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UNIVERSIDADE FEDERAL DO MARANHÃO

CENTRO DE CIÊNCIAS SOCIAIS, DA SAÚDE E TECNOLOGIA
CURSO DE CIÊNCIAS CONTABÉIS
DISCIPLINA INGLÊS INSTRUMENTAL
PROFESSORA REGYSANE BOTELHO

ACCOUNTING VOCABULARY STUDY1

(Source: http://burlingtonaccountant.ca/)

1. accountant (noun): someone who keeps or examines the records of money

received, paid and owed by a company or person.
He is my firm’s accountant.

2. accountancy (noun; UK): the job of being an accountant.

He works in accountancy.
He owns an accountancy firm.

3. accounting (noun; US)

- the skill or activity of keeping records of the money a person or
organization earns and spends.
- the job of being an accountant (= UK accountancy).

4. accounts (plural noun): an official record of all the money a person or company
has spent and received.
I keep my own accounts.

1
Fonte: Cambridge Advanced Learner’s Dictionary.
1
 NATURE OF THE WORK
Accountants and auditors help to ensure that
firms are run efficiently, public records kept
accurately, and taxes paid properly and on time.
They analyze and communicate financial information
for various entities such as companies, individual
clients, and Federal, State, and local governments.
Beyond carrying out the fundamental tasks of the
occupation — providing information to clients by
preparing, analyzing, and verifying financial
documents — many accountants also offer budget analysis, financial and investment
planning, information technology consulting, and limited legal services.
Specific job duties vary widely among the four major fields of accounting and
auditing: public accounting, management accounting, government accounting, and
internal auditing.
Adapted from: http://data.bls.gov/cgi-bin/print.pl/oco/ocos001.htm

1. Responda sobre o texto:

a. Quais são as principais responsabilidades de um contador?

b. Que outros serviços também podem ser prestados por eles?

c. Quais são os tipos de contadores destacados no texto?

2. Quais das atividades citadas acima você já desenvolveu?

ACCOUNTANCY

2
 Accountancy is the process of communicating
financial information about a business entity to users
such as shareholders and managers. The
communication is generally in the form of financial
statements that show in money terms the economic
resources under the control of management; the art lies Source:
http://www.fsraccountancy.com
in selecting the information that is relevant to the user and is reliable.
Accountancy is a branch of mathematical science that is useful in discovering
the causes of success and failure in business. The principles of accountancy are
applied to business entities in three divisions of practical art, named accounting,
bookkeeping and auditing.
Accounting is defined by the American Institute of Certificated Public
Accountants (AICPA) as “the art of recording, classifying, and summarizing in a
significant manner and it terms of money, transactions and events which are, in part at
least, of financial character, and interpreting the results thereof”.
Source: http://en.wikipedia.org/wiki/Accountancy

1. Complete the table using vocabulary from the text:

Termo Tradução
Dinheiro
Acionistas
Contabilidade
Auditoria
Financeiro
Escrituração
Declaração financeira
Empresa / entidade empresarial
Gerentes/ administradores

2. It is not an accounting activity:

a) Giving financial information to managers.
b) Reporting causes of companies’ failure.
c) Making mathematical research.
d) Interpret financial information.
3. Take from the text two opposite words:

4. According to the text, answer these questions:

a) Auditing is an accounting activity?

3
 b) Is the accountant a company’s manager?

c) Are the financial reports important to administrative decisions?

