Academic Year

2021/2022 Length: 1h

June, 2022 Technical English Test – Accounting and Administration Test B

Name:__________________________________Class_____
Introduction to Accounting

When we consider the accounts team within a company, we generally think about clerks, both
sales ledger clerks and purchase ledger clerks recording the financial information from all transactions
the company makes. Other roles include the payroll clerk responsible for processing staff salaries and
the tax which occurs from them.
Higher up the hierarchy we have the management accountant who finalizes the accounts and prepares
the annual financial statements. The people doing these jobs make sure that the directors or owners of
the company always know its true financial position. However, accounting is more than just reporting
financial data. A good accounts team actually works to save the company money by minimizing the
tax payable and delaying payments so companies can earn interest from their banks.

These job roles are not so clear in smaller accounting practices, where the accounting staff often
need to perform various tasks from meeting clients to helping with loan applications. Often the
majority of the work in these smaller practices is done by bookkeepers. Generally, the owner of the
practice is the most senior accountant and is usually a chartered accountant, which means that their
signature is accepted on the financial statements.

The job opportunities for accountants don't stop there: auditors are the police of the accounting
world and when they are called into a company it is their job to ensure that the accounts were done in
the correct way and that everything was accounted for. The most feared of these auditors are the
government auditors who are sent to companies suspected of somehow breaking the rules. Working as
an auditor is very different from other accountancy work as there is no routine; you work in many
locations and have contact with many people.

As you can see the world of accountancy offers various careers, but in all of these areas there are
some qualities that a potential accountant should have. Firstly, as accounting is the process of
collecting and classifying financial data all accountants need to be perfectionists unwilling to accept
anything less than an exact result. Also, as accountants deal with large volumes of data they need to
have a good eye for detail and a real love of numbers.
Accountants have to follow very strict rules and codes of conduct in order to make sure that they do
everything in a legal way. If an accountant breaks these rules they could face severe punishment, but
some accountants practice creative accounting to get around rules without breaking them. Moreover,
Confidentiality is obligatory for all people working with accounts as the financial data could be very
sensitive.
Source: English 4 Accounting

Vocabulary:
Shares – ações Chartered accountant - revisor oficial de contas
Equity – património Delaying payments - atrasar pagamentos.
Spotted – viu Moreover - além disso
 I - TEXT COMPREHENSION

1-Mark True (T) or False (F) in the sentences below, and correct the false ones: (5.0pts)
a) In the world of accountancy, there are some qualities that an accountant should have, like being
perfectionist. ____________________________________________________________________
___________________________________________________________________________________
b) The government auditors are sent to the companies suspected of breaking rules, and they are the most
feared ones. ___________________________________________________________________
__________________________________________________________________________________
c) Accounting is simply reporting financial data.
___________________________________________________________________________________
___________________________________________________________________________________
d) Some accountants practice creative accounting to break the rules without receiving punishment.
___________________________________________________________________________________
___________________________________________________________________________________
___________________________________________________________________________________
e) The payroll clerks are responsible for preparing the annual finances statements and finalizing the
counts. _________________________________________________________________________
___________________________________________________________________________________

2- Match the following words with their specific definition: (1.0pt)

presenting someone a written / spoken information about something.

Transaction +

Collecting + a completed agreement between buyer and seller.

Data +
getting things and bringing them together
Reporting +
information or facts about something

II - TECHNICAL SKILLS

1 - Accounting is considered the backbone of any organization.

1.1- What does an accountant do? (1.0pt)
___________________________________________________________________________________
___________________________________________________________________________________
___________________________________________________________________________________
1.2- Why is accounting so important in a business / an organization? (1.5pts)
___________________________________________________________________________________
___________________________________________________________________________________
___________________________________________________________________________________
___________________________________________________________________________________
 1.3- Complete the sentences bellow with the words / expressions in the box: (3.0pts)

• intangible • internal • spent • cost • principles • collecting • tangible

a) Accounts expenses represent the _____________of doing business.

b) Clerks and bookkeepers help the accountants by ____________and recording financial information.
c) Profit is a financial gain, especially the difference between the amount earned and the amount
____________in buying or producing something.
d) Cash is an example of a ___________________asset.
e) _____________auditors are the employees of a company who are responsible to examine if its
financial records are accurate and in accordance with the applicable _____________________.

1.4 - Look at the following activities below and underline 4 of them which are normally done by an
auditor: (2.0pts)
a) Buys all the material that a company needs.
b) Hires new employees to increase the company’s productivity.
c) Provides consulting service.
d) Analyses the internal business and the financial system.
e) Maintains confidentiality and independence.
f) Gives advice on the business methods and transactions of the company.

III - GRAMMAR

1 - Complete the sentences with the correct Relative Pronouns (which, who, whose, that), and then
say which sentence has a defining (D) or a non-defining (ND) clause. (4.5pts)

a) My mother showed me the bookkeeper __________ brother is a football player.

b) Solatlantico, the company ________ has many shareholders, will be dissolved next month.
c) She doesn’t know the sales clerk____________will marry the CEO.
d) Titanic is a romantic film ________was released in 1997, and it has won many prizes.
e) Mr. Gomes, the accountant _________is 80 years old, is still working at Ministry of finances.
f) They are the students __________parents participated in an auditing workshop last week.

2- Unscramble the following information creating a correct comparative sentence. (2.0pts)

a) / bad / clerks / bookkeepers / . / (comp. of superiority)
________________________________________________________________________________
b) / balance sheet / important / income statement / (comp. of equality)
________________________________________________________________________________
c) / CVTelecom / Tmais / small / . / (comp. of superiority)
_______________________________________________________________________________
d) / Accountants / useful / . / (comp. of superiority)
________________________________________________________________________________

Teacher Karlus Krok’s