+ All Categories
Home > Documents > UNIVERSIDAD NACIONAL DE ASUNCIÓN ENGLISH · PDF fileUNIVERSIDAD NACIONAL DE...

UNIVERSIDAD NACIONAL DE ASUNCIÓN ENGLISH · PDF fileUNIVERSIDAD NACIONAL DE...

Date post: 13-Mar-2018
Category:
Upload: nguyenkhuong
View: 224 times
Download: 0 times
Share this document with a friend
10
UNIVERSIDAD NACIONAL DE ASUNCIÓN English is now the most widely used language in the world. It is spoken as a first language by the majority populations of several sovreign states, including the United Kingdom, the United States, Australia, Ireland, New Zealand and a number of Caribbean nations. It is widely learns as a second language and is an official language of the European Union, many Commonwealth countries and the United Nations, as well as in many world organizations. Accountant is a practitioner of accountancy or accounting, which is the measurement, disclosure or provision of assurance about finantial informacion that helps managers, tax authorities and others make decision about allocating resources in the best possible way. Inglés para Contadores II BOOKKEEPING TAXES FINANTIAL REPORTS ENGLISH FOR ACCOUNTANTS II
Transcript

UNIVERSIDAD NACIONAL DE ASUNCIÓN

English is now the most widely used language in the world. It is spoken as a first language by the majority populations of several sovreign states, including the United Kingdom, the United States, Australia, Ireland, New Zealand and a number of Caribbean nations. It is widely learns as a second language and is an official language of the European Union, many Commonwealth countries and the

United Nations, as well as in many world organizations.

Accountant is a practitioner of

accountancy or accounting, which is the measurement, disclosure or provision of

assurance about finantial informacion that

helps managers, tax authorities and others

make decision about allocating resources

in the best possible way.

Inglés para Contadores II

BOOKKEEPING TAXES FINANTIAL REPORTS

ENGLISH FOR ACCOUNTANTSII

Present Simple Tense VS

Present Continuos Tense

Many students have problems

choosing the correct form of the

verb when they talk about the

“present”. Such problems arise

because they translate from

Spanish to English directly, without

paying attention to the

comunicative uses.

Let´s take a look:

When we construct the present

continuous tense we use the

verb to be. Therefoore, we do

not use auxiliars do, does,

don´t or doesn´t.

Use the “ing” form after the verb to

be.

In positive sentences we use

the conjugations. One is the simple

and the other is the “s” form. In

negative sentences we use the

uxiliar don´t and doesn´t, and the

verbs always is in the simple form.

In questions we use auxiliars do

and does and also the verbs goes

in the simple form. The subject goes

in between the auxiliary and the

verb.

UNIT I

“PRESENT CONTINUOUS TENSE”

UNIT I

MARÍA IS SMOKING.

JUAN IS STAYING AT THE MARRIOR HOTEL.

CLAIRE SMOKES.

I HAVE 2 BROTHERS.

MARÍA IS SMOKING.

JUAN IS STAYING AT THE MARRIOT HOTEL.

CLAIRE SMOKES.

I HAVE TWO BROTHERS.

1. We use the Present Continuous Tense to talk about activities happening now.

1. The kids are watching TV.

2. I am sitting down, because I´m tired.

3. I´m not learning German, because this is an English class.

4. Who are you writing to?

2. We also use the Present Continuous Tense to talk about activities happening around now, and not necessarilly at this very moment.

1. Sally is studying really hard for her exams this week.

2. I am reading a really interesting book.

3. We aren´t working hard these days.

4. How are you going to get home?

3. The Present Continuous Tense is also used to talk about activities happening in the near future.

1. I´m seeing my Accountant on Friday.

2. Polly is coming for the meeting.

3. We aren´t going on holidays next week.

4. Are you doing anything tonight?

SUBJECT AUXILIARY VERB MAIN VERB

+ I am speaking to you.

+ You are reading the form.

- She is not staying in London.

- We are not playing football.

? Is he watching T.V.?

? Are they waiting for John?

