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CV5-Reads and Respond To Written Materials in English Language - Teaching Guide
CV5-Reads and Respond To Written Materials in English Language - Teaching Guide
CV5- Reads and Respond to Written Materials in English Language- Teaching Guide
Session: English for Accounting
Fundamental of accounting
What is accounting?
Pre-reading
Activity 1: Read the text quickly to say whether the following statements are true (T) or false
(F). Do not worry about any word you do not understand.
What is accounting?
Accounting contains elements both of science and art. The important thing is that it is not merely a
collection of arithmetical techniques but a set of complex processes depending on and prepared for
people. The human aspect, which many people, especially accountants, forget, arises because:
1. Most accounting reports of any significance depend, to a greater pr lesser extent, on
people’s opinion and estimates.
2. Accounting reports are prepared in order to help people make decisions.
3. Accounting reports are based on activities which have been carried out by people.
But what specially is accounting? It is very difficult to find a pitchy definition that is all-inclusive
but we can say that accounting is concerned with:
The provision of information in financial terms that will help in decisions concerning resource
allocation, and the preparation, and the preparation of reports in financial terms describing the
effects of past resource allocation decision.
As you can see, accounting is needed in any society requiring resource allocation and its usefulness
is not confined to “capitalist” or “mixed” economies.
An accountant is concerned with the provision and interpretation of financial information. He does
not, as an accountant, make decisions. Many accountants do of course get directly involved in
decision making but when they do they are performing a different function.
Accounting is also concerned with reporting on the effects of past decisions. But one should consider
whether this is done for its own sake or whether it is done in order to provide information which it
is hoped will prove helpful in current and future decisions. We contend that knowledge of the past
is relevant only if it can be used to help in making current and future decisions, for we can hope that
we shall be able to influence the future by making appropriate decisions but we cannot redo the past.
Thus the measurement of past results is a subsidiary role, but because of the historical development
of accounting and, perhaps, because of the limitations of the present state of the art, “backward
looking” accounting sometimes appears to be an end in itself and not as a means that will help in
achieving a more fundamental objective.
Comprehension
1. (a) How many reasons does the author give to support the idea that accounting involve a
human element?
(b) Which of the following reasons does the author give as showing human influence on
accounting?
(i) Accounting summaries describe human action.
(ii) Accounting system are artificial creations.
(iii) Accounting is affected negatively by human judgment.
(iv) Accounting is based on the subjective ideas.
2. In the definition of accounting given in the text , which of the following are said to be
its two main functions?
(i) Providing general information to aid immediate decision-making.
(ii) Providing financial information to help with the future division of resources.
(iii) Providing financial information that will ensure that decisions made are correct.
(iv) Providing financial information to show the results of past use of resources.
Título do Módulo: Ler e Responder Materiais Escritos na Língua Inglesa – LRMELI – CV5
The statements below express the main ideas of the last paragraph. Number these statements so that they
are in the same order as the ideas in the text. The first one is done for you.
Statement Order
(i) Financial information about the past is only useful if it helps future decisions
(ii) The history of accountancy has made it appear to concentrate on the past.
(iii) Accounting can indicate the results of past actions. 1
(iv) Showing the financial results of past actions can be an aid to decision-making
(v) Showing the financial results of past actions can be just to record what happened
(vi) Describing the past is a less important role of accountancy.
(vi) We can affect the future but we cannot change the past
Grammar Function
Many words in English can be adapted to be used for different grammatical functions. We often use prefixes
and suffixes (extra parts of the word added at the beginning or the end) to change the meaning of a word for
a variety of purposes.
The suffix –ness forms nouns from adjectives. Not all adjectives can have –ness added to them, but it is a
common form – especially with adjectives ending in y (though note the spelling change, to –iness), hard
consonant sounds like d, and many adjectives ending in ful. Common examples are:
ready – They questioned her readiness for the test.
happy – It is important to create happiness for everyone.
weak – Eating too much cake was a major weakness of his.
sad – The closure of the post office brought sadness to the community.
mad – The decision to drive in the snow was pure madness.
forgetful – Forgetfulness comes with old age.
The suffix –ity forms nouns from adjectives. Again, this is only for certain adjectives, though it is common
adjectives ending in –ble or with soft –s sounds. To form nouns with –ity, changes in spelling often occur,
such as replacing the last few letters of the adjective. Common examples are:
Título do Módulo: Ler e Responder Materiais Escritos na Língua Inglesa – LRMELI – CV5
responsible – Your children are not my responsibility.
possible – Nuclear war seemed like a real possibility.
scarce – The scarcity of drinks became problematic during the party.
hilarious – They reacted to the joke with much hilarity.
probable – It’s hard to guess the probability of her passing the test.
