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CAMELIA FIRICĂ

ENGLISH FOR BUSINESS COMMUNICATION

CRAIOVA 2009

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BUSINESS WRITING

Letters are personal documents that give people the opportunity to express their points of view or feelings in a clear manner.

Business letters are formal ways of communicating between two parties, an organization and customers or clients or two organizations. They give or ask for business information, they point out positive or negative situations, they acknowledge something, they extend contacts, accept or deny offers etc. This type of letters has a specific format and uses formal language. When addressing to a business audience one must keep in mind that the readers’ time is limited so it is most likely that the letter be skimmed.

Business people are interested in what you say insofar as it affects their activity or working environment. That is why one’s letter must be clear and concise, with short sentences and simple words, it should keep to the facts and be easy to read and understand. Avoid being vague about your objective as most people will not have the patience or time to sit there and guess what you want to say. Get to the point without going into unnecessary details.

Equally important is one’s ability to identify his/her audience. If you are addressing your letter to the department of human resources, avoid using highly technical terms that only engineers would understand; even if your letter is addressed to an engineering company, chances are that the personnel in human resources do not have an engineering background. Do not address it ”to whom it may concern”.

A last but not less important element to remember in business writing is to remain professional. Even when someone is writing a complaint letter, he must remain polite and courteous, simply state the problem(s) along with any other relevant information and be sure to avoid threats and slander.

There are some general points and conventions to be followed by the one who writes a letter:

• Type your letter. It should not be handwritten.

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• Use a letter head to write a formal letter. If you don't have a letter head, then type your name, designation and address at the top of the page.

• The sender’s and receiver’s addresses and the date (in some cases the subject and reference) must be mentioned clearly at the beginning of the letter. Mentioning the date in a letter is a must as it serves the purpose of reference in further letter regarding the same topic.

• There has to be a proper greeting to begin the letter with, depending on the relationship the writer has with the recipient. The most common beginning formula is:

� When the recipient's name is unknown to you or you address a whole department: Dear Sir /Dear Madam /Dear Sir or Madam;

� When you know the recipient's name: Dear Mr. Brown/Dear

Mrs. Brown/Dear Miss. Brown/Dear Ms. Brown;

� When addressing a whole department: Dear Sirs;

� When addressing a good friend or colleague: Dear Michael.

• The body of the letter. In the first paragraph, you have to introduce yourself if the receiver does not know you. You could begin with a sentence like "We had recently met at …", or "I had purchased a …from you/your company…" After that you may begin with the main message. The reader has to clearly understand what the letter is about from the very first line.

• It is the complimentary close that always concludes the letter. The closing depends on whether the letter is formal or informal: the most common business letter endings are:

� When the recipient's name is unknown to you or you address a whole department: Yours faithfully;

� When you know the recipient's name: Yours sincerely;

� When addressing a good friend or colleague: Best wishes/Best

regards.

Common types of business letters:

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1. Acknowledgement Letter. It can be written by an organization to an individual or vice versa to recognize someone’s work, effort, help or support, to acknowledge the receipt of money in some form, or of goods arrived in due time and proper condition, to thank for a job offer or simply to announce one’s resignation.

2. Apology Letter. An apology letter is written when a business offence of some kind has been committed. The sender apologizes and asks for an opportunity to re-establish the previous business relations.

3. Appreciation Letter. It is written to appreciate or reward someone's activity inside the organization (a superior to his junior/employer), to thank a client for doing business with them or a person who helped with one’s career or research.

4. Complaint Letter. A complaint letter is written to notify someone that an error has occurred and that it needs to be corrected as soon as possible.

5. Inquiry Letter. This letter is meant to inquire about a product or service.

6. Order Letter. As the name suggests the order letter is used for ordering products. This letter can be used as a legal document to show the transaction between the customer and vendor.

7. Letter of Recommendation: This type of letter is written to recommend a person for a job or higher position in the organization.

Formal and informal English differ in word choice, word usage, and grammatical structures.

Be friendly, build the relationship - but do not use cold, formal language. Do not be too informal either.

Avoid using colloquial language or slang such as you know or I mean or wanna. Keep the tone businesslike, but be friendly and helpful.

Do not use abusive language.

Do not use the word I too often in the letter.

Do not use the passive voice, favour the active voice.

Do not use contracted forms.

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Even if you are writing a complaint you can be courteous. Be polite but do not be humble. Be brief but make sure you make your point clearly.

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GRAMMAR REVIEWGRAMMAR REVIEWGRAMMAR REVIEWGRAMMAR REVIEW

THE FUTURE PERFECT SIMPLE

The Future Perfect Simple expresses the idea that something will occur before another action in the future. It can also show that something will happen before a specific time in the future and it is formed with shall (for the Ist person singular and plural) and will (for the IInd and IIIrd persons singular and plural) + perfect infinitive according to the pattern:

Affirmative: Subject + shall/will + have + past participle

Interrogative: Shall/Will + subject + have + past participle

Negative: Subject + shall/will + not + have + past participle

The Future Perfect Simple is normally used with a time expression beginning with by: by then, by that time, by the end of…, by the time…

and shows:

• an action which at a given future time will be in the past, or will have just finished.

e.g. I shall have written the report by then/ in a few hours. I shall

have written the report by the time the manager asks it. We shall have

lived here for two years by the end of this season. She will have worked

in this office for forty years when she retires.

AFFIRMATIVE NEGATIVE INTERROGATIVE

I/We shall have written

I/We shall not have written

Shall I/we have written?

You/He/She/It/They will have written

You/He/She/It/They will not have written

Will You/He/She/It/They have written?

THE FUTURE PERFECT CONTINUOUS

The Future Perfect Continuous shall + have been and present participle (for the Ist person singular and plural) and will shall + have been and present participle (for the IInd and IIIrd persons singular and plural) according to the pattern:

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Affirmative: Subject+ shall/will + have been + present participle

Negative: Subject+ shall/will + not + have been + present participle

Interrogative: Shall/will + subject + have been + present participle

AFFIRMATIVE NEGATIVE INTERROGATIVE

I/We shall have been writing

I/We shall not have been writing

Shall I/We have been writing?

You/ He/She/It/They will have been writing

You/ He/She/It/They will not have been writing

Will You/ He/She/It/They have been writing?

The Future Perfect Continuous is used to show that an action will continue up until a particular event or time in the future:

e.g. By the end of this year I shall have been teaching for 22 years.

When the lesson is over, the teacher will have been teaching for fifty

minutes. By five o’clock p.m. she will have been interviewing job

applicants for eight hours.

���� REMEMBER! We use Future Perfect Simple if any numerical specification about is made in the sentence:

e.g. By five o’clock p.m. she will have interviewed 20 job applicants.

THE NUMERAL

0 (zero) has a special place among the cardinal numerals; it can be read as: zero [`zi∂r∂u], oh [∂u], nil, nothing, love.

� Zero is used for 0 in mathematics and to indicate temperature:

e.g. It is two degrees below zero.

oh [∂u] is used when spelling numbers - like telephone, bank account, bus line:

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e.g. Extension 107, please ['wΛn'∂u'sevn].

Phone numbers are read digit by digit:

e.g. 163607 one six three six oh seven.

If the first or the last two figures are identical, the word double is used:

e.g. 4476 double four seven six. 1111 double one double one.

The word double is not used if the figures in the middle are identical:

e.g. 1008 one oh oh eight [wΛn ∂u ∂u eit]

� Nil [nil] (British usage) or nothing (American usage) are used in sports scores:

e.g. Our team won 2.0 (two nil / two to nothing). The score is two-nil.

Combinations of numbers in most sports scores are read as in the following examples:

• 1–0 British English: one nil; American English: one-nothing or one-zero

• 0–0 British English: nil-nil, or nil all; American English: zero-

zero or nothing-nothing, (occasionally scoreless or no score)

• 2–2 two-two or two all; American English also twos, two to two, even at two, or two up.)

� Love is used in tennis:

e.g. She leads by 30 - love.

� The names of tens in the plural: twenties, thirties, forties, fifties preceded by the or another determinative are used to express age or a period.

e.g. I met her in her twenties. The period of the seventies was the most

prosperous.

In writing, letters are used for short numerals and digits for long ones.

e.g. We used to pay only ten lei for two loaves of bread several years

ago. There are 300 students in the auditorium. Our country's capital has

a population of two million inhabitants, but the country’s population is

about 22, 000 000.

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THE COLLECTIVE NUMERAL

Show that objects or persons are taken or considered together as a group: couple, pair, team, dozen, score, yoke.

Numerals couple, pair, team, yoke define groups of two: a couple of minutes, a pair of gloves, three team of cattle- trei perechi de vite, two yoke of oxen- două perechi de boi.

Numerals dozen, score define groups larger than two: five dozen of bottles, four score- optzeci, four score and seven- optzeci şi şapte, half a score- zece, a score of people- douăzeci de oameni.

In the plural score means tens - zeci: scores of people, scores of students, scores of men and women.

The collective numerals are used in the singular when preceded by a cardinal numeral or the indefinite article. They receive the plural ending when they are not preceded by numerals whether they are used alone or followed by the preposition of.

e.g. They entered in couples. We talked about this, dozens of times.

THE FRACTIONAL NUMERAL

� This numeral shows one or several parts of an integer. It is rendered in the form of a fraction.

♦ The numerator is expressed by a cardinal number, the denominator by an ordinal number:

e.g.: 1/2 a/ one half; 1/3 a / one third, 1/10 a/ one tenth; 1/100 a/ one

hundredth

♦ If the numerator is bigger than 1 the denominator is read in the plural:

e.g.: 4/3 four thirds, 2/40 two fortieths, 5/10 five/ tenth

♦ The noun determined by an ordinary fraction stays in the singular:

e.g.: 1/2 kilo – half a kilo, 2/4 ton - two quarters ton

♦ The noun determined by the numeral 1 (one) together with an ordinary fraction, (e.g. 1 2/3 miles), stays in the plural in writing, but

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it is read in the singular if it follows immediately after the integer: one mile and two thirds, and in the plural if it is read after the fraction: one and two thirds miles.

♦ The noun determined by the numeral greater than 1 and a fraction, stays always in the plural:

e.g.: 2 1/3 tons two and one third tons or two and a third tons

♦ In decimal fractions it is the point that separates the whole number from the decimals; the numbers before the point are read as a whole number and those after the point are read digit by digit:

e.g.: 4. 25 four point two five; 6. 15 six point one five; 19. 35 nineteen

point three five; 13.75 thirteen point seven five

♦ Zero is read nought [no: t] in British English and zero [`zi∂r∂u] in American English.

e.g.: 2.07 two point naught seven, two point zero seven

THE MULTIPLICATIVE NUMERAL

A multiplicative numeral is a numeral that indicates the extent to which a quantity increases.

• In everyday speech, multiplicative numerals fro 1 and 2 have the forms once, twice.

• All the other multiplicative numerals on are formed by adding the noun times (ori, dăţi) to the cardinal numerals: four times, five times, six times etc. Three has two forms - the old one - thrice, and a more common one three times.

