“Let’s eat mum!”

“Let’s eat, mum!”

Goat cheese salad ingredients: lettuce, tomato, goat, cheese

Goat cheese salad ingredients: lettuce, tomato, goat cheese

Slow children crossing

Slow! Children crossing

Highlights of his global tour include encounters with Nelson

Mandela, an 800-year-old demigod and a dildo collector

Highlights of his global tour include encounters with an 800-

year-old demigod, Nelson Mandela and a dildo collector

Purpose of commas

1. Primarily, to show a spoken pause:“Someone in Pakistan's spy agency, which has a long history of contacts with militant groups, may have known where Bin Laden was hiding.”

2. To clarify meaning clear:“Let’s eat, mum!”

Relative clausesDefining:The company which has lost the most money

this year is Microsoft.

Non-defining:

Microsoft, which has lost over $1bn this year, announced today that it will be sacking chief executive Steve Ballmer.

Financial Statements1 Types of Accounting1b 2c 3d 4g 5a 6e 7f

2a Vocabulary1. shareholders/stockholders2. earnings/income3. liabilities4. turnover5. assets6. depreciation/amortization7. debtors/accounts receivable 8. creditors/accounts payable9. stock/inventory10. overheads/overhead

Financial Statements

3 Financial statements1. Costs and expenses2. Income tax3. Net profit4. Intangible assets5. Inventories6. Retained earnings7. Long-term liabilities8. Accrued expenses 9. Net cash from operating activities 10. Cash and cash equivalents at beginning of period