Support de Cours Ucao Cca 2016

CCA
\ai
Anne de
Master1
Anglais
Technique
UCAO-
UUB/Master1/CCA/
COMPTABILITE
CONTROLE AUDIT
Foli MESSAN
[SUPPORT DE COURS
ANGLAIS TECHNIQUE] 24H
Master1 Comptabilit Contrle Audit CCAMaster1
Comptabilit Contrle Audit CCA
UCAO-UUB/MASTER 1/CCA/Foli MESSAN/Juin2016
TABLE OF CONTENT
SECTION 1: Orientation to the Course
- Needs Analysis (Discussion and exchange on tools facilitating the learning of English,
on students particular concerns for suggestions, needs and expectations)
- Presentation of Course Goals/Objectives
- Indirect Speech, Passive Voice, To Do and To Make, Phrasal Verbs, other.
SECTION 2: Documents and Texts to Read for Useful Information
- Doc1: Accounting Vocabulary1
- Doc2: Balance Sheet Vocabulary1&2
- Doc3: GAAP Generally Accepted Accounting Principles1&2
- Doc4: Auditing
- Doc3: Corporate Taxes1&2
- Doc4: Stock Exchange: Stocks and Shares
- Doc5: Bonds1&2
- Doc6: Crowdfunding
SECTION 3: Grammar and Useful Expressions
COURSE PRESENTATION
SECTION 1: Orientation to the Course
Course Goals and Objectives
By the end of the course my target learners will be able to:
GOALI: Get familiar with the Course and identify goals and objectives
GOAL II: interact appropriately in natural business transactions (pair work/ group work, presentations,
job interviews, asking and answering questions, discussion with proper structures and business terminologies
and present to an audience satisfactorily ( teachers, employers)
Behavioral Objectives
1. Get familiar with different accounting and financial vocabulary and expressions
2. Listen to the video docs and Identify the right pronunciation of words
3. Use the words in the presentation in class
GOAL III: Analyze critically (articles, texts, data, podcasts) and summarize key business documents
i.e.by answering questions, making case study synthesis, essays, presentations and/or mini-reports
(in management fields)
Behavioral Objectives
1. Scan documents for main content areas in order to organize, reformulate, infer, comment and
summarize main ideas
2. Summarize main points in well-organized paragraphs using link words and respecting topic, supporting
and concluding sentences
3. Write business documents satisfactorily (paragraphs, essays, summaries, mini-reports or tests on a
document
ABCD COURSE OBJECTIVES
A (Audience) learners in the Master1 Control Accounting Audit course
B (Behaviour) will be able to present a summary of important information (in good paragraphs with topic
sentences, supporting sentences, and concluding sentences), defend it by answering questions from the class and
submit a copy of their work
C (Condition) after reading and analyzing the text in the module and/or making more research on internet
about the topic
D (Degree) using the right technical vocabulary words/ expression with 70 % correct pronunciation
SECTION 2: ACCOUNTING AND FINANCIAL VIDEO VOCABULARY

DOC1: ACCOUNTING VOCABULARY
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ACCOUNTING VOCABULARY (Continued)

Accounts, Accounting, Accountancy Comptes, comptabilit
The three words may sometimes be synonymous (Accounts Dept, Accounting Dept, Accountancy
Dept.) but of course, accounts corresponds to the statements or book entries themselves, accounting to
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the methods and procedures and accountancy to the profession itself.Many people segment accounting
into the following areas:
Financial Accounting
Cost Accounting
Managerial Accounting
Tax Accounting
Auditing (Internal, External)
Governmental/Public Sector Accounting
Not-For-Profit Accounting
International Accounting
Financial Accounting is the art of systematically identifying, measuring, recording, classifying, and
summarising in a significant manner and in terms of money, transactions and events which are, in part
at least, of a financial nature, and communicating, analysing, and interpreting the results thereof
Cost accounting deals with the routine collection, summary, and analysis of past, present, and future
data for internal costing decisions and management purposes
Cost accounting is more involved with planning and control of costs for future decisions and
operations
Inflation accounting Revaluation du bilan en fonction de linflation
Shows the effect of inflation or financial statement. Although it goes against the concept of historical
cost and should not be used for the valuation and book value of assets, the FASB (Financial
Accounting Standards Board) requires major companies to supplement their financial reporting with
note showing the effects of inflation, or submit a parallel statement taking inflation into account.
Managerial accounting is the information accumulation, processing, and communication system
designed to meet the decision-making information needs of internal users (users who are internal to or
within) of the organization
Window-dressing Habillage (du bilan)
Presenting the accounts in the most favorable and attractive light, so as to appeal to shareholders and
potential investors. Unlike cooking the books, this is not punishable at law, but is not consistent with
the principle of fair presentation or materiality.
Accountant Comptable
Chartered Accountant (GB), Public Certified Accountant (US) Expert Comptable
Assets actif(s)
Is used in the plural to denote the assets (lactif, les actifs), in a balance sheet, in the singular to denote
one specific item (un actif).
Bookkeeper Aide Comptable
Clerk in charge of recording business transactions and entering them in the accounts books, but not a
chartered or certified public accountant.
Bottom line Ligne du bas
The last line of an income statement, that indicates the net result (profit or loss) of the firm. In
ordinary parlance, it has come to mean the end result, the last word on something.
Break-even Point Point mort, seuil de rentabilit
The break-even point is the point at which the margin from the sales in sufficient to cover a firms
expenses without either profit or loss.
Cashflow Cash Flow
This term used in capital budgeting represents the cash coming in less the cash going out during a
given period.
Clean Audit Audit sans rserve.
Consolidation consolidation
Cook (to) the books Truquer la comptabilit To falsify the accounts.
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Cost price or purchase price Prix de revient

