Professional Documents
Culture Documents
___________________________________________________________________________
Table of contents
CHAPTER 1: MEETINGS........................................................................4
CHAPTER 2: NEGOTIATIONS................................................................40
CHAPTER 4: CORRESPONDENCE............................................................72
1
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
1. Payment.......................................................................................................................................72
A. Invoices and statements...........................................................................72
B. Statements of account.............................................................................74
C. Settlement of account.............................................................................76
D. Delayed payment...................................................................................77
E. Request for payment...............................................................................81
F. Exercises................................................................................................ 87
G. Vocabulary........................................................................................... 90
2. Writing an email...........................................................................................................................98
A. The email revolution....................................................................................98
B. Electronic communication..............................................................................99
C. Useful phrases for writing an email.................................................................100
D. Exercises on writing emails...........................................................................103
BIBLIOGRAPHY...............................................................................108
2
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
In the chapters ‘Meetings’ and ‘Negotiations’, you will learn how to participate in a meeting and
to negotiate. You will have lots of ‘signposts’ or expressions to study and reuse in meetings and
negotiations in order to improve your speaking skills.
Reading the shorter version of Rich Dad, Poor Dad by Robert Kiyosaki will give you the opportunity
to read an economic book in English and to think about how to manage or invest your money as
soon as you start working and to discuss that with your class mates.You will have to read a
chapter or chapters at home and answer the questions in your syllabus and then we will discuss
the chapter(s) in class. It is the most important question at your oral exam and you will have to
be able to speak freely on the different chapters of the book so the oral practice in class is
essential to be successful for this question!
3
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
CHAPTER 1: MEETINGS
Warm-up discussion
1. What sort of meetings have you already attended (at school, in a sports club, youth movement,…)?
2. How do you usually feel in such meetings? Do you like or dislike them? Why?
3. What sorts of meetings can you think of for students/for teachers/ in companies ?
8. According to you, is chairing a meeting an easy or a difficult task? Why? Have you already
chaired a meeting?
9. What aspects of your English would you like to improve to participate more efficiently in
meetings?
4
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
5
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
the longer the meeting, the longer it plus la réunion est longue, plus la
may take to reach a decision décision se fera attendre
e.g. there’s not likely to be much ex. Il est peu probable que cela
discussion donne lieu à beaucoup de discussion
6
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
7
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
to dread craindre
Recap questions about the tips given in the texts about Meetings :
Go back to the 2 texts to answer these questions and use the same vocabulary as much as
possible:
3) Describe (5 sentences) the role of the chair(person) and how they should behave with the
participants.
4) Tell about the agenda and the minutes, the two documents used in meetings and how they
can help to make the meeting efficient. (5 sentences)
5) Tell about the attitude the participants should(n’t) have before or when attending a meeting.
(4 sentences)
8
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
Below is an example of the agenda of a meeting as well as the minutes. Skim-read them and
answer the questions of the left column.
9
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
There are several ways of recording what was discussed and decided at a meeting. The minutes
below are known as ‘resolution minutes’. They show the decisions that were taken at a meeting,
but they do not give any indication of the discussion which led to the decisions.
Fill in the minutes with the following words: appointed – head office – scheduled – design –
advertising – provide – apologies – disappointing – facilities – agreed – circulated
Present : R Pullin (chair), P Sheldrake, J Latour, H Reiss, M Goldoni, C Lee, W Thomas (secretary)
Matters arising
There were no matters arising.
Company logo
It was resolved that a specialist company would be commissioned to …………. a new logo.
New brochure
It was resolved that P Sheldrake would provide a detailed costing for the production of a new
brochure using in-house personnel and ……………………. . This would be compared with estimates
provided by ‘outside’ firms.
R Pullin
10
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
General Manager
2. Dans les grandes entreprises une assemblée générale se tient (passive) une fois par an pendant
laquelle de nouveaux représentants (= officials) sont élus et les problèmes principaux sont
discutés.
3. Mais ce sont surtout les réunions en petites équipes qui aident à prendre des décisions et à les
appliquer.
5. En dépit de la pression du groupe et du temps passé en réunions les décisions qui y sont prises
ont tendance à être meilleures.
6. Il faut aussi un bon président qui enverra l’ordre du jour plusieurs jours à l’avance pour que les
personnes qui sont indisponibles puissent envoyer leurs excuses. Ils pourront alors recevoir le
compte-rendu, le résumé des tâches à accomplir sur lesquelles on s’est mis d’accord et qui va
s’en charger.
7. Une personne fiable doit être désignée par le président pour prendre note pendant la réunion,
ensuite le compte-rendu sera rédigé et envoyé un ou deux jours après la réunion à toutes les
personnes qui ont assisté à la réunion ainsi qu’aux excusés.
8. Le président composera un ordre du jour clair et concis en mettant les sujets les plus
importants au début sans en mettre plus qu’il n’est possible de traiter : quand les réunions
dépassent le temps programmé, beaucoup de participants en ont marre, certains parlent pour ne
rien dire et d’autres quittent la réunion en douce pour aller rechercher leurs enfants à l’école.
Les réunions devraient toujours se tenir le matin et on ne devrait pas inviter plus de 10 personnes
!
9. Un bon président ne doit pas monopoliser les discussions, il doit faire parler les membres les
plus discrets et ne pas faire de remarques à une personne en particulier parce qu’après la
personne pourrait rester en retrait, fâchée, au lieu de se concentrer sur les problèmes en cours.
Les encouragements aident à créer une atmosphère détendue et productive.
11. Préparer des idées clé à faire passer (rédigées) en style télégraphique est essentiel. Sans être
préparé on a moins tendance à écouter.
12. Il faut toujours exprimer les critiques positivement et chercher des solutions plutôt que de se
plaindre.
11
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
13. Une réunion réussie mène toujours à l’action. Les décisions devraient prendre la majeure
partie du compte-rendu de la réunion, y compris le nom de la personne désignée pour chaque
tâche et une échéance pour son exécution (de la tâche!).
Meetings have their own special language to let the chairperson and participants know what’s
happening, where they are and where they are going, like signposts along the highway. Let’s
look at the different things that happen in a meeting and the language used to signal them.
In this section, you’ll learn about chairing a business meeting in English. You can learn useful
English words and phrases which you can use in your next meeting.
Tomorrow, you have an important meeting, and you’re the chair. It’s the first time you’re
chairing a business meeting in English! Think about this situation. Would you know what to say to
start the meeting, present your main ideas, or summarise your meeting agenda?
Now imagine: you’re in the meeting room. You need to start the meeting. What will you say?
Before the meeting starts, you have to make sure that everyone is paying attention.
For example:
Remember, you’re the chair. You need to take charge and lead the meeting. Make a strong start
to your meeting by using emphasis in your voice. Emphasise the word please to sound firmer and
show people that you expect them to listen to you and pay attention to you now.
After you have everyone’s attention, it’s time to welcome the attendees and get things started.
I’d like to welcome you all here today, now let’s get down to business, shall we ?
12
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
If this is your first time meeting these people, you could also introduce yourself. If there are
other presenters in the meeting, this is also the time to introduce them.
For example:
I’d like to welcome you all here today, my name is Gina Mares and I’m the Marketing
Manager, and this is Jon and he’s the head of the design department. Now let’s get down
to business.
Thank you all for coming. My name’s Gina and I’m the Marketing Manager. I’m sure you
all know Dasha, who’s in charge of web content. Perhaps we can make a start.
Thanks everyone and welcome to today’s meeting. I’m Gina Mares, the Marketing
Manager. This is Jess, from the accounts department, and she’ll also be presenting today.
Let’s begin.
After you’ve welcomed everyone to the meeting, you want to make sure they have a clear idea of
what you’ll be discussing.
This can also help you to stay organized throughout the meeting.
First, you want to introduce the overall topic of the meeting. Then, introduce the agenda of the
meeting: all the key points you will be discussing.