ACCOUNTING DEVELOPMENT
Accounting is thousands of years old; the earliest accounting records, which
date back more than 7,000 years, were found in the Middle East. The people of that
time relied on primitive accounting methods to record the growth of crops and herds.
Accounting evolved, improving over the years and advancing as business advanced.
Early accounts served mainly to assist the memory of the businessperson and
the audience for the account was the proprietor or record
keeper alone. Cruder forms of accounting were inadequate for
the problems created by a business entity involving multiple
investors, so double-entry bookkeeping first emerged in
northern Italy in the 14th century, where trading ventures began
to require more capital than a single individual was able to
invest. The development of joint stock companies crated wider audiences for accounts,
as investors without firsthand knowledge of their operations relied on accounts to
provide the requisite information. This development resulted in a split of accounting
systems of internal (i.e. management accounting) and external (i.e. financial
accounting) purposes, and subsequently also in accounting and disclosure regulations
and a growing need for independent attestation
of external accounts by auditors.
Today, accounting is called “the language
of business” because it is the vehicle for
reporting financial information about business
entity to many different groups of people.
Accounting that concentrates on reporting to
people inside the business entity is called management accounting and is used to
provide information to employees, managers, owner-managers and auditors.
Management accounting is concerned primarily with providing a basis for making
management or operating decisions. Accounting that provides information to people
outside the business entity is called financial accounting and provides information to
present and potential shareholders, creditors such as banks or vendors, financial
analysts, economists, and government agencies. Because these users have different
4
needs, the presentation of financial accounts is very structured and subject to many
more rules than management accounting. The body of rules that governs financial
accounting is called Generally Accepted Accounting Principles, or GAAP.
From: http://en.wikipedia.org/wiki/Accountancy

1. Make a vocabulary list of the accounting words high lightened on the above text:
Word Meaning
Proprietor
Investors / invest
Double-entry bookkeeping
Trading ventures
Joint stock
Accounting systems
Management accounting
Management decisions
Operating decisions
Financial accounting
Creditors
Banks
Vendors
Financial analysts
Economists
Government agencies
Shareholders

2. Answer about the text:

a. What was the early accountant purpose?
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
b. Why did the double-entry bookkeeping develop?
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________

c. Why can we say that accountancy is the “language of business”?

_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________

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 d. What is the difference between management accounting and financial
accounting?
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________

e. What is the GAAP?

_______________________________________________________________
_______________________________________________________________
_______________________________________________________________

GRAMMAR STUDY

• SIMPLE PAST TENSE

We use the Simple Past Tense to indicate an action in the past at a definite
time.
Example: They worked at the hospital last weekend.
They began a new project this year.
• Regular verbs: ending in –ed
to control – controlled
to organize - organized
to try – tried

• Irregular verbs
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 to read – read
to write – wrote
to pay – paid

• Negative and Interrogative sentences:

She didn’t go to the factory last week.

Did they receive the payment yesterday?

Yes, they did. / No, they didn’t.

VERB TO BE – Past Tense

I was
You were We were
He was You were
She was They were
It was

EXERCISES

1. Write the questions and give a correct answer:

a. Where/ live/ Cathy / last year? (San Francisco)
_________________________________________________________
_________________________________________________________
b. Who/ write/ the report/ last month? (Andrew)
_________________________________________________________
_________________________________________________________
c. Brazil/ get/ a good inflation rate/ last year? (No)
_________________________________________________________
_________________________________________________________

d. the manager/ ask / new office material? (Yes)

_________________________________________________________
_________________________________________________________

2. Complete with simple present or the simple past of the verbs in parentheses:
a. Alfred _________________ (work) at a big department store.
b. What _____________ she __________________ (do) last night?
7
 c. Anthony _________________ (organize) all the books in the library
yesterday.
d. The president never ______________ (speak) to the press in his office.
e. He never ______________ (agree) with us. He ______________ (think)
he’s always right.
f. They ______________ (complain) when I ______________ (close) the
door last class.
g. His company _____________ (develop) a new system of recording
sound last year.
h. The new teacher ____________ (come) from Parana last semester.
i. Nancy _______________ (write) the report last week.

THE GENERAL ACCOUNTING OFFICE IN THE USA

The General Accounting Office is the investigative arm of Congress. GAO

exists to support the Congress in meeting its Constitutional responsibilities and to help
improve the performance and accountability of the federal government for the
American people. GAO is dedicated to good government through its commitment to the
core values of accountability, integrity, and reliability.
Accountability describes the nature of GAO's work. GAO helps the Congress
oversee federal programs and operations to ensure accountability to the American
people. GAO's analysts, auditors, lawyers, economists, information technology

