.
• You will find enclosed our most recent catalogue and price list.
• Please note that our prices are subject to change without notice.
• We have pleasure in enclosing a detailed quotation.
• We can make you a firm offer of ...
Referring to payment
• Our terms of payment are as follows ...
• Our records show that we have not yet received payment of ...
• According to our records ...
• Please send payment as soon as possible.
• You will receive a credit note for the sum of ...
Enclosing documents
• I am enclosing ...
• Please find enclosed ...
• You will find enclosed ...
Closing remarks
• If we can be of any further assistance, please let us know.
• If I can help in any way, please do not hesitate to
contact me.
• If you require more information ...
• For further details ...
• Thank you for taking this into consideration.
• Thank you for your help.
• We hope you are happy with this arrangement.
• We hope you can settle this matter to our satisfaction.
Exercise 1. There are a number of different ways of referring to the future in English.
Match the following sentences with a corresponding idea.
1. Simple prediction a. This time next week I'll be sun-bathing.
2. Arrangements b. A month from now he will have finished all
3. Plans and intentions his exams.
4. Time-tabled events c. The Queen is to address the nation on Friday
5. Prediction based on present evidence evening.
6. Willingness d. I think it's going to rain!
7. An action in progress in the future e. The train is about to leave.
8. An action or event that is a matter of f. There will be snow in many areas tomorrow.
routine g. We'll give you a lift to the cinema.
9. Official future event h. I'm meeting Jim at the airport.
10. An action or event that will take place i. We're going to spend the summer abroad.
immediately or very soon j. The plane takes off at 3 a.m.
11. Projecting ourselves into the future and k. You'll be seeing John in the office
looking back at a completed action. tomorrow, won't you?
Exercise 2. Make questions or negative sentences with will or going to. Sometimes either
form is possible.
Exercise 3. Complete the sentences. Choose will ('ll) or be going to, whichever is correct or
more likely, and one of these verbs.
collapse eat enter explode have increase leave paint phone
re-open retire see show be sick walk
1. Get out of the building! It sounds like the generator ..... .
2. Tim ..... early before he reaches 65. He mentioned it at the meeting recently.
3. 'I think I ..... home across the park.' 'That's a good idea.'
4. Next year, no doubt, more people ..... the competition as the prize money increases.
5. 'Can we meet at 10.00 outside the station?' 'Okay. I ..... you there.'
6. Don't sit on that bench, I ..... it.
7. I'm not feeling well. In fact, I think I ..... !
8. 'Closed over the New Year period. This office ..... on 2nd January.' (Sign on an office
window)
9. I'm sure you ..... a good time staying with Richard.
10. We ..... with Tim tonight. He's asked us to be there at 7.00.
11. 'The 2.35 to Bristol ..... from platform 5.' (Announcement at a railway station.)
12. I wouldn't walk across that old bridge if I were you. It looks like it .....
13. I read in the paper that they ..... the price of gas again.
14. Do you like my new solar watch? Here, I ..... you how it works.
15. 'Dr Jackson isn't in his office at the moment.' 'In that case, I ..... him at home.'
Exercise 4. These sentences refer to the future. Complete them with either going to or the
present continuous, whichever is correct or more likely, using any appropriate verb.
Exercise 5. Use the present simple or the will + infinitive of an appropriate verb to complete
these sentences.
Exercise 7. Complete these sentences on the news. Some are spoken by the newsreader in
the studio and some by reporters on the spot. Use be to or be about to with the verbs in
brackets.
Exercise 8. Put in the missing words. Use one word only in each space.
Exercise 10. Choose a verb that can complete both sentences in the pair. Use the future
simple will/won't + infinitive in one sentence and the future continuous will/won't be + -ing
in the other.
drive go open organise tell try
Exercise 11. Put the verb into the correct form of the Future Perfect.
Task 1. Find five words in the list that are synonyms for a business (list A), and one word
that is synonym for business (list B) and then add them to the table: 1. company; 2. firm;
3.enterprise; 4. business concern; 5. commerce; 6. business venture.
List A List B
a business business
What is a business?
A business is an organisation which produces and sells goods or which provides a service;
business is work relating to the production, buying and selling of goods or services.
The way to be successful in business is always to stay one jump ahead of your
competitors.
She set up in business (= started her own company) as a management consultant.
(Cambridge Dictionary Online)
What is an organisation?
An organisation is a social unit of people that is structured and managed to meet a need or to
pursue collective goals.
When starting a business it is very important to ensure that there is strong leadership in the
organization so that everything runs smoothly.
It is always important that your business is run as a strong organization so everyone is on the
same page. (Cambridge Dictionary Online)
Task 3. Read the text again and fill in the table below with the advantages and
disadvantages of the types of business organizations:
The main types of business organizations are:
1. sole traders
2. partnerships
3. companies/corporations
4. franchises.
The sole trader
The sole trader or the sole proprietorship is the most common form of business ownership and is
found in a wide range of activities (e.g. window cleaning, plumbing, electrical work). It is the
oldest form of business organization and also the most common. When we speak of a proprietor,
we are always referring to the owner of a business. A business is a kind of property. For that
reason, they usually are easier and less expensive to start and run. No complicated paperwork is
required to set up a sole trader business. Decisions can be made quickly and close contact can be
kept with customers and employees. All profits go to the sole trader, who also has the
satisfaction of building up his or her own business.
The partnership
A partnership is a business that two or more individuals own and operate. You may sign a
partnership agreement that is legally binding. It describes the duties of each partner, the division
of profits, and the distribution of assets should the partners end the agreement. Many doctors,
dentists, architects, and lawyers work in partnerships. Two or more people often own small
stores. An ordinary partnership can have between two and twenty partners. People in business
partnerships can share skills and the workload, and it may be easier to raise the capital needed.
Partnerships are usually set up by writing out a deed of partnership which is witnessed by a
solicitor and sets out the important details such as how the profits and losses will be shared.
Partnerships are particularly common in professional services e.g. accountants, solicitors, vets.
Companies
A company is, in general, any group of persons (known as its members) united to pursue a
common interest. A company is a legal body in its own right with an existence that is separate in
law from its owners. The company will thus be sued and can sue in its own name. Shareholders
put funds into the company by buying shares.
A company is owned by shareholders who appoint Directors to give direction to the business.
The Chief Executive is the senior official within the company with responsibility for making
major decisions. Specialist managers will be appointed to run the company on behalf of the
Board.
Limited liability is a form of business protection for company shareholders (and some limited
partners). For these individuals the maximum sum they can lose from a business venture which
they have contributed is the sum of money that they have invested in the company - this is the
limit of their liability. Private companies have Ltd after their name. Shares in a private company
can only be bought and sold with permission of the Board of Directors. Shareholders have
limited liability. In Britain a Plc is a company whose shares can be bought by the public; Plc is
an abbreviation for "public limited company".
Joint Ventures
Sometimes individuals or companies want to do a special project together. They do not have any
desire to work together after the project is done. What they might do is form a joint venture. A
joint venture is a temporary partnership set up for a specific purpose and for a short period of
time.
Franchising
A franchise is an authority that is sold to someone by an organisation, allowing them to sell its
goods or services or to take part in an activity which the organisation controls (e.g. McDonald’s).
Franchising is really the 'hiring out' or licensing of the use of 'good ideas' to other companies. If
a company franchises its business, it sells franchises to other companies allowing them to sell its
goods or services.
Advantages Disadvantages
1. sole traders - No complicated paperwork
2. partnerships
Task 4. Fill in the text with the missing word or words from the following list:
proprietorship, loan, personal income taxes, fee, limited partnership, guarantee, demanding,
large amounts, employees, creditors, bankrupt, shared, name, money, ended and reorganized,
contract, credit, partnership agreement, efficient, unlimited liability, sole proprietor, products:
Physicians, writers, and local grocery store owners often do business as (1) __________
_________. The owner of the business is known as a (2) ____________and accepts all the risks
and rewards. One advantage of this form of business is that the owner may find it easier to obtain
a (3) ______________________ because the business serves as (4)_______ for loans. Pride of
ownership is balanced by the fact that running a business is very (5)______________. Also,
borrowing (6) ______ ____ ___________ can be difficult, which may create a shortage of funds.
If the owner dies or is unable to work, the business may be forced to (7) _
____________________. Such uncertainty increases risks to both (8)
______________and______________. If a business grows rapidly, an owner may form a
partnership with two or more people. These people sign a (9) __________ ___________ that is
legally binding on all parties. If one partner provides money but does not help manage the
business, the arrangement is known as a (10) __________ __________. Advantages of a
partnership include the fact that losses are (11) __________, partnerships are generally more (12)
_______________, the owners pay (13)__________ _ _______ _______ only on their share of
profits, and often more (14) _________is available to finance growth. Disadvantages include
(15)_________ __________ on debts and the fact that, if one partner dies, the business must be
(16) ________ ________ ______________.
A franchise is a (17) __________ in which a franchiser sells the right to use its
(18)____________________ and sells its (19) ____________. A franchisee pays a (20)
___________plus a portion of the profits to a chain.
Task 5. Match the words or phrases (1- 6) with the definitions on the right (A –F):
1. limited liability A. Someone who is a part owner of a company but takes
no active part in it
2. board of directors B. A company which owns a number of other companies
3. shareholders C. A person who is the only owner of a business whose
manager he also is
4. holding company D. The owners of a public company
5. sole trader E. The effective management committee of a limited
company
6. sleeping partner F. No shareholder can be asked to pay more than the
nominal value of his shares
Task 6. Read the info about the four companies below and say which matches each of the
terms in the box:
Task 7. Look at these titles of business books. Choose one of the terms from the box to fill
the gap in each title:
Task 9. Mini-Webquest: Find out about ways to finance a business start – up (a start-up is
a small business that has recently been started by someone).
GRAMMAR. MODALS (1)
OVERVIEW OF MODAL VERBS
FUNCTION MODAL EXAMPLE FORM IN THE PAST
Ability CAN I can play the piano. I could play the piano when I was 4
BE ABLE TO In the future, people will be able to years old.
COULD live on other planets. I was able to play the piano when I
was 4 years old.
Permission CAN Can I borrow your dictionary? When I was 18, I could / was allowed
MAY May I make a suggestion? to borrow my parents’ car whenever
COULD Could I ask you a personal question? I wanted to.
MIGHT Might I make a suggestion?
BE ALLOWED TO
I was allowed to borrow my parents’
car last night. (Not: I could
borrow…)\
Possibility MAY “There’s someone at the door.” ‘It may/might/could + have+past
may be Sarah.” participle
and MIGHT We aren’t sure what we are going to “Where was Sally last night?” “I
certainty do tomorrow. We might go to the think she may/might/could have been
(logical beach. at the cinema.”