At this point in chairing a business meeting, you will get into the most important part of the
meeting: presenting your main ideas.
13
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
How you do this depends on what you are talking about, but there are some general rules that
you can always use.
You want to begin with the first item on your agenda. To do this, use phrases like:
After a phrase like this, you will present and discuss the agenda item.
For example:
After you’ve discussed this first topic, you need to let the attendees know that you’ve finished
and that the discussion should move forward.
Using words like next or final can be very helpful. It helps everybody understand where you are
and what you’re doing.
You can repeat these steps until you’ve covered all of the items on your agenda.
Next, we’re going to look at attendee participation when you’re chairing a business meeting.
14
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
As chair, one of your responsibilities is making sure attendees get a chance to express their ideas
and take part in discussions.
What can you say to bring others into the discussion? You could ask a question like:
These are good phrases to make sure all attendees have a chance to participate.
Also, as chair, you may have other attendees who need to present ideas or lead the discussion for
part of the meeting.
When you want to hand over to another attendee, you can use phrases like:
What if some of the attendees talk too long, or start going off-topic? Nobody likes meetings which
go on too long. To be a good chair, you need to keep people focused on the agenda and avoid
distractions.
When someone is speaking for too long, there are good, professional phrases that you can use:
15
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
If someone talks about a topic that would be good to discuss at a later time, you can use the
phrase shelve it or table it. This means you want to talk about it, but in the future:
Once you’ve finished discussing everything, you need to summarize your key points.
This will provide a conclusion to your meeting and help people remember the most important
points from the agenda.
Then, use verbs like discussed, went over, agreed and talked about to list the items from the
meeting.
For example:
To sum up, we discussed using the new internet marketing strategies and cutting the
budget by $1,000 next month. We also talked about our new sales goals and increasing
our traffic. Finally, we welcomed James and Debra to the company.
Here, you should show that you’re finished and ask for any final questions.
OK, it looks like we’ve covered the main items for the meeting today.
16
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
Don’t forget to ask if there are any final questions from the attendees. This will help them to
clarify anything they didn’t understand and make any final points.
This meeting was a complete waste of time! (it wasn’t productive at all)
The participants didn’t stick to the point! (There were many digressions)
We need to fix/arrange/set up a meeting. (We need to organize a meeting)
We had to postpone the meeting. (The meeting was held later than originally planned)
We had to put forward the meeting (The meeting was held earlier than originally
planned)
We have to cancel the meeting! (not have the meeting)
I’d like to attend that meeting. (I’d like to go to that meeting)
What’s on the agenda? (On the list of things to be discussed)
First, we must appoint someone to take the minutes: (choose someone to write the
report)
17
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
Sometimes, you’ll be in a business meeting with people you don’t know. Other times,
the chair will ask for quick introductions to break the ice.
To say your name, you can use a formal, My name is ________ or, if the meeting is more
informal, you can say, Hi, I’m ________.
For your position title, use to be just like for your name.
Then, decide if your position is the only one in the company, or if there are others who have the
same job title.
If other people also have this position in the company, use a/an:
If necessary, you can say which department you work in. You can use the preposition in plus the
noun: engineering, marketing, finance, etc.
For example:
You can see that using verbs and phrases like manage, be responsible for or handle can be useful
here.
18
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
During the meeting, you might need to give your opinion on the different agenda items which you
are discussing. You might also need to react to other people’s suggestions
When making suggestions in a business meeting, modal verbs can be very useful.
Should, ought to or might want to can express something you think is a good idea, but not an
obligation:
Next, what can you do if you want to respond to another suggestion? Well, if you think it’s a good
suggestion, you can show you agree with phrases like:
I agree with…
That sounds good.
19
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
However, what if there is a suggestion you don’t agree with? Here are some good, professional
ways to disagree:
Be careful: these phrases are very strong and can be offensive. Knowing how strong the
message you are sending is can make all the difference between a successful meeting and
a catastrophe.
20
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
As an attendee, it’s important to make sure you understand the content in the meeting.
Sometimes, the chair will ask everyone to save questions until the end. If you’re in a meeting
where you can ask questions at any time, there are a few good phrases you can use.
For more formal meetings, you can begin with a phrase like ‘sorry’, or ‘excuse me’ to politely
interrupt and bring the attention to you. Then, you can use phrases like:
If there is something in the meeting that you don’t understand, you can use phrases to ask for
clarification:
I didn’t understand…
Can you elaborate on…?
Can you clarify…?
Sorry, I didn’t catch the question.
Sorry, could you say that again, please?
Sorry, I didn’t quite catch what you said: did you say…
Sorry. I don’t follow.
What do you mean by ‘…’?
Could you be more specific ?
Are you saying that…?
Are you suggesting that…?
Are you implying that…?
If I understand you correctly…
Could you tell me a bit (more) about…?
Would you please tell me…?
Do you think you could explain…?
I’d like some more information about…
Could you please tell us more about…?
Could you give me some more details about…?
When using these phrases, it’s important to explain exactly what you don’t know or ask for clarity
on something specific that they said.
21
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
Again, you can use excuse me and sorry in more formal meetings to begin. For example:
Sorry, can you clarify the third step in your proposal? I didn’t get the main idea.
Excuse me, but could you elaborate on how this will fit with our existing marketing
campaigns?
Now you can make suggestions and respond to what others say in the meeting. You can also ask
questions if there is something you don’t understand.
Next, imagine that you’ve discussed the agenda items and come to an agreement on the
important decisions you needed to make. You might need to show what you’re going to do about
these decisions after the meeting has finished.
For something that you decide to do at that moment for the future, you can use will. For
example:
If you had a plan even before the meeting began, you can use going to or planning to:
If you want to make an offer, you can use can, could or shall:
On the other hand, what if you are asked to do something that you cannot do?
Well, there are some useful, polite phrases you can use:
22
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
At this point the meeting is wrapping up and hopefully you have been able to make good
suggestions and offers and take part in the discussions effectively.
Will you be attending a business meeting in English soon? Hopefully some of these phrases will be
useful for you!
23
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
You use an agenda to talk about the list of things that people talk about at a meeting.
You circulate the agenda before the meeting
You draw up an agenda when you prepare it.
You set up a meeting when you decide the date and time
You hold or have a meeting at a particular time and place.
You meet someone or have a meeting with someone on or about something.
You chair a meeting if you are the person in charge of it and you are called the chair or
chairperson.
You attend it if you go to it and you miss it if you don’t.
Then you send apologies to say that you’re sorry you can’t attend a meeting.
Items or points are the things listed on the agenda.
Action points are tasks people carry out after a meeting.
AOB (Any Other Business) are things not on the agenda that are discussed at the end of the
meeting.
You close a meeting when you say it’s over.
When a meeting was longer than planned you say it ran over time or it overran.
Prepositions: you say a meeting takes place at a particular time in a certain place. It can
finish on time (= at the scheduled time) or in time (=early enough) to send out the new
schedule.
You can hold weekly (=every week), monthly (=every month) or yearly or annual meeting.
Big companies hold an AGM, annual general meeting to discuss issues and elect new officials.
The minutes of the meeting are a written summary of a meeting.
You take the minutes when you write notes during the meeting.
After the meeting, you write up the minutes when you write your notes in a form other
people will be able to read. You write the action points, the different tasks people have to
carry out after the meeting.
You circulate the minutes after the meeting, this means you send the minutes to everyone
who was at the meeting and to the people who may have been absent but should have been
there.
24
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
1. I’ll send you the agenda/minutes for the meeting so that you know what needs to be
discussed.
