Ingles Comercial Basico Formador

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Inglês Comercial Básico Guia do Formador 
 
 
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Colecção MANUAIS PARA APOIO À FORMAÇÃO EM CIÊNCIAS EMPRESARIAIS 
Título Inglês Comercial Básico 
Suporte Didáctico Guia do Formador 
Coordenação e Revisão Pedagógica IEFP – Instituto do Emprego e Formação Profissional - 
Departamento de Formação Profissional 
Coordenação e Revisão Técnica ISG – Instituto Superior de Gestão 
Autor Anabela Horta/ISG 
Capa IEFP 
Maquetagem ISG 
Montagem ISG 
Impressão e Acabamento ISG 
Propriedade Instituto do Emprego e Formação Profissional, Av. José 
Malhoa, 11 1099-018 Lisboa 
Edição Portugal, Lisboa, Dezembro de 2004 
Tiragem 100 exemplares 
 
 
 
 
 
Copyright, 2004 
Todos os direitos reservados ao IEFP 
Nenhuma parte deste título pode ser reproduzido ou transmitido, 
por qualquer forma ou processo sem o conhecimento prévio, por escrito, do IEFP 
 
 
 
 
Índice Geral
1. Objectivos Globais do Guia..................................................................................................... 3
2. Pré−requisitos dos Formandos................................................................................................ 3
3. Perfil Do Formador.................................................................................................................. 4
4. Campo de Aplicação do Guia.................................................................................................. 4
5. Plano De Desenvolvimento do Módulo/das Unidades Temáticas............................................ 5
6. Orientações Metodológicas Recomendadas ........................................................................... 8
7. Recursos Didácticos ............................................................................................................... 9
8. Bibliografia Recomendada .................................................................................................... 10
I. THE NUMBERS COUNT.........................................................................................11
1. Resumo........................................................................................................................ 13
2. Plano das Sessões....................................................................................................... 14
3. Actividades / Avaliação................................................................................................. 17
4. Transparências............................................................................................................. 32
5. Textos Complementares para o Formador ................................................................... 69
II. ACCOUNTING SYSTEMS .....................................................................................79
1. Resumo........................................................................................................................ 81
2. Plano das Sessões....................................................................................................... 82
3. Actividades / Avaliação................................................................................................. 85
4. Transparências........................................................................................................... 104
5. Textos Complementares para o Formador ................................................................. 134
III. THE MANAGEMENT PROCESS AND ACCOUNTING ........................................145
1. Resumo...................................................................................................................... 147
2. Plano das Sessões..................................................................................................... 148
3. Actividades / Avaliação............................................................................................... 150
4. Transparências...........................................................................................................159
5. Textos Complementares para o Formador..................................................................182
IV. THE ACCOUNTANT’S ROLE IN A BUSINNESS ORGANISATION ....................... 193
1. Resumo......................................................................................................................195
2. Plano das Sessões .....................................................................................................196
3. Actividades / Avaliação...............................................................................................198
4. Transparências...........................................................................................................210
5. Textos Complementares para o Formador..................................................................225
V. THE ACCOUNTS DEPARTMENT ......................................................................... 227
1. Resumo......................................................................................................................229
2. Plano das Sessões .....................................................................................................230
3. Actividades / Avaliação...............................................................................................231
4. Transparências...........................................................................................................242
5. Textos Complementares para o Formador..................................................................257
VI. BUSINESS CORRESPONDENCE......................................................................... 263
1. Resumo......................................................................................................................265
2. Plano das Sessões .....................................................................................................266
3. Actividades / Avaliação...............................................................................................268
4. Transparências...........................................................................................................277
5. Textos Complementares para o Formador..................................................................295
FICHAS DE AVALIAÇÃO GLOBAL.......................................................................... 311
BIBLIOGRAFIA CONSULTADA................................................................................. 325
APRESENTACAO GLOBAL DO MÓDULO IEFP
1. OBJECTIVOS GLOBAIS DO GUIA
O Guia do Formador de Inglês Comercial I foi desenvolvido a partir do guia de formando e tem
como principais objectivos:
• Preparar previamente os formadores para o perfil tipo de formandos que irão encontrar em sala,
de forma a adequarem as matérias leccionadas às expectativas e grau de conhecimento detido
pelos formandos;
• Apresentar um conjunto de indicações metodológicas e recursos, com o propósito de
desenvolver o interesse e motivar os formandos para a aprendizagem das matérias leccionadas;
• Especificar conhecimentos e capacidades que devem ser detidas pelo formador, de forma atingir
os objectivos das unidades temáticas que compõem o módulo de Inglês I;
2. PRÉ−−REQUISITOS DOS FORMANDOS
Este manual será utilizado maioritariamente nas seguintes saídas profissionais: Técnico
administrativo, Comercial ou assistente do departamento comercial; para estas características de
formandos, os requisitos necessários são:
Idade >= 17 anos;
Habilitação escolar: 9º ano de escolaridade ou equivalente;
Candidatos ao primeiro emprego ou desempregados.
O curso de Inglês Comercial I tem como objectivo atingir os seguintes pontos:
• Desenvolver, enriquecer e consolidar os conhecimentos dos formandos em Inglês.
• Introduzir os formandos a um conhecimento lexical elementar e também especializado.
• Abordar temáticas ligadas ao mundo da gestão e da administraçãode empresas.
IEFP APRESENTACAO GLOBAL DO MÓDULO
3. PERFIL DO FORMADOR
Competência Técnica Aquisição da Competência
• Conhecimentos da Língua Inglesa utilizada no
âmbito da gestão ou da administração de
empresas.
• Ser fluente em Inglês a fim de poder utilizar a
língua inglesa como meio principal de
comunicação dentro e fora da sala de
formação.
Licenciatura de Língua Inglesa.
4. CAMPO DE APLICAÇÃO DO GUIA
Este guia destina-se a orientar a formação profissional específica na área do Inglês Comercial I.
Modalidades de Formação Qualificação Inicial e
Profissional
Área Profissional Serviços Comerciais,
Administrativos e Financeiros
Família Profissional Serviços Administrativos,
Contabilísticos e Financeiros
Curso de Formação Inglês Comercial I
Saída Profissional Técnico administrativo,
Comercial ou assistente do
departamento comercial
APRESENTACAO GLOBAL DO MÓDULO IEFP
5. PLANO DE DESENVOLVIMENTO DO MÓDULO/DAS UNIDADES TEMÁTICAS
Unidades Temáticas Objectivos Duração
(Horas)
Chapter I:
The Numbers Count
Consolidar as bases gramaticais e lexicais.
Aplicar as estruturas gramaticais e os termos de
vocabulário adquiridos neste capítulo, tanto em
expressão oral como escrita.
Descobrir o que é a contabilidade, a sua origem,
e métodos mais utilizados e princípios.
Reconhecer as características dos principais
utilizadores de dados contabilísticos e as suas
necessidades.
Identificar as principais diferenças existindo entre
contabilidade financeira e contabilidade de
gestão.
Reconhecer a necessidade e o significado dos
dados contabilísticos
• Gramática : 5
• Vocabulário: 5
• Textos: 5
Chapter II:
Accounting Systems
Identificar as principais formas verbais.
Reconhecer e aplicar as características do
Presente e do Futuro.
Utilizar os principais pronomes interrogativos e
relativos.
Distinguir e aplicar as preposições e advérbios de
lugar.
Ser capaz de distinguir lugares e indicar
direcções.
Descrever pessoas, sensações, sentimentos,
emoções.
Identificar e utilizar os termos mais utilizados em
transacções comerciais internacionais.
Reconhecer os termos de contabilidade mais
comuns.
Explicar a necessidade de utilizar sistemas de
contabilidade.
Conseguir efectuar uma transação comercial
internacional.
• Gramática: 4
• Vocabulário: 4
• Textos: 7
IEFP APRESENTACAO GLOBAL DO MÓDULO
Chapter III:
The Management
Process and Accounting
Aplicar os tempos do Passado.
Conhecer os verbos irregulares mais usados.
Reconhecer e utilizar alguns dos “Phrasal Verbs”
mais comuns.
Reconhecer e utilizar verbos e termos técnicos
ligados à administração de empresas.
Explicar a importância do planeamento e controlo
numa empresa.
Identificar os diversos factores que devem
constar num orçamento.
Ser capaz de delinear os grandes traços de um
relatório de actividades de uma empresa.
Acompanhar todo o processo de um cliente
desde a encomenda até ao pagamento.
• Gramática: 6
• Vocabulário: 2
• Textos: 7
Chapter IV:
The Accountant’s Role in
a Business Organisation
Utilizar os tempos do condicional.
Reconhecer as peculiaridades de alguns verbos
da língua Inglesa.
Aplicar a regra da correspondência dos tempos
verbais.
Reconhecer e utilizar termos legais.
Definir o papel de um contabilista.
Argumentar sobre a necessidade de obedecer a
regras éticas no mundo dos técnicos de contas.
• Gramática: 7
• Vocabulário: 4
• Textos: 4
Chapter V:
The Accounts
Department
Identificar e utilizar os graus dos adjectivos.
Formar adjectivos e substantivos a partir de
prefixos e sufixos.