8
specialists, investigators, and other multidisciplinary professionals seek to enhance the
economy, efficiency, effectiveness, and credibility of the federal government both in
fact and in the eyes of the American people. GAO accomplishes its mission through a
variety of activities, including financial audits, program reviews, investigations, legal
support, and program analyses.
Integrity describes the high standards that GAO sets for itself in the conduct of
its work. GAO takes a professional, objective, fact-based, non-partisan, non-
ideological, fair, and balanced approach to all of its activities. Integrity is the foundation
of reputation, and GAO's approach to its work assures both.
Reliability describes GAO's goal for how its work is viewed by the Congress
and the American public. GAO produces high quality reports, testimony, briefings, legal
opinions, and other products and services that are timely, accurate, useful, clear and
candid.
From: http://www.gao.gov

01- According to the text, GAO is an agency of

a) the American legal system.
b) the US National Congress.
c) an American state government.
d) the executive branch of the USA.
e) the American Constitutional court.

02 - The text says that the three essential aims of GAO require it to be
a) transparent, honest and dependable.
b) credible, secretive and competent.
c) able to make good reports, integral and trustworthy.
d) open, professionally clueless and effective.
e) uncritical, honorable and independent.

03 - The people who work for the GAO are usually

a) lawyers, capable of carrying out a wide range of tasks.
b) auditors, capable of analyzing many types of government work.
c) people from many professions, working in specialized areas.
d) well-disciplined volunteers from several skilled professions.
e) special investigators hired for the occasion by the executive.

04 - In the final analysis, the information provided by GAO is

9
 a) only for the political party in power.
b) about the president of the United States.
c) based on secret intelligence activities.
d) intended for the people of the USA.
e) seldom able to meet its code of ethics.

05 - The last paragraph points out that the products and services produced by GAO
must
a) give a broad overview of the topic in hand.
b) avoid giving offence to anybody involved.
c) use the technical terms appropriate to each task.
d) be meticulous, clear and punctually produced.
e) always be kept strictly out of the public eye.

06 - Which of the following would NOT be an appropriate task for GAO?

a) Auditing the work of a government department.
b) Providing evidence for a congressional inquiry.
c) Giving an opinion on a technical point of law.
d) Producing a report on a topic of interest to Congress.
e) Organizing a party political broadcast on television

ACCOUNTING VOCABULARY – EXERCISES

1. Match the columns2:

a. Debt ( ) relating to money or how money is managed
b. Taxes ( ) a fixed amount of money agreed every year as pay for an
employee, usually paid directly into his or her bank account
every month
c. Financial ( ) an amount of money paid to the government, which is based
on your income or the cost of goods or services you have
bought
d. Consultin ( ) a plan to show how much money a person or organization will
g earn and how much they will need or be able to spend
e. Managem ( ) when you spend or use money, time or effort
ent
f. Audit ( ) an amount of money paid for something
g. Budget ( ) something, especially money, which is owed to someone else,
or the state of owing something
2
Definições do Cambridge Advanced Learner’s Dictionary.
10
 h. Expenses ( ) to make an official examination of the accounts of a business
i. Salary ( ) giving advice on a particular subject
j. Payment ( ) the amount of money you have left when you sell more than
you buy, or spend less than you have
k. Surplus ( ) the control and organization of something; the group of people
responsible for controlling and organizing a company

2. Complete the sentences using the following words from exercise 1:

debt – budget – expenses – audit –

taxes – surplus
a. The chemical industry has a large and growing trade ______________.
b. The national _________________ stands at fifty-five billion dollars.
c. The company has an ______________ at the end of each financial year.
d. Owning a car involves a lot of _________________.
e. The firm has elaborated a _______________ for the coming financial
year.
f. The government has promised that it'll reduce _________________.

3. Match the words and the definitions:

a. revenue ( ) a percentage that shows how well the company is doing
b. total costs ( ) money the company makes.
c. production costs ( ) money paid to the government.
d. overhead ( ) all the costs together.
e. taxes ( ) rent, salaries, electricity, phone bills, office supplies etc.
f. profit ( ) the cost of making products.
g. profit margin ( ) the money the company receives.