2. Rhona is working at home today so she sends her excuses/apologies.
3. Let’s decide on the action notes/points before we close the meeting.
4. Would you mind taking the minutes/agenda during the meeting?
5. AGM stands for Annual General/Global meeting.
6. AOB stands for any other briefing/business.
1. Have you arranged the team meeting for next week? ………….
2. How many people are going to come to the meeting? ………….
3. Can I ask you to lead the meeting? ………….
4. Don’t forget to send out the minutes of the meeting. ………….
5. Where do you want to have the AGM? ………….
6. Can I finish the meeting by thanking you all for your contribution? ………….
7. If you don’t come to the meeting it will be difficult for you to deal ………….
with clients
Agenda / chair / action points / apologies / attend / departmental / miss / circulate / minutes
the meeting. There are several points on the b………………………….. , so let’s get started.
Tim, Can I ask you to take the c………………………….. and to d………………………….. them after the
meeting.”
Tim: “Sure. Sorry, Angela, but Sally can’t e………………………….. today because she’s not
Angela: “Ok, but it’s a shame she’s going to g………………………….. the meeting - I wanted to
Tim: “Well, if there are any h…………………………..for training at the end of the meeting, I can
handle them.”
25
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
Why are they ………………………….. the AGM in August when everyone will be on holiday?
A making B holding
2. Why do our meetings always run ………………………….. time. I’m sick of getting home late.
A over B in
5. Why do we need another meeting ………………………….. budgets? We’ve had so many already.
A for B on
5. Give a synonym
26
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
16. To send out the minutes to all the people who attended the meeting =
27
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
Watch the video on HLearn (Participating in a meeting ) and answer the questions below.
Maja:
David:
Anna:
5. What phrase does he use at the end to show it’s time to start another discussion?
6. What does Maja suggest they should do? What phrase does she use?
10. What does Anna suggest they should do? What phrases (2) does she use to make suggestions?
11. How does Anna react go Anna’s suggestion? (Quote her phrase)
12. How does Marcus react to Maja’s counterproposal? (Quote his phrase)
13. What do they eventually decide to do? Who will be responsible for that?
Watch the video on HLearn (Chairing a meeting ) and answer the questions below.
28
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
Item 1:
Item 2:
Item 3:
Item 4:
A.O.B
7. How does the chair encourage the attendees to react on what was discussed in item 1? (2
signposts)
11. How does the chair encourage the attendees to react to Maya’s report? (2 signposts)
12. How does the chair let Maya know they are running out of time? (signpost)
5. Fill in :conversation 1
Sonya: (Accueille les participants et annonce l’objet de la réunion: leur marché chinois)
………………………………………………………………………………………………………………………………………………. We need
to find ideas to expand our market share. So, (invite Anton à démarrer la discussion)
……………………………………………………………………………………………. Can you tell us about the local
customs?
Anton: Yes, OK. If we want to attract customers, (suggère de copier et d’adapter les coutumes
locales (=local customs)) …………………………………………………………………………………………………………………
Anton: Yes, sorry. Chinese consumers traditionally bought live fish at markets so (suggère qu’ils
vendent aussi du poisson vivant dans leurs magasins)
………………………………………………………………………..
Anton: OK. If we now look at the sales, we see that last year we had …
29
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
Edward: Er, sorry, Anton, but (s’éloigne du sujet; propose d’y revenir plus tard)
…………………………………………………………………………………………………………………………………………………..
Anton: Yes, OK. But I really think we need to discuss how much this can boost the sales, too.
Edward: OK. (Signale qu’ils manquent de temps et propose de passer au point suivant)
………………………………………………………………………
Sonya: Sure. Do you want to talk about our new range of services now, Edward?
Edward: All right. Well, we are going to expand our range of services by introducing loyalty
cards.
Anton: Can I just say something? As I said before, I really feel we need to talk about the sales
figures.
Sonya: OK, Anton. (marque son accord mais suggère d’y revenir lors de la prochaine réunion)
………………………………………………………………………………………………………………………………….. Edward, (veut
savoir si il y a un point dans la rubrique ‘Divers’) ……………………………………………………..?
Edward: No, I think that’s everything. (Propose à Anna de faire un résumé des decisions prises)
……………………………………………………………………………………………………………………………………………?
Sonya: Sure. So, Edward, you are going to prepare a detailed list of new services offered, and
Anton, you are going to ….
6. Speaking : conversation 2
- John accueille les participants et les remercie d’être là à l’heure. Il annonce ensuite
l’objet de la réunion: organiser une fête pour l’anniversaire de leur patron la semaine
30
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
- Sam n’est pas du tout d’accord: il trouve cela trop coûteux et fait allusion à la
hausse des prix dans les restaurants après la crise du Covid alors que les
- John lui fait remarquer qu’il s’éloigne du sujet alors qu’ils manquent déjà de
réunion.
31
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
Until 3 years ago, Eastern Architects and Designers Ltd. (EAD) was a high profile business with
more work than it could handle. But the the property market (marché de l’immobilier) collapsed
and, like many architectural firms, EAD found itself struggling to survive.
EAD boss, Barry Jones, had always been on excellent terms with the architects who worked for
him. A close-knit (soudé) group, everyone at EAD got on well (s’entendait bien) with everyone
else. They worked hard in the office – and socialized a great deal after work. However, Barry was
beginning to wonder how long the friendly atmosphere could last (durer). Losses for 2 years
running meant EAD could no longer afford to keep everyone on -there simply wasn’t enough work
to go round ( ). He had to get rid of some of his staff to survive. The question was which of his
architects should be made redundant? And how could he say to them, ‘Thanks very much but
goodbye’?
Barry thought about the problem and identified 4 possible approaches to reaching a fair decision:
1. Last in – first out (LIFO): those architects with the shortest periods of service in the
company should go first.
2. Voluntary redundancy : a generous severance package (prime de licenciement) would be
offered to anyone willing to take early retirement.
3. Selection on merit: Barry would decide which employees were least useful to the
company and make them redundant.
4. Peer selection: the employees would meet to decide which of them should leave.
2. Instructions
1st meeting Work in groups of between 5 and 11. One of you plays the role of Barry Jones,
chairing the meeting to discuss which of the 4 approaches – or a combination of
these – should be chosen. Each of the other group members plays the role of one of
the architects described in the role cards on p.30.
Discuss which role each person will play and prepare carefully for the meeting by
reading the role card and thinking about your situation. Barry Jones should read all
the other group members’ role card.
Proceedings:
Barry has a meeting with the architects of his team he has always got on well
with
Barry will start the meeting, insisting on the friendly atmosphere and on the
importance of making the best decision together it’ll raise Hiroshi’s reaction
Barry will explain the evolution in EAD’s financial situation underlining it’s due
to the property crisis and not the fault of any of them; he will word in direct
32
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
2nd meeting Now hold a meeting using the approach(es) selected to decide which architects
should be made redundant. For groups of 4 to 6, 2 people should leave; for groups
of 7 or 8, 3 should go; and for groups of 9 or 10, 4 should leave.
Proceedings:
33
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
Role-play cards
34
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
Role-play: vocabulary
Instructions
to struggle se battre
to last durer
to afford se permettre de
There’s not enough work to go round Il n’y a pas assez de travail pour tout le monde
Role-play cards
to reward récompenser
besides en plus de
an elderly mother in very poor health une mère agée en très mauvaise santé
35
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
Anna-Kim Hyun-Seung from South Korea is a former MBA student from the Judge Business School
in Cambridge who works in the not-for-profit sector.
Listening « Mi
crofin ance » :
vocabulary
scalable
évolutif, variable
collateral
garantie
a loan un emprunt
MBA Master of Business Administration
36
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
A major bank has been rescued by the government after losing billions of euros on speculative
investments. But it has lost a lot of customers and now has a very bad reputation. One of the
directors thinks that the way the bank can regain public trust and restore its reputation is to
enter the microfinance market in developing countries. He/she calls a meeting to explain the
idea to colleagues.
Choose a role from the role play cards below, prepare the role play together and play it in the
class.