COULD
deduction) “Where’s Simon?” “He could be in
the living room.”
MUST It’s not very warm and you’re not must/can’t + have+ past participle
wearing a coat. You must be cold. Those shoes you bought are very
nice. They must have been expensive.
CAN’T Peter was here a moment ago, so he You can’t /couldn’t have been at the
can’t be far away swimming pool yesterday! The
swimming pool was closed all day
yesterday!
Obligation MUST I must go and see the doctor. (I think
it is necessary).
and HAVE TO I have to be home by 10 o’clock.(My I had to work late yesterday.
necessity HAVE GOT TO parents insist)
I’ve got to work late tomorrow.
Prohibition MUST NOT You mustn’t wash that sweater. It
has to be dry-cleaned.
Lack of DON’T HAVE TO I don’t have to get up today She needn’t have waited. (=It was
DON’T NEED TO I don’t need to get up today. not necessary to wait, but she did.)
necessity NEEDN'T I needn’t get up today. She didn’t need to wait. (=It was not
You needn’t pay me back the money necessary to wait: we don’t know if
until next week. (= I give you she did or not.)
permission not to pay me back the
money until then.)
Advice and SHOULD / You should learn to swim/You ought should have + past participle to say
OUGHT TO to learn to swim. that someone did the wrong thing in
expectation HAD BETTER It’s going to be cold tonight. We’d the past.
better turn on the heating. I am really tired this morning. I
BE SUPPOSED TO
You’re supposed to start work at 8.00 should’t have stayed up so late last
every morning. night.
He was supposed to phone me
yesterday, but he didn’t.
CAN / COULD Can I have a glass of water, please?
Can you post this letter for me?
Requests Could I have the bill please?
Could you pass me the newspaper
please?
MAY
May I have some more coffee?
Exercise 2. Complete the sentences using can or could where possible. If can or could is not
possible, use a form of be able to. Use a negative if necessary.
1. He has been living in France for 6 months. He can speak French very well now.
2. I’ll be able to go shopping later today.
3. Look! You ...... see the mountains from this window.
4. Kate ...... dance really well when she was a young girl.
5. How long have you ...... play the guitar?
6. Look! I ...... lift this chair with one hand!
7. I’m sorry, but I won’t ...... come to the party on Saturday.
8. Simon ...... read music when he was 7.
9. We ...... put out the fire before much damage was done.
10. My daughter ...... walk when she was only 11 months old.
11. I ...... finish all the work you wanted me to do yesterday.
12. ‘...... (you) speak French before you went to live in Paris?’ ’I ...... (not) speak it very well.’
13. They were talking quite loudly. I ...... hear everything they said.
14. The computer went wrong, but luckily Emma ...... put it right again.
15. There was a big party last night. You ...... hear the music half a mile away.
16. I learnt to read music as a child. I ...... read it when I was five.
17. People heard warnings about the flood, and they ...... move out in time.
18. The train was full. I ...... find a seat anywhere.
Exercise 3. Choose can, could or be able to (or negative forms) to correct these sentences. If two
answers are possible write them both and underline the more likely one.
Exercise 2. A policeman is telling you what these signs mean. What does he say? Use can and
can't and these verbs: throw, drive, walk, park, speak, smoke, turn.
Policeman:
1. You can park here.
2. You can't turn here.
3. ……………………….
4. ……………………….
5. ……………………….
6. ……………………….
7. ……………………….
Exercise 3. Fill in with the correct form of be allowed to.
Jane: I hear you've moved into a new flat with a couple of friends.
Emma: Yes, it's a nice flat, but the landlady is really strict. We aren't allowed to do anything.
It was my birthday last month, and (1) (I / not / allow / have) a party.
Jane: Oh, (2) (we / allow / have) parties at our place, luckily. (3) (we / allow / do) anything,
more or less.
Emma: We're hoping to have an all-night party soon, but I'm not absolutely sure if (4) (we /
allow/hold) it.
Exercise 4. Are you asking for permission, or are you asking what the rule is? Put in May I... ? or
Am I allowed to ...?
Exercise 5. Write was(n't)/were(n't) allowed to or could(n't). If either is possible, write them both.
1. When I was young, children could/were allowed to leave school when they were 14.
2. Although he didn't have the necessary papers, he ..... enter the country.
3. To the children's surprise, last night they ..... go to the party with their parents.
4. Although I had travelled all day to see him, I ..... speak to the manager.
5. They feared that he would kill again if he ..... go free.
6. She ..... leave school until she had completed her work.
7. I ..... visit Mark in prison, but I send him letters and parcels.
8. The older girls ..... wear lipstick.
9. Before the meeting finished, I ..... give my side of the story.
10. After being given a fine he ….. leave.
Possibility and certainty: can, may, might, could, must, can’t etc
Exercise 1. Fill in the following sentences with a suitable modal verb expressing possibility (can,
may, might, could)
Exercise 3. Which one means the same as the sentence given, (a) or (b)
Exercise 4. A reporter is interviewing Mrs Miles for a TV news programme. Complete the
conversation. Put in must, can't or might.
Mrs Miles: My name's Nora Miles, and I'm going to do a parachute jump.
Reporter: Mrs Miles, you're seventy-three, and you're going to jump out of an aeroplane.
You must be mad. You (1) ….. be serious.
Mrs Miles: It really (2) ….. be wonderful to look down from the sky. I've always wanted to try
it.
Reporter: But anything could happen. You (3) ….. be injured or even killed.
I wouldn't take the risk.
Mrs Miles: Well, young man, your life (4) ….. be much fun if you never take risks.
You ought to try it. You never know - you (5) ….. enjoy it.
Reporter: Enjoy it? You (6) ….. be joking!
Exercise 5. Which sentence, (a) or (b), is most likely to follow the one given?
Exercise 6. Underline the word or words that are possible in each sentence. Choose from may /
might / can / could + have + past participle. If two answers are possible, write them both.
1. 'Do you know where Mark left the car keys?' 'He might / can have left them on the table.'
2. If Jerry hadn't grabbed my arm, I may / might have fallen off the bridge.
3. They might / could have chosen anyone for the job, but they picked me.
4. I could / may have stayed overnight with Don and Mary, but I thought I should get home as soon as
possible.
5. He could / may have been fired for being late to work.
6. I may / could have cleaned the house by the time you get home.
7. By the end of the day I can / may have finished painting the walls. Tomorrow I'll start on the
ceiling.
8. It could/may have been Jim who left the door open.
Exercise 7. Answer the questions in A using must or can’t, give a reason from B
Example: 1. They can’t be Greek. They’re speaking Italian.
A B
1. Are they Greek? It’s very cold in here.
2. Is he ill? He’s too young.
3. Is the heating on? She’s just passed her driving test.
4. Are they asleep? They’re speaking Italian.
5. Is she happy? Their bedroom lights are off.
6. Is he a doctor? He’s got a high temperature.
1. Melanie: David's broken his leg. He's had to go (he's / go) to hospital.
Harriet: Oh no! How long will he have to stay (will / he / stay) there?
Melanie: I don't know.
2. Claire: I parked my car outside the hairdresser's, and while I was in there, the police took
the car away. I've got it back now. But ….. (I / pay) a lot of money.
Henry: How much ..... (you / pay)?
Claire: Two hundred pounds!
3. Trevor: That door doesn't shut properly. (You / slam) it every time.
Laura: (You / will / fix) it then, won't you?
4. Jessica: You're always taking exams. Why ..... (you / take) so many?
Andrew: (I / will / take) a lot more if I want a good job.
5. Mike: We're in a new house now. (We / move). The old place was too small.
Nick: Did it take you long to find a house?
Mike: No, we found one easily. (We / not / look) very hard. But it was in bad condition.
(We / do) a lot of work on it.
6. Nick: My brother ….. (start) work at five o'clock in the morning.
Melanie: That's pretty early. What time ….. (he / get) up?
Nick: Half past three.
Exercise 2. Complete the sentences using must or a form of have to. Sometimes two answers are
possible.
1. I couldn’t go to the party last night because I had to babysit for my sister.
2. I have to / must get up early tomorrow morning.
3. You ..... get a visa to visit the United states.
4. Annie will ..... do her homework tomorrow.
5. It’s getting very late. We ..... go now.
6. I ..... stay in bed yesterday because I wasn;t very well,
7. Mr Mason ..... wear glasses since he was a child.
8. I don’t like ..... work at weekends.
9. I ..... go to the airport. I'm meeting someone.
10. You ..... lock the door when you go out. There've been a lot of break-ins recently.
11. Daniel ..... go to the bank. He hasn't any money.
12. I ..... work late tomorrow. We're very busy at the office.
13. You really ..... make less noise. I'm trying to concentrate.
14. I think you ..... pay to park here. I'll just go and read that notice.
15. You really ..... hurry up, Vicky. We don't want to be late.
16. I ..... put the heating on. I feel really cold.
17. He's got a lung problem and he ..... go to hospital every two weeks.
18. You ..... visit us soon. It would be so nice to see you again.
19. That's really good news. I ..... tell my friend, Steve.
20. I always sleep through the alarm clock. My Dad ..... wake me up every morning.
Exercise 3. Underline the correct or more likely answer. If both are wrong, suggest a correct
alternative.
Exercise 4. Write new sentences with a similar meaning. Use have/has got to where it is possible
or preferable; otherwise use have/has to.
BILL OF LADING
The document covering the carriage of goods by sea is called a bill of lading (B/L). The
B/L is the authentic receipt delivered by a carrier, confirming that the goods therein specified
(markings, types of goods, number of packages, etc.) have been loaded or taken in charge for
loading on a designated vessel for carriage to a specified port. It therefore acts as evidence that
there is a contract between the supplier or importer and a shipping company to transport the
goods by sea. Apart from the Master copy, the B/L is established in two or three “originals”,
signed and stamped by the carriers or their agent, anyone of which gives title to the goods.
WAYBILL
The waybill could be described as a B/L that is not a document of title and can thus be
defined as follows: a receipt for the goods; an obligation to deliver the goods to the named place
and to hand them over to the named receiver without him having to first present any documents;
a transporting contract which points out the terms on which the goods have been taken for
transport.
AIR WAYBILL
Air transport is widely used for moving valuable or urgently required goods. The
document covering the carriage of goods by airfreight is called an air waybill (AWB). The AWB
is to air transportation what the B/L is to ocean freight, with, however, a fundamental difference:
the AWB is not a negotiable document, and there is no original AWB to be given to the
consignee to enter into possession of the goods. The consignment is placed at the disposal of the
stipulated consignee against proof of identity, a signed receipt and payment of charges, if any.