4. Write in English:
a. Contadores são responsáveis pelos orçamentos das empresas.

b. Os débitos do governo aumentaram em 30%.

c. Minha empresa precisa de um consultor financeiro.

d. Eles são responsáveis pela negociação dos salários.

e. Os contadores oferecem planejamento financeiro aos seus clientes.

11
 5. Translate the following expressions:
a. accounting statement:
b. account/ bank statement:
c. minimum wage:
d. payslip:
e. income tax return:
f. exchange rate:
g. cash basis:
h. withdraw:
i. exchange rate
j. inflation rate
k. interest rate
l. custom duties

THE BRAZILIAN CENTRAL BANK3

Following recent economic shocks, Brazil’s Central
Bank (BC) may revise next year’s inflation target from 3.5% to
3.9% as measured by the Broad Consumer Price Index (IPCA).
According to the minutes of the September meeting of
the BC Monetary Policy Committee (Copom) besides the
dollar’s climb since early this year, the energy crisis, possible
hikes in international oil prices and global tensions have all
contributed to the upward revision of the inflation forecast.
While Brazilian exports will undoubtedly be hit by the global retraction in trade
the BC is confident that the trade balance will actually benefit as imports should fall
even further. The forecast is for a 2 billion surplus by the end of the year.
Government-administered prices, however, will probably be the major villains in
this year’s inflation. In 2001, the increases have already been adjusted up 11% and, by
themselves, will contribute 3.2 percentage points to the 2001 IPCA figure.
In the case of energy rates, the BC is forecasting increases of 20% for both this
year and 2002. Also of concern for Brazil, oil prices are expected to increase by the
second quarter of next year when they should stabilize.
(Gazeta Mercantil, November 2001).
3
PEREIRA, Carlos Augusto. Inglês: só questões: uma seleção de questões de provas
de inglês dos diversos concursos públicos. Rio de Janeiro: Impetus, 2002.
12
 - Responda sobre o texto:
1. De acordo com o texto, o motive para o aumento do índice de inflação foi
a. o aumento do Produto Interno Bruto
b. a diminuição das exportações
c. a queda da taxa de juros
d. a queda das importações
e. a crise energética do Brasil
2. De acordo com o texto, os maiores vilões da inflação deste ano serão,
provavelmente...
a. os aumentos do preço do petróleo
b. as taxas de serviços administradas pelo governo
c. as altas taxas de juros
d. os preços controlados pelo governo
e. a crise no setor energético
GRAMMAR STUDY
Some words are used to link sentences and/or ideas. On the table there are some
of these words:
Word Meaning Function
And
Because
But
Even
However
If
Like
So
Than
Then
When
Yet

a) A company's assets can consist of cash, investments, buildings, machinery,

specialist knowledge or copyright material ____________ music or computer
software.
b) She makes the company’s accounting ____________ negotiates the budget
with the stockholders.
c) The project went over budget ______________ of a miscalculation at the
planning stage.

13
 d) Her new dress is elegant, _________________ it was not expensive.
e) She created a new fashion and ________________ she made a fortune.
f) Their products are more famous ______________ ours; __________ they are
also more expensive.
g) Janet is stressed ______________ she has worked a lot recently.
h) How can you say you don't like something ________________ you've never
even tried it!
i) I have bought the new Management Journal, _______________ I haven’t be
able to start reading it ________________.

CASH FLOW4

- Insert the following words in the gaps in the text:

insolvent liquidity net

positive
reputation reserves suppliers

Cash flow is essentially a company’s ability to earn cash. It is the amount of

cash made during a specific period that a business can use for investment. (More
technically, it is (1)________________ profit plus depreciation plus variations in
(2)______________ ). The flow of funds is cash received and payments made by a
company during a specific period – except that many people also use the term cash
flow to describe this! New companies generally begin with adequate funds or
(3)______________ capital for the introductory stage during which they make contacts,
find customers and build up sales and a (4) __________________. But when sales
begin to rise, companies often run out of working capital: their cash is all tied up in
work-in-progress, stocks and credit to customers. It is an unfortunate fact of business
life that while (5) ______________ tend to demand quick payment, customers usually
insist on extended credit, so the more you sell, the more cash you need. This provokes
a typical (6) ______________ crisis: the business does not have enough cash to pay
short-term expenses. A (7)__________________ cash flow will only reappear when
sales growth slows down and the company stops “overtrading”. But companies that

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MACKENZIE, Ian. Financial English. Thomson Heinle Publisher. UK. 2002.

