Esp Booklet 3RD Advanced (2) - 220428 - 205618 PDF

Escuela Superior de Comercio
“Libertador Gral. San Martín”

Departamento de Lenguas: Inglés
ESP BOOKLET - 3rd Year Advanced
1) Numbers
1. Read this text and learn about the classification of numbers.
2. Classify these numbers according to the categories given in the text.
3. Use figures.
1

4. Your teacher will draw something on the board. Guess what it is! Listen to her, she
sh will give you
some clues.
5. Let’s play bingo!
6. Look at the chart and complete it with factual information.
Facts & figures around the world

1. The population of Monaco is _________.
2. The population of Andorra is _________.
3. The population
popula of San Marino is _________.
4. The population of Liechtenstein is _________.
5. Mount Kilimanjaro is _________ metres high.
6. Mount Everest is ___________ metres high.
7. The Yangtze river is _________ kilometres long.
8. The Mississippi river is ________

___ kilometres long.
9. The Burj Khalifa building in Dubai is _________ high.
10. The CN Tower in Toronto is _________ feet high.
11. Shanghai is _________ kilometres from Buenos Aires.
12. Tokyo is _________ kilometres from Paris.
7. Numbers can be ordinals

nals or cardinals. Read the sentences and complete the chart. When do we
use each type?
Numbers
Cardinals Ordinals
______________ ______________
______________ ______________
______________ ______________
______________ ______________
______________ ______________
2

1. The twenty-ninth
ninth of February only comes once every four years.
years
2. When I go to high school, I will be fourteen.
3. I managed first place in the last race, despite a bad start.
start
4. My classroom is on the second floor.
5. Her telephone number is 5876220.
6. The telephone was invented in the 19th century.
7. First, Beat white sugar and 1 1/2 cups butter together in a bowl .
8. I’ve got 12 subjects at school.
9. This t-shirt costs $400.
Remember!
Cardinal Ordinal 16 Sixteen 16th Sixteenth
1 One 1st First 17 Seventeen 17th Seventeenth
2 Two 2nd Second 18 Eighteen 18th Eighteenth
3 Three 3rd Third 19 Nineteen 19th Nineteenth
4 Four 4th Fourth 20 Twenty 20th Twentieth
5 Five 5th Fifth 21 Twenty one 21st Twenty-first
6 Six 6th Sixth 22 Twenty two 22nd Twenty-second
7 Seven 7th Seventh …

30 Thirty 30th Thirtieth
8 Eight 8th Eighth
40 Forty 40th Fortieth
9 Nine 9th Ninth
50 Fifty 50th Fiftieth
10 Ten 10th Tenth
60 Sixty 60th Sixtieth
11 Eleven 11th Eleventh
70 Seventy 70th Seventieth
12 Twelve 12th Twelfth
80 Eighty 80th Eightieth
13 Thirteen 13th Thirteenth
90 Ninety 90th Ninetieth
14 Fourteen 14th Fourteenth
100 One hundred 100th Hundredth
15 Fifteen 15th Fifteenth
8. Let’s
’s play. Your teacher will tell you an important date, mime it or draw it, your classmates will
need to guess it.
9. Now look at the following examples.
Percentages
55% fifty-five per cent
100% a hundred per cent
7% seven per cent
3

Fractions
1/7 a seventh/one seventh
1/8 an eighth/one eighth
2/3 two thirds
3/10 three tenths
Exceptions
½ a half / one half
1/4 a quarter / one quarter
Decimals
Before the point the number is read as usual, after the point each digit is read by separate
0.5 nought/zero point five

0.03 nought/zero point nought three
5.7 five point seven
10.98 ten point nine eight
10. Typical Mistakes with English Numbers. Find one mistake in each line.
1.000.000 thirty five parcent the two of December
1,0000 thirtith the twenty century
1,25 ten thousands two third
92th seven millions
4
4. Work in pairs. Look at the corresponding information and read to your classmate the
calculations. Then check if they are right!
5
2) FOREIGN CURRENCY
1. Which foreign currency do these
thes signs represent?
2. In which countries are they used as the official currency?
3. Match the currency names to the banknote images.
baht - dinar - dollar - kroner - peso - pound - round - ringgit - ruble - rupee - yen - yuan
6

