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Ozana STR ĂUŢ Manuela STĂICUŢ

ENGLEZA PENTRUCONTABILITATE



Coperta:

Descrierea CIP a Bibliotecii Naţionale a RomânieiTimişoara: ; 2009Bibliogr.

ISBN: 978-973-687-859-6



UNIVERSITATEA TIBISCUS TIMIŞOARAFacultatea de Ştiinţe Economice

Asist. Ozana STR ĂUŢ Asist. Manuela STĂICUŢ

ENGLEZĂ PENTRUCONTABILITATE

Note de curs pentru uzul studenţilor de la ÎFR

TIMIŞOARA2009



1

CUPRINS

TEMA 1 - CE ESTE CONTABILITATEA ŞI CUM

FUNCŢIONEAZĂ?......................................................................................4UNIT 1 - WHAT IS ACCOUNTING AND HOW DOES IT WORK? ...4

1.1. READING & SPEAKING ..................................................................41.2. BASIC VOCABULARY.....................................................................61.3. TESTE DE EVALUARE ....................................................................7

TEMA 2 - PRINCIPALELE REGISTRE CONTABILE.........................9UNIT 2 - THE BASIC ACCOUNT BOOKS..............................................9

2.1. READING & SPEAKING ..................................................................92.2. BASIC VOCABULARY...................................................................102.3. TESTE DE EVALUARE ..................................................................11

TEMA 3 - ECUAŢIA FUNDAMENTALĂ A PATRIMONIULUI .......13UNIT 3 - THE BASIC ACCOUNTING EQUATION.............................13

3.1. READING & SPEAKING ................................................................133.2. BASIC VOCABULARY...................................................................153.3. TESTE DE EVALUARE ..................................................................16

TEMA 4 - PRINCIPALELE TIPURI DE SOCIETĂŢI COMERCIALE......................................................................................................................18UNIT 4 - MAIN TYPES OF BUSINESS ORGANIZATIONS ..............18

4.1. READING & SPEAKING ................................................................184.2. BASIC VOCABULARY...................................................................20

4.3. TESTE DE EVALUARE ..................................................................20

TEMA 5 - CONTUL. DEBIT ŞI CREDIT...............................................23UNIT 5 - THE ACCOUNT. DEBIT AND CREDIT ...............................23


TEMA 6 - BILANŢUL CONTABIL.........................................................28UNIT 6 - THE BALANCE SHEET ..........................................................28

6.1. READING & SPEAKING ................................................................286.2. BASIC VOCABULARY...................................................................29

6.3. TESTE DE EVALUARE ..................................................................30

TEMA 7 - VENITURI................................................................................33UNIT 7 - INCOME .....................................................................................33




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TEMA 8 - TAXELE ...................................................................................38UNIT 8 - TAXES ........................................................................................38


TEMA 9 - CONTUL DE PROFIT ŞI PIERDERE..................................43UNIT 9 - PROFIT AND LOSS ACCOUNT.............................................43


TEMA 10 - DOCUMENTELE ÎN AFACERI .........................................48UNIT 10 - BUSINESS DOCUMENTS .....................................................48

10.1. READING & SPEAKING ..............................................................4810.2. BASIC VOCABULARY.................................................................5010.3. TESTE DE EVALUARE ................................................................52

REVISION ..................................................................................................54

BIBLIOGRAFIE ........................................................................................61



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Aducem deosebite mul ţ umiri d- şoarei Ghi ţ iu Andreea Oana pentru

realizarea ilustra ţ iilor. Mul ţ umim totodat ă Irinei Duran pentru consultan ţă

de specialitate.



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TEMA 1 - CE ESTE CONTABILITATEA ŞI CUMFUNCŢIONEAZĂ?

UNIT 1 - WHAT IS ACCOUNTING AND HOW DOES ITWORK?

~ A Tough Decision ~

OBIECTIVE- Cunoştinţe generale, în limba engleză, despre contabilitate;- Introducerea şi însuşirea unor definiţii, termeni şi structuri lexicale

specifice domeniului.

REZUMATÎn 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 oldman. The old man hadn’t been wealthy all of his life. He started off with alittle 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 mostrespected farmers of the region, but then the war came and his grandfatherlost 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 heinherited from his father was of greater value than any material goods: itwas his strong will, his ambition and determination. These qualities, alongwith good business skills, enabled him to achieve the former reputation ofhis great grandfather and even greater wealth, as he had become the firstowner of a milk factory in his village.

As he got old, the old man decided to pass his business over to oneof his two sons. But which one of them? He had prepared both his sons for afuture business career. He always took them along to the factory andexplained everything they needed to know about the way things were done,and he had sent them both abroad to a business school where theyspecialized 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 andfinally 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 youwill come to me and explain why you think that the field you have chosenwill enable you to be the best manager for the business.”



5

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 notingand classifying all the transactions (sales, purchases, assets, liabilities).It helps to evaluate a company’s past performance, present condition, andfuture 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 thiscompany and I’m sure that by working together you’ll be able to continuemy work and achieve even greater success in the years to come!”

ANSWER THE FOLLOWING QUESTIONS:

1. Who was the richest person in the old man’s background?2. What happened after the war?3. What did the old man inherit from his father?4. What business did the old man own?5. What was his dilemma?6. What test did he come up with?



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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 a. make an acquisition2. heir b. area of study3. owner c. what grows on our heads4. field d. somebody who inherits

something5. inheritance e. profession6. hair f. someone who has the right of

property over something7. bookkeeping g. what somebody receives, usually

after the death of a relative8. purchase h. the process of recording

information in account books

3. Complete the following table:

Verb Adjective Nounto finance Financeswealthy

Prosperityto inherit

Owner4. Translate into Romanian:

1. He has just employed an accountant for our corporation.



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2. I don’t know the difference between financial and managerialaccounting. Could you please explain it to me?

3. You should search for all those accounting terms in a businessdictionary.

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, r ă bdare 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.



9

TEMA 2 - PRINCIPALELE REGISTRE CONTABILEUNIT 2 - THE BASIC ACCOUNT BOOKS

~ An Accountant’s Job ~

OBIECTIVEÎnsuşirea vocabularului englezesc legat de :- activitatea directă a unui contabil;- utilizarea expresiilor specifice legate de întocmirea registrelor

contabile.

