UNIVERSIDAD NACIONAL DE ASUNCIÓN

English is now the most widely used language in the world. It is spoken as a first language by the majority populations of several sovereign states, including the United Kingdom, the United States, Australia, Ireland, New Zealand and a number of Caribbean nations. It is widely learn as a second language and is an official language of the European Union, many Commonwealth countries and the

United Nations, as well as in many world organizations.

Accountant i s a pract i t ioner of

accountancy or accounting, which is the

measurement, disclosure or provision of

assurance about financial information that

helps managers, tax authorities and others

make decision about allocating resources in the best possible way.

INGLÉS PARA CONTADORES II

BOOKKEEPING TAXES FINANCIAL REPORTS

ENGLISH FOR ACCOUNTANTSI I

Present Simple Tense VS Present

Continuos Tense

Many students have problems

choosing the correct form of the

verb when they talk about the

“present”. Such problems arise

because they translate from

Spanish to English directly, without

paying attention to the

communicative uses.

Let´s take a look:

When we construct the present

continuous tense we use the verb

to be. Therefore, we do not use

auxiliaries do, does, don´t or

doesn't.

Use the “ing” form after the verb to

be.

In positive sentences we use the

conjugations. One is the simple and

the other is the “s” form. In

negative sentences we use the

auxiliar don´t and doesn’t, and the

verbs always is in the simple form.

In questions we use auxiliaries do

and does and also the verbs goes in

the simple form. The subject goes in

between the auxiliary and the verb.

UNIT I

“PRESENT CONTINUOUS TENSE”

UNIT I

MARIA IS SMOKING.

JUAN IS STAYING AT THE MARRIOT HOTEL.

CLAIRE SMOKES.

I HAVE 2 BROTHERS.

MARÍA IS SMOKING.

JUAN IS STAYING AT THE MARRIOT HOTEL.

CLAIRE SMOKES.

I HAVE TWO BROTHERS.

1. We use the Present Continuous Tense to talk about activities happening now.

1. The kids are watching TV.

2. I am sitting down, because I´m tired.

3. I´m not learning German, because this is an English class.

4. Who are you writing to?

2. We also use the Present Continuous Tense to talk about activities happening around now, and not necessarily at

this very moment.

1. Sally is studying really hard for her exams this week.

2. I am reading a really interesting book.

3. We aren´t working hard these days.

4. How are you going to get home?

3. The Present Continuous Tense is also used to talk about activities happening in the near future.

1. I´m seeing my Accountant on Friday.

2. Polly is coming for the meeting.

3. We aren´t going on holidays next week.

4. Are you doing anything tonight?

SUBJECT AUXILIARY VERB MAIN VERB+ I am speaking to you.

+ You are reading the form.

- She is not staying in London.

- We are not playing football.

? Is he watching T.V.?

? Are they waiting for John?

AFFIRMATIVE, NEGATIVE AND INTERROGATIVE STRUCTURES

PRESENT CONTINUOUS / COMMON MISTAKESCOMMON MISTAKES CORRECT VERSION WHY?

They still waiting for you. They are still waiting for you. To form the present continuous tense we use Be (am/is/are) + -ing.

They are still waiting for you? Are they still waiting for you? In questions the subject (they) and the auxiliary verb (be) change places.Do they still waiting for you? Are they still waiting for you?

Where the are waiting for you? Where are they waiting for you?She doesn’t watching TV. She isn’t watching TV. To form the negative we put not after

the verb Be.I’m believing you. I believe you Some verbs are not used in

continuous tenses. These verbs are called stative verbs.

Tracy Hello, can I speak to Alex please?

Alex This is Alex, who is speaking?

Tracy Hi, this is Tracy

Alex Hi Tracy, what are you doing?

Tracy Oh, I´m just watching TV. What are you doing?

Alex Well, I´m cooking dinner.

Tracy What are you cooking?

Alex I´m baking some potatoes, boiling some carrots and grilling a steak.

Tracy It sounds delicious.

Alex What are you doing for dinner tonight?

Tracy Well, I don´t have any plans...

Alex Would you like to come over for dinner?

Tracy I´d love to. Thanks.

Alex Great. Mary and Jack are also coming. They are arriving at seven.

