UNIT 12

CONVERSATION

A: Interbank ,Good morning, how can I help you?

B: Hi, my name is Christian, I'm from ADC, I just received an overdraft notice.

A: sure, I can help you with that, what is your account number?

B: It is 13524, we also have a second account with ADC company

A: Let me see, the other account of your company has a balance of

$ 2,500.00.

B: OK, I can transfer $ 1,000.00 to the overdrawn account.

A: Of course there is, is there anything else I can help you with today?

B: No that's all, thank you

A: it's my pleasure, bye

B: Bye
UNIT 13

CONVERSATION
A: HELLO, I HAVE A NEWS
B: HELLO! TELL ME
A: DID YOU HEAR ABOUT TECHNOLOGIES JORDAN?
B: NO, DID SOMETHING HAPPEN TO THEM?
A: THEY ARE GETTING SUED
B: REALLY? I HADN'T HEARD THAT, WHY DID THEY SUE TECHNOLOGIES
JORDAN ?
A: THE LAWSUIT SAYS THEY WERE DUMPING, IT DOESN'T SURPRISE, THEIR
PRICES SEEMED TOO LOW
B: PERSONALLY, I CONSIDER THAT CONSUMERS BENEFIT BECAUSE THEY
SAVE BY BUYING AT A LOWER PRICE
A: BUT IF THEY ARE SELLING BELOW COST IT IS AGAINST PRICE LAWS
B: UNDERSTANDING YOUR POINT OF VIEW, MAYBE THEY THOUGHT THAT
THIS WILL GET MORE CUSTOMERS
A: YES, IT IS LIKELY
UNIT 14

CONVERSATION
B.-How are you today, mister Christian?
A.-I'm fine, could you clarify a question I have?
B.-Yes, of course. What is it?
A.- Well, the truth is, I don't quite understand what the value added tax is.
B.- The value added tax is like the sales tax. When one company sells material or
parts to another, it pays a tax.
A.-Then we could say, does that apply to my company?
B.- No. It only applies to businesses in the United States, which have not yet
adopted a value added tax.
A.- Oh, I see. So that's not something I need to worry about.
B.- That's right, don't worry, I'm here to help you.
A.- Thank you very much for everything see you soon.
B.- See you soon.
UNIT 15

CONVERSATION
A: Hi Christian, what can I do for you?

B: Hi Kelly, Well, I just bought a next-gen printer, is it an expense or a

depreciable asset?

A: A next generation printer? that is a depreciable asset.

B: ok, so I need to account for depreciation to keep my books current.

A: excellent, which depreciation program do you want to use?

B: I have no idea, but I would like it to be something simple and easy.

A: How about using the straight line method? That is the simplest method.

B: yes, that's fine with me.

Book 2 UNIT 2

CONVERSATION

A.-So, Cristian, let's talk about a principle of accounting: objectivity.

B.-Ok, well, objectivity means that accountants must be impartial in any
situation; Nor should they provide information on the company or person for
whom they work.
A.-uh-huh. What do you mean by that?
B.-Well, let's say I work for a company. How about in infinite time?
A.-Infinite time. That's the watch company, right?
B.-That's right, they ...
A.-You know, I'm really sorry to interrupt, I'm using an infinite time clock.
B.-ohh, I see. It is really nice. Now, I cannot allow my views on infinite time to
affect the way I keep its records.
A.-hmm ... as if you were to say that the company is worth more than it is
because you like their watches and the way they work.
BOOK 2 UNIT 3

BOOK 2 UNIT 4