REZUMATAceastă lecţie conţine un dialog legat de activitatea contabilă, în care

apar structuri şi noţiuni referitoare la registrele contabile.


Lilly is in the seventh grade. One of her assignments for tomorrow isto talk about her parents’ professions. So here she is now, at the dinnertable, 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 arean accountant. But what I don’t know is what you actually do as anaccountant. So what do you normally do at work?”

“Well, some of my attributions are to produce financial statements, to drawup 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.”



10

“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 acompany and their result. It is a book that contains all the accounts of acompany using double-entry bookkeeping. But I have to tell you thatnowadays most companies use computer-stored information instead of theclassical 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 andshipment details, terms of payment, alongside of unit price and totalprice. And the receipt is a confirmation of a payment made.”

“Ok. I think you’ve told me quite enough. Thanks a lot, mom!”


1. What is Lilly’s assignment for tomorrow?2. What are some of her mother’s attributions?3. What does it mean to audit accounts?4. Which are the books of prime entry?5. Which is the most exhaustive account book?6. What is each entry based on?7. What is an invoice?

8.

What is a receipt?2.2. BASIC VOCABULARY

The Basic Account Books

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



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journal = jurnal ledger = cartea mare

financial statements = documente financiarecash flow = flux de numerar

to forecast = a previzionaforecast = previziuneto audit = a efectua un audit, a verificaaudit = audittax return = declaraţie de impozit

production costs = costuri de producţieoverheads = cheltuieli de regie, cheltuieli indirecteto record = a înregistrato record a transaction = a înregistra o operaţiuneaccount book = registru contabil

bookkeeping = ţinerea registrelor branch = ramur ă

to post = a trece dintr-un registru contabil în cartea marevoucher = document justificativ, dovada efectuării unei plăţiinvoice = factur ă receipt = chitanţă amount = sumă, total, cantitate, valoareto deliver = a livradelivery = livrareshipment = expediere, transportterms of payment = termene de plată unit price = preţul pe unitatetotal price = preţul total



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 transactionis 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.


right:



12

1. forecast a. the price charged per item2. production costs b. the account book that shows all the transactions of

a company and their result3. bookkeeping c. documents justifying a payment made4. ledger d. all the expenses made in order to manufacture

something5. vouchers e. confirmation of a payment made6. unit price f. predict7. total price g. the total amount due for all items8. receipt h. recording transactions in account books


Verb Nounto audit

productionto 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 APATRIMONIULUI

UNIT 3 - THE BASIC ACCOUNTING EQUATION

~ Forest Business ~

OBIECTIVECunoaşterea terminologiei specifice în limba engleză referitoare la:- ecuaţia fundamentală a patrimoniului;- relaţia manager-firmă-bancă.

REZUMATLecţia urmăreşte însuşirea vocabularului englezesc legat de

înfiinţarea unei firme, metodele de procurare a fondurilor necesare(economii, împrumuturi) şi relaţia manager-firmă-bancă.


One day, the rabbit decides to start his own business. He’s got theidea, he’s got some savings, but he’s got no clue about the way to get thingsgoing. So he goes to the owl, the forest accountant and financialconsultant.“What brings you by on such a fine day, rabbit?”“Well, I’ve been thinking about opening a fitness center and I don’t know

were to start and what to do.”“You’ve come to the right person, rabbit. How much money do you thinkyou need?”“I think I might need about € 100,000.”“Have you got any money?”“Yes, but only € 40,000.”



14

“Well, first you’ll have to go to the bear, the forest banker, and make a loanfor the other € 60,000. Then you must think about the headquarters. Doyou have your own location?”

“No, I’m afraid I’ll have to rent it. You know, I thought of that oldwarehouse that the snake inherited from his late uncle. He really doesn’t

use it. I’ll talk to him about it.”“You do that. Have you thought about hiring some personnel?”“Well, not for the moment. I’ll try to do everything myself until I get thingsgoing.”“Oh, and one more thing: you need to go to the lion, the forest mayor, and

take care of the necessary papers and authorizations. And you shouldalso see the fox, the forest lawyer, for some legal advice about finding andregistering your company name.”

“Ok. I’ll do all that. But can you please explain to me how such a businessworks, from an accountant’s point of view?”

“Well, let me see… First of all, your resources are considered the assets ofthe company. Now, we know that you’re not fully financing your

business. Your share of the business is called shareholder’s equity, whileall that the company owes (the loan from the bear, the rent to the snakeetc.) are considered the liabilities of the company. Is it clear so far?”

“Crystal clear.”“Ok. Now, the assets of a company are divided in two categories: current

assets and fixed assets. Current assets are those that can be easilyconverted into cash in one year’s time, like liquid assets, funds readilyavailable deposited in current accounts, treasury bills, marketable securities, certificates of deposit, accounts receivable etc. Fixed assetsinclude tangible assets used in the operating cycle of the business, suchas buildings, land etc. We could also include here some intangible assets that cannot be easily turned into cash, like patents, copyrights etc. As forliabilities, as I said before, that’s what the company owes to people /corporations outside the entity, such as the company’s obligations tosupply money, goods or services to other parties. Liabilities can also bedivided in two broad categories: current liabilities and long-termliabilities. Current liabilities are those that must be paid within one year,such as accounts payable, taxation payable etc. Long-term liabilities arethose that must be paid at some distant time, like long-term borrowings,mortgages etc.”

“Owl, you lost me. I’ll just go do some of the tings you told me and come back later for further explanations.”

“Well, good luck!”


1. What is the rabbit’s idea?2. Who does he turn to for advice?3. How much money has the rabbit got and how will he get the

remaining amount?4. What will he do about the headquarters?5. What are current assets?



