Unit 12. Activities: Grammar

UNIT 12.
ACTIVITIES
Accounts: Balancing the Books
Grammar
12.1. Prepositions
A. Complete the sentences with one of the prepositions from below.
on to in from in from
1. My sister lent this coat _to_ me.

2. I left my wallet at home, so I had to borrow €5, 00 _from_ my friend to pay for lunch.
3. Pharmaceutical companies invest a lot of money _on__ Research and Development.
4. I don’t like credit cards; I prefer to pay _in_ cash.
5. My husband doesn’t spend much money _in_ clothes; he wears the same ones most of the time.
6. I inherited a small flat _from_ my aunt in Australia.
B. Now write six sentences of your own using the verbs below and a preposition.
lend inherit spend borrow invest pay
1. _ John lends money to Anne_____________________________

2. _ John inherits a house from his aunt______________
3. _ John spends money on a car________________________________________________
4. _You borrow to buy________________________________________________
5. _Anne invests in stock shares________________________________________________
6. _ John pays the trip to his grandmother_________________________________________________
Business Elements 1-7

UNIT 12. ACTIVITIES
12.2. Prepositions in Phrasal Verbs
A. Complete the questions with the correct prepositions.

off up by down down down over after
1. How much money do you need to get _up__?

2. Are you trying to cut _down__ on anything at the moment?
3. If you find something very difficult, do you usually give over, or do you go on trying?
4. Do you ever have to look _after__ children, pets or plants?
5. Has your computer ever broken by when you were doing something important?
6. What kind of activities do you usually put down?
7. Have you ever been turned down for a job?
8. How long does it take you to get _off__ a cold?
B. Now write answers to the questions that are true for you.
12.3. Grammar of Phrasal Verbs

A. Are the phrasal verbs in the following sentences transitive or intransitive? Write T for transitive I for
intransitive.
1. I turn off my mobile in class and in meetings. ___

2. The flight took off two hours late. ___
3. He was looking for the file all morning. ___
4. She plugged in the projector to make a presentation. ___
5. We always get up early when we are going on a long trip. ___
6. I always log in as soon as I arrive at the office. ___
B. Which of the transitive phrasal verbs are separable? ______
C. Rewrite the sentences with separable transitive phrasal verbs using a pronoun.
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________

UNIT 12. ACTIVITIES
________________________________________________________________________
________________________________________________________________________
Vocabulary
12.4. Vocabulary of Financial Documents

Complete the sentences with words from below.
asset liabilities gross net dividends depreciation goodwill
1. We pay our shareholders dividends twice a year.

2. Is that before tax, or gross?
3. The money a company is owed is entered on the balance sheet under liabilities.
4. We are a consultancy firm specialized in giving advice to manufacturing companies. We consider that
our experienced staff are our greatest asset.
5. The value of our company has been negatively affected by the depreciation of our ageing fleet of
lorries.
6. That is the net price, before the deduction of tax and VAT.
7. Our good reputation and our excellent relations with customers and suppliers are part of the
goodwill we have acquired over the years.
12.5. Phrasal Verbs

A. Which of the words cannot be combined with the phrasal verb in bold?
1. throw away the rubbish, a pair of old shoes, an email
2. hand in an exam, a dish, a project
3. keep up with the competition, the latest technology, the money
4. bring up a topic, a question, a survey
5. hold up the traffic, the computer, a flight
6. point out a meeting, a fact, a difficulty
B. Write the names of as many things as possible that you can:

1. switch on / off _________________________________
2. call off _________________________________

UNIT 12. ACTIVITIES
3. plug in _________________________________
4. run out of _________________________________
5. fill in _________________________________
12.6. Money Vocabulary

