Main Topic 9: Finance and Budgeting Lesson 57: Accounting (20-25 minutes) Today, you will: 1. Learn useful vocabulary related to ACCOUNTING. 2. Review of Future Progressive Verb form. I. VOCABULARY Exercise 1: What s the meaning? (5-6 minutes) Choose the meaning of the underlined words from the choices that follow. Then practice using the words in your own sentences. 1. Food businesses are expected to gain earnings ( 収益 売り上げ ) twice the cost of their production. a. sales b. price c. budget d. income 2. Giving invoices ( 請求書 ) for every item sold to customers is an important practice in business. a. advices b. itemized bills c. freebies d. packaging 3. To avoid net loss ( 純損失 ), companies should budget their expenses wisely. a. lending more than its capacity b. spending more than its income c. spending more than its capacity d. borrowing more than its income 1
4. My bank told me that $100 was debited ( 引き落とされた ) from my account. a. sent b. added c. deducted d. borrowed 5. This department store has a price mark-up ( 値上げ 利幅 ) of 100% that is why I rarely shop here. a. slash b. range c. discount d. increase Exercise 2: What s the word? (5-7 minutes) Read the following dialog with your tutor and try to use context clues to fill in the blanks with the most appropriate word. You can find the missing word from the pool of words at the bottom. Mr. Nakamura is on the telephone with his secretary. Secretary: Good afternoon! Mr. Nakamura s office, this is Jodie. How may I help you? Mr. Nakamura: Hi, Jodie. This is Mr. Nakamura. I need you to call Mr. Kimura regarding his (1) number. We need it for the immediate processing of his employment. Secretary: I understand. It s good that you called, sir because I also have a question regarding his salary. How much is his (2)? I m finalizing his contract. Mr. Nakamura: It is USD $2,600. I want you to double-check the Basic Salary and Benefits section of the contract. It must be error-free. You know how strict I am with (3). Secretary: I will, Mr. Nakamura. Mr. Nakamura: Thank you. He will not be starting until the end of this month, so make sure he s included in next month s (4). Secretary: I will take note of that. Oh and sir, I received a parcel today from Thompson and Hobbes Co.. They sent the paperwork together with the (5) to be cashed on June 30 th, the date of the project launch. I placed it on your table. Mr. Nakamura: Ok, thank you very much Jodie! 2
Choices: a. finances ( 財務 ) b. payroll ( 給与支払名簿 従業員名簿 ) c. post-dated check( 先日付小切手 ) d. social security ( 社会保障 ) e. net pay ( 純支払 ) f. budget ( 予算 経費 ) II. GRAMMAR REVIEW: Topic: Future Progressive Verbs (5-6 minutes) ( 未来進行形 ) Future Progressive verbs indicate continuous actions that are about to happen in the future. It has 2 auxiliary verbs will + to be and 1 main verb in the (-ing) form. ( 未来進行形は 未来における進行中の動作を表します 未来進行形には 2 つの助動 詞 will + be と 主動詞の ing 形を使用します ) Future Progressive verbs are used in the following sentence forms: ( 未来進行形は 次のような文形で使用されます ) 1. Positive Sentences [Subject + will + be + main verb (-ing)] ( 肯定文 [ 主語 + will + be + 主動詞 (-ing)]) Example: He will be signing the contract on Monday. ( 例 : 彼は月曜日に契約を結んでいるでしょう ) 2. Negative Sentences [Subject + will + not + be + main verb (-ing)] ( 否定文 [ 主語 + will + be + 主動詞 (-ing)]) Example: They will not be joining the excursion next week. ( 例 : 彼らは来週 旅行に参加していないでしょう ) 3. Questions [Will + subject + be + main verb (-ing)] ( 疑問文 [Will + 主語 + be + 主動詞 (-ing)]) Example: Will she be commuting to work tomorrow? ( 例 : 彼女は明日仕事のために通勤しているでしょうか?) 3
Remember ( ポイント ): 1. The auxiliary verb to be is always written as be. ( 助動詞の be は変化せず 常に be となります ) 2. The auxiliary verb will is always written as will. ( 助動詞の will は変化せず 常に will となります ) 3. The main verb is always in the present participle form, (-ing) is added to the verb. ( 主動詞は 常に ing 形となります ) 4. In negative sentences, not is always in between will and be. ( 否定文に使用される not は 常に will と be の間に置かれます ) 5. In questions, the subject is always in between will and be. ( 疑問文では 主語は常に will と be の間に置かれます ) Examples ( 例 ) They will be attending the conference next month in New Zealand. ( 彼らは 来月ニュージーランドで会議に参加しているでしょう ) They will not be attending the conference next month in New Zealand. ( 彼らは 来月ニュージーランドで会議に参加していないでしょう ) Will they be attending the conference next month in New Zealand? ( 彼らは 来月ニュージーランドで会議に参加しているのでしょうか ) Comprehension Check: Using the progressive verb, make your own positive sentence. Afterwards, change your sentence into a negative one and then form a question. Exercise 1: Incomplete Sentences (5-6 minutes) Choose the word or phrase that would best complete the following sentences. 1. She will be the competition next year to prove that she s not a quitter. a. join b. joins c. joined d. joining 4
2. they be contributing funds for the trip on Saturday? a. Are b. Will c. Was d. Were 3. The boss be reprimanding them publicly tomorrow for the mistakes they have done. a. is not b. was not c. will not d. were not 4. They will interrupting the meeting because they know we will be very busy. a. be not b. not be c. are not d. were not 5. Will the companies downsizing soon because of the economic recession? a. is b. be c. are d. will be 5