Tracy Ok, I´ll be there at seven too.

Alex See you then. Bye

Tracy Bye

SEVEN O´CLOCK

STEAK WITH POTATOESUNDERLINE THE PRESENT CONTINUOUS SENTENCES.

READ THE FOLLOWING CONVERSATION TO UNDERSTAND THE USE OF THE PRESENT CONTINUOUS TENSE

1. Excuse me, _______________ (you/speak) English?

2. Tom _______________ (have /shower) at the moment.

3. They _______________ (not/watch) television very often.

4. Listen! Somebody _______________ (sing).

5. She´s tired. She _______________ (want) to sleep.

6. How often _______________ (you/read) a newspaper?

7. Excuse me, but you _______________ (sit) in my place. Oh, I´m sorry.

8. I´m sorry. I _______________ (not/understand). Please speak more slowly.

9. Where are you Roy? I´m at the office. I _______________(read) an email.

10. What time _______________(she/finish) work every

day?

11. You can turn off the radio. I _______________ (not listen) to it.

12. He _______________ (not/usually/drive) to work. He usually _______________(walk).

13. Usually, I _______________ (work) as a secretary at

HSBC, but this summer I _______________ (study) French at a language school in Paris. That´s why I am in Paris.

14. Every Monday, Sally _______________ (drive) her kids to soccer practice.

15. Shhhhh!!! Be quiet! John _______________ (sleep).

16. Don´t forget to take your umbrella. It _______________ (rain).

17. I´m sorry, I can´t hear what you _______________ (say) because everybody _______________ (talk) so

loudly.

18. I _______________ (not/play) tennis today.

19. I´m sorry. Ted can´t come to the phone. He

_______________ (take) a shower.

20. Sabrina´s husband is a salesman, but I don´t really know what he _______________ (sell).

PUT THE VERB IN THE PRESENT CONTINUOUS TENSE OR THE PRESENT SIMPLE TENSE

FILL IN THE BLANKS WITH AM/IS/ARE/DO/DON´T/DOES/DOESN´T

1. Excuse me, _________ you speak Italian?

2. Have a cigarette. No, thank you. I _________ smoke.

3. Why _________ you laughing at me?

4. What _________ she do? She´s a dentist.

5. I _________ want to go out. It _________ raining.

6. Where _________ you come from? From Canada.

7. How much _________ it cost to send a package to Europe?

8. I can´t talk to you at the moment. I _________

working.

9. George is a good tennis player, but he _________ play very often.

10. She _________ study Accountancy.

CREATE SENTENCES IN THE PRESENT CONTINUOUS TENSE

1. They/wait/for the train

2. She/wear/earrings

3. We/walk/to the office

4. I/study

5. The train/come

6. I/have/a good time

7. It/rain/today

8. We/plan/our work

9. Tom/work/in a bank

10. Susan and Terry/talk/to new clients.

11. Fixed Cost/grow/this month

12. He/buy/a new book

13. Ivan and his sister/check/the Balance Sheet

14. The Manager/organize/a meeting with the new employees

15. The C.E.O./drive/to the airport

16. I/read/a financial magazine

17. Tom/write/an email to his boss

18. I/watch/the news

19. We/have/dinner at the new restaurant

20. Mabel/speak/Russian

21. They/run/in the park

22. The secretary/smoke/a cigarette

23. The assistant/wear/a tie

24. The telephone/ring

25. The Accountant/prepare/the report

Past Simple Tense VS

Past Continuos Tense

Students often have problems

choosing the correct form of the

verbs when they talk about the

“past”. It is unclear for them to

determinate when to use the Past

Simple or the Past Continuous.

Let´s clarified when to use each

one of them:

In positive sentences we use the

simple past tense form of the verb.

In negative sentences we use the

auxiliaries didn’t and the verb

always is in the simple form.

When we construct the past

continuous we use the verb to be

in the simple past form. Therefore

we do not use auxiliaries did or

didn’t.

We use the “ing” form after the

verb to be.

We usually use the Past Continuous

Tense to talk about something that

was happening when something else

happen.

UNIT II

“PAST CONTINUOUS TENSE”

UNIT I I

THEY WENT TO THE MOVIES.

I L IVED IN BRAZIL FOR TWO YEARS.