The suffix –ance (or –ence) can be added to either adjectives or verbs to form nouns. This is particularly used
for adjectives ending in –ent or –ant (where the spelling changes to replace t with -ce) and various verbs.
Common examples include:
independent – Having a car has improved my independence.
important – Never underestimate the importance of studying.
silent – Enjoy the silence while the children are away.
appear – The appearance of a second singer improved the concert.
resist – The home team put up a strong resistance against their opponents
The suffix –ment can be added to either adjectives or verbs to form nouns. It is mostly used with verbs, of
many kinds, but occasionally also with adjectives with soft endings (such as y endings). This suffix normally
does not change the spelling of the core word (though y may change to i). Common examples include:
appoint – I need to make an appointment with my doctor.
assign – The final essay was a very big assignment.
enjoy – Don’t let the rain affect your enjoyment of this walk.
merry – The children found a lot of merriment in the clown’s antics.
replace – Our replacement teacher was much better than the first one.
The suffix –tion (or –sion) can be added to verbs to form nouns. They follow many different verb forms, and
often change spellings to fit comfortably (for example adding an additional vowel or changing a consonant to
sound more natural).
inform – There is not enough information about foxes in our area.
decide – The committee will make a formal decision this Friday.
describe – The police have a good description of the thief.
multiply – I like addition and subtraction but multiplication is difficult.
admit – The criminal’s admission of guilt got him in trouble.
Título do Módulo: Ler e Responder Materiais Escritos na Língua Inglesa – LRMELI – CV5
Note that a lot of the changes from adjective or verb to noun will need to be learned individually, and spelling
rules will not always help you – even if you know how to choose the right suffix, the spelling to connect it to
the core word may not be simple.
Admit is a good example of this, as it can be used as a verb with two different meanings, and each one forms
a noun with a different suffix:
Admit – to confess – The criminal’s admission.
Admit – to give access – Admittance to the top floor is prohibited.
The suffixes –ship and –hood can be used to create nouns from other nouns. Nouns with –ship added to the
end create an abstract noun that shows a relationship (relationship itself is an example!).
friend – Our friendship is very strong.
partner – We are in partnership with a major organisation.
Nouns with –hood added to the end are abstract nouns to show groupings, which can refer to grouped people,
areas or, more abstractly, periods of time:
priest – Entering the priesthood is a very serious commitment.
neighbour – Our neighbourhood is thankfully very quiet.
child – My childhood was a fun and productive time!
Activity 3: Read the ten top tips again and find synonyms for these words. The synonym may
consist of more than one word.
Is it ethical?
Read the following case studies.
A. Sandra is a journalist and works for a newspaper. Read what happened to her at work
I love being a journalist and I try to do my job as well as I can. But sometimes it is quite difficult too.
Last month a new manager was appointed to head up the new team. He seemed very competent and pleasant
at first, and he encouraged me in what I was doing. The he started to bring me small presents – and to phone
me at night. I was surprised because I knew that he was married and had kids. Then he asked me to go out
with him one night. I was flattered by all the attention, I think, and I accepted.
But after that, things go too personal. He started to touch me every time he spoke to me at work. The he invited
me to go away for a weekend. I refused. He asked me again a few days later. I refused again and said that I
thought it was not appropriate.
He got very angry with me. He said that, I I refused, he would make sure that I was fired. He criticized
everything I did! Talk about sexual harassment!
B. Paul works for a government department. This department regularly puts out tenders to the
private sector for building new roads and bridges.
Last month we put out a new tender for rebuilding a section of one of our major highways. I won’t mention
the name! We received tender bids from about 35 different companies. Just after the tender closed, I had a
few `visitors`.
The one group of visitors brought me a case of whisky. The next group of visitor offered me a trip to
London – all expenses paid. They seemed to thin that they would be awarded the tender if they managed to
corrupt me. If I had accepted their bribes, I could have been fired for corruption!
The third group was a bit more sinister. They talked politely about the tenders, and then said that they knew
where my children and my parents lived. They said that, I I loved my family, I would favor their tender bid.
b) Do you think that Paul acted in an ethical way? Explain your answer.
Título do Módulo: Ler e Responder Materiais Escritos na Língua Inglesa – LRMELI – CV5
Unfortunately sexual _______________ still takes place in many business. Some women are _____________
by the attention that men give them but most women think that this sort of __________is not appropriate.
Not all officials are___________. Some officials will _________ accept bribes but it is ____________ to earn
a bit of extra money.
Activity 6: Match the words on the right column with the definition on the right column
b) to greet 2. To do or say something that disturbs somebody else in what he or she does.
c) to be polite 3. Impolite
h) to interrupt 8. A dishonest gift to someone, to get him or her to do something for you.