14
have not arranged sufficient credit will not get this far: they will find themselves
(8)________________ ― unable to meet their liabilities.

PETROBRAS5
PETROBRAS became the latest oil group to benefit from last year’s surge in oil
prices when the Brazilian company reported that net profits in 2000 had more than
quadrupled to R$ 9.94 bn (US$ 4.97 bn) – the highest figure ever recorded by a
Brazilian company.
The rise in net profits was the result of increases in production and the
company’s effort to scale up bureaucracy.
Under the leadership of Henri Philippe Reichstul, who took over as president in
1999, PETROBRAS has embarked on a US$ 33 bn investment plan over five years to
virtually double oil and gas production, clean up the company’s financial affairs and
expand abroad.
In August last year, PETROBRAS boosted its profit in the international
investment community with a successful US$ 4 bn share offering, the largest made by
a Brazilian company.
However, the group’s efforts to modernize its image suffered a setback in
December when the government forced it to abandon a plan to change its name to
“PETROBRAX” which was designed to reflect its increasing international presence.

- Answer True (T) or False (F):

1. From the text above, it can be gathered that…
a. it took some time for PETROBRAS to benefit from 2000’s
increase in oil prices ( ).
b. in 2000, the relation between dollars and R$ was, at least once,
one to two ( ).
c. US$ 4.97 bn means four billion and ninety-seven dollars ( ).
5
PEREIRA, Carlos Augusto. Inglês: só questões: uma seleção de questões de provas de inglês
dos diversos concursos públicos. Rio de Janeiro: Impetus, 2002.
15
 d. never before last year, had any Brazilian company had the same
financial performance as PETROBRAS did ( ).
e. PETROBRAS net profit added up to R$ 39.76bn in 2000 ( ).

2. Based on text, it can be concluded that…

a. at least 3 factors contributed to the rise in PETROBRAS’ net profits ( ).
b. Henri Philippe Reichstul became PETROBRAS’ 5th president the year
before last ( ).
c. Three goals were settled when Henri Philippe Reichstul took over
PETROBRAS’ presidency ( ).
d. PETROBRAS’ name should be kept as it is according to a special group
created to modernize its image ( ).
e. PETROBRAS not only got the highest profit ever recorded by a Brazilian
company, but it was also the one to offer the largest share in Brazil ( ).

NUMBERS6
- The decimal point
In English, we use a point (.) and not a comma (,) for decimals. We use
commas in figures only when writing thousands.
10,001 is ten thousand and one.
10.001 is ten point oh oh one.

When accounts are prepared on computer, commas

are not used. The number appears as 82103.

In English, all the numbers after a decimal point are read separately:
10.66 ten point six six Not ten point sixty six
0.325 nought point three two five
0.001 nought point oh oh one
You will also hear people say:
0.05 zero point oh five or oh point oh five

But if the number after the decimal point is a unit of money, it is read like a
normal number:
£ 12.50 twelve pounds fifty
€ 2.95 two Euros ninety five

- Thousands and millions

1,000,000 is a million or ten to the power six (106)

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MACKENZIE, Ian. Financial English. Thomson Heinle Publisher. UK. 2002.

16
 1,000,000,000 is a billion or ten to the power nine (109)

1. Say the following:

a. It’s somewhere between 3,488 and 3.491.
b. Look, it’s less than 0.0001! It’s hardly worth worrying about.
c. I changed all those yen into sterling and I only got £ 13.60!
d. That’s about 14.50 in Swiss francs.
e. Did you say 0.225 or 0.229?
f. The dollar is at 1.95.
g. No, I meant 15.005 not 15,005.