Reconhecer e utilizar o caso possessivo.
Identificar e aplicar termos técnicos de
contabilidade.
Registar dados contabilísticos.
Efectuar uma folha de balanço.
• Gramática: 6
• Vocabulário: 3
• Textos: 6
APRESENTACAO GLOBAL DO MÓDULO IEFP
Chapter VI:
Business
Correspondence
Identificar e utilizar a Voz Passiva e o Discurso
Indirecto.
Avaliar os conhecimentos sintácticos adquiridos
ao longo do módulo.
Identificar e utilizar termos de ligação na
expressão escrita.
Aplicar termos e expressões próprios à
correspondência comercial.
Escrever várias cartas comerciais.
• Gramática: 6
• Vocabulário: 2
• Textos: 7
TOTAL:
90 HORAS
IEFP APRESENTACAO GLOBAL DO MÓDULO
6. ORIENTAÇÕES METODOLÓGICAS RECOMENDADAS
Iniciar sempre uma unidade temática com sessões de gramática acompanhadas da resolução de
exercícios de aplicação das estruturas sintácticas aprendidas. Estas serão seguidas de sessões
centradas sobre a aprendizagem de termos de vocabulário elementar e técnico.
Os textos destacam alguns dos aspectos principais da temática abordada na unidade e são
acompanhados da resolução de exercícios práticos exemplificativos.
A leitura de revistas de grande informação ou revistas especializadas em gestão é aconselhada.
APRESENTACAO GLOBAL DO MÓDULO IEFP
7. RECURSOS DIDÁCTICOS
• Um retroprojector com uma lâmpada sobressalente.
• Dicionários Inglês-Português / Português-Inglês ou unilíngue em Inglês.
• Revistas: Time ou Newsweek; Business Week; Fortune; Harvard Business Review, The
Economist.
• Jornal: Financial Times; Wall Street.
IEFP APRESENTACAO GLOBAL DO MÓDULO
8. BIBLIOGRAFIA RECOMENDADA
SANDLER, P.L. e C.L.Stott (1987), Manage with English, Oxford Univ Press. Londres
TULIS, G. e M. Lannon (1997), Insights into Business, Nelson English Teaching, Londres
BRIEGER, N. e J. Comfort (1998), Finance, Prentice-Hall International, Londres
BRIEGER, N. e G. Sweeney (2000), The Language of Business English, Longman, Londres
HEDGES, R. (2002), Running your own Business, Law Pack, Londres
ACCOUNTING
ENGLISH I
I. THE NUMBERS COUNT
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1. RESUMO
 1. O conhecimento das regras de aplicação dos artigos definido e indefinido, dos pronomes
pessoais sujeito e objecto, dos adjectivos possessivos, da posição dos adjectivos, dos
demonstrativos e a introdução à utilização dos auxiliares “to Be” e “to Have” constituem a
primeira parte deste capítulo. São as bases gramaticais indispensáveis a uma aprendizagem
sólida da língua Inglesa.
 2. Conhecer o alfabeto em Inglês evita muitos erros de leitura e pronunciação; é então a partir do
seu estudo que se inicia esta segunda parte do Primeiro capítulo dedicada ao vocabulário
elementar. Seguem-se os números cardinais e ordinais, as profissões com definições em
Inglês, e os objectos e tarefas familiares do dia-a-dia de uma secretária. Contudo, os
escritórios não são apenas locais de trabalho, mas sim também evidências de uma evolução
económica, cultural e social, como o texto “Old and New Offices” o demonstra.
 3. A contabilidade envolve várias componentes e tarefas. Esta terceira parte do Primeiro capítulo é
dedicada à sua introdução, e à sua evolução histórica.
 4. Os dados que a contabilidade pode fornecer são infinitos e por conseqüência complexos. Daí a
necessidade de seleccionar a informação que é fornecida pelos serviços de contabilidade
segundo os diferentes utilizadores desses dados.
 5. Os números em si podem não ter nenhum significado, daí a necessidade de os contextualizar.
 6. Esta parte termina com a identificação de algumas das tarefas mais comuns e mais importantes
do dia-a-dia de uma secretária ou recepcionista.
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2. PLANO DAS SESSÕES
Conteúdo Metodologia Meios
Didácticos
Duração
(horas)
I- Grammar
1. Definite and
Indefinite
Articles
Mencionar as regras de utilização dos artigos,
focando as suas excepções e omissões.
Dar exemplos e efectuar os exercícios.
Acetatos 1:30
2. Personal
Pronouns
Relembrar a utilização dos Pronomes Pessoais.
Efectuar os exercícios.
Acetatos 00:30
3. The Adjectives Relembrar a posição dos adjectivos.
Mencionar que os adjectivos possessivos em Inglês
focam a pessoa que possui ou que se relaciona com
objecto e não, como em Português o objecto de
posse.
Efectuar os exercícios.
Acetatos 01:30
4. To Be &To
Have
Relembrar as conjugações de “to Be” e de “toHave”,
tanto no Presente como no Simple Past.
Mencionar as utilizações idiomáticas destes
auxiliares, exemplificando.
Efectuar os exercícios de aplicação.
Acetatos 1:00
5. There + Be Relembrar que “there + be” corresponde ao Verbo
“haver” em português.
Indicar que:
There + is / was + complemento no Singular
There are / were + complemento no Plural
Efectuar o exercício de aplicação.
Acetatos 1:00
6.
Demonstratives Relembrar que são os únicos adjectivos que têm um
plural e que são utilizados para situar a distância
relativa em que se encontram os objectos em relação
ao narrador.
Efectuar os exercícios.
Acetatos 00:50
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II- Vocabulary
7. The Alphabet Ler o alfabeto e sublinhar as suas peculiaridades.
Soletrar as palavras propostas.
Acetatos 00:30
8. The Numbers Relembrar os cardinais e ordinais
Efectuar o exercício.
Acetatos 00:30
9. The Jobs Acetatos 00:30
10. Office
Furniture and
Stationery
Ler as definições propostas pelo Dicionário Collins
Concise English.
Efectuar a expressão escrita proposta.
Corrigir e explicar os erros cometidos no quadro.
Identificar os objectos e mobiliário mais comuns que
se encontram num escritório.
Acetatos 01:00
11. Old and New
Offices
Ler o texto e sublinhar as suas ideias principais.
Efectuar a expressão escrita proposta.
Corrigir e explicar os erros cometidos no quadro.
Acetatos 00:40
12. Secretarial
Vocabulary
Ler os termos de vocabulário propostos e a sua
tradução.
Acetatos 00:30
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III-Texts
13. Accounting
Fundamentals
Efectuar as perguntas em destaque nas
transparências e ouvir as propostas dos formandos.
De seguida revelar as respostas possíveis.
Destacar os principais utilizadores de dados
Contabilísticos.
Identificar as características das diversas
Contabilidades.
Mencionar os Princípios da Contabilidade.
Acetatos 3:00
14. What do
Numbers
Mean?
Identificar as utilizações e significados possíveis dos
dados numéricos, de uma forma geral e de seguida
focar o seu impacto na gestão das empresas através
dos dados fornecidos pelos serviços de
contabilidade.
Acetatos 01:30
15. Secretarial
Tasks
Identificar as várias tarefas de uma secretária ou
recepcionista através das propostas efectuadas pelos
formandos.
Mencionar algumas das expressões orais mais
comuns numa conversa telefónica entre uma
secretária ou recepcionista e o interlocutor.
Acetatos 00:30
Total:
15 horas
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3. ACTIVIDADES / AVALIAÇÃO
Exercises (Manual do Formando−−pág. 10)
1. Write the right indefinite article of the following nouns in the corresponding column: (20 Marks)
(1) apple tree (2) windy day
(3) holy day (4) accountant
(5) executive (6) appointment
(7) email (8) offshore account
(9) availability (10) exhibition
(11) job application (12) hotel
(13) delay (14) deadline
(15) requirement (16) loss
(17) advertiser (18) planning
(19) manager (20) organisation
 (2) a (1)an
(3) a (4) an
(11) a (5) an
(12) a (6) an
(13) a (7) an
(14) a (8) an
(15) a (9) an
(16) a (10) an
(18) a (17) an
(19) a (20) an
A AN
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Multiple Choice Questions:
2. Put a circle around the letter corresponding to the right answer:
(20 Marks)
 1) ……. Winter is always cold in Wales.
a) 0
b) the
c) a
d) an
 2) ……. Next summer John is going camping in ……. United Kingdom.
a) 0 …. 0
b) 0 …. the
c) the …. the
d) the …. 0
 3) ……. following day Sarah was back ……. home.
a) 0 … 0
b) 0 … the
c) the … the
d) the … 0
 4) ……. next few days will be decisive for the future of …….Government.
a) 0 … 0
b) 0 … the
c) the … the
d) the … 0
 5) By ……. next winter, the building will be opened as ……. symbol of peaceful cooperation.
a) 0 … a
b) the … the
c) the … a
d) 0 … 0
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 6) ……. Queen Victoria was called to ……. throne when she was eighteen years old.
a) 0 … 0
b) 0 … the
c) the … the
d) the … 0
 7. 
