Republic of Iraq

Ministry of Education

General Directorate of Vocational Education

English Book
and
Commercial Letters
Book 3

Written by

MuayyadNaji Ahmed (Ph.D) JameelaKh. Abbas (Ph.D.)

Rimah Muhee Majeed Abdul-RazzaqDaghirBaqir (B.A.)

KhawlaWahaibSabri (B.A) shaimaa musadaq yahya (B.A)

0204-4113 ‫الطبعة الزابعة‬

1
Published by the General Directorate of Vocational Education,

Ministry of Education, Baghdad, Iraq, 2014

First Published, 2014

2
 ‫ميحرلا نمحرلا هللا‬ ‫بسم‬

IN THE NAME OF ALLAH,

THE MOST GRACIOUS,

THE MOST MERCIFUL.

3
 Book Map

Unit Pag Title Vocabula Spea Read Pron Gram Hu Writin Mi

es ry king ing unci- mar ma g ni
ation n Dic
Rig tio-
hts nar
Cor y
ner

One Produ branding, SavinType (-s) Subor Arti Express P:

ct labeling, g ands of and dinati cles ing self
Decisi packaging SpendProd (-es) ng (1- opinion
ons , quality, ing uct Conju 5) about a
design, Polic nction certain
innovative Mone y s of product
, y Deci Reaso
beneficial, sions n and
money- Purpo
saving se)

Two Cost accountin Comp Cost (-d) Adject Arti Compar P:

Accou g, any Acco and ives cles ing
nting bookkeepi Acco untin (-ed) and (6- Cost
ng, unt g Adver 10) Accoun
auditing, bs ting to
budgeting, Manage
income, ment
expenses Accoun
ting

The purchase, Placin The The Time Arti Filling P:

Purch charge, g an Purc Voic Clause cles in a
Thre ase shipping, Order hase eless s (11- Purchas
e Order order, Orde Cons 15) e Order
confirm,d r onant
elivery, s

Four Revision 1

4
Five The charge, Deli The The 1. Arti Filling P:
Busine customer, very Busin Voic Giving cles in an
ss discount, Probl ess ed Advice (16 Invoice
estimate, em Invoic Cons - Sample
Invoic contract, e onan 2. 20)
e organize ts Makin
g
Invitati
ons

Six Online shopping Birth Onlin The 1. Arti How to P:

Shoppi cart, day e Vow Asking cles Shop
ng cashier, Prese Shopp el and (21 Online
checkout nt ing Soun Giving -
line, credit ds Directi 25)
card, ons
receipt, Part
exchange, 1 2. The
cash Passive
Voice

Seve Reinsu life Matc The The 1. The Arti Reinsur P:

n rance insurance, hing Natio Vow Infiniti cles ance
fire. Term nal el ve (26
property, inolo Insura Soun -
gy nce 2. 30)
auto, ds
Comp Definit
disability, Part
any ions
health 2

Eigh Revision 2
t

5
 English Book and Commercial Letters
Book 3
Introduction
Aim:
The general aim of this course is to develop learners' language skills; listening,
speaking, reading and writing. It supplements what they have learnt in the
previous years with more specification in conformity with the other subject
matters in the curriculum, and to be able to use the English language
communicatively in the future.

Objectives:
By the end of the three-book series, learners are supposed to:
1.develop knowledge of the basic elements of English language: vocabulary,
pronunciation and grammar,

2.develop understanding of oral and written language skills,

3. be aware of the specific vocabulary and expressions relevant to their study; i.e.

poultry, fish breeding, fertilizers, dairy products, marketing, etc,

4.develop aesthetic and cultural creative sense in order to appreciate English

for specific purposes (ESP) topics and literature,

5.participate in everyday-life communicative dialogues, discussions and

interactions,

6.understand instructions and read manuals, booklets and magazines in the

field of commerce,

7.develop receptive skills, i.e. listening and reading, by practising certain

activitiesinthis respect,

8. promote productive skills, i.e. speaking and writing, by fulfilling meaningful

6
andauthentic activities,

9. be capable of using specific language in their future career,

10. practise language learning skills such as speed reading skills, i.e. scanning,
guessing, etc,

11. practise language learning autonomy strategies such as note-taking, summarizing,

etc,

12.become active participants and language users, and

13. involve in co-operative learning.

Syllabus Design
Each book of the series has the following activities format: vocabulary,
speaking, reading, pronunciation, grammar and writing. This is to ensure its
communicative purposes within the activity sequence and to motivate learners to
participate effectively. Listening is achieved indirectly by exposing learners to the
model, i.e. the teacher.
Language Activities

a- Vocabulary
New words are introduced at the beginning of the units in the form of activities
so as to be familiar to students when they appear again in the reading
text. Teachers are supposed to encourage students to work out the activities as a
warm up.

b- Speaking
There are speaking activities in every unit. They include dialogues which will
equip students with the basic expressions needed to cope with everyday
conversations in English concerning their field of study and future career. These
activities will give them both practice and confidence in using what they learn.

7
c- Reading Comprehension
Each unit has one main reading text preceded by lead inquestions and activities to
give students reason to read and to predict what they will be reading about in the
text. At the same time, it is a kind of brainstorming to what they already know
about the world (prior knowledge) or about English. The reading texts are
supplemented with various activities to help students discover and learn new
vocabulary and expressions.

d- Pronunciation
This activity provides practice in English pronunciation with sufficient
illustrations. The presentation of the English sound system needs to be enriched
by other examples and/or activities on the part of the teacher and the learners
respectively.

e- Grammar
The main grammatical points are almost given according to their occurrence in
the reading passages. They contain activities which promote practising the main
structure item. They are also reviewed in the Revision units for reinforcement
and ease in using them again.

f-Writing
Writing is promoted by exposing learners to activities that include practising
certain writing skills and sub-skills. Sometimes if activities are new, instructions
are presented to the learners where they are required to follow these step by step.
Revision Units
Revisionis crucial in language learning. There are two revision units. Each one is
situated after every three units. Language and structures are recycled throughout
various activities in order to help students reinforce what they have learned,
especially new items and vocabulary.

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Working in Pairs or Small Groups:
The learner is the core of the learning process. It means he/she must have an
active role whether individually or in pair/group work.
The activities are either oral or written. The oral ones are done in pairs, groups, or
whole class participation, and even assigned by the teacher to be practised at
home. As for the written activities, they are done by learners at school or home
for reinforcement and practice. In pair or group activities, teacher should make
sure that students do understand the aims of the activity.

Pair or group work is not easy to organize in every class, and there may be a
noise problem to deal with. However, it is worth trying occasionally. Working in
pairs or groups encourages students to share ideas, practise and help each other,
to broaden their communicative skills.