THE BUDGET FOR THE YEAR 20007

Most analysts believe that the budget for the year 2000 presented by the
government is feasible, but many points used to design the budget depend on
negotiations with Congress, “If first impressions are confirmed, the budget corresponds
to reality”, says former Central Bank President Affonso Celso Pastore. According to the
Chief Economist for Citibank, the budget is feasible but not easy to accomplish.
Specialists say that the government would have to reduce monthly expenses
immediately until the end of the year from R$ 3.5 billion to R$ 2.87 billion, which would
correspond to a 20% reduction. “It’s quite a tight budget”, said former Minister Maílson
da Nóbrega. The main problem is that state employees’ salaries have been raised and
an extra R$ 3.1 billion will have to be paid next year.

1. Analysts predict…
a. a necessary cut in the public expenditure.
b. a further increase in state employees’ salaries.
c. a considerable surplus for the public sector.
d. a substantial change in the fiscal responsibility law.
e. a huge technological investment.

2. According to the text, the state employees’ salaries…

a. must have been reduced.
b. have not been negotiated.
c. must be taken into account.
7
PEREIRA, Carlos Augusto. Inglês: só questões: uma seleção de questões de provas de
inglês dos diversos concursos públicos. Rio de Janeiro: Impetus, 2002.

17
 d. represent a 20% cut in the budget,
e. have undoubtedly been neglected.

3. In connection to the budget for the year 2000, analysts believe that it…
a. ought to be designed by the Congress.
b. might be achieved.
c. is hardly attainable.
d. will be increased by 20%.
e. has been endorsed by the Congress.

TALKING ABOUT ACCOUNTING WORKING AREAS

BOOKKEEPING8
Complete the text using the words from the box:

credits debits double-entry

invoice
journals ledger posted
receipt

Bookkeepers record every purchase and sale that a business makes, in the
order that they take place, in (1)____________________. At a later date, these
temporary records are entered in or (2)_________________ to the relevant account
book or (3)________________ . Of course the “books” these days are likely to be
computer files. At the end of an accounting period, all the relevant totals are
(4)________________ to the profit and loss account. (5)_________________
bookkeeping records the dual effect of every transaction – a value both received and
parted with. Payments made or (6)_______________ are entered on the left-hand
(debtor) side of an account, and payments received or (7)_________________ on the
right-hand side. Bookkeepers will periodically do a (8)___________________ to test
whether both sides of an accountant book match. In most business
(9)_______________, the seller of goods or services sends the buyer a bill or
(10)__________________, and latter a (11)___________________ acknowledging
payment. Business are obliged to retain the documents – known as
(12)_______________ ― that support or prove an item in an account, and make them
available to the internal and external auditors who check the accounts. Bookkeepers
are not to be confused with librarians, who also keep books, or with bookmarkers, who
“make books” in the sense that they accept bets (on horses races, etc.) and
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MACKENZIE, Ian. Financial English. Thomson Heinle Publisher. UK. 2002.
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traditionally wrote them down in a book like a bookkeeper’s journal. Accountants, unlike
bookkeepers, analyze financial records, and decide how to present them.

Accounting vocabulary
Word Translation

AUDITING9

Number the following words or expressions with their underlined equivalents in

the text:

accuracy external
annual general meeting implemented
board of directors ratified
checking shareholders (UK) or stockholders (US)
deficiencies standard operator procedures
determine subsidiaries
deviations a synonym
directives transnational corporations

The traditional definition of auditing is a review and evaluation of financial

records by a second set of accountants. An internal audit is a control by a company’s
own accountants, checking for completeness, (1) exactness and reliability. Among
other things, internal auditors are looking for (2) departures from (3) a firm’s
established methods for recording business transactions. In most countries, the law
requires all firms to have their accounts audited by an outside company. An (4)
independent audit is thus a review of financial statements and accounting records by
an accountant not belonging to the firm. The auditors have to (5) judge whether the
accounts give what in Britain is known as a “true and fair view” and in the US as a “fair
presentation” of the company’s [corporation’s] financial position. Auditors are appointed
by a company’s (6) most senior executives and advisors, whose choice has to be (7)
approved by the (8) owners of the company’s equity at the (9) company’s yearly
assembly. Auditors write an official audit report. They may also address a
“management letter” to the directors, outlining (10) inadequacies and recommending
improved operating procedures. This leads to the more recent use of the word “audit”

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MACKENZIE, Ian. Financial English. Thomson Heinle Publisher. UK. 2002.
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as (11) an equivalent term for “control”; (12) multinational companies, for example,
might undertake inventory, marketing and technical audits. Auditing in this sense
means (13) verifying that general management (14) instructions are being (15)
executed in branches, (16) companies which they control, etc.