 7) She doesn’t like ……. alcoholic drinks, except for ……. French Champagne.
a) 0 … 0
b) 0 … the
c) the … the
d) the … 0
 8) I only drink ……. red wine produced in this region.
a) 0
b) the
c) a
d) an
 9) The heads of Department are discussing ……. advantages and ……. disadvantages of the
measure.
a) the … the
b) 0 … 0
c) 0 … the
d) the … 0
 10) We danced …….
a) all the night long
b) the all night long
c) all night long
d) the all night
 11) …….man is now able to live for several months in …….space.
a) 0 … 0
b) 0 … the
c) the … the
d) the … 0
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 12) ……. honest accounting agent is ……. essential member in an organisation.
a) a… a
b) a ... an
c) an ... a
d) an ... an
 13) Mrs Thatcher had been ……. MP before becoming Prime Minister.
a) a
b) 0
c) an
d) an
 14) John Smith has just been appointed ……. Chairman of the Board of …….. Directors.
a) a … 0
b) 0 ... 0
c) the ...0
d) the ... the
 15) Shall we go for ……. walk after ……. dinner?
a) the … the
b) 0 … 0
c) a … 0
d) a … the
 16) The children were watching ……. television while their mother was …….. phone.
a) the … on
b) 0 … on
c) the … on the
d) 0 … on the
 17) I mean nothing of ……. kind.
a) the
b) a
c) 0
d) such
 18) ……. drivers should have ……. higher sense of responsibility.
a) most of the … a
b) most …. a
c) most of the … 0
d) the most of the … the
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 19) John Fitzgerald Kennedy did what he thought was …….
a) best
b) the best
c) the best one
d) either b) or c)
 20) There are many …. without …. sense of humour.
a) intelligent men … 0
b) an intelligent men … a
c) an intelligent man … 0
d) an intelligent man … a
3. Fill in the blanks of the following sentences with the correct article but if you consider that no
article is needed then write: ( 0 ). (10 Marks)
 1). (0) Chinese cooking and (0) French cooking are said to be (the) best in (the) world.
 2). Do you appreciate (the) humour of this story?
 3). He is very fond of …(0).. birds.
 4). What (a) lovely little girl she is!
 5). She was (a) close friend of President Roosevelt.
 6). (0) television and (0) radio are essential sources of information.
 7). Janice wants to be (a) pilot.
 8). (0) global warming is increasing the level of (the) oceans and destroying most of (the)
earth’s natural beauties.
 9). (0) Summer is my favourite moment of (the) year.
 10). Sometimes business organisations need to be restructured from (the). top to (the)
bottom.
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Exercises (Manual do Formando−−pág. 19)
1. Fill in the blanks with IT whenever it is needed. (10 Marks)
 1. We all found (0) very boring to attend such a lecture.
 2. As it often happens in winter, this town was once again flooded.
 3. They took it for granted that they were getting a raise.
 4. Edward worked more than it was required.
 5. I found it interesting to be part of such an event.
 6. You’ve heard it said, but you can’t be sure of …..
 7. The Japanese are tough business men, as it is well known.
 8. The interview was more delicate than it had been expected.
 9. It. was worth (0) to have watched such a great film.
 10. The Americans love to bet on anything. Everybody knows it.
2. Fill in the blanks with the correct personal pronoun. It can be either Subject or Object.
(10 Marks)
 1. Don’t be afraid, Jane, but I think that man has been following us since we got off the bus.
 2. Why is our boss shouting at everyone today. What’s the matter with him.
 3. Michael and Thomas work well together they make a good team.
 4. Carol is getting married, next month. What can we offer her?5. Where are my glasses? I can’t find them.
 6. Both Sue and I are invited to a party, but neither of us wants to go.
 7. Hurry up, David! You are going to miss your bus as it will not waste time waiting for you.
 8. This is not Jim’s bag. It doesn’t belong to him.
 9. Oh, look at me! I’m all dirty now!
 10. One of Marilyn Monroe’s best films is “Some Like it Hot!”.
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Exercises (Manual do Formando−−pág. 23)
1. Complete the following sentences with the right possessive adjective or personal pronoun:
(10 Marks)
Tim woke up and rubbed (1) his eyes softly. He could see the whole city and (2) its
cathedral from (3) his bedroom. Tim invited Miss Moore as he wanted to show (4) her how
beautiful the city of Canterbury can be, at dawn.
They were going to have breakfast in (5) their favourite little pub. It was in that place that
they had met for the first time. Any one who saw (6) them that morning understood they
were deeply in love with each other. Miss Moore works for Tim, occasionally. She is (7) his
lawyer and he is very proud of (8) her skills in defending all (9) his cases. She would say
that she is just doing (10) her job.
2. Put a circle around the correct answer:(10 Marks)
1. Half an adult’s working life is spent carrying out …. occupation.
a) their
b) its
c) his
d) one’s
2. I’ve got her phone number, but I don’t think I’ve got …
a) Yours
b) your
c) your one
d) you
3. Is there any evidence that the weapon was …
a) to him
b) of his own
c) his
d) one’s own
4. I don’t have a camera, but Jane is willing to lend me …
a) that of hers
b) her one
c) hers
d) one’s own
5. If you don’t have yours, take …
a) someone else’s
b) someone else
c) from someone else
d) to someone else
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Exercises (Manual do Formando−−pág. 32)
1. Put the following sentences at the Interrogative form:
(10 Marks)
 1) They are waiting for me at the office.
(Are they waiting for me at the office?)
 2) The receptionist has got a new car.
( Has the receptionist got a new car?)
 3) She had an old computer, last year.
(Did she have an old computer, last year?)
 4) You have a brand new desk.
(Do you have a brand new desk?)
 5) We have a bath every day.
(Do we have a bath every day?)
 6) James is a hard worker.
(Is James a hard worker?)
 7) You are cold.
(Are you cold?)
 8) Jane is having her tea-break now.
(Is Jane having her tea-break now?)
 9) Their boss is almost 50.
(Is their boss almost 50?)
 10) Sean has lunch at 1 p.m.
(Does Sean have lunch at 1 p.m.?)
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2. Translate into English:
(10 Marks)
 1) Quantos livros ainda estão em cima da secretária?
(How many books are still on the desk?)
 2) Que idade tinhas quando começaste a trabalhar?
(How old were you when you started working?)
 3) Qual é o comprimento daquela prateleira?
(How long is that shelf?)
 4) Quanto custa esta caneta?
(How much is this pen?)
 5) Tenho medo de aranhas.
(I am afraid of spiders.)
 6) Tens fome?
(Are you hungry?)
 7) Thomas tem muita sorte porque vai de férias amanhã.
(Thomas is very lucky because he will be going on holidays tomorrow.)
 8) Farias melhor em correr se queres apanhar o combóio das 8:00.
(You had better run if you want to catch the 8 o’clock train.)
 9) Ela tem tanto sono que os olhos estão quase a fechar-se.
(She is so sleepy that her eyes are almost closing.)
 10) Vou dar uma grande festa em honra de meus pais Sábado que vem.
(Next Saturday, I am going to have a big party in honour of my parents.)
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Exercises (Manual do Formando−−pág. 36)
Fill in the blanks with the correct form of “There + to be”:
(10 Marks)
 1) There is no more tea left.
 2) There are too many cars in the cities.
 3) Listen! The weather forecast is announcing that there will be plenty of snow on the
mountains tomorrow.
 4) Is there any icecream in the freezer?
 5) There have been many artistic trends since 1850 until nowadays.
 6) There are not many pandas left in the wild mountains of China.
 7) There is somebody on the phone for you.
 8) The doctor said that there is nothing wrong with the children.
 9) There is no point in doing that!
 10) There are two policemen at the door.
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Exercises (Manual do Formando−−pág. 40)
Fill in the blanks with the Demonstratives: This, That, These, Those:
(10 Marks)
 1) I like this film. I am glad we are going to see it.
 2) Are you coming with me this evening?
 3) I prefer working on this computer program than on that one.
 4) Could you give me that file over there?
 5) This is a serious problem, isn’t it? We have to solve it at once.
 6) Hello! These are Janice and Jonathan. They are very good friends of mine.
 7) That was not a nice thing to do. Look! He is sad, now.
 8) You’ve been much too busy, these days. We haven’t had time to have lunch together.
 9) Look at those people who are coming towards us. Do you know them?
 10) When I was a student I used to travel a lot. Those were the good old days!