The cost price or purchase-rice represents the amount paid by a middleman or manufacturer for goods.
Debt Dette
May mean either money you owe to someone else (dette) or money that is owing to you and that you
can recover (crance)
Depreciation Amortissement
Double Entry Bookkeeping Comptabilit en partie double
The practice of entering a transaction in the books both as a charge and an income
Earnings Report : Income Statement Compte de rsultat
The British still use the phrase Profit and Loss account (P & L).
Fixed cost (expenses) Variable cost (Expenses) frais fixes et frais variables
Gross profit (or gross margin or margin) Bnfice brut, marge brute.
Liquid capital or liquid assets Actif liquide, disponibilits
This term represents all available funds of a business : bank deposits, cash, marketable securities less
bank note payable.
Net profit or income Bnfice net
Notes to the accounts Annexe au bilan
Overhead expenses (or overheads) frais gnraux
Price-earnings ratio (P.E.R.) Taux de capitalisation des bnfices
It is calculated as follows :
Market price cours du march
Earnings per share dividende
Rate of turnover taux de rotation
Stockholders Equity (or shareholderss equity) or net worth / Fonds propres
The stockholders equity or net worth corresponds to the investment (the capital paid-in) by the
members (investors or shareholders) of a limited liability joint stock company (shares or stocks), plus
accumulated profits (or earnings) or less accumulated losses since the creation (formation) of the
business.
Turnover Chiffre daffaires (C.A.)
A firms turnover is the total business (or total sales) it has done in a given time.
Working capital / Operating capital Fonds de roulement
In the U.S. and the U.K. this accounting term is usually defined as the difference between current
assets (inventory, accounts receivable and liquid funds) and current liabilities (accounts payable and
notes or loans payable1). In France, this concept is defined as the difference between long term capital
and fixed assets.
Three Basis Reports (Statements) (U.S)
The accountant is called upon to prepare various reports from the accounting information. There are
three basic reports that the business organizes on a regulat basis :
Income Statement (US), Profits and Loss Accounts (GB)
Statement of capital for sole proprietorships and partnerships
or retained earnings statement for corporations/companies.
Balance sheet
These financial statements 2 present the accounting information in formal reports that tell interested
groups, such as managers, creditors, prospective investors, and government agencies (in US : federal,
state and local) how the business is doing.
The balance sheet may be prepared at any moment in time. However, it is usually prepared after the
preparation of the income statement and the statement of capital.
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A TYPICAL BALANCE SHEET

Assets.
Current Assets
Cash
Marketable Securities, at Cost
(Market Value)
Accounts Receivable ..
Less : Provision for Bad Debts
Inventories ..
Total Current Assets .
Investment in Unconsolidated Subsidiaries .
Property, Plant, and Equipment

Land ...
Buildings ..
Machinery ...
Office Equipment ...
Less : Accumulated Depreciation
Net Property, Plant, and Equipment
Prepayments and Deferred Charges ..
Goodwill, Patents, Trade-marks ..
Total Assets .
Liabilities and Stockholders Equity

Current Liabilities
Accounts Payable
Notes Payable ..
Accrued Expenses Payable....
Federal Income Tax Payable .
Total Current Liabilities ...
Long-Term Liabilities ...
First Mortgage Bonds, 5% Interest, due ..
Total Liabilities ..
Stockholders Equity
Capital Stock :
-Preferred Stock, 5% Cumulative, $ 150
Par Value Each ; Authorized, Issued, and
Outstanding, 6,000 shares
-Common stock, $ 7,50 par Value Each ;
-Authorized, Issued and Outstanding
300,000 Shares .
-Accumulated Retained Earnings ..
Total Stockholders Equity
Total Liabilities and Stockholders Equity...
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VOCABULARY (Accounting)
Accounts payable (receivable) comptes payer ( recevoir)

Accrued dividends dividendes accumuls
Accrued (accruing) interest intrt courru ( choir)
Act as principal (to) agir pour son propre compte
Advanced payment paiement anticip
Allocate (to) attribuer
Allocation a) attribution, rpartition, ventilation
b) somme attribue, rpartie
Allotment attribution, affectation, distribution
Amortization (to amortize) amortissement des immobilisations
incorporelles
Amount montant, somme, total
Appreciation plus value
Arreas (or arrear of interest) arrrages, rappel dintrts
Assets actif, possessions, avoirs
Authorized capital capital social, nominal
Balance sheet bilan
Bank acceptance a) effet encaiss, endoss par une
(or bankers acceptance) banque
b) acceptation de banque
Bank deposit(s) depot(s) de banque
Bank of issue banque dmission
Bankruptcy faillite, banqueroute
Bearer security titre au porteur
Before maturity avant lchance (pour le capital)
Below par au dessous de la valeur nominale
Bill payable at sight effet vue
Bookkeeper aide-comptable
Bookkeeping tenue de livre, tenue de compte
Book value valeur comptable
Break-even point seuil de rentabilit, point mort
Call loan prt remboursable sur demande
Call price prix de rachat (de titres de dettes ou
actions privilgies)
Called up capital capital appel
Capital expenditure(s) dpenses dinvestissement
Capital gains tax impts sur les plus-values en capital
Capital loss perte de (en) capital
Capital surplus prime dmission
Cash (in hand) encaisse, argent comptant, espces
Cash (to) encaisser (effet, coupon, chque)
Cash bonus prime en espces
Cash flow bnifices disponibles, marge brute
dauto-financement (M.B.A.), cash
flow
Certificate of deposit certificat de dpt
Certify (to) certifier
Charges frais, droits, redevances
Chartered accountant (CA) (UK) expert-comptable
Check (to) controller, vrifier
Check list bordereau (liste) de vrification, de
contrle
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Collection a) recouvrement b) encaissement