Teachers monitor the class in order to:

 aid the flow of conversation when necessary,

 identify any common errors or areas of breakdown,
 offer encouragement, and
 recognize when best to change the pairs or the groups.

Assessment Procedures
1. Oral Assessment
As officially recommended, 30 marks are dedicated for oral assessment. These

marks are to be distributed according to the activities shown in the following table:

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 Activity Mark
Reading + Vocabulary 10
Comprehension Questions 5
Pronunciation 5
Topic Discussion 5
Dialogue 5
Total 30

2. Written Assessment
The rest 70 marks go to assess learner'sachievement in the written test which
includes every feature described in this prescribed textbook.

Activity Mark
Reading Comprehension 10
Grammar 15
Pronunciation 10
Vocabulary 10
Language Functions 10
Writing 10
Testing Oral Activities Through Written Exams 5
Total 70

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 Unit One

Vocabulary

1.1 Match the terms in the box with the pictures below.

1. Branding 2. Labeling 3. Packaging

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1.2 Match the terms in List A with their definitions in List B.

List A List B

1. Branding a. printed information appearing on or with a package

2. Labeling b. designing and producing the container or wrapper for a

product

3. Packaging c. a name, term, sign, symbol or design, or a combination of

them used to identify the goods and services

1.3 Identify the following images as 'branding, labeling or packaging'.

1.4 Look at the following chart and then answer the questions.

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1. What does the chart explain?

2. What is ''product quality''?

3. What do product features serve?

1.5 Fill the following blanks with the suitable adjectivefrom the box.

innovative , brilliant , beneficial , money-saving

1. A good product decision is ……… to the Ministry of Trade.
2.……… offers are not always the best.

3. There will be a prize for the most ……… design.

4. The company made a ……… deal with the investor.

Speaking
1.6 A. Share the following dialogue with your classmate.

Father: What are you doing, Ahmed?

Ahmed: I'm counting my money.

Father: How much do you have?

Ahmed: I've 500 dinars. I don't have enough money to buy a video game.

Father: How much do you need?

Ahmed: I need to save 500 more dinars to buy the video game.

Father: Are you sure you want to spend all of your money?

Ahmed: I think it's fun to spend money, don't you?

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speaking

1.7ANow, ask your classmates the following questions:

1. Do you like to save or spend money?

2. What do you like to spend money for?

3. How much money do you have right now?

4. If you have 10000 dinars, what would you buy?

B.

This is the logo of a famous soft drink brand. You must have tasted it. Now,
answer the following questions.
1. What brand appears in the above picture?

2. Do you like the taste of this product?

3. How does this product come to consumers? In bottles or in cans?

4. Which do you prefer to buy, a bottle or a canof Pepsi? Why?

5. In your opinion, why do people like this soft drink?

6. Is there a specific season for people to consume soft drinks? Discuss.

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Reading
1.8
Types of Product Policy Decisions

The marketer has to keep in mind the product policy decision while introducing a
product. It is a competitive tool in the hands of the marketer. It involves three
basic decisions:

1.Individual product decision

a-Product attribute: it refers to the quality, feature, style and design of the
product. With the help of the quality, the manufacturer can give the customers
assured quality product. Feature helps in differentiating the product from other
products. Style and design help to bring the attention of the customers towards the
product.
b-Product branding: it is very essential to give a product a brand name. Only with
the help of brand name the customer can differentiate a product from other
products. Branding facilitates the marketers in promoting the product and making
consumers brand conscious.

c- Product packaging: packaging means the wrapper which contains the product.
Packaging acts as a silent salesman. It is with the help of the packaging the
customer comes to know about the product quality, quantity, weight, price etc.

d-Product labeling: labeling gives the consumer information about the

manufacturer’s name, place, date of manufacturing, expiry date, calories,
carbohydrates, nutritional value etc.

e-Product support services it means the services which are provided to the
customer after selling the product to him/her like after sale services, installation
and maintenance.

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2.Product line decision

It means a group of products which are closely related to each other. In

product line decision the marketer has to make decision regarding the product line
length, which means the number of products in the product line. There are two
ways of adding the product.

a-Product line stretching: it means when a company adds a new product by

stretching the product line by upward, downward or both ways.

b-Product line filling: it means adding a new product within existing range of
products.

3. Product mix decision

It means the complete set of product line produced and sold by the company.

For example; Nestle produces milk powder, sugar, tea, etc. Product mix

consists:

a-Product mix width: refers to how many products company is offering such as:

soap, shampoo, powder etc.

b-Product mix length: refers to the number of items in each product line. For

example; five kinds of soap, seven kinds of powder, etc.

c-Product depth: refers to different items in each product line such as offering
different kinds of soap;Lux, Santoor, Hamam.

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Activities
1.9 Complete the following statements.

1. Product attribute refers to …………….

2. The customer can differentiate the product from the …………….

3. Packaging means …………….

4. Labeling gives the consumer information about …………….

5. Product support services means …………… after selling.

1.10 Match the terms in List A with their meanings in List B.

List A List B

1 product line decision a the number of products in the product line

2 product line stretching b adding a new product within existing range of products

3 product line filling c adding a new product by stretching the product line by

upward, downward or both ways

1.11 Read the text again and answer the following questions.

1.What are the types of product decisions?

2. What does the individual product decision include?

3.How can the customer differentiate a product from other products?

4. What should the marketer keep in mind when introducing his product?

5.How many ways of adding the product line decisions are there? What are they?

6. What is meant by product support services?

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Pronunciation
1.12Rules for pronouncing the final '-s , -es':
Read the following words and notice the final sound.
1./ iz /
verbs nouns
wishes buses
judges watches
closes experiences
2./ s /
verbs nouns
jumps parents
bites cuffs
drinks maths
3./ z /
verbs nouns
sings clothes
needs mums
loves names
Here are some rules about how you pronounce the final (s):
If the word ends with the sounds/s/, /z/ , /ʃ/ , /ʒ/ , /dʒ/ , /tʃ/, the final (s) is
pronounced /iz/.
If the word ends with any other voiceless consonants, for example:
/p/, /t/, /k/, // and /f/, the final (s) is pronounced /s/.
If the word ends with any other voiced consonant or vowel, for example:
/b/, /d/, /g/, /m/, /n/, /ŋ/,/v/, /ð/ , /l/, /y/ , /i/ ,…..
the final (s) is pronounced/z/.

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Activities
1.13Pronounce the following words and state the final sound.
Ali's touches studies
Liz's wears services
Ann's misses wings
John's perishe wages
Sally's rings churches
causes Yousef's sweeps
results Roz's catches
stamps Jack's pushes
churches Ayat’s coughs
offices Sirage's freezes
months Philip's rises

1.14Choose the suitable answer.