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Exercises (Manual do Formando−−pág. 43)
Write the following numbers in full. Each correct answer: 0.5 // (Total mark: 20)
1… … One … … … … … … … 2… … Two … … … … … … … 3… … Three … … … … … …
4… … Four … … … … … … 5… … Five … … … … … … … 8… … Eight … … … … … …
9… … Nine … … … … … … 11… … Eleven … … … … … 12… … Twelve … … … … …
13… … Thirteen … … … … … 14… … Fourteen … … … … 15… … Fifteen … … … … …
17… … Seventeen … … … … 20…… Twenty … … … … … 23… … Twenty three … … …
28… … Twenty eight … … … 30… … Thirty … … … … … … 32… … Tirthy two … … … …
33… … Thirty three … … … 46… … Fouty six … … … … 55… … Fifty five … … … … …
61… … Sixty one … … … … 73… … Seventy three … … … 88… … Eighty eight … … …
90… … Ninety … … … … … … … …… … … 100… … … One hundred … … … … … …… …
110 …One hundred and ten ………………………………………………………………………………
346…… Three hundred and fourty six ……………………………………………………………………
532 …… Five hundred and thirty two …………………………………………………………………
8992… … Eight thousand nine hundred and ninety two … … … … … … … …… … … …… …
100000… … One hundred thousand … … … 418… … Four hundred and eighteen … … …
1st … … First … … … … … … … …… … … …
2nd … … Second … … … … … … … …… … … …
3rd… … Third … … … … … … …… … … …
5th … … Fifth … … … … … … … …… … … …
6th … … Fifth … … … … … … … …… … … …
8th … … Eigth … … … … … … … …… … … …
11th … …Eleventh … … … … … … …… … … …
12th … …Twelveth … … … … … … … …… … … …
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Exercises (Manual do Formando−−pág. 50)
 (20 Marks)
1. Mention your current profession and describe what are your main professional tasks.
2. Is it what you always wanted to do? If it isn’t, tell the group what you would like to be and what
do you think are that job’s main particularities.
Write your text here:
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Exercises (Manual do Formando−−pág. 54)
Written expression:
(20 Marks)
1. How could you describe the offices and working surroundings of the future?
2. How would you imagine life in a futuristic city?
Try to write two articles on these two topics.
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Exercises (Manual do Formando−−pág. 72)
 1. Write an essay on the part played by a secretary in a business organisation. Show the positive
and negative aspects of her job. Do not forget to mention some of her responsibilities and daily
tasks.
 2. Write a conversation that a secretary and a client are having on the telephone. Imagine that
they already know each other well and she has to put himthrough to her boss, or try to
schedule a meeting for him.
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4. TRANSPARÊNCIAS
I. GRAMMAR
1. The Definite and Indefinite Articles
Use of the ARTICLES
With: THE
(o ; a ; os ; as )
A / An
(um ; uma)
No Article
1. Countable
words at the
Singular
(book, pen,
bag, any other
object…)
When the noun is
determined by the
context, or if the noun is
being mentioned again.
Ex: The book on the table
over there is mine.
A / An are only used
with a singular noun.
a) It is used when
the noun is not
determined. It can
be any one.
Ex: Did you find a
book on a table,
yesterday?
b) It is used in a
phrase which
describes
something.
Ex: She was wearing
a black hat and a grey
coat.
c) To classify or
define something.
Ex: The song is a
lullaby.
d) To mention
someone’s job.
Ex: He is an
accountant.
2. Countable
words at the
Plural
When the noun is
defined, or when its
meaning is delimited by
the context.
Ex: The old books I
offered you are rare.
When used as a generality
and before an adjective +
noun (expressing a
generality).
Ex: Old books are one of
my passions.
Ex: French bread
Greek civilisation
Modern languages
Rock music
Chamber music
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3. Uncountable
words at the
Singular, as
they always
are.
(luggage,
advice,
furniture, love,
any raw
material)
When determined by the
context:
Ex: The love feel for you
is limitless I.
When used as a generality.
Ex: Love is …
4. Countable
words at the
Singular and
uncountable
words may be
determined by:
 i. a clause or
phrase that
determines its
meaning
 ii. with “of”
 iii. by the context
 iv. by an adjective
that determines
its meaning and
turns it into a
name
a) Ex: The man I told
you about is now my
boss.
b) Ex: The yellows of
Van Gogh’s
paintings.
c) Ex: Tell me the truth.
d) Ex: The Black Death
e) Ex:The Black Plague
a) Ex: Their boss, a
self-made man, is
the owner of the
factory.
b) “of” + indefinite
article: It links two
nouns when the
first qualifies the
second.
Ex: Jim is a fool of a
boy.
c) The indefinite
article is used
after a preposition
(with, without, in,
as,…)
Ex: I am all wet
because this morning I
left home without an
umbrella.
d) It is used after
“such” and “what”
to express an
emotion or an
opinion.
Ex: - You have such a
beautiful house!
Ex: What a shame!
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5. Nouns implying
that someone
or something is
unique
a) (The elements (the
wind, the rain…)
b) The planets (the
earth), but in science
fiction novels we may
find them without the
definite article.
c) The titles (the Queen,
the President) but
they can also be
followed by “of” (the
Queen of England)
d) Something or
someone outstanding
the rest by its
excellence (He is the
doctor in town)
e) The institutions (The
Police, the Church,
the Press)
EXCEPTIONS:
• Parliament (= The
Houses of Parliament)
• Justice
6. Inventions Ex: the radio, the
telephone, the Internet
EXCEPTION:
• Television
7. Precise literary
genres
Ex: the sonnet, the novel,
the essay
When the literary genre is
vague, it is considered as a
generality and is not preceded
by the definite article.
Ex: prose and verse, poetry…
8. Categories,
fauna and flora
Ex: the mammals, the
dog, the pine tree
In common speech, the plural
without the article is often
used.
Ex: Dogs are good
companions.
EXCEPTION:
Man and woman are never
preceded by the definite article
when they are used as a
category.
Ex: Man is a wolf to Man
We also omit the article when
they are preceded by an
adjective, but they still must be
considered as a generality.
Ex: Modern man
CAREFUL:
The American woman
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9. Names EXCEPTIONS:
a) “Emperor” is always
preceded by the
definite article.
Ex:The Emperor
Alexander
b) The + adjective +
name
Ex: The eccentric Dali
c) The name of a people
Ex: The English (=English
people)
d) Nationalities
The + plural : to
mention the whole
nation or its
representatives
Ex: The Italians are a
very welcoming people.
e) Countries which are
a union of states or
islands are
considered plural
names, and
are preceded by the
definite article.
Ex: The United Kingdom,
The United States of
America, the Azores
f) The names of rivers.
Ex: The Thames (o
Tamisa)
g) Mountains
Ex: The Himalayas, the
Alps.
h) The seas and
oceans:
Ex: The Mediterranean
Sea, The Atlantic Ocean,
the Channel
a) Before a title followed by a
name:
Ex: Queen Elizabeth,
President Kennedy
b) Familiar adjective + name.
The article may be omitted or
used to describe the behaviour
of the average country man.
Ex: Americans are constantly
changing jobs.
c) Geographic names;
countries, continents,
provinces at the Singular
are never preceded by the
article.
Ex: France, Italy,
Japan,Portugal.
EXCEPTIONS :
The Congo, the Crimea, the
Lebanon, the Netherlands, the
Sahara, the Sudan, the
Transvaal, the Tyrol, the
Ukraine. The Ruhr, the Saar.
d) Mountain tops:
Ex: Mount Everest,
Kilimandjaro
EXCEPTION:
The Matterhorn (o Monte
Cervin)
The names of lakes, bays,
capes, islands are not
preceded by the definite
article.
Ex: Cape Cod, Lake Leman.
EXCEPTION :
When they include “of”.
The Lake of Geneva, The Isle
of Wight, The Cape of Good
Hope.
e) Street names and
monuments.
Ex: Oxford Street,
Westminster Abbaye.
EXCEPTIONS:
The Champs Elysées, the
Eiffel Tower.
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10. Particular
cases
a) Abstract nouns
Ex: the mind, the soul, the
heart, the body, the brain
b) Expressions with
time:
• All the week (= all
week)
• All the year round
• In the past
• In the future
1. With a unity, a
measure:
Ex:-
• Twice a year.
• An hour
2. It is often used in
titles of works of
art:
Ex: A Farewell to
Arms (by Hemingway)
f) Intelligence, accountability,
Nature, Heaven, Hell.
g) Notions of time:
• The seasons:
Ex: Winter, Summer
• The days of the week:
Ex: Sunday, Monday
• The months of the year:
Ex: August, September
• Holidays:
Ex: Christmas
h) Meals, games, sports,
illnesses
Ex:
• I have lunch at 12:00
• She has cancer.
• He plays tennis every day.
• Newspapers headlines
11. Idiomatic
expressions
To be in the right / wrong To have a headache
To have a sense of
humour.
To make a noise/a
fuss
To be in a hurry
To be at a loss
To set an example
To do two things at a
time
To walk hand in hand
From top to bottom
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Pronunciation of the definite article “THE”:
a) It is pronounced (da) before a phonetic consonant :
Ex: the table, the wind, the house, the year, the university, the European Community, the United
States of America, the one.
b) It is pronounced (di) before a phonetic vowel and when the “h” is mute (heir, hour, honest,
honour).
Ex: the eyes, the M.P, the R.A.F.
The correct pronunciation of the article is important in order to recognise such words as:
• hair / air / heir
• heel / eel
• hill / ill
Difference between “a” and “an”.
a) “A” is used before a phonetic consonant and a pronounced “h”:
Ex: a book, a helmet, a union, a year, a one-eyed man, a hero.
b) “An” is used before a phonetic vowel, a mute “h” and a word starting with “h” stressed on the
second syllable:
Ex: an X-ray, an hour, an historic celebration, an heroic deed.