Common equity action ordinaire
Common stock actions ordinaires
Compound interest interest(s) compose(s)
Concern entreprise, tablissement, firme
Consolidated balance sheet bilan consolid, unifi
Convertible loan emprunt convertible
Corporate name raison sociale
CPA(Certified Public Accountant US) expert-comptable
Current assets actif ralisable court terme, actif
circulant
Cut-off date date darrt des comptes
Cut-off procedures procdure darrt / de clture des
comptes
Date of maturity date dchance
Debt a) dette ; b) crance
Deferred dividend dividende diffr
Delcredere ducroire
Depletion a) puisement (de ressources
naturelles)
b) amortissement
Depreciation amortissement (sur le matriel)
Disclosure publication dinformations
Drawing of bonds tirage au sort dobligations
Drop in value moins-value ; chute des cours
Due date date dchance
Dummy prte-nom
Dwindling (of) assets diminution de lactif
Earning per share bnfice de lactif
Earning report compte de rsultat
Equities actions ordinaires
Equity capital actions ordinaires et privilgis,
capital actions
Ex coupon coupon dtach
Ex dividend (ex. div.) sans dividende, ex-dividende
Face-value valeur nominale, le nominal
Fall due (to) choir
Final dividend a) dernier dividende de lexercice
b) paiement final (liquidation)
Financial statement (s) document(s), tat(s) financier(s)
Fiscal period, year exercice financier
Fixed assets actif immobilis, immobilisations
Go public (to) tre introduit en bourse
Goodwill survaleur, fonds de commerce
Gross profit margin marge bnficiaire brute
Income a) revenus ; b) bnfices (socit)
Income statement compte de rsultat, compte
dexploitation
Incorporation constitution en socit (ou en
compagnie
Intangibles immobilisations incorporelles
Interim dividend acompte sur dividende
Interim report (result) rapport (rsultat) provisoire
Inventory a) stocks ; b) inventaire
Investment company socit de placement,
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dinvestissement, de portefeuille
Irredeemable non rachetable
Issue premium prime dmission
Issue price prix dmission
Ledger grand livre, registre
Liabilities passif, dettes
Lien privilge, droit de rtention
Liquid assets liquidit(s)
Mature (to) arriver lchance, choir
Maturity chance, date dchance
Merge (to) fusionner, fondre (des socits)
Mortgage hypothque
Nominee a) prte-nom ; b) candidat propos
( une lection)
Notes to the balance sheet annexe(s) au bilan
Off-balance sheet hors bilan
On sight vue, sur prsentation, sur demande
Operation capital (US) fonds de roulement
Ordinary share action ordinaire
Outflow sortie, fuite, vasion (de capitaux, dor, etc)
Overhead(s) frais gnraux
Paid-up shares actions libres
Period to maturity temps courir, jusqu chance
Premium prime, agio
Prepaid pay davance
Profit and loss account (P & L) compte de rsultat / dexploitation
Ready money argent liquide, disponibilits
Receivables montant recevoir, compte clients
Receipt a) quittance, reu ; b) rcpiss
Redeemable rachetable, remboursable
Reporting information comptable
Reporting standards normes de prsentation
Retained earnings bnfices non distribus, rserves
Return rendement
Revenue chiffre daffaires
Risk capital capital risque
Sales chiffre daffaires
Seed money investissement initial, mise de fonds
initiale
Share ledger (register) grand livre (registre) des
actionnaires
Stockholder equity valeur nette (dune socit, dune
compagnie), fonds propres ; avoir
des actionnaires court terme
Short term court terme
Sinking fund fonds (caisse) damortissement
Soar (to) monter en flche
Statement a) tat, relev ; b) dclaration
Tied-in capital immobilisations
Treasury bills, notes bons du trsor
Turnover chiffre daffaire
Value at cost valeur au prix dachat, au prix
cotant
Venture entreprise, opration, spculation
Working capital (GB) fonds de roulement
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GAAP (GENERALLY ACCEPTED ACCOUNTING PRINCIPLES)

Whereas French accounting was initially geared to administrative and fiscal requirements,
Anglo-Saxon accounting, especially in the U.S aims mainly at informing shareholders and
investors about the economic situation of the firm. Another difference is that there does not
exist in Britain or the U.S a detailed accounting plan similar to the French one. This,
however, should not be construed as evidence that Anglo-Saxon accounting is less precise and
strict than French accounting.
The prevailing norms and rules issued by official bodies or the profession itself (Institute of
Chartered Accountants in Britain; American Institute of Certified Public Accountants
in the U.S.) are quite as stringent, and the practice of auditor quite as formal and reliable.
All accounts and financial statements should be presented in conformity with Generally
Accepted Accounting Principles (GAAP) which are as follows.
Going concern (continuit dexploitation)

The basic assumption that the concern has no intention or obligation to liquidate or curtail
operations.
True and fair view, or fair presentation (fidlit des comptes ou rgularit et sincrit
des comptes, image fidle). The word fair goes beyond the simple notion of accuracy, since
accounts may be accurate while concealing some facts or failing to disclose some aspect of a
firms economic and financial position.
Prudence (prudence)
Caution and circumspection, so that there should not be any extrapolation, or over or under
estimation of results. In particular, only profits realized at the date of financial statements
should be included, and losses which have arisen, or are likely to arise in respect of the
financial year concerned, should be mentioned.
Consistency (Permanence des methods) :
This implies that similar operations should be dealt with in the same manner (consistency)
from fiscal year to fiscal year.
Matching principle (rattachement des charges et produits aux exercices correspondants,
principe du rapprochement des cots et produits de la mme priode) : Charges and revenues
must be correctly matched with the accounting periods to which they belong.
Historial cost (cot historique) : Recording assets in the books at their initial cast, at the
time of acquisition, as opposed to replacement cast.
Accruals basis (comptabilit dengagement) : This means taking into account income and
expenses when earned and incurred (commitments) regardless of when cash is actually
received or disbursed.
Materiality (importance relative, seuil de signification) : An item should be regarded as
material if there is reason to believe that knowledge of it would influence the decision of an
informed investor.
In the event of any departure from the above principles, the reasons for it and its effects on the
accounts must be set out clearly in the notes to the financial statement (there are often
numerous notes to a balance sheet).
Today, given the multiplication of international operations, mergers, takeovers and
consolidations involving companies of different nationalities and the interlocking structure
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of multinationals there is a strong movement towards the homogenization of accounting