15

6. What are fixed assets?7. What are current liabilities?8. What are long-term liabilities?

3.2. BASIC VOCABULARY

The Basic Accounting EquationEcuaţia fundamentală a patrimoniului

ASSETS = OWNER’S EQUITY + LIABILITIES

BUNURI ECONOMICE = CAPITALURI PROPRII + DATORII

savings = economiito save money = a economisi banifinancial consultant = consultant financiar

to finance = a finanţa bank = bancă banker = bancherheadquarters = sediul unei societăţito rent = a închiriarent = chiriewarehouse = deposit

personnel / staff = personalul angajatmayor = primartown hall / city hall = primărie

papers = acte / documenteto authorize = a autorizaauthorization = autorizaţieauthorized = autorizatshareholder’s equity = capitaluri propriiassets = activecurrent assets = active circulantefixed assets = active imobilizateliquid assets = lichidităţitangible assets = active corporaleintangible assets = active necorporalecurrent account = cont curentto deposit money into an account = a depune bani într-un cont

to withdraw money from an account = a retrage bani dintr-un contto make a withdrawal = a face o retrageretreasury bill = bon de tezaursecurities = titluri de valoarecertificate of deposit = certificate de depozitaccounts receivable = contruri debitoareaccounts payable = conturi creditoare

patent = brevetcopyright = drept de autor



17


1. Her son told me he would like to become a successful banker when hegrows up.

2. I should be able to save some money this month.

3. Jane needs to seek the advice of a financial consultant in this matter.4. Have they gone to the bank yet?5. The rent for this apartment is too high for our family. We can’t afford

to stay in this building.


1. Dosarul roşu, cel cu documente, era ieri aici pe birou. Acum nu îl maigăsesc. L-ai luat tu?

2. În acest depozit este foarte multă marf ă. În curând va trebui să închiriem un alt spaţiu de depozitare.

3. Tatăl meu mi-a spus să nu mai fac un alt împrumut la bancă deoarece

am deja multe datorii.4. Poţi să retragi o sumă considerabilă din contul tău, însă data viitoare

când vei avea nevoie de bani, va trebui să găseşti o altă soluţie.5. Familia lor deţine 50 de ha de pământ, trei case în afara oraşului şi

două apartamente.

6. Make up sentences with at least 5 words in the vocabulary section.

7. Practice (I)

You are at a bank in your town. Write a short dialogue in which you

talk to the credit officer. Ask for a loan.

8. Practice (II)

Do you think it is safe to keep money in a bank? Motivate your

answer.



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corporation = corporaţiepartnership = parteneriatsole proprietorship = societate cu asociat unic

Common abbreviations used in English company names:

plc = public limited company = S.A.

Ltd = limited liability = S.R.L. Inc. (U.S.A.) = incorporated = corporaţie constituită legal

business = afacere, afaceri businessman = om de afaceri businesswoman = femeie de afaceri business people = oameni de afaceri business partner = partener de afacerifigures = cifreloan = împrumutshareholders / stockholders = acţionari

shares = acţiuniemployer = angajatoremployee = angajatmarketing strategy = strategie de marketingto sell = a vindesale = vânzareto purchase = a achiziţiona

purchase = achiziţie profit = profitincome = venitturnover = cifr ă de afaceri



text:

a. Peter was always busy doing homework and he never went out to play.

b. Peter’s parents didn’t give him any money even if they were wealthy.

Main types of businessor anizations

SOLEPROPRIETORSHIP

PARTNERSHIP CORPORATION



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c. Peter’s dreams were always related to numbers.d. One day, Peter came up with the idea to make and sell toys.e. Peter hid the little pieces of wood behind a closet in his father’s

workshop.f. During a whole month, Peter made toys every night.

g. The kids soon got bored of playing with Peter’s toys.h. Peter had only one thing left to do: he wanted to go to the movies.


right:

1. business partner a. revenues minus expenses2. figures b. person that hires people3. shareholders c. person being hired4. employer d. numbers5. employee e. business associate6. profit f. people that hold shares in a company

7. income g. public limited company8. plc h. money resulted from a job, a business etc.


Verb Nounto sell

purchaseto employ


1. We really need to purchase new pieces of furniture for the officedowntown.

2. The head of the company has appointed a new marketing chief.3. The shares have increased almost 15% in value.4. They have to come up with an innovative marketing strategy for this

project.5. Their partnership seems to be quite productive up to the present.6. This year figures show a 10% increase on last year.


1. Cifra de afaceri a societăţii noastre s-a dublat în ultimii cinci ani.2. În momentul de faţă, este din ce în ce mai greu să obţii un împrumutde la bancă.

3. Acesta este partenerul nostru de afaceri din str ăinătate.4. În cadrul firmei noastre există o strânsă legătur ă profesională între

angajator şi angajaţi.5. În ultima perioadă în România veniturile au crescut, dar nu şi puterea

de cumpărare.



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7. Practice (I)

What would be some of the skills needed in order to become a

successful businessman? Write at least 5 lines.

8. Practice (II)

Write a short dialogue in which you try to convince your colleague

and friend that he/she is the right person to apply for the department

head position in the company you work for.



23

TEMA 5 - CONTUL. DEBIT ŞI CREDITUNIT 5 - THE ACCOUNT. DEBIT AND CREDIT

~ The King’s Shoes Factory ~

OBIECTIVE- Introducerea, însuşirea şi utilizarea termenilor englezeşti referitori

la cont şi structura sa (debit şi credit), precum şi a celor legaţi de diferiteledepartamente din cadrul unei fabrici.

REZUMATLecţia cuprinde o scurtă descriere a activităţii curente din cadrul

unei fabrici, prezentând succinct responsabilităţile aferente diferitelordepartamente.


Once upon a time, there was a faraway kingdom. It was the kingdomof a very wise and kind king. Yes, our king was indeed very kind to hissubjects, but only on one condition: no one was allowed to be lazy. Theycould all rest on Sundays and holidays, but during workdays everybodyneeded to be as efficient as possible. According to the wise king and hisadvisors, efficiency was the result of the process of setting a goal, carefully

planning all activities and than taking all the right steps in order to achievethat goal.

Not long ago, the king had ordered the opening of a new shoesfactory, as he decided that no one in his kingdom should walk barefoot,even if shoes had always been the privilege of the court and the nobles.Three months had gone by since the opening and the king decided to paythem a visit to see how things were going. While visiting, he asked alldepartment heads for details regarding their department’s activity:

King : What do we have here?