Título do Módulo: Ler e Responder Materiais Escritos na Língua Inglesa – LRMELI – CV5
Activity 7: Write the verbs in these conditional sentences in the correct form
b) if you_____________ (to attend) the class, you ____________ (to know) what this is about.
c) If I _____________ (to realise) that you were trying to bribe me, I ___________ (no to accept) the gift.
f) If I __________ (to refuse), he ____________ (to fire) me! - Said the woman
Título do Módulo: Ler e Responder Materiais Escritos na Língua Inglesa – LRMELI – CV5
Phrasal verbs are generally used in spoken English and informal texts. Examples of such verbs include: turn
down, come across and run into.
Verb Preposition/adverb
get Up
go Through
write Down
take After
Sometimes phrasal verbs consist of three elements:
Phrasal
Meaning Example
verb
look for search/seek He is looking for his keys
look up to have a great deal of respect for a person His father is his model. He is the person
he looks up to.
look await eagerly/anticipate with pleasure She is looking forward to visiting Paris.
forward to
look up to try to find a piece of information by looking She didn't understand the word. So she
in a book or on a computer: looked it up in her dictionary
Título do Módulo: Ler e Responder Materiais Escritos na Língua Inglesa – LRMELI – CV5
Phrasal Verb Exercises
Activity 8: Choose the correct phrasal verb from the parenthesis at the end of the sentence.
1. Someone broke into my car last night and stole the stereo. (broke down/broke into)
2. Will you be able to get by this month with the little you have?(get off / get by)
1. His father always taught him not to _____ those people with less. (look up to / look down on)
2. Stop complaining and _____ your work! (get on with / get over)
3. The boss wants you to _____ your figures for this month to him. (hand out / hand in)
4. We’re going to have to _____ our trip to Spain until September. (put up/ put off)
5. I _____ Amir today at the supermarket. It was great to see him. (ran out of / ran into)
6. I’m so tired of Sophie _____ her engagement ring all the time. (showing off, showing up)
7. The police would not _____ to the kidnapper’s demands. (give up/ give in)
8. I thought I would _____ for a cup of coffee. Is that okay? (drop off/ drop in)
9. Have you ever _____ such an unusual piece of art? (come forward/come across)
10. It’s important to _____ on time. (show up / show off)
11. _____ your feet when walking; you don’t want to trip! (uplift / lift up)
12. The tree was _____ by the wind. (blown up / blown over)
13. He _____ his hat to show me his new haircut. (took off / took up)
14. I just can’t seem to _____ this book. (get off / get into)
Phrasal
Meaning Example
Verb
Argue Beat someone in a debate, The teacher tried to ARGUE the girl
down discussion or argument. DOWN, but she couldn’t.
Enquire about someone’s health, Jenny rang earlier and ASKED AFTER
Ask after
how life is going. you, so I told her you were fine.
Ask Ask a number of people for I have no idea, but I’ll ASK AROUND
around information of help. at work and see if anyone can help.
Título do Módulo: Ler e Responder Materiais Escritos na Língua Inglesa – LRMELI – CV5
To invite somebody into your
Ask in Jon’s at the door.’ ‘ASK him IN.’
house.
Ask
Invite someone. We ASKED John ROUND for diner.
round
Back Retract or withdraw your position She refused to BACK DOWN and was
down or proposal in an argument. fired.
Enter a parking area in reverse He prefers to BACK his car INTO the
Back into
gear. garage.
Back out Fail to keep an agreement, She BACKED OUT OF the agreement
of arrangement. at the last minute.
Write something quickly without I BASHED the essay OUT the night
Bash out
much preparation. before I had to hand it in.
Be cut Be suitable, have the necessary She’s not CUT OUT FOR this kind of
out for qualities. work.
Belong Be in the correct or appropriate Does this disc BELONG WITH those on
with location with other items. the shelf?
Obstruct an exit to prevent people The police BLOCKED OFF the road
Block off
from leaving. after the murder.
Título do Módulo: Ler e Responder Materiais Escritos na Língua Inglesa – LRMELI – CV5
Blow
Impress greatly. Her first novel BLEW me AWAY.
away
Blow When the wind forces something to A tree was BLOWN DOWN in the
down fall. storm.
Calm Stop being angry or emotionally When I lose my temper, it takes ages for
down excited. me to CALM DOWN again.
Finish or complete, often with She CAPPED OFF the meeting with a
Cap off
some decisive action. radical proposal.
Become quieter or inaudible (of a The last notes DIED AWAY and the
Die away
sound). audience burst into applause.