4. Match the currencies in exercise 3 to the names of the countries.
China ______ Mexico ______ Thailand ______
India ______ Norway ______ The UK ______
Japan ______ Russia ______ The USA ______
Malaysia ______ South Africa ______ Tunisia ______
5. Study and compare the American and British currency systems.
American currency:
7

British currency:
8

6. Read about foreign money and exchange rates.
The currency of the United Kingdom is the British pound, or pound sterling. When we refer to foreign
currency, we mean the money that a different country uses such as baht in Thailand or rupees in India.
Not all currencies have the same value. We use exchange rates to convert from one currency to another.
Exchange rates are published in newspapers and online where the poundpound is matched against various
currencies. This table shows examples of exchange rates but they change constantly to reflect the current
economy.
To convert from British pounds to a foreign currency, you multiply by the exchange rate.
Example
£20 × 1.39 = €27.80.
To convert from a foreign currency to British pounds, you divide by the exchange rate.
9

7. Answer.
A) Emma is going to India and wants to exchange £250. Based on

on the table above, how many rupees
should she get?
B) Emma returns from India with 855 rupees.

rupees. How much is this worth in British pounds?
8. Do these exercises about the American currency.
10

9. Do these exercises about the British currency.
11

10. Read the text and choose the correct answer.
N.B.: After the December 2019 election, the British parliament finally ratified the withdrawal agreement with the
European Union (Withdrawal Agreement) Act 2020. The UK left the EU at the end of 31 January 2020 CET (11 p.m.
GMT).
12

11. Fill in the gaps in the sentences below using the words in the box.
bo
12. Discuss:
Is currency important for a country’s identity?
How would you feel if your currency changed?
13. Follow-up activity: Dima and Rebecca are focusing on words and phrases people use when talking
about business and money as they hear about one small town's rather unusual attempt to protect itself
from the global financial crisis. Maleny in Queensland, Australia, is about to introduce its own currency -
the Baroon Dollar! Listen to the Dima and Rebecca and answer:
Like any proper currency, the

he Baroon Dollar will have a number of security features. What are they for?
a) to make the new banknotes look prettier
b) to make the Baroon Dollar a freely convertible international currency, or
c) to stop counterfeiting?
Listen out for the answer in thee programme!
Useful vocabulary:
13
14. Class project: Prepare a poster session with a display of the coins and bills of your country's
official currency.
3) Banking
1. Read the passage and answer the question below.
Banks are places where people can keep

kee their money.
Most people use banks to save money in their savings
accounts and to pay money from their checking accounts.
Today, when a person earns money from their job, their
pay check is often electronically deposited into their
savings or checking account.

count. Then, he or she can pay their bills by writing checks
from their checking accounts or pay online where their bills are electronically
connected to their bank accounts.
14

Banks also give loans to people. Banks use the money that their customers deposit
to lend to people to buy new houses, cars, or to start businesses among other
reasons. The bank makes money from lending by charging interest. In other words,
people have to pay back more than they borrowed. This amount depends on how
risky the bank thinks

s the borrower is and how fast the loan is paid back among
other things.
1. What are banks?

____________________________________________________________________________________
____________________________________________________________________________________
2. How are people paid nowadays?
_____________________________________________
____________________________________________________________________________________
____________________
3. How are bills paid?
____________________________________________________________________________________
____________________________________________________________________________________
4. How do banks help people?
_________________________________________________________________
____________________________________________________________________________________
2. Match the definitions to the words.
15

3. Ask your classmate these questions:
1. Do you think banks are a good idea?
2. Do the banks in your country charge people a lot of money for their services?
3. Is it easy to get a credit card and spend a lot of money?
4. Do you know what words are being described here?