I WAS STUDYING ENGLISH WHEN SHE CALLED.

I WAS WATCHING TV WHEN SHE CALLED.

I SAW A MOVIE.

THEY WENT TO THE MOVIES.

I LIVED IN BRAZIL FOR TWO YEARS.

HE PLAYED THE PIANO

SHE DIDN’T LIKE POTATOES BEFORE.

JERRY ATE PIZZA LAST NIGHT WITH HIS SISTER.

I WAS WATCHING TV WHEN SHE CALLED ME.

I WAS STUDYING WHEN SHE WAS MAKING DINER FOR THE FAMILY.

I WAS STUDYING ENGLISH WHEN SHE CALLED ME LAST NIGHT.

WHILE I WAS STUDYING SHE CALLED.

SHE WAS DRIVING HER CAR WHEN THE LIGHTS WENT TO OUT IN THE CITY.

JESSY WAS COOKING LUNCH WHEN THE PHONE RANG.

1. We use the Past Continuous Tense to indicate that a longer action in the past was interrupted. The interruption

is usually a shorter action in the Simple Past.

1. When the phone rang, she was writing a letter.

2. Samuel was waiting for us when we got off the plane.

3. When I was writing the email the computer suddenly went off,

4. I was listening to my iPod so I didn’t hear the fire alarm.

2. We also use the Past Continuous Tense to talk about an specific time of interruption.

1. Last night at 6 PM, I was eating dinner.

2. At midnight, we were still working in the office.

3. Yesterday at this time, I was sitting at my desk at work.

4. Two days ago, at 9 AM, I was meeting with the new lawyer.

3. The Past Continuous Tense is used with two actions, to express the idea that both actions were happening at

the same time. The actions are parallel.

1. They were eating dinner, discussing their plans and having a good time.

2. What were you doing while you were waiting?

3. I was watching TV when Tom was doing the dishes.

4. Tom wasn’t working and I wasn’t working either.

4. We can also use the Past Continuous Tense with word such as always, or constantly to express the idea that

something irritating or shocking often happen in the past. The concept is very similar to the expression “used

to” but with the negative emotion. Remember to put the words “always” or “constantly” between be and the

verb with the “ing” form.

1. She was always screaming at home.

2. He was constantly talking. He annoyed everyone.

3. I didn’t like them because they were always complaining.

4. They were always driving that old car in town.

5. Finally we can used the Past Continuous Tense with word such as while and when. When we talk about things in

the past, “when” is most often followed by a verb in the simple past form, and “while” is usually followed by a

past continuous idea. “While” expresses the idea of “during that time”.

1. I was studying when she called.

2. While I was studying she called.

SUBJECT AUXILIARY VERB MAIN VERB+ I was speaking to you.

+ You were reading the form.

- She was not staying in London.

- We were not playing football.

? Was he watching T.V.?

? Were they waiting for John?

PAST CONTINUOUS / COMMON MISTAKESCOMMON MISTAKES CORRECT VERSION WHY?

I waiting him almost two hours. I was waiting for him almost two hours. To form a continuous tense

we use Be + -ing.What did he doing when you saw him?

What was he doing when you saw him?

We were playing tennis every morning.

We played tennis every morning. We used the past simple for repeated actions in the past.

They watched TV when I came.

They were watching TV when I came.

We use the past continuous when we want to say what was happening at a particular time in the past.

1. Boris ________ learning English.

2. They ________ swimming in the lake.

3. Your father ________ repairing the car.

4. My friends ________ watching the match on TV.

5. It ________ raining.

6. The dog ________ barking.

7. The children ________ brushing their teeth.

8. Ann and Maureen ________ singing a song.

9. The Manager ________ reading the newspaper.

10. The Salesman and his Supervisor ________ discussing sales techniques.

11. The Accountant ________ printing the Balance Sheet.

12. I ________ reading a magazine.

13. You ________ packing your bag.

14. Adam ________ cooking dinner las night.

15. Terry and his sister ________ walking to the bank.

PACK YOUR BAG

READ THE NEWSPAPER

WAS OR WERE? CHOOSE BETWEEN WAS OR WERE.