1. Which words have a similar pronunciation of the finalsoundin 'parents'?
envelopes kisses tops boats desks pens clocks
2. Which words have a similar pronunciation of the finalsoundin'buses'?
lodges buzzes washes catches pushes taps gets
3. Which words have a similar pronunciation of the finalsoundin'sings'?
gloves bikes bells times tins brings bats
4. Which words have a similar pronunciation of the finalsoundin'chances'?
pushes crashes coughs sneezes churches shops misses
5. Which words have a similar pronunciation of the finalsoundin'games'?
knives bills sons kings knights bits bottles
6. Which words have a similar pronunciation of the finalsoundin'picks'?
dates lips laughs matches thinks tables baths

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Grammar
1.15 1.Subordinating Conjunctions of Reason
Examples:

a- Jasim did not laugh at the joke because he failed to understand it.

The Main Clauseis:Jasim did not laugh at the joke.

The Subordinate Clauseis:because he failed to understand it

b- AsYasmin did not eat green vegetables, herhemoglobin count was very less.

The Main Clause is:Herhemoglobin count was very low.

The Subordinate Clause is: As Yasmin did not eat green vegetables

c-Since your cousins are coming only for a day, you may take a leave from school.

The Main Clause is: You may take a leave from school.

The Subordinate Clause is: Since your cousins are coming only for a day.

Activities
1.16Join each pair of sentences with the conjunction between brackets.

1.He wasn't ready. We went out without him. (as)

2.She wanted to pass her exam. She decided to study well. (since)

3. We had dinner after ten o' clock. Dad arrived late.(because)

2. Subordinating Conjunctions of Purpose

Examples:

a- The businessmen are competing so that / in order that one of them can win
the contract.

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b- The workers gathered to / in orderto / so as to discuss the situation.

The Main Clauses are:

a- The businessmen are competing
b- The workers gathered

The Subordinate Clauses are:

a- so that one of them can win the contract
b- to / in orderto / so as to discuss the situation
Activities
1.17 Join each pair of sentences with the conjunction between brackets.

1. He visited many markets. He buys the best fruits and vegetables. (in order to)

2. These hungry children are picking apples. They want to eat them. (to)

3. Contractors study bids carefully. They make the best profits. (so as to )
1.18Grammar Corner
I don't know where to stand.
I'm not sure when to get on the train.

Now complete the following sentences with one of these words.

{how, what, when, where, whom, why}
1. She doesn't know ……… to wear for the party.

2. They don't know ……… to sit.

3. Do you know ……… to do this homework?

4. We don't know ……… to ask about the answer.

5. I'm not sure ……… to leave the house. Is six o'clock too early.

6. He can't justify ……… he didn't come to school yesterday.

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Human Rights
The Universal Declaration of Human Rights

1.19Read the following human rights rules, then discuss them with your teacher
and classmates.
1. We are all free and equal. We are all born free. We all have our own thoughts and
ideas. We should all be treated in the same way.

2.Don‟t discriminate. These rights belong to everybody, whatever our differences.

3. The right to life. We all have the right of life and to live in freedom and safety.

4. No slavery – past and present. Nobody has any right to make us a slave. We cannot
make anyone our slave.

5. No Torture. Nobody has any right to hurt us or to torture us.

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Writing
1.20
Write a composition of about 100 words on "The Product Policy Decisions"
by answering the following questions.

1.What are the types of product policy decisions?

2. What is meant by product attribute?

3. What is the difference between product branding and product labeling?

4. How do the customers get knowledge about the product quality, weight, and price?

5. Is product support services necessary to the customer, why?

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 Unit Two

Vocabulary
2.1 Make the suitable choice.
1. Accounting that deals with collecting and controlling the costs of producing is
……………

a. internal auditing b. bookkeeping

c. cost accounting d. general accounting

2. Providing a clear understanding of the activities to accomplish the

company's objectives is ………

a. financial accounting b. budgeting c. auditing d. cost accounting

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3. If revenues for the accounting period total 6,000, and the expenses totals 10,000, then
the net income (loss) must total ………

a. 16,000 b. 4,000 c. 14,000 d. 6,000

4. Recording of financial transactions and events manually or electronically is ………

a. bookkeeping b. information technology c. reporting d. auditing

5. Which of the following uses a process of cost accounting system?

a. construction company b. print shop c. ship builder d. sugar refinery

Speaking

Company Account
2.2 Share the following dialogue with your classmate.
Hazim:Wisam, can we talk for a moment?
Wisam: Sure. What would you like to discuss?

Hazim: I'd like to look into the company account for a moment.
Wisam: I did the bookkeeping yesterday and updated the balance sheet.

Hazim: Yes, I don't understand some of these deductions.

Wisam: Do you mean the amortization costs?

Hazim:Yes, you deducted 35,000 dinars for depreciation of hardware.

Wisam: That's based on their accounting criteria. I got the amount from their
bookkeeper.

Hazim: It seems too much to me.

Wisam: Remember that computer equipment tends to depreciate faster than
office furniture.
Hazim: I guess so. I'll take your word for it. Did they approve the balance?
Wisam: Yes, it was done yesterday afternoon.
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Hazim: The net growth looks fantastic this year.
Wisam: It sure does! The bottom-line grew by 17%.

2.3 Choose the correct answer to these questions based on the dialogue.
1. What didWisam do yesterday?

a. The bookkeeping b. Update the balance sheet c. Buy hardware

2. What doesn't Hazim understand?

a. The cost of the hardware b. Some of the deductions c. The bottom- line

3. Who provided the amortization costs?

a. Hazim b. Wisam c. the bookkeeper

4. How does Wisam explain the large deduction?

a. He can't explain it.

b. Computer equipment is less expensive than office furniture.

c. Computer equipment depreciates faster than office furniture.

5. What made Hazim and Wisam so pleased?

a. The net growth b. Their new positions c. The computer equipment

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Reading
2.4Cost Accounting

Cost accounting is that branch of the accounting information system which

records measures and reports information about costs. The primary purpose of
cost accounting is cost ascertainment and its use in decision-making and
performance evaluation. It is also useful in planning and controlling.

Job cost accounting is the process of assigning the costs you incur to a
specific job you or your business is involved with.

Cost accounting includes classifying, recording and appropriate allocation

of expenditure for the determination of costs of products. This is done through
the presentation of data to take decisions and guide the business organization.

The next one important aspect is the differences between the cost
accounting and management accounting.

Points of Difference Cost Accounting Management Accounting

1 Objectives It ascertains the cost. It takes decisions based on

cost information.

2 Scope It deals with the cost. It deals with the cost and
revenue.

3 Data It uses only quantitative It uses both qualitative and

data. quantitative data.

4 Utility It ends at the presentation It starts from where the

of data. cost accounting ends.

5 Policy It deals with the past and It deals with future

present data. policies and actions.