practices, and the profession is active in promotions this trend through its international nom-
and standard-setting institutes.
The European Union is also issuing directives for the harmonization of Company Law.
What Is Auditing?
Auditing is the on-site verification activity, such as inspection or examination, of a process or

quality system, to ensure compliance to requirements. An audit can apply to an entire
organization or might
be specific to a function, process, or production step. Find more information in the video, The
How and Why of Auditing.
As defined in ISO 19011:2011Guidelines for auditing management systems, an audit is a
systematic, independent and documented process for obtaining audit evidence [records,
statements of fact or other information which are relevant and verifiable] and evaluating it
objectively to determine the extent to which the audit criteria [set of policies, procedures or
requirements] are fulfilled. Several audit methods may be employed to achieve the audit
purpose.
There are three discrete types of audits: product (which includes services), process, and
system. However, other methods, such as a desk or document review audit, may be employed
independently or in support of the three general types of audits.
Some audits are named according to their purpose or scope. The scope of a department or
function audit is a particular department or function. The purpose of a management audit
relates to management interests such as assessment of area performance or efficiency.
An audit may also be classified as internal or external, depending on the interrelationships
among participants. Internal audits are performed by employees of your organization.
External audits are performed by an outside agent. Internal audits are often referred to as first-
party audits, while external audits can be either second-party, or third-party.
3 Types of audits
Product audit An examination of a particular product or service (hardware,
processed material, software) to evaluate whether it conforms to requirements (that is,
specifications, performance standards, and customer requirements).
Process audit A verification that processes are working within established limits. It
evaluates an operation or method against predetermined instructions or standards to
measure conformance to these standards and the effectiveness of the instructions. Such
an audit may:
o Check conformance to defined requirements such as time, accuracy,
temperature, pressure, composition, responsiveness, amperage, and component
mixture.
o Examine the resources (equipment, materials, people) applied to transform the
inputs into outputs, the environment, the methods (procedures, instructions)
followed, and the measures collected to determine process performance.
o Check the adequacy and effectiveness of the process controls established by
procedures, work instructions, flowcharts, and training and process
specifications.
System audit An audit conducted on a management system. It can be described as a
documented activity performed to verify, by examination and evaluation of objective
evidence, that applicable elements of the system are appropriate and effective and
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have been developed, documented, and implemented in accordance and in conjunction

with specified requirements.
o A quality management system audit evaluates an existing quality program to
determine its conformance to company policies, contract commitments, and
regulatory requirements.
o Similarly, an environmental system audit examines an environmental
management system, a food safety system audit examines a food safety
management system, and safety system audits examine the safety management
system.
Internal & external audits: first-, second-, and third-party audits
A first-party audit is performed within an organization to measure its strengths and
weaknesses against its own procedures or methods and/or against external standards
adopted by (voluntary) or imposed on (mandatory) the organization. A first-party audit
is an internal audit conducted by auditors who are employed by the organization being
audited but who have no vested interest in the audit results of the area being audited.
A second-party audit is an external audit performed on a supplier by a customer or
by a contracted organization on behalf of a customer. A contract is in place, and the
goods or services are being, or will be, delivered. Second-party audits are subject to
the rules of contract law, as they are providing contractual direction from the customer
to the supplier. Second-party audits tend to be more formal than first-party audits
because audit results could influence the customers purchasing decisions.
A third-party audit is performed by an audit organization independent of the
customer-supplier relationship and is free of any conflict of interest. Independence of
the audit organization is a key component of a third-party audit. Third-party audits
may result in certification, registration, recognition, an award, license approval, a
citation, a fine, or a penalty issued by the third-party organization or an interested
party.
Purposes of audits
An auditor may specialize in types of audits based on the audit purpose, such as to verify
compliance, conformance, or performance. Some audits have special administrative purposes
such as auditing documents, risk, or performance or following up on completed corrective
actions.
Certification
Companies in certain high-risk categoriessuch as toys, pressure vessels, elevators, gas
appliances, and electrical and medical deviceswanting to do business in Europe must
comply with Conformit Europenne Mark (CE Mark) requirements. One way for
organizations to comply is to have their management system certified by a third-party audit
organization to management system requirement criteria (such as ISO 9001).
Customers may suggest or require that their suppliers conform to ISO 9001, ISO 14001, or
safety criteria, and federal regulations and requirements may also apply. A third-party audit
normally results in the issuance of a certificate stating that the auditee organization
management system complies with the requirements of a pertinent standard or regulation.
Third-party audits for system certification should be performed by organizations that have
been evaluated and accredited by an established accreditation board, such as the ANSI-ASQ
National Accreditation Board (ANAB).
Performance versus compliance/conformance audits
Various authors use the following terms to describe an audit purpose beyond compliance and
conformance: value-added assessments, management audits, added value auditing, and
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continual improvement assessment. The purpose of these audits goes beyond traditional
compliance and conformance audits. The audit purpose relates to organization performance.
Audits that determine compliance and conformance are not focused on good or poor
performance. Yet performance is an important concern for most organizations.
A key difference between compliance/conformance audits and audits designed to promote
improvement is the collection of audit evidence related to organization performance versus
evidence
to verify conformance or compliance to a standard or procedure. An organization may
conform to its procedures for taking orders, but if every order is subsequently changed two or
three times, management may have cause for concern and want to rectify the inefficiency.
Follow-up audit
A product, process, or system audit may have findings that require correction and corrective
action. Since most corrective actions cannot be performed at the time of the audit, the audit
program manager may require a follow-up audit to verify that corrections were made and
corrective actions were taken. Due to the high cost of a single-purpose follow-up audit, it is
normally combined with the next scheduled audit of the area. However, this decision should
be based on the importance and risk of the finding.
An organization may also conduct follow-up audits to verify preventive actions were taken as
a result of performance issues that may be reported as opportunities for improvement. Other
times organizations may forward identified performance issues to management for follow-up.
4 Phases of an audit
1. Audit preparation Audit preparation consists of everything that is done in advance
by interested parties, such as the auditor, the lead auditor, the client, and the audit
program manager, to ensure that the audit complies with the clients objective. The
preparation stage
of an audit begins with the decision to conduct the audit. Preparation ends when the
audit
itself begins.
2. Audit performance The performance phase of an audit is often called the fieldwork.
It is the data-gathering portion of the audit and covers the time period from arrival at
the audit location up to the exit meeting. It consists of activities including on-site audit
management, meeting with the auditee, understanding the process and system controls
and verifying that these controls work, communicating among team members, and
communicating with the auditee.
3. Audit reporting The purpose of the audit report is to communicate the results of the
investigation. The report should provide correct and clear data that will be effective as
a management aid in addressing important organizational issues. The audit process
may end when the report is issued by the lead auditor or after follow-up actions are
completed.
4. Audit follow-up and closure According to ISO 19011, clause 6.6, The audit is
completed when all the planned audit activities have been carried out, or otherwise
agreed with the audit client. Clause 6.7 of ISO 19011 continues by stating that
verification of follow-up actions may be part of a subsequent audit.
Note: Requests for correcting nonconformities or findings are very common. Corrective
action is action taken to eliminate the causes of an existing nonconformity, defect, or other
undesirable situation in order to prevent recurrence (reactive). Corrective action is about
eliminating the causes of problems and not just following a series of problem-solving steps.
Preventive action is action taken to eliminate the causes of a potential nonconformity, defect,
or other undesirable situation in order to prevent occurrence (proactive).
http://asq.org/learn-about-quality/auditing/
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SECTION 3: GRAMMAR AND EXPRESSIONS FOR WRITTEN / ORAL