(UNDP - Shipping and Incoterms. Practice Guide. UNDP Practice Series)
COMMERCIAL INVOICE
The importer will receive a commercial invoice, which is a claim for payment for the
goods under the terms of the commercial contract. The invoice should include a detailed
description of the goods together with unit prices, totals, weight and terms of payment, as well as
packing details and shipping marks. A correctly completed commercial invoice should conform
to the sales contract. The information on a commercial invoice is usually used as the basis for
other necessary documents. Therefore, the information must be correct and precise.
CERTIFICATE OF INSURANCE
The terms of a contract between the importer and the supplier should state who pays for
insurance while the goods are in transit and what risks are to be covered. Insurance certificates
are signed by the underwriters and the original certificate is normally required in the set of
documents to be presented to a bank for a transaction covered by a letter of credit. When not
required for banking purposes and to cut down on administrative work, certificates can be
replaced by much simpler notices of insurance. This can be arranged by an agreement between
the holder of a long-term-agreement and the insurance company.
CERTIFICATE OF ORIGIN
This is a declaration which states the country of origin of the goods and must be completed by
the supplier and authenticated by a chamber of commerce or other authorised body in the
supplier’s country. It must include the name and address of the exporter and the importer, a
description of the goods and the signature and seals of the authorising organisation.
Task 1. Complete the table with information regarding some of the shipping documents
presented above. The first one has been done for you.
authentic receipt
delivered by a
carrier
established in two
or three originals
a document of title
Task 2. Fill in the following text to find out how a bill of lading works. Choose from the list
of words below.
a. transported d. terms g. credit
b. carrier e. recipient h. shipper
c. defaults f. purchase i. receipt
j. transit
Company Cray Inc. is in Seattle and it wants to 1. ..... goods from a supplier, Company
Tokyo Tsushin, in Japan. The supplier gives the goods to a transatlantic shipping company for
transportation to Seattle. It obtains a bill of lading from the transportation company and the
goods are 2. ..... overseas.
A bill of lading specifies the quantity and type of goods being transported, as well as the
goods' final destination and the vessel on which they will travel. In many cases, the bill of lading
details whether the 3. ..... (Company Cray Inc. in our example) must pay for the goods upon 4.
....., whether certain terms must be met before the recipient's bank will secure the shipment with
a letter of 5. ....., and/or whether the goods are damaged or in the wrong quantity upon arrival.
A bill of lading is a contract. It covers the specific 6. ..... of the transportation agreement
between a 7. ..... and a carrier. A bill of lading is also a receipt, because it proves that the 8. .....
accepted the goods and agreed to take them to their agreed-upon destination. As a result, some
bills of lading can be bought, sold or traded when the goods are in 9. ..... In some cases, the
recipient of the goods (Company Cray Inc. in our example) can authorize its bank to take title of
the goods if it 10. ..... on a payment.
Task 3. Complete the following B/L form. Make sure you mention:
• The beneficiaries;
• The port of shipment, port of destination or transhipment;
• The complete markings and numbering of packages;
• The quantity and types of packages (cases, bags, bales, drums, pallets, etc.);
• The type of goods, with all the legal, compulsory notices, in case of restricted cargo;
• The weight and measurements by type of cargo;
• Whether freight is prepaid or payable at destination.
Task 4. Read the following certificate of insurance and answer the questions on the
following page.
Conveyance From
Cardigan Bay London
To
Hong Kong Warehouse, Hong Kong $4520
We hereby declare for Insurance under the said Cover interest as specified above so valued subject t o th eterms on the Standard Form of Lloyd’s Marine Policy
providing for the settlement of claims abroad and to the special conditions stated below and on the back hereof.
Underwriters agree losses, if any, shall be payable to the order of Speirs and Wadley Limited on surrender of this Certificate.
In the event of loss or damage which may result in a a claim under this insurance, immediate notice should be given to the Lloyd’s Agent at th eport or place where
loss or damage is discovered in order that he may examine the goods and issue a ....report.
(Survey fee is customarily paid by .....valid claim aginst Underwriters)
thisCertificate not valid unless the Declaration be signed by
Speirs and Wadley Limited Dated at
London, 30th July 2010
Signed
Brokers
Barclays Insurance Brokers International Limited
8994 Leedenhess London pp Speirs and Wadley Limited
Questions:
1. Who will claim compensation if there is damage or loss?
2. Who are the brokers on this certificate
3. To what destination is the consignment covered
4. What is the total cover for the consignment?
5. What do the letters pp stand for?
6. When must the consignment be shipped?
GRAMMAR. MODALS (2)
EXERCISES
Lack of necessity: don’t have to, don’t need to, needn't etc.
Exercise 1. An old woman is talking to a reporter from her local newspaper. She is
comparing life today with life in the past. Complete her sentences using don't have to,
doesn't have to or didn't have to.
1. We had to make our own fun in the old days. There wasn't any television then. These days
people don't have to make their own fun.
2. There's so much traffic now. You have to wait ages to cross the road. In those days you ....... .
3. I had to work long hours when I was young. But children today have it easy. They ...... .
4. My father had to work in a factory when he was twelve. Just imagine! Today a twelve-year-
old child ..... .
5. There's so much crime today, isn't there? People have to lock their doors now. It was better in
the old days when people ...... .
6. We had to wash our clothes by hand. There weren't any washing-machines, you know.
Nowadays people ..... .
Exercise 2. Underline the more likely answer. If they are equally likely, underline them
both.
1. You needn't / don't need to close the door. I’ll be back in a second.
2. In most developed countries, people needn't / don't need to boil water before they drink it.
3. Hannah has agreed to organise the party, so she said that the rest of us needn't / don't need to
do anything.
4. I've brought the car, so you needn't / don't need to carry your bags to the station.
5. You needn't / don't need to have any qualifications to be a politician.
6. Now that it has been eradicated, doctors needn't / don't need to vaccinate against smallpox.
7. You needn't / don't need to go to the supermarket. I went shopping earlier.
8. In many countries you needn't / don't need to pay to use public libraries.
1. ‘Did you water the garden?’ ‘Yes, but I needn’t have done it. Just after I’d finished it
started to rain!
2. I didn’t need to wake her up because she was awake before me.
3. The previous owners had already decorated the flat, so we (decorate) it ourselves.
4. Luckily we were able to sell our old flat before we bought the new one, So we (borrow) any
money.
5. She (get up) early last Saturday, so she stayed in bed until 10 o’clock.
6. I didn’t wear my coat when I went out. I (wear) it. It wasn’t cold.
7. He was very anxious before the exam, but he (worry). It wasn’t as difficult as he’d expected.
8. She (pay) the man, but she gave him some money anyway.
9. She (pay) the man, so she didn’t give him any money.
10. Thank you very much for the flowers, but you really (buy) them for me.
11. It was very hot yesterday, so I watered all the flowers. And now it's pouring with rain. I
(bother).
12. We've done the journey much more quickly than I expected. We (leave) so early.
13. A friend had already given me a free ticket to the exhibition, so I (pay) to go in.
14. Service was included in the bill, so you (tip) the waiter. It was a waste of money.
Example: You’ve been late for work twice this week. You mustn’t/needn’t be late again.
1. You mustn’t/ don’t have to open the door before the train stops. You could fall out.
2. We mustn’t/ don’t have to hurry. We’ve got plenty of time.
3. We mustn’t/ haven’t got to make any noise going into the house. It’s very late and
everybody is asleep.
4. You mustn’t/needn’t tell Nicki about the party. I’ve already told her.
5. You mustn’t/don’t need to phone the station about the time of the trains. I’ve got a timetable.
6. I mustn’t/haven’t got to go now. I can stay a bit longer if you want me to.
Exercise 6. Here are some extracts from a speech made by the managing director of a
company to her employees. Correct any mistakes.
1. I need hardly to tell you how important it is that we win this order.
2. I don't have to remind you that we are competing with two other companies.
3. We don't need to allow our competitors to gain an advantage over us.
4. We were delighted that we needn't have sold off our subsidiary company last year.
5. We mustn't allow our production rates to drop.
6. You mustn't work at weekends for the moment.
7. You needn't to worry about redundancies.
Exercise 7. Put in must, mustn't or needn't.
1.
Laura: You needn't take an umbrella. It isn't going to rain.
Trevor: Well, I don't know. It might do.
Laura: Don't lose it then. You mustn't leave it on the bus.
2.
Vicky: Come on. We ..... hurry. We ..... be late.
Rachel: It's only ten past. We ..... hurry. There's lots of time.
3.
Claire: My sister and I are going a different way.
Guide: Oh, you ..... go off on your own. It isn't safe. We ..... keep together in a group.
4.
David: I'll put these cups in the dishwasher.
Melanie: No, you ..... put them in there. It might damage them.
In fact, we ..... wash them at all. We didn't use them.
5.
Secretary: I ..... forget to type this letter.
Mark: Yes, it ..... go in the post today because it's quite urgent. But the report isn't so important.
You ..... type the report today.
Obligation and advice: Should, ought to, had better and be supposed to
Exercise 1. Fill in with should, shouldn't, ought to, oughtn’t to. Sometimes more than one
answer is possible.
Vicky: I can't come out tonight, Rachel. I ought to do some more work.
I'm behind with everything. I've got so much to do.
Rachel: You 1. ….. worry so much, Vicky. Don't panic.
You 2. ….. to relax sometimes. You 3. ….. take a break.
Vicky: I know I 4. ….. panic, but I do. I can't help it.
Rachel: Anyway, you're doing OK, aren't you? Your results have been good.
You 5. ….. be pleased. You 6. ….. invent problems for yourself.
Exercise 2. Complete the advice using should or ought to; find the advice for the problems
Exercise 4. Complete these sentences with should / ought to + Infinitive or should have
/ought to have + Past Participle using one of these verbs.
start check include keep listen meet plan receive refrigerate stay
Exercise 6. What would you say in these situations? Add a sentence with 'd better (not)
and the words in brackets.
1. Vicky doesn't feel well. She's got a headache. What might you say to her?
(an aspirin)
You'd better take an aspirin.
2. You and Daniel are meeting Rachel. You've both arrived, but she isn't there yet. She is
usually late. (wait)
3. Ilona is leaving her bike outside the swimming-pool. You know it won't be safe if she
leaves it unlocked. (lock)
4. Some friends are going to visit you today. Your room is in a mess. What do you
think? (tidy)
5. Nick is giving you a lift in his old sports car. There's a speed limit, and there's a police car
behind you. (too fast)
6. There's an exam tomorrow. Neither you nor Rachel have done any work for it.
(some revision)
to help you sleep, leave it outside, report to the police, be the first sign of spring, stand in a
queue, take two before meals, watch it, to be unlucky
1. You shouldn't bring your bike in here. You're supposed to leave it outside.
2. I've got some pills ..............................................................................................
3. Foreign visitors can't travel freely here. ...........................................................
4. Be careful waiting for a bus in England. .........................................................
5. This film isn't for under-sixteens. ..................................................................
6. Walking under a ladder ....................................................................................
7. Drinking hot milk before you go to bed ..........................................................
8. The call of the cuckoo ......................................................................................
Exercise 9. Complete the conversation. Use should, ought to, had better or be supposed to
and the verbs in brackets. Usually there is more than one correct answer.