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2. Personal Pronouns
Personal Pronouns SUBJECT Personal Pronouns OBJECT
1st I (eu)
 Ex: I live in Lisbon.
 Me (me / mim)
 Look at me.
2nd You (tu)
 Ex: You work in an office
 You (te / ti)
 He needs you.
3rd F. She (ela)
 Ex: She likes tea.
 Her (-lhe / ela)
 Come with her.
3rd M.He (ele)
 Ex: He loves football.
 Him (-lhe / ele)
 I work with him.
Singular
3rd N. It (ele / ela)
 Ex: It rains a lot in April.
 It (-lhe / ele / ela)
 I like it.
1st We (nós)
 Ex: We are Portuguese.
 Us (nos / nós)
 Come with us to the cinema
2nd You (vós)
 Ex: You play the piano.
 You (vos / vós)
 I shall go with you.Plural
3rd They (eles/ elas)
 Ex: They speak Chinese.
 Them (lhes / eles / elas)
 I see them everyday.
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Notes
a) The 2nd Personal Pronoun Subject at the Singular was THOU. It is now considered as
an archaic form and only used in biblical or literary quotations . In modern speech, it has
been replaced by the 2nd Personal Pronoun of the Plural: YOU.
In the same way its Personal Pronoun Object form was THEE and has been replaced by YOU.
b) IT is considered a neutral pronoun as it has no gender. It replaces an object, an animal
which has not been personified or given a name, and an unidentified abstraction.
• Ex: It often rains in Scotland.
IT is also used to introduce an adjective, or a noun preceding a clause.
• Ex: You will find it difficult to work all day long and study at night.
• Ex: We find it a pity that they can’t come with us.
We never use IT after a comparative.
• Ex: As is well known …
c) The short form of US is “ ‘S” at the Imperative:
• Ex: Let’s go! (= Let us go !).
d) For each conjugated verb there is a Personal Pronoun Subject clearly expressed. We
may omit it in a familiar context only:
• Ex: “Wish you were here…” / “Enjoying yourselves?”
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3. The Possessive Adjectives / Position of the Adjectives
Form
Every adjective is immutable, in English. It has no plural form and no gender.
a) The adjectives used as substantives must not take an “s” at the plural.
• Ex: The young are full of energy, the old are patient.
b) “Different” and “other” (Singular: another) are adjectives, so they never take an “s” at
the plural.
• CAREFUL: “other” can be used as a pronoun.
• Ex: The others are nicer.
c) Hundred, Thousand, million, used with other numbers are considered as adjectives,
so they do not take an “s” at the Plural.
• Ex: Portugal has almost 11 million inhabitants.
When they are used without numbers, they take an “S”.
• Ex: Elvis Presley has still millions of fans.
Place
Every adjective, and adverb form of the adjectives, always comes BEFORE THE NOUN.
• Ex: You have a beautiful house. It has a fully automatic gate.
a) With a verb expressing a state, like: to be, to seem, to appear, to consider, to call, the
adjective immediately follows the verb.
• Ex: My computer is rapid and efficient.
b) The adjectives mentioning a nationality are written with a capital letter.
• Ex: American, British people. The Italians, the French…
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The Possessive Adjectives
Singular Plural
1st 2nd 3rd
F.
3rd
M.
3rd
N.
1st 2nd 3rd
PRONOUNS I You She He It We You They
POSSESSIVE
ADJECTIVES
My Your Her His Its Our Your Their
a) In English, the owner is more important than the thing which is possessed. So we have
to pay attention to the gender of the owner in order to choose the right possessive
adjective.
• Ex: He gave his students his telephone number. (the owner is Masculine)
She can not find her keys. (the owner is Feminine)
The cat is playing with its ball. (the owner is neutral)
They are visiting their friends. (at the Plural there is no gender)
b) If several people own individually an object, the object is considered plural.
• Ex: The children wash their teeth with their toothbrushes.
c) We always have to use the possessive adjective before a body’s part.
• Ex: She put her feet on the table..
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4. “To Be” and “To Have”
Generalities
These verbs help conjugating the other verbs at:
a) To Be the progressive form (to be+Action verb+ING)
the passive voice (to be + past participle of the verb)
b) To Have the present perfect (to have at the present + past participle of the verb)
the past perfect (had + past participle of the verb)
c) To Do the interrogative and negative forms at:
the present with “do” or “does”
the simple past with “did”
• To Be:
At the Present tense:
Affirmative Negative Interrogative
1st I am I am not (I’m not / I ain’t) Am I? / Am I not? / (aren’t I?)
2nd You are You are not (You aren’t) Are you? / Are you not? (Aren’t you?)
3rd F She is She is not (She isn’t) Is she? / Is she not? / (Isn’t she?)
M He is He is not (He isn’t) Is he? / Is he not? / (Isn’t he?)
Singular
N It is It is not (It isn’t) Is it? / Is it not? / (isn’t it?)
1st We are We are not (We aren’t) Are we? / Are we not? / (Aren’t we?)
2nd You are You are not (You aren’t) Are you? / Are you not? / (Aren’t you?)Plural
3rd They are They are not (They
aren’t)
Are they? Are they not? / (Aren’t they?)
Examples:
• How are you?
I am fine, thank you.
• How old are you?
I am twenty one years old.
• What is your weight?
I am 55 kilos.
• What’s the weather like in Scotland?
It’s cold.
• How much is a trip to London?
It’s about 150 Euros.
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• At the Simple Past:
Affirmative Negative Interrogative
1st I was I was not (I wasn’t) Was I? / Was I not? / (Wasn’t I)
2nd You were You were not (You weren’t) Were you? / Were you not? / (Weren’t you?)
3rd F She was She was not (She wasn’t) Was she? / Was she not? / (Wasn’t she?)
M He was He was not (He wasn’t) Was he? / Was he not? / (Wasn’t he?)
Singular
N It was It was not (It wasn’t) Was it? / Was it not? / (Wasn’t it?)
1st We were We were not (We weren’t) Were we? / Were we not? / (Weren’t we?)
2nd You were You were not (You weren’t) Were you? / Were you not? / (Weren’t we?)Plural
3rd They were They were not (They weren’t) Were they? / Were they not? / (Weren’t
they?)
Use
It is used to mention:
a) The dimension: to be deep
 to be long / wide
 to be tall / short
 to be + weight
b) The age: to be old
c) The health: to be fine / ill
d) The temperature: . to be cold / warm / hot
e) The price: to be + price
f) To be + adjective: It expresses a physical or mental condition, a temporary
attitude (at the progressive form).
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Context To Be + Adjective Translation
PHYSICAL
To be cold
To be sleepy
To be wide awake
To be hungry / thirsty
To be starving
To be calm / excited
Ter frio
Ter sono
Estar bem acordada
Ter fome / ter sede
Morrer de fome / Estar esfomeado
Estar calmo / impaciente, excitado
MENTAL
To be afraid / scared / brave
To be right / wrong
To be lucky / unlucky
To be happy / unhappy
To be cautious / careless
To be funny / boring
To be annoying / irritating
To be quiet / noisy
Ter medo / Ser corajoso
Ter razão, estar certo / Estar errado
Ter sorte / Não ter sorte
Ser feliz / infeliz
Ter cuidado / Ser descuidado
Ter graça / Ser maçador
Ser aborrecido / irritante
Ser silencioso / barulhento
TEMPORARY
ATTITUDE
To be at the Progressive Form + Adjective
Ex: you are being mocked / praised
Estar a ser gozado / louvado
Ex: Estás a ser gozado / louvado
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• To Have
At the Present tense:
Affirmative Negative Interrogative
1st I have (I’ve) I have not (I haven’t) Have I? / Have I not? (Haven’t I?)
2nd You have (You’ve) You have not
(You haven’t)
Have you? / Have you not?
(Haven’t you?)
3rd F She has (She’s) She has not
(She hasn’t)
Has she? / Has she not? (Hasn’tshe?)
M He has (He’s) He has not (He hasn’t) Has he? / Has he not? (Hasn’t he?)
Singular
N It has (It’s) It has not (It hasn’t) Has it? / Has it not? (Hasn’t it?)
1st We have (We’ve) We have not
(We haven’t)
Have we? / Have we not?
Haven’t we?)
2nd You have (You’ve) You have not
(You haven’t)
Have you? / Have you not?
(Haven’t you?)
Plural
3rd They have (They’ve) They have not (They haven’t) Have they? / Have they not?
(Haven’t they?)
At the Simple Past:
Affirmative Negative Interrogative
1st I HAD HAD NOT (hadn’t) Had I? / Had I not? (Hadn’t I?)
2nd You HAD HAD NOT (hadn’t) Had you? / Had you not? (Hadn’t you?)
3rd F. She HAD HAD NOT (hadn’t) Had she? / Had she not? (Hadn’t she?)
M He HAD HAD NOT (hadn’t) Had he? / Had he not? (Hadn’t he?)
Singular
N It HAD HAD NOT (hadn’t) Had it? / Had it not? (Hadn’t it?)
1st We HAD HAD NOT (hadn’t) Had we? / Had we not? (Hadn’t we?)
