English for Accounting

07
Modul ke:

Language Focus: Conditional type 1 & 2; Collocation

Vocabulary: offshore job; globalization.
Skills:
Reading: The New Global Shift
Off shoring
Fakultas Career Skills: Making and responding to suggestion – Decision
Ekonomi dan making
Bisnis Dilemma and Discussion: Going Offshore
Program Studi
Akuntansi
Dra. Harisa Mardiana M. Pd
 Outsourcing

English for Accounting

Keynote:

Globalization is forcing businesses to make cost

savings by reducing operating costs. One way to
do this is by outsourcing – transferring business
processes such as order processing or call centre
management to outside suppliers and service
providers.
Offshoring is a new form of outsourcing where
businesses relocate back-office operations in
overseas facilities where labour costs are lower.
Keynote Glossary
Globalization:
A process of interaction and integration among the
people, companies, and governments of different
nations, a process driven by international trade and
investment and aided by information technology.
Cost Savings:
An action that will result in fulfillment of the objectives
of a purchase, at a cost lower than the historical cost or
the projected cost.
Glossary of Keynote:
Operating Costs:
Expenses associated with the maintenance and administration of
a business on a day-to-day basis. 
Outsourcing:
A practice used by different companies to reduce costs by
transferring portions of work to outside suppliers rather than
completing it internally.
Business processes:
A series of logically related  activities or tasks (such as planning,
production, or sales) performed together to produce a defined
set of results.
Glossary Keynote:

Offshoring:
he moving of various operations of a company to
another country for reasons such as lower labor costs or
more favorable economic conditions in that other country.
Back-office :
The internal operations of an organization that are not accessible
or visible to the general public.
Labour costs :
The cost of wages paid to workers during an accounting
period on daily, weekly, monthly, or job basis, plus payroll and
related taxes and benefits (if any).
Reading: Going Offshore

• Read the text on Modul 7 English 4, and

answer the questions on page 6, it is about
the advantages of offshoring.
• Vocabulary 1 on page 8.
• Vocabulary 2 about Collocation on page 8.
• Grammar Conditional type 1 & 2 on page 9 and
10.
Continued.
• Grammar Conditional on page 9.
• Culture at work: Decision-making
In some cultures senior managers make
decisions and others carry out their
instructions. In other cultures decisions are
made by consensus after everyone contributes
suggestions and opinions. What is common in
your country? How might this difference cause
misunderstanding in multicultural teams?
 Terima Kasih
Dra. Harisa Mardiana Soehanadi M. Pd
 Marketing

English for Accounting

Keynote:

The various activities of the marketing process

are referred to as the marketing mix and
traditionally include the four Ps: Product
(characteristics and features), price (appropriate
market price), promotion (communicating the
product’s benefits, place (distribution of the
product in markets).
Continued:

In order to gain a competitive advantage over

rivals, companies create brands that represent
aspirations and a desirable image of life that the
customer would like to identify with.
Glossary of Keynote:
Marketing mix:
Marketing mix is often crucial when determining
a product or brand's offer, and is often
associated with the four Ps: price, product,
promotion, and place.
Continued:

Natural resources:
Materials provided by the Earth that humans can use to
make more complex (human-made) products.
Construction projects:
The overall planning, coordination, and control of
a project from beginning to completion. Construction
Project is aimed to do a client's requirement in order to
produce a functionally and financially viable project.
Continued:

Industrial facilities:
A property as a structure with attachments and
installations constructed to serve a particular
(industrial processing) function (source of
quote).
Reading: Marketing Brand
• Read about Marketing Brand – Money can buy
your love Are we being manipulated into
• buying brands.
• Glossary:
• Manipulated: influenced to do what someone else wants
• Corrupt: make morally bad
• Aspirations: hopes and wishes
• Bombarded: repeatedly attacked
• Veterans: very experienced people
Continued…

1. Read the passage about Marketing Brand and

please look at first the glossary to understand
the words of reading.
2. Answer the questions 1, 2, 3 on page 6.
3. Complete the magazine article with the
following words with the words in the box on
page 8.
4. The daily is only for a week.
Language Check: Comparison and
Superlatives
• Answer the questions on page 10 with
Comparison and Superlatives.
Culture at work: Factual or
vague
• Some cultures believe that all statements should be
honest, accurate, unemotional and not open to
interpretation. Other cultures prefer to modify
statements with understatement (somewhat, slightly)
and exaggeration or even leave the true meaning
unsaid.
• What is common in your country? How might this
difference cause misunderstanding in multicultural
teams.
 Terima Kasih
Dra. Harisa Mardiana Soehanadi M. Pd
 Development

English for Accounting

Keynote:

Economic development has brought benefits to

the populations of both the more and the less
economically developed countries (MEDC and
LEDC).
Loans from international organizations enable
governments to exploit their natural resources
and to invest in construction projects and
industrial facilities.
Continued:

This raises Gross Domestic Product (GDP) and

improves standards of living. Environmentalists
oppose development which produces pollution
and endangers the health of local people and
depletes resources.
Glossary of Keynote:
Benefit:
A benefit that can be expressed numerically as
an amount of money that will be saved or generated as
the result of an action. Making a business case for a
new strategy or product idea usually involves pointing out the
economic benefits of the proposal to decision makers, enabling
them to measure the financial effects of the proposed change.