• The literary, technical and official styles require the use of the multiplicative numeral formed with the suffix – fold: twofold, threefold, a hundredfold, a threefold amount, a tenfold quantity.

• For 1 and 2 the forms single and double are also used.

THE DISTRIBUTIVE NUMERAL

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� The Distributive Numeral expresses the numerical grouping of objects or actions. The ways of expressing these numerals are: three by three, three and three, three at a time, by threes, in threes.

e.g.: They worked three by three / in threes. He used to borrow from the

library three books at a time. Schoolboys and schoolgirls enter the

classrooms two by two/ in twos.

PARTS OF A BUSINESS LETTER. BUSINESS LETTER FORMAT

A business letter has the following parts:

� The Letterhead: The term letterhead, used for all official correspondence, refers to a company's logo, address, phone number, e-mail address. Formal business letters should always begin with letterhead. You have to begin the letter on the letter head of the company. The letterhead gives the receiver information about who has sent the letter and where to send a reply to.

� If you are not using letterhead, include the sender's address at the top of the letter. Do not write the sender's name or title, as it is included in the letter's closing. Include only the street address, city, and post code.

� The Date: Placed on the right side after the sender’s address. If you have letterhead, the date is the first text on the page. The use of figures for date should be avoided as they may be understood differently in USA (the month is put before the day) and England (the day is put

before the month).

The date may be written: 12th December, 2010; 12 December, 2010; December 12th, 2010; December 12, 2010.

Abbreviations for the months of the year are: January - Jan, February - Feb, March - Mar, May - May, April - Apr, August - Aug, September - Sept, October - Oct, November - Nov, December - Dec.

� The Inside Address: Contains the mailing information belonging to the recipient (name, title, company name) and should be justified to the left margin of the letter and placed two spaces below the date.

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� The Salutation: It opens the letter and may have the forms: Dear

Ms./ Mrs./ Miss,/ Mr. Last Name; Dear Director of Department Name; if there is a possibility that the person to whom you are writing is a Dr. or has some other title, use that title. Skip a line between the salutation and the subject line or body.

� Subject Line: The subject line is optional and makes it easier for the recipient to find out what the letter is about. Skip a line between the subject line and the body.

� The Body of the letter: The body of the letter is the content of the letter. The first paragraph must contain the introduction and reason for writing; explain your reasons for writing in more details in the following paragraphs, summarise your reason for writing again and make clear what you want the recipient to do in last paragraph.

� The Complimentary Close: Conclude your letter with one of the most appropriate, polite formulae Sincerely, Sincerely yours, Yours

sincerely, Yours faithfully, Respectfully yours, Best regards, Thank you.

Avoid the inappropriate ones: Love, Warmly, Cheers, Always, in business writing. Note that there is a comma after the end of the closing and only the first word in the closing is capitalized. Skip 3-4 lines between the closing and the printed name, so that there will be enough room for your signature.

� The Signature: Your signature will go four spaces below the closing, usually signed in black or blue ink with a pen.

� The Printed Name: The printed version of your name, and if desired you can put your title or position on the line underneath it.

� Enclosures: If the letter contains other documents than the letter itself you will include the word "Enclosure."

� The Reference Initials: If someone else than you typed the letter you will include your initials in capital letters followed by the typist's initials in lower case in the following format: BG/ds or BG:sd.

Finally, make sure that you proofread the letter before printing it because punctuation and spelling count.

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BUSINESS LETTER FORMAT

A business letter should be single-spaced, typed on a computer. It is advisable to use a Times Roman (12 point) or Georgia (11 point) font. Print the letter on only one side of the paper. Fold the letter horizontally into thirds. Business letters go under different formats. Here they are:

1. BLOCK FORMAT

Letterhead 1

Return Address Line

Date 2

Recipient 3

Mr./Mrs./Ms./Dr. Full name of recipient. Title/Position of Recipient. Company Name Address Line

Salutation 4

Dear Ms./Mrs./Mr. Last Name:

Subject: Title of Subject 5

Body of the letter 6

Paragraph 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Paragraph 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Paragraph 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Complimentary close

(Sincerely...), 7

Signature 8

Your Name (Printed) 9 Your Title

Enclosures (2) 10 Reference initials 11

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The block format is the most common, simplest format, where all of the components of the letter are aligned at the left margin:

Return Address Line (If your letter has a letterhead, skip this line. Type your name and address along with other relevant contact information such as e-mail or fax number.)

Date (If your letter has a letterhead, type the date from 2 to 6 lines under the letterhead; Otherwise type it under the return address.)

Reference (Use this block to identify what the letter is in regards to. Examples: "Re: Invoice 234" or "Re: Your letter dated May 25, 2010.").

Recipient (Type the name and address of the person and / or company.)

Mr./Mrs./Ms./Dr. Full name of recipient Title/Position of Recipient Company Name Address Line Salutation (Use Mr. or Ms. Last Name to show respect, but don't try to guess spelling or gender if you are not sure.)

Dear Ms./Mrs./Mr. Last Name:

Subject: Title of Subject (Type a short description on what the letter is about. If you used a reference line, then you likely do not need a subject line.)

Complimentary close (It depends on the tone and degree of formality as to what you write here and can vary from the very formal "Respectfully yours" to the typical "Sincerely" or the friendly "Cordially yours").

Signature (Leave four blank lines after the Complimentary Close)

Enclosures (Common styles include "Enclosures: 2").

Reference initials

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2. MODIFIED BLOCK FORMAT

In the modified block format, your address, date (it can actually go on either side), the closing, signature, and printed name are all indented to the right half of the page.

Letterhead 1 Return Address Line Date 2

Recipient 3 Mr./Mrs./Ms./Dr. Full name of recipient. Title/Position of Recipient. Company Name Address Line Salutation 4 Dear Ms./Mrs./Mr. Last Name: Subject: Subject title 5 Body of the letter 6 Paragraph 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Paragraph 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Paragraph 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Complimentary close (Sincerely...), 7 Signature 8 Your Name (Printed) 9 Your Title

Enclosures (2) 10 Reference initials 11

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3. SEMI-BLOCK (INDENTED) FORMAT

In the semi-block format the sender’s address, the date (that can actually go on either the left or the right side), the complimentary close,

the signature, and printed name are all indented to the right half of the page. Also the first line of each paragraph is indented which is the only difference between the semi-block and the modified block formats.

Letterhead 1 Return Address Line Date 2

Recipient 3 Mr./Mrs./Ms./Dr. Full name of recipient Title/Position of Recipient Company Name Address Line Salutation 4 Dear Ms./Mrs./Mr. Last Name Subject: Title of Subject 5 Body of the letter

Paragraph 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Paragraph 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Paragraph 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Complimentary close (Sincerely...), 7 Signature 8 Your Name (Printed) 9

Your Title Enclosures (2) 10 Reference initials 11

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THE PRESENT CONDITIONAL

The Present Conditional is formed with should + infinitive (for Ist persons singular and plural) and would + infinitive (for IInd and IIIrd persons singular and plural) according to the pattern.

Affirmative: Subject + should/would + infinitive

Negative: Subject + should/would + not + infinitive

Interrogative: Should/Would + subject + infinitive

In everyday speech ’would’ is used for all persons.

AFFIRMATIVE NEGATIVE INTERROGATIVE

I/We should write I/We should not write Should I/We write?

You/ He/She/It/ They would write

You/ He/She/It/They would not write

Would You/ He/She/ It/They write?

The present Conditional is used:

• in conditional sentences;

e.g. I would do this if I were you.

• as a past equivalent of the future simple when the main verb of the sentence is in the past tense:

e.g. He promised he would do his best. I expected that they would help

you. The operator said she would put me through.

THE PERFECT CONDITIONAL

The Perfect Conditional is formed with should/would + perfect infinitive according to the pattern:

Affirmative: subject + should/would + perfect infinitive

Interrogative: Should/would + subject + perfect infinitive

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Negative: subject + should/would + not + perfect infinitive

AFFIRMATIVE NEGATIVE INTERROGATIVE

II/We should have written

I/We should not have written

Should I/We have written?

You/ He/She/It would have written

You/ He/She/It would not have written

Would you/ he/she/ it have written?

The Perfect Conditional is used in:

• Conditional sentences:

e.g. I wouldn’t have done this if I had been you.

• as a past equivalent of the future perfect tense:

e.g. We hoped she would have come before we return.

THE USES OF SHALL/SHOULD AND WILL/WOULD

Their first use is in forming the future and conditional tenses. Nevertheless they have other uses:

Shall/Should are also used to:

• make a suggestion, or when you ask for advice about something:

e.g. Shall we come and give you a hand?

Shall we meet outside the theatre?

What shall I do now?

Where shall I put this box?

• show determination on the part of the speaker that something is going to happen or a necessity, compulsoriness, coercion, when used in the place of will:

e.g. You shall finish that exercise for tomorrow, without fail.

We have decided that he shall not do that.

He shall return the book.

• a promise:

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e.g. The headmaster shall settle the complaint.

• a recommendation, an admonition, a polite form of coercion:

e.g. You should do more exercises. They should pay out the bill.

• a duty, a moral obligation:

e.g. She should take care of the child.

You should always be nice to your little sister, Peter.

You should think twice before giving her your answer.

• possibility, probability:

e.g. They should be here.

It should be about five now.

• something possible but uncertain (in such cases should is preceded by if):

e.g. If he should call, I’ll let you know.

• wonder:

e.g. How should I know?

Should followed by the perfect infinitive refers to a past period and shows that:

• the action considered as desired was not fulfilled (in affirmative

sentences):

e.g. You should have done this at once.

• the action committed is regarded as undesirable (in negative

sentences):

e.g. He shouldn’t have said that.

He shouldn’t have shouted at us.

Will /Would are also used to express:

• a desire, intention, promise, refusal or strong determination on the part of the speaker that something will happen:

e.g. I will do it for his sake.

I will pass that exam, even if I have to work till midnight every day.

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He won’t make this mistake again.

She will keep doing this.

He wouldn’t admit it, but we all know it was him.

• a request, an invitation (in interrogative sentences in the second

person):

e.g. Will you repeat, please?

Won’t you come again?

Won’t you draw nearer?

• a habitual, repeated action:

e.g. They will watch television for fours.

The children would shout with joy when it snowed for the first time

in wintertime.

• a supposition:

e.g. That will be the accountant.

That will be the building we are looking for.

He would not be very old. Perhaps fifty.

It would not be very far.

• something inevitable:

e.g. Children will be children.

It will be a bad year for crops.

It would happen.

Would can be used as an alternative to used to, insisting on habitual nature of an action in the past:

e.g. He would spend hours sitting and staring out of the window.

The children would often go and visit Grandma on their own.

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THE INQUIRY. THE OFFER

An inquiry for goods letter is a letter sent to a supplier whom a trader has not dealt with previously in his activity. Such a letter is meant to initiate a pre-contract dialogue between the two partners.

When one wants to write an inquiry for goods, one should mention how he obtained the supplier’s name and give some details about one’s business. A reply to a first inquiry should be given special attention in order to create goodwill.

