English for Accounting and Auditing BST

... TRAINING English for Accounting and Auditing We ADD VALUE to your packaging process! Hotline: 0972.202.138 6 The accounting equation is the rule of accounting which is that the assets and aggregate ... BIG STEP TRAINING English for Accounting and Auditing We ADD VALUE to your packaging process! Hotline: 0972.202.138 11 LESSON 4 BASIC ACCOUNTING CONCEPTS AND PRINCIPLES Accounting follows ... While accounting for business transactions and other events, we measure and report the economic impact of an event instead of its legal form. This is called substance over form principle. Substance...

Tài liệu DIRECTORS’ VIEWS ON ACCOUNTING AND AUDITING REQUIREMENTS FOR SMES pptx

... companies on the accounting and auditing requirements and options for small and medium-sized entities (SMEs). Commissioned in August 2007 by the former Department of Trade and Industry (DTI), ... Financial Reporting Standard for SMEs 2.13 The International Accounting Standards Board (IASB) sets accounting standards known as International Financial Reporting Standards (IFRS), which ... Barker and Noonan, 1996), which they use for a range of internal and external purposes (Collis and Jarvis, 2000). Furthermore, the directors are responsible for evaluating the costs and benefits...

English for Tourism and Hospitality 1

... the time of day and then your name. For example: Plaza Hotel, good morning. Leo speaking. b) Say the time of day first, the name of the business and then your name. For example: Good ... Guest Jack: Guest The story Leo is taking a reservation for Mona White and her father Jack Webber. They want to book two rooms for three nights at the Plaza Hotel. Language Point - Introducing ... Elementary English for Tourism and Hospitality LESSON 1 – Taking a reservation over the phone STUDY NOTES Characters...

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English for Tourism and Hospitality 2

... reservation for Mona White and her father Jack Webber. They want to book two rooms for three nights at the Plaza Hotel. Mona pays for her booking by credit card. Language Points 1. Double and ... Elementary English for Tourism and Hospitality Lesson 2 – Taking a reservation over the phone STUDY NOTES Characters ... six 2227 Triple two seven 3301 Double three zero one 2. Asking for clarification You can check you have the right information by: repeating what was said using a rising inflection at...

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English for Tourism and Hospitality 3

... Elementary English for Tourism and Hospitality LESSON 3 – Checking In STUDY NOTES Characters Leo: Receptionist Mona: Guest Jack: Guest The story Jack and Mona have just ... Plaza Hotel. They are booking into their rooms. They want to change the rooms Leo has reserved for them. Grammar Point – Prepositions of place In, on or at? We use in when we talk about ... suitcases? B: Yes please. They are really heavy. A: Can I help you? B: No thanks. I’m just waiting for a friend. A: Is there anything else I can do? B: Yes. Could you please tell me where the...

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English for Tourism and Hospitality 4

... Elementary English for Tourism and Hospitality LESSON 4 – Checking In STUDY NOTES Characters Leo: Receptionist Mona: Guest Jack: Guest The story Leo is booking Mona and Jack into ... some magazines Language Practice – Both and just There are a number of structures you can use for ‘both’. Each of them has the same meaning. For example, you can say: Both guests are ... changes their rooms and makes sure they have everything they need. Grammar – There is / There are As we learnt in lesson 4, there is (there’s) is used with single items and uncountable nouns....

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English for Tourism and Hospitality 5

... Elementary English for Tourism and Hospitality LESSON 5 – Making Recommendations STUDY NOTES Characters Leo: Receptionist Mona: Guest Jack: Guest Jean: Waitress The story Mona and ... you got any messages for me? Yes I have. Can you book me a taxi for tomorrow please? Yes I can. Language Point- Making recommendations Here are some model phrases for making recommendations. ... and Jack want to go out for dinner so they ask Leo to recommend a good restaurant. He suggests they go to the Golden Lotus. At the restaurant, Jean finds them a table and takes their drink orders....

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English for Tourism and Hospitality 6

... Elementary English for Tourism and Hospitality LESSON 6 – Making Recommendations STUDY NOTES Characters Leo: Receptionist Mona: Guest Jack: Guest Jean: Waitress The story Mona and ... Golden Lotus Restaurant. Jean gives them a menu and takes their orders. Language Pract- Describing dishes Here are some descriptions of dishes for you to read out loud. A: It all sounds ... tofu? B: The Vegetable Stir Fry has tofu that is marinated with soy sauce, ginger and garlic. Grammar - quite and very In the first example below, quite has a similar meaning to rather, pretty...

English for Tourism and Hospitality 7

... Elementary English for Tourism and Hospitality LESSON 7 – In the Restaurant STUDY NOTES Characters Mona: Guest Jack: Guest Jean: Waitress The story Mona and Jack are dining ... the phone in my room? It’s not working. A: I’m sorry. I’ll go and fix it now. A: Is everything alright? B: There’s no tea and coffee in my room. A: I apologise. I’ll get you some right ... A: I’m sorry. I’ll see to it straight away. A: Is everything OK? B: I’ve been waiting for 25 minutes and my meal hasn’t arrived yet. A: I’m sorry. I’ll see to it right away. Grammar -...

English for Tourism and Hospitality 8

... Elementary English for Tourism and Hospitality LESSON 8 – In the Restaurant STUDY NOTES Characters Mona: Guest Jack: Guest Jean: Waitress The story Mona and Jack are dining ... have just finished their meals and Jean gives them the bill. Mona queries an amount on the bill then pays for their meals. Pronunciation Below are some models for ‘Would you like’ questions. ... you, it sounds like one word instead of two. In spoken English, the two words are linked together. Practise saying would you as one word and use the rising intonation at the end of the question....

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