Engleza-pentru-contabilitate-note de curs cu vocabular si exercitii specifice PDF

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accounting english -course notes with specific terms in the financial accounting field...

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Ozana STRĂUŢ

Manuela STĂICUŢ

ENGLEZA PENTRU CONTABILITATE

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Descrierea CIP a Bibliotecii Naţionale a României Timişoara: ; 2009 Bibliogr. ISBN: 978-973-687-859-6

UNIVERSITATEA TIBISCUS TIMIŞOARA Facultatea de Ştiinţe Economice

Asist. Ozana STRĂUŢ Asist. Manuela STĂICUŢ

ENGLEZĂ PENTRU CONTABILITATE Note de curs pentru uzul studenţilor de la ÎFR

TIMIŞOARA 2009

CUPRINS

TEMA 1 - CE ESTE CONTABILITATEA ŞI CUM FUNCŢIONEAZĂ?......................................................................................4 UNIT 1 - WHAT IS ACCOUNTING AND HOW DOES IT WORK? ...4 1.1. READING & SPEAKING ..................................................................4 1.2. BASIC VOCABULARY.....................................................................6 1.3. TESTE DE EVALUARE ....................................................................7 TEMA 2 - PRINCIPALELE REGISTRE CONTABILE.........................9 UNIT 2 - THE BASIC ACCOUNT BOOKS..............................................9 2.1. READING & SPEAKING ..................................................................9 2.2. BASIC VOCABULARY...................................................................10 2.3. TESTE DE EVALUARE ..................................................................11 TEMA 3 - ECUAŢIA FUNDAMENTALĂ A PATRIMONIULUI .......13 UNIT 3 - THE BASIC ACCOUNTING EQUATION.............................13 3.1. READING & SPEAKING ................................................................13 3.2. BASIC VOCABULARY...................................................................15 3.3. TESTE DE EVALUARE ..................................................................16 TEMA 4 - PRINCIPALELE TIPURI DE SOCIETĂŢI COMERCIALE ......................................................................................................................18 UNIT 4 - MAIN TYPES OF BUSINESS ORGANIZATIONS ..............18 4.1. READING & SPEAKING ................................................................18 4.2. BASIC VOCABULARY...................................................................20 4.3. TESTE DE EVALUARE ..................................................................20 TEMA 5 - CONTUL. DEBIT ŞI CREDIT...............................................23 UNIT 5 - THE ACCOUNT. DEBIT AND CREDIT ...............................23 5.1. READING & SPEAKING ................................................................23 5.2. BASIC VOCABULARY...................................................................25 5.3. TESTE DE EVALUARE ..................................................................26 TEMA 6 - BILANŢUL CONTABIL.........................................................28 UNIT 6 - THE BALANCE SHEET ..........................................................28 6.1. READING & SPEAKING ................................................................28 6.2. BASIC VOCABULARY...................................................................29 6.3. TESTE DE EVALUARE ..................................................................30 TEMA 7 - VENITURI ................................................................................33 UNIT 7 - INCOME.....................................................................................33 7.1. READING & SPEAKING ................................................................33 7.2. BASIC VOCABULARY...................................................................34 7.3. TESTE DE EVALUARE ..................................................................35

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TEMA 8 - TAXELE ...................................................................................38 UNIT 8 - TAXES ........................................................................................38 8.1. READING & SPEAKING ................................................................38 8.2. BASIC VOCABULARY...................................................................40 8.3. TESTE DE EVALUARE ..................................................................41 TEMA 9 - CONTUL DE PROFIT ŞI PIERDERE..................................43 UNIT 9 - PROFIT AND LOSS ACCOUNT.............................................43 9.1. READING & SPEAKING ................................................................43 9.2. BASIC VOCABULARY...................................................................45 9.3. TESTE DE EVALUARE ..................................................................46 TEMA 10 - DOCUMENTELE ÎN AFACERI .........................................48 UNIT 10 - BUSINESS DOCUMENTS .....................................................48 10.1. READING & SPEAKING ..............................................................48 10.2. BASIC VOCABULARY.................................................................50 10.3. TESTE DE EVALUARE ................................................................52 REVISION ..................................................................................................54 BIBLIOGRAFIE ........................................................................................61

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Aducem deosebite mulţumiri d-şoarei Ghiţiu Andreea Oana pentru realizarea ilustraţiilor. Mulţumim totodată Irinei Duran pentru consultanţă de specialitate.