nouns
1. money in the form of coins or notes
2. a type of bank account that you can take money out of at any time
3. money that professional people receive for doing their job
4. a ‘hole-in-the-wall’ machine
verbs
1. to take money out of a bank account
2. to take out more money from a bank account than it contains
3. to send money from one bank account to another
5. Fill in the blanks with the vocabulary items

ite listed above each text:
16
What can banks give customers?
17
18
Online Banking
19
20
4) Introduction to accounting
1. Read the text and do the exercises below.
1 When deciding on a future career a lot of people don't

give accountancy a second thought. Most people don't
realize how varied the
e world of accounting is and, in fact, it is
often seen as boring. The truth is that accounting is the
backbone of any organization and offers a wide number of
attractive careers within it.
2 When we consider the accounts team within a company,

we generally
ally think about clerks, both sales ledger
clerks and purchase ledger clerks recording the financial
information
tion from all transactions the company makes. Other roles include the payroll clerk responsible
for processing staff salaries and the tax which occurs from (a) them.. Higher up the hierarchy
hi we have
the management accountant who finalizes the accounts and prepares the annual financial statements.
statem
The people doing these jobs make sure that the directors or owners of the company always know (b) its
true financial position.
3 However,, accounting is more than just reporting financial data. A good accounts team actually works
to save the companyy money by minimizing the tax payable and delaying payments so companies can
earn interest from their banks.
4 These job roles are not so clear in smaller accounting practices, where the accounting staff often need
to perform various tasks from meeting clients
clients to helping with loan applications. Often the majority of the
work in these smaller practices is done by bookkeepers.. Generally, the most senior accountant is usually
a chartered accountant,, which means that their signature is accepted on the financial statements.
5 The job opportunities for accountants don't stop there: auditors are the police of the accounting world
and, when they are called into a company, it is (c) their job to ensure that the accounts were done in the
correct way and that everything was accounted for. The most feared of these auditors are the
government auditors who are sent to companies suspected of somehow breaking the rules. Working as
an auditor is very different from other accountancy work as there is no routine; you work in many
locations and have contact with many people. You should be thick-skinned
thick skinned as often the accounting staff
in companies do not like the idea of being audited.
6 Career progression within accountancy often results from a specialist knowledge in a particular
area. Tax advisors are able to help their clients lower (d) their tax bill thanks to their in-depth
in knowledge
of taxation law and what a client can set off against tax.
7 As you can see, the world of accountancy

accountancy offers various careers, but in all of these areas there are
some qualities that a potential accountant should have. Firstly, as accounting is the process of collecting
and classifying financial data, all accountants need to be perfectionists unwilling
unwilling to accept anything less
21

than an exact result. Besides,, as accountants deal with large volumes of data, they need to have a good
eye for detail and a real love of numbers.
8 Accountants have to follow very strict rules and codes of conduct in order to make sure that they do
everything in a legal way. If an accountant breaks
breaks these rules, they might face punishment, but some
accountants practise creative accounting by using holes in financial law to have an advantage without
breaking rules. Confidentiality is obligatory for all people working with accounts since the financial data
could be very sensitive.
9 Whether working in the public or private sector, accountants can expect to earn very good salaries
and also gain valuable knowledge on topics like income tax, value added tax (VAT) and pension
schemes which can help them in their life outside of work. What's more, as accounting is such an
important part of a company's success there will always be a demand for good accountants.
2. Decide if the following statements are TRUE or FALSE according
cording to the text. Justify by
underlining the appropriate sentences or parts of sentences.
a- Students usually consider if they should study accounting or not for a long time.
b- The “payroll clerk” is the member of the accounting team who deals with employees.
c- All accounts teams have the same number of members.
d- An auditor is a specialist whose job is to carefully check the accounts and accounting practices of a company.
e- Accountants often have similar personality traits.
f- Accountants are always

ways penalized for careless errors in accounting.
g- Creative accounting is a set of rules which show the correct way to behave.
h- Accounting jobs are always in demand.
3. Find a word or phrase in the text that means:
a- Covering a large range or area (paragraph

ragraph 1)
b- A person employed, as in an office, to keep records, file, type, or perform other office tasks. (paragraph 2)
c- More experienced than the other members of the team (paragraph 4)
d- A person that records the financial transactions of a business

busin (paragraph 4)
e- Someone who does not appear to be easily hurt by criticism (paragraph 5)
f- Checked; examined (paragraph 5)
g- In a way not specified or known (paragraph 5)
h- Offering resistance; reluctant; opposed (paragraph 7)
i- Highly secret; delicate (paragraph 8)
22