1. You / play / cards

2. Alice / listen / to the radio

3. Carol / walk / around the lake

4. We / read / a book about Australia.

5. Linda / look / for her ring

6. Fiona and Sam / visit / the castle

7. Ben / wash / the car

8. Kim and I / wait / in the park

9. My sister / feed / the birds

10. Greg and Phil / count / their money

WRITE POSITIVE SENTENCES IN PAST CONTINUOUS

1. Sarah and Luck / not / work

2. Mister Miller / not / teach / Management

3. Barry / not / drive / a car

4. Mandy / not / have / lunch

5. Albert / not / play / rugby

6. Taylor and Bob / not / cook / at home

7. Annie / not / clean / the table

8. Benjamin / not / write / an email

9. Jane / not / exercise / in the gym

10. Robert / not / buy / a newspaper

WRITE NEGATIVE SENTENCES IN PAST CONTINUOUS

1. Rachel / feed / the cat

2. The children / paint / a picture

3. Clark / repair / his computer

4. Hans / swim / in the pool

5. Lucas / have / a shower

6. Jason and Aron / run / down the street

7. Betty / do / her homework

8. Cindy and James / cook / dinner

9. Rebecca / watch / The Walking Dead

10. Anita and Linda / sit / in the kitchen

WRITE INTERROGATIVE SENTENCES IN PAST CONTINUOUS

1. Henry was living in London last year.

2. Ann was working at a restaurant last week.

3. Ricky was waiting for Holly.

4. Sarah was singing a beautiful song.

5. Joe was reading a book.

6. At six o´clock, Miriam and her family were having dinner.

7. Bob was walking home because his car had a flat tire.

8. At half past seven, Mister Logan was driving home.

9. The children were playing in the sandbox.

10. Claire was visiting her best friend.

WRITE QUESTIONS WITH INTERROGATIVES.

ASK FOR INFORMATION INTHE BOLD PART OF THE SENTENCE.

SPELLING OF REGULAR VERBS: a. The normal rule is to add ED

» Work WORKED » Start STARTED

b.c.d. If the verb ends in E; add D

» Live LIVED » Love LOVED

e.f.g. If the verb has only one syllable and one vowel and one consonant, DOUBLE the consonant + ED

» Stop STOPPED » Plan PLANNED

h.i.j. With verbs that end in a consonant + Y, change to IED

» Study STUDIED » Carry CARRIED

REGULAR VERBS

COMPLETE THE FOLLOWING TABLE

VERB PAST SIMPLE VERB PAST SIMPLE

answer smoke

ask start

attend stop

die study

discover arrive

earn carry

finish change

hate correct

learn create

like listen

look love

marry plan

LIST OF IRREGULAR VERBS

Adjectives, Comparatives and

Superlatives

An adjective is a describing word.

The main role of an adjective is to

qualify a noun , giving more

information about the object. simple

past tense form of the verb.

A comparative is a construction

that serves to express a comparison

between two (or more) entities or

groups of entities in quality or

degree.

SHE IS SMARTER THAN HIM.

SHE IS MORE INTELLIGENT THAN HER BROTHER.

SAM IS TALLER THAN CARRIE.

THE CAR IS MORE EXPENSIVE THAN THE PC.

YOUR SISTER IS MORE BEAUTIFUL THAN MINE.

ENGLISH IS BETTER THAN GERMAN.

A superlative is grammatical

concept that describes the behavior

of certain adjectives or adverbs that

are used to imply something is the

best or the worst, or greatest or

least.

I HAD THE GREATEST ICE CREAM.

THAT IS THE UGLIEST DOG.

SHE IS THE FASTEST RUNNER.

THIS IS THE BEST DAY OF MY LIFE.

SHE HAS THE SADDEST EYES I´VE SEEN IN MY WHOLE LIFE.

UNIT III

“ADJECTIVES, COMPARATIVES, SUPERLATIVES AND ADVERBS”

UNIT I I

THEY WENT TO THE MOVIES.

I L IVED IN BRAZIL FOR TWO YEARS.

I WAS STUDYING ENGLISH WHEN SHE CALLED.

I WAS WATCHING TV WHEN SHE CALLED.

THE TALL MAN…

A HAPPY CHILD…

A DARK STREET…

A SPANISH WOMAN…

THE RED BALL…

A COLD WINTER…

THE GLASS TABLE…