25

7. What has the chief accountant registered in the appropriateaccounts?

8. What are the two sides of an account?


The Account. Debit and Credit

Each account accumulates information about both increases and decreasesfrom various business transactions.The basic format of an account is called a ‘T-account’ because it looks likethe letter T.The left side of the account is called the debit side and the right one is called the credit side. The left (debit) and the right (credit) side of each account areused for recording the monetary information from transactions.

efficient = eficientefficiency = eficienţă goal = scop, ţeltarget = ţintă, scoptarget group = grup ţintă department = departament

department head = şef de departamentraw material = materie primă endproduct = produs finitworker = muncitorimport = importto import = a importaimports = mărfuri de import, importuriimport duty = taxă de importimport license = licenţă / autorizaţie de importimporter = importatorexport = exportto export = a exporta

exports = marf ă de export, exporturiexport license = licenţă de exportexporter = exportatormarketing strategy = strategie de marketingresearch = cercetarechief accountant = contabil şefaccount = contdebit = debitdebit account = cont debitor



26

debit amount = sumă debitoaredebit balance = sold debitorcredit = creditcredit account = cont creditorcredit balance = sold creditor

input = intrareoutput = ieşireinput-output instruction = instrucţiune de intrare-ieşireinput-output routine = rutină de intrare-ieşireinput-output overlap = simultaneitate de intrare-ieşire



text:

a. The king made his subjects work on Sundays and holidays.

b. A shoes factory was opened on the king’s orders because he didn’twant anyone in his kingdom to walk barefoot.

c. After two months the king went to visit the factory.d. The raw material was kept in the factory’s warehouse.e. A number of fifty workers produced two hundred pairs of shoes a day.f. The factory exported women’s shoes to the neighboring kingdom.g. In the marketing department things were going great.h. The king wanted some details from the chief accountant about

registering information into an account.


right:

1. goal a. authorization to sell products abroad2. raw material b. head of the accounting department3. end product c. the final item that will be sold on the market4. import duty d. authorization to buy products from abroad5. import license e. productive6. export license f. target7. chief accountant g. what we use in order to manufacture a product8. efficient h. amount of money paid when someone buys

products from abroad


Noun Adjective Verbefficient

to produceexported

to import



27


1. How much money have you got in your bank account?2. This marketing strategy doesn’t seem to work very well at the

moment.

3. Those workers have to wear their uniforms during working hours.4. I need to speak to your department head immediately. It is an urgentmatter.

5. It is very important that you find the most efficient way to work thisout.


1. Este esenţial să ne îndeplinim scopurile pentru a avea o carier ă desucces.

2. Firma noastr ă este unic importator al acestei mărci.3. Marfa de export se află în cel mai mare depozit al companiei, care

este situat în afara oraşului.4. Contabilul şef de la fabrica părinţilor mei şi-a luat o să ptămână de

concediu medical.5. Tu eşti cel care s-a ocupat de noul proiect de cercetare? Ai f ăcut o

treabă excelentă.


7.Practice (I)

You are offered the opportunity to take charge of the department in

the place you work for two weeks. Would you accept/decline the

proposal? Motivate your answer.

8.Practice (II)

Describe a regular day at your job. Write at least 10 lines.



28

TEMA 6 - BILANŢUL CONTABILUNIT 6 - THE BALANCE SHEET

~ Expanding ~

OBIECTIVE- Însuşirea cuvintelor şi expresiilor folosite la întocmirea bilanţului

contabil în limba engleză.

REZUMATAceastă lecţie include cuvintele şi expresiile uzuale pe care le

conţine un bilanţ contabil cu o structur ă specifică.


Bill Grady is on his way to the bank. He’s had an advertising andPR agency for over a year now and since things seem to be working justfine, he is thinking about expanding.

About two months ago, while he was working on an important politician’s campaign, he came across a very talented young man, JackCrosby. Despite his young age, Bill found Crosby extremely experienced,very competent and charismatic at the same time, and charisma is one of themost important qualities required by this kind of work. So he decided togive this young man a chance and offer him a job. Unfortunately, thereweren’t any open positions left at his agency.

That’s when it hit him: it was about time to expand!

So he decided to open a second agency and now he’s going to the bank hoping to get a credit.After a couple of hours in the crazy afternoon traffic, he finally

arrived at the bank and now he’s talking to the loan officer: Loan officer : So tell me Mr. Grady, why are you interested in making aloan?

Bill : I own an advertising and PR agency that is going really well and that’swhy I’d like to open a second one.

Loan officer : I see. Well, you must be aware that first of all we need tocheck your credit-worthiness.

Bill : I understand. What would you like me to do? Loan officer : You need to bring us a balance sheet and a trial balance for

examination. Bill : I’m afraid I haven’t got any of them on me, but I’ll call my accountant. Loan officer : All right, sir. Would you like me to explain the terms and

conditions of the credit, interest rate and everything else right now?



29

Bill : Thank you, but that won’t be necessary for the time being. I’ll get intouch with my accountant and we’ll discuss everything when I come

back. Loan officer : Very well, sir. I’ll be expecting you. Have a nice day! Bill : Thank you! You too!


1. Where is Bill Grady going?2. What business does he own?3. What does he want to do?4. Who is Jack Crosby?5. Who does Bill talk to at the bank?6. What does the bank need to check?7. What does Bill need to bring back to the bank?8. Who will he contact to take care of the matter?


The Balance Sheet

ASSETS● fixed assets

- intangible assets- tangible assets- shares/ stocks held in other

companies

● current assets

- stock- debts / debits receivable

- liquid assets

LIABILITIES● owner’s equity

- share capital- share premiums

Bilanţul contabil

ACTIV● active imobilizate

- imobilizări necorporale- imobilizări corporale- imobilizări financiare (acţiuni

deţinute la alte societăţi)

● active circulante

- stocuri- mijloace circulante care

generează creanţe- mijloace băneşti

PASIV● capitaluri proprii

- capital social / capital în acţiuni- primele legate de capital



30

- reserve / surplus fund- revaluation funds- provisions according to rules and

regulations- provisions for risk and

expenditure- result

● dues or liabilities- financial / long and medium-

term liabilities- long and medium-term credits

- current / short-term liabilities- short-term credits- trade credit (to suppliers)- salaries (to employees)

- social liabilities (social security payments)

- tax liabilities (to the state budget)

- dividends

- fond de rezervă - rezerve din reevaluare- provizioane reglementate

- provizioane pentru riscuri şi

cheltuieli- rezultatul activităţii (exerciţiului)

● datorii sau obligaţii- datorii pe termen lung şi

mediu

- credite bancare pe termen lungşi mediu

- datorii pe termen scurt- credite bancare pe termen scurt- datorii comerciale (către

furnizori)- datorii salariale (către salariaţi)- datorii sociale (plata

asigur ărilor sociale)- datorii fiscale (către bugetul

statului)- datorii faţă de asociaţi /

dividende

advertising = publicitatePR = public relations = relaţii publiceagency = agenţieto expand = a se extindecampaign = campanieopen position = post libercredit = creditloan officer = ofiţer de creditecredit-worthiness = solvabilitate

balance sheet = bilanţ contabiltrial balance = balanţă contabilă interest = dobândă interest rate = rata dobânzii

6.3. TESTE DE EVALUARE1. Say whether these statements are true (T) or false (F) according to the

text:

a. Bill Grady owns a PR and advertising agency. b. Bill Grady met Jack Crosby at a cocktail.c. Jack lacks charisma.