37
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
Proceedings:
Director B: will speak first, is totally in favour of microfinance for the bank for the reasons given
Director C: against getting involved in microfinance in developing countries. Use very forceful
expressions to show your disagreement.
Director E: agrees with Director B (and expresses his support) and sees a profitable new
opportunity for the bank.
Director B:
to allow permettre
a hairdresser un coiffeur
Director C:
a depositor un épargnant
huge immense
to assess évaluer
38
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
Write the minutes of the meeting explaining what decision was taken and why.
39
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
CHAPTER 2: NEGOTIATIONS
Read the text below and fill in the blanks. These are guidelines on negotiating.
There has been a great deal of research into the art of negotiation and in particular, into what
makes a 'good' negotiator.
One point most researchers seem to agree on is that good negotiators try to create a
…………………………………………………… atmosphere at the start of a negotiation. They make an effort to
establish a good rapport with their ………………………………… number, so that there will be a
willingness –on both sides- to make ……………………………………………, if this should prove necessary.
On the other hand, a poor negotiator tends to look for ……………………………… gains, forgetting that
the real benefits of a deal may come much ……………………………….
Skillful negotiators are flexible. They do not "lock themselves" into a position so that they will
lose face if they have to ……………………………………. They have a range of objectives, thus allowing
themselves to make ………………………………………, for example, "I aim to buy this machine for £2,000"
and not "I must buy it for £2,000.
Poor negotiators have …………………………………… objectives and may not even work out a "fall-back"
position.
40
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
41
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
https://www.youtube.com/watch?v=64rqSJqBnN4
https://www.youtube.com/watch?v=RfTalFEeKKE
https://www.youtube.com/watch?v=NESOCaL38w0
https://www.youtube.com/watch?v=oy0MD2nsZVs
https://www.youtube.com/watch?v=GY-m-CSfLNE
42
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
Helen Dawson at Melford Furniture Group is talking to her old contact Hans Guertler about some
second-hand cutting machines his German engineering firm has for sale.
43
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
44
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
Listening 1: vocabulary
a deposit acompte
to sound sembler
servicing révision
to fix réparer
warranty garantie
45
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
2) quand vous hésitez parce que vous n'êtes pas vraiment d'accord?
6) lorsque vous avez essuyé un refus catégorique et que vous voulez relancer la négociation?
7) pour demander une réaction à une proposition que vous venez de faire?
10) quand vous abandonnez un point de la négociation pour passer à autre chose?
11) quand vous proposez de rappeler tous les points de la négociation (un verbe)?
12) quand votre interlocuteur indique que tout est dit, que c'est marché conclu?
46
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
Situation: Peter Van Eck from IPEA Holland is a supplier with Carson Martin, Vice-President of
Toronto-based CM Kitchens Inc. Mr Van Eck wants Mr Martin to become their exclusive agent ie
(that is to say) to sell their kitchen equipment on a exclusive basis in Canada.
Aha.
OK, well, as you know, we've signed up quite a few overseas agents recently.
……………………………………………………………………..………………… really is exclusivity – we think an
exclusive agent can offer us more –more commitment, more motivation and better service.
…………………………………………………………… build up the relationship gradually, based on trust, and
common interests.
Oh …………………………………………………………………?
It's just that we are agents for a lot of big manufacturers, European, North American, a
couple from the Far East, and we're locked into agreements with them.
……………………………………………………………… we can break them. In any case,
……………………………………………… - we've always handled competitors' products, it's the way we
run our business.
I see.
Look, exclusivity isn't everything, you know. We'll look after your firm well if you give us the
chance – there'll be no lack of commitment on our part.
………………………………………………………………… it.
Yes?
47
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
Right.
What I'd like to know now is are you prepared to commit yourself to a figure for sales growth,
………………………………………………………………………………, over the next three years?
…………………………………………………………………………………
OK, I won't try to pin you down on that. Let's move on to discounts.
………………………………………………………………………………… 2% on orders up to $200,000, 5% on orders
from $200,000 - $500,000, and 10% for anything over that. It gives you a strong incentive to
exceed your target. ………………………………………………………………………… that?
I'm sorry. I can't improve my offer on discounts. We've worked them out very carefully.
Hm, yes, that'd be useful. It'd give us plenty of flexibility with our pricing.
Exactly. ………………………………………………………………………….?
48
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
Listening 2: vocabulary
to move on to passer à
go ahead allez-y
to sign up engager
overseas étranger
commitment engagement
to handle traiter
rough approximatif
incentive motivation
to improve améliorer
49
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
Carson Martin and Peter Van Eck: expressions from the previous tapescript
Que dis-tu…
7) pour indiquer que tu ne vas pas insister pour que ton interlocuteur s'engage sur ce point?
50
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
5. Additional Vocabulary
Study these phrases and choose the most appropriate heading for each group from the list
below.
3.interrupting 7.agreeing
A ………………………………………………… E …………………………………………………
B ………………………………………………… F …………………………………………………
We wouldn’t want to ..
I guarantee
C ………………………………………………… G …………………………………………………
If you … I could …
51
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
D ………………………………………………… E …………………………………………………
I agree to … We could …
Proposal and counter-proposal: through a series of proposals or offers from one side and
counter-proposals or counter-offers from the other side, the two sides work towards an
agreement which will benefit them both. Here are some ways of making offers:
52
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
6. Role play
Work in pairs: one of you playing the Sales Director from Island Silks, the other playing the Chief
Buyer from Trendsetter Inc. Prepare for the negotiation carefully
You have some temporary cash flow problems at the moment. It is November 1, and you
really need a deal which will bring in some money quickly. You know that Trendsetters
will require the scarves as soon as possible as the company is approaching its peak selling
period (the six weeks before Christmas). Despite your cash flow problems, however, you
would prefer not to deliver before early December, as you are behind schedule with your
orders and must give priority to existing customers. Also, you know Trendsetters will
expect a wide range of colours and patterns, and, although your factory can cope with
this, it will cost more and mean employing extra staff.
Your objective is to negotiate a satisfactory deal for your company. Use the following
points system as a guide to your priorities. You should try to score as many points as
possible, and will need to decide your objectives, negotiating limits and strategy
accordingly.
53
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
Trendsetters Inc. is a major American clothing retail chain, based in New York. As Chief
Buyer, you have not previously done business with Island Silks, a medium-sized clothing
manufacturer based in Hong Kong, but you were very impressed with the silk scarves in
their new 'Miriam Designer Collection' on show at last month's Hong Kong Clothing Fair.
You have been quoted a unit price of $US50, including the cost of insurance and shipping,
and are keen to place an order for 50,000 scarves from the collection.
It is now November 1 and you need the goods quickly as you are approaching your peak
selling period – the six weeks before Christmas. The scarves should sell well if they hit the
shelves at the right time and mid-November would be ideal. Your customers like bright
colours and intricate patterns, and expect to be able to choose from a wide range of
designs.
54
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
NEGOTIATIONS BETWEEN TRENDSETTERS & ISLAND SILKS: You have guidelines in telegraphic
style but use as many different negotiation expressions as possible.
1) John accueille Xing Lee de Hong Kong et crée une atmosphère favorable, rappelle leur
rencontre il y a un mois à la foire de HK + small talk (3 questions-réponses).
2) John rappelle la commande qu'il voulait passer (quantité et prix) et pourquoi (bonne
impression de Miriam Designer Collection’ en expo ….).
5) John donne le coup d'envoi et demande à être livré pour le 15/11 et dit pourquoi
6) Pour Xing c’est tout à fait impossible, ils ont déjà du retard dans les commandes de clients
réguliers
9) John: problème: clients difficiles + marché très compétitif, il faudrait au moins 15 motifs en
10 couleurs différentes (use a conditional sentence or a signpost, vary the expressions)
10) Xing: ok alors mais (use a conditional sentence or a signpost) payement à vue par lettre de
crédit car problème de trésorerie (cf text of role play cards) et obligation d'engager du
personnel pour la commande de foulards.