A. Complete the sentences about money with the correct word or expression. The first letters are given
to help you.
1. We can’t afford to buy new computers for all employees, so we’ll start with the Administration
department.
2. I sometimes bet a little money on the result of a football match; I once won €50, 00!
3. Do engineers earn a lot of money in your country?
4. I owe my parents €100, 00 at the moment. They lent it to me to pay for some course books.
5. We had to take out a mortgage when we bought our flat.
6. My sister is a real shopaholic; she can’t go into a shop without buying something.
7. I can’t go out tonight, I’m completely broke. I haven’t even got enough money for one drink!
8. I won’t buy any clothes until after Christmas; I’m going to wait for the sales.
9. The cost of living increases every year; unfortunately, salaries don’t go up as much.
10. Do you like my boots? They only cost €15, 00; a real b bargain, don’t you agree?
B. Use each word / expression to write a sentence of your own.
1. _ You can’t afford the trip ____________________________________________________________

2. __ I bet in the Christmas lottery ____________________
3. __ John earns a lot in his work __________________________________________________
4. _ You owe €100 to the bank ____________________________________
5. _ We pay the mortgage every month ____________________________________
6. _ Anne is a shopaholic girl _________________________________________________________
7. __I'm broke by the investment _________________________________
8. _____________________________________________________________
9. _____________________________________________________________
10. _____________________________________________________________
Writing

UNIT 12. ACTIVITIES
12.7. Profit and Loss Account

A. Complete sections 1, 2, and 3 in the Profit and Loss Account template with the headings from the box.
Net profit Gross Profit Total Income
Profit and Loss Account 31st December 2012
______ ______
______ ______
1. ______
______ ______
______ ______
______ ______
______ ______
2. ______
______ ______
3. ______
B. Now use the information below and the template above to prepare a Profit and Loss Account for the
last financial year. You will need to calculate total income, gross profit, tax and net profit.

UNIT 12. ACTIVITIES
The revenue for the year ending 31st December 2012 was €15, 628,147 and other earnings
were €3,429,910
Other earnings were €699,192.
Cost of sales, distribution costs, administrative expenses and finance costs were €4,070,278,
€1,602,526, €1,997,562 and €498,988 respectively.
Tax was charged at 30%
Translation
12.8. English into Spanish
A. Translate these words into Spanish.

1. invoice 2. Value Added Tax (VAT)
3. spreadsheet 4. mortgage
5. profit 6. bargain
7. tax 8. liabilities
B. Translate these sentences and expressions into Spanish.

1. The government has raised taxes this year.
2. Somebody stole my money.
3. How much do you earn every month?
4. Have you got any change? I only have a ten euro note.
5. Can you lend me your pen?
6. We have to spend a lot of money on technology in order to compete.
12.9. Spanish into English

A. Translate these verbs into English phrasal verbs
1. enchufar 2. quedarse (sin algo)
3. despegar 4. rellenar (un formulario)

UNIT 12. ACTIVITIES
5. apagar 6. solicitar
7. buscar 8. dejar (un curso)
B. Translate these sentences and expressions into English.

1. ¿Vas a pagar en efectivo o con tarjeta?
2. ¿Puedo pagar los cafés, por favor?
3. He prestado el coche de mi hermana.
4. Tengo que pagar lo que queda del préstamo este mes.
6. Gasto mucho dinero en viajes.

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UNIT 12.

1. My sister lent this coat _to_ me.

lend inherit spend borrow invest pay

1. _ John lends money to Anne_____________________________

Business Elements 1-7

A. Complete the questions with the correct prepositions.

1. How much money do you need to get _up__?

12.3. Grammar of Phrasal Verbs

1. I turn off my mobile in class and in meetings. ___

B. Which of the transitive phrasal verbs are separable? ______

Business Elements 2-7

12.4. Vocabulary of Financial Documents

asset liabilities gross net dividends depreciation goodwill

1. We pay our shareholders dividends twice a year.

12.5. Phrasal Verbs

B. Write the names of as many things as possible that you can:

Business Elements 3-7

12.6. Money Vocabulary

B. Use each word / expression to write a sentence of your own.

1. _ You can’t afford the trip ____________________________________________________________

Business Elements 4-7

12.7. Profit and Loss Account

Profit and Loss Account 31st December 2012

Business Elements 5-7

Other earnings were €699,192.

Tax was charged at 30%

12.8. English into Spanish

A. Translate these words into Spanish.

B. Translate these sentences and expressions into Spanish.

12.9. Spanish into English

Business Elements 6-7

B. Translate these sentences and expressions into English.

Business Elements 7-7

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