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 The process of cost accounting passes through the following steps:

1. Defining the decision: understanding the options under consideration helps to

identify the type of cost information that will be needed.

2. Identifying and understanding costs. It is necessary to identify direct costs

(labour material and capital), indirect costs (such as damage).

3. Analyzing financial performance to recognize the time value of money; a

dollar today is worth more than a dollar tomorrow.

4. Making the decision - through integrating all the factors that are relevant to
profitability of an investment opportunity.

Activities
2.5 Answer the following questions.
1. What is 'cost accounting'?

2. What are the processes of cost accounting?

3. What does management accounting deal with?

2.6 Complete the following statements with information from the text.
1. Cost accounting is useful in ……… and ……….

2. Cost accounting includes ………, ……… and ……… of expenditure.

3. Cost accounting uses only ……… data.

4. Management accounting uses both ……… and ……… data.

5. Understanding the options helps to identify ……….

2.7 State whether each of the following sentences is true or false.

1. Cost accounting deals with the cost and revenue.

2. Management accounting takes decisions based on cost information.

3. The primary purpose of cost accounting is cost ascertainment and its use in decision
making.

28
4. Management accounting uses only quantitative data.

5. Cost accounting deals with future policies and actions.

Pronunciation

2.8 The final (-d) or (-ed)

- It is pronounced /t/ after these consonants:

( /k/ , /ʃ / , /f/ , /t ʃ/ , /p/ , /s/ ) as in the following:

shipped punched stopped

passed engulfed worked

cashed produced looked

- It is pronounced /id/ after /d/ and /t/:

wanted handed decided suggested

The final(-d) or (-ed) is pronounced /d/ after vowels and consonants that are not
mentioned with /id/ or /t/:

enjoyed varied heard

boiled named begged
lived valued unified
robbed called issued
appeared followed refuse

2.9 Classify the following words according to the final sound given in
the table below.
(noticed, puzzled , punched , exported , objected , reserved , obliged , supplied,
coded , invested , issued , faced , typed , ended , stressed , mended , cancelled ,
helped

/id/ /t/ /d/

29
Grammar

2.10 Adjectives and Adverbs

A.Adjectives are words that describe nouns or pronouns. They may come before or
after the word they describe .
Comparative and Superlative Forms
Adjectives have forms called comparative and superlative that are used for
comparisons.
- Use the comparative form when comparing two items, people, places, or ideas.
- Use the superlative when comparing more than two.

- For short adjectives (with one syllable or two syllables ending in -y or -le), add
(-er) for the comparative and (-est )for the superlative.

- Change (-y) to(-i)if the (-y)is preceded by a consonant:

Example: icy, icier than, the iciest
- Generally,the is used before the superlative form.
Word Comparative Superlative
short shorter shortest
pretty prettier prettiest

simple simpler simplest

fast faster fastest
fat fatter fattest
thin thinner thinnest
big bigger biggest
With longer adjectives, add moreandmost.
Word Comparative Superlative
intelligent more intelligent most intelligent

carefully more carefully most carefully

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Irregular Forms
The following are irregular comparative and superlative forms.
Word Comparative Superlative
good /well better best
bad worse worst
much/many more most
little less least
far farther farthest
Order of Adjectives

Examples
1.I love that oldbiggreenantique car that always parked at the end of the street.
(age - size - colour - proper adjective(
2.My sister has a big beautiful tan and white bulldog. (size - quality - colour–
colour)
3.A wonderful old Italian clock. (opinion - age – origin(
4.A big square blue box. (size - shape –colour)
5.A disgusting pink plastic ornament. (opinion - colour– material)
6.Some slim new French trousers. (shape - age – origin)
7.I bought a pair of black leather shoes. (colour– material(
8.She had a big old bluestripeyBritishknitting bag. (size– age – colour –
pattern - origin – material)

31
Activities
2.11 Change the following adjectives into comparative and superlative degrees.

young pretty close boring ugly bad stupid good fat

comfortable thin nice wet light large sad

2.12 A. Fill the blanks with the suitable form of the adjective.

Example:

I have a fast car, but my friend has a ………… one.

Answer: I have a fast car, but my friend has a faster one.

1. My father is heavy. My uncle is much ……… than my father.

2. The test in Geography was easy, but the test in Biology was ……….
3.Baghdad is large. Do you know the ……… city in Iraq?
4. Sami is a successful sportsman, but his sister is ……… than him.
5. My mother has a soft voice, but my teacher's voice is ………than my mother's
voice.
6.Amal has a beautiful baby, but my daughter has the ……… baby on earth.
7. I live in a small family, but my grandfather lived in a ……… one.
8. We have only little time for this exercise, but in the examination we'll have even
……… time.
9.Luma is clever, but Majida is ……… than Luma.
10. Have you visited the old castle? It was the ……… castle we visited during our
holidays.
B. Adverbsare words that modify everything except nouns and pronouns.
They modify adjectives, verbs, and other adverbs. A word is an adverb if it
answers how, when, or where.

Adverbs are words that modify:

32
1. Averb: He drove slowly. = How did he drive?

2. An adjective: He drove a very fast car. = How fast was his car?

3. Another adverb: She moved quite slowly down the aisle. = How slowly did she
move?

- Adverbs often tell when, where, why, or under what conditions something
happens or happened.

- Adverbs frequently end in -ly.

Note: The words lovely, lonely, motherly, friendly, neighborly, for instance, are
adjectives:
That lovely woman lives in a friendly neighborhood.

Activities

2.13 Fill the blanks with the words in brackets as adjective or adverb as inthisexample.
Example: This secretary works ……… (slow).
Answer: This secretary works slowly.

1. The bus driver was ……… injured. (serious)

2. Kamal is ……… clever. (extreme)
3. This hamburger tastes …… (awful)
4. Be ……… with this glass of milk. It's hot. (careful)
5.Ramzi looks ………. What's the matter with him? (sad)
6.Jasim is ……… upset about losing his keys. (terrible)
7. This steak smells ………. (good)
8. Our basketball team played ……… last Friday. (bad)
9. Don't speak so ………. I can't understand you. (fast)
10. She ……… opened her present. (slow)

33
2.14 Grammar Corner

It's good to eat fish once a week.

It's important to eat fruit.

Now use the following clues to write sentences.

1. (healthy/unhealthy) / drink a lot of coffee.

2. (possible/impossible) / live without water.

3. (correct/incorrect) / read in a room with sufficient light.

34
Human Rights

The Universal Declaration of Human Rights

2.15 Read the following human rights, then discuss them with your teacher and

classmates.

6. We all have the same right to use the law. I am a person just like you.

7. We are all protected by the law. The law is the same for everyone. It must treat us

all fairly.

8. Fair treatment by fair courts. We can all ask for the law to help us when we are

not treated fairly.

9. No unfair detainment. Nobody has the right to put us in prison without a good

reason and keep us there, or to send us away from our country.

