Lee aquí la
historia de la empresa en la cual vas a
trabajar durante 15 días.
Realiza todas las
actividades de cada día de trabajo y
consulta las respuestas.
tu examen final únicamente cuando hayas
completado las 15 lecciones de este curso.
In this first step, you will read carefully the presentation of this
unit (phrasal verbs have been highlighted in yellow). A full
glossary below will help you understand it better. To get
information in Spanish, just place the arrow of your mouse on any
highlighted word without clicking.
We are back in the Accounts
Department today. Christopher Thorn, a
Management Trainee, is studying the work in the Accounts Department.
Mr. Buckhurst, the Chief Accountant, has decided
to chase up some
Collecting bad debts is often a difficult affair.
business is usually done on a cash basis, and
business is done on credit. Harper & Grant mainly do business on
wholesale terms: they have
to give credit, that is, shops or
stores can have the goods they want and
defer payment. But credit is
usually only given for thirty days. For each individual sale,
an invoice is sent to the customer, that is a list of the goods
delivered and the amount
dueon that particular
transaction. At the end of the month each customer is sent an
account, which shows the total amount due.
Every company likes to receive
long credit from its suppliers
and would like to give
short credit to its customers. It
is fairly common to offer an inducement to customers to pay earlier
than they need by offering a small discount; that is, the customer
pays slightly less if he pays within, say, ten days of the date of
Sometimes, of course, a debtor cannot pay; for example, it may happen
that a firm never gets its money because another firm whom they
supplied with goods has become
insolvent. In some cases a firm
does not pay because the people who run it are dishonest.
Accounts not paid in time are called
overdue accounts or
Very often a sales representative has to call and collect the money
or make enquiries.
Sometimes, in very difficult cases, a firm employs a professional
debt-collector. No company wants
to get a reputation for being a bad payer. It may then be difficult
to get supplies on credit. There are agencies which will give
information about the financial situation of almost any company, so
that suppliers can judge whether they are a good credit risk. Many
buyers will suggest that a supplier writes to their bank for a
Luckily, Harper & Grant always mark their goods with a
serial number. Some firms do
this, others do not. In this case, you will see that it
turns out to be very
GLOSSARY: to chase up: to pursue strongly (perseguir);
bad debts: money which has been owing to the
firm for a long time(cuentas incobrables); retail =/= wholesale:
trade between supplier and customer(minorista =/= mayorista);
wholesale =/= retail:
trade between manufacturer and supplier or retailer
(mayorista =/= minorista);
to give credit:
to give a time allowance before payment is due(conceder u otorgar crédito);
to defer payment:
to put off
postpone paying until later(diferir, aplazar o postergar el pago);
due = expired, matured: owed and payable immediately or on demand
calledlong-term credit. Bills need not be paid for a certain period
of time(crédito a largo plazo);
Bills must be paid very soon after receipt of goods(crédito a corto plazo);
without sufficient funds to continue doing business
overdue accounts: accounts not paid in time
(cuentas vencidas y no pagadas; en mora, atrasadas);
money which has been owed to a firm, or a person, for a long time
a professional who collects debts on a commission basis
serial number: a manufacturing internal code
(número de serie);
turns out to be: proves to be
Listening for Gist
In this second step, you will listen through this conversation.
Don't worry about understanding every word they are saying. Now,
just relax, start listening to the audio file and try to understand
the general meaning.