Unit

Unit 7:
7:
An
An accountant’s
accountant’s life
life
Lecturer: Tran Hai Ha
 Objectives
Objectives

1 3 5
Talk
Talk about things Talk about
about the
you did / didn’t do a tax return
past 2 4
Talk about Talk about
calculations stages in your career
 Outline
Outline
He finished school in
04
04
1994
01
01 Was it a good conference?
05
05 He became an accountant
02
02 Calculations
06
06 A tax return
03
03 She worked hard yesterday
07
07 Review
 01
Was it a good conference?
 Let’s
Let’s discuss
discuss

 Do you go to coferences? If yes,

what do you enjoy about
them?
 What problems do you have?
 Think about the presentations,
the hotel, the food, etc.
 Listen
Listen and
and tick
tick
There wasn’t any hot
Tom Watson wasn’t
11 55 water in the hotel
there.
bathrooms.
The presentations weren’t
22 66 The food wasn’t good.
interesting.
The conference rooms The hotel was noisy at
33 77
were small. night.
The hotel bedrooms were There weren’t any lifts at
44 88
small. the hotel.
 Listen
Listen again
again
and
and decide
decide ifif it’s
it’s TT or
or FF
There were lots of good people at the
11
confernce. T
there with some of his
22 Tom Watson was alone at the conference. F
colleagues
33 Steve Allbright’s presentation wasn’t very good. F

44 The hotel was excellent.

awful F
small and
55 The hotel rooms were large. F
dark
66 The food at the hotel was good
revolting F
New things
to learn
 Past
Past simple
simple of
of be
be
I/He/She + was
We use the past simple of be to talk
about the past. You/We/They + were

We often use these time expressions She was born in 2004.

with the past simple: yesterday, last
night / week / month / year, two hours / We were in a meeting yesterday.
days / weeks / months ago, in January,
in 2004.
A: Was the weather good?
B: Yes, it was. / No, it wasn’t ( was
not )
In questions and short answers:
A: Were the presentations interesting?
 Complete
Complete this
this dialogue
dialogue
with
with the
the past
past simple
simple of
of be
be
A: (1) _____________ you in the office last week?
B: No, Were
I (2) _____________ . I (3) _____________ in Spain on
holiday. wasn’t was
A: How wonderful! What (4) was
_____________ the weather like?
was
B: It (5) _____________ hot and sunny most days,
Were
A: (6) _____________ your children with you?
B: No, they (7) weren’t were (8) _____________ at
_____________ . They
their grandparents’
house
 Complete
Complete this
this dialogue
dialogue
A: Whatwith
(9)the
with the_____________
past
past simple
simple of
of be
be your
hotel like?
was
B: It (10) _____________ excellent.
was
A: (11) _____________ the food
good? Was
was _____________
B: Yes, it (12)
delicious!
were
A: And the people?
B: They (13) _____________ very
 Rewrite
Rewrite these
these sentences
sentences

1. The weather is fine today. (on Monday)

The weather was fine one Monday.
_____________________________________
____________
2. George
Georgewas ataa conference
is at conference last week.
today. (last week)
__________________________________
Tamsin was in the office yesterday.
____________
3. Tamsin is in the office today. (yesterday)
 Rewrite
Rewrite these
these sentences
sentences

4. The company's results are very good this month. (last

month)
The company’s results were very good last month.
_______________________________________
_________________
5. The
Theexternal
externalauditor
auditorwas heretoday.
is here on Tuesday.
(on Tuesday)
_______________________________________
The conference was excellent last year.
__________
 Positive
Positive (( PP )) or
or Negative
Negative (( N
N ))

1. Good 2. Fascinating 3. Horrible 4. Wonderful

5. Excellent 6. Fine 7. Revolting 8. Delicious

9. Interesting 10.Awful 11.Bad

 Tick
Tick the
the stronger
stronger adjective
adjective
good excellent
bad awful
fascinating interesting
revolting bad
wonderful fine
horrible bad
small tiny
delicious good
 Use
Use the
the stronger
stronger adjectives
adjectives in
in 77
to
to complete
complete these
these dialogues.
dialogues.

fascinating wonderful excellent delicious

revolting awful horrible tiny
1 A: Were the presentations B: Yes, they were
interesting? _________________
2 A: Was the conference good? B: Yes, it was
______________________
3 A: Were the rooms small? B: Yes, they were
_________________
4 A: Was the weather fine? B: Yes, it was
 What
What we’ve
we’ve learnt
learnt