31

d. Bill Grady wants to hire Jack, but there are no open positions in hisagency.

e. Mr. Grady is on his way to the bank to try to obtain a credit.f. At the bank he doesn’t find a loan officer to talk to.g. The loan officer tells Mr. Grady to bring a balance sheet and a trial

balance.h. Mr. Grady needs a financial consultant in order to obtain thesedocuments.


right:

1. intangible assets a. fond de rezervă 2. share capital b. datorii pe termen scurt3. liquid assets c. primele legate de capital4. tangible assets d. imobilizări necorporale5. reserve / surplus fund e. imobilizări corporale

6. current liabilities f. capital social7. share premiums g. active imobilizate8. fixed assets h. mijloace băneşti


Verb Nounto advertise

expansionexplanation

to discuss


1. He would very much enjoy working in advertising.2. My husband works as a PR manager. I think this is the most suitable

job for him, as he is extremely talkative and versatile.3. I called at the bank yesterday in order to set up a meeting with the

loan officer.4. I need to go to a travel agency today because I’m interested in their

offers for a trip to Scotland.5. Are there any open positions in your department?


1. Care este dobânda pentru un depozit la termen?2. Este momentul oportun ca firma noastr ă să se extindă.3. Pentru lansarea noului produs, va trebui să apeleze la serviciile unei

agenţii de publicitate.4. Familia lui Paul are deja trei credite la bancă.5. Bilanţul contabil se depune la Administraţia Finanţelor Publice.



32

6. Make up sentences with the following words and phrases: campaign, to

expand, interest, quality, charisma.

7. Work in pairs. Use your dictionaries. Find at least a synonym for:

competent, necessary, politician, work, and chance.

8. Practice

Do you think it is hard to work in PR? Motivate your answer.



33

TEMA 7 - VENITURIUNIT 7 - INCOME

~ “Money for nothing” ~

OBIECTIVEIntroducerea terminologiei englezeşti în legătur ă cu:- venit, impozit, taxe;- alte surse de venit.

REZUMATLecţia are în vedere însuşirea vocabularului englezesc referitor la

diferitele surse de venit.


Little Jane is in the living room, “bothering” her father again. She is13 and we all know that’s the age of endless questions… Now she iswondering about what she could do as a grown-up in terms of work andincome.

“Daddy, I think I’d like to be like grandpa when I grow up.”“What do you mean?”“Well, he stays home all day, reads his newspaper, takes me to the park or

the playground from time to time, and yet he gets paid every month.”“Your grandfather used to work too, you know. But when he got old he

retired. And when people retire they receive a pension.”“But can’t we have a pension if we don’t work? ‘Cause Paul’s mother also

has a pension and she isn’t old and I don’t think she’s ever had a job?!”



34

“Well honey, Paul’s mother is ill and that’s why she can’t work. People withdisabilities also receive pensions, but a healthy person needs to work.”

“How about uncle Tom? He doesn’t work but he’s got a lot of money!”“Well, uncle Tom is an inventor. He patented two of his inventions and

now he lives on royalties.”

“You mean, he’s like a king or something? And what is that, ‘patented’?”“When you patent an invention, you receive a certificate from theauthorities, which acknowledges you as the author of that invention.

Nobody else can use your invention unless you allow them to and you get paid whenever your invention is used. That’s what we call royalty.”

“And Martha, mom’s friend? She also doesn’t work but she has a big houseand a super car.”

“Martha was just lucky. She comes from a wealthy family. She inherited afortune. But a normal, healthy adult has to work for a salary.”

“What is a salary?”“It’s money people receive every month for the work they do.”“Do you receive one?”

“No, I don’t. Mommy does.”“But don’t you earn any money?”“Yes, I do. But I’m a lawyer and what I receive in exchange for my professional services is called a fee.”

“Well, I hope you’ll get really rich so that one day I can inherit a fortune just like Martha.”

“We’ll see about that. But meanwhile you’ll need to do all of yourhomework, study hard and choose a profession, you know, just in case wedon’t become as wealthy as Martha’s family.”


1. Who does little Jane want to be like when she grows up? Why?2. What happens to people when they get old and don’t work anymore?3. Why does Paul’s mother receive a pension?4. How does Uncle Tom earn his money?5. How about Martha?6. What do people that have a job receive every month?7. How do we call the money paid to a lawyer for his services?8. What does little Jane wish for?


INCOMEincome = venitper capita income = venit pe cap de locuitorguaranteed minimum income = venitul minim garantatincome adjusted for inflation = venit ajustat în funcţie de inflaţieincome statement (USA) / profit and loss account (UK) = contul de profitşi pierdereincome tax = impozit pe venit



35

income tax allowance = deducere / reducere la impozitul pe venitre-payment of income tax = rambursarea impozitului pe venit

to work = a munciwork = muncă

to retire = a se pensionaretirement = pensionarea retired person / pensioner = persoană aflată la pensie, pensionar

pension = pensieto patent = a patenta / a breveta

patent = brevet patentee = titularul brevetuluiroyalty = drepturi de autor

job = slujbă to earn / make money = a câştiga banito pay = a plăti

pay / payment = plată

pay-day = ziua de salariu payroll = state de plată / salariisalary = salariuwages = plăţi efectuate să ptămânal (câteodată zilnic) şi de obicei cash,

calculate pe or ă, pe zi sau în funcţie de cantitatea de muncă depusă; se adresează de regulă muncitorilor

fee = onorariu; reprezintă venitul obţinut de avocaţi, medici etc.



text:

a. Little Jane would like to be like her grandfather when she grows up because he has a good job.