4. What do the underlined words refer to in the text?
a- them ________________________________________________
b- its ________________________________________________
c- their ________________________________________________
d- their ________________________________________________
5. What relationship of ideas do the following linking words express?
a- In fact (paragraph 1) a) emphasis b) addition c) exemplification
b- However (paragraph 3) a) contrast b) result c) addition
c- As (paragraph 5) a) similarity b)reason c)alternative
d- Since (paragraph 7) a)similarity b)reason c)contrast
e- Besides (paragraph 7) a) addition b) reason c) alternative
6. Discuss.
a. Why do you think accounting is seen as boring?
b. Which of the jobs mentioned would be most interesting for you?
c. Why is it so important for accountants to be ethical?
5) THE BALANCE SHEET

1. Before you read the passage, talk about these questions.
a. What information goes on a balance sheet?

b. How do companies use balance sheets?
2. Read the balance sheet and magazine article. Then, do the exercises below.
Income statements show financial information –profit and loss- over a period of time. Balance
sheets, on the other hand, show a company’s financial status at a certain moment in time. Let
L me
show you how to read them
23

Balance sheets follow this equation:
Assets = Liabilities + Owner’s Equity

It’s that simple. Assets are what a company
owns. Liabilities are what a company
com owes to
banks and other lending institutions as well as
suppliers. Equity is what a company is worth.
The assets of a company represent the
resources owned by the company. They include
cash, inventory, accounts receivable and fixed
assets like land, cars
ars and office equipment.
Liabilities include accounts payable and debts.
Owner’s equity is the total value of the
company.
The sum of the assets should be equal to the
sum of the liabilities plus the owner’s equity.
a) Choose the correct answers
1- What is the passage mainly about?

a- tracking accounts payable and debts.
b- calculating the total value of a company.
c- explaining the information on a balance sheet.
d- understanding the effect liabilities have on equity.
2- Which of the following is NOT an asset?

a- land
b- equity
c- inventory
d- accounts receivable
3- What is true according to the passage?

a- Equity is what a company owns.
b- Cash and inventory are fixed assets.
c- Accounts payable are considered debts.
d- Total assets equal total liabilities and equity.
b) Match the words (1-5)

5) with the definitions (A-E).
(A
1 _____ balance sheet 4 _____ asset

2 _____ owner´s equity 5 _____ liability
3 _____ accounts receivable
24

A what a company is worth
B something a company owns
C a record of money that is owed to a company for past sales
D an amount of money that a company owes
E a document showing assets, liabilities, and equity
c) Fill in the blanks with the correct words and phrases from the word bank.
ACCOUNTS PAYABLE FIXED ASSETS SUM INVENTORY DEBT
1-………………………………… is the
he amount of a company's
company short-term
term obligations to pay suppliers for products and
services which the entity purchased on credit.
credit
2- Companies with too much ………………………………………………. can’t get loans.
3- …………………………………………..is getting low. Fill out a new purchase order.
4- Add those figures. Then tell me what the …………………………………….is.
5- The company has a lot of ………………………………………….including a new warehouse.
d) Read the balance sheet again. What is meant by the term fixed assets?
d) Translate
a- assets ………………………….. e- fixed assets …………………………

b- liabilities ………………………… f- accounts payable …………………………
c- owner’s equity ………………………… g- accounts receivable ………………………
d- inventory ………………………… h- debts …………………………
3. Read a conversation between two accountants. Mark the following statements as true (T) or false
(F).
1- ____ A suggests taking on more debt.

2- ____ The company has enough cash to pay its debt.
3- ____ B says there is an error on the balance sheet.
A: Excuse me, but we have a problem.

B: What’s that?
A: I was looking at this month’s balance sheet. Our accounts payable shows that we owe $15,000.
A: Why is that a problem?
B: Well, we only have $10,000 in the bank.
A: I see. We have to borrow some money to t pay the difference.
B: Isn’t it a bad idea to take on more debt?
A: No. Our accounts receivable shows $15,000. We can use that to pay off some debt next month.
25

4. With a classmate,, act out the roles below based on exercise 3.. Then switch roles.
5. Use the conversation from task d to fill out the balance sheet.
26
6) A CAREER IN ACCOUNTANCY
1. Work in pairs and discuss the statement below.
What do you think it means? Do you think it is true?
Accountancy doesn't just belong to accountants.