Usually, in first inquiry the customer needs information about: price/price list, samples/patterns, quotations, terms of payment, terms of delivery and method of dispatch. To get such information, the customer usually asks for brochures or catalogues where he can find all information available.

Guidelines in routine inquiries:

- state clearly and concisely what you want - general information, a catalogue, pricelist, sample, quotation;

- do not state a limit price unless you influence the supplier’s quotation.

Useful formulas in first inquiry opening line:

� Tate & Sons informs us that you are a manufacturer of handicrafts.

� We learn from House Commodities magazine that you are producing bed linen.

� We saw your product at the International Goods Fair this year.

� We have seen your advertisement in The Daily Trader magazine.

� Your advertisement in this week’s issue of The Daily Trader states that you manufacture and export furniture.

� The Italian Chamber of Commerce has given us your name.

� We are indebted for your name and address to your Commercial Agency in our country.

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� Messrs. Williamson & Co. have recommended you to us.

� We refer to our appointment of December 12, 2010 at the Winter

Commodities Fair in Bucharest.

In case the potential supplier is a firm with which the customer is in contact for the first time, formulas and information that present the company or firm (field of activity, sales volume) are necessary to be introduced.

Giving details about the customer and indication market formulas:

� We are dealers in textiles and believe that there is a promising market in our area for goods of this kind.

� We are one of the largest importers-exporters and distributors for house commodities and there is a great demand here for high quality products that you manufacture.

� We are a wholesale importing company specialized in building materials having many customers throughout the country.

� We are one of the largest importers-exporters and distributors for furniture and there is a steady demand in this country for high quality furniture and sales are particularly high.

� We are a trading organization and maintain a commercial network in the main cities, so you can count on a brisk turnover if prices are competitive and deliveries prompt.

Asking for information formulas:

� Please let us have details of your various ranges including size, colour and prices, together with samples of the different qualities of material used.

� Please send us a copy of your catalogue/pattern-books with the details of your prices and payment terms.

� We would be glad if you could supply samples of the various colours of the following goods in which they are supplied.

� Please state your terms of payment and discount allowed on purchases of quantities if not less than 4,000 specific items.

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� Please send us your catalogue and pricelist for the handicrafts you manufacture, taking in consideration a lot of 2,000 pieces.

� We should be grateful if you would send us details of the commodities you supply, together with the most advantageous prices.

� Please quote the lowest prices for your merchandise, considering a number of … Please state if you can supply the goods from stock as we need them urgently.

It is advisable that the inquiry contain formulas that may seem attractive to the supplier in terms of a future collaboration based on further larger offers, permanent/new/larger commodity market.

� If you can supply suitable, convenient goods, we may place regular orders for large quantities. Please let us know if you need any further details.

� We anticipate an ever growing demand for such commodities and in case you can quote us your lowest prices, we are confident we will be able to place larger orders in future.

� In case you make special discount for the large quantities of goods we expect to sell, we shall remain in permanent collaboration terms and become your regular customer. When replying please also include delivery details.

Concluding sentences:

� We are looking forward for your reply.

� We thank you in anticipation for your reply.

� We would appreciate a prompt reply.

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All in One Ltd. 36, Liberty Street Bucharest, 1003 Romania Telephone, Fax: 021/123456 September 1, 2010 F. Tara & Co. Ltd. Southampton, R3C Telephone/ Fax: 00-800-1610-1624 Dear Mr. Tara, We refer to our appointment of March 10, 2010 at the Spring Commodities Fair in Mannheim where we appreciated your cotton goods. We would like to make a purchase of men's and children’s cotton underwear from you. We would appreciate receiving your lowest CIP Bucharest to with earliest delivery schedule. If yours goods are satisfactory in quality and delivery, we will place an order of 60 dozen on a trial basis and can make repeat orders with you in the near future. We look forward to your early reply. Yours truly,

Alexandru Papa Alexandru Papa

REPLY TO INQUIRY (THE OFFER)

The reply to inquiry also called offering letter, is brief, polite and direct.

The sender usually:

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• thanks the writer of the letter of inquiry by making reference to the original letter received and paraphrasing its key points - this shows that the message was grasped. This is an important element if you are dealing with a customer, and even more important if the customer issuing a complaint.

• answers any questions, supplies all information requested, and refers both to enclosures and samples, catalogues and other items being sent by separate post;

• provide additional information as to the lowest quotations, terms of payment, terms of delivery, special terms and discounts;

• conclude by encouraging the customer to place orders and assuring him of prompt, good service.

Useful formulas

Opening line

With reference to your letter of 12 January, 2009 we want to thank you for your interest in our goods and inform you that…

Thank you for your letter regarding/of 12 January, 2009.

In reply to your letter of 8 May, 2009 we send you the catalogue/pattern-books with the details of your prices and payment terms.

Many thanks for your inquiry dated 8 May, 2009 regarding our goods.

We are obliged for your inquiry dated 28 March, 2009 regarding our goods and services.

Giving information formulas

We inform you that we are able to supply from the stock immediately/as soon as we receive your firm order.

We are pleased to quote for offer the following quantities of …

As requested we include the catalogue/pattern-books with the details of your prices and payment terms.

We have the pleasure to enclose the catalogue/pattern-books with the details of your prices, payment and delivery/shipment/dispatch terms.

Please find enclosed the price quotation for the items required.

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Concluding sentences:

We look forward to your reply.

We look forward to hearing from you.

We look forward to a successful working relationship in the future.

Should you need any further information, please do not hesitate to contact us.

If you require any further information, feel free to contact us.

We hope that we may continue to rely on your valued custom.

We would appreciate your immediate attention to this matter.

We look forward to receiving an order from you soon.

We shall be pleased to send you any further information you may need.

Any orders you place with us will have our prompt attention.

F. Tara & Co. Ltd. Southampton, R3C Telephone/ Fax: 00-800-1610-1624 October 1, 2010 All in One Ltd. 36, Liberty Street Bucharest, 1003 Dear Mr. Papa, Having received your letter regarding your inquiry, we would like to thank you for your kind words about our products. It is heart-warming to know that cotton underwear has drawn your attention. We usually offer a 4% discount including CIP to destination for orders larger than 50 dozen. As to the earliest delivery we can do this in a two week’s time. We look forward to receiving an order from you soon. Sincerely, Edward Tara Edward Tara

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Inquiry letter about the financial status of a customer

Transactions concluded on the basis of a credit require additional information about the customer's financial situation, which the supplier is trying to obtain from third parties. Thus, the part that asks for information, under the promise that everything will be regarded as private and strictly confidential, shall specify the name of the future business partner and the amount of credit.

Colleen & Son 12, Liberty Street Bucharest, 1003 Romania Telephone, Fax: 021/213345 September 15, 2010 F. Tara & Co. Ltd. Southampton, R3C Telephone/ Fax: 00-800-1610-1624 Dear Sir, We have some prospects of concluding important business with ABC Ltd. in your town who have given us permission to apply to you for a reference. As this firm is quite unknown to us and they want us to supply them goods on the bases of a 5,000 euros credit, we shall be grateful if you will give us detailed information about their financial status, business conduct, and the reputation and character of the manager. We shall be very grateful for any information with which you can provide us and you can rely upon such information being treated confidentially. We thank you in anticipation for your kindness. Yours faithfully,

F. Tara, Manager

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Answer to an inquiry letter about the financial status of a customer

Gentlemen, Although we have had some dealings with …… Ltd., our relationship has not been sufficient to justly our vouching for them. We have made business to this company during the past three years, and payments have been satisfactory. The firm has a good reputation in the trade, but we have no firsthand knowledge of their credit standing. I regret that I cannot furnish you with more helpful information. Yours faithfully,

Gentlemen, We regret that we cannot give you a satisfactory reference for … Ltd. during the three years we have been doing business with this company our experience has not been satisfactory. Our normal credit terms are 30 days net, but their account has been from 30 to 90 days in arrears during most of the time we have been doing business. We should personally be inclined to proceed with caution in any business transaction with this company. This information is, of course, given to you in confidence in an effort to be helpful. Yours faithfully,

Dear Sirs, We have received your letter of September 15, 2010 with reference to the financial stability of ….. We have much pleasure in stating that we have business relations with the firm for the past five years, and have always found them prompt in their payments. We feel sure that you would be quite safe in allowing them credit. It must be understood that this opinion is given in strict confidence, and that we accept no responsibility in the matter. Very faithfully,

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THE PASSIVE VOICE

The passive of an active tense is formed by putting the verb to be into the same tense as the active verb + the past participle of the active verb. The subject of the active verb becomes the agent of the passive verb. The agent is very often omitted but when it is mentioned it is preceded by by and placed at the end of the clause:

e.g. The window was broken. The letter is written by the secretary. The

letter was written by the secretary. The letter will be written by the

secretary. The letter had been written by the secretary.

• The passive of continuous tenses requires the present continuous forms of to be + past participle of the verb.

e.g. I am being interviewed. I was being interviewed.

• The use of the continuous forms in the passive is restricted to present and past tenses.

Passive voice is used:

• when the action is emphasised not the one who committed or commits it;

e.g. This book has been bought by millions of people.

• with a transitive verb followed by direct objects;

e.g. They finished the test in time. The test was finished in time. They

had answered all our questions. All our questions had been answered.

• with a transitive verb (to give, to offer, to grant, to award, to

promise, to refuse, to tell, to pay, to hand, to ask to leave) followed by a direct and indirect object:

e.g. I told them the truth. They were told the truth. They gave the

teacher flowers. The teacher was given flowers.

• with a prepositional intransitive verb followed by a prepositional object: to talk to, to send for, to agree upon, to rely on, to look after, to

arrive at, to account for, to laugh at.

e.g. They are sending for a doctor. A doctor is being sent for.

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• there are, in English, passive constructions - it is said that, it is

believed that, it is understood that, it is reported that, it is expected that - with impersonal subject, that are used when the logical subject is unknown.

e.g. It is said that this plant will be soon bought. It is believed that he

will be appointed manager.

INCOTERMS

Incoterms acronym of International Commercial Terms are a series of international sales terms, published by International Chamber of Commerce (ICC) and widely used in international commercial transactions. These are accepted by governments, legal authorities and practitioners worldwide for the interpretation of most commonly used terms in international trade to divide transaction costs and responsibilities between buyer and seller and reflect state-of-the-art transportation practices. The first version was introduced in 1936 and the present dates from 2000. Starting January 1, 2011 the eighth edition Incoterms have effect.

They are most frequently listed by category. Terms beginning with F refer to shipments where the primary cost of shipping is not paid for by the seller. Terms beginning with C deal with shipments where the seller pays for shipping. E-terms occur when a seller's responsibilities are fulfilled when goods are ready to depart from their facilities. D terms cover shipments where the shipper/seller's responsibility ends when the goods arrive at some specific point. Because shipments are moving into a country, D terms usually involve the services of a customs broker and a freight forwarder. In addition, D terms also deal with the docking charges found at virtually all ports and determining who is responsible for each charge.