AFFIRMATIVE, NEGATIVE AND INTERROGATIVE STRUCTURES

PRESENT CONTINUOUS / COMMON MISTAKESPRESENT CONTINUOUS / COMMON MISTAKESPRESENT CONTINUOUS / COMMON MISTAKESCOMMON MISTAKES CORRECT VERSION WHY?

They still waiting for you. They are still waiting for you. To form the present continuous tense we use Be (am/is/are) + -ing.

They are still waiting for you? Are they still waiting for you? In questions the subject (they) and the auxiliary verb (be) change places.Do they still waiting for you? Are they still waiting for you?In questions the subject (they) and the auxiliary verb (be) change places.

Where the are waiting for you? Where are they waiting for you?

In questions the subject (they) and the auxiliary verb (be) change places.

She doesn’t watching TV. She isn’t watching TV. To form the negative we put not after the verb Be.

I’m believing you. I believe you Some verbs are not used in continuous tenses. These verbs are called stative verbs.

Tracy Hello, can I speak to Alex please?

Alex This is Alex, who is speaking?

Tracy Hi, this is Tracy

Alex Hi Tracy, what are you doing?

Tracy Oh, I´m just watching TV. What are you doing?

Alex Well, I´m cooking dinner.

Tracy What are you cooking?

Alex I´m baking some potatoes, boiling some carrots and grilling a steak.

Tracy It sounds delicious.

Alex What are you doing for dinner tonight?

Tracy Well, I don´t have any plans...

Alex Would you like to come over for dinner?

Tracy I´d love to. Thanks.

Alex Great. Mary and Jack are also coming. They are arriving at seven.

Tracy Ok, I´ll be there at seven too.

Alex See you then. Bye

Tracy Bye

SEVEN O´CLOCK

STEAK WITH POTATOESUNDERLINE THE PRESENT CONTINUOUS SENTENCES.

READ THE FOLLOWING CONVERSATION TO UNDERSTAND THE USE OF THE PRESENT CONTINUOUS TENSE

1. Excuse me, _______________ (you/speak) English?

2. Tom _______________ (have /shower) at the moment.

3. They _______________ (not/watch) television very often.

4. Listex! Somebody _______________ (sing).

5. She´s tired. She _______________ (want)

6. How often _______________ (you/read) a newspapaer.

7. Excuse me, but you _______________ (sit) in my

place. Oh, I´m sorry.

8. I´m sorry. I _______________ (not/undestand). Please speak more slowly.

9. Where are you Roy? I´m at the office. I _______________(read).

10. What time _______________(she/finish) work every day?

11. You can turn off the radio. I _______________ (not listen) to it.

12. He _______________ (not/usually/drive) to work. He usually _______________(walk).

13. Usually, I _______________ (work) as a secretary at

HSBC, but this summer I _______________ (study) French at a language school in Paris. That´s why I am in Paris.

14. Every Monday, Sally _______________ (drive) her

kids to soccer practice.

15. Shhhhh!!! Be quiet! John _______________ (sleep).

16. Don´t forget to take your unbrella. It

_______________ (rain).

17. I´m sorry, I can´t hear what you _______________ (say) because everybody _______________ (talk) so

loudly.

18. I _______________ (not/play) tennis today.

19. I´m sorry. Ted can´t come to the phone. He _______________ (take) a shower.

20. Sabrina´s husband is a salesman, but I don´t really know what he _______________ (sell).

PUT THE VER IN THE PRESENT CONTINUOUS TENSE OR THE PRESENT SIMPLE TENSE

FILL IN THE BLANKS WITH AM/IS/ARE/DO/DON´T/DOES/DOESN´T

1. Excuse me, _________ you speak Italian?

2. Have a cigarette. No, thank you. I _________ smoke.

3. Why _________ you laughing at me?

4. What _________ she do? She´s a dentist.

5. I _________ want to go out. It _________ raining.

6. Where _________ you come from? From Canada.

7. How much _________ it cost to send a package to Europe?

8. I can´t talk to you at the moment. I _________

working.