b. People who retire and people with disabilities receive a pension.c. Tim, Jane’s uncle, is an inventor.d. Martha is the heiress of a wealthy family.e. A salary is money a person receives for his/her work at the end of

each month.f. Lawyers and doctors receive a fee in exchange of their professional

services.g. Little Jane would like her parents to make a fortune for her to inherit.

h. Jane’s father tells her to go and do her homework for the followingday.


right:



36

1. incomea. to give money for a product /service

2. job b. the date of the month when people

receive their salaries

3. feec. monthly payment to people after

ending their professional activity4. pay-day d. earned money

5. to paye. an older person that doesn’t work

anymore6. a retired person f. owner of a patent

7. patenteeg. money a lawyer receives in

exchange for his professionalservices

8. pension h. profession


Verb Nounto workto retire

patentto pay

4.Translate into Romanian:

1. Maria’s husband works 8 hours a day during weekdays andsometimes 4 hours during the weekends.

2. Her father retired when he turned 65. He worked 40 years in a big law

firm in Bucharest.3. I don’t think Jerry likes his job very much. Every day he gets up at 5in the morning; when he comes home in the evening, he looksabsolutely exhausted.

4. Nowadays it’s very hard to earn a lot of money.5. How much did you get paid for your work?

5.Translate into English:

1. Bunicul meu primeşte o pensie în valoare de 900 de lei pe lună.2. Vom organiza o petrecere de pensionare pentru directorul nostru.3. Majoritatea pensionarilor din ţara noastr ă consider ă că ar trebui să

primească mai mulţi bani.4. Am obţinut o mărire de salariu de 50%.5. Este evident că tu eşti următorul care va fi promovat în acest

departament.

6. Make up sentences with the following words and phrases: income, to

make money, payday, royalty and fee.



37


invention, fortune, professional, job, patent.

8. Practice

Talk about various professions (advantages – disadvantages) in the

business field.



39

Mr. Seymour : You see, if a company makes a profit, it has to pay the peoplewho own shares in that company, called shareholders. And dividendsare what we call these payments to shareholders.

Jack : So what happens to those returns? Mr. Seymour : They are submitted to the tax authorities and they establish

the income tax to be paid.Sally: My father owns a company. So what about companies? Do they paytaxes?

Mr. Seymour : Of course they do. Here in the U.K. they pay what we call acorporation tax.

Will : So that’s all? Are there any other kinds of taxes? Mr. Seymour : Yes, there are. We have, for instance, the value added tax or

the excise duty.Will : And what are those?

Mr. Seymour : The value added tax is paid when you buy goods or services,while the excise duty is paid on the purchase of tobacco or alcohol.

Robby: What if people don’t declare their income and just don’t pay taxes? Mr. Seymour : That is called tax evasion and is punished by the law. There

are, however, countries where taxation is less severe, called taxhavens. That’s why sometimes people with high incomes, such asproperty tycoons, famous artists or sportsmen choose to settle there.

Teacher : I’m sorry to interrupt this interesting discussion, but the class isalmost over. So let’s thank Mr. Seymour for this valuable lesson.

Class: Thank you, Mr. Seymour. Mr. Seymour : It was my pleasure. And if there are any questions left, I’d be

happy to come back another day.


1. Why has the teacher brought a guest?2. Why do people pay taxes?3. What does each person have the obligation to prepare?4. What do companies pay?5. When do we pay the value added tax?



40

6. When do we pay the excise duty?7. What happens when people don’t pay taxes?8. What do we call the places where taxation is less severe?


Taxes

tax = impozit, taxă, contribuţieto tax = a taxa, a impozitataxation = impozitaretaxable = impozabil

income tax = impozit pe venit profits tax = impozit pe profittaxes and dues = impozite şi taxetax in kind = impozit în natur ă

tax on capital = impozit pe capitaltax on turnover / turnover tax = impozit pe cifra de afaceriroad tax = taxă de drumuricorporation tax (U.K) = impozit corporativ / pe corporaţiitax collector = perceptortax exemption = scutire de impozitetax free / exempt = scutit de impozite / de taxe vamaletax haven = paradis fiscaltax liabilities = obligaţii fiscaletax payer = contribuabiltax year = an fiscaltax holiday = vacanţă fiscală

tax avoidance = evitare a impozitelor (licită)tax evasion = evaziune fiscală

personal tax return = declaraţie personală de impozitland tax = impozit funciardirect tax / taxation = impozit directindirect tax / taxation = impozit indirectdividend = dividenddividend tax = impozit pe dividendecapital gains tax = impozit pe veniturile realizate din capitalinheritance tax = taxă pe moştenirevalue added tax (VAT) = taxa pe valoare adăugată excise duty = acciză customs duty = impozit vamaladditional tax = impozit suplimentarsocial security tax = impozit de asigur ări sociale

back duty = impozit restantcurrent taxation = impozitare curentă taxable base / tax base = bază de impozitaretaxation brackets = grilă de impozitaretax rebate = rambursare a unei păr ţi a impozitului achitat



43

TEMA 9 - CONTUL DE PROFIT ŞI PIERDEREUNIT 9 - PROFIT AND LOSS ACCOUNT

~ Investment matters ~

OBIECTIVE- Însuşirea vocabularului referitor la contul de profit şi pierdere;- Cunoaşterea şi folosirea corectă a terminologiei specifice în limba

engleză.

REZUMATAceastă lecţie urmăreşte familiarizarea cu vocabularul englezesc

legat de contul de profit şi pierdere.


Mr. Grey is an American billionaire. He is a reputed magnate in theoil field with an estimated fortune of 11 billion dollars. Last year he camesecond in an important magazine’s ranking of the wealthiest people. Now heis thinking about investing some of his money in European companies. Ashe doesn’t really know how things work on the European market, he needsthe advice of a European investment analyst. So here he is now in Mr.LeBlanc’s office:“Tell me, Mr. Grey, what kind of companies would you like to invest

capital in?”“Well, that’s what I came to you about. I’m not very familiar with theEuropean market so I really don’t know what kind of investments would

bring me the most significant financial return.”“In this case I advise you to go to an investment company.”“Well, could you recommend me a good one?”“Of course. The best one I know is Inter Safe. They are part of the well-known Inter Safe investment trust, which has a very impressiveinvestment portfolio.”



44

“Do you have a telephone number of someone I could contact from InterSafe?”“Yes. This is Mrs. Schneider’s card. Feel free to call her anytime. Just tellher you’re calling from my part.”