10. The right to trial. If we are put on trial this should be in public. The people who

try us should not let anyone tell them what to do.

Writing

2.16 Some of your classmates cannot differentiate between cost accounting and
management accounting. Show them the difference by answering the following
questions in the form of a paragraph.

35
1. What is the aim of cost accounting and that of management accounting?

2. What kind of data does each accounting depend on?

3. Is it possible to make a management accounting before a cost accounting? Justify

your answer.

4.Is it necessary to have a management accounting? Why?

5. Which accounting deals with future policies and actions?

36
 Unit Three

Vocabulary

3.1 Read the following purchase letter.

Dear Mr. Maldini,

We would like to purchase twenty two mixers (Model 43423), all in the colour red.

We would like you to charge this purchase to the preexisting account that we have
with you, business account 679218.

We hope to receive this order no later than Friday, April 11th, 2014. Attached to this
letter please find our preferred shipping method and receiving address.

Please confirm that you received this order by calling us at 232-231-4563 anytime
during business hours, Monday to Friday.

Thank you for your cooperation.

Now match the words in List A with their meanings in List B.

List A List B
1. purchase a. joined to
2. charge b. be real or present

3. exist c. show that something is true

4. attached d.buy something
5. confirm e. amount of money for goods or services

37
Speaking

3.2 Play roles with your classmate to share the following conversation.

Placing an Order
On the Telephone
Janet: Hello, this is Janet from Ashur Co. May I speak to Mr. Dilshad?

Dilshad: Hello Miss Janet, this isDilshad.

Janet: Hello, I'd like to place an order for a number of your 'hp' desk units.
Dilshad: Certainly. How many were you interested in ordering for purchase?

Janet: Quite a few. Do you have many available in the warehouse?

Dilshad: We keep a large supply in stock. There's also a showroom with quite a few
on hand. It shouldn't be a problem.

Janet: Well then. I'd like 75 units by the end of the month.

Dilshad: Certainly, I'll have it for you by the end of the day.

Janet: What does the estimate include?

Dilshad: Estimate includes merchandise, packaging and shipping, duty if required, any
taxes and insurance.

Janet: Do you ship door-to-door?

Dilshad: Certainly, all shipments are door-to-door. Delivery dates depend on your
location, but we can usually deliver within 14 business days.

Janet: Thank you for your help.

Dilshad: My pleasure. You can expect an e-mail by 5 this afternoon.

38
3.3 Choose the correct answer to these questions based on the dialogue.

1. What is Janet calling about?

a. to make a complaint b. To place an order c. To replace some stock

2. Which type of merchandise is she interested in ordering?

a. desk units b. computers c. paper

3. Does Dilshad think there will be a problem filling the order?

a. Yes, they don't have many units at hand.

b. No, they keep a large supply in stock.

c. Yes, they keep a small supply in stock.

4. What would Janetdemand before placing the order?

a. delivery dates b. an estimate c. a sample desk unit

5. What type of shipments do they provide?

a. air b. door-to-door c. overland

6. How long does it usually take to deliver?

a. more than 14 days

b. within 14 business days

c. no more than 14 days

39
Reading
3.4 The Purchase Order

Purchase Order is a written sales contract between the buyer and the seller detailing
the exact merchandise or services to be rendered from a single vendor. It will specify
payment terms, delivery dates, item identification, quantities, shipping terms and all
other obligations and conditions.

All businesses broadly involve two parties, the buyer and the seller. A buyer is the one
who is looking for goods, products or services which are available in exchange for
money. While the seller is the one who is offering these goods, products or services.

In order to understand what is the basic difference between a purchase order and an
invoice let's take an example. Suppose Diva Textiles is the seller who sells all sorts of
clothes in bulk. Tom is a buyer and wants to buy clothes in a large volume. Now Tom
will have to make a purchase order and in return, Diva textiles will give him an invoice
of the amount in order to get paid.

There are two basic differences between a purchase order and an invoice:

1. The purchase order is what the buyer prepares, while the invoice is what the seller
makes in lieu of the payment receivable.

41
2. The purchase order lists the quantity and the due date of delivery of goods, products
or services purchased/ordered by the buyer, while an invoice has on it the price of
the goods, products or services being sold.

So in this case, the purchase order is what Tom will send while the invoice is what
Diva Textiles will provide Tom in accordance with his purchase. So without the
purchase order, no invoices can be generated as it explains and mentions the details of
the goods, products or service. These are in terms of quantity, price, due date and most
importantly payment terms.

While on the other hand Tom also needs to know how much the purchase costs him.
Because it is a bulk purchase, the Invoice would help him cross check whether he has
received what he has ordered.

In a gist, the purchase order is the communication from the buyer that is, Tom in this
case, to the seller that is Diva Textiles. While the invoice is the response from Diva
Textiles (seller) to Tom (buyer).

41
Now, follow this example of writing an order .

General Drug Stores,

Baghdad,
Iraq.
Order No. 678 21st June,2014
Teemo Company,
Helisinki,
Finland.
Dear Sirs,
Many thanks for your quotation of 11th June.,2014 and we are glad to order
the following:
Description First Aid Kit
Quality Type W E
Quantity 1000
Price @ $ 1600. C & F Baghdad by truck
Payment by L / C
Delivery Prompt
Packing In export cases
Marks G.D.S.
Insurance By us
Freight By you

We look forward to your acknowledgement of this order by return.

Yours truly,
For General Drug Stores
The Manager

42
Activity
3.5 Answer the following questions.

1.What does the purchase order contain?

2. Which is more important,a purchase order or an invoice? Why?

3. Who should make the purchase order; Tom or Diva Textiles?

4. Who should write the invoice; Tom or Diva Textiles?

Pronunciation

3.6 The Voiceless Consonants:

/p, t, k, f, θ, s, ʃ, h, tʃ/

1./p/ as in: pen apple lip

Note: we don't pronounce the letter (p) in: psychology , receipt.

2./t/ as in: trousers postage shut slipped

Note: we don't pronounce the letter (t) in: listen , picture , match.

3./k/ as in: kick camera ankle uncle hook traffic

Note: we don't pronounce the letter (k) in: know , knife.

4./f/ as in: fly photo define elephant loaf graph

Note: we don't pronounce the letter (f) in: of.

5./θ/as in: three anything mouth

6./s/ as in: spanner cylinder poster penicillin house mice

7./ʃ/ as in: shadow rashly mention machine ash

8./h/ as in: hotel hinder behind

43
Note: we don't pronounce the letter (h) in: why , ghost , hour.

9./tʃ/ as in: China chimney puncture clutch

Activities

3.7 Identify the last sound in each of the following words.

{chalk, reach, laugh, both, fox, passed, hope, dish,cough}

Grammar

3.8 Time Clauses

The time clauses in the English language are introduced by conjunctions such
as:{after, as soon as, before, till, until, when, whenever, while}

Examples:

-While we are cutting the grass, you'll pick the apples.