Vicky: What time are we supposed to be (we / be) at the coffee morning?
Rachel: The invitation says ten o'clock.
Vicky: Well, it's ten now. 1. (we / hurry). 2. (we / not / be) late.
Rachel: Oh, it won't matter if we're a bit late.
Vicky: I think it would be rude, wouldn't it? I don't think people 3. (arrive) late when they've been
invited to something.
Rachel: You worry too much. 4. (you / not / take) everything so seriously, Vicky. It's a coffee
morning, not a job interview. 5. (we / not / get) there exactly on time.
Exercise 2. Read about each situation and then make a request. Use the word in brackets.
Exercise 2. What would you say? There is more than one correct answer.
Exercise 5. Complete the conversations. Put in will, won't, would or wouldn't with these verbs:
eat, give, go, help, let, like, open, stand
1. Vicky: Have you noticed how thin Jessica has got?
Rachel: She's on a diet. She won't eat anything except carrots.
2. Harriet: Mike and I ….. you get everything ready.
Mike: Yes, we're quite willing to lend a hand.
3. Laura: You're late. I thought you were going to leave work early today.
Trevor: Sorry. The boss ….. me go.
4. Mark: Sarah and I ….. you a lift, Mike.
Sarah: Yes, we're going your way.
5. Harriet: I heard Rita has quarrelled with her boyfriend.
Melanie: That's right. If he's invited to the party, she …..
6. Vicky: I've had enough of table tennis for one day.
Rachel: OK. Maybe Daniel ….. a game with me.
Trevor: What's wrong with the washing-machine?
Laura: When I tried to use it earlier, the door ….. .
Mike: This lamp is always falling over.
Harriet: It ….. up properly.
Habits in the past: used to and would
1. I had to work late on Friday, so my mother would pick up Sue from school.
2. Mary wouldn't sing for me, even though I often asked her to.
3. The moment I asked Steve, he would agree to lend me the car for the day.
4. When I phoned, the receptionist wouldn't let me have an appointment with Dr Johnson
before next week.
5. At the interview they wouldn't tell me how much travelling was involved in the job.
6. Yesterday he would make me sandwiches and would bring me a cup of coffee.
7. When I had problems with my homework last night, my father would do it for me.
8. Five years ago, the children in this school would help to plant all the trees you see before you.
9. Before he moved to London, Thomas would meet me every day after work.
Exercise 2. If it’s possible, make a sentence with ‘would + infinitive’. If it’s not possible, use
‘used to + infinitive’.
Task 1. Make a list of all the different jobs you know about in accounting.
bookkeeper
Jobs in
accounting
accountant
Task 2. Here are some jobs in accounting and their definitions. Fill in the gaps with words
from the box below.
a. specializing b. studying c. for inspecting its accounts d. processing the
records e. giving administrative support f. to inspect its accounts
1. trainee accountants
Accountants who are …………. for professional examinations.
2. bookkeepers
Administrative staff responsible for …………. of a business’s financial activities.
3. tax accountant
An accountant …………. in a company tax affairs.
4. back-office manager
Person in charge of the staff responsible for …………. .
5. internal auditors
Employees of a company who are responsible …………. .
6. external auditors
People employed by an outside firm of accountants and hired by a company …………. .
management accounting
a. formal records of the financial activities and position of a business
b. a person or group of people who own a share in a business
c. the field of accounting concerned with the record, summary, analysis and reporting of
financial transactions
d. a system that a business uses to record its financial situation, where each sum of money is
shown as money received in one part and money spent in the other part
e. documents issued by a seller to a buyer, listing the goods or services supplied and
stating the sum of money due
f. an association of accountants in a particular jurisdiction
g. the regular and necessary costs, such as rent and heating, that are involved in operating a
business
h. the field of accounting providing information so that the management of a company can
operate it more effectively
Task 4. Reading
Insert the words and phrases from the exercise above in the gaps.
Accountancy (profession) or accounting (methodology) is a branch of economics whose
purpose is to supply information in financial terms on the resources of an organization, on how
past managerial decisions have influenced these resources and consequently it can be a useful
instrument for decision-making concerning the allocation of resources of a company. The
historical aspects are the concern of 1. ………., whereas the forecasts for future decision-making
are the province of 2. ………. . The former type of approach is useful for the creditors and
shareholders of a company, the latter is required by the managers.
Practitioners of accountancy are known as accountants. There are many 3. ………. for
accountants throughout the world. Many allow their members to use titles indicating their
membership. Examples are Chartered Certified Accountant (CCA), Chartered Accountant (CA)
and Certified Public Accountant (CPA).
Accountants produce 4 ………., draw up cash flow forecasts, audit accounts of
organizations, prepare tax returns, and calculate production costs as well as 5. ……….
Accountancy attempts to create accurate financial reports that are useful to managers, regulators,
and other 6. ………. such as shareholders, creditors, or owners. The day-to-day record-keeping
involved in this process is known as bookkeeping.
At the heart of modern financial accounting is the 7. ………. system. This system
involves making at least two entries for every transaction: a debit in one account, and a
corresponding credit in another account. The sum of all debits should always equal the sum of all
credits. This provides an easy way to check for errors.6
Each entry is based on vouchers. These can be 8. ………. and receipts. The latter is a
confirmation of a payment made. The former 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, alongside of unit price and total price.
Task 5. Read this e-mail on creative accounting, and then decide if the following statements
are true or false.
1. Accountants agree that creative accounting is a good thing. T/F
2. Off-balance-sheet accounting is one way of creative accounting.
6
http://englishforaccounting.edu.vn/Lectures.aspx?id=1&t=0
– there are others. T/F
3. Creative accounting is sometimes used to try and attract more investors. T/F
4. Accountants are allowed some flexibility in the way they present accounts. T/F
5. Leasing is actually illegal. T/F
6. Big profits mean paying less tax. T/F
7. When a company leases an asset, the accountant doesn’t have to include in it the T/F
accounts.
Subject: Creative accounting
From: Rupert Greene r.greene@intep.de
To: Javier Estrada j.estrada@intep.es
Hi Javier,
At our meeting yesterday you asked me to send you some background info on creative
accounting, and in particular off-balance-sheet accounting.
Basically there’s quite a bit of flexibility in the way you can interpret the standards and
principles of accounting. For example, we may want to report bigger profits so that we can
attract investors on the capital markets. On the other hand, smaller profits may be better so that
we pay less tax. The problem is that the line between truthful and misleading representation of
figures is sometimes very thin, and this is where people get into trouble.
Off-balance-sheet accounting is seen by some as one type of creative accounting. (people have
been arguing about it for years, though!) The key point to remember is that the accounting
treatment of legitimate business can vary greatly. For example, many companies are involved in
leasing for business reasons, and the question for the accountants is how to present the financial
implications of such leases in the accounts. In theory, the idea is that leasing an asset (instead of
buying it) allows the company to exclude the liability from its accounts.
Hope this helps. Give me a call if you have any more questions.7
Best wishes,
Rupert
Task 6. Find at least 10 accounting collocations (tip: the words ACCOUNTING and
FINANCIAL can be used more than once).
7
E. Frendo, S. Mahoney, 2007, p. 9.
GRAMMAR
PASSIVE VOICE
8
Some idiomatic expressions with the get passive are: get dressed; get washed; get engaged; get married; get
divorced; get lost; get mixed up; get started, etc.
EXERCISES
Exercise 1. Complete the sentences. Use the present simple passive of the verbs in the box.
pay use play deliver destroy water lock speak export make
Exercise 2. Use the past simple passive of the verbs in the box.
discover x 2 invent produce win direct play postulate assassinate paint
Exercise 3. Use the past continuous or past perfect passive of the verbs in the box.
rob not invite put out clean sell prepare restore repair interview steal
1. A valuable painting stole / was stolen from the Central Art Gallery late last night.
2. The thieves entered / were entered the gallery through a small upstairs window.
3. Walt Disney created / was created the cartoon character Mickey Mouse.
4. This problem discussed / was discussed at the last meeting.
5. In 1964 Martin Luther King won / was won the Nobel Prize. In 1968 he assassinated/was
assassinated in Memphis, Tennessee.
6. The president arrived / was arrived in Rome yesterday afternoon. Later he interviewed/was
interviewed on Italian TV.
7. Teachers have given / have been given a new pay rise by the government. The news
announced / was announced earlier today.
8. The salesman was being helped / was helping the customer when the thief came into the
store.
Exercise 5. Put these sentences into the passive, leaving out ‘someone’, ‘they’, ‘we’.
1. Why doesn’t Kate know about the meeting? She should have been told (tell) ages ago.
2. Sally is late this evening. She might ….. (delay) at work.
3. Why is all this rubbish still here? It ought to ..…(throw away) yesterday.
4. The sweater I wanted to buy isn’t in the shop window any more. It must .…. (sell).
5. It was lucky that you didn’t fall off the ladder. You might ..…(kill).
6. You shouldn’t have left all that money in your hotel room. It could ..…(steal).
7. He shouldn’t have driven so recklessly. He could ….. (injure).
8. Julie didn’t speak to him all evening. She must ….. (offend) by his remarks.
1. I don’t like people shouting at me. I don’t like being shouted at.
2. I don’t like people staring at me.
3. I can’t stand people telling me what to do.
4. I don’t like people interrupting me.
5. I dislike people making jokes about me.
6. I enjoy people praising me.
7. I love people looking after me.
8. I can’t stand people ignoring me.
Exercise 8. Billy Palmer was a burglar once. He is speaking about a night some years
ago when everything went wrong for him. Complete Palmer’s story using the past
simple passive with get.
‘It was terrible. First of all, my jeans 1. got ripped (rip) as I was climbing over the garden wall.
Then I 2. ..… (stick) climbing through the bathroom window, Then I 3. ..… (bit) by a dog inside
the house. The dog made so much noise that everyone in the house woke up and I 4. ..… (hit)
over the head with an umbrella. Then, when I finally got out of the house, there was a police car
waiting there. But, to my surprise, I 5. ..… (not/caught) last night. Although it wouldn’t really
have mattered if I had. Two weeks later, I 6. ..… (arrest) burgling another house and I 7. ..…
(sentence) to three years in prison.
Exercise 9. Put these sentences into the passive, beginning with the words given.
1. They promised Robert an interview for the job. Robert was promised an interview for
the job.