EX-Works - franco fabrică (... la poarta fabricii)

One of the simplest and most basic shipment arrangements places the minimum responsibility on the seller with greater responsibility on the buyer. In an EX-Works transaction, goods are basically made available

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for pickup at the shipper/seller's factory or warehouse and "delivery" is accomplished when the merchandise is released to the consignee's freight forwarder. The buyer is responsible for making arrangements with their forwarder for insurance, export clearance and handling all other paperwork.

FOB (Free On Board) - franco la bord (...port de încarcare convenit)

One of the most commonly used-and misused-terms, FOB means that the shipper/seller uses his freight forwarder to move the merchandise to the port or designated point of origin. Though frequently used to describe inland movement of cargo, FOB specifically refers to ocean or inland waterway transportation of goods. "Delivery" is accomplished when the shipper/seller releases the goods to the buyer's forwarder. The buyer's responsibility for insurance and transportation begins at the same moment.

FCA (Free Carrier) - franco cărăuş (... loc convenit) In this type of transaction, the seller is responsible for arranging transportation, but he is acting at the risk and the expense of the buyer. Where in FOB the freight forwarder or carrier is the choice of the buyer, in FCA the seller chooses and works with the freight forwarder or the carrier.

FAS (Free Alongside Ship) - franco de-a lungul vasului (...port de încărcare convenit).

In these transactions, the buyer bears all the transportation costs and the risk of loss of goods.

CFR (Cost and Freight) - cost şi navlu (...port de destinaţie convenit) This term formerly known as CNF (C&F) defines two distinct and separate responsibilities-one is dealing with the actual cost of merchandise "C" and the other "F" refers to the freight charges to a predetermined destination point. It is the shipper/seller's responsibility to get goods from their door to the port of destination. "Delivery" is accomplished at this time. It is the buyer's responsibility to cover insurance from the port of origin or port of shipment to buyer's door.

CIF (Cost, Insurance and Freight) - cost, asigurare şi navlu (...port de destinaţie convenit) This arrangement similar to CFR, but instead of the buyer insuring the goods for the maritime phase of the voyage, the shipper/seller will insure the merchandise. In this arrangement, the seller

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usually chooses the forwarder. "Delivery" is accomplished at the port of destination.

CPT (Carriage Paid To) - fracht plătit până la (...locul de destinaţie convenit) In CPT transactions the shipper/seller has the same obligations found with CIF, with the addition that the seller has to buy cargo insurance, naming the buyer as the insured while the goods are in transit.

CIP (Carriage and Insurance Paid To) - fracht şi asigurare plătite până la (...locul de destinaţie convenit)

This term is primarily used for multimodal transport. Because it relies on the carrier's insurance, the shipper/seller is only required to purchase minimum coverage. When this particular agreement is in force, Freight Forwarders often act in effect, as carriers. The buyer's insurance is effective when the goods are turned over to the Forwarder.

DAF (Delivered At Frontier) - livrare la frontiera (...locul convenit)

Here the seller's responsibility is to hire a forwarder to take goods to a named frontier, which usually a border crossing point, and clear them for export. "Delivery" occurs at this time. The buyer's responsibility is to arrange with their forwarder for the pick up of the goods after they are cleared for export, carry them across the border, clear them for importation and effect delivery.

DES (Delivered Ex Ship) livrat pe navă (...port de destinaţie convenit)

In this type of transaction, it is the seller's responsibility to get the goods to the port of destination or to engage the forwarder to the move cargo to the port of destination uncleared. "Delivery" occurs at this time. Any destination charges that occur after the ship is docked are the buyer's responsibility.

DEQ (Delivered Ex Quay) - livrat la chei, taxe vamale plătite (...port de destinaţie convenit)

In this arrangement, the buyer/consignee is responsible for duties and charges and the seller is responsible for delivering the goods to the quay, wharf or port of destination.

DDP (Delivered Duty Paid) - livrat cu taxe vamale plătite (...loc de destinaţie convenit). Whereby, the shipper/seller is responsible for

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dealing with all the tasks involved in moving goods from the manufacturing plant to the buyer/consignee's door. It is the shipper/seller's responsibility to insure the goods and absorb all costs and risks including the payment of duty and fees.

DDU (Delivered Duty Unpaid) livrat cu taxe vamale neplătite (...loc de destinaţie convenit). This arrangement is basically the same as with DDP, except for the fact that the buyer is responsible for the duty, fees and taxes.

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THE VERBS OUGHT TO, SHOULD, MUST, HAVE TO, NEED - FOR OBLIGATION

Must is used in the present or future. For the past to have to is used.

There are some differences in meaning between must and have to:

• must expresses obligation imposed by the speaker, have to expresses external obligation:

e.g. I must go. (It’s my decision). We have to go. (The library is closing).

• must expresses an urgent obligation that seems important to the speaker, have to a repeated obligation or habits.

e.g. I must be at the office. It’s urgent. I have to be at the office at 8

o’clock every morning.

• the interrogative and negative of have to are formed with the auxiliary do;

e.g. Do/Did they have to leave? They don’t/didn’t have to leave.

Must expresses:

• duty, obligation, necessity:

e.g. Then you must find another solution.

• lack of necessity is rendered by needn’t

e.g. Must I buy this dictionary? No, you needn’t.

• prohibition:

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e.g. You must not speak loud here.

• possibility (in this case it is equivalent to probably, evidently):

e.g. The accountant must be at the bank. These shoes must be just your

size.

• an emphatic advice

e.g. You must loose weight. Take some exercises.

Ought to expresses:

• the subject’s obligation and duty:

e.g. You ought to be more careful. You ought to have asked me first.

• a supposition, a probability:

e.g. If they caught the plane they ought to be flying by now.

• ought to + continuous infinitive expresses the idea that the subject is not fulfilling his obligation or that he is acting or foolishly and rashly not prudently:

e.g. He ought to be studying for his exams.

• ought to + perfect infinitive is used to express an unfulfilled obligation or a neglected action:

e.g. You ought to have told him that the gas was on. The driver ought to

have stopped at the traffic light.

Should expresses:

• the subject’s obligation and duty or indicates a correct, sensible action as a matter of good sense or conscience not as the speaker’s authority or external authority:

e.g. You should give them the accurate details. They shouldn’t allow

traffic in the historical centre.

• advice:

e.g. You should eat less. You are too fat.

Should can be used in notices or on information sheets:

e.g. On hearing the alarm bell, the clerks should leave the offices.

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• should + continuous infinitive expresses the idea that the subject is not fulfilling his obligation or that he is acting or foolishly and rashly not prudently:

e.g. We should be wearing seat belts.

• should + perfect infinitive is used to express an unfulfilled obligation or a neglected action:

e.g. You should have cooked chicken; he doesn’t eat pork.

Need is used both as an ordinary verb and as an auxiliary verb.

When used as an ordinary verb need means require, is followed by long infinitive and has the forms needs and needed.

e.g. I need to help him. They need more time to finish the job. They have

got what they needed. We need to find a way out.

As an auxiliary verb, need remains unchanged irrespective of the person or number of the subject. The auxiliary need is common in questions and negative sentences.

e.g. You need not ask my permission. She need not wait any longer. Need

I discuss this matter with her?

Used in questions need takes to kinds of answers:

• in the negative, ‘No, you need not’.

e.g. Need I come again? No, you need not.

• in the positive, say ‘Yes, you must’.

e.g. Need I come again? Yes, you must.

• need + Perfect Infinitive is used to talk about unnecessary things that happened.

e. g. She need not have lost her temper. You need not have refused that

offer.

The negative adverb hardly is often used with need.

e.g. I need hardly say that I am very interested in this offer. We need

hardly say that we are eagerly looking forward to meeting you.

Need is also used with only.

e.g. You need only say what you want. They need only talk with him and

the issue will be solved.

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THE ORDER

An order letter, also known as PO or purchase order letter is the one that begins the paper trail of a specific purchase. A purchase order is the document that initiates the purchase and helps close the sale, the document that confirms to the seller that the customer requires a particular quantity of the product. Written as soon as the decision for the purchase has been made, by the person/company placing the request of purchase from another company a purchase order must have the following characteristics:

• It must be dated so that the date when the order was placed may be easily identified.

• It must give clear shipping instructions, the name and address of the consignee, the method of shipping, whether express or freight, and by what route. In the event the shipper fails to follow the instructions given by the person/company placing the request of purchase, he will be held responsible. In case no instructions are given, the shipper is at liberty to choose his own method of shipping and the route without further responsibility.

• It must clearly indicate the product code or item number, the size and the quantities (as whether a dozen, a gross or any other) ordered. If merchandise is ordered from a catalogue, the person placing order must mention the date, the number, the page of the catalogue as well as the catalogue price.

• It is also important that the date by when the order is expected to be delivered should be definitely indicated so that there should be no misunderstanding in this respect.

• The letter should also carry the mode of payment by which payment will be made. If any advance has already been paid against the order, it must be mentioned in the purchase order letter.

• The name of the company or dealer with which the order is being placed should be clearly written on the letter to avoid any miscommunication of details.

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______________ (Name and address of company with whom order is being placed) _____________ (Date) Subject: Purchase Order for 800 pairs of sneakers Dear Sir or Madam This is with reference to our meeting on ___________ (date) when we visited your factory in connection with purchase of sneakers for our school children. We are pleased to place an order for 800 pairs of sneakers against item number ___________ and size _________. We would appreciate if the order is delivered at the address given below latest by ____________ (deadline date) so that we can start selling it to the children before the onset of summers. ___________________ (Name and address where delivery will be made) The terms and conditions of the purchase order are as follows: 1. Order for 800 pairs of sneakers with item number _________ and size __________. 2. Delivery will be made at the address mentioned above. 3. The order should be delivered latest by __________. 4. 100% payment will be made on delivery. 5. If the order is not delivered by the due date, please consider it as cancelled. 6. The price per pair, as mutually agreed, is ______ inclusive of all taxes. We hope to have a long business relationship with you. Please feel free to contact the undersigned for any clarifications or discrepancy in the order details. Best regards, (Name of signing authority)

adapted after http://www.letters.org/order-letter/purchase-order-letter.html

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SEQUENCE OF TENSES

The tense of a verb in the subordinate clause changes in accordance with the tense of the verb in the main clause.

The basic rules are as follows:

• If the verb in the main clause is in the present, present perfect or the future tense, the verb in the subordinate clause may be in any tense, depending upon the sense to be expressed.

e.g. I think he arrived yesterday. I think he will arrive tomorrow. I’ve

just heard they arrived a few hours ago and they are resting now. He will

explain why he said that.

• If the tense in the main clause is in the past tense, the tense in the subordinate clause will be:

a) in the past tense if the action in the main clause is simultaneous to the action in the subordinate clause:

e.g. He said the meeting was at 9 o’clock.

b) in the past perfect if the action in the subordinate clause takes place before to that in the main clause:

e.g. He said the meeting had been at 9 o’clock.

c) future in the past if the action in the subordinate clause takes place after that in the main clause:

e.g. He said the meeting would be at 9 o’clock.