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TEMA 1 - CE ESTE CONTABILITATEA ŞI CUM FUNCŢIONEAZĂ? UNIT 1 - WHAT IS ACCOUNTING AND HOW DOES IT WORK? ~ A Tough Decision ~ OBIECTIVE - Cunoştinţe generale, în limba engleză, despre contabilitate; - Introducerea şi însuşirea unor definiţii, termeni şi structuri lexicale specifice domeniului. REZUMAT În cadrul acestui lecţii introductive sunt prezentate câteva definiţii de bază şi cei mai uzuali termeni de specialitate pentru însuşirea terminologiei contabile în limba engleză. 1.1. READING & SPEAKING A long, long time ago, in a faraway village, there lived a wealthy old man. The old man hadn’t been wealthy all of his life. He started off with a little house, two acres of land, three cows and a donkey. His family’s background had always been farming. They had known more prosperous times before, as his great grandfather had been one of the richest and most respected farmers of the region, but then the war came and his grandfather lost everything. So his father had to start from scratch and it was only by hard work that he managed to leave him as little as he did. But what he inherited from his father was of greater value than any material goods: it was his strong will, his ambition and determination. These qualities, along with good business skills, enabled him to achieve the former reputation of his great grandfather and even greater wealth, as he had become the first owner of a milk factory in his village. As he got old, the old man decided to pass his business over to one of his two sons. But which one of them? He had prepared both his sons for a future business career. He always took them along to the factory and explained everything they needed to know about the way things were done, and he had sent them both abroad to a business school where they specialized in management. Both of them were intelligent, well prepared and competent. So the old man found himself in a very difficult position. How could he possibly choose? He spent very much time giving this matter a lot of thought and finally he came up with a decision: he thought of a test for his two sons. So that night over dinner, he told them: “This is my test for you: each of you will have to take a course in a field that you consider vital for running a business. At the end of your courses you will come to me and explain why you think that the field you have chosen will enable you to be the best manager for the business.” 4

Time went by and the two sons finished their courses. The old man asked his older son: “What course have you chosen and why?” “Well, I’ve chosen a course in the field of business legislation because I think that for a good manager it is vital to know all the laws and regulations of the business environment.” And then he asked his younger son the same question. “I’ve chosen a course in the field of accounting because accounting is the system a company uses to measure its financial performance by noting and classifying all the transactions (sales, purchases, assets, liabilities). It helps to evaluate a company’s past performance, present condition, and future prospects.” “Do you think your choice was better than your brother’s?” “No. In fact I believe both fields are equally important.” Then the old man asked his other son: “What do you think?” “I think my brother’s right.”

And then a big smile showed up on the old man’s face: “Well my sons, I can finally rest in peace. This was my final test for you and I’m proud to say you both did an excellent job. You will share this company and I’m sure that by working together you’ll be able to continue my work and achieve even greater success in the years to come!” ANSWER THE FOLLOWING QUESTIONS: 1. 2. 3. 4. 5. 6.

Who was the richest person in the old man’s background? What happened after the war? What did the old man inherit from his father? What business did the old man own? What was his dilemma? What test did he come up with?

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7. What were the two choices of his sons? 8. What did the old man finally decide? 1.2. BASIC VOCABULARY Accounting vs. bookkeeping Bookkeeping is the process of recording accounting information for a company according to a standard set of steps. Therefore, bookkeeping is only a phase of the accounting process, namely the recording phase. And so a person who understands bookkeeping does not necessarily know accounting, but an accountant must always possess a good knowledge of bookkeeping. Financial accounting vs. managerial accounting Financial accounting provides accounting information for external users in their various decisions. Managerial accounting provides accounting information for internal users in their managerial decision-making. accounting = contabilitate bookkeeping = ţinerea registrelor contabile accountant = contabil chartered accountant (UK) = expert contabil certified public accountant (USA) = expert contabil financial performance = performanţă financiară transaction = tranzacţie to sell = a vinde sale = vânzare to purchase = a achiziţiona purchase = achiziţie assets = active liabilities = pasive wealth = avere wealthy = bogat prosperous = prosper prosperity = prosperitate rich = bogat to inherit = a moşteni inheritance = moştenire heir / heiress = moştenitor / moştenitoare business skills = abilităţi pentru afaceri owner = proprietar to own = a deţine factory / plant = fabrică career = carieră