1. Responda sobre o texto:

a. Qual é, tradicionalmente, a definição de auditoria?
______________________________________________________________
______________________________________________________________
______________________________________________________________
______________________________________________________________
b. Quais são as diferentes características de uma auditoria interna para
uma auditoria externa?
______________________________________________________________
______________________________________________________________
______________________________________________________________
______________________________________________________________
______________________________________________________________
c. Quem deve aprovar a escolha daqueles que serão os auditores de uma
empresa?
______________________________________________________________
______________________________________________________________
d. Como os auditores apresentam para as empresas as informações
encontradas durante seu trabalho?
______________________________________________________________
______________________________________________________________
______________________________________________________________
______________________________________________________________
______________________________________________________________
______________________________________________________________

20
 APPLYING FOR A JOB

• FILLING IN AN APPLICATION

In an application form, you are required to give specific information about

yourself. Most applications forms are divided into several sections. These sections may
include:
1. Personal data: basic information about your name, address, and phone
number.
2. Family data: information about your parents, spouse (husband or wife),
children, siblings (brothers and sisters).
3. Educational data: information about the schools you’ve attended.
4. Work experience: information about the jobs you’ve had.
5. Extracurricular activities: information about your hobbies and interests.
6. Financial data or information: information about how much money you earn.

In each section of the form, you are expected to fill in items of specific
information.
In which section of an application form do you expect to provide the following
information? Match the information to the section:
1. The names of companies you have worked for and people who have
employed you:
_____________________________________________________________
2. Your annual income (how much money you earn every year):
_____________________________________________________________
3. Your home address and telephone number:
_____________________________________________________________
4. Sports you like to play, things you like to do in your spare time:
_____________________________________________________________
5. The names of your parents, brothers, sisters, and/or children:
_____________________________________________________________
6. The grades or credits your received at school:
_____________________________________________________________
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 7. Your date of birth:
_____________________________________________________________

8. Any academic diplomas or degrees you have received:

_____________________________________________________________
9. The name of your bank:
_____________________________________________________________

But not all applications forms are the same. Each one is used for a specific
purpose and may, therefore, include different sections or items. For example, if you are
applying to study at university, you may be required to fill in the courses you are
interested in studying and a list of your academic achievements. In addition, you may
be asked to write a personal statement and attach it to the application form.
Which information do you thing is most important when applying in each of the
following cases?
Match the application to the information being asked for. Fill in the matching
numbers on the line provided.

Application Kind of information needed

1. to apply for a job
2. to apply for a loan from the bank
3. to apply for a marriage license
4. to apply for a transfer to a new
school
5. to apply for a lease on an apartment
6. to apply for a passport or visa
a. _______ references from the owner/s
of the building/s you have lived in and
proof of your income.
b. _______ details of your bank balance
and monthly salary and/or annual
income.
c. _______ a list of grades and credits
you have received so far at school.
d. _______ previous work experience
and qualifications.
e. _______ details of your citizenship.
f. _______ personal data, especially
marital status.