11) John: ok car ne veut pas faire d’ennuis ( !signpost) mais alors ristourne? Si commande de
50,000 foulards ?
55
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
17) John: Ok . En ordre pour une première commande, propose d’aller dîner en ville pour fêter
cela!
Role-play: vocabulary
an outcome un résultat
to state exposer
silk soie
to bring in rapporter
patterns modèles
accordingly en conséquence
previously auparavant
intricate complexe
56
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
effectively efficacement
garment vêtement
samples échantillons
57
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
2. Tell about Rober Kiyosaki’s Cashflow game and the different players’ opinions about
the game.
3. Explain the difference between the Rat Race and the Fast track.
58
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
Chapter 1
Compare Robert T. Kiyosaki’s two “dads” (way of thinking, advice, job, etc.).
Studies
Money
A house
Bills to pay
Jobs
Taxes
left)
Money teaching
Your brain
Affording
perks
Money
Learning
Money teaching
59
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
Income
Personality
Work
Respect
1. Tell about Mike and Robert’s friendship. Where did they meet? Why did they soon become
partners? P.12
2. Tell about Mike and Robert’s objective though they are still kids? P.13
3. Tell about Mike and Robert’s first experiment. Explain. Was it a success? Why did they
have to stop with it? What did Poor Dad (= Robert’s dad) tell them after their first
experiment? Pp.13-14
4. Who did they ask for help to meet that target and why? Pp.14-15
5. Tell about Mike’s Dad (= Rich Dad) ‘Take it or leave it offer’. Show that Mike’s Dad is a
practical man. P.16
6. Tell about Mike and Robert’s job at the superette. Did they like it? Why (not)? P.17
7. When and why did the kids quit the job at the superette? P.17
60
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
9. Explain why Robert reproaches Mike’s dad not to keep his word. Does Rich Dad agree with
Robert’s reproach? P.18
10. What have the kids learned until now according to Rich Dad? Pp.19&22
11. What will happen to the kids if they don’t react, if they let life push them around? P.20
12. Why do most people play it safe? What are the consequences?
13. Explain Rich Dad’s words ‘Stop blaming me thinking I am the problem. Don’t blame me for
your problems’ P.20
15. Poor Dad has money problems because he doesn’t understand money though he is highly
educated. Explain.
16. Explain why fear prevents people from becoming rich? P.21.
17. What kind of job did Mike’s Dad offer the kids this time to teach them to not work for
money?
18. What is life’s biggest trap? Will the kids manage to avoid it? What new deal did Rich Dad
offer the kids? How did they react? P. 24
19. What emotions run most people’s life? What consequences does this have on their lives? P.
25
20. What should run your life instead to make you rich?
61
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
23. Rich Dad wants to teach the kids how to master the power of money though money
mustn’t run their lives. Explain. Pp. 28-29
24. What does Rich Dad think of the children’s progress in their search for being rich?
25. The children are evolving in their understanding of how money works. What opportunity do
they suddenly see? Pp. 31-32
4. Why do most people fail to understand that simple idea or rule? What consequences does
it have for them?
5. Explain the situation of many highly educated young couples. Pp. 38-39.
6. Rich Dad and Poor Dad disagree about the true value of a home: explain pp.40-41.
7. You mustn’t rely on your paycheck as your sole source of income. Explain. Pp. 44-44.
62
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
1. Most people don’t become rich because they fail to realize that in life it’s not how much
money you ……………………………………….. but how much money you ……………………………………….. .
2. If you want to be rich, you need to be financially ……………………………………….. .
3. You must know the difference between an asset and a ……………………………………….. .
4. An asset is something that ……………………………………….. money into my pocket and a
……………………………………….. is something that takes money out of my pocket.
5. ‘When you are ……………………………………….. debt ‘you need more money’ is a
……………………………………….. in the thinking because if you spend everything you get, an increase
in cash will result in an increase in ……………………………………….. .
6. The Japanese are aware of 3 powers: the power of the sword (épée), the power of the jewel
(bijou) or of ……………………………………….. and the power of the ……………………………………….. which
means the power of self- ……………………………………….., which is the most treasured of the three
among the Japanese.
7. The poor and the middle class all too often allow the power of ……………………………………….. to
control them: they work for ……………………………………….. and go along with the
……………………………………….., they don’t want to take ……………………………………….., they want to
get a ……………………………………….. job, they ……………………………………….. to stand out, which
……………………………………….. them from seeking new ways to solve their problems. They
……………………………………….. it ……………………………………….. out of ……………………………………….. .
8. If your only source of ……………………………………….. is your paycheck then your life becomes
entirely dependent on your ……………………………………….., you should instead concentrate your
efforts on buying ……………………………………….. - ……………………………………….. assets.
9. ……………………………………….. is a person’s ability to survive so many number of days forward or if
I stopped ……………………………………….. today, how long could I survive? ………………………………………..
measures how much money your ……………………………………….. is ……………………………………….. .
10. You are ……………………………………….. when you have income ……………………………………….. from
……………………………………….. each month that fully covers your ……………………………………….. .
63
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
1. Explain the saying ‘Mind your own business’ and give a concrete example.
3. What does Robert think of net worth? Of a car being assets? P. 47.
4. Give examples of real assets. What kind of assets should you choose to invest in?
1. Ray Kroc, the ……………………………………….. of McDonald’s has been a salesman all his life but his
……………………………………….. is actually ……………………………………….. ……………………………………….., he’s
not in the hamburger business! Ray Kroc is the largest single owner of ………………………………………..
……………………………………….. in the world.
2. Robert advises us not to ……………………………………….. what we study because we will spend our
life making other people rich but to ……………………………………….. our own business and to purchase
income-generating ……………………………………….. .
3. As your cash flow ……………………………………….., you can buy ……………………………………….. but don’t
buy luxuries ……………………………………….. on credit because they will become a financial
……………………………………….. .
4. The poor and the middle class often buy luxuries such as ……………………………………….. or
……………………………………….. first because they want to look rich whereas the rich buy them
……………………………………….. as a ……………………………………….. for investing and developing a real
……………………………………….. .
64
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
1. If people pay so many taxes nowadays, it’s because of their belief in Robin Hood’s theory
of economics. Explain.
3. Why should people make money work for them? Pp. 52-53.
4. What skills do you need to get out of the Rat Race? Explain in detail. Pp.54-55.
Fill in:
1. Taxes in Britain and America were initially ……………………………………….. against only the
……………………………………….. but as the government’s appetite for money grew, a permanent
……………………………………….. tax was levied on the citizens at the end of the19th century.
2. The rich reacted and created the corporation to limit ……………………………………….. to the asset of
each sailing voyage of their ships so that if the ship was lost the ……………………………………….. was
limited to the ……………………………………….. they invested for a particular voyage.
65
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
4. The poor and the middle class pay more and more taxes because they are afraid of the
……………………………………….. . ……………………………………….. Americans today work
……………………………………….. months for the government before they make enough to
……………………………………….. their taxes. The rich don’t ……………………………………….. they react to
minimize their ……………………………………….. ……………………………………….. .
5. The rich make money ……………………………………….. for them, consequently they keep and control
the ………………………………………..
8. You need to understand markets and learn the science of ……………………………………….. and
……………………………………….. .
1. Your financial genius requires both technical knowledge as well as courage: Explain.
2. What about the story of the woman who played Robert’s board game?
66
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
Fill in:
1. We all have tremendous gifts and we are all blessed with ……………………………………….. but with
some degree of ……………………………………….., it’s not so much the lack of technical information that
holds us back but the lack of ……………………………………….. . But in the real world, something more
than just grades is required called ……………………………………….. .
67
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
2. What about Robert’s career path (jobs)? Why did he change jobs so often?
3. Nowadays, if you want to be financially secure, you should seek to ‘learn’ more than
‘earn’: learn what and why?