2. They showed Sarah the photographs. Sarah….. .
3. Normally, they pay me my salary every month. Normally, I ….. .
4. I think that they have sent us the wrong ticket. I think that we…..
5. I hope that someone will give Sally the message. I hope that Sally ….. .
6. They didn’t ask me for my address. I ….. .
7. I thought that someone had told you about the meeting. I thought that you ….. .
8. I now remember we gave him a book for his birthday. He ….. .
9. They sent Diana a cheque for a thousand euros. She ….. .
10. His grandmother will look after David while his parents are gone. David ….. .
Exercise 12. Complete the sentences using the correct form of have something done.
1. I haven’t had my central heating serviced (my central heating/service) since last autumn.
2. Are you going to ..… (these shoes / repair) or shall I throw them away?
3. My neighbours are ..… (an extension / build) onto their house at the moment.
4. I must .…. (glasses / mend). They keep falling off.
5. Where do you ..… (your hair / do)? It always looks very nice.
6. I ..… (four new tyres / fit) on my car last month.
7. I’ve just ..… (my suit / dry-clean).
8. I’ve recently ….. (my computer / scan) for viruses, but it still doesn’t work properly.
9. Peter ..… (his flat/burgle) while he was out at work.
10. Mr and Mrs Woods ..… (the roof of their house/damage) in a storm.
11. Lynne ..… (the radio/steal) from her car.
12. My brother ..… (his nose/break) in a football match.
UNIT 5
MARKETING
Task 1. Match the words or expressions on the left with the definitions on the right.
Task 2. Scan the following text and decide which paragraphs refer to these topics:
A. Marketing is the management process through which goods and services move from concept
to the customer. Thus, marketing is the process of planning, designing, pricing, promoting
and distributing ideas, goods and services, in order to satisfy customer needs, so as to make a
profit.9 Marketing is rarely effective as a business function. As the chief executive of Hewlett
Packard put it: “marketing is too important to leave to the marketing department”. Such
companies understand that everybody’s task is marketing. This concept of marketing offering
real customer value is what business is all about.10
B. Marketing differs from selling, in the sense that marketing is based on thinking about the
business in terms of customer needs and their satisfaction, while selling concerns itself with
the techniques of getting people to exchange their money for a product.11 The aim of
marketing is to make selling superfluous, to know and understand the costumer so well that
the product fits him and sells itself.12 Rather than risk launching a product or service solely
on the basis of intuition, most companies undertake market research. They collect and
analyse information about the size of a potential market, about consumers’ reactions to
particular product or service features, and so on.
9
B. Mascull, 2002, p.33.
10
B. Mascull, 2002, p.52.
11
See also http://www.businessdictionary.com
12
www. businessdictionary.com
C. Marketing includes the coordination of four factors called the four P's of marketing: product,
deciding what to sell (either a product or a service); price, setting the prices to charge for the
product - these should be both attractive to customers and profitable for the company; place,
deciding how the product will be distributed and where people will buy it; promotion, all the
activities used to support the product: advertising, special activities, etc. For example, new
Apple products are developed to include improved applications and systems, are set at
different prices depending on how much capability the customer desires, and are sold in
places where other Apple products are sold. In order to promote the device, the company
featured its debut at tech events and is highly advertised on the web and on television.13
D. The four Ps are a summary of the marketing mix, the factors that you have to combine
successfully for different products and different potential buyers in order to sell. Marketers
have to identify or anticipate a consumer need; design a product or service that meets that
need better than any competing products or services; persuade target consumers to try the
product or service; and, in the long term, modify it to satisfy changes in consumer needs or
market conditions. Marketers can develop particular features, attractive packaging, and
effective advertising, that will influence consumers’ wants. Marketing thus combines market
research, new product development, distribution, advertising, promotion, product
improvement, and so on.
Task 3. Complete the following definition of marketing, by inserting these words in the
gaps below:
a. offer f. outlets
b. manufacturing g. solutions
c. choice h. organization
d. target i. strategy
e. managers j. services
Marketing is two things. First, it is a 1. ..... and set of techniques to sell an organization’s
products or 2. ..... . This involves choosing 3. ..... customers and designing a persuasive
marketing mix to get them to buy. The mix may include a range of brands, tempting prices,
convenient sales 4. ..... and a battery of advertising and promotions. This concept of marketing as
selling and persuasion is by far the most popular idea among both 5. ..... and the public. The
second, and by far more important concept of marketing focuses on improving the reality of what
is on 6. ..... . It is based on understanding customers’ needs and developing new 7. ....., which are
better than those currently available. Doing this is not a marketing department problem, but one
which involves the whole 8. ..... . For example, for Rover to beat Mercedes for consumer’s 9. .....
involves engineering new models, developing lean 10. ..... processes, and restructuring its dealer
network.
Task 4. Find which “P” of the marketing mix Susanna Chang, CEO of a British mobile
phone company, refers to in the following statements:
1. We want to offer calls at a lower cost than our competitors.
2. We don’t put our own brand on mobile phones, but we sell phones for use on different
call plans, both pre-paid and monthly-billed customers.
3. We advertise heavily on television and in the national press.
4. We have our own high street outlets, and we also sell through the big e-stores.
5. We phone existing customers to try to persuade them to buy more sophisticated phones
which have a higher profit margin.
6. We sponsor classical music concerts.
1. The company will be ....... a new range of health foods over the next few months.
a. promoting b. encouraging c. competing d. supporting
2. Although prices have remained ....... for the past two years, we are expecting a sharp rise
in the near future.
a. still b. immobile c. same d. static
3. This particular ....... of ice cream is supposed to contain very little fat.
a. name b. brand c. label d. product
4. Their products are only available through selected ....... .
a. outlooks b. outlets c. outlines d. outfits
5. The sales ....... for the next few months is not particularly optimistic.
a. figures b. drive c. forecast d. trend
6. The advertising company have come up with a catchy new ....... for the car.
a. slogan b. saying c. image d. feature
7. It’s going to be difficult to break ....... the Far East market but I believe it will become a
key market for us.
a. through b. up c. into d. down
8. We’re hoping that the new software package is going to make a big ....... .
a. effect b. impact c. influence d. mark
9. Supermarkets often find point of sale ....... very useful when introducing new products to
their customers.
a. displays b. exhibits c. presentations d. exhibitions
10. When deciding what kind of advertising to use it’s important to find out as much as
possible about your ....... .
a. companions b. competitions c. competitors d. components
Task 7. Suppose you were part of the marketing team responsible for the following product
concepts:
What market research would you do before developing the products? What specific
information would you need? Where could you get it?
Task 8. PROJECT
Computerwise Inc. – Marketing Plan
You own a marketing firm that specializes in developing marketing plans for a variety of
products. You’ve been hired by Computerwise Inc. to develop a marketing plan for a new
laptop. Computerwise Inc. is a U.S. based corporation founded in 1971 as a provider of off-the-
shelf as well as custom software and systems for the manufacturing marketplace.
In groups of four design a marketing plan you will present to the CEO of Computerwise Inc.
– Mr. Smith. You will be evaluated on the quality and comprehensiveness of your marketing
plan and your interesting sales presentation.
Your plan should:
address the business’ Target Market and the 4Ps. (Place, Product, Promotion, & Price)
include some elements of Market Research – whether it is primary or secondary. You
should explain what data was collected, how it was collected, its analysis and any
conclusions / recommendations based on it.
Your plan should consist of specific marketing recommendations based on your plan that
address Target Market, 4Ps, and Market Research.
Tapescript Task 6
In order to understand market research in PR, we need to define the term. The American
Marketing Association has a great definition: it's the function that links the consumer to the
marketer through information. In order to have a strategy that gets marketing penetration and
sales volume, you need to know what the mindset is of your target consumers. PR is all about
changing minds. So it behooves us to find out what the mindset is of your consumers and clients
before we start a PR campaign.
We find out things like what they think of your industry, what their opinion is of your
company and if they know about you, your products, your services, what do they need and want,
what do they hate, what do they like, what do they dislike, how your marketing message is to
reach them, would they be more receptive to listen to or actually read rather than just toss or
throw away. These are just some of the things that we can find out in our marketing research.
Past bad experiences, tainted viewpoints, bad publicity about a product or a certain company or a
type of company can all cause difficulty for you -- unless you have the marketing intelligence to
be able to push through those emotional barriers. If you don't have that, it'll cost you a lot of time
and a lot of money to figure it out and you may never get there.
The reason why we get such good results in Public Relations is because we know what
the media wants. Not only do we do our own market research on the media, but we do it on the
target markets of our clients. And when we present stories to the media, we're talking about their
target markets that they know. They know that we understand the buttons and the barriers and
what people want to hear about or read or listen to. And that's why they trust us.
Let me give you an example. Take a manufacturing company -- they spent a lot of money
on their marketing campaign. And what they thought that what their target market was interested
in was that their products were "green" and environmentally sound. Their sales tanked. So when
JoTo came in, we did marketing research. And we found out their target market didn't care a
thing about being green. All they wanted was a durable product that was long-lasting and
economical. Those were the three buttons. We used that in an online PR campaign because this is
where the consumer for that customer searched for products and services. These articles, we got
in online news outlets and we used the buttons. It's durable, long-lasting and economical. They
14
See also www.georgeacademics.com/LessonPlans/Marketing
were also able to use the same buttons in their marketing campaign. And since then, their sales
have taken off and they're selling more than they ever have before.
Here's another example. A group of physicians -- they were seeing lowered insurance
reimbursement rates and they desperately needed to find something to supplement their income.
When JoTo came in, we did marketing research on their patients and their prospective patients.
And we found out what they were willing to pay cash for and also there was a real need for
certain preventative healthcare services. The doctors took that information and not only were
they able to supplement their income, but now they're expanding into whole new revenue.
The bottom line is if you don't have marketing research, you won't know what your target
market needs, wants, likes or what they respond to. You don't have to make that mistake.
Marketing research is how we do PR in the new economy.
GRAMMAR
GERUND AND INFINITIVE (I)
verb+ preposition
admit to forget about I’m thinking of changing my job.
approve of insist on My father decided against postponing his trip to Hungary.
argue about object to She insisted on telling me every single detail of her story.
believe in plan on He complained about being fired.
care about prevent (someone)
complain about from
concentrate on refrain from
confess to succeed in
decide against talk about
depend on think about
disapprove of worry about
discourage from
dream about
feel like
expressions ending in a preposition
there's no point in There's no point in waiting.
in spite of In spite of missing the train, we arrived on time.
can't help The elephant couldn't help falling in love with the mouse.
can't stand I can't stand being stuck in traffic jams.
it's no use It's no use/good trying to escape.
it's no good
after 'phrasal verbs' ( verb + preposition /
adverb)
to give up
to be for/against When are you going to give up smoking?
to put off She always puts off going to the dentist.
to keep on He kept on asking for money.
to look forward to1 I look forward to hearing from you soon. (at the end of a
to be accustomed to letter)
to be used to I am used to waiting for buses.