-As soon as they have repaired our car, we will go for a trip.

-When I went to Basra, I visited my aunt.

- I visited my aunt when I went to Basra.

-While I was having a shower,the phone rang.

The phone rang while I was having a shower.

Activities

3.9 Join the following pair of sentences with the time expressions between brackets.

Example:

We will buy it. We will have enough money. (as soon as)
We will buy it as soon as we have enough money.

44
1.We'll get there. We'll send a message. (as soon as)

2.You will come to see me. You' ll feel alone. (whenever)

3.I would like to finish it. It will get dark. (before)

4.Can you water the flowers? We'll leave the house. (when)

3.10 Add the missing time conjunction from the list below:
(after , when , before , till , until , as soon as)
1. He kept reading ……… he fell asleep.
2. The moon will rise ……… the sun sets.
3. ……… he left, he made sure he had his keys with him.
4. I always brush my teeth ……… meals.
5. You must wait ……… the lunch is ready, then you can go out.
6. I'll give you a call ……… I arrive home. Goodbye.
3.11 Grammar Corner

I like watching films I'd like to watch a film.

I prefer watching films to plays. I'd rather watch a play.

Give more examples. Share your preferences with your classmates.

45
Human Rights
The Universal Declaration of Human Rights

3.12 Read the following human rights, then discuss them with your teacher and
classmates.

11. Innocent until proven guilty. Nobody should be blamed for doing something until
it is proven. When people say we did a bad thing we have the right to show it is not true.
12. The right to privacy. Nobody should try to harm our good name. Nobody has the
right to come into our home, open our letters or bother us or our family without a good
reason.
13. Freedom to move. We all have the right to go where we want in our own country
and to travel as we wish.

14. The right to asylum. If we are frightened of being badly treated in our own
country, we all have the right to run away to another country to be safe.
15. The right to a nationality. We all have the right to belong to a country.

46
Writing
3.13Purchase Order Exercises
A. Al-Hurriyah Press, Baghdad, Iraq writes to German Paper & Pulp Industry,
Frankfurt, Germany ordering 400 Reels Press Paper each of 1000 metres € 850 a
Reel C & F Baghdad by truck. They also send a sample of the quality needed.

B.Write the following purchase order form using today’s date, your school as the buyer,
and the things you like to purchase

Unit Four

4.1 Match the adjectives in List A with their opposites in List B.

List A List B

1. good a. big

2. safe b. sad

3. happy c. different

4. real d. dangerous

5. easy e. hard

6. fun f. noble

7. fast g. bad

8. tall h. slow

47
 9. young i. short

10. mean j. fake

11. same k. old

12. little l. boring

4.2 Join each pair of the following sentences with the subordinator between
brackets.
1. It was Friday. We didn't go to school. (since)

2. He had been up since 4 am. He was very tired.(as)

3. I asked him. He had come. (why)

4. Firas joined the English course. He wanted to improve his speaking skill.(because)

5. I took my camera. I wanted to take some photos.(so that)

4.3 Use an adjective in the blanks below to complete each sentence.

(Use a different adjective for each sentence)
1. My father is …….

2. The …… boy can run fast.

3. His pet cat is very …….

4. I think English is …….

5. Swimming in the swimming pool is …….

48
6. Playing with fireworks is …….

7. The new school is too …….

8. I am …….

9. My grandmother is …….

10. My …… car is very …….

4.4 Encircle the adjectives in each sentence, and draw an arrow to the nounsthey
describe.
1. Using a computer is difficult.

2. Paper airplanes are fun.

3. I want to buy that new red car.

4. I can use the old paper in my English notebook.

5. The video game is expensive because it is new.

6. Airplanes are fast, but boats are slow.

7. Don’t draw disgusting pictures!

8. That picture looks like a real tiger!

9. I think math is easy.

4.5 Choose the suitable subordinator.

1. Meha’s family will leave early today …………… they can catch the train on time.

( since, so that)

2. ……………….. he is very busy, he is seldom at home. (So that, Because)

49
3. He will stay at home , ……………….. he has no money to travel . ( so that ,

since)

4. ……………………… Waleed is so short , he cannot join the basketball team .

( so that , because

4.6 Write the comparative and superlative forms of the following

adjectives.

(fast, well, careful, bad, hard, clear, little, early)

4.7 Join each pair of the sentences below, then rewrite a sentence using:
(moreadjective/adjective+er).

1. Hashim is 27 years old.

Wisam is 23 years old.

2. My English test score is 94%.

Ahmed’s test score is 95%.

3.The moon is close to the earth.

The sun is far from the earth.

4.A truck is heavy.

A car is light.

5. Noor’s computer is good.

51
Huda’s computer is bad.

6.A park bench is comfortable.

A restaurant chair is poor.

4.8 Correct the mistakes in the underlined adjectives:

1. Diana’s math score was gooder than mine, but her English score was bader than mine.
2. My computer is gooder than yours, but Julie’s new computer is the goodest.

3. This is the most best movie that I have ever seen.

4.9 Select the correct order of the adjectives in these sentences.

1. These are ……… products.
a. excellent agricultural b. agricultural excellent

2. Why can't you wear your ……… dress tonight?

a. pink silk b. silk pink

3. The boy needs ……… balls for that activity.

a. ten cotton small b. ten small cotton

4. Mary's husband gave her a ……… vase.

a. porcelain French b. French porcelain

5. He broke Mother's ……… milk jug.

a. green old b. old green

6. That ……… woman needs help.

a. old foreign b. foreign old

51
7. Mustafa never lets his sister drive his ……… car.

a. sports expensive b. expensive sports

4.11 Match the abbreviations in List A with their words in List B.

List A List B
1. @ a. brothers
2. Agt. b. company
3. Amt. c. cash with order
4. Bros. d. at
5. C.I.F. e. days after date
6. Co. f. errors & omissions expected
7. Cs. g. Iraqi Dinar
8. C.W.O. h. cost insurance freight
9. D/d i. free on board
10. Disc. j. amount
11. Doz. k. insurance
12. E.&O.E. l. memorandum
13. F.A.S. m. agent
14. F.O.B. n. cases
15. I.D. o. letter of credit
16. i.e. p. discount
17. Ince. q. by the way of
18. L/C. r. signed
19. Memo. s. free alongside ship
20. No. t. dozen
21. Sgd. u. that is
22. Via v. number

52
 Unit Five

Vocabulary
5.1 Match the words in List A with their meanings in List B.