Eat a food as part of an animals The gecko FEEDS OFF mosquitoes and
Feed off
diet. other insects.
Título do Módulo: Ler e Responder Materiais Escritos na Língua Inglesa – LRMELI – CV5
Feed on Give someone a particular food. He FEEDS his cat ON dry food.
Stop doing something that has been I GAVE UP taking sugar in tea and
Give up
a habit. coffee to lose weight.
Make something more interesting The show was getting stale so they
Jazz up
or attractive. JAZZED it UP with some new scenes.
Key up Make someone excited or nervous. The noise got us KEYED UP.
Live Stop being embarrassed about If I fail the test and everyone else passes,
down something. I’ll never be able to LIVE it DOWN.
Make
The thieves MADE AWAY WITH the
away Steal.
painting.
with
Make of Understand or have an opinion. What do you MAKE OF your new boss?
Melt Heat something solid, especially They MELTED the gold statue DOWN
down metal, until it becomes liquid. and turned it into gold bars.
Mess Not be serious, not use something The children were MESSING ABOUT
about properly. with the TV remote control and broke it.
Name Give someone a name to remember I was NAMED AFTER my uncle who
after another person. died in the war.
Plump Put something in a place without He PLUMPED his bag DOWN and
down taking care. kicked his shoes off.
Plump
Choose. I PLUMPED FOR the steak frites.
for
Título do Módulo: Ler e Responder Materiais Escritos na Língua Inglesa – LRMELI – CV5
Make someone aware of He POINTED OUT that I only had two
Point out
something. weeks to get the whole thing finished.
will
would
shall
must
should
Título do Módulo: Ler e Responder Materiais Escritos na Língua Inglesa – LRMELI – CV5
ought to
can
could
may
might
The great thing about modal verbs is that they all follow three simple rules to make affirmative, negative
and interrogative sentences. Affirmative sentences are the same for all subjects with modal verbs, which
means you don’t need to add -s to the third person singular:
Having now looked at structure, let’s look at the different situations in which we use modal verbs.
1. Making Requests
In English there are several ways we can make requests and with different levels of formality:
We can also ask and give permission with varying levels of formality:
There are two modal verbs we use to describe ability – ‘can’ and ‘could’. We use ‘can’ to refer to present
and general abilities, and ‘could’ to refer to past abilities. For example:
We can use a range of modal verbs to describe the future, depending on how probable we think the event
or situation is. For example:
The main modal verb we use to describe obligations is ‘must’. We can use it in the affirmative form to
say something is mandatory, and in the negative form to say something is prohibited. For example:
When we want to describe a milder obligation (something important but not necessarily mandatory) we
can use ‘should’. We often use ‘should’ and ‘shouldn’t’ to give advice. For example:
To make suggestions we can use ‘can’, ‘could’, ‘shall’ and ‘should’. For example:
7. Making Deductions
When you are almost certain something is true (or not true) you can use the modal verbs ‘must’ and
‘can’t. For example:
- You haven’t eaten all day. You must be hungry. (I’m 95% certain.)
- You can’t be tired. You’ve just slept all morning! (It’s not possible in my opinion.)
- They can’t be at home yet. They only left five minutes ago!
We also use modal verbs to make conditional sentences. In the first conditional we can use several modal
verbs:
Título do Módulo: Ler e Responder Materiais Escritos na Língua Inglesa – LRMELI – CV5
In the second conditional (which we use to describe improbable situations), we use ‘would’ or ‘could’:
In the third conditional (which we use to describe impossible situations in the past), we can use ‘would’
and ‘could’:
We use both the present perfect simple (have or has + past participle) and the present perfect continuous
(have or has + been + -ing form) to talk about past actions or states which are still connected to the present.
Ever
The adverbs ever and never express the idea of an unidentified time before now(Have
you ever visited Berlin?)'Ever' and 'never' are always placed before the main verb (past
participle). Ever is used:
In questions
Examples
In negative questions
Examples
Examples
Examples
Never
Never means at no time before now, and is the same as not ..... ever: (I have never visited Berlin)
Already
Already refers to an action that has happened at an unspecified time before now. It suggests
that there is no need for repetition.
Examples
I've already drunk three coffees this morning. (= and you're offering me another one!)
Don't write to John, I've already done it.
Título do Módulo: Ler e Responder Materiais Escritos na Língua Inglesa – LRMELI – CV5
Already can be placed before the main verb (past participle) or at the end of the sentence:
I have already been to Tokyo.
I have been to Tokyo already.
Yet
Yet is used in negative statements and questions, to mean (not) in the period of time between
before now and now, (not) up to and including the present. Yet is usually placed at the end of the
sentence.
Examples