4. What different advice about learning did Robert’s dads give him?
Fill in:
2. The world is filled with educated and talented or ……………………………… (synonym) people who
are one ……………………………… away from great wealth.
law.
4. ‘If You Want To Be Rich and Happy, Don’t Go to School’ is a book written by Robert that has
a(n) ……………………………… title.
68
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
6. You can’t teach an old ……………………………… new ……………………………… : if people aren’t used to
……………………………… it’s hard to change but life is just like going to the ………………………………: the
10. For the WWII generation, it was considered bad to ……………………………… (passer, sauter) from
11. The most important specialized skills are ……………………………… and understanding
Fill in the next sayings and write after Rich Dad or Poor Dad according to who they belong to:
6. ……………………………… pay just enough so that workers won’t quit, according to Rich Dad.
7. Young people should seek work for what they ………………………………, according to Rich Dad.
8. Young people should seek work for what they ………………………………, according to Poor Dad.
69
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
What are the 5 main reasons why financially literate people may not develop their asset column?
Explain each briefly.
Brain / criticize / unafraid / opportunity / guilty / win / pressure / winners / busy / losing /
guilt / arrogance /balanced / greed (appât du gain, avarice) / winning / blinds / losers /
behaviour / failure / ignorance / analyse.
5 main reasons why financially literate people may not develop their asset column.
Greed
Overcoming cynicism
Laziness (paresse)
70
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
15. ‘How can I afford it ?’ forces your ……………………………………… to think and search for
answers.
Habits
Arrogance
19. Many people in the world of money use ……………………………………… to hide ignorance.
Explain how Robert’s friend could afford paying for his children’s education investing only $7000.
71
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
CHAPTER 4: CORRESPONDENCE
1. Payment
INVOICES are not only requests for payment but also records of transactions which give both the
buyer and seller information about what has been bought or sold, the terms of the sale and
details of the transaction. The invoice may be accompanied by a short covering letter offering
any additional information the customer might need.
Examples:
Please find enclosed our invoice No B1951 for €29.43. The plugs you ordered have already
been dispatched to you, carriage forward, and you should receive them within the next
few days.
The enclosed invoice (No D1167) for €56.00 is for 2 “Layeazee” chairs at €40.00 each less
33% trade discount. We look forward to receiving your remittance and will the send the
chairs carriage forward.
This is a relatively simple invoice. Note the addition for Value Added Tax (VAT) and postage and packaging
(p&p). The letters E&OE at the bottom mean “Errors and Omissions Excepted”: this is often used in
accounting to reduce legal liability for and excuse slight mistakes. So, if there is a mistake on the invoice, the
supplier has the right to correct it by asking for more money or giving a refund.
Translate:
1. Veuillez trouver ci-joint notre facture pour votre commande importante de 100 articles.
2. Nous attendons avec impatience de recevoir votre versement dans les prochains jours.
72
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
73
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
B. Statements of account
Rather than requiring immediate payment of invoices, a supplier may grant his customer credit in
the form of open account facilities for an agreed period of time, usually a month, but sometimes
a quarter (= 3 months). At the end of the period, a statement of account is sent to the customer,
listing all the transactions between the buyer and seller for that period. The statement includes
the balance of account which is brought forward from the previous period and listed as ‘Account
Rendered’. Invoices and debit notes are added, while payments and credit notes are deducted.
Examples:
I enclose your statement as at 31 July. May I remind you that your June statement is still
outstanding, and ask you to settle as soon as possible?
Please find enclosed your statement of account as at 31 May this year. If the balance of
€161.00 is cleared within the next seven days, you can deduct a 3 per cent cash discount.
Translate:
1. Puis-je vous rappeler que votre relevé de compte date du 6 juin est toujours impayé ?
Veuillez en apurer le solde dans les 8 jours.
74
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
STATEMENT
SEYMORE FURNITURE LTD.
Tib Street, Maidenhead, Berks, SL6 5D2
Telephone: 0628 26755
Registered No. 1851 14391 London
VAT No. 231 6188 31
75
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
C. Settlement of account
ADVICE OF PAYMENT.
Examples:
We have pleasure in enclosing our cheque / bank draft for €XXX in payment of your
statement / invoice N° …. dated … .
I have instructed my bank, today, to transfer €161.00 to your account in payment of your
31 May statement.
ACKNOWLEDGEMENT OF PAYMENT.
Letters acknowledging payment also tend to be short, whether in the home trade or in foreign
trade.
Examples:
Thank you for your cheque / draft / credit transfer / postal cheque for €XXX in payment
of our statement / invoice N° … dated …
Our bank advised us today that your transfer of €761.00 was credited to our account.
Thank you for paying so promptly, and we hope to hear from you again soon.
76
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
D. Delayed payment
1) If you are writing to a supplier to tell him why you have not cleared an account, remember
that he is mainly interested in when the account will be paid. So, while you must explain why you
have not paid, you must also tell him when and how you intend to pay.
2) Remember to begin the letter with your creditor’s name, to refer to the account and to
apologize in clear, objective language.
Examples:
We regret we were unable to send a cheque to settle our account for the last quarter.
3) Explain why you cannot clear the account. But do not be over-dramatic.
Examples:
The dock strike which has been in operation for the past six weeks has made it impossible
to ship our products, and as our customers have not been able to pay us, we have not
been able to clear our own suppliers’ accounts yet.
A warehouse flood destroyed the majority of the components that were to be fitted into
Zenith 900. We are waiting for our insurance company to settle our claim so that we can
renew our stock and pay our suppliers.
We were not able to settle the account because of the bankruptcy of one of our main
customers, who we hoped would have cleared his balance with us. The debt was
considerable and its loss has made it difficult for us to pay our suppliers.
77
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
Notice here that there is no reference to the bankrupt customer’s name, nor how much he
owed. It would be unethical to give this sort of information. Also notice how the debtor
generalizes the situation, explaining that none of his suppliers have been paid yet.
4) Tell your supplier when you will pay him; as far as he is concerned, this is the most important
piece of information in your letter. You may be able to pay some money on account; this shows a
willingness to clear the debt, and the gesture will at least gain your creditor’s confidence.
Example:
We will try to clear your invoice within the next few weeks. Meanwhile the enclosed
cheque for €200.00 is part payment on account.
5) If you cannot offer a part payment, give as precise a date of payment as you can.
Examples:
Once the strike has been settled, which should be within the next few days, we will be
able to clear the balance.
As soon as the insurance company pays us compensation, we will settle the account. We
expect this to be within the next two weeks.
Translate:
1. Nous regrettons de n’avoir pu régler notre compte pour la facture 123 suite à la faillite d’un de
nos gros clients. Dès que l’assurance nous aura indemnisés, nous vous verserons un acompte.
78
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
There are 3 possible ways in which you might reply to a request from a customer for more time to
settle his account: you may agree to his request, refuse it, or suggest a compromise.
Examples:
Thank you for your letter concerning the outstanding balance on your account.
I sympathize with the problem you have had in clearing the balance and I am willing to
extend the credit for another six weeks.
Would you please confirm that the credit will be settled then?
I was sorry to hear about the difficulties you have been experiencing in getting
components to complete orders from other suppliers, and realize that without sales, it is
difficult to settle outstanding accounts.
Therefore, your account has been extended for another month, but I will have to insist
on payment by the end of July.
Translate:
1. Nous comprenons les difficultés financières que vous traversez et comme vous avez l’habitude
de payer rapidement/à l’échéance, nous sommes d’accord de prolonger votre crédit de 6
semaines.
b) If you refuse the request, you will need to explain, politely, why you are refusing.
Examples:
Thank you for your letter explaining why you cannot clear your January statement for
€2 167.54.
I certainly appreciate your difficulty, but we ourselves have to pay our own suppliers and
therefore must insist on payment within the next ten days.