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field = domeniu 1.3. TESTE DE EVALUARE 1. Say whether these statements are true (T) or false (F) according to the text. a. The old man’s family background had always been real estate. b. The old man had become the first owner of a milk factory in his country. c. As he grew old, the old man decided that one of his two sons should inherit his business. d. The two sons were equally well prepared to take over the business. e. The old man decided to make a choice after testing their knowledge in the field of management. f. His first-born chose a course in the field of business legislation. g. His youngest son thinks that accounting is more useful for running a business than business legislation. h. The old man decided that both his sons should inherit his business.

2. Match the following words with their explanations in the column on the right: 1. career 2. heir 3. owner 4. field

a. make an acquisition b. area of study c. what grows on our heads d. somebody who inherits something e. profession f. someone who has the right of property over something g. what somebody receives, usually after the death of a relative h. the process of recording information in account books

5. inheritance 6. hair 7. bookkeeping 8. purchase

3. Complete the following table: Verb to finance

Adjective

Noun Finances

wealthy Prosperity to inherit Owner 4. Translate into Romanian: 1. He has just employed an accountant for our corporation. 7

2. I don’t know the difference between financial and managerial accounting. Could you please explain it to me? 3. You should search for all those accounting terms in a business dictionary. 4. It is obvious that they didn’t learn for their accounting exam since both of them received poor grades two days ago. 5. I don’t know whether I could work in this field. 5. Translate into English: 1. Care este momentul oportun pentru vânzarea pasivelor unei societăţi? 2. Profesia de contabil presupune exactitate, răbdare şi perseverenţă. 3. Vânzarea reprezintă principala prioritate a fiecărui producător. 4. În această fabrică lucrează peste 500 de angajaţi. 5. Avem nevoie de un expert contabil pentru soluţionarea acestei situaţii . 6. Make up sentences with the following words and phrases: land, to start from scratch, value, goods, reputation. 7. Work in pairs. Use your dictionaries. Find at least a synonym for: owner, field, manager, inheritance and success. 8. Practice Would you like to be an accountant? Motivate your answer.

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TEMA 2 - PRINCIPALELE REGISTRE CONTABILE UNIT 2 - THE BASIC ACCOUNT BOOKS ~ An Accountant’s Job ~ OBIECTIVE Însuşirea vocabularului englezesc legat de : - activitatea directă a unui contabil; - utilizarea expresiilor specifice legate de întocmirea registrelor contabile. REZUMAT Această lecţie conţine un dialog legat de activitatea contabilă, în care apar structuri şi noţiuni referitoare la registrele contabile. 2.1. READING & SPEAKING Lilly is in the seventh grade. One of her assignments for tomorrow is to talk about her parents’ professions. So here she is now, at the dinner table, talking to her mom: “Listen, mom. Tomorrow at school I have to talk about my parents’ jobs. I know that dad’s a doctor and he cures people and I also know that you are an accountant. But what I don’t know is what you actually do as an accountant. So what do you normally do at work?” “Well, some of my attributions are to produce financial statements, to draw up cash flow forecasts, to audit accounts of organizations, to prepare tax returns, to calculate production costs and overheads.”

“What does it mean ‘to audit’ accounts?” “It means to verify their accuracy.” “Ok. Tell me more.” “To be able to produce these financial statements, I rely on the recording of transactions in account books. Recording these transactions in account books is called bookkeeping and this is a branch of accounting.” 9