There are, nevertheless, a few exceptions to this rule.

� A past tense in the main clause may be followed by a present tense in the subordinate clause when the subordinate clause expresses some universal truth.

e.g. We learned that the Earth goes round the Sun. The teacher told us

that honesty is the best policy.

� If the subordinate clause is connected to the main clause by than, as much as, as well as:

e. g. I loved her more than I love or will ever love anyone.

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� If the subordinate clause is a relative clause the verb may be in any tense required by the meaning:

e. g. She told me things which I shall never repeat.

• If the verb in the main clause is in the future tense, we use present in temporal clauses if the actions take place at the same time and present perfect if the action in the subordinate clause takes place before that in the main clause.

e.g. I shall tell him the truth when I meet him. He will take measures

after he has found out about it.

• when the subordinate clause is introduced by the conjunction of purpose that, the following rules are observed.

� We use may in the subordinate clause when the main clause is in the present tense.

� We use might in the subordinate clause when the main clause is in the past tense.

e.g. We study that we may pass these exams. We will study that we may

pass these exams. We studied that we might pass these exams. We eat

that we may live. He ate that he might not die.

• In the comparative clauses built with two adjectives or adverbs in the comparative of superiority preceded by the future is used in the main clause and present in the comparative clause, or past tense in both:

e. g. The more we are, the merrier it will be. The harder they looked for,

the more evidence they found.

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COMPLAINT LETTER

To be effective complaint letters must be short, to the point.

Remember that most errors are not intentional, that most business organizations want to solve complaints quickly in order to satisfy their clients and customers.

2. Address your letter to a specific person or department, a customer service/consumer affairs department or the head office if there is no customer service department. The address and contact information of the customer service department should be available on the company's products or website. Make sure you know the name of the manager or administrative assistant and address your letter to them. Letters addressed to "Dear Sir" or "To Whom it May Concern" are not as effective and will likely not reach the right person.

3. Begin your letter on a polite, respectful, professional tone, avoid aggressive, accusing language tone and be concise. Be polite and courteous but don't be afraid to convey the detail of any incident and to articulate your disappointment. Draw up your letter in short paragraphs rather than long ones and keep your complaint letter to one page, omitting irrelevant details. In the first paragraph be sure to include the following information if it's applicable to the situation: the date/time of the problem and what the problem was, location, name of product, model number, price, warranty information number, copies (not originals) of supporting documentation, such as receipts or other proofs of purchase, order forms, invoices;

The second paragraph should state your point of view about how you would like situation solved. If a product malfunctioned, you could request that you could exchange the product for a new one or request a refund.

The last paragraph should thank the reader for the time.

4. Be honest. Give details that can back up your claim.

5. Do not threaten! Be tactful but firm.

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6. Include your contact information: your name, address, phone number, and e-mail address so that you can be reached to discuss any questions or concerns.

7. Enclose pictures that can support your complaint.

8. Act quickly; delays may be detrimental to you.

9. Keep a copy of the letter for yourself.

When you answer a complaint letter:

� answer any questions and do your best to solve any problems brought to your attention. If it is beyond your competence or responsibility so solve the complaint direct the letter to the person who can do it. Be sure to apologize for the issue at hand. Do not get defensive or rude about the matter, but state your case in a polite and non-judgmental way. You can use a phrase, such as We apologize for the

inconvenience. We would be more than happy to find a resolution to your

complaint.

� close your letter by using a phrase that apologizes or offers help: Once again, I apologize for any inconvenience. Your business is

valuable, and I hope to keep you as a customer.

Read the following complaint letters and decide what the cause of the complaint is:

65 High Street Southampton, SO314NG

September 20, 2010

Customer Service

Trendy Footwear, LLC 3412 Theatre Road

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London, NE 8967

Dear Sir or Madam,

My name is Thomas Brown and on August 1st I ordered a new pair of winter boots (item #1845091) from your website. I received the order on August 28th. Unfortunately, despite the fact that I ordered a pair of brown boots size 42, when I tried them on I found out they are the wrong size (41). As you can imagine, they are too small. My order number is AF26168156.

To resolve the problem, I would like you to either send me another pair of winter boots the right size, or refund me the price of the item.

I thank you for taking the time to read this letter. I have been a loyal customer of your company for several years but this is the first time I have encountered a problem. If you need to contact me, you can reach me at (1382) 443-5678.

Sincerely yours,

Thomas Brown

Thomas Brown

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Evergreen Commodities Ltd.

36, Râului Street

Timişoara, Timiş County, Code 300435

Romania

Telephone, Fax: 0256/123456

September 1, 2010

F. Dobson & Co. Ltd.

Winnipeg, Manitoba, R3C, 3J2

Canada

Telephone/ Fax: 00-800-1610-1624

Dear Mr. Dobson,

On June 10 we placed our order number 11080 for children footwear, apparel and accessories. You acknowledged the order on 3 July. As this was some 1 month ago and we have not yet received advice of delivery, we are wondering whether the order has since been overlooked.

Your representative promised an early delivery and this was an important factor in persuading us to place this order with you.

The delay in delivery is causing our company considerable inconvenience. We respectfully ask you to complete the order immediately, otherwise we shall have no option but to cancel it and obtain the goods elsewhere.

Yours faithfully,

Valentin Dobrescu

Valentin Dobrescu,

Assistant Manager,

Ref.: VD/ds

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DIRECT AND INDIRECT SPEECH

If we report what another person has said, we usually do not use the speaker’s exact words (direct speech), but reported (indirect) speech. In indirect speech the whole communication becomes a direct object clause (introduced by that) of the verb in the main clause.

Indirect speech is introduced by the following verbs:

• in affirmative sentences: to say, to tell, to state, to declare etc;

• in interrogative sentences: to ask, to inquire, to wonder, to want, to know;

e.g. He asks me: ‘Are you coming or not?’

He asks me whether I am coming or not.

• in imperative sentences: to tell, to order, to command, to advise, to beg.

If the verb to say in the main clause is not followed by an indirect object it stays unchanged; if followed by an indirect object it is replaced by the verb to tell.

e.g. He says: ‘I’m all right.’ He says (that) he is all right.

He says to me: ‘I’m ill’. He tells me (that) he is ill.

The following changes take place in indirect speech:

• the possessive and reflexive pronouns change: the Ist and IInd persons usually become the IIIrd person:

e. g. John said to Ann: ‘I asked your brother about you’.

John told Ann that he had asked her brother about her.

The pronouns stay unchanged when the speaker reproduces his own words:

e.g. I said ‘I thing we should go for a walk’.

I said I thought we should go for a walk.

• the demonstrative adjectives, pronouns and adverbs of time and place change as follows:

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this >

that

these those

here there

now then

today that day

yesterday the day before

the day before yesterday two days before

tomorrow the next/following day

the day after tomorrow in two days’ time

next week the next/following week

last week the previous week/the week before

a year ago a year before/the previous year

Adverbs of time change only if the relation between the moment of indirect speech and that of direct speech changes. If the act of speaking takes place and is reproduced during the same day there is no need for the determinative pronouns and adverbs to be changed because their relation to the present moment is the same.

The use of tenses in reported speech:

• If the reporting verb is in the present, present perfect or future tense, the tense of the verb in the direct speech does not undergo any changes in the indirect speech.

e.g.” I have done my duty.”

She says that she has done her duty.

”I will wait for you at the railway station”.

He tells her that he will wait for her at the railway station.

”I am not coming”.

He says that he is not coming.

• When the reporting verb is in the past tense, all present tenses inside the quotation marks will change to their corresponding past tenses:

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PRESENT > PAST TENSE

PAST TENSE PRESENT PERFECT PAST PERFECT

>

PAST PERFECT

FUTURE > FUTURE–IN-THE-PAST

e.g. ”I work much every day”.

He said that he worked much every day.

”I worked much yesterday”.

He said that he had worked much the day before.

”I’ll work much tomorrow too”.

He said he would work much the next day too.

Shall will change into should in indirect speech, will into would, can into could and may into might, must into had to. Verbs that do not have past forms need, ought to, stay unchanged.

DIRECT SPEECH INDIRECT SPEECH

can He said, “I can go there.”

could He said (that) he could go there.

may He said, “I may go there.”

might He said (that) he might go there.

might He said, “I might go there.”

must He said, “I must go there.”

had to He said (that) he had to go there.

have to He said, “I have to go there.”

should He said, “I should go there.”

should He said (that) he should go there.

ought to He said, “I ought to go there.”

ought to He said (that) he ought to go there.

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Past Simple stays unchanged for:

• repeated actions in the past:

e.g. He said: ‘I spent a lot of money on books when I way young’.

He said he spent a lot of money on books when he was young.

• actions reported immediately after they were uttered:

e.g. The woman said: I went shopping this morning.

The woman said she went shopping this morning.

• when there is no relation of anteriority between the predicates in the main clause and the direct object clause:

e.g. He said: ‘Shakespeare was the greatest playwright of his time.’

He said that Shakespeare was the greatest playwright of his time.

• conditional sentences type 2:

e.g. He said: I would go to the exhibition if it was open.

He said he wood go to the museum if it was open.

• after wish, would rather, it is time:

e.g. ‘It’s time you finished your papers’ the teacher said.

The teacher told the students it was time they finished their papers.

• In reporting a question, the indirect speech is introduced by verbs such as ask, inquire, wonder, want to know etc. When the question is not introduced by an interrogative word, the reporting verb is followed by if or whether.

e.g. ‘Where are you going?

He asked me where I was going.

‘What are you doing?’

The policeman wanted to know what I was doing.

‘Why is father angry?’ mother asked me.

Mother wondered why father was angry.

• When a command or request is reported, the indirect speech is introduced by a verb expressing command or request. The imperative mood changes into the infinitive.

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e.g. ‘Go away!’ John said to Peter.

John ordered Peter to go away.

‘Please wait here till I return’ he said to me.

He requested me to wait there till he returned.

‘Call the first witness,’ the judge said.

The judge ordered them to call the first witness.

‘Be quiet!’ he said.

He urged them to be quiet.

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REMINDER

In the world of trade and commerce, providing certain credit extensions to clients and customers is a common practice and it is often reciprocated. The process of such a credit extension is quite simple. The seller gives off the goods to the client and an agreement is made between the two of them according to which, the client will make the payment to the seller with an additional rate of interest, by the end of a specified time period. This time period is followed by a small grace period when the seller is supposed to recover his money. In the case of overdue payment the seller requests payment by writing reminders.

A reminder letter in the first place should indicate that the recipient had forgotten to make an important act. Most often the reminder letter is used as a reminder of the missed payment.

When writing a reminder letter you must tread a careful line. You cannot be sure your client is deliberately frustrating you, he may really have forgotten. So you have to maintain a delicate balance between positively stating your request and still retaining the recipient's goodwill.

This is especially true for the first reminder letter concerning an unpaid invoice. So begin your reminder letter in simple form: just let client know about the forgotten event. Include all the relevant details.

To maintain the client's goodwill immediately presume that this was an honest mistake and make sure the client understands that this letter is only a gentle reminder Confirm your belief that this is the case and that you look forward to receiving the payment in the next few day.