79
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
Example:
Thank you for writing and letting us know why the May account is still outstanding.
Unfortunately, we cannot extend the credit any longer as we allowed considerable
discounts in case of a prompt payment.
Nevertheless, in view of the difficulties you have been having with your two major
customers in clearing their accounts with you, we are prepared to compromise and
suggest that you clear half the outstanding balance immediately by sending a cheque for
€4781.71 and pay the remainder by the end of next month.
We look forward to your remittance and confirmation that the balance of the account
will be cleared in July.
Translate:
1. Nous regrettons de ne pourvoir prolonger le crédit de 3 semaines étant donné que nous vous
avons octroyé une grosse remise pour payement comptant.
2. Nous vous suggérons de payer la moitié du solde dans les 5 jours et le reste d’ici la fin du mois.
3. Nous insistons (pour signifier que vous exigez) pour que le compte soit réglé dans les 15 jours
(= la quinzaine)
80
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
FIRST REQUEST.
You should never immediately assume your customer has no intention of paying his account if the
balance is overdue. There may be a number of reasons for this:
Examples :
With reference to your invoice N°81 45316 for €1710.00 (see attached copy) which we
expected payment for, three weeks ago, we still have not yet received your remittance.
Would you please either let us have your cheque, or an explanation of why the invoice is
still outstanding?
As you usually clear your accounts promptly, we wondered why the November account for
€6324.61 was not paid last month when it was due.
If you are experiencing any difficulties, please let us know as we may be able to help
you.
We look forward to hearing from you soon.
Attached, please find a copy of the account.
We think you may have overlooked invoice N°5A 1910 for €351.95 (see copy) which was
due last month.
Please could you let us have your cheque to clear the amount?
If, however, you have already sent your remittance, then please disregard this letter.
Translate:
1. Veuillez trouver ci-joint la facture qui aurait dû être payée il y a un mois.
2. Nous nous demandons pourquoi nous n’avons toujours pas reçu votre versement, peut être
avez-vous perdu de vue notre facture ?
3. Si vous avez déjà effectué le versement, ne tenez pas compte de notre rappel.
81
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
HOMEMAKERS Ltd.
54-59 Riverside, Cardiff CF1 1JW
Tel. : (0222) 49721
E-mail: rcliff@homemakers.uk
Registered No. C135162
R. Hughes & Son Ltd. 20 November 20……
21 Mead Road
Swansea
Glamorgan 3ST 1DR
R. Cliff
Encl.: copy of invoice No. H931
Answer the following questions with a commercial sentence from this chapter:
3. How do you express sympathy or understanding towards a loyal customer who still hasn’t paid
your invoice due a month ago.
82
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
SECOND REQUEST.
If a customer intends to pay, he usually answers a first request immediately, offering an apology
for having overlooked the account, or an explanation.
But if he acknowledges your request, but still doesn’t pay, or does not answer your letter at all,
then you can make a second request.
As with first requests, you should include copies of the relevant invoices and statements, and
mention your previous letter. This will save time. You should also refer to previous
correspondence.
Examples:
We wrote to you on 3 March concerning our January statement which is still outstanding
(=overdue).
Enclosed you will find a copy of the statement and our letter.
This is a second letter I have sent you with regard to your March account which has not
been cleared.
My first letter dated 21 April, asked why the account had not been paid, and you will see
from the enclosed that …
We must now insist that you clear this account within the next seven days, or at least
offer an explanation for not paying it.
As we have traded for some time, we have not pressed for payment. However, we must
now insist that either you settle the account or offer a reasonable explanation for not
doing so. I would like your remittance by return of post, or failing that, your reasons for
not clearing this account.
83
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
This is an example of a 2nd request for payment. But even though this is a second letter, Mr
Anscombe still uses a careful and friendly tone.
Mr. L. Piper
National Business Machines PLC
James Street
London
A. Anscombe
Credit Controller
Translate:
1. C’est le deuxième mail que nous vous envoyons concernant votre relevé de compte de mars qui
est toujours impayé.
2. Nous n’avons reçu ni votre versement ni aucune explication pour votre non-paiement.
3. Nous sommes déçus de n’avoir reçu ni votre versement ni aucune explication de pourquoi le
solde de votre facture reste impayé.
4. Veuillez soit nous envoyer une réponse soit régler le compte dans les 7 jours.
84
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
1) Review the situation from the time the account should have been paid.
Example:
We have written you two letters on 22 September and 19 October, and have sent copies
of the outstanding invoices with them, but have not received either a reply or a
remittance.
Examples:
When we arranged terms, we offered you payment against monthly statements, yet it has
been 3 months since you wrote promising the account would be cleared.
We now assume that you have no intention of clearing the balance.
We had expected this matter to have been settled at least two months ago, but you have
shown no indication of cooperating with us.
3) Let the customer know what you intend to do, but do not threaten legal actions unless you
intend to take it, as it will make you look weak and indecisive.
Examples:
We feel that you have been given sufficient time to clear this balance and now insist on
payment within the next ten days.
We were disappointed that you did not bother to reply either of our letters asking you to
clear your account, and you have left us no alternative but to take legal action.
Translate:
1. Cela fait 3 mois que nous attendons vote paiement. Nous pensons vous avoir accordé
suffisamment de temps et exigeons le paiement dans les 10 jours, à défaut de cela nous
entamerons une action en justice.
85
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
J. Millar (Mrs)
Accountant
Translate:
1. Je vous ai écrit à 2 reprises pour vous rappeler le paiement de votre relevé du mois d’août qui
présente maintenant un solde impayé de 3000 livres.
2. Même si je suis réticent à entamer une action en justice, vous ne me laissez pas le choix. Dès
lors, à moins de recevoir votre versement dans les 10 jours, je donnerai l’ordre à mes avocats
d’intenter une action en justice pour récupérer la dette.
86
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
F. Exercises
Traduire :
1. Envoyer en port dû :
5. Solde reporté :
9. Apurer un solde :
2. You will soon receive our remittance …………. €100 ……………. which you may deduct a 3% cash
discount if you pay within ten days.
5. We have been dealing ………… you …………… a cash basis and would like to change …………..
payment by bill of exchange …………. 30 days, documents ……………….. acceptance.
8. We received your cheque ………. Settlement (or payment) of our invoice N°123 yesterday.
87
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
10.Although we sympathise ……….. your problem, we have to insist ……….. a prompt payment.
13. We have had difficulties …………… getting those components ………….. our suppliers.
16. Our new staff is trying to get used …………. our accounting system.
19. The enclosed invoice …………. €150.00 is for three “lazy” chairs ……….. €50 each.
1. Vous montrer impatient de recevoir le versement de 3200 £ moins les 3% pour paiement
comptant.
6. Prier un client de régler sa facture dès que possible vu que les conditions étaient paiement à
30 jours.
88
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
7. Vous montrer déçu du silence d’un client face à votre deuxième rappel.
8. Signaler que vous joignez leur relevé de compte tel qu’il se présentait au 30 avril.
9. Vous excuser de ne pas avoir payé votre relevé de compte du mois de mai.
11. Rappeler à un client que le solde de son relevé de compte de mai est toujours impayé.
12. Exiger le paiement de la facture N°543 (d’un montant de 369 euros) dans la semaine.
13. Invoquer la faillite d’un fournisseur pour justifier le non-paiement d’une facture.
14. Vous montrer compatissant et accorder une semaine de délai supplémentaire pour le
paiement d’une facture.
15. Rappeler à un client que ses facilités de paiement lui avaient été accordées à la condition que
ses factures soient payées à temps.
19. Comprendre les difficultés d’un client mais exiger malgré tout le paiement dans les 10 jours.
89
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
G. Vocabulary
A remittance un versement
Within the next two weeks dans les deux prochaines semaines
90
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
To deduct déduire
To clear = to settle
To advise = to inform
In payment of = in settlement of
91
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
To apologize s’excuser.