ENGLISH
I. GRAMMAR
PartA: DISCOURS DIRECT ET INDIRECT
Pour rapporter des paroles, il est ncessaire d'effectuer la concordance des temps. Les paroles
prononces (entre guillemets) sont au style direct.
En revanche, on utilise le discours indirect lorsqu'on rapporte les paroles ou les penses de
quelqu'un.
Exemple de discours direct: "I won't come", he said.
Exemple de discours indirect: He said he wouldn't come.
DISCOURS DIRECT DISCOURS INDIRECT

1. "I am tired now", he said. He said (that) he was tired
2. "We often play tennis", .. He said (that) they often played tennis
3. "I have two children," she said She said (that) she had two children.
4. "It is raining outside," . She said (that) it was raining outside.
5. "I bought her a present yesterday, He said (that) he had bought her a present...
6. "I have just cleaned the windows", She said (that) she had just cleaned the windows.
8. "I will go to Peter's tomorrow", He said (that) he would go to Peter's
9. "I can swim very well", She said (that) she could swim very well.
10. "You may come back the day after She said (that) he might come.
tomorrow",
11.come here at once She said

Lorsqu'on passe du discours direct au discours indirect, il faut penser modifier les
expressions de temps telles que:
at once immediately
here there
yesterday the day before
three years ago three years before
last year the year before
last week the week before
tomorrow the following day
the day after tomorrow in two days time
next month the following month
61
De plus, on maintient le prtrit au discours indirect lorsqu'il exprime une habitude

dans le pass:
Ex: "I used to go to that cinema", he said. ---> He said that he used to go to that cinema.
"I often told her", he said. ---> He said that he often told her.
Quant limpratif, il devient au discours indirect une phrase infinitive (TO +
Verbe):
Ex: "Don't worry, Pamela", he said. ---> He told Pamela not to worry.
EXERCICES SUR LE DISCOURS INDIRECT Mettre les phrases au style indirect:
1. "She's watching TV now", he said.

2. "I don't like this", he said.
3. "She has never been here", he said.
4. "I wrote a few letters the day before yesterday", he said.
5. "I usually met her at seven", he said.
6. "I can tell you the story at once", he said.
7. "We will come tomorrow", he said.
8. "May I come in?" he asked.
9. "Do you speak Russian?" he asked.
10. "Did you tell her?" he asked.
11. Come here at once his father told him.
12. Dont forget what I told you yesterday, he said to me
13. What did you say? he asked her
14. How much does your watch cost?, he asked the seller.
15. Have you posted my letter for me? John asked Mary
PART B PASSIVE VOICE
I. FORMATION
Pour passer de la voix active la voix passive, il suffit d'insrer l'auxiliaire to be

(conjugu au temps de la phrase active) et d'ajouter le participe pass du verbe (conjugu la
voie active).
62
Temps Actif Passif

Prsent simple They help me I am helped by them
Prsent continu They are helping me I am being helped
Prtrit simple They helped me I was helped
Prtrit continu They were helping me I was being helped
Prsent perfect They have helped me I have been helped
Past perfect They had helped me I had been helped
Futur They will help me I will be helped
Conditionnel They would help me I would be helped
Conditionnel pass They would have helped me I would have been helped
II. EMPLOI
Le passif s'emploie d'une manire gnrale lorsque lexpression de lagent de laction

n'est pas ressentie comme ncessaire: when it is not so important who or what did the
action
She was arrested. --------->.---------> No matter who arrested her / Peu importe qui l'a arrte.
She was arrested by him. " Him " tant vague, on vite gnralement de nommer le
complment d'agent.
Le passif s'emploie beaucoup plus en anglais qu'en franais. Un passif anglais
correspond souvent en franais une structure avec "on" ou un verbe pronominal.
English is spoken here ---------> On parle anglais ici.