2nd You HAD HAD NOT (hadn’t) Had you? / Had you not? (Hadn’t you?)Plural
3rd They HAD HAD NOT (hadn’t) Had they? / Had they not? (Hadn’t they?)
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5. There + To Be
Generalities
The expression “there + to be + ...” is used to describe or enumerate something. It is the equivalent
of the Portuguese expression: “ haver + …”
Use
a) Followed by a Singular: There is a book on the table.
(Há um livro em cima da mesa.)
There was an accident on the road.
Houve um acidente na estrada.
There has been a lot of fog this year.
Tem havido muito nevoeiro este ano.
“Let there be light!” And there was light.
“Que haja luz!” E houve luz.
The pianist had not expected there to be such a large audience.
O pianista não tinha esperado que houvesse tanto público.
There being no else in the house, the least noise frightened her.
Não havendo mais ninguém em casa, o menor barulho assustava-a.
b) Followed by a Plural: There are only six houses in our street.
Só há seis casas na nossa rua.
There were many people on the beach yesterday.
Havia muitas pessoas na praia ontem.
There will always be art lovers.
Haverá sempre apreciadores de arte.
There won’t be any tickets left if you don’t hurry!
Não haverá mais bilhetes se não se despacharem.
c) Special use:
There is / was + amount of money at the plural
• Ex: There is still $3 to be paid.
Ainda há $3 para pagar.
There is / was + notion of time at the plural
• Ex: There was ten minutes to wait.
Houve uma espera de dez minutos.
There + defective verb / modal verb + to be +...
• Ex: There ought to be more understanding between the members of that team.
(Deveria haver mais compreensão entre os membros daquela equipa).
• Ex: There must have been an accident. (Deve ter havido um acidente.)
Other verbs than “To Be” may be used with “THERE” : to exist , to take place, to arise, to remain,
to seem, …
• Ex: There have never existed such creatures. (Nunca tais criaturas existiram).
• Ex: There seems (to be) a mistake. (Parece haver um engano.)
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6. The Demonstratives
Forms
a) The Demonstrative adjectives are the only adjectives that have a plural. Its form is different
from the singular.
b) THIS expresses that something is near the speaker, in space and time.
c) THAT expresses that something is relatively far away from the speaker, in space and time.
THE DEMONSTRATIVES
Number Near Far
SINGULAR
THIS
(isto, este, esta)
Ex: This table is near me.
THAT
(aquilo, aquele, aquela, isso, esse, essa)
Ex: That table is far from me.
PLURAL
THESE
(estes, estas)
Ex: These books are heavy.
THOSE
(aqueles, aquelas,
esses, essas)
Ex: Those books are too high.
Compare: In this country: neste país.
Look at these pictures! Olha para estas fotografias!
Look at that mountain, over there! Olha para aquela montanha, ali!
In those countries... : nesses países…
Do not mix up: This week: esta semana
That week: nessa semana (que estamos a mencionar)
These days: Nos dias de hoje
In those days: Nessa altura, naquela época
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Use:
This is, that is may be followed by : where, when, why, how…
• Ex: This is where I get off, now.
(É aqui que...)
That was when he told me
(Foi então que ele me contou que…)
That was why he failed.
(Foi por isso que ele falhou)
This announces what immediately follows, that refers to what precedes:
• Ex: This explains such a delay.
( Isto explica um tal atraso)
Is that what you really think?
(É isso que pensas verdadeiramente?)
If the demonstrative is followed by “of” or another relative preposition we use “that / those” but
never “this / these”.
• Ex: Those who are hungry come with me.
(Que aqueles que têm fome venham comigo.)
Your course is shorter that that of college students (= than college students’).
(O vosso curso é mais curto do que o dos estudantes universitários.)
75% of those asked preferred Ceylan tea.
(75% das pessoas questionadas preferiram o chá de Ceilão.)
A little note
THIS and THAT are also used as adverbs:
• Ex: I never thought the test could be that difficult.
(Nunca pensei que o teste poderia ser assim tão difícil)
My mother is only this tall.
(A minha mãe só tem isto de altura)
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Other demonstratives
a) The definite article can be used as a demonstrative:
• Ex: The child is bright. (Esta criança é inteligente).
At the time: Outrora, nessa época
At the moment: de momento, agora
The former ...., the latter... : (o primeiro …, o último…). It can only be used when
two people or things have already been mentioned.
b) SUCH when it is used alone, followed by a substantive or by AS:
• Ex: Such is my client’s intention. (Esta é a intenção do meu cliente).
On such a day. (Num dia como este)
You have such a beautiful house. (Tem uma casa tão bonita)
I advise you to read such books as… (Aconselho-vos a ler livros como / do gênero...)
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II. VOCABULARY
7. The Alphabet
Letters Phonetics
A (ei)
B (bi:)
C (ci :)
D (di :)
E (i :)
F (ef)
G (dji:)
H (eitch)
I (ai)
J (djei)
K (kei)
L (el)
M (em)
N (en)
O (ou)
P (pi:)
Q (kiuu)
R (a:)
S (es)
T (ti:)
U (iu)
V (vi:)
W (‘dâbeliu:)
X (eks)
Y (uai)
Z (zed)UK / (zi:) USA
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8. The Numbers
Cardinals Ordinals
 1. One 21. twenty-one 1st first 21st twenty-first
 2. two 22. twenty-two 2nd second 22nd twenty-second
 3. three 23. twenty-three 3rd third 23rd twenty-third
 4. four 24. twenty-four 4th fourth 24th twenty-fourth
 5. five 25. twenty-five 5th fifth 25th twenty-fifth
 6. six 26. twenty-six 6th sixth 26th twenty-sixth
 7. seven 27. twenty-seven 7th seventh 27th twenty-seventh
 8. eight 28. twenty-eight 8th eighth 28th twenty-eighth
 9. nine 29. twenty-nine 9th nineth 29th twenty-nineth
 10. tem 30. thirty 10th tenth 30th thirtieth
 11. Eleven 40. forty 11th eleventh 40th fortieth
12. twelve 50. fifty 12th twelfth 50th fiftieth
13. thirteen 60. sixty 13th thirteenth 60th sixtieth
14. fourteen 70. seventy 14th fourteenth 70th seventieth
 15. fifteen 80. eighty 15th fifteenth 80th eightieth
 16. sixteen 90. ninety 16th sixteenth 90th ninetieth
17. Seventeen 100. one hundred 17th seventeenth 100th one hundredth
18. eighteen 210. two hundred and ten 18th eighteenth 200th two hundredth
19. nineteen 1000 one thousand 19th nineteenth 1000th one thousandth
20. twenty 2000 two thousand 20th twentieth 2000th two thousandth
NOTE
• From 13 to 19, the numbers end in teen. This ending is used to mention that someone is
a teenager: aged from 13 to19.
• From 20 to 90, the numbers end in ty.
• An ordinal is numbered with its two last letters: Ex: 1st = first
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9. The Jobs
 1. An accounting agent/ an accountant Is concerned with the maintenance and
audit of business accounts.
 2. A consultant Gives expert advice or information.
 3. Adman/ adwoman Works in advertising.
 4. Administrator Administers the affairs of an organization or
manages an estate.
 5. An agent Acts on behalf of another person, business
or government or represents a business
concern.
 6. An analyst Analyses or is skilled in analyses.
 7. An applicant Applies for a job or grant support.
 8. Architect Designs buildings and supervises their
erection.
 9. Archivist Is in charge of archives.
 10. Auctioneer Conducts an auction.
 11. Auditor Audits accounts.
 12. Author Writes books as a profession.
 13. Barman/bar tender Serves in a pub.
 14. A beggar Begs.
 15. Book – keeper Records business transactions (in a book).
 16. Breeder Breeds plants and animals
 17. Broker / stockbroker Acts on behalf of a client and buys or sells
goods, securities, shares.
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 18. Businessman / businesswoman A person engaged in commercial or industrial
business.
 19. Butcher A retailer of meat
 20. Butler Is in charge of the wines, the tables or receptions
in wealthy households.
 21. Buyer Buys merchandise, materials for a shop or a
factory
 22. Caterer Provides food for large social events.
 23. Certified accountant Is a member of the Chartered Association of
Certified Accountants and is authorized to audit
company accounts.
 24. Chartered accountant Is an accountant who has passed the
examinations of the Institute of Chartered
Accountants.
 25. Chairman / Chairwoman Presides over a company’s Board of Directors, a
committee, a debate,…
 26. Chamberlain Is the Treasurer of a township corporation.
 27. Chambermaid Cleans bedrooms in hotels or wealthy
households.
 28. Chancellor Is the Head of the government in some
European countries. In the US: president of a
University. In the UK or Canada: honorary head
 29. Chancellor of the Exchequer Is the cabinet minister responsible for finance in
the UK.
 30. Chargé d’affaires Is the temporary head of a diplomatic mission.
 31. Chauffeur Employed to drive a car.
 32. Checker A cashier / an attendant in a cloakroom.
 33. Chemist A) is a qualified dispenser of prescribed
medicines.
B) studies or is engaged in chemistry.
 34. Civil engineer Is qualified to design and construct public works,
such as roads, bridges, harbours, etc.
 35. Civil servant Member of the civil service and is paid by the
government.