To renew renouveler
92
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
This cheque for €….…is part payment on Ce chèque d’un montant de… tient lieu
account d’acompte
93
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
Your account has been extended by le délai de paiement a été prolongé d’un
another month mois
To insist on payment by the end of insister pour que le paiement soit fait
d’ici la fin de…
The problems we have been facing les ennuis auxquels nous sommes
confrontés
Unfortunately malheureusement
We cannot extend the credit any longer nous ne pouvons plus prolonger le délai de
paiement
In view of au vu de
To pay the remainder by the end of… payer le solde d’ici la fin…
94
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
The invoice is due on… la facture doit être payée pour le…
We are 2 two weeks past the due date nous sommes 2 semaines au-delà de la date
prévue
Because of your previous custom with us vu que vous êtes client de longue date
You will see from the enclosed that… vous verrez dans le document en annexe
que…
95
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
An explanation for not paying it une explication pour ne pas l’avoir payée.
The invoices that make up the June les factures qui constituent le relevé de
statement juin
To advise informer
To apologize for not having done sth s’excuser de ne pas avoir fait qqch
Meanwhile en attendant
96
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
Disappointed déçu
We are giving you a further seven days nous vous donnons une semaine
supplémentaire
You leave us no alternative( but to…) vous ne me laissez d’autre choix (que
de…)
97
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
2. Writing an email
Emails are becoming increasingly popular. Just like the telephone has almost completely replaced
the letter as a means of staying in touch with family and friends, emails are now beginning to
replace business correspondence and even telephone calls. Why? There are a lot of reasons for
this, like:
For people who struggle with a foreign language, it is easier to understand a written
message than speech (speed, accent, technical vocabulary…). It is also reassuring to
know that you can take all the time you need to read your email again and check any
difficult word.
Even if your English is good, it can be much easier to express a complex idea – or a
controversial point – in carefully chosen words rather than in a live conversation.
You can send an email at any time of the day and regardless of different time zones.
You have a record of what was said, by whom and when: you can archive and even
search your email correspondence for future reference.
You can forward an email to several people in just one click.
However, too many people seem to believe that because sending an email is simple, it is
acceptable to be familiar, direct and to make spelling mistakes. Spelling mistakes give a bad
impression: if you don’t seem to care about spelling mistakes, it may look as if you don’t care
about your reader. Today, the problem seems to be getting even worse because as you can now
check your mails on your smart phones, you tend to reply to them as if you were replying to an
sms , using the same, familiar and direct style.
If you send a first email to a new customer it will look like a formal letter but once the
relationship becomes ‘familiar’ so does the email language (see the sign * added to some
expressions).
Videos about tips for writing an email: See HL for the links
98
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
B. Electronic communication
Netiquette
Netiquette means Net Etiquette, or: how to behave politely on the Net. Here is a list of basic
guidelines that highlight best practice when communicating online. A list of these guidelines now
follows:
DO NOT WRITE YOUR MESSAGES IN CAPITAL LETTERS as it may look like you are angry or
shouting.
Avoid using too many punctuation marks: !!!!!! - ????? - … … … as it may look like you are
aggressive or crazy.
Use rounded, easy to read fonts.
Keep your communications concise and to the point: people do not like long emails.
Don’t use abbreviations.
Don’t use underlining as it looks like a hyperlink.
For clarity, put a complete line space between each paragraph.
Be polite – behave in a virtual world in the same manner that you would in the real world,
so remember ‘please’ and ‘thank you’.
Always send attachments with a polite, friendly text to explain what you are sending and
why.
Mention a very clear and precise object so that the recipient immediately knows what
your email is about.
Choose an email address that mentions your name so that the recipient immediately
knows who is writing (avoid addresses with nicknames or numbers).
Never swear or use bad language that others might find offensive.
Read your messages before you send them, checking for spelling mistakes, grammatical
errors and typing errors. Also check the recipient(s) and enclosed files: are you sending
the email to the right person and haven’t you forgotten the attachment?
If you receive any kind of electronic communication that you find offensive, do not reply
to it straight away. It is best to wait before writing a calm and polite response. It can also
be a good idea to speak to the person face to face or over the telephone.
99
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
Open politely.
Always make sure the other person knows who you are.
Explain right away what you are writing about, don’t let your correspondent guess
it!
I am writing regarding…
In reply to your request I can confirm that there
will be no problem for me to ….
With reference to your last email regarding…, I
can confirm that… / the following:
I have a number of questions which I hope you
could answer.
Explain in a logical, brief but clear way any point you need to make.
100
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
yesterday.
I’m sorry for the delay in replying to your email
(but I needed to check some information).
If you have to break some bad news (or give some good news), use appropriate
words.
If you have to make a request or ask for a favour, do it very politely and make sure it
doesn’t sound like an order.
101
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
Before closing, invite your correspondent to contact you if they need more
information.
If you attach documents, files or pictures to your email, refer to them like this:
Last but not least: if they have solved your problem or simply taken the time to
102
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
answer your question, don’t forget to send a ‘thank you email’ to your correspondent.
103
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
Write a polite email to give your correspondent the following information. Remember to fill in
the subject line in a good but concise way.
Mr Lebrun, CEO of Solenergy, a company dealing in installing solar panels sent you an email last
Monday asking for a meeting with your fiduciary company Trigone to deal with their accountancy
because they are no longer satisfied with their current fiduciary office. Send him an email and
apologize for the delay because you were vey busy dealing with the tax returns of your numerous
customers. Tell him a meeting with Mr Thomas, your certified auditor is possible next Monday at
9am. Show enthusiasm and ask for confirmation. Close politely.
To:
Cc:
Subject:
104
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
Write a polite email to give your correspondent the following information. Remember to fill in
the subject line.
Vous êtes en contact avec une entreprise pour y effectuer un stage (work placement). Avant de
vous accepter officiellement, le responsable des ressources humaines, M. Bridges, vous a
demandé de préciser si vous êtes ou non couvert pas l’assurance de l’école durant ce stage. Vous
répondez à leur demande avec un peu de retard (vous avez eu des difficultés à obtenir ce
renseignement) pour leur confirmer que vous êtes toujours étudiant et que donc l’assurance de
l’école vous couvrira (to cover). Demandez-leur de scanner le contrat de stage que vous joignez
en pièce jointe et de vous le renvoyer signé.
Clôturez très poliment et montrez votre impatience à commencer ce stage.
To:
Cc:
Subject:
105
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
Write a polite email to give your correspondent the following information. Remember to fill in
the subject line.
En tant que expert-comptable pour une société, tu envoies un mail pour introduire une
réclamation auprès de l’administration fiscale : un immeuble que la société donne d’habitude
en location n’a pas été occupé pendant minimum 180 jours suite aux inondations de juillet
2021. La société demande une réduction de précompte immobilier (property tax).
To:
Cc:
Subject:
106
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
Write a polite email to give your correspondent the following information. Remember to fill in
the subject line.
Vous faites votre stage en Nouvelle Zélande. Vous envoyez, avec 2 semaines de retard, les vingt
premières pages de votre TFE à votre promoteur afin d’avoir son feed-back. La rencontre
programmée le 5 mai pour en discuter n’est pas possible (vous rentrez seulement le 7). Demandez
à le rencontrer entre le 10 et le 12 mai, en fonction de ses disponibilités.
To:
Cc:
Subject:
107
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
Un client régulier avait une facture à payer, facture F125 d’un montant de 2500 livres venant à
échéance le 3 octobre. Après avoir envoyé 2 rappels de paiement le 11 octobre et le 2
novembre, vous lui envoyez une mise en demeure (formal notice or third request for payment), le
priant de régler la facture dans les 7 jours (+menaces)
108
Bachelier Comptabilité Anglais 1 Bloc 3
___________________________________________________________________________
BIBLIOGRAPHY
Business Result
Wikipedia
YouTube
109