9. George is a good tennis player, but he _________ play very often.

10. She _________ study Accountancy.

CREATE SENTENCES IN THE PRESENT CONTINUOUS TENSE

1. They/wait/for the train

2. She/wear/earrings

3. We/walk/to the office

4. I/study

5. The train/come

6. I/have/a good time

7. It/rain/today

8. We/plan/our work

9. Tom/work/in a bank

10. Susan and Terry/talk/to new clients.

11. Fixed Cost/grow/this month

12. He/buy/a new book

13. Ivan and his sister/check/the Balance Sheet

14. Te Manager/organize/a meeting eith the new employees

15. The C.E.O./drive/to the airport

16. I/read/a finantial magazine

17. Tom/write/an email to his boss

18. I/watch/the news

19. We/have/dinner ar the new restaurant

20. Mabel/speak/Russian

21. They/run/in the park

22. The secretary/smoke/a cigarette

23. The assistant/wear/a tie

24. The telephone/ring

25. The Accountant/prepare/the report

Past Simple Tense VS

Past Continuos Tense

Students often have problems

choosing the correct form of the

verbs when they talk about the

“past”. It is unclear for them to

determinate weather to use the

Past Simple or the Past

Continuous.

Let´s clarified when to use each

one of them:

In positive sentences we use

the simple pasttense form of the

verb.

In negative sentences we use

the auxiliars didn´t and the verb

always is in the simple form.

When we construct the past

continuous we use the verb to

be in the simple past form.

Therefore we do not use

auxiliars did or didn´t.

We use the “ing” form after the

verb to be.

We usually use the Past Continuous

Tense to talk about something that

was happening when aomething else

happen.

UNIT II

“PAST CONTINUOUS TENSE”

UNIT I I

THEY WENT TO THE MOVIES.

I L IVED IN BRAZIL FOR TWO YEARS.

I WAS STUDYING ENGLISH WHEN SHE CALLED.

I WAS WATCHING TV WHEN SHE CALLED.

I SAW A MOVIE.

THEY WENT TO THE MOVIES

I LIVED IN BRAZIL FOR TWO YEARS.

HE PLAYED THE PIENO

SHE DIDN´T LIKE POTATOES BEFORE.

JERRY ATE PIZZA LAST NIGHT WITH HIS SISTER.

I WAS WATCHING TV WHEN SHE CALLED ME.

I WAS STADYING WHE SHE WAS MAKING DINER FOR THE FAMILY

I WAS STUDYING ENGLISH WHEN SHE CALLED ME LAST NIGHT.

WHILE I WAS STUDYING SHE CALLED.

SHE WAS DRIVING HER CAR WHEN THE LIGHTS WENTO OUT IN TEH CITY.

JESSY WAS COOKING LUNCH WHE THE PHONE RANG.

1. We use the Past Continuous Tense to indicate that a longer action in the past was interrupted. The interruption is usually a shorter action in the Simple Past.

1. When the phone rang, she was writing a letter.

2. Samuel was waiting for us when we got off the plane.

3. When I was writing the email the computer suddenly went off,

4. I was listening to my iPod so I didn´t hear the fire alarm.

2. We also use the Past Continuous Tense to talk about an specific time of interruption.

1. Last night at 6 PM, I was eating dinner.

2. At midnigh, we were still working in the office.

3. Yesterday at this time, I was sitting at my desk at work.

4. Two days ago, at 9 AM, I was meeting with the new lawyer.

3. The Past Continuous Tense is used with two actions, to express the idea that both actions were happening at the same time. The actions are parallel.

1. They were eating dinner, discusing their plans and having a good time.

2. What were you doing while you were waiting?

3. I was watching TV when Tom was doing the dishes.

4. Tom wasn´t working and I wasn´t working either.

4. We can also use the Past Continuous Tense with word such as always, or constantly to express the idea that something irritating or shocking often happen in the past. The concept is very similar to the expression “used to” but with the negative emotion. Remember to put the words

“always” or “constantly” between be and the verb with the “ing” form.