• Vocabulary: Strong adjectives

• Language: Past simple of be
o I/He/She/It + was + O
o You/We/They + were + O
New words
 Word Pronounciation English Vietnamese Sentence building
explanation meaning
New
New words
words
a formal He gathered all the
conference meeting for
/ˈkɒn.fər.əns/ hội thảo men around the table
(noun) discussion. for a conference.
a talk giving The speaker gave an
presentatio information interesting
n /ˌprez.ənˈteɪ.ʃən/ about thuyết trình
presentation on urban
(noun) something: transport.
a machine that
carries people or
goods up and
lift Take the lift to the
/lɪft/ down to thang máy
(noun) different levels
sixth floor.
in a building or a
mine
Calculations
02
What do these symbols mean
and
how do you say them in
English?
-- ++ ÷÷ xx == % %
 Match
Match the
the symbols
symbols in
in the
the box
box in1
in1 with
with 11 -6
-6

- + ÷ x = %
1. Minus / subtracted --from
_________ %
%
2. Percent (of) _________
++
3. Plus / added to _________
xx
4. Multiplied by==_________
5. Equals / is _________
÷÷
 Calculations
Calculations

Five minus three Twenty-five divided

25 ÷ 5 =5
equals / is two. by five equals five.
Three subtracted from Fifteen multiplied by
five equals two 5–3=2
six is ninety.
Fifteen times six is 15 x 6 = 90
ninety.
Ten plus five is fifteen.
10 + 5 = Ten percent of two
15 hundred and fifty is 250 x 10% =
Five added to ten twenty-five 25
equals fifteen.
 Listen
Listen and
and number
number

a) 2,250 ÷ 3 = 750 44
11 d) 145 + 605 = 750
b) 5 x 150 = 750
22 5e)
5 1 + 749 = 750
c) 7,500 x 10% =
33 6f)
6 780 – 30 = 750
750
 Speaking
Speaking

Student A
1. 50 + 60 = 110
2. 1,000 ÷ 200 = 5
3. 825 – 30 = 795
4. 33 x 99 = 3,267
Student B: information on page 69.
 Matching
Matching

100,000 a / one trillion

1,000,000 a / one million

1,000,000,000 a / one billion

1,000,000,000,000 a / one hundred thousand

 1,234,567,890
Practise saying these numbers.

580,677
Then listen

2,587,453,201
and check.
 What
What we’ve
we’ve learnt
learnt

• Vocabulary:
mathematical operators
New words
 Vietnamese
Word Pronounciation English explanation
meaning
New
New words
words
minus /ˈmaɪ.nəs/
reduced by a stated number trừ
subtract /səbˈtrækt/
percent /pəˈsent/ for or out of every 100 phần trăm
to add a number to itself a
multiply /ˈmʌl.tɪ.plaɪ/ nhân
particular number of times
to calculate the number of
divide /dɪˈvaɪd/ times that one number fits chia
(exactly) into another
the same in amount, number,
equal /ˈiː.kwəl/ bằng
or size
 03

She worked hard yesterday

 Listen
Listen and
and tick
tick
Email Mrs Kato and promise
her we will send her tax return
Call Bill Mudie and arrange a
on Monday
meeting with him for next
Friday Help Nigel with the Copsey
Print out the letters in my Ltd financial statements.
correspondence file Enter the figures in the LMC
profit and loss statements.
Prepare Mr Sweetmans tax
return (all information you Check the calculations on the
need is in his file) Costmore Electronics cash flow
 New
New things
things to
to learn
learn
Sally finished her income tax
return.
I worked hard yesterday.
Past simple: talk about actions
and situations that started and A: Did you call the tax office?
finished in the past. To form the B: Yes, I did. / No, I didn’t.
past simple of regular verbs, we We didn’t organize a conference.
add –ed to the verb

Be careful of the spelling changes: I studied for exam.

walk  walked He arranged a meeting with his
 Listen
Listen again:
again:
What
What did
did Tamsin
Tamsin dodo last
last week
week ??

11 (Bill Mudie)

55 (Copsey Electronics cash flow)

22 (letters)

66 (Nigel)
33 (Mr Sweetman’s tax return)

77 (LMC figures)
44 (email / Mrs Kato)
 Listen
Listen again:
again:
What
What did
did Tamsin
Tamsin dodo last
last week
week ??

She printed out the letters in George’s

22
correspondence file.
33 She prepared Mr Sweetman’s tax return.

44 She emailed Mrs Kato.

 Listen
Listen again:
again:
What
What did
did Tamsin
Tamsin dodo last
last week
week ??

55 She didn’t check the calculations on the Costmore

Electronics cash flow.
She helped Nigel with the Copsey Ltd financial
66
statements.