I am accustomed to being cold.
EXERCISES
Exercise 1. Complete the sentences with an appropriate verb from list below. Use the
gerund.
try steal meet look write make be run wash play eat splash
go drive take
1
In these expressions, 'to' is a preposition and it must be followed by a gerund.
3. I don’t enjoy ........ letters.
4. Does your job involve ........ a lot of people?
5. I considered ........ the job, but in the end decided against it.
6. If you use the shower, try ad avoid ........ water on the floor.
7. Jack gave up ........ to be an actor and decided to become a teacher.
8. Have you finished ........ your hair yet?
9. The phone rang while Ann was having dinner. She didn’t answer it; she just went on ........ .
10. She admitted ........ the car but denied ........ dangerously.
11. Why do you keep on ........ at me like that?
12. They had to postpone ........ away because their son was sick.
13. If you cross the street without looking, you risk ........ over by a car.
Exercise 3. Complete the sentences with one of these verbs and, if necessary, an appropriate
object, as in 1. If it is possible to have an object or no object, include an object but write it in
brackets, as in 2.
denied found heard imagined missed put off remembered spotted watched denied
Verb + to infinitive
If these verbs are followed by another verb, the second verb is normally the to infinitive.
Adjective + of (someone) + to
infinitive It’s kind of you to help me.
nice silly It was stupid of me to say that.
kind careless
generous clever
polite wrong
good stupid
mean
Adjective +for + object + to It won’t be easy for us to get tickets for the concert
infinitive now.
easy common It’s important for everyone to be here on time.
important normal
essential rare
(un)usual (un) necessary
Exercise 3. There is at least one mistake in each sentence. Suggest appropriate corrections.
1. She longed the holidays to come so that she could be with her family again.
2. I overheard say that he's thinking of moving to Manchester.
3. We watched to play football until it started to rain.
4. Very reluctantly, he consented her to lend the money to Janet.
5. My parents always encouraged work hard at school.
6. I think we should let them to stay until the weekend.
7. Sam promised me to show me how to fish for salmon, but he never had the time.
8. Hospital workers had to make them to do with a 1.5% pay increase this year.
9. This card entitles to take an extra person with you free.
10. They let me to borrow their car while they were on holiday.
Exercise 4. Read and complete the conversations. Use a preposition + -ing or the infinitive.
A.
Sid: Look, there’s Angela. Isn’t she lovely?
Tom: She’s all right. You really like her, don’t you?
Sid: Oh, yes. I dream 1. of taking her out for a meal or a film, but I’m afraid 2. to ask her.
Tom: Why?
Sid: Well, I suppose I’m afraid 3. ......... (look) foolish if she refuses.
Tom: If you like her so much, you shouldn’t be afraid 4. ......... (risk) it. Anyway, I’m sure she
won’t refuse.
Sid: Really? OK. I’ll phone her tonight.
Tom: Good. I’m glad I’ve succeeded 5. ......... (persuade) you to phone her.
Sid: Why do you say that?
Tom: I happen to know she rather fancies you. I told her I’d make you phone her! She’ll be
looking forward 6. ......... (hear) from you!
B.
Brian: Good morning Phil, could we have a word in my office?
Phil: Of course.
Brian: I’m sorry 7. ......... (have) to tell you, but I’m afraid you failed 8. ......... (achieve) high
enough sales to earn a bonus this month. I suppose it was the weather?
Phil: Yes, I expect it was. I’m very sorry 9. ......... (let) you down.
Brian: OK. I’m sure you’ll make it up soon. Actually I’m thinking 10. ......... (send) one or
two junior sales staff on a course next month. Would you be interested 11. ......... (go)?
Phil: Yes. I would be.
Brian: Good. See you later then.
Phil: Yes. Thank you. Goodbye.
Exercise 5. Report these sentences using one of these verbs and a to-infinitive. Use each
verb once only:
agree encourage invite order promise refuse volunteer warn
Task 1. Advertising is one of the four standard promotional tools; the others are sales
promotion, public relations (PR) and personal selling. Which of the following statements
do you agree with?
1. Advertising is essential for business, especially for launching new consumer products.
2. A large reduction of advertising would decrease sales.
3. Advertising often persuades people to buy things they do not need.
4. Advertising often persuades people to buy things they do not want.
5. Advertising lowers the public’s taste.
6. Advertising raises prices.
7. Advertising does not present a true picture of products.
8. Advertising has a bad influence on children.
Task 2. Which of the following percentages do you think go with which of the statements
above?
41% 49% 51% 60% 72% 85% 90%
What is advertising?
a) The activity or profession of producing information for promoting the sale of commercial
products or services
b) The act or practice of calling public attention to one's product, service, need, etc., especially
by paid announcements in newspapers and magazines, over radio or television, on billboards,
etc.1
c) Advertising (or advertizing) is a form of marketing communication used to promote or sell
something, usually a business's product or service2
e.g. I noticed there was a new advertising campaign going around in school for a new kind of
drink in the cafeteria.
Many companies will hire promotional companies to put out advertising of new products in
order to promote sales and increase profits.
Advertisement (ad/advert)
An integral part of marketing, advertisements are public notices designed to inform and
motivate. Their objective is to change the thinking pattern (or buying behavior) of the recipient,
so that he or she is persuaded to take the action desired by the advertiser. When aired on radio or
television, an advertisement is called a commercial (Macmillan dict.).
Advertising medium?
Virtually any medium can be used for advertising. Commercial advertising media can
include wall paintings, billboards, street furniture components, printed flyers and rack cards,
radio, cinema and television adverts, web banners, mobile telephone screens, shopping carts,
web popups, skywriting, bus stop benches, human billboards and forehead advertising,
magazines, newspapers, town criers, sides of buses, banners attached to or sides of airplanes, in-
flight advertisements on seatback tray tables or overhead storage bins, taxicab doors, roof
mounts and passenger screens, musical stage shows, subway platforms and trains, elastic bands
on disposable diapers, doors of bathroom stalls, stickers on apples in supermarkets, shopping cart
handles, the opening section of streaming audio and video, posters, and the backs of event tickets
and supermarket receipts. Any place an "identified" sponsor pays to deliver their message
through a medium is advertising (Wikipedia).
Another type of rich media advertising on Facebook is a post of an image. This is one of
the most popular types of ads ever since Facebook began favouring visual content. Here's an
example of a photo ad from NatureBox:
1
www.dictionary.com
2
www.wikipedia.com
Why does this ad work?
It's visual. The image shows you exactly what you're getting;
It's relevant. Everyone likes to snack!
It includes a good value prop.: This ad is full of value. First, the “free trial” callout is
the first thing your eyes go to when looking at the image. Second, they clearly
mention the healthy aspects of the goodies in their product.
1
It has a clear call-to-action. They are asking you to try their free sample.
Task 3. Reflection
1. What is the best kind of advertising?
2. Why do most companies use advertising agencies?
3. Which type of advertising are you in favour with? (among the 8 types mentioned
above)
4. What advertising campaigns are famous in your country?
5. What ads and promotional activities does your school or company use?
1
https://blog.hubspot.com/blog/tabid/6307/bid/33319/10-examples-of-facebook-ads-that-actually-work-and-
why.aspx
Pick three of the words described below to make sentences of your own and illustrates
them with real life examples.
advertisement - an announcement informing people about a product, service, or event, for
example in a newspaper, or on the television, radio, or the Internet
advert - British (informal) an advertisement: I saw their advert in the paper.
ad (informal) - an advertisement: Try placing an ad in the local paper.
commercial - an advertisement on the television or radio
billboard - a large outdoor sign used for advertising, usually placed in a busy area
poster - a large piece of paper, usually with a picture on it, used for advertising: Campaign
posters appeared everywhere in the weeks before the election.
flyer - a piece of paper advertising a product, service, or event, that is given to people on the
street or delivered to their homes
slogan - a short clever sentence or saying used in an advertisement for a particular product
campaign - a planned series of posters, advertisements, and events used for advertising
something: a big, government-sponsored campaign to promote tourism in the region
the classified ads - small advertisements in a newspaper or magazine, often placed by private
individuals rather than by companies: Try looking in the classified ads for cheap secondhand
furniture.
the personal ads - a section in a newspaper or magazine where people advertise when they want
to meet someone to have a relationship with.
Headline Paragraph
Online Advertising
Public Speaking
Event Sponsorship
Newspaper Ads
Word-of-Mouth Advertising
Radio Advertising
Television Advertising
Product Endorsement
B. A traditional form of advertising, daily and weekly newspaper ads allow you to target specific
geographic neighborhoods. Attaching an incentive, such as a coupon, to the ad can help track the
ad's effectiveness.
C. A catchy jingle and quick tag line can enhance a radio ad's effectiveness. Matching the station
you choose with your target demographic is compulsory.
D. Television ads on local stations might require time and effort to produce, but can be especially
effective if you sell a product or service with a high price point.
E. If the product you sell relates to your own expertise, public speaking can be a great
advertisement. Offer your services to organizations that could benefit from one of your
workshops or lectures. Bring business cards and promotional materials to the event to encourage
your audience to spread the word about your services.
G. Advertising your product or service through event sponsorship can take many forms. You
might receive an acknowledgement in the event program, have an on-site location where you can
give out sample product, or your company logo might appear on the event posters.
Task 7. There is a logical connection among three of the four words in each of the following
groups. Which is the odd one out, and why?
Task 9. Class project: You are in a team of 2-3 people and you are responsible for promoting a
product (watches, jewelry, clothes, cosmetics, food products, new companies in your town,
clubs, trips, etc.). Decide exactly what your product is, what is special about it, which tools
(advertising media) you would use to promote it.
GRAMMAR
GERUND AND INFINITIVE (II)
Gerund Infinitive
verbs of verb + object + present participle verb + object + present participle
perception refers to only part of an action in progress refers to the whole action from beginning to
see, hear, I heard Maria singing.( (= she had started end.
feel, watch, before I heard her, and probably went on I heard Maria sing. (= I heard her complete
listen, notice afterwards) performance)
We saw Peter leaving. We saw Peter leave.
come the subject is doing something as they move something happens or develops, perhaps
She came running across the field. outside the subject's control
At first I thought he was crazy, but I've come to
appreciate his sense of humour.
remember an action that happened earlier:
regret I remember locking the door (I locked the door an action happening at the same time, or later
forget earlier) I remembered to lock the door. (= I thought
He regretted speaking so rudely. (at some about it, then I did it.)
earlier time in the past.) We regret to announce the late arrival of the
12.45 from Paddington. (= We feel sorry before
I'll never forget meeting the Queen. we tell you this bad news.)
