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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 sovereign states, including the United Kingdom, the United States, Australia, Ireland, New Zealand and a number of Caribbean nations. It is widely learn 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 i s a pract i t ioner of
accountancy or accounting, which is the
measurement, disclosure or provision of
assurance about financial information that
helps managers, tax authorities and others
make decision about allocating resources in the best possible way.
INGLÉS PARA CONTADORES II
BOOKKEEPING TAXES FINANCIAL REPORTS
ENGLISH FOR ACCOUNTANTSI I
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
communicative uses.
Let´s take a look:
When we construct the present
continuous tense we use the verb
to be. Therefore, we do not use
auxiliaries 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
auxiliar don´t and doesn’t, and the
verbs always is in the simple form.
In questions we use auxiliaries 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
MARIA IS SMOKING.
JUAN IS STAYING AT THE MARRIOT 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 necessarily 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 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?
Where the are waiting for you? Where are they waiting for you?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. Listen! Somebody _______________ (sing).
5. She´s tired. She _______________ (want) to sleep.
6. How often _______________ (you/read) a newspaper?
7. Excuse me, but you _______________ (sit) in my place. Oh, I´m sorry.
8. I´m sorry. I _______________ (not/understand). Please speak more slowly.
9. Where are you Roy? I´m at the office. I _______________(read) an email.
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 umbrella. 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 VERB 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. The Manager/organize/a meeting with the new employees
15. The C.E.O./drive/to the airport
16. I/read/a financial magazine
17. Tom/write/an email to his boss
18. I/watch/the news
19. We/have/dinner at 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 when 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 past tense form of the verb.
In negative sentences we use the
auxiliaries 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 auxiliaries 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 something 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 PIANO
SHE DIDN’T LIKE POTATOES BEFORE.
JERRY ATE PIZZA LAST NIGHT WITH HIS SISTER.
I WAS WATCHING TV WHEN SHE CALLED ME.
I WAS STUDYING WHEN 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 WENT TO OUT IN THE CITY.
JESSY WAS COOKING LUNCH WHEN 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 midnight, 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, discussing 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 everyone.
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 followed by a verb in the simple past form, and “while” is usually followed by a
past continuous idea. “While” expresses the idea of “during that 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 MISTAKESCOMMON 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?
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 we want to say what was 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 ________ discussing 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? CHOOSE BETWEEN 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 Phil / 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 Aron / 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, Miriam and 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.
SPELLING OF REGULAR VERBS: a. The normal rule is to add ED
» Work WORKED » Start STARTED
b.c.d. If the verb ends in E; add D
» Live LIVED » Love LOVED
e.f.g. If the verb has only one syllable and one vowel and one consonant, DOUBLE the consonant + ED
» Stop STOPPED » Plan PLANNED
h.i.j. With verbs that end in a consonant + Y, change to IED
» Study STUDIED » Carry CARRIED
REGULAR VERBS
COMPLETE THE FOLLOWING TABLE
VERB PAST SIMPLE VERB PAST SIMPLE
answer smoke
ask start
attend stop
die study
discover arrive
earn carry
finish change
hate correct
learn create
like listen
look love
marry plan
LIST OF IRREGULAR VERBS
Adjectives, Comparatives and
Superlatives
An adjective is a describing word.
The main role of an adjective is to
qualify a noun , giving more
information about the object. simple
past tense form of the verb.
A comparative is a construction
that serves to express a comparison
between two (or more) entities or
groups of entities in quality or
degree.
SHE IS SMARTER THAN HIM.
SHE IS MORE INTELLIGENT THAN HER BROTHER.
SAM IS TALLER THAN CARRIE.
THE CAR IS MORE EXPENSIVE THAN THE PC.
YOUR SISTER IS MORE BEAUTIFUL THAN MINE.
ENGLISH IS BETTER THAN GERMAN.
A superlative is grammatical
concept that describes the behavior
of certain adjectives or adverbs that
are used to imply something is the
best or the worst, or greatest or
least.
I HAD THE GREATEST ICE CREAM.
THAT IS THE UGLIEST DOG.
SHE IS THE FASTEST RUNNER.
THIS IS THE BEST DAY OF MY LIFE.
SHE HAS THE SADDEST EYES I´VE SEEN IN MY WHOLE LIFE.
UNIT III
“ADJECTIVES, COMPARATIVES, SUPERLATIVES AND ADVERBS”
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.
THE TALL MAN…
A HAPPY CHILD…
A DARK STREET…
A SPANISH WOMAN…
THE RED BALL…
A COLD WINTER…
THE GLASS TABLE…