List A List B

1. order a. a reduction in price

2. charge b. to approximate the value

3. estimate c. one who purchases

4. customers d. a request made to purchase

5. discount e. a price asked for goods or services

5.2 Choose the correct word.

1. There is an additional ......... added to the price of the product.

(a) figure (b) charge (c) number (d) charging

2. You should have read the ......... of payment as soon as you received the invoice
for the goods.
(a) reasons (b) types (c) lists (d) terms
3. You need to employ an .......... administrator to cut down the expenses.
(a) officious (b) effecting (c) efficient (d) affected

4. Get an ......... of the cost before the invoice lands on your doormat.

53
 (a) interest (b) estimate (c) esteem (d) actual
5. I do like to get a ......... reply to my letters.
(a) prompt (b) private (c) promoted (d) prominent
6. The waiter apologized that there had been a ......... in the bill.
(a) error (b) trip (c) truth (d) damage
7. We had been sent the wrong invoice and they ......... it immediately.
(a) corrected (b) rectified (c) stamped (d) made
8. In view of our previous orders, we were offered a 10% ......... on any future
dealings.

(a) discord (b) dispute (c) dislike (d) discount

9. He received welcome as he had been a longstanding ..........

(a) customer (b) courier (c) courtier (d) custom

10. It was the government who ......... the value added tax.
(a) insisted (b) imposed (c) inserted (d) indented

5.3 Write sentences by using the following words.

(subscription, meeting, chart, calendar, volume, schedule, tickets, invoice,

catalogue, promote, board)

5.4 Fill in the blanks using the words below.

a. filesb. agendac. file cabinetd. itinerarye. announcementf. flyers

g. labelh. memoi. table of contentsj. purchase order number

k. alphabetical order

54
1. Did you read the …… from the boss? We're getting a raise in salary!

2. Before our company can send you the products, we need a

3. According to my ……… I'll be in Paris on March 4th.

4. The ……… on the yoghourt bottle says it contains 12.5% fat.

5. What's on the meeting ………?

... I think we'll be discussing sales profits for the first quarter of this year.

6. The ……… in the newspaper said the hotel was opening on January 1st.

7. I need to sell my computer so I'll put up some ……… around town.

8. I'll look in the ……… to see if this book has a chapter on Alsayyab.

9. I can't find Mr. Allen's contract.

... Did you look in the ………?

10. How are the ……… organized?

....They're in ………….

Speaking

A Delivery Problem

5.5 Play roles with your classmate to share the following conversation:

Henry Smith (secretary): Hello, this is Henry speaking. How may I help you?

55
Ms Anderson (sales representative): Yes, this is Ms Anderson calling. May I speak to
Mr. Franks, please?

Henry: I'm afraid Mr. Franks is out of the office at the moment. Would you like
me to take a message?

Ms Anderson: We spoke yesterday about a delivery problem. Did Mr. Franks leave
any information with you?

Henry: As a matter of fact, he did. He said that a representative from your

companymight be calling. He also asked me to ask you a few questions.

Ms Anderson: Great, I'd love to see this problem resolved as quickly as possible.

Henry: Well, we still haven't received the shipment of earrings that was supposed to
arrive last Tuesday.

Ms Anderson: Yes, I'm terribly sorry about that. In the meantime, I've spoken with
our delivery department and they assured me that the earrings will be
delivered by tomorrow morning.

Henry: Excellent, I'm sure that Mr. Franks will be pleased to hear that.

56
Reading

5.6 The Business Invoice

The business invoice is an essential legal document prepared by a vendor or

service provider as a record of goods or services sold to the customer or client.
The vendor or service provider needs to retain a copy as a record of their sales.
The customer or client needs to retain a copy as a record of their purchase or
expense.

The invoice is normally sent together with the delivery of the goods or
on completion of services you rendered, or separately in the mail after the
delivery of goods or services.

How To Write An Invoice

Basically you can divide the Invoice into 3 main parts : The Header, The
Body and The Footer.

57
1. The Invoice Header (The Top Part)

 Your letterhead : Your business name, address, telephone & email and
web address if available. In some countries, you must also include
your business registration number.
 The words “Invoice” or “Bill” are clearly written towards the top of the
page. If you are registered to bill and collect tax, in some countries you
may instead have to use the words “Tax Invoice”. You must confirm with
your local tax authority if you need to use the words “Tax Invoice”
 If you register to bill and collect tax, you may also need to include your Tax
Registration number. This can usually be indicated just below the words
“Tax Invoice.”
 An invoice number. This is a serial number that you maintain. You should
only have one number per invoice issued. Hence, no two invoices should have
the same number.
 An invoice date.
 Your payment terms or how soon you expect to be paid; for example:
"Cash'', ''30 days" etc.
 Your customer or client name and address.
2. The Invoice Body (The Middle Part)
 A description of the goods you are supplying: quantity, unit of measure, price
per unit and total amount for individual items.
3. The Invoice Footer (The Bottom)
The invoice is signed by the seller and his sales manager. There is also an
important document that can be shown here. It is a 'certificate of origin' which
shows the place where the goods are manufactured and produced. The aim is to
prevent merchants from importing goods produced in black listed countries.

There are different types of invoices in term of delivery. The following diagram
explains that:

58
 Type Place of Delivery Features
Loco at the seller's factory price, all expenses and insurance
F.A.S. on the docks of the seller's price, loading expenses, freight
port charges, and insurance (for foreigners)
F.O.B. on board of the ship of the price and freight charges
seller's port
C&F at the buyer's port price and insurance (for foreigners)
C.I.F. at the buyer's port insurance is paid by the seller.
Franco at the buyer's place insurance is paid by the seller

Now, follow this example of writing an invoice.

C & F Invoice
The General Food Corporation,
Rome,
Italy.
rd
No. 86 3 March 2014
Sold to: The Iraqi Food Manufacturing Co.,
Sa'adoun Street,
Baghdad,
Iraq.
Order No. 434 Per S. S "Liberty" To: Um Qasir
Terms: by L / C Delivery: C & F
Insurance: Effected in Iraq

Mark & No. Quantity Description Price Amount

1 – 100 100 Tomato $ 12 $ 1200

I . F . M.

Um Qasir Charges

E &o.e

Total $ 1200

59
We hereby certify that the above goods have been manufactured and produced in
Italy and that this invoice is true and correct.

Rome Chamber of Commerce For The General Food Corporation

Iraqi Consulate Sales Manager

Consul

Activities

5.7 Answer the following questions with information from the reading passage.

1. What is a business invoice?

2. What are the three main parts of an invoice?

3. What does the invoice header contain?

4.What does the invoice body contain?