Don't forget to buy some eggs! (= Please think
about it and then do it.)
go on to continue with an action:
He went on speaking for two hours. to do the next action, which is often the next
I can't go on working like this - I'm exhausted. stage in a process:
After introducing her proposal, she went on to
explain the benefits for the company.
John Smith worked in local government for five
years, then went on to become a Member of
Parliament.
mean* the result of an action:
If you take that job in London it will mean intention or a plan:
travelling for two hours every day. I mean to finish this job by the end of the week!
We could take the ferry to France, but that will Sorry - I didn't mean to hurt you.
mean spending a night in a hotel.
EXERCISES
Exercise 1. You are participating in a brainstorming session to find a new strategy for a
new range of perfumes called Eau de Provence. Complete the comments and questions
using verb + ing or to + Infinitive of the verb in brackets.
Exercise 2. Complete these sentences with either a verb + ing or to + Infinitive. Choose an
appropriate verb. Sometimes more than one verb is possible.
admire check enjoy introduce live notify say buy smoke spend
talk put race tell bark turn down
1. Although it was hard at first, she came to enjoy working for the airline.
2. As I walked through the gate, the dog came .... towards me.
3. After working with her for so long, I came .... her patience and efficiency.
4. Yesterday, Tom was so late he came .... downstairs, grabbed a cup of coffee and left.
5. The children were shouting and screaming, but he went on.... to Frank.
6. We've tried to persuade her to stop, but she just goes on ....
7. Dr Harris welcomed the members of the committee and went on .... the subject of
the meeting,
8. Then, in her letter, she goes on .... that most of her family have been ill.
9. I regret .... you that the model you want is out of stock.
10. We regret .... you that your request for a tax refund has been rejected.
11. Almost as soon as I had posted the letter, I regretted .... the job.
12. It cost me a fortune, but I don't regret .... a year travelling around the world.
13. Bill was very young when they left, and he could no longer remember .... in the
house.
14. Did you remember .... a newspaper on the way home?
15. Remember .... your answers before handing in your exam paper.
16. I remember .... the money in the top drawer, but it's not there now.
Exercise 3. Complete these sentences in any appropriate way using either the to- infinitive
or the -ing form of the verb in brackets. If both forms are possible, give them both.
Example:
a. They stopped to have a drink ... because they were thirsty.
b. They stopped drinking .....
1. a. They liked playing cards in the evening but that night they decided to go out
b. They liked to play cards in the evening instead.
3. a. The prisoner went on to say that .... he was innocent, again and again and
b. The prisoner went on saying that .... again.
4. a. John tried taking some aspirin .... but it didn’t make him feel better.
b. John tried to take some aspirin ....
6. a. Simon heard someone screaming .... once and then everything went quiet.
b. Simon heard someone scream ....
8. a. I heard the tap drip .... and the noise started to send me to b.
b. I heard the tap dripping .... sleep.
Exercise 6. Complete the sentences using verb + ing or (to) + Infinitive of the verb in
brackets.
Warm up:
What is trade?
Why do people need to trade?
How are the people who are involved in trade?
Trade (noun)
Trade is the activity of buying and selling, or exchanging, goods and/or services between people
or countries:
e.g. The country's trade in manufactured goods has expanded in the last ten years.
Trade (verb)
To buy and sell goods or services, especially between countries.
e.g. For centuries, Native Americans traded with European settlers.
e.g. The company has been trading in oil for many years.1
Rodriguez e Hijos C.A. buys coffee beans from farmers, grinds, packages and then sells coffee
under the brand name of “Sabor de Los Andes” to businesses in Venezuela. When their brand
becomes popular, the company decides to export coffee to countries in the English and French
speaking Caribbean, as well as Aruba and Curacao. With your classmates discuss the following:
1. What kind of trade does Rodriguez e Hijos engage in when the company is first formed?
2. What kind of trade does the company engage in when it begins to export to other countries?
3. What differences exist between these two types of trade? Think of what the company had to
do to trade in the country and outside of the country? What factors did they have to take into
consideration? Make a list of these factors.
1
http://dictionary.cambridge.org/
2
http://www.businessdictionary.com/
Task 2. Write the definitions for the following terms in your own words. Then check your
answers as you read the text. Do not use the text to find the definitions!
1. Import
____________________________________________________
2. Export
____________________________________________________
3. Global trade
_____________________________________________________
4. Resources
_____________________________________________________
5. Import export agent
_____________________________________________________
6. Sales representative
______________________________________________________
7. Manufacturer
_______________________________________________________
8. Customer
_______________________________________________________
TEXT
Trade has existed ever since Man recognized the need to look for and obtain resources to
fulfill his needs. From early man trading skins and salt with neighboring tribes to Marco Polo
bringing silks, spices and technology from the Far East to the Western world, to modern
conglomerates trading millions of dollars on the stock exchange, trade has been an essential part
of our lives. Countries engage in trade for many reasons. These include product availability,
competitive prices and product image.
The word import comes from the Medieval Latin importare which means to bring in
which, in essence, is done when goods are brought in from a foreign country, while export is the
process by which goods are shipped from one country to another. There are two main methods of
export: direct and indirect exporting. In direct exporting, the manufacturer, assembler or
processor of an exported good is in charge of the entire marketing and distribution of the product
and sells directly to companies, known as direct merchants, in the foreign market. The direct
merchant then sells these goods on their domestic market. In indirect exporting, the exports are
not handled directly by the manufacturer or producer but through an export agent or freight
forwarder.
There are also a number of intermediary players. For example, an import export agent is
one who rarely invests capital in inventory or deals in the merchandise, products or services
directly. Instead, this agent acts as an intermediary between manufacturers and distributors in
one country and buyers in another, finding the appropriate market for the goods, making a solid
connection and solidifying a business relationship between both parties. A distributor buys the
imported product and then sells it to another for further distribution to the buying public. Finally,
there is the retailer who then sells the merchandise to the customer.
International trade is the exchange of goods and services between countries. This type of
trade gives rise to a world economy, in which prices, or supply and demand, affect and are
affected by global events. Trading globally gives consumers and countries the opportunity to be
exposed to goods and services not available in their own countries. Almost every kind of product
can be found on the international market: food, clothes, spare parts, oil, jewelry, wine, stocks,
currencies and water. Services are also traded: tourism, banking, consulting and transportation. A
product that is sold to the global market is an export, and a product that is bought from the global
market is an import.
Global trade allows wealthy countries to use their resources more efficiently. Because
countries are endowed with different assets and natural resources (land, labour, capital and
technology), some countries may produce the same good more efficiently and therefore sell it
more cheaply than other countries.
International trade not only results in increased efficiency but also allows countries to
participate in a global economy, encouraging the opportunity of foreign direct investment (FDI),
which is the amount of money that individuals invest into foreign companies and other assets.
Economies can therefore grow more efficiently and can more easily become competitive
economic participants. To conclude, international trade has potential to maximize a country's
capacity to produce and acquire goods.1
Task 4. Match the underlined words or part of the sentences with their synonyms or
definitions from the box below.
1. Countries import goods and services from abroad and export others to the rest of the world.
2. Trade in raw materials and goods is called visible trade in the UK and merchandise trade in the USA.
3. The difference between total earnings from merchandise trade and total expenditures from
merchandise trade.
4. The difference between total earnings from all exports and total expenditures on all imports.
5. The direct exchange of goods without the use of money.
6. The favoring of domestic industry against foreign industry.
7. Some countries had certain advantages because their inputs (costs of labor, raw materials, capital,
etc.) may be less expensive.
8. The weather in some countries may give them an advantage in agriculture and commodities.
9. The specialization of labor into more efficient sub-units.
10. High volume production can often create savings in unit costs arising from large-scale production.
11. To protect domestic industries, some countries charge taxes on imports.
12. Other countries will restrict the quantity of imports allowed to enter their domestic markets.
1
http://www.entrepreneur.com/startingabusiness/businessideas/startupkits/article41846.html
Task 5. Match the word (1-10) to the definitions (a-j):
1. export a. a government tax on imports or exports
2. protectionism b. a quantity much larger than is needed
3. tariff c. put in effect
4. import d. a prescribed number
5. surplus e. the act of sending off something
6. expedite f. bring in from abroad
7. quota g. cause to change; make different
8. dispatch h. process fast and efficiently
9. execute i. sell or transfer abroad
10. alter j. the policy of imposing duties or quotas on imports in order to
protect home industries from overseas competition
Task 7. Mini Webquest: Find about the role and purpose of the World Trade Organization
(WTO).1
1
See also Business English International Trade Vocabulary Quiz - www.businessenglishebook.com/Business-
English-International-Trade-Quiz-One.htm
GRAMMAR
IF-CLAUSES
EXERCISES
Exercise 1. Put the verbs into the correct form: will/won’t or the present simple.
1. If we keep on using more and more cars, we’ll run out of oil.
2. If we ….. (run out) of oil, we ….. (need) other kinds of energy.
3. Pollution ….. (increase) if we ….. (use) more oil and coal.
4. If pollution ….. (increase), more and more trees ….. (die)
5. The climate ….. (change) if more trees ….. (die)
6. If we ….. (try) to control pollution, it ….. (be) very expensive.
7. If we ….. (not control) pollution soon, it ….. (be) too late!
8. We ..... (succeed), if we ..... (try) hard enough.
Exercise 2. Read the conversation and then choose the correct forms.
1
In spoken English, would is contracted to 'd: I'd, we'd, you'd, he'd, she'd, they'd.
Rachel: Will you be able to go, Nick?
Nick: If 1. I ask/I'll ask my boss, he'll give me some time off work, I expect.
Vicky: How are we going to get there?
Rachel: Well, if 2. there are/there'll be enough people, we can hire a minibus.
Vicky: I won't be going if 3. it's/it'll be too expensive.
Rachel: It 4. isn't costing/won't cost much if we all 5. share/will share the cost.
Nick: If 6. I see/I'll see the others later on tonight, 7. I ask/I'll ask them if they want to go.
Exercise 4. Fill in with a suitable form of the verb in brackets. Use would(n’t) and the past
simple.
Exercise 5. Find the endings. Put the verbs into the correct form.
Exercise 6. Complete the conversation. Put in the correct form of the verb. You may
need to use will or would.
Matthew: I haven't forgotten your birthday, you know. If you like, 1. I'll book (I / book) a
table for Thursday at our favourite restaurant.
Anne: My birthday is on Wednesday, Matthew. You're playing basketball then, aren't you? If
you cared for me, 2. (you / not / play) basketball on my birthday.
Matthew: What's the difference? If 3. (we / go) out on Thursday, it'll be just the same. If 4. (I /
not / play), I'd be letting the team down.