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 APPLICATION
APPLICATION FORM
FORM (EXAMPLE)

PERSONAL DATA
Family name/ surname: ___________ First name: ____________ Middle name:
___________
Gender (circle): male/ female
Date of birth: _____/ ______/ ______ (MM/DD/YYYY)
Permanent home address:
_____________________________________________________
Mailing address:
_____________________________________________________________
E-mail address: __________________________________________
Home phone number: ___________________ Mobile phone number:
__________________
Citizenship: ____________________________
Marital status: ____ married ____ divorced ____ separated _____ other

FAMILY DATA
Regular school

Full name of father:

___________________________________________________________
Full name of mother:
__________________________________________________________
Children: _____ Yes _____ No Number of children: _____________

EDUCATIONAL DATA
Educational institution:
________________________________________________________
Course:
_____________________________________________________________________
Graduation date: _______________________________

Educational institution:
________________________________________________________
Course:
_____________________________________________________________________
Graduation date: _______________________________

Special courses:

Educational institution:
________________________________________________________
Course:
_____________________________________________________________________
Graduation date: _______________________________

Educational institution:
________________________________________________________
Course:
_____________________________________________________________________
Graduation date: _______________________________
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 APPLICATION FORM (Cont.)

WORK EXPERIENCE
Jobs held in the past three years:

Name of the employer/ company:

___________________________________________________________________________

Specific position(s)/ nature of the work:

____________________________________________________________________________
__________________________________________________________________________

Dates of employment: from _____/ _____/ ______ to: ______/ ______/

_______

Name of the employer/ company:

___________________________________________________________________________

Specific position(s)/ nature of the work:

____________________________________________________________________________
__________________________________________________________________________

Dates of employment: from _____/ _____/ ______ to: ______/ ______/

_______

EXTRACURRICULAR ACTIVITIES
Attach a list of all your hobbies, community activities, and family activities
in order of their interest to you.
1.
2.
3.
4.
5.

ADDITIONAL INFORMATION
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
________________________________________________________________________

Signature:______________________________________________________________
Date: _____________________, ___________________________.

• COVER LETTER10
10
Schwartz and Case. Skyline 2 – Business Resource Book. Macmilan. 20
24
 When you apply for a job, you usually send the company your résumé and a
cover letter. Read the cover letter below. What kind of job does the writer want? Do
you think he will get it? What are the problems with the letter?

Good Food Corporation 1636 Greenddale

Road
13 Oakview Terrace Kansas City,
MO 24567
Kansas City, MO 23456

January 20, 2011

I am writing to apply for the job that you advertised

in the paper.
When I saw the advertisement, I thought that I was
the perfect person for the job! I am very dynamic,
hard-working and efficient and I would very much
like the position of product manager.
I have been an assistant product manager for
Amanda Cookies for five years, and really enjoy
working in the food industry. I enjoy creating new
products and sending them into the market.

I enclose my résumé.
Yours,

Read the tips for writing a cover letter below. Did John follow any of them in his
letter above?
1. Address your letter to a specific person. If you need to, call the company first to
find out who to send it to.
2. Make sure you use the correct, formal opening and closing forms (Dear Sir,
Sincerely yours, etc.).
3. Start your letter by telling them which job you are applying for and where you
saw the job advertisement.
4. In the next paragraph, tell them why you are interested in this job and this
company.
5. In the next paragraph, tell them why you are the best person for the job.
6. Don’t only repeat information on your résumé ― always add extra information.
7. Don’t use positive adjectives to describe yourself without giving evidence of why
they are true.
8. Finishing by telling them when you are available for a job interview and/or to
star work.

25
 John read the tips above and wrote his cover letter again. Read it and
complete it.

1636 Greendale
Road Kansas City,
MO 24567
Good Food Coorporation
13 OAkview Terrace
Kansas City, MO 23456

January 20, 2011

Dear Ms. Greene,

I am writing to apply for the job of (1) ________________________

which you (2) ______________________ in the Denver Guardian on
January 15.

I am very (3) _________________ in this job because the Good Food

Corporation is a key producer of organic foods, and I feel ready
for more responsibility.

As you can see from my (4) _______________, I have

(5)___________________ year’s worth of experience working as an
assistant product manager in the (6) ____________________
industry. I am dynamic and hard-working: I have introduced five
new products that have been very popular. I have excellent
communication, IT and language skills and I have worked with
large number of colleagues at home and abroad. I am also very
committed to the production of healthy food and have attended a
number of seminars on this topic.

I am available for an (7) ____________________ in February or

March.

I look forward to hearing from you.

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