77 She entered some of the LMC figure in their profit and

loss statement but she didn’t finish them.
 Writing
Writing
arrange a
check some calculations email a colleague
meeting
help a study for an
finish some work visit a client work hard
friend exam
Suggested answers:
• I arranged a meeting last week.
• I didn’t finish some work last Tuesday.
 Speaking
Speaking time
time !!
Compare your sentences form 3. Take turns to ask and
answer questions using these prompts

• Who did you • Who did you email?

help?

• What did you • When did you arrange the meeting

do? for?
 What
What we’ve
we’ve learnt
learnt

• Vocabulary: task-oriented
verbs
• Language: Past simple
• Regular verb add –ed
• Irregular verb
New words
 English Vietnames
Word Pronounciation Sentence building
explanation e meaning
New
New words
words
letters,
Any further
especially
correspondence correspondence
/ˌkɒr.ɪˈspɒn.dəns/ official or thư từ
(noun) should be sent to my
business
new address.
letters
a form that
some people
must fill in They will not fill in
to give a tax return, like
tax return /ˈtæks rɪˌtɜːn/ information tờ khai thuế those who are not
about how eligible to claim the
much they credit.
have earned
in a year
 English Vietnamese
Word Pronounciation Sentence building
explanation meaning
New
New words
words
a set of
documents that There are various
show your procedures that must
financial /faɪˈnænʃᵊl báo cáo
company's be followed when
statement ˈsteɪtmənt/ tài chính
financial status preparing financial
at a specific statements.
point in time
a financial report
that shows how The company's profit
báo cáo
profit and much your and loss statement
/ˈprɒfɪt ænd lɒs kết quả
loss business has revealed a significant
ˈsteɪtmənt/ hoạt động
statement spent and earned increase in revenue
over a specified kinh doanh
year-over-year.
time.
 English Vietnamese
Word Pronounciation Sentence building
explanation meaning
New
New words
words
a customer or
We always aim to
client someone who
/ˈklaɪ.ənt/ khách hàng give our clients
(noun) receives
personal attention.
services
one of a group He always got along
colleague of people who đồng well with his
/ˈkɒl.iːɡ/
(noun) work together nghiệp colleagues in the
university.
the symbol for a
number or an Can you read this
figure
/ˈfɪɡ.ər/ amount số liệu figure? Is it a three or
(noun)
He finished school in
04
1994
 Use
Use the
the correct
correct past
past tense
tense of
of the
the verbs
verbs
Listen
Listen inand
in and
the check
the box
boxcheck
finish graduate marry move pass promote qualify start

finishes
1994 George (1)____________ school
1998 He (2)graduated
____________ from university.
1999 He (3) ____________
started work at Monroe and Maplin Accounting Services in
London.married
2000 He (4) ____________ Jenny
passed qualified
2002 He (5) ____________ his accountancy exams and (6) ____________ as an
moved
accountant.
2004 He (7) ____________promoted
from the London office to the Frankfurt office.
2009 Monroe and Maplin (8) ____________ him to head of the tax department
 Listen
Listen and
and repeat
repeat

finished moved started graduated

promote
passed visited helped qualified
d

worked arranged filed checked

 Write
Write the
the verbs
verbs in
in the
the box
box
in
in the
the correct
correct column.
column.

finished moved started graduated

passed promoted visited helped qualified
worked arranged filed checked

/t/ /d/ /id/

finished moved started
passed qualified graduated
helped field promoted
worked arranged visited
checked
Make
Make aa table
table for
for yourself
yourself

Date What you did

 Let’s dicuss
• Work in pair.
• Discuss the date in your table.
• Take turns to ask and answer
question.
 What
What we’ve
we’ve learnt
learnt

• Vocabulary:
Regular past simple verbs
• Language: How to prounoun –
ed?
New words
 Pronounciatio English Vietnamese
Word Sentence building
n explanation meaning
New
New words
words
a person who has a Chris is a physics
graduate first degree from a graduate.
/ˈɡrædʒ.u.ət/ tốt nghiệp
(verb) university or
college
to raise someone to She's just been
promote a higher or more promoted to senior
/prəˈməʊt/ thăng chức
(verb) important position sales rep.
or rank
be entitled to a They do not qualify
particular benefit for compensation
chuẩn bị
qualify or privilege by payments
/ˈkwɒl.ɪ.faɪ/ đầy đủ điều
(verb) fulfilling a
 05
He became an accountant
Underline
Underline the
the past
past simple
simple verb
verb
 New
New things
things to
to learn
learn
Some verbs do not form the past George met his boss yesterday.
simple with –ed. I bought the currency a week ago.
 Irregular
I went to the office by train.
E.g: go  went, buy  bought