MEDC and LEDC

The way that a country organizes its use of money, goods, and
trade is described as its economy. Some countries have more or
less developed economies than others. These are sometimes
referred to as more economically developed countries or less
economically developed countries
Continued:

Natural resources:
Materials provided by the Earth that humans can use to
make more complex (human-made) products.
Construction projects:
The overall planning, coordination, and control of
a project from beginning to completion. Construction
Project is aimed to do a client's requirement in order to
produce a functionally and financially viable project.
Continued:

Industrial facilities:
A property as a structure with attachments and
installations constructed to serve a particular
(industrial processing) function (source of
quote).
Reading:
• Development and the environment
• Read the article (see modul 5 on page 6) a
proposed development project in the
Peruvian rainforest.
• Are the following organizations for or against
the project?
• What are their reasons?
Continued?

1. Look at page 5 and try to understand, do not

answer it and do not send it to me.
2. Answer the question on page 6, 8, 9, 10.
3. The answer should be submitted to quiz on e-
learning section UMB.
4. 4. The daily is only for a week.
Language Check: Modal verbs

• Camisea is going to mean cheaper fuel for

local people.
• Camisea will add 0.8 per cent a year to Peru’s
GDP.
• Approval by the IDB might unlock another loan
of $200m.
• Without the loands, Camisea may still go
ahead.
 Which one is possibility, certain or
probability
• The export terminals would endanger a
marine reserve.
• ….. it should generate tax revenues of up to
$20m a year.
• The survey must be very positive for the
company to invest so much.
Career Skills:

Showing Cause and Effect:

When talking about Consequences of events or
situations it is useful to explain the reason why we
think something happened or will happen in the
future. Look at the following example:
• Building the terminal will lead to massive
environmental damage.
• The IDB put off the $75m loan due to lobbying by
environmentalists.
• Jobs will be created as a result of the inward
investment.
• The pollution was caused by a factory further
up the river.
 Terima Kasih
Dra. Harisa Mardiana Soehanadi M. Pd
 PAYMENT

English for Accounting

Keynote:
CEOs and top senior executives are sometimes referred
to as ‘fat cats’ because of the enormous pay packages
and rewards they are offered when joining a company.
These may include details of salary, pension, and
frequently, even the possibility of a ‘golden parachute’
or very generous severance deal, which is the sum of
money they are guaranteed when they leave the
company.
Pay deals are negotiated by remuneration
committees (compensation committees in the
US) and are voted on by shareholders.
Glossary of Keynote:
Fat Cat:
A slang word used to describe executives who earn what many
believe to be unreasonably high salaries and bonuses.
Pay Packages:
 The ​salary and other ​benefits (= ​advantages) such as ​health ​
insurance or a ​car that an ​employer ​offers to an ​employee.
Severance deal:
the compensation that an employer provides to an employee
who has been laid off, whose job has been eliminated, who
through mutual agreement has decided to leave the company, or
who has parted ways with the company for other reasons.
Golden Parachute:
Also known as "change-in-control benefits." 
Substantial benefits given to a top executive (or
top executives) in the event that the company is
taken over by another firm and the executive is
terminated as a result of the merger or takeover.
Reading: Nike’s Goddess

Glossary:
• Pitch: Sales argument
• Turnoff: demotivating factor
• Galvanize: Shock into finding a
solution
Reading: Nike’s Goddess
• Read the following passage on page 7 about
the strategy of Nike’s shoes.
• Answer the questions on page 7, 8 and 9
• Answer the questions on cloze reading:
Breaking into a new market on page 8 and 9.
• Do the suffix on page 8 and 9.
Future Form
We use different verb forms to talk about the future.
• The marketing department is going to launch the new
campaign this spring
• The will start the visit with a tour of the Indonesian
factory.
• I will forward the report to you by email.
• There is no doubt in my mind. We will succeed.
• We are going to target a new customer profile.
Future form

• From the sentences on slide above, Which

future forms are used to:
• Make a prediction
• Describe a timetabled event
• Talk about an event arranged for a certain
time
• Talk about a personal intention
• Make a spontaneous decision or offer
Career Skills: Short Presentations
Please make one of presentation (short
presentation about the strategy of studying for
employee’s class.
Make about 5 slides

All of those should be submitted to quiz e-

learning Universitas Mercu Buana.
 Terima Kasih
Dra. Harisa Mardiana Soehanadi M. Pd