She's being interviewed --------> On est en train de l'interviewer.
You'll be called ----------------> On vous appellera.
He's called John ---------------> Il s'appelle John.
She was told the truth----------> On lui a dit la vrit
Lorsque le complment d'agent est ncessaire, on l'introduit par by:

The novel was written by Henry James.
Le roman a t crit par Henry James.
He was knocked down by a car.
Il a t renvers par une voiture.
Les verbes du type 'give, ask, tell, send, show, teach, pay, offer', susceptibles d'tre
suivis ( la forme active) de deux complments d'objet, peuvent tre utiliss par le biais de
deux constructions passives, selon que l'on choisit l'un ou l'autre des deux objets comme sujet
du passif.
She gave me a watch (Actif) Deux COD: "me" et "a watch"
Passif: --- I was given a watch
--- A watch was given to me
63
EXERCICES SUR LE PASSIF
1) Mettre au passif les phrases suivantes:

1. The policeman arrested him yesterday.
2. She will give him another chance.
3. They have just discovered it.
4. You should not take these books away.
5. She sends him a letter everyday.
6. We helped them.
7. The passers-by stared at her.
8. They are building a new house.
9. Somebody will tell her.
10. The police is questioning her.
2) Mettre ces phrases au passif comme dans l'exemple:

ex: They told us to go away.
---> We were told to go away.
1. They sent me a letter.
2. They allowed us to go.
3. He asked her to sing.
4. She told me to shut up.
5. They believed she was a thief.
3) Mettre les verbes suivants au passif:

1. The house (to clean) ______________ every day.
2. My car (to steal) _______________ last week.
3. I (to invite) ______________ to a party last month.
4. The film (to make) ____________ in 1990.
5. The building (to build) _____________ next year.
II. EXPRESSIONS FOR WRITTEN / ORAL ENGLISH
1- To introduce a point, a summary, a text

The text is about
The text deals with
The text raises the problem of
The document draws the readers attention on
2- The enumerate various points use the following :

-As a introduction, we can say that = En introduction, nous pouvons dire que
-first of all ; first(ly); secondly ; thirdly ; = Tout dabord; premirement
-also ; after that ; then ; = aussi, aprs cela, puis.
-moreover/furthermore/besides/in addition = en plus de cela, par ailleurs, en outre
-in the same way ; likewise = de mme
-last(ly) ; last of all = en dernier lieu
-last but not least etc. = le dernier point et non le moindre
3- When presenting a different point of view / an opposing view.
64
-However= yet = cependant

-on the one handon the other hand ; = dune partdautre part
-nevertheless /nonetheless, = nanmoins, pourtant
-on the contrary /in contrast = au contraire
-though/although = bien que
-even though/even if = mme si
-despite/in spite of (the fact that) = malgr (le fait que)
4- Link word to show consequence

-Therefore = so= consequently= as a result = donc, par consquent
-thus ; = ainsi
-hence ; = do
-in this respect /in this connection ; = cet gard
5- When giving your opinion :

-In my opinion in my view to my mind = mon avis
- to my knowledge = ma connaissance
- as far as I know ; = pour autant que je sache
-as far as I am concerned ; = en ce qui me concerne
-my feeling is that ; . = mon sentiment est que
-I think that.; = je pense que
- as a matter of fact, = vrai dire
-I am convinced that = je suis convaincu que
6- How to express your agreement (vous tes daccord)

-I quite agree on this point = Je suis tout fait daccord sur ce point.
-He is right when she says = il a raison de dire.
-He is right in pointing out that = il a raison de faire remarquer que
-The remark he makes is quite relevant = la remarque quil fait est tout fait pertinente.
-I share his point of view/ = je partage son point de vue
-I fully agree with the author = je suis entirement daccord avec lauteur
7- How to express your disagreement (vous ntes pas daccord)

I dont agree with he author about = je ne suis pas daccord ave lauteur sur ce
I dont share this opinion = je ne partage pas cet avis
I disapprove of = je dsapprouve
I (strongly) disagree = je suis totalement en dsaccord
I cant see the point he aims at = je ne vois pas o il veut en venir
8- To express condition/hypothesis
-Provided = pourvu que),
- if, t = si
-unless = moins que
-as long as = tant que
-on condition that, = condition que
- in case = au cas o
-suppose, imagine = supposez que, imaginez que
9- To express the cause

Because,
65
because of , owing to, on account of = cause de

due to = grace
as = comme
since = puisque
that is why = cest pourquoi
that is the reason why = cest la raison pour laquelle
for + verbe + ing = pour + avoir+ participe pass (cause)
10-To express the purpose

-To, in order to; so as to = pour, afin de
-so that = afin que
-in order that = pour que
11- To conclude your answer