We use did / didn’t + V in negative We didn’t send the email.

sentences and questions. Did you come to work by bus ?
 Match
Match to
to their
their infinitive
infinitive forms
forms
1 go went 5 make made
2 meet met 6 become became
3 take took 7 get got
4 leave left
 Matching
Matching

make buy go speak have meet

A see come find send write

bought spoke went came found had

B met saw sent made wrote
 Answer
Answer

meet met
make made
see saw
buy bought
come came
go went
find found
speak spoke
send sent
have had
write wrote
 Write
Write five
five sentences
sentences about
about George’s
George’s day
day
using
using some
some of
of the
the verbs
verbs in
in 33
E.g: Yesterday George wrote to Tony Parsons. He
….
Speaking
Speaking time
time

What George did

yesterday?
A: What did George do at 12
o’clock?
B: He had lunch with his boss.
What
What we’ve
we’ve learnt
learnt

• Vocabulary:
Irregular past simple verbs
• Language:
Irregular verbs don't follow a consistent
pattern.
Did not / Didn’t + V
New words
 English Vietnamese Sentence
Word Pronounciation
explanation meaning building
New
New words
words
the written work I've kept all the
paperwor that is part of a job, paperwork for the
k /ˈpeɪ.pə.wɜːk/ such as filling in giấy tờ car.
(noun) forms or writing
letters and reports
the amount of Sticking to a
money you have budget will help
budget
/ˈbʌdʒ.ɪt/ available to spend ngân sách you save money
(noun)
for your dream
vacation.
detailed Some of these
analysis examination of the arguments need
A tax return
06
 Listen
Listen and
and tick
tick
things
things George
George wants
wants Taylor
Taylor to
to send
send

11 her tax return 44

details of her household
expenses

22 details of her income a cheque for the tax she

55
owes
details of her business
33
expenses
 Listen
Listen and
and answer
answer
1. Why can't George submit Mrs Taylor's tax return today?
2. When did the details of Mrs Taylor's income and business expenses
arrive?
3. Why can Mrs Taylor claim a 'business use of home' charge?
4. Which of these things does George need to calculate the 'business
use of home' charge?
a. details of Mrs Taylor's income
b. Mrs Taylor's gas and electricity bills
c. records of Mrs Taylor's mortgage payments
d. information on the number of rooms in the house Mrs Taylor uses for
business
5. What will George do when Mrs Taylor sends the information?
 Key
Key

1. Why can't George submit Mrs Taylor's tax return today?

He needs some more information in order to complete it

___________________________________________________
_____________________
Last week.
2. When did the details of Mrs Taylor's income and
business expenses arrive?
 Listen
Listen and
and answer
answer
3. Why can Mrs Taylor claim a 'business use of home' charge?
Because she works from home.

_____________________________________________________________
__________
4. Which of these things does George need to calculate the 'business
use of home' charge?
a. details of Mrs Taylor's income
b. Mrs Taylor's gas and electricity bills
c. records of Mrs Taylor's mortgage payments
 Listen
Listen and
and answer
answer

5. What will George do when Mrs Taylor sends the

information?
He will finish the calculations and let her
know how much tax to pay.

___________________________________________
________________
 Fill
Fill in
in the
the blank
blank
household
check questions records sign submit
expenses
Dear Mrs Taylor,
Thank you for sending the information about your (1) household expenses
I am enclosing your tax return for your approval. Please (2) check the
return carefully. If you are satisfied that it is correct, please (3) sign the
additional copy of page 6 and send the signed page 6 only back to me. I will
then (4) submit the return to the tax office using the online filing service.
You may keep the tax return for your (5) records. If you have any (6)
questions please call me or Tamsin on 01730 829741.
Yours sincerely,
George Johnson
 Speaking
Speaking time
time

Based on George’s letter in 3. Let’s discuss

1. Will George submit Mrs Taylor's tax return by post?
If not, how will he submit it?
2. Can you submit tax returns online in your country?
3. Can people who work from home claim a 'business
use of home' charge in your country? How do
accountants calculate how much to claim?
What
What we’ve
we’ve learnt
learnt