2. Read this text. What kind of text is it?
3. Read the text in 2 again. Which

ich of these statements about accountancy are
ar mentioned? Tick (
)
or cross (
).
27

4. Choose the best explanation a-cc for each statement 1-3.
5. Find the words in the box in the text in 2. Underline the words in the text and then use them to
complete the sentences.
28
What do accountants do?
29
30
Bibliography
Adapted and taken from:
Links
http://www.bbc.co.uk/education/guides/zqkfbk7/revision
http://www.bbc.co.uk/worldservice/learningenglish/general/sixminute/2009/07/090709_6min_currency.shtml
http://www.bbc.co.uk/worldservice/learningenglish/general/sixminute/2009/07/090709_6min_currency.shtml
https://learnenglish.britishcouncil.org/sites/podcasts/files/UKCulture_Currency_0.pdf
https://en.islcollective.com/
Books
English Toolkit 1 Business Administration
English for banking and finance 1 & 2
Selection of material, material design, and editing work:

Prof. Carolina Chiesa
Prof. Diana Martínez Salatín
Prof. Georgina Vallet
31

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Escuela Superior de Comercio

“Libertador Gral. San Martín”

ESP BOOKLET - 3rd Year Advanced

2. Classify these numbers according to the categories given in the text.

ESP BOOKLET - 3rd Year Advanced

5. Let’s play bingo!

6. Look at the chart and complete it with factual information.

Facts & figures around the world

2. The population of Andorra is _________.

4. The population of Liechtenstein is _________.

5. Mount Kilimanjaro is _________ metres high.

6. Mount Everest is ___________ metres high.

7. The Yangtze river is _________ kilometres long.

8. The Mississippi river is ________

9. The Burj Khalifa building in Dubai is _________ high.

10. The CN Tower in Toronto is _________ feet high.

11. Shanghai is _________ kilometres from Buenos Aires.

12. Tokyo is _________ kilometres from Paris.

7. Numbers can be ordinals

ESP BOOKLET - 3rd Year Advanced

Cardinal Ordinal 16 Sixteen 16th Sixteenth

1 One 1st First 17 Seventeen 17th Seventeenth

2 Two 2nd Second 18 Eighteen 18th Eighteenth

3 Three 3rd Third 19 Nineteen 19th Nineteenth

4 Four 4th Fourth 20 Twenty 20th Twentieth

5 Five 5th Fifth 21 Twenty one 21st Twenty-first

6 Six 6th Sixth 22 Twenty two 22nd Twenty-second

7 Seven 7th Seventh …

9. Now look at the following examples.

55% fifty-five per cent

100% a hundred per cent

7% seven per cent

ESP BOOKLET - 3rd Year Advanced

1/7 a seventh/one seventh

1/8 an eighth/one eighth

2/3 two thirds

3/10 three tenths

½ a half / one half

1/4 a quarter / one quarter

0.5 nought/zero point five

1.000.000 thirty five parcent the two of December

1,0000 thirtith the twenty century

1,25 ten thousands two third

92th seven millions

ESP BOOKLET - 3rd Year Advanced

ESP BOOKLET - 3rd Year Advanced

2. In which countries are they used as the official currency?

3. Match the currency names to the banknote images.

ESP BOOKLET - 3rd Year Advanced

China ______ Mexico ______ Thailand ______

India ______ Norway ______ The UK ______

Japan ______ Russia ______ The USA ______

Malaysia ______ South Africa ______ Tunisia ______

5. Study and compare the American and British currency systems.

ESP BOOKLET - 3rd Year Advanced

ESP BOOKLET - 3rd Year Advanced

£20 × 1.39 = €27.80.

ESP BOOKLET - 3rd Year Advanced

China Mexico Thailand __

India Norway The UK __

Japan Russia The USA __

Malaysia South Africa Tunisia __