“Thank you, Mr. LeBlanc!”“You’re welcome!”

* **

“Hello?”“Good afternoon, Mrs. Schneider. My name is Edward Gray. I come fromthe United States and I’m willing to invest in Europe. I talked to Mr. JosephLeBlanc about this matter. He recommended your investment company andhe gave me your number. Do you think we could get together and come up

with a good investment plan?”“Of course, Mr. Grey. Let’s make an appointment. Let me check my agendafirst. Let’s see… I’m free on Tuesday from 2 to 6 pm and I think I mightalso be able to find a couple of hours on Friday at noon.”“Tuesday at 2 pm would be just fine. Thank you, Mrs. Schneider. Have anice day!”“You too, Mr. Grey. See you on Tuesday!”

* **

“So tell me, Mrs. Schneider, what is the first thing I should be looking at before deciding to invest in a company?”“Well, as a potential investor, you are interested in the bottom line of thecompany’s profit and loss account because your decision to put moneyinto the business depends on the expected return on your investment.”“And what is this profit and loss account actually?”“It is one of the schedules to a balance sheet, which provides informationon the performance of a company over a specified period of time. It

basically summarizes the revenues and matches them against the expenses incurred in obtaining them. And then by subtracting expenses fromrevenues, it shows you the profit or loss the company made.”


1. Who is Mr. Grey?2. How big is his fortune?3. What has he decided to do?4. Who does he turn to for advice?5. What is Mr. LeBlanc’s recommendation?6. Who does Mr. Grey call and why?



47


Verb Nounto invest

advice

decisionto expect


1. We have to recheck our expenses. Something is not right here.2. I think you have made an excellent investment. Great job!3. That is an investment bank. She has nothing to do there.4. Hurry up! You’re going to be late for your appointment with the

investment analyst!5. He is known to be the most eccentric billionaire in the world.


1. Am uitat complet de întâlnirea pe care o aveam astăzi la ora şase cuD-nul Mihăiescu de la banca de investiţii!

2. Aceasta este o chestiune de afaceri care nu te interesează deloc.3. Ai citit articolul din Business Magazine despre cel mai prosper om de

afaceri din România?4. Doamna Peterson nu este la birou momentan; tocmai a plecat la o

conferinţă în Londra.5. Nu ştiu cum aş putea să trec peste această criză financiar ă f ăr ă

ajutorul tău.

6. Make up sentences with the following words and phrases: to invest,

profit, loss, revenues, income tax.


capital, analysis, schedule, portfolio and magnate.

8. Practice

If you were extremely wealthy, where would you invest you money?

Motivate your answer.



49

Mr. Blake: By money order, sir. And the money is expected to betransferred to our account later today.

Boss: And what is the total amount on the invoice, discount included? Mr. Blake: € 1,250. Boss: Very well, William.

The boss is gone now so Mr. Blake is once again taking hiscomfortable position and he attempts to take a little sip of that cold coffee, but… the boss bursts back in: Boss: William! Don’t you think the total amount is a little low for onehundred items?

Mr. Blake: What do you mean, sir? Boss: Well, how much did you charge per item? Mr. Blake: € 12.5, sir. Boss: What were you thinking, William? Don’t you know that the new priceis € 13?

Mr. Blake: I’m afraid I had no idea, sir. Boss: You had no idea?! Don’t mess with my nerves, William! You must be

aware of my heart problems at least… Mr. Blake: I’m sorry, sir. Boss: I’m going out now but I want this fixed by the end of the day.

No more peace and quiet for Mr. Blake… How can he fix this wholemess? He is the company’s most recent employee. This is his first weekactually. So how could he possibly know what to do? And now his mobile isringing…

Mr. Blake: Hello?Wife: Hi, dear! It’s me. I just called to see how you were doing. Iseverything OK?

Mr. Blake: Honey, I’m afraid not. I’m actually in a mess right now and Ihave to fix it ASAP.

Wife: Sorry to hear that. What’s wrong? Mr. Blake: I can’t talk right now but I’ll tell you all about it when I gethome.Wife: Well, see you later, dear, and good luck!

Mr. Blake: Thanks honey. Bye!Mr. Blake is now thinking. And he’s thinking hard. What to do?

What to do? Luckily, Jill, one of his colleagues, comes in: Jill : You look like crap William. What’s wrong?

So Mr. Blake explained everything. And Jill… well, she startedlaughing:

Jill : There’s no problem! The boss is just messing with you because you’re

the new guy. So here’s the simple solution: you’ll just send them adebit note for the extra € 50.


1. Where is Mr. Blake? What is he doing?2. What does his boss ask him?3. How many items did IncoTrust order and how much is the total

amount on the invoice?



51

discount allowed to the customer● the amount of credit notes, including VAT● the balance owing at the end of the month

CREDIT NOTE (U.K.) - it is used when a customer returns goods to a

supplier - issued by the supplier- shows the amount of money to be credited to the

customer’s account

DEBIT NOTE (U.K.) - it is the opposite of the credit note- it is used when a supplier discovers that a customer

has been undercharged (either the supplier hasinvoiced fewer goods than were supplied, or thegoods were charged at a lower price than they

should have been- it is sent to the customer, showing the amount of

money that will be debited to his account, added tothe amount already owing for the goods)

MONEY ORDER - it is issued by the customer and taken to the bank,which will transfer the stated amount to the supplier’saccount

RECEIPT - it is a proof or confirmation of a payment made

purchase order = comandă de bunuri / mărfuriinvoice = factur ă unit cost = cost pe unitatetotal cost = cost totaltrade discount = rabat comercialcash discount = reducere oferită pentru plată rapidă / în numerarcarriage charges = costuri de expediere

payment = plată terms of payment = termene de plată statement of account = 1. extras de cont

2. (aici) fişă cont client balance = 1. balanţă, echilibru2. sold, rest de plată

balance due = sold debitor balance in hand = sold creditorcredit note = notă de creditdebit note = notă de debitareto issue = a emiteissued = emis