• Vocabulary:
Taxation
New words
 Pronounciatio English Vietnamese
Word Sentence building
n explanation meaning
New
New words
words
Don't forget to factor
a per-person
in household
household /ˈhaʊshəʊld ɪk breakdown of chi tiêu của
expenses when
expenses ˈspɛnsɪz/ general living gia đình
creating your
expenses.
monthly budget.
chi phí phát Keeping track of
sinh trong business expenses is
the costs of
business /ˈbɪznɪs ɪk quá trình crucial for tax filing.
operating a
expenses ˈspɛnsɪz/ kinh doanh
business
của doanh
nghiệp.
 Pronounciatio Vietnamese Sentence
Word English explanation
n meaning building
New
New words
words
money that is earned More help is
income from doing work or needed for people
/ˈɪŋ.kʌm/ thu nhập
(noun) received from on low incomes.
investments
a printed form, used I wrote him a
chequ
instead of money, to cheque for £50.
e /tʃek/ séc
make payments from
(noun)
your bank account:
the amount of money no charge for
that you have to pay admission
charge
/tʃɑːdʒ/ for something, tiền phải trả
(noun)
especially for an
 English Vietnamese Sentence
Word Pronounciation
explanation meaning building
New
New words
words
type of loan used to They took out a
purchase or £400,000
mortgage maintain a home, mortgage (= they
/ˈmɔː.ɡɪdʒ/ thế chấp
(noun) plot of land, or borrowed
other type of real £400,000) to buy
estate. the house.
have an obligation I owe you a drink
to pay or repay for helping me
owe (something, move.
/əʊ/ nợ
(verb) especially money)
in return for
 07
Review
 Part
Part 11

• Vocabulary: Strong adjectives

• Language: Past simple of be
o I/He/She/It + was + O
o You/We/They + were + O
 Part
Part 22

• Vocabulary:
mathematical operators
 Part
Part 33

• Vocabulary: task-oriented verbs

• Language: Past simple: is
employed to narrate completed
actions or events that occurred prior
to the present moment.
• Regular verb add –ed
• Irregular verb
 Part
Part 44

• Vocabulary:
Regullar past simple verbs
• Language: How to prounoun –
ed ?

• /t/, /d/, /id/

 Part
Part 55

• Vocabulary:
Irregular past simple verbs
• Language:
Irregular verbs don't follow a consistent
pattern.
Did not / Didn’t + V
Part
Part 66

• Vocabulary:
Taxation
 Complete
Complete these
these questions
questions
with
with the
the past
past simple
simple of
of be
be

1. was
Where ________ George Johnson's conference?
2. was
Who _______ at the conference from Collins and Mudie?
3. Were
_______ the speakers good?
4. Were
_______ the presentations interesting?
5. Was
_______ the hotel good?
6. Were
_______ the bedrooms at the hotel big?
7. was
What _______ the food at the hotel like?
8. was
Why _______ the hotel noisy?
 Complete
Complete these
these questions
questions
with
with the
the past
past simple
simple of
of the
the verbs
verbs in
in the
the box
box

arrive finish graduat help order

e
rain wait walk watch work
1. In 2001, Francoise graduated from university
2. Our visitors arrived early. They are waiting in
reception.
3. A: Excuse me, we ordered two coffees ten minutes
ago.
B: Sorry, sir. I'll bring them straight away.
 Complete
Complete these
these questions
questions
with
with the
the past
past simple
simple of
of the
the verbs
verbs in
in the
the box
box
arrive finish graduat help order
e
rain wait walk watch work
5. A: What did you do last night?
B: We watched a TV programme about accountancy.
6. I waited for ten minutes, but the bus didn't come, so I
walked home.
7. Tamsin helped Nigel with the figures on Tuesday
morning.
 Complete
Complete these
these questions
questions
with
with the
the verbs
verbs in
in brackets.
brackets.

1. I bought / didn’t buy a newspaper yesterday. (buy)

2. I left / didn’t leave the house before 8.30 this morning. (leave)
3. I made / didn’t make more than five phone calls yesterday.
(make)
4. I had / didn’t leave a cup of coffee this morning. (have)
5. I met / didn’t meet a friend last night. (meet)
6. I went / didn’t go to a conference last month. (go)
7. I spoke / didn’t speak to my parents last week. (speak)
 Writing
Writing
Complete these sentences. Make some true and
false for you.
• I joined • We went to

• My sister wrote • My friend started

• I studied • My father had

• I became • At school I got

 Speaking
Speaking time
time

• Work in pairs. Take turns to read out your

sentences. Guess which of your partner's sentences

• are
Workfalse.
in pairs. Take turns to ask and answer the
questions in I. Look back through the unit if you
can't remember the answers.
 Thanks!
Do you have any questions?

CREDITS: This presentation template was created by Slidesgo,

including icons by Flaticon, and infographics & images by
Freepik