 36. Cleaner Provides dry-cleaning service
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 37. Clerk Works in an office, keeps records, files, …
 38. Cobbler Makes or mends shoes.
 39. Commercial traveller/travelling
salesman
Is the representative of a company while visiting
clients.
 40. Commissioner Is endowed with certain powers / a civil servant /
member of a commission.
 41. Company doctor A physician employed by a company to look after
its staff.
 42. Competitor Competes / is a rival.
 43. Composer Composes music.
 44. Concessionary / concessionaire Holds or operates a concession.
 45. Concierge Caretaker of a block of flats, hotel.
 46. Conductor Leads or guides
 47. Confectioner Makes or sells sweets or confections.
 48. Congressman / woman Member of Congress in the USA.
 49. Constable Police officer of the lowest rank.
 50. Contractor Contracts to supply materials or labour.
 51. Controller / comptroller A business executive or government officer
responsible for financial planning, control.
 52. Conveyor Conveys merchandise
 53. Coordinator Helps people work together harmoniously.
 54. Counsellor Gives counsel to public or private organizations.
 55. Craftsman / woman Practises a craft.
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 56. Critic Criticizes artistic productions.
 57. Dealer / trader Is engaged in commercial purchase or sale.
 58. Dispatcher Sends off a letter, message, …
 59. Draper Deals in fabrics and sewing materials.
 60. Draughtsman / draftsman Prepares detailed scale drawings of machinery,
buildings.
 61. Electrician Installs, does the maintenance, repairs electrical
devices.
 62. Engineer Plans, designs or constructs.
 63. Entrepreneur Is the owner or manager of a business
enterprise who takes risks and initiatives to make
profits.
 64. Real Estate agent Manages, leases, sells property.
 65. Executive Is responsible for the administration of a project,
or business.
 66. Expert Has extensive skill or knowledge in a particular
field.
 67. Farmer Operates or manages a farm.
 68. Fashion-designer Designs clothes
 69. Foreman / overseer Person who supervises other workmen.
 70. Gofer Runs errands.
 71. Greengrocer Retail trader in fruit and vegetables.
 72. Housekeeper Employed to run a household.
 73. Journalist Writes and publishes articles on any kind of
events.
 74. Judge Passes judgement on.
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 75. Lawyer Member of the legal profession.
 76. Librarian Is in charge of or assisting in a library.
 77. Mailman / postman Delivers the mail.
 78. Manager Directs or manages an organization, an industry,
shop, …
 79. Manufacturer Manufactures goods / owns a factory.
 80. Mason Builds with stone.
 81. Mayor / Mayoress Civic head of a municipal corporation.
 82. Mechanic Maintains or operates machines.
 83. Merchant Engaged in the purchase or sale of commodities
for profit.
 84. Middleman Trader engaged in the distribution of goods from
producer to consumer / an intermediary.
 85. Nurse Tends the sick and assists doctors.
 86. Politician Is engaged in politics.
 87. Psychoanalyst Treats mental and emotional disorders.
 88. Psychologist Analyses all forms of behaviours.
 89. Public Relations (PR) Creates, promotes or maintains a favourable
image of an organization among the public
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10. Office Furniture and Stationery
Furniture
Desk Secretária
Drawers Gavetas
Filing cabinet Arquivador
Swivel chair Cadeira
Anglepoise Lâmpada articulada
Blinds Estores
Dustbin / wastebin Caixote do lixo
Cupboards Armários
Shelf / shelves Prateleira / prateleiras
Machinery / equipment
Computer Computador
Personal computer Computador pessoal (pc )
Desk top Computador de secretária
Lap top Computador portátil
Palm top Computador de bolso
Keyboard Teclado
Mouse Rato
Mouse pad Tapete do rato
Printer Impressora
Photocopier Fotocopiadora
Telephone Telefone
Cellular phone Telemovel
Franking machine Máquina de franquear
Fax Fax
Calculator Calculadora
Electric appliances Material eléctrico / luzes
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Stationery
Pen Caneta
Pencil Lápis
Pencil sharpener Afiadeira
Marker Marcador
Eraser Borracha
Ruler Régua
Paper clips Clips
Staples Agrafos
Stapler Agrafador
Pen holder Porta lápis
File Arquivo / processo
Folder Pasta arquivo
Ring binder Dossier / arquivador
Note pad Bloco de apontamentos
Floppy disks Disquettes
Copy paper Papel para fotocópia
Directory Agenda telefónica
In-tray Chegada de correspondência / de documentos
Out-tray Saída de correspondência / de documentos
Label Etiqueta
Letterhead paper Papel timbrado
Overhead projector Retro-projector
Pile of letters Rima de cartas
Sample Amostra
Schedule Horário
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11. Offices: Old and New
Labour settings are the reflection of the economic and cultural evolution of an era. As society
evolves so does the architecture of manufactures and offices. Indeed, for more than a century many
architects, designers, artists and even writers have been inspired by the aesthetic perception of the
functionality of the working place.
At the end of the 19th century and beginning of the 20th century, the founders of the Bauhaus, in
Germany, focusedon creative and functional designs for mass-produced items but also on the
aesthetics of the factories and offices that supported their production. From dark little rooms filled up
with dusty reams of papers and string-tied books, offices have become part of the image of any
business organisation. The increasing economical power of factories has afforded visionary
architects and engineers to plan a new world where technology and manpower could co-habit and
co-operate harmoniously.
In 1913, the first skyscraper was built with 60 floors. It was the Woolworth Building, considered as
“the cathedral to commerce”. Other business buildings were to follow like The Chrysler Building, the
Pan Am Building, The Rockefeller Center, The World Trade Center in New York, that has collapsed
in September 11th, 2001 and The Sears Tower in Chicago, which are the highest towers in the USA,
now.
Among those projects, we can mention Fritz Lang’s vision in 1926, of a city in the year 2000, in his
silent movie Metropolis. Indeed, in it he created two parallel worlds: the working class, which was
locked in an underground manufacturing environment, and the managers’ class who enjoyed life in
pleasant open air surroundings. H. G. Wells, in 1936, imagined a fast moving wired society in his
movie Things to Come. Frank Lloyd Wright, in 1956, designed a Mile-High skyscraper that was
never built.
In their conception they adopted the vertical corporate hierarchy of the industrial period. The top
managers’ offices and lounges had the top floors, then the lower floors of the building were
conceived as to receive a multitude of clerks, secretaries, assistants, and at the ground floors could
be found the receptionists, the security wards, the low-skilled workers.
At the beginning of the 21st century, ideas are considered more important than technology. We are in
an information era. Consequently, machinery, mass production and corporate structures have lost
their preponderance. Little by little, everything that was vertical tends to be horizontal. The
organisation needs to adapt to a more human dimension. The office’s internal architecture and
decoration becomes mutable in order to allow a greater interaction between the individuals, and a
more efficient flow of ideas within the team. The cubicles will not be fixed walls but mutable
adaptable partition walls that may be adapted to temporary needs.
Thus, we can expect our urban environment to adapt to this change as well. We may then have
cities with people who live, work and interact there, instead of having big cities where crowds of
people work, but where just a few chose to live in.