To sum up = pour rsumer
In short/ to put it in a nutshell = bref/ pour rsumer/ brivement.
As a conclusion/ in conclusion = en conclusion
OTHER USEFUL EXPRESSIONS
- There is not the slightest doubt that = Il ne fait pas le moindre que
- According to some people = Selon certains
- In spite of what is generally believed = Malgr ce que tout le monde croit
- Seemingly = apparently = Apparemment
- In fact, actually, as a matter of fact = En fait, en effet
- Most often, = in most cases = more often than not = Le plus souvent
- We must bear in mind that = Nous ne devons pas oublier que
- We can go as far as to say that = on peut aller jusqu dire que
- As it were = so to speak = En quelque sorte, pour ainsi dire
- As for = regarding = with (in) regard to = en ce qui concerne, quant , considrant
- We may wonder if (whether) = On peut se demander si
- Surprising as it may seem = Aussi surprenant que cela puisse paraitre
- We could argue that = On pourrait avancer que
- Far from decrying the importance of = Loin de sous estimer limportance de
- In this field / in the field of = Dans ce domaine, dans le domaine de
- Apart from the fact that = En plus du fait que/except le fait
- i .e .(id est) = that is to say = cest dire
- There is evidence that = Les preuves ne manquent pas que
- The author advocates tolerance etc = Lauteur recommande (prne) la tolrance
- To some degree/to a certain extent = Dans une certaine mesure
- At all cost / by all means = Cote que cote / par tous les moyens
- on an equal footing = Sur un pied dgalit
- Roughly / broadly / generally speaking = Dune manire gnrale
- Naturally / of course = Bien sr
- Admittedly = de laveu gnral
- Inidentally/ by the way = propos / soit dit en passant
- At any rate / in any case / anyway = en tout cas
- In the main = dans lensemble
- Oddly / strangely / paradoxically / ironically
-Surprisingly enough = chose curieuse
66
- It is a much-detated problem = cest un problme trs controvers

- It is abvious / evident / significant that = il est evident / significatif que
- Occassionally from time to time = parfois, de temps autre
Liste alphabtique des verbes irrguliers

1 Les verbes marqus dun astrisque ont aussi un prtrit et un participe
pass
2 Le signe indique les verbes semi-irrguliers.
PRETERI PARTICIP
INFINITIF SENS
T E PASSE
To arise I arose arisen slever

To awake I awoke Awoke sveiller
awaked
To be I was been tre

To bear I bore borne porter
To beat I beat beaten battre
To become I became become devenir
To begin I began begun commenc
er
To bend I bent bent courber
To bet I bet bet parier
To bid I bade bidden ordonner
To bind I bound bound lier
To bleed I bled bled saigner
To blow I blew blown souffler
To break I broke Broken briser
To breed I bred bred lever
To bring I brought brought apporter
To build I built built construire
To burn I burnt burnt brler
To burst I burst burst clater
To buy I bought bought acheter
I can I could pouvoir

To cast I cast cast jeter
To catch I caught caught attraper
To choose I chose chosen choisir
To cling I clung clung saccroch
er
To come came come venir
To cost I cost cost coter
To creep To crept crept ramper
To cut cut cut couper
To deal I dealt dealt ngocier,

traiter
To dig I dug dug creuser
To do I did done faire
To draw I drew drawn tirer,
dessiner
To dream I dreamt dreamt rver
67
To drink I drank drunk boire

To drive I drove driven conduire,
pousser
To dwell I dwelt dwelt demeurer
To eat ate eaten manger
To fall I fell fallen tomber

To feed I fed fed nourrir
To fell I felt felt (se)
sentir,
prouver
To fight I fought fought se battre
To find I found found trouver
To flee I fled fled fuir
To fling I flung flung lancer
To fly I flew flown voler
To forbid I forbade forbidden interdire
To forget I forgot forgotten oublier
To forgive I forgave forgiven pardonne
r
To freeze I froze frozen geler
To get I got got obtenir

To give I gave given donner
To go I went gone aller
To grind I ground ground moudre
To grow I grew grown pousser
To hang I hung hung pendre

To have I had had avoir
To hear I heard heard entendre
To hide I hid hidden cacher
To hit I hit hit frapper
To hold I held held tenir
To hurt I hurt hurt blesser
To keep I kept kept garder

To kneel I knelt knelt sagenouil
ler
To knit I knit knit tricoter
To know I knew known savoir
To lay I laid laid poser

To lead I led led conduire
To lean I leant leant sappuyer
To leap I leapt leapt bondir
To learn I learnt learnt apprendr
e
To leave I left left quitter
To lend I lent lent prter
To let I let let laisser
To lie I lay lain tre
couch
To light I lit lit allumer
To lose I lost lost perdre
To make I made made faire

To may I might je peux
To mean I meant meant vouloir
68
dire
To meet I met met rencontre
r
To mistake I mistook mistaken se
mprendr
e
To mow I mowed mown faucher
To pay I paid paid payer

To put I put put mettre
To read I read read lire

To rend I rent rent dchirer
To rid I rid rid dbarrass
er
To ride I rode ridden aller
cheval
To ring I rang rung sonner
To rise rose risen se lever
To run I ran run courir
To saw I sawed sawn scier

To say I said said dire
To see I saw seen voir
To seek I sought sought chercher
To selt I sold sold vendre
To send I sent sent envoyer
To set I set set placer
To sew I sewed sewn coudre
To shake I shook shaken secouer
To shear I sheared shorn tondre
To shed I shed shed verser
To shine I shone shone briller
To shoot I shot shot tirer
To show I showed shown montrer
To shrink I shrank shrunk (se)
rtrcir
To shut I shut shut fermer
To sing I sang sung chanter
To sink I sank sunk sombrer
To sit I sat sat tre assis
To sleep I slept slept dormir
To slide I slid slid glisser
To sling I slung slung lancer
To smell I smelt smelt sentir
To sow I sowed sown semer
To speak I spoke spoken parler
To speed I sped sped hter
To spell I spelt spelt peler
To spend I spent spent dpenser
To spill I spilt spilt rpandre
To spin I spun soyb filer
To spit I spat spat cracher
To spoil I spoilt spoilt gter
To spread I spread spread tendre
To spring I sprang sprung jaillir
To stand I stood stood tre
dbout
To steal I stole stolen voler
To strike struck struck frapper
69
To swear I swore sworn jurer