If this is not the first reminder letter, try to prove to the client that you are serious. Remember that your sentences should never be arrogant or menacing, as it puts a blemish on your company's reputation and goodwill.

http://www.buzzle.com/articles/late-payment-reminder-letter.html

http://blanker.org/reminder-letter

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Dear Sir,

In spite of several reminders and requests your Finance and Accounts Deportment has failed to complete the payment for goods invoiced as on 18.11.2009, coded No. 1235

It is my duty to inform you that the grace period for this credit extension starts as of date of commencement of credit extension period. I must also inform you that lack of payment with sufficient interest amount will invite a legal action as per the agreement signed as of date of signing of agreement.

The management of my company will cooperate with you if you are suffering from intense financial difficulties. A show cause meeting can be arranged for the purpose with the executive directors according to your convenience. We hope that you will be able to write off your financial liability towards us at the earliest without suffering form exorbitant expenses. We also hope that you are able to do so at the earliest as it would contribute to a further nurtured relationship between our companies.

Yours faithfully,

Your name and designation

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THE PLURAL OF NOUNS

There are, in English, nouns of foreign origin with forms that differ from singular to plural.

Nouns of Latin origin:

• Singular: ending - a Plural: ending - ae:

antenna - antennae

formula - formulae

fauna - faunae

• Singular: ending - um Plural: ending - a:

datum - data - dată, fapt

curriculum - curricula

medium - media

stratum - strata

emporium - emporia

erratum - errata

stadium - stadia

bacterium - bacteria

spectrum - spectra

optimum - optima

maximum - maxima

bacterium - bacteria

medium - media

• Singular: ending - us Plural: ending - i

focus - foci

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nucleus - nuclei

radius - radii

terminus - termini

stimulus - stimuli

bacillus - bacilli

fungus - fungi

syllabus - syllaby -

Nouns of Greek origin:

• Singular: ending - is Plural: ending - es;

analysis [∂'næl∂si:s]- analyses [∂'næl∂si:z]

axis ['æksis]- axes ['æksi:z]

basis ['beisis]- bases ['beisi:z]

crisis ['kraisis] - crises ['kraisi:z]

hypothesis [hai'poθsi:s] – hypotheses [hai'poθsi:z]

synthesis [sinθisi:s] – syntheses [sinθisi:z]

parenthesis [p∂'renθisi:s] – parenthese [p∂'renθisi:z]

• Singular: ending - on Plural: ending – a

criterion - criteria

phenomenon - phenomena

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INVOICE. BILL OF LADING. WAYBILL

An invoice is a commercial, legal document issued by a seller to the buyer, indicating the products, quantities, and agreed prices for products or services the seller has provided the buyer. It indicates the buyer must pay the seller, according to the payment terms. The buyer has a maximum amount of days to pay these goods and are sometimes offered a discount if paid before.

From the point of view of a seller, an invoice is a sales invoice. From the point of view of a buyer, an invoice is a purchase invoice. The document indicates the buyer and seller, but the term invoice indicates money is owed or owing.

In English, the context of the term invoice is usually used to clarify its meaning, such as "We sent them an invoice" (they owe us money) or "We received an invoice from them" (we owe them money).

Invoices can be sent together with the delivery of the goods or on completion of services, or may also be sent separately.

Basically an invoice is divided into 3 main parts: The Header, Body and Footer.

1. Invoice Header

o The letterhead: Your business name, address, telephone & email and web address if available, the business registration number.

o The word "Invoice".

o The invoice number.

o The invoice date.

o The payment terms or the date expected for payment.

o The customer’s or client’s name and address.

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2. Invoice Body

o A description of the services performed or goods supplied, quantity, unit of measure, price per unit and total amount for individual items.

3. Invoice Footer

o Total amount of items.

o Payment instructions. adapted from http://en.wikipedia.org/wiki/Invoice

Wicked Solutions 50 Software Drive London E1 3FR Tel: 0208 555 555 Company #:112334 VAT: 66-777-888

Invoice Number: ABC001

Date: 20 December 2004

Due Date: 20 January 2005

To: ABC Ltd

Fees: Contracting Services

20 days at the rate of £600 per day

£12,000.00

VAT 17.5% £2,100.00

TOTAL £14,100.00

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Payment terms: Payment within 30 days.

Money transfer to the account below: Wicked Solutions Ltd, Sort Code: 20-21-22, Account No:

12345678

http://www.ir35calc.co.uk/how_to_prepare_an_invoice.aspx

BILL OF LADING

Shipping involves a contract between the ship owner, the shipper (the exporter) and the consignee (customer). This document is known as a bill of lading (referred to as B/L). It is issued by the carrier to the shipper of a particular good, acknowledging that specified goods have been received on board as cargo for conveyance to a named place for delivery to the consignee who is usually identified. The term lading derives from the verb "to lade" which means to load a cargo onto a ship or other form of transportation.

B/L performs three main functions. It is:

• A contract of carriage. When signed it becomes a contract between the shipper and carrier.

• Proof of title to the goods. Whoever is stated on the BL owns the goods.

• Evidence of receipt of goods. This is a receipt given by the carrier to the shipper confirming that they have received the goods.

The main elements specified on a B/L are:

- Shipper

- Consignor

- Vessel

- Port of loading

- Port of discharge

- Final destination

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- Freight

- Number of B/L

- Number and kind of packages, description of goods

- Gross weight.

WAYBILL

A waybill or consignment note is a document issued by a carrier giving details and instructions relating to the shipment of a consignment of goods. Typically it will show the names of the consignor and consignee, the point of origin of the consignment, its destination, route, and method of shipment, and the amount charged for carriage.

There are several types of waybills: rail waybill, ocean waybill, sea waybill, air waybill. All air waybills are non-negotiable.

The key difference between a B/L and a Waybill is that a waybill does not convey title. The cargo named on the waybill can be released only to the named consignee and no original documents are required. The consignee needs only to identify himself.

http://en.wikipedia.org/wiki/Waybill

http://www.black-lists.com/eng/news/2009-02/news81.html

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CONDITIONAL CLAUSES

A conditional sentence must have at least two clauses: a conditional clause (if clause) and a result clause (main clause). The conditional clause usually states a condition and the result clause states what will happen if the condition is fulfilled.

There are three types of conditional clauses:

type I: real condition;

type II: unreal condition;

type III: unreal past situation.

Conditional clauses are introduced by the following conjunctions: if, even if, even though, provided (that), so long as, on condition that,

in case, suppose/supposing that, unless (always followed by a verb in the affirmative).

THE USE OF TENSES IN CONDITIONAL CLAUSES

TYPE OF

CLAUSE

TENSE IN THE MAIN CLAUSE

TENSE IN IF CLAUSE

I

FURURE I’ll go for a walk

PRESENT if the weather is fine.

PRESENT You get always good marks

PRESENT if you learn well.

IMPERATIVE Hurry up

PRESENT if you want to catch the train.

II PRESENT CONDITIONAL We should buy the house I should go for a walk

PAST TENSE if we had money. if the weather were fine.

III PAST CONDITIONAL We should have bought the house

PAST PERFECT If we had had money.

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• If can be dropped in a formal or literary style. Note that in such cases we put the auxiliary verb be, have, could or should, before the subject:

e.g. Were I in your place, I should not do it.

Had he found out about this, he would have been angry.

• Should + infinitive used if clauses type I and II imply that something is possible, but not very likely.

e.g. If she should call let me know.

• were to + infinitive used in if clauses type II to suggest that we are talking about an imaginary situation.

e.g. If she were to call, I would be happy.

• Will/would can be used in if clauses type I and II as a modal verb.

e.g. If you will come, I’ll be happy.

If you would come, I would be happy.

• Future can be used after if when it introduces a direct object clause:

e.g. I don’t know if he will accept your terms.

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THE LETTER OF APPLICATION

Brain storming:

� By what means can someone find out about vacancies?

� What do employers do they want to hire somebody?

� What do you call the person who asks for the job and what do you

call the paper by which they apply for the job?

� What do you consider to be the most important step in the act of

employment?

� According to your opinion, what qualities must an applicant display?

As soon as a person comes to the end of the university courses he/she starts to ask oneself what is to be done, after getting a university degree, to get a proper job.

The first step in looking for a career is to do some research on your competencies, your preferences and possible employers interested in your specialisation.

Core competencies. There were identified ten core competencies that employers look for in graduates. One way of identifying your strengths and weaknesses for the job market is to think about which of these competencies you have already and which you would like to develop.

Here is the complete list of core competencies and their definitions.

Adaptability the ability to adjust yourself easily and willingly to different conditions, to take change as a challenge and an opportunity.

Commitment a promise that one will stay with a particular company for a long time and to be a reliable and responsible person.

Creativity the ability to look at things in different ways. It begins with taking an objective, looking at a problem or obstacle, and combining imagination and reason to discover a solution.

Motivation the intention to achieve career success within the

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organisation. The motivation to seek success in specific projects. A positive attitude towards changing systems, methods and approaches to the development of the business.

Foresight the ability of analysing present conditions carefully, along with a realistic projection of future trends. For instance, one can think of expanding markets, creating new applications for established products or finding variations of services now provided.

Independence the ability to work on your own, to take a project and get it done without having to be told what to do every step of the way.

Leadership the ability to move others towards a stated goal or objective. The ability to define goals and to support/motivate others in reaching them. The ability to influence others through argument and persuasion without having to rely on assertive direction.

Emotional Stability

the ability to cope with difficulty and frustration without an excessive display of emotion, without being subject to continuous anxiety and tension The inclination to take a positive view under adverse conditions.

Analytical Reasoning

the ability to generate solutions to problems.

Communication Skills

the ability to communicate confidently, clearly and succinctly in oral /written communication.

The best means of information about job opportunities, except from hearsay, or television advertising, or labour power office is perusing all columns in all the newspapers that advertise for possible jobs. A young graduate will consider himself/herself lucky and happy if he/she comes upon with the opening of finding a job and he/she should consider the idea of a modest start as a trainee in his/her field, following that after hard work and proof of his/her skills and abilities, he might be promoted. There are several steps to be followed after finding the advertisement for what is considered to be a proper job so, here are some pieces of advice for you as an applicant.

The first step is considered as the first contact with a potential employer and it consists of a Letter of Application, a Résumé or a

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Curriculum Vitae. If your application form will rouse the employer’s interest in you then you may consider it a success and start getting ready for the Interview – which plays an important part in the act of employment. One should remember that the letter of application, the

résumé or curriculum vitae and the interview are as many opportunities to show one’s written and oral communication skills.

The Letter of Application or Cover Letter is your visiting card as it represents you and introduces you to a future possible employer. If you chose to write a comprehensive letter of application, and not a letter of application with a résumé of your experience and background enclosed, your letter must contain all the pieces of information that can show you at your best.