“And what kind of account books are there?” “First of all, there are books of prime entry in which transactions are recorded in the order in which they are made. These can be cashbooks, daybooks or journals. Later the transactions are posted to the ledger.” “And what is this ledger?” “It is the most complete account book, showing all transactions of a company and their result. It is a book that contains all the accounts of a company using double-entry bookkeeping. But I have to tell you that nowadays most companies use computer-stored information instead of the classical ledger. Do you understand, dear?” “Yes, I do. But please explain to me the concept of double-entry bookkeeping.” “Well, according to the double-entry bookkeeping system, each transaction is entered twice.” “What do you mean?” “Well, there are two sides for each account: the left side, called the debit side, and the right side, called the credit side. And the basic rule is that the debit side and the credit side of an account should always be kept in balance.” “Ok mom. But how do you actually register a transaction?” “Well, each entry is based on vouchers.” “What are those?” “They are documents justifying a payment made and they can be invoices and receipts.” “Please explain.” “The invoice is a document stating the amount due for some goods or services supplied. It gives a description of the goods, states delivery and shipment details, terms of payment, alongside of unit price and total price. And the receipt is a confirmation of a payment made.” “Ok. I think you’ve told me quite enough. Thanks a lot, mom!” ANSWER THE FOLLOWING QUESTIONS: 1. 2. 3. 4. 5. 6. 7. 8.

What is Lilly’s assignment for tomorrow? What are some of her mother’s attributions? What does it mean to audit accounts? Which are the books of prime entry? Which is the most exhaustive account book? What is each entry based on? What is an invoice? What is a receipt? 2.2. BASIC VOCABULARY The Basic Account Books

books of prime entry = documente primare cash-book = registru de casă daybook = registru de gestiune

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journal = jurnal ledger = cartea mare financial statements = documente financiare cash flow = flux de numerar to forecast = a previziona forecast = previziune to audit = a efectua un audit, a verifica audit = audit tax return = declaraţie de impozit production costs = costuri de producţie overheads = cheltuieli de regie, cheltuieli indirecte to record = a înregistra to record a transaction = a înregistra o operaţiune account book = registru contabil bookkeeping = ţinerea registrelor branch = ramură to post = a trece dintr-un registru contabil în cartea mare voucher = document justificativ, dovada efectuării unei plăţi invoice = factură receipt = chitanţă amount = sumă, total, cantitate, valoare to deliver = a livra delivery = livrare shipment = expediere, transport terms of payment = termene de plată unit price = preţul pe unitate total price = preţul total 2.3. TESTE DE EVALUARE 1. Say whether these statements are true (T) or false (F) according to the text: a. Lilly is in the eleventh grade. b. Lilly’s mother is a doctor and her father is an accountant. c. In books of prime entry transactions are recorded in chronological order. d. The ledger isn’t a book of prime entry. e. Nowadays very few companies use computer-stored information. f. According to the double-entry bookkeeping system, each transaction is entered twice. g. The left side of an account is called the credit side and the right side of it is called the debit side. h. Invoices and receipts are generally called vouchers. 2. Match the following words with their explanations in the column on the right:

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1. forecast 2. production costs 3. bookkeeping 4. ledger 5. vouchers 6. unit price 7. total price 8. receipt

a. the price charged per item b. the account book that shows all the transactions of a company and their result c. documents justifying a payment made d. all the expenses made in order to manufacture something e. confirmation of a payment made f. predict g. the total amount due for all items h. recording transactions in account books

3. Complete the following table: Verb to audit

Noun production

to deliver 4. Translate into Romanian: 1. It would be best if they complied with the terms of payment. 2. This is the last day of delivery. You have to hurry up! 3. There is quite a difference between invoice and receipt. I thought you already knew that. 4. I need to deliver these packages to this address, but I can’t find it. Do you know where it is? 5. The term bookkeeping refers to registering information in account books. 5. Translate into English: 1. Costurile de expediere pentru acest bagaj sunt de 50 Ron. 2. Toate operaţiunile sunt înregistrate în registrele contabile. 3. Acesta este preţul total al mărfurilor care vor fi fi exportate. 4. Am nevoie de toate detaliile legate de transportul acestor bunuri. 5. Bilanţul contabil se depune numai după ce a fost certificat de o firmă de audit. 6. Write sentences with 5 words in the vocabulary section. 7. Work in pairs. Use your dictionaries. Find at least a synonym for: voucher, financial, amount, branch, and transaction. 8. Practice Write down several words related to the word “job”. Make up short sentences with them.

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TEMA 3 - ECUAŢIA FUNDAMENTALĂ A PATRIMONIULUI UNIT 3 - THE BASIC ACCOUNTING EQUATION ~ Forest Business ~ OBIECTIVE Cunoaşter...