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12. Secretarial Vocabulary
A
To abbreviate Abreviar
To have access to Aceder a
Accommodation Alojamento
Accountant Contabilista
Accounts Contabilidade
To accumulate Acumular
To acquire Adquirir
To address someone Dirigir-se a alguém
Address Endereço
Agent Agente
Airfreight Transporte aéreo
To allocate Conceder uma quantia de dinheiro
To alter Alterar / mudar
Analysis Análise
To apoligize Pedir desculpa
Appropriate Adequado
Approval Aprovação
Assembly line Linha de montagem
To assess Analisar / ponderar / emitir uma opinião
Assessment Opinião / análise
To assume Supor / pensar / julgar
To assure Assegurar / certificar
To attach Anexar
To authorise Autorizar
Available Disponível
To award Dar / premiar
To be aware Estar ciente de
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B
Balance Equilíbrio
Basis / bases Base / bases
(on) behalf Da parte de / en nome de
Benefits Benefícios
Bill of lading Guia de transporte marítimo de mercadorias
Blank space Espaço vazio
To book Reservar
To brief Relatar / fazer o relatório de
Briefcase Pasta / porta documentos
Buying in bulk Comprar em grandes quantidades
C
To call Telefonar
To call on someone Visitar alguém
To cancel Anular
Canteen Refeitório
Career Carreira profissional
Cash Dinheiro
To cater Ocupar-se de
Catering company Empresa fornecedora de comida e bebidas
Chairman of the Board Presidente do Conselho de Administração
To check in Recepção de um quarto de hotel; apresentação
do bilhete de avião e envio de bagagens
Claim Reclamação
Client Cliente (de serviços)
Customer Cliente (de produtos)
To comment Comentar
To compile Juntar
To comply with Obedecer
Concern Empresa
To conclude Concluir
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Conference Conferência
To be confident Estar confiante em
Confidential information Informação confidencial
To consent Concordar / consentir
To consult Consultar
Contract Contrato
Convenient Fácil / prático
To convey Enviar
Counter-signature Contra-assinatura
Crisis / crises Crise(s)
To criticise Criticar
Critique Critica
Critic Crítico
Currency Moeda
Current Actual
Cut down Reduzir
D
To deduct Deduzir
To delay Adiar
To delegate Delegar
To demonstrate Manifestar
To deny Negar
To get depressed Ficar deprimida(o)
To despatch Enviar
To dial Marcar um número de telefone
Discrepancies Diferenças
To draft Esboçar / fazer um rascunho
To draw money Retirar dinheiro
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To drop a line Escrever uma carta succinta
To be due Estar previsto
Duplicate Duplicado
E
Efficient Eficiente
Emergency Urgência
To enclose Enviar juntamente
To be entitled to Ter direito a
To exchange money Cambiar dinheiro
Exhibition Exposição
To export Exportar
To extend Alargar / estender
Extension Extensão
F
Facilities Instalações
To fulfil Realizar
G
Guarantee Garantia
Goal Objectivo
H
To hang on the phone Esperar
Heading Titulo de parágrafo, de texto
Headquarters Quartel geral / sede
Human Resources Department Departamento de Recursos Humanos
I
To illustrate Ilustrar
To implement Implementar
To impress Impressionar
Initiative Iniciativa
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To insert Inserir
Instalment Prestação (de um crédito)
Interview Entrevista
Issue Questão ; Exemplar (revista, livro)
Item Artigo
L
To launch Lançar / fazer o lançamento
To lease Alugar
M
Manufacture Fábrica
Manufacturer Fabricante
Measure Medida
Memorandum (Memo) Memorando (memo)
O
Objective Objectivo
Obtain Obter
To omit Omitir
Operator Telefonista
Outlet (Sales outlet) Loja (de fábrica)
To outline Delinear um projecto
Outstanding money Dinheiro em dívida
Overtime Horas extraordinárias
P
Packaging Embalagem
Partner Sócio / parceiro
Pending Pendente
Pension Pensão
Permission Autorização
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Personnel Pessoal (de uma empresa)
To place an order Encomendar
Post Função (numa empresa)
To postpone Adiar
To press someone Pressionar alguém
The press A imprensa / comunicação social
Previous Anterior
Procedure Ordem ou processo lógico
To proceed Continuar
Process Método / processo
Production line Linha de produção
To promote Promover
Prompt Imediato
Proposal Proposta
To propose Propor
Prospective customer / client Cliente potencial
Prospects Expectativas
To provide Fornecer / providenciar
Provided Se / no caso de
Public Relations (PR) Relações públicas (rp)
To publish Publicar
To purchase Comprar
Purchasing Department Departamento de compras
Q
Quarterly Trimestralmente
To query Informar-se
To quote Citar / fazer a cotação de um preço
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R
Research & Development (R&D) Pesquisa e Desenvolvimento
To reassure Sossegar
To recall Lembrar-se
Receipt Recibo
Receptionist Continuo
To record Registar
To recruit Recrutar
To reduce Reduzir
Remark Observação
To replace Substituir
Representative Representante
To request Requerer
To require Precisar
Requirement Requisito
To resign Demitir-se
Resources Recursos
Response Resposta (formal)
Responsible for Responsávelpor
To retire Reformar-se
To resume Retomar / recomeçar
To revise Passar em revista / verificar
To run out of Ter falta de
To run short of Ter pouco
S
Sample Amostra
Schedule Horário
Scheme Plano
To secure Conseguir obter
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Seminar Seminário
Shift Turno
(To work on) shifts Trabalhar por turnos
To ship goods Enviar / despachar mercadoria
Shipping Department Departamento de despacho
Skills Capacidades
Skilled worker Trabalhador especializado / técnico
To sort out Seleccionar / ordenar
Staff Pessoal de uma empresa
To stall Não responder directamente
To store Armazenar
To straighten something out Resolver um problema
Subscriber Assinante
Sum Quantia
To sum up Resumir
Summary Sumário
Supplier Fornecedor
Surplus Extra
Survey Inquérito
To switch Permutar
To switch on / off Acender / apagar
T
Target Alvo / objectivo
Team / team work Equipa / trabalho de equipa
To tend Ter tendência a
Terms (of payment) Condições (de pagamento)
Trade Union Sindicato
To train Treinar / estagiar
Training / trainee Estágio / estagiário
Trend Tendência
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U
To update Actualizar
To upset Transtornar / aborrecer
Up-to-date Moderno
Utmost Máximo
V
Vacancy Vaga
Vending machine Máquina distribuidora de produtos
View Opinião
Very Important Person (VIP) Pessoa muito importante
W
To withdraw Retirar
Workshop Oficina
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5. TEXTOS COMPLEMENTARES PARA O FORMADOR
13. Accounting Fundamentals and Users of Accounting Information
What is accounting?
It is the accurate recording, classifying, summarising and interpreting of any financial data of a
business transaction:
• sales
• purchases
• credit
• debentures
• loans
• wage payments
Accountancy, or bookkeeping, concerns the practice of accounting, which main specialities include:
• financial accounting and reporting.
• managerial and cost accounting.
• tax compliance and planning.
An accountant, or bookkeeper, performs any task dealing with the practice of accounting.
Where is this process done?
It is done in books of account, which are also referred to as financial records, or ledgers.
Why is accounting necessary?
Every firm, every person doing business needs to enter the amount of every transaction in the books
of account or ledgers. This financial information shows the exact amount of profit (or assets) as
compared to expenses (or liabilities). Consequently, accounting reflects the company’s or the
businessman’s financial situation and its or his performance, with great precision.
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What are the most common methods used in accounting?
There are two basic methods:
• accrual accounting
• cash accounting.
Accrual accounting: It is the record of revenues and expenses in the tax period in which any
business transaction takes place. The accountants record a revenue as the amount of a transaction
that will be received when the transaction is complete. Accountants, then, add the sales figures to
the income ledger. The sales may occur a few months before the payment is received, but they must
be recorded in the year they have been done, independently of the date of payment. This system is
a measure to control performance mainly used by corporations in their financial reports.
Cash accounting: It is the record of revenues at the time when payment is received.
Which financial documents are usually required by any company’s record-keeping system?
Three documents are essential:
• a balance sheet: It is a picture of a company's financial situation and position at a precise
moment in time. It shows the company's assets (current assets, fixed assets, intangible assets),
current and long-term liabilities and the shareholders equity. It is prepared at least once a year.
• an income statement (USA) or profit and loss account (UK): It gives information on the
company's financial history and financial operations throughout a year. It subtracts all expenses
from all revenues in order to show the company's net income (profit and loss) at the end of the
period. The analysis of the performance of a company results from the comparison between the
income statements of several years.
• changes in financial position (USA) or cash-flow statement (UK): It shows the movement of cash,
or working capital, along with its sources and uses, within an organisation during an accounting
period. It forms an endless cycle starting in the purchase of materials, the payment of the
employees' salaries. These investments lead to production, which leads to sales and cash. This
statement helps to know where a company can find its financial sources, where is its capital
invested and what future plans it can really afford.
• Along with these three documents other basic financial statements may be required:
• The statement of retained earnings.
• The statement of shareholders' equity.
• Notes to financial statements.
• The report of auditors.
I. THE NUMBERS COUNT IEFP
Accounting English I Guia do Formador
I
71
What are the origins of accounting:
Accounting is one of the oldest professions on record.
The Romans kept their accounts according to an elaborate double entry system, which was close to
our current system. Indeed, accountants were the only ones who were held responsible for
recording any business transaction.
In the 16th century, a Franciscan monk, Luca Pacioli, created a classification system known as “the
chart of accounts”. This system helps any business organisation classifying and summarising the
financial measurements of its assets, liabilities and equities.
During the American industrial expansion, English and Scottish capitalists sent their own
accountants to report the results of any investment performed overseas. They were to report facts
as they occurred and to detect any kind of error.
From the end of the 19th century to our current days, accountancy has created a more complex
process of recording information. It is called the Accounting Information System (AIS). Its main
objective is to collect and record data about any business process that can be useful at the decision-
making level. Thus, it provides relevant information to design plans, to execute them and to
accurately analyse any activity within an organisation.
However, today accounting faces important challenges imposed by the constant changes occurring
in the business world.
In 1993, the American Institute of Certified Public Accountants (AICPA) reported that:
The globalisation of the economy, the explosion of technology, the complexity of business
transactions, and other forces have thrust the financial system into a new age. As the pace of
economic change accelerates, so does the need for reliable and relevant information. To stay the
best, our financial reporting system must be dynamic as the financial markets themselves.
Independent auditors must constantly strive to improve their services to add continuing value to the
users of financial information.
Users of accounting information:
The basic users of accounting information are:
• The owners of a business who need to know how profitable their business is.
• The managers of a business who plan and control their routine operations thanks to the
information provided by the accountant.
• The managers who need to design long term plans, to invest in equipment, to quote prices and
services, to make decisions on marketing strategies, such as emphasising or eliminating a
product in a market. All these decisions can only be taken after the accounting information has
been analysed.
• The investors, shareholders, employees, creditors, lenders, the public, government authorities
are external parties to the direct management of a business organisation. However, they may
require to obtain some accounting information. This is the