Anne: Yes, I suppose 5. (it / be) a disaster if you missed one game. Well, if 6. (you / think) more
of your friends than you do of me, you can forget the whole thing.
Matthew: I just don't understand you sometimes, Anne.
Anne: If 7. (you / think) about it, you'd understand. And I think 8. (it / be) better if we
forgot all about my birthday.
Matthew: Don't be silly, Anne. If you get into one of your bad moods, 9. (it / not / do) any
good.
Anne: If you were interested in my feelings, 10. (I / not / get) into a bad mood.
Exercise 7. Write questions using if - which might produce the following answers.
Exercise 9. Put the verbs into the correct form: the past perfect, or would(n’t) have + past
participle.
Exercise 10. Complete the sentences using the correct form of the verbs in brackets: the
present simple, past simple, past perfect, will/won’t…would(n’t)…or would(n’t) have…..
1. My father would have died if the doctors hadn’t operated on him straight away.
2. Don’t worry about getting home. If you miss the last bus, I’ll give you a lift in my car.
3. My friend would get better marks at school if she did more homework.
4. If she doesn’t have much time, she normally (have) a sandwich for lunch.
5. I (wear) some warm clothes today, if I were you. It’s quite cold outside.
6. You (not/have) the accident if you’d been more careful.
7. If I (have) enough money, I’d buy a new one.
8. If you (wait) for a few minutes, I’ll come into town with you.
9. I would have told you if I (know).
10. People (like) Robert more if he didn’t always talk about himself.
11. I (speak) to my boss about my holidays today if I get the chance.
12. If he (make) a promise, he always keeps it.
13. I’d go to the cinema more often if it (not/be) so expensive.
14. I (not/leave) my last job if the wages had been better.
15. He always (get) angry if you talk to him about politics.
16. If you go out without a coat, you (catch) a cold.
17. If you (ask) me, I would have helped you.
18. What (you/do) if you saw someone drowning in the sea?
19. I’ll go out this evening if I (not/be) too busy.
20. (you / climb) the Everest if you (have) the chance?
Exercise 11. Adam is a music student. He rents a room from Mr Day. Put in the correct
forms.
Mr Jay: Can't you stop playing that trumpet? You're making an awful noise.
Adam: Well, if 1. I don't practise, I won't pass my exam.
Mr Jay: But why at night? It's half past twelve. If 2. (you / play) it in the daytime, 3. (I / not /
hear) you because I'd be at work. If 4. (you / tell) me about this trumpet when you first came
here, 5. ( I / not / let) you have the room. I'm afraid it's becoming a nuisance. If 6. (you / not /
play) so loud, 7. (it / not / be) so bad.
Adam: I'm sorry, but you can't play a trumpet quietly.
Mr Jay: If 8. (I / realize) a year ago what you were going to do, then 9. (I / throw) you out long
ago. If 10. (you / go) on making this noise at night, 11. (I / have) to complain to your college.
Exercise 12. What might you say in these situations? Begin with I wish ...
1. to someone who never answers your e-mails
I wish you'd answer my e-mails.
2. to someone who makes rude remarks about you
I wish you wouldn't make rude remarks about me.
3. to someone who won't hurry up
4. to someone who never does the washing-up
5. to someone who isn't telling you the whole story
6. to someone who blows cigarette smoke in your face
7. to someone who won't tell you what he's thinking
Exercise 13. I wish things were different! Make sentences using ‘wish’ + past simple about
the things you don’t like.
Exercise 14. Complete the sentences. Use these words: told, accepted, was, caught, studied,
found, played, saved, stayed
1. You're giving me another present. It's very sweet of you, but I wish ...
2. I should have asked you to marry me. If only ...
3. Why couldn't we have met twenty years ago? I wish …
4. Why don't you listen? If only ...
5. I have never flown a plane. I wish ...
6. He could have been saved if he had seen the doctor earlier. If only ...
7. I never traveled to New York. If only ...
8. Being a doctor is my ideal. I wish ....
UNIT 8
THE MANAGER’S ROLE
Task 1. Discussion.
1. What do you think management is? Would you compare it to an art or a science? An
instinct or a set of skills and techniques that can be taught?
2. What do you think makes a good manager? Which four of the following qualities do you
think are most important?
a. being decisive: able to make quick decisions
b. being creative
c. being friendly and sociable
d. being able to communicate with people
e. being motivated and committed
f. being flexible and easily adaptable
g. being logical, rational and analytical
h. being authoritative: able to give orders
i. having industry knowledge
j. being persuasive: able to convince people to do things
Are there any qualities that you think should be added to this list?
3. Which of these qualities can be acquired? Which must you be born with?
READING:
Management is the process of reaching organizational goals by working with and through people
and other organizational resources. Management has the following 3 characteristics:
1. It is a process or series of continuing and related activities.
2. It involves and concentrates on reaching organizational goals.
3. It reaches these goals by working with and through people and other organizational
resources.
The 4 basic management functions that make up the management process are described in the
following sections: planning, organizing, influencing, controlling.
Planning involves choosing tasks that must be performed to attain organizational goals,
outlining how the tasks must be performed, and indicating when they should be performed.
Planning activity focuses on attaining goals. Managers outline exactly what organizations should
do to be successful. Planning is concerned with the success of the organization in the short term
as well as in the long term.
Organizing can be thought of as assigning the tasks developed in the planning stages, to various
individuals or groups within the organization. Organizing is to create a mechanism to put plans
into action. People within the organization are given work assignments that contribute to the
company’s goals. Tasks are organized so that the output of each individual contributes to the
success of departments, which, in turn, contributes to the success of divisions, which ultimately
contributes to the success of the organization.
Influencing is also referred to as motivating, leading or directing. Influencing can be defined as
guiding the activities of organization members in the direction that helps the organization move
towards the fulfillment of the goals. The purpose of influencing is to increase productivity.
Human-oriented work situations usually generate higher levels of production over the long term
than do task oriented work situations because people find the latter type distasteful.
Controlling regards the following roles played by the manager: gathering the information that
measures performance; comparing present performance to pre established performance norms;
determining the next action plan and modifications for meeting the desired performance
parameters. Controlling is an ongoing process.1
Objectives occasionally have to be modified or changed. It is generally the job of a company’s
top managers to consider the needs of the future, and to take responsibility for innovation,
without which any organization can only expect a limited life. Top managers also have to
manage a business’s relations with customers, suppliers, distributors, bankers, investors,
neighbouring communities, public authorities, and so on, as well as deal with any major crisis
which arise. Top managers are appointed and supervised and advised (and dismissed) by a
company’s board of directors. Although the tasks of a manager can be analysed and classified in
this fashion, management is not entirely scientific. It is a human skill.2
Task 2. Find words in the text that mean the same as the words and expressions below:
1. to succeed in getting
something
2. describe the main facts
3. to give a particular job to
someone
4. to apply
5. achievement
6. unpleasant
7. to be responsible for
8. selected, named
9. fired
Task 3. Management expert and Professor Henry Mintzberg argues that there are ten
primary roles or behaviors that can be used to categorize a manager's different functions.
These roles are divided into three categories: interpersonal, informational, decisional.
Match the following manager roles to a corresponding sentence (1-10) form the text below:
Informational Category
The managerial roles in this category involve processing information.
4. In this role, you regularly seek out information related to your organization and industry,
looking for relevant changes in the environment. You also supervise your team, in terms of both
their productivity, and their well-being.
5. This is where you communicate potentially useful information to your colleagues and your
team.
6. Managers represent and speak for their organization. In this role you're responsible for
transmitting information about your organization and its goals to the people outside it.
Decisional Category
The managerial roles in this category involve using information.
7. – As a manager, you create and control change within the organization. This means solving
problems, generating new ideas, and implementing them.
8. When an organization or team hits an unexpected roadblock, it's the manager who must take
charge. You also need to help mediate disputes within it.
9. You'll also need to determine where organizational resources are best applied. This involves
allocating funding, as well as assigning staff and other organizational resources.
10. You may be needed to take part in, and direct, important negotiations within your team,
department, or organization.1
Task 5. Writing. You are the manager of General Electric Co., an appliances and lighting
company. Your usual supplier has contacted you demanding an increase in prices. They
1
See also https://www.mindtools.com/pages/article/management-roles.htm
say this is necessary due to the recent rise in fuel costs. Write a brief, tactful e-mail
rejecting the new terms and conditions.
Task 6. For further study follow this link to solve a WebQuest concerning the manager’s
role: http://createwebquest.com/node/21271
GRAMMAR
REPORTED SPEECH
VERB TENSE CHANGES
DIRECT SPEECH REPORTED SPEECH
Present Simple Past Simple
I hope to get a raise. She said (that) she hoped to get a raise.
Present Continuous Past Continuous
I’m interviewing candidates. She said (that) she was interviewing candidates
Past Simple
I deleted the file by accident.
Present Perfect Past Perfect
I have deleted the file by accident. She said (that) she had deleted the file by accident.
Past Perfect
I had deleted the file by accident.
Past Continuous
I was interviewing candidates.
Present Perfect Continuous Past Perfect Continuous
I have been interviewing candidates. She said (that) she had been interviewing
Past Perfect Continuous candidates
I had been interviewing candidates.
Modals
I will help him. She said (that) she would help him.
I can help him. She said (that) she could help him.
I may help him. She said (that) she might help him.
I must / have to help him. She said (that) she had to help him.
I would / could / might / should/ ought She said (that) she would / could / might / should/
to help him. ought to help him.
Exercise 3. Report the following sentences, paying attention to the changes in time phrases.
1. "I saw him today."
2. "I saw him yesterday."
3. "I met her the yesterday."
4. "I'll see you tomorrow."
5. "We'll come tomorrow."
6. "I have an appointment next week."
7. "I was on holiday last week."
8. "I saw her a week ago."
9. "I'm getting a new car this week."
10. "I live here".
Exercise 5. Report the following sentences using an appropriate reporting verb (e.g.
promise, hope, threaten, guarantee, swear) + a ‘that’-clause or a ‘to’-infinitive.
Example:
"I'll pay you the money tomorrow."
He promised to pay me the money the next day.
He promised that he would pay me the money the next day.
1. "I'll be back by lunchtime."
2. "We should arrive in London before nightfall."
3. "Give me the keys to the safe or I'll shoot you!"
4. "I'll give you a present tomorrow."
5. “I will never let you down.”
6. “Your secret is safe with me.”
7. ”I will make regret what you did.”
8. “Hopefully we’ll finish the work by midnight.”
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http://englishforaccounting.edu.vn/Lectures.aspx?id=1&t=0
http://tefl.teacher.pagesperso-orange.fr/writing.pdf
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http://www.businessenglishebook.com/business-english-lessons-activities/business-english-
taking-messages-lesson/
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