Your letter of application must show a proper appreciation of your qualification - in case you have the proper qualification which is necessary for the job, - and your experience, - if any - in the field. You must draw up your letter in a persuasive, convincing, attractive, especially truthful and straightforward style and way of expression. You shouldn’t be modest or humble in your estimation but self- conceited either. That is why it is imperative to say I can, I am good in stead of I think I can or I am quite good. Your firm, loyal personality, your attitude towards work (readiness and willingness to shoulder responsibilities, ability to stick to a task and see it solved, initiative), your outlook on life (your determination to achieve your personal goals by honest, sustained work) are key points of interest for an employer, are the merchandise you want to sell for the best of prices and, that’s why, you must stress and point them out. Stress and point out your commitment to hard work, responsibility and professionalism and don’t even mention in this letter of application about salary and holidays as they may make an unfavourable impression.

Another key component in good letter of application is that it should be addressed to the person responsible in hiring you rather than using the usual phrase, “to whom it may concern”. Aside from the fact that it is more respectful, it can also give a positive impression. This would give your employers the impression that you took time in looking up the name of the head of the human resources department or the personnel officer in-charge in evaluating the people for the job position

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that you are applying for in the company. Address your letter correctly, spell it properly and type it well and clean (misspelling and a sloppy sheet of paper talk about your carelessness) and give it a business like aspect.

Structure of the Application Letter

Your application letter should have a well-formatted structure. It plays an important role in every job application since most human resources department head or personnel officer uses application letters for the initial evaluation of applicants. Thus it must be organized and you must be careful when it comes to spelling and grammar. You should always bear in mind that your application letter should be exceptionally written as your potential employers are looking for the best job applicant, and what they initially have for evaluation are cover letters. An application letter is a business letter and business letters usually follow a certain format.

The first priority in terms of accuracy and structure would have to be the date placement. Placing the Date in the topmost corner of your composition is important when it comes to a modified block format. For standard block formats, it should be located on the left topmost portion in opposite of a modified block selection.

The next important element is placing the Name, business title and address of the recipient of your business letter. Take note that in addressing the letter you should always provide the full name and if there are prefixes or suffixes attached to the business contact, to always include them before putting the position or role of the person in the business you are addressing the letter to.

A greeting should follow after the inside address where Sir/Madam can be used. If you know the gender of the personnel officer that you are addressing the letter to, then you may omit the other one. Formal letters use colons after the greeting rather than commas. The first paragraph of your letter should state your personal information including your name and your educational background especially if you are a fresh graduate.

The second paragraph of your letter should include the job description that their company is looking for and how you managed to get the information. You should also include the fact that you are the best

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person for the position. The first and second paragraphs are interchangeable; however, it is important to remember that personal information and the job description should not be written on the third or fourth paragraphs of the letter.

The third paragraph should contain your different qualifications such as the skills and the knowledge that you have that the position needs. You should ensure your potential employers that you can do all the duties and responsibilities that come with the position that you are applying for. You can elaborate on the different experiences that you had when you were in college or different scenarios from your work experience that would show them of your traits that are fit for the job description they posted. Telling them that you are willing to have an interview for their further evaluation of your qualifications should also be included. Writing your contact numbers is very important as this would allow them to contact you if you had passed the first screening of the application.

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ADVERBS

Adverbs usually qualify a verb or a verb phrase and tell more about the manner, time, place or circumstances of the action or state denoted by the verb or verb phrase.

e.g. The old woman walked slowly. We return soon. Samantha drives carefully. Suddenly I heard a noise.

An adverb can also modify an adjective or another adverb.

e.g. This is a very beautiful girl. I was pleasantly surprised. I can see it quite clearly.

Types of adverbs:

• Adverbs of time

An adverb of time provides information about the time of the activity or state denoted by the verb or verb phrase. Examples are: today, yesterday,

last year, ago, soon, early, late, daily, already, before etc.

e.g. I have seen him before. She visited us yesterday. He died 2 years ago.

• Adverbs of place

An adverb of place provides information about the place of the activity or state denoted by the verb. Examples are: here, there, above, up, down,

below, out, in, far, near, away etc.

e.g. Please come here. I couldn’t find him anywhere. We looked for him everywhere.

• Adverbs of manner

An adverb of manner answers the question ‘how’ or ‘in what manner’. Examples are: slowly, carefully, sweetly, honestly, sincerely, truly,

stupidly, beautifully, badly etc. Note that most adverbs ending in –ly function as adverbs of manner.

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e.g. She walked fast. He cried aloud. They fought bravely. You must work hard.

• Adverbs of degree

An adverb of degree shows the degree or extent of an action or state. Examples are: little, enough, much, too, many, fully etc.

e.g. She was very sweet. He is quiet wrong. You are absolutely correct. I have almost finished.

• Adverbs of frequency

An adverb of frequency answers the question ‘how often’. Examples are: often, never, ever, always, sometimes, generally, usually, seldom, rarely,

hardly ever, frequently, once, firstly, secondly, again, etc.

e. g. He called me twice. He has always been very helpful. I have never seen him before.

• Interrogative adverbs

Interrogative adverbs are used at the beginning of a sentence to ask questions. Examples are: when, where, how, why etc.

e.g. Why are you crying? When are you going to get a job? How are you? Where do you live?

Place of adverbs

Adverbs should be placed as nearly as possible to the verbs they modify. Although some adverbs can occur only in fixed positions in a sentence, most adverbs can come at different places in a sentence.

• When the verb intransitive (an intransitive verb has no object), place the adverb immediately after it.

e.g. He laughed aloud. He worked hard. She smiled sweetly. They walked fast. She spoke fluently. They arrived late. She walked slowly. They sang beautifully.

• When the verb is transitive with an object following, place the adverb immediately after the object.

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e.g. She combed her hair carefully. He drew the picture beautifully. She offered her help willingly. She suffered the pain bravely. He refuted the charge effectively. He gave his reply immediately.

• Adverbs of time (always, before, never, often) are usually placed before the verb.

e.g. He seldom comes to see me. They never admitted their fault. We always try to help him.

• When the verb consists of an auxiliary verb and a principal verb, the modifying adverb is placed between the two. If there are two auxiliaries, the adverb is placed between them.

e.g. He was greatly praised for his brave act. I have always wanted to write a novel. I should never have thought it possible. One couldn’t possibly have suspected her. I have not had the time to look into the matter.

• An adverb is placed before an adjective or another adverb it modifies.

e.g. She is very beautiful. You are absolutely correct. She is rather careless.

The adverb enough comes after the adjective which it modifies.

e.g. He was foolish enough to trust her. She is old enough to take care of herself.

The adverb only should be placed immediately before the word it modifies.

Note the change in the meaning of a sentence according to the change in the position of only.

e.g. Only Alice helped me to finish the work. (Only Alice and no one else helped me to finish the work.)

Alice only helped me to finish the work. (Alice helped me to finish the work, but she didn’t actually do the work.)

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THE RÉSUMÉ OR CURRICULUM VITAE

Your resume may be the most important document you will produce in your professional life. To produce an effective resume, you need to know about both the functions and language of resumes.

A résumé (also spelled resumé or resume), or Curriculum Vitae, is a record of your history and achievements in a concise yet comprehensive form. An effective resume does not summarise everything you have done in your life. Details of your education and qualifications are essential, but other information should be carefully selected. Provide information about past activities that demonstrate your suitability for activities in the future. A good résumé does not merely present the facts of your life to a potential employer. It highlights your career features (facts that make up your personal characteristics - 'This is what I am like', 'This is what I have done') and benefits (the advantages you might bring to a company if it employs you 'This is what I can do for your company').

Résumé Essentials

Before you write, take time to do a self-assessment on paper. Outline your skills and abilities as well as your work experience and extracurricular activities. This will make it easier to prepare a thorough resume.

The Content of Your résumé

All your contact information should go at the top of your resume: name, address (include the area code), telephone, e-mail address (employers will find it useful). Avoid nicknames and make your e-mail address sound professional.

Objective or Summary

An objective tells potential employers the sort of work you're hoping to do.

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• Be specific about the job you want.

Education

New graduates without a lot of work experience should list their educational information first.

• Your most recent educational information is listed first.

• Include your degree, major, institution attended.

Work Experience

Briefly give the employer an overview of work, paid, unpaid, full-time or part-time. Write down your responsibilities, job title and company information. Include everything! Include your work experience in reverse chronological order - that is, put your last job first and work backward to your first, relevant job.

Include: title of position, name of organization, location of work (town, county), dates of employment.

Describe your work responsibilities with emphasis on specific skills and achievements.

Other information that you may add to your resume:

• Special skills or competencies and qualifications (solid managerial and administrative experience, ability to manage multiple tasks in a pressured environment; Exceptional versatility and adaptability; Dedication and energy as a hard-working individual; Superlative communication and team-building skills. Leadership experience)

• Publications: Name(s), title, journal, page and year;

• Seminars: Name, title, meeting, location, date, year

• Patents: Patent publication location, serial number, title, date, year

References

Ask people if they are willing to serve as references before you give their names to a potential employer. Do not include your reference information on your resume. You may note at the bottom of your resume: "References furnished on request."

The following tips will make your resume easier to read and/or scan into an employer's data base.

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• Use white not coloured, good quality paper.

• Print on one side of the paper.

• Use non-decorative typefaces, avoid italics, and underlined words;

• Do not fold or staple your resume.

• If you must mail your resume, put it in a large envelope.

The language of résumés

Here are some simple DO’s and DON'Ts that can help you avoid many of the more common mistakes associated with a poor resume:

DO'S

Do make your resume easy to read. Remember it is a summary, not an autobiography. The reader is likely to be busy, so use concise, unambiguous sentences and avoid over-writing.

Do keep the length of your resume short, one or two pages is the ideal.

Do stress your past accomplishments and the skills you used to get the desired results. Your accomplishment statements must grab the reader, and quantify the results.

Do give your resume as sharp a focus as possible. Given that employers screen resumes for between 2.5 and 20 seconds, you need a way to show the employer at a glance what you want to do and what you're good at. One way to sharpen your focus is through an objective statement. The objective statement can be very simple and straightforward; it can be simply the title of the position you're applying for.

Do consider a section such as "Summary of Qualification," or "Profile," which can also help sharpen your focus.

Do list your jobs in reverse chronological order.

Do focus on information that's relevant to your own career goals. List your job information in order of importance to the reader in this preferred order: title/position, name of employer, city of employer, dates of

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employment. If you're making a career change, stress what skills are transferable to support your new career objectives.

Do proofread carefully. Misspelling is deadly on a resume. Neatness counts.

DON'TS

Don't go beyond two pages with your resume.

Don't use personal pronouns (I, my, me) in a resume.

Don't leave out the locations of your past jobs (city). This information is expected but many jobseekers unwittingly omit it.

Don't emphasize skills and job activities you don't want to do in the future, even if they represent great strengths for you.

Don't list high school!

Don't include references to areas of your life that are not business related, or have nothing to do with your current career goals. Memberships in outside social organizations, military service, etc., have no place in a resume, unless they somehow apply to your job objectives.

Don't include on your resume your height, weight, age, date of birth, place of birth, marital status, sex, reasons for leaving previous job(s), salary information, or any information that could be perceived as controversial, such as religion, church or political affiliations.