To swell I swelled swollen enfler
To swim I swam swunm nager
To swing I swung swung (se
balancer
To take I took taken prendre

To teach I taught taught enseigner
To tear I tore torn dchirer
To tell I told told Dire,
raconter
To think I thought thought penser
To throw I threw thrown lancer
To thrust I thrust thrust pousser
To tread I trod trodden fouler
To I understood comprend
understand understoo re
d
To I undertaken entrepren
undertake undertook dre
To upset I upset upset renverser
To wake I woke woken (s)

veiller
To wear wore worn porter
To weave I wove woven tisser
To weep wept wept pleurer
To will I would je veux
To win I won won gagner
To wind I wound wound enrouler
To withdraw I withdrew withdrawn se retirer
To wring I wrung wrung tordre
To write I wrote written crire
Attention ! Ne pas confondre les verbes suivants :
To fall I fell fallen tomber

To feel I felt felt sentir
To fly I flew flown voler

To flow flowed flowed couler
To lie I lay lain tre couch

To lie I lied lied mentir
To lay I laid laid poser
To see I saw seen voir

To saw sawed sawed scier
To sow sowed sown semer
To sew sewed sewn coudre
To sink I sank sunk sombrer

To think thought thought penser
To thank thanked thanked remercier
70
BIBLIOGRAPHIE
1. Effectively Implementing a Collaborative Task-

based Syllabus (CTBS) in EFL Large-sized
Business English Classes
Pi-Ching Chen, Department of Foreign Languages and Literature
National Cheng Kung University, Taiwan
ydpc@mail.ncku.edu.tw
2. LAnglais Economique et Commercial en 20

dossiers/English For Business and Economics in
20 Files
- Par / by Michel Marcheteau, Agrg de lUniversit, Professeur Emrite lEcole
Suprieure de Commerce de Paris
- Jean-Pierre Berman, Assistant lUniversit Paris IV Sorbonne
- Michel Savio, Professeur honoraire lEcole Suprieure dElectricit, Prsident de
lUPLEGES
- Lionel Dahan, Docteur en Etudes Nord-amricaines, Professeur dAnglais lEcole
Suprieure de Commerce de Paris.
- Jean-Michel Daube, Agrg de lUniversit.
- Olivier Delbard, Professeur lEcole Suprieure de Commerce de Paris, Docteur en Etudes
Anglo-amricaines.
- Bertand Demazet, Agrg de lUniversit
3. Financial English by Ian Machenzie
4. Personal Internet Research
71

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SECTION 2: ACCOUNTING AND FINANCIAL VIDEO VOCABULARY

ACCOUNTING VOCABULARY (Continued)

Cost price or purchase price Prix de revient

A TYPICAL BALANCE SHEET

Property, Plant, and Equipment

Liabilities and Stockholders Equity

Accounts payable (receivable) comptes payer ( recevoir)

Collection a) recouvrement b) encaissement

GAAP (GENERALLY ACCEPTED ACCOUNTING PRINCIPLES)

Going concern (continuit dexploitation)

of multinationals there is a strong movement towards the homogenization of accounting

Auditing is the on-site verification activity, such as inspection or examination, of a process or

have been developed, documented, and implemented in accordance and in conjunction

SECTION 3: GRAMMAR AND EXPRESSIONS FOR WRITTEN / ORAL

PartA: DISCOURS DIRECT ET INDIRECT

DISCOURS DIRECT DISCOURS INDIRECT

4. "It is raining outside," . She said (that) it was raining outside.

8. "I will go to Peter's tomorrow", He said (that) he would go to Peter's

11.come here at once She said

De plus, on maintient le prtrit au discours indirect lorsqu'il exprime une habitude

EXERCICES SUR LE DISCOURS INDIRECT Mettre les phrases au style indirect:

1. "She's watching TV now", he said.

PART B PASSIVE VOICE

Pour passer de la voix active la voix passive, il suffit d'insrer l'auxiliaire to be

Temps Actif Passif

Prsent continu They are helping me I am being helped

Prtrit simple They helped me I was helped

Prtrit continu They were helping me I was being helped

Prsent perfect They have helped me I have been helped

Past perfect They had helped me I had been helped

Futur They will help me I will be helped

Conditionnel They would help me I would be helped

Le passif s'emploie d'une manire gnrale lorsque lexpression de lagent de laction

English is spoken here ---------> On parle anglais ici.

Lorsque le complment d'agent est ncessaire, on l'introduit par by:

EXERCICES SUR LE PASSIF

1) Mettre au passif les phrases suivantes:

2) Mettre ces phrases au passif comme dans l'exemple:

3) Mettre les verbes suivants au passif:

II. EXPRESSIONS FOR WRITTEN / ORAL ENGLISH

1- To introduce a point, a summary, a text

2- The enumerate various points use the following :

3- When presenting a different point of view / an opposing view.

-However= yet = cependant

4- Link word to show consequence

5- When giving your opinion :

6- How to express your agreement (vous tes daccord)

7- How to express your disagreement (vous ntes pas daccord)

9- To express the cause

because of , owing to, on account of = cause de

10-To express the purpose

11- To conclude your answer

OTHER USEFUL EXPRESSIONS

- It is a much-detated problem = cest un problme trs controvers

Liste alphabtique des verbes irrguliers

To arise I arose arisen slever

To be I was been tre

I can I could pouvoir

To deal I dealt dealt ngocier,

To drink I drank drunk boire

To eat ate eaten manger

To fall I fell fallen tomber

To get I got got obtenir