52

to charge = a stabili / a cere un preţ to undercharge = a cere un preţ mai mic decât ar fi trebuitmoney order = ordin de plată

bank transfer = virament bancarto transfer money to an account = a vira bani într-un cont

receipt = chitanţă to fill in = a completaitem = articolASAP = as soon as possible = cât de curând posibil



text:

a. Mr. Blake’s break is interrupted by one of his colleagues. b. Mr. Blake has already sent the goods ordered by IncoTrust, but he

hasn’t filled in the invoice yet.c. IncoTrust ordered two hundred items.d. Mr. Blake offered a 10% discount for quick payment.e. IncoTrust will pay by money order in a couple of days.f. Mr. Blake charged € 13 per item instead of € 12.5.g. Mr. Blake’s wife calls him and tells him to come home ASAP.h. Jill offers Mr. Blake a simple solution: to send IncoTrust a debit note.


right:

1. purchase order a. as soon as possible2. money order b. to charge a lower price3. receipt c. money left to be paid4. unit cost d. details regarding payment

conditions5. ASAP e. a document prepared by a

company who wants to buycertain goods and sent to thecompany that will supply them

6. to undercharge f. confirmation of a payment made7. terms of payment g. a document issued by the

customer and taken to the bank,

which will transfer the statedamount to the supplier’s account8. balance due h. the cost of one item


Verb Nounto order

offer



53

to knowto laugh


1. You have to come at the office ASAP! The boss needs the report rightaway.

2. Do I really need to fill in an application?3. The amount was transferred to that account yesterday at 10 p.m.4. All of the items are mentioned in the purchase order on the table. Go

and look for yourself!5. We must reorganize our things. I can find anything in here! Where is

the statement of account?


1. Plata facturilor pentru achiziţiile de bunuri se poate face prin ordin de

plată sau cu numerar.2. Conturile contabile pot avea solduri debitoare sau solduri creditoare.3. Pentru depunerea unei sume de bani în caserie, se emite obligatoriu o

chitanţă.4. Pentru prestarea unui serviciu este obligatoriu a se emite

beneficiarului factur ă.5. Plata obligaţiilor bugetare se face în conturile destinate fiecărei

obligaţii în parte.

6. Make up sentences with the following words and phrases: office, desk,

goods, customers, to undercharge.


discount, payment, trade, price, document.

8. Practice (I)

Would you like to have your own business? Motivate your answer.

9. Practice (II)

What line of business would you like to work in? Motivate your

choice of answer.



54

REVISION

Choose the right answer:

1. Which is not a synonym for transaction:

a. deal b. statementc. operation

2. Antonym of wealth:

a. possessions b. povertyc. prosperity

3. Synonym for owner:

a. secretary b. proprietorc. attorney

4. Factory means:

a. plant b. elementc. business

5. Which is not a synonym for skill:

a. ability b. talentc. flaw

6. Delivery means:

a. demand b. supplyc. offer

7. Synonym for branch:

a. division b. restrictionc. election

8. Which is not a synonym for shipment:a. delivery



55

b. loadc. show

9. Amount means:a. error

b. evasionc. sum

10. Price means:

a. cost b. partc. payer

11. Savings means:

a. investments

b. fundsc. reserves

12. Synonym for banker:

a. sponsor b. managerc. investor

13. Personnel means:

a. employees b. workersc. employers

14. Which is not a synonym for headquarters:

a. head office b. subsidiaryc. center of operations

15. Antonym of authorization:

a. permission b. approvalc. interdiction

16. Strategy means:

a. plan b. tacticc. approach



56

17. Employee means:

a. worker b. member of staff

c. boss

18. Which is not a synonym for loan:

a. credit b. advancec. load

19. Antonym of income:

a. expenditure b. revenue

c. gain

20. Business means:

a. trade b. bankruptcyc. commerce

21. Antonym of efficient:

a. incompetent b. resourcefulc. professional

22. Goal means:

a. objective b. purposec. target

23. Synonym for research:

a. study

b. requestc. deposit

24. Department means:

a. section b. unitc. subdivision



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25. Synonym for product:

a. occupation b. merchandise

c. negotiation

26. Interest means:

a. profit b. lossc. gain

27. Synonym for campaign:

a. promotion b. circumstance

c. distribution

28. Antonym of expansion:

a. contraction b. consolidationc. confiscation

29. Position means:

a. presentation b. postc. progress

30. Synonym for agency:

a. house b. bankc. organization

31. Which is not a synonym for pension:

a. retirement fund

b. allowancec. tax

32. Salary means:

a. pay b. wagec. remuneration



58

33. Synonym for fee:

a. charge b. income

c. interest

34. Work means:

a. employment b. occupationc. job

35. Pensioner means:

a. retired person b. worker

c. employee

36. Synonym for budget:

a. financial statement b. businessc. corporation

37. Tycoon means:

a. magnate b. business personc. industrialist

38. Synonym for tax:

a. duty b. tagc. test

39. Inheritance means:

a. legacy

b. birthrightc. heritage

40. Which is not a synonym for social:

a. public b. communalc. seasonal



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41. Synonym for company:

a. draft b. corporation

c. market

42. Portfolio means:

a. collection b. rangec. assortment

43. Synonym for schedule:

a. agenda b. timetable

c. calendar

44. Synonym for expense:

a. cost b. expenditurec. disbursement

45. Which is not a synonym for capital:

a. assets b. resourcesc. goods

46. Item means:

a. article b. piecec. thing

47. Synonym for purchase:

a. acquisition

b. salec. trade

48. Discount means:

a. reduction b. price cutc. markdown



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49. Synonym for office:

a. headquarters b. place of work

c. bureau

50. Money means:a. cash

b. currencyc. capital.



BIBLIOGRAFIE

1. Caciuc, Leonora; Costea, Simona - Contabilitate. Teorie şi practică,Ed. Augusta, Timişoara, 1990

2. Cox, D. - Success in Book-Keeping & Accounts, Hodder Murray,1990

3. Dansby, Robert L.; Kalister, Burton S.; Strupeck, C. David - College

Accounting , Prentice-Hall Inc., New Jersey, 19894. Marcheteau, M. Berman - Business & Economics, Ed. Teora,

Bucureşti, 20045. Năstăsescu, Violeta - Dic ţ ionar economic englez-român, roman-

englez , Ed. Niculescu, Bucureşti, 20076. Nikolai, Loren A.; Bazley, John D.; Stallman, James C. - Principles

of Accounting , Pws-Kent Publishing Company, Boston, 19907. *** Oxford business. Dic ţ ionar englez-român, Ed. BIC ALL,

Bucureşti, 2007

76586167 58875262 engleza pentru contabilitate

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