Don't enclose a photograph of yourself! It's not necessary, and no matter how attractive you may be, it's possible that you may bear a striking resemblance to someone the reader doesn't like, and that could mean a strike-out for you!

Don't include hobbies musical instruments you play, sports you enjoy, your marital status (with the number and gender of kids) or other irrelevant information on a resume. This is a business marketing document, so limit the information on it to business related issues. An argument can be made that hobbies are interview conversation starters or that they make you seem well-rounded, but in most cases, they are seen as superfluous and trivial.

Don't include personal references on your resume! A potential employer is interested in references only if he or she is seriously

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considering hiring you. At that time, you may be asked to provide reference information.

Don't ever lie on your resume.

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CAUSATIVE USE OF HAVE/GET

Form: Have + object + past participle

We use causative have when arranging for someone to do something for us.

e.g. They repaired their car. (they did it themselves)

They had their car repaired. (they arranged for someone to repair it)

I cut my hair yesterday. (I cut it myself)

I had my hair cut yesterday. (I went to the hairdresser)

Get is possible instead of have, usually in informal spoken English.

e.g. I'm going to get my car fixed tomorrow.

Some more examples with have:

e.g. I must have my hair cut. I must have my shoes mended. We must have our roof repaired. He had his watch repaired. She has had her photos taken.

Some more examples with get:

e.g. I must get my hair cut.

I must get my shoes mended.

We must get our roof repaired.

He got his watch repaired.

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She has got her photos taken.

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INTRODUCTION TO ACCOUNTING CONCEPTS

The main function of accounting is to provide the necessary information to those who make investments, credit and similar decisions. Those who make decisions may be investors, lenders, managers of business, those who sell or who buy from businesses. When the owners and managers of business, individual investors and banks make decisions about economic entities they must be answered certain questions like: what resources and debts does the business own, what is its earned income, are the expenses justified, can the debts be paid in time, should new products be introduced and the operations expended, should the price be increased, should the investments be bought, kept or sold, should a company by granted credit, is it able to pay its current debts? The answers to these questions are found in accounting reports.

Accountants practice in: financial accounting, management accounting

and tax accounting.

Financial Accounting provides information to decision makers who are not involved in the day-to-day operations of an organisation. These decision makers include investors, lenders, and others. The information is distributed primarily through general purpose financial statements. Financial statements describe the condition of the organisation and the events that happened during the year. Many companies issue their financial statements only after they have been subjected to an audit. The purpose of an audit is to add credibility to the financial statements. For example banks require audits of the financial statements of companies applying for large loans. Also the law requires companies to have audits before their securities (stocks and bonds) can be sold to the public. In performing an audit, the auditors examine the statements and the accounting records used to prepare them. During the audit, the auditors decide whether the statements reflect the company’s financial position and operating results in agreement with generally accepted accounting principles. These principles are rules adopted as guides in measuring, recording, and reporting the financial affairs and activities of a business.

Management Accounting. The field of management accounting involves providing information to the managers of organisations.

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Management accounting reports often include much of the same information provided through financial accounting but also information not reported outside the company.

Tax Accounting. Many taxes raised by state are based on the income earned by taxpayers who include both individual and corporate business. The amount of taxes is based on what the tax laws define to be income. Tax accountants help taxpayers comply with these taxes by preparing their tax returns.

Financial statements communicate accounting information to managers and other decision makers. These statements are the primary product of the accounting process. The first financial statement widely used is the income statement - the most important financial statement because it shows whether the business earned a profit (also called net income), which is one of its primary operating objectives. A net income is earned if the company’s revenues exceed its expenses; a net loss is incurred if the expenses exceed the revenues.

Revenues are inflows of assets received in exchange for goods or services provided to customers as part of the major or central operations of the business.

Expenses are outflows or the using up of assets as a result of the major or central operations of a business.

The balance sheet provides information that helps users understand the financial status of the business and that’s why it is often called the statement of the financial position. The balance sheet describes financial position by listing the types and amounts of assets, liabilities, and equity of the business. Equity is the difference between a company’s assets and its liabilities.

Assets, Liabilities and Owner’s equity. In general, the assets of a business are the properties or economic resources owed by the business. More precisely, assets are defined as probable future economic benefits

obtained or controlled by a particular entity as a result of past

transactions or events. One familiar asset is cash. Another asset consists of amounts owed to the business by its customers for goods and services sold to them on credit. This asset is called accounts receivable. In general, individuals who owe amounts to the business are called debtors.

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Other assets owed by business include; merchandise held for sale, suppliers, equipment, buildings, and land. Assets also can be intangible rights, such as those granted by a patent or copyright.

The liabilities of a business are its debts. Liabilities are defined more precisely as probable future sacrifices of economic benefits arising

from present obligations of a particular entity to transfer assets or

provide services to other entities in the future as a result of past

transactions or events. One common liability consists of amounts owed for goods and services bought on credit. This liability is called accounts payable. Other liabilities are: salaries and wages owed to employees, taxes payable, notes payable, and interest payable.

A liability represents a claim against a business. In general, those who have the right to receive payments from a company are called its creditors. From the creditor’s side, a liability is the right to be paid by a business. If a business fails to pay its debts, the law gives the creditors the right to force the sale of the business’s assets to obtain the money to meet their claims. If the assets are sold under these conditions, the creditors are paid first, up to the full amount of their claims, with the remainder going to the owner of the business.

Equity is defined as ‘the residual interest in the assets of an entity that remains after deducing its liabilities’. Equity is also called net assets.

The Statement of Cash Flows describes where cash came from and where it went during the period. The statement also shows how much cash was at hand at the beginning of the period, and how much was left at the end. This information is important because good cash management is essential if a business is to prosper or even survive.

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BIBLIOGRAPHY

*** Cambridge Advanced Learner's Dictionary, Third Edition. 2008. Cambridge University Press. *** Dictionary of Contemporary English. 1995. Longman Group Ltd. Academia Româna. 2004. Dicţionar Englez Român, Bucureşti, Univers Enciclopedic. Armitage-Amato, Rachel, 2005. Corespondenta de afaceri in limba

engleza. Editura Niculescu. Benn, C., P. Dummett, 1992. Business First. Macmillan Heinemann Beresford, Cynthia. 1996. Corespondenţa de afaceri. Engleza scrisă,

practicată în lumea modernă a afacerilor, Bucureşti, Editura Coresi. Blackman, D. 1999. Test Your Phrasal Verbs. Bucureşti, Editura

Teora. Brookes M., D. Horner, 1998. Business English – Engleza pentru

afaceri, Bucureşti, Editura Teora. Ciuciuc O., E. Tănăsescu, 1999. English for Business Purposes.

Bucureşti, Editura Teora. Dobrescu, A., F. Turcu, 1999. Modele de contracte de afaceri în

română şi engleză, Bucureşti, Editura Niculescu. Flinders, S., 2003. Test Your Professional English: Business:

General. Pearson Education Limited. Flinders, S., 2003. Test Your Professional English: Business:

Intermediate. Pearson Education Limited. Gălăţeanu, G. 1979. Exerciţii de gramatică engleză. Bucureşti, Ed.

Albatros. Gălăţeanu-Fârnoagă, G., E. Comişel. 1992. Gramatica limbii

engleze. Bucureşti, Ed. Albatros. Gălăţeanu-Fârnoagă, Georgiana. D. Leca. 1988. English

Conversation Topics. Bucuresti, Tipografia Universităţii Bucuresti. Geoghegan, Crispin Michael, Gonthier, Jacqueline, 2003.

Corespondenţa practică în limba engleză, Editura Niculescu. Hollinger, A. 2002. Test your business English vocabulary,

Bucureşti, Teora. Lewis-Schatz, Sarah; Suchting, Dorte, 2003. Engleza de afaceri.

Bucureşti, Editura Niculescu. Milea, C. 2002. English for Banking, ed. a II-a, Bucuresti, ALL

EDUCATIONAL.

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Misztal, M. 1998. Test Your Vocabulary. Bucureşti, Editura Teora. Popp, M., 2003. Engleza pentru începători, Bucureşti, Editura

Niculescu. Thomson, A.J., A.V. Martinet. 1977. A Practical English Grammar,

Oxford University Press. Turcu, F. 1991. Engleza de afaceri în economia de piaţă. Bucureşti,

Editura Uranus. Turcu Fulvia, Năstăsescu, Violeta. 1991. Limba engleză pentru

întreprinzători şi oamni de afaceri, vol I-II, Iaşi, Sagittarius.

http://grammar.ccc.commnet.edu/grammar

http://www.esldesk.com/grammar

http://www.buzzle.com/articles/late-payment-reminder-letter.html

http://blanker.org/reminder-letter

http://en.wikipedia.org/wiki/Invoice

http://www.ir35calc.co.uk/how_to_prepare_an_invoice.aspx

http://www.black-lists.com/eng/news/2009-02/news81.html

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TABLE OF CONTENTS

BUSINESS WRITING………………….2

GRAMMAR REVIEW……………………..5

THE FUTURE PERFECT SIMPLE. THE NUMERAL. THE COLLECTIVE NUMERAL Exercises

THE FUTURE PERFECT CONTINUOUS. THE FRACTIONAL NUMERAL.

THE MULTIPLICATIVE NUMERAL. THE DISTRIBUTIVE NUMERAL Exercises

PARTS OF A BUSINESS LETTER. BUSINESS LETTER FORMAT …………………………………………………33

GRAMMAR REVIEW…………………..39

THE PRESENT CONDITIONAL. Exercises.

THE USES OF SHALL/SHOULD AND WILL/WOULD. Exercises.

THE INQUIRY. THE OFFER………………………………….44

GRAMMAR REVIEW…………………………….53

THE PASSIVE VOICE. Exercises.

INCOTERMS………………………………………………58

GRAMMAR REVIEW…………………………………61

THE VERBS OUGHT TO, SHOULD, MUST, HAVE TO, NEED - FOR OBLIGATION. Exercises.

THE ORDER……………………………..69

GRAMMAR REVIEW………………………71

SEQUENCE OF TENSES Exercises.

COMPLAINT LETTER…………………..78

GRAMMAR REVIEW…………………………………82

DIRECT AND INDIRECT SPEECH. Exercises.

REMINDER................92

GRAMMAR REVIEW…………………………..94

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THE PLURAL OF NOUNS. Exercises.

INVOICE. BILL OF LADING. WAYBILL............................100

GRAMMAR REVIEW………………………..104

CONDITIONAL CLAUSES. Exercises.

THE LETTER OF APPLICATION………………….109

GRAMMAR REVIEW…………………………….114

ADVERBS. Exercises.

THE RÉSUMÉ OR CURRICULUM VITAE………………121

GRAMMAR REVIEW

CAUSATIVE USE OF HAVE/GET. Exercises. ……………….125

INTRODUCTION TO ACCOUNTING CONCEPTS ...........131

Exercises. …………………………………135

BIBLIOGRAPHY..........................142

TABLE OF CONTENTS…………………144

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