1. She was always screaming at home.

2. He was constantly talking. He annoyed averyone.

3. I didn´t like them because they were always complaining.

4. They were always driving that old car in town.

5. Finally we can used the Past Continuous Tense with word such as while and when. When we talk about things in the past, “when” is most often sollowed by a verb in the simple past form, and “while” is usually followed by a past continuous idea. “While” expresses the idea of “during thar

time”.

1. I was studying when she called.

2. While I was studying she called.

SUBJECT AUXILIARY VERB MAIN VERB

+ I was speaking to you.

+ You were reading the form.

- She was not staying in London.

- We were not playing football.

? Was he watching T.V.?

? were they waiting for John?

PAST CONTINUOUS / COMMON MISTAKESPAST CONTINUOUS / COMMON MISTAKESPAST CONTINUOUS / COMMON MISTAKES

COMMON MISTAKES CORRECT VERSION WHY?

I waiting him almost two hours. I was waiting for him almost two

hours.

To form a continuous tense

we use Be + -ing.

What did he doing when you saw

him?

What was he doing when you saw

him?

To form a continuous tense

we use Be + -ing.

We were playing tennis every

morning.

We played tennis every morning. We used the past simple for

repeated actions in the past.

They watched TV when I

came.

They were watching TV

when I came.

We use the past continuous when

w e w a n t t o s a y w h a t w a s

happening at a particular time in

the past.

1. Boris ________ learning English.

2. They ________ swimming in the lake.

3. Your father ________ repairing the car.

4. My friends ________watching the match on TV.

5. It ________ raining.

6. The dog ________ barking.

7. The children ________ brushing their teeth.

8. Ann and Maureen ________ singing a song.

9. The Manager ________ reading the newspaper.

10. The Salesman and his Supervisor ________ discusing sales techniques.

11. The Accountant ________ printing the Balance Sheet.

12. I ________ reading a magazine.

13. You ________ packing your bag.

14. Adam ________ cooking dinner las night.

15. Terry and his sister ________ walking to the bank.

PACK YOUR BAG

READ THE NEWSPAPER

WAS OR WERE? DECIDE WEATHER TO USE WAS OR WERE.

1. You / play / cards

2. Alice / listen / to the radio

3. Carol / walk / around the lake

4. We / read / a book about Australia.

5. Linda / look / for her ring

6. Fiona and Sam / visit / the castle

7. Ben / wash / the car

8. Kim and I / wait / in the park

9. My sister / feed / the birds

10. Greg and Phill / count / their money

WRITE POSITIVE SENTENCES IN PAST CONTINUOUS

1. Sarah and Luck / not / work

2. Mister Miller / not / teach / Management

3. Barry / not / drive / a car

4. Mandy / not / have / lunch

5. Albert / not / play / rugby

6. Taylor and Bob / not / cook / at home

7. Annie / not / clean / the table

8. Benjamin / not / write / an email

9. Jane / not / exercise / in the gym

10. Robert / not / buy / a newspaper

WRITE NEGATIVE SENTENCES IN PAST CONTINUOUS

1. Rachel / feed / the cat

2. The children / paint / a picture

3. Clark / repair / his computer

4. Hans / swim / in the pool

5. Lucas / have / a shower

6. Jason and Arom / run / down the street

7. Betty / do / her homework

8. Cindy and James / cook / dinner

9. Rebecca / watch / The Walking Dead

10. Anita and Linda / sit / in the kitchen

WRITE INTERROGATIVE SENTENCES IN PAST CONTINUOUS

1. Henry was living in London last year.

2. Ann was working at a restaurant last week.

3. Ricky was waiting for Holly.

4. Sarah was singing a beautiful song.

5. Joe was reading a book.

6. At six o´clock, Myriam wan her family were having dinner.

7. Bob was walking home because his car had a flat tire.

8. At half past seven, Mister Logan was driving home.

9. The children were playing in the sandbox.

10. Claire was visiting her best friend.

WRITE QUESTIONS WITH INTERROGATIVES. ASK FOR INFORMATION INTHE BOLD PART OF THE SENTENCE.


Recommended