5. What does the invoice footer contain?

5.8 Complete the following sentences with information from the readingpassage.

1. The place of delivery for Loco invoice is at ……….

2. For C.I.F. and Franco invoice, the insurance is paid by ……….

3. For C & F invoice, the place of delivery is at ……….

5.9 Read the following memorandum.

Memorandum

To: Bookkeeping Staff

From: Management
Date: 7 June 2003
Subject: New Invoicing Procedures

61
 Management urgently requires feedback on your experience with the new

invoicing procedures put into effect 5 May 2003. Please answer the following

questions and reply by e-mail to John Beam in personnel.

Thank you for your time and patience.

1. Have the new invoicing procedures improved customer service?

2. Do the new invoicing procedures take more or less time to comply with?

3. How often do you need to refer to the New Invoicing Procedures guidelines?

4. Have you used the online completion forms, or do you continue to use the

printed format Company Management

Now check your comprehension by answering with 'Yes' or 'No'.

1. Management recently implemented new invoicing procedures.

2. They are asking all staff to answer the questions.

3. It is possible to use the printed format instead of the online completion forms.

4. It's possible that the new procedures take more time to complete.

5. They didn't provide bookkeeping staff with an explanation of the new

procedures.

61
Pronunciation

5.10The Voiced Consonants :

/b/,/ d/, /g/, /m/, /n/, /ŋ/, /v/, /ð/, /z/, /ʒ/, /r/,/l/, /j/, /w/, /dʒ/

1 /b/ bed table robe

2 /d/ dig ladder find
3 /g/ get undergo bag
4 /m/ mint remove swim
5 /n/ net any win
6 /ŋ/ English singer thing
7 /v/ voice every wave
8 /ð/ the within bathe
9 /z/ zebra desert quiz
10 /ʒ/ measure treasure garage
11 /r/ read drink street
12 /l/ light slow steal
13 /j/ yellow yes few
14 /w/ wet away forward
15 /dʒ/ July engine range

Activity
5.11 Identify the last sound in each of the following words.
{sing, with, fog, wave, signs, climb, stage, whale, travelled, rouge, comes}

Grammar

5.12 Giving Advice

Should, ought (to) and had better can express advice:

- You shouldsend an email.

- You shouldn't say anything.

62
- Wehadbetterleave soon.

- We'dbetternotmiss the lecture.

- You ought tothank her.

- You ought not to make any mistake.

Note. 'Shouldn't' is the usual form in negations.

Example: You shouldn't drive too fast.

Activity

5.13 Match the suitable advice in List B to the situation in List A.

List A: Situations List B:Advices

1. My clothes are dirty. a. You should take a nap.

2. I am driving too fast. b. You ought to hurry up.

3. I'm tired today. c. You had better wash them.

4. I'm going to be late. d. You ought to slow down.

5.14 Making Invitations

Do you know how to invite someone to your house for dinner or to go to the
movies?
What do you say in English when someone invites you?
Here are some common expressions you can use when making or responding to
invitations.

63
A.Inviting:

- Do you want to go to the movies tonight?

- Would you like to go to the theater tomorrow?

- Would you be interested in going to the stadium next Sunday?

- How about going to the movies?

- Would you care to come over for lunch?

B.Accepting invitations:

- Sure. What time?

- I'd love to, thanks.

- That's very kind of you, thanks.

- That sounds lovely, thank you.

- What a great idea, thank you.

- Sure. When should I be there?

C.Declining(Refusing) invitations:

- I can't. I have to work.

- This evening is no good. I have an appointment.

- I'm busy tomorrow.

- I'm doing something else this afternoon.

- Well, I'd love to, but I'm already going out to the restaurant.

- I'm really sorry, but I've got something else on.

64
Activities

5.15 Rearrange the following sentences.

1. how,lunch, having ,about, after, work?

2. you, would, watch, to, come ,like ,TV ,and?

5.16 Write the missing words. Choose from the box below.

shall, would, idea, to, don't, like, better, afraid

1. …...... you like to go for a ride?

- I'd love ………, but I'm ……… I can't.
2. What ……… we do tonight? Do you ……… going out?
- I'm very tired. I think I'd ……… stay at home this evening.
3. Why ……… we try that new club in the town centre?
- That's a great …

Human Rights

The Universal Declaration of Human Rights

5.17 Read the following human rights, then discuss them with your teacher and
classmates.

65
16. Marriage and family. Every grown-up has the right to marry and have a
family if they want to. Men and women have the same rights when they are
married, and when they are separated.

17. Your own things. Everyone has the right to own things or share them.
Nobody should take our things from us without a good reason.

18. Freedom of thought. We all have the right to believe in what we want to
believe, to have a religion, or to change it if we want.

19. Free to say what you want. We all have the right to make up our own minds,
to think what we like, to say what we think, and to share our ideas with other
people.

20. Meet where you like. We all have the right to meet our friends and to work
together in peace to defend our rights. Nobody can make us join a group if we
don’t want to.
Writing
5.18
A. Draw out Loco Invoice from the following.
The National Electric Co., Tokyo,Japan. Shipped on 6/3/2014 per.s.s "Star" to
Basrah. (2700) coloured television sets @ $ 200 each Loco to the Iraqi
TradingCo.Payment L / C .
Charges:
portage and cartage$ 150
Loading $ 800
Freight $ 500
Forwarding agent commission $ 1000
Carriage $ 200

66
B. Draw out F.A.S invoice from the following.
Seller: George & Tom. Medrid, Spain
Buyer: Al-Sharq Stores Co., Al-Sa'adoun Street, Baghdad, Iraq.
Goods: (200) cases of baby shirts, each containing (20). $ 10 each F.A.S
Name of the ship: S.S "Dijla"
Charges:
Portage and cartage: $ 600
Loading: $ 500
Freight: $ 800
Forwarding agent commission: $ 1000

C.Draw out Franco Invoice from the following particulars.

In reply to an order No, 500 dated 20/3/2014 of Iraqi Equipment Electric Co. P.O.
box 327 Al-Karada, Baghdad,Iraq.In which they ordered 5000 Laptop each
Franco $ 400 to be shipped per. S.S "Moon light" to Basra. SanyoCo.,
Osaka,Japan.Sent Franco invoice payment by C.A.D.
Charges:
Portage and cartage:$ 1000

Carriage: $ 700

Freight:$ 2000

Loading: $ 1000

Forwarding agent commission: $1000

67
 Unit Six

Vocabulary

6.1 Complete the following sentences with the most appropriate answer:
1. Why don't you push ……… so we don't have to carry everything around the
store?

a. a bag b. a shopping cart c. a cashier

2. You'll find the rice on …

a. aisle b. checkout line c. clerk

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3. Please pick up a ……. of toothpaste while you're at the grocery stor

a. can b. package c. tube

Match each explanation in List A with the suitable term in List

B.

List A List B
1.the cashier gives you one when you have paid for your a.shopkeeper
purchase
2.you take one when you enter a shop to carry your goods b.receipt

3.you write one when you pay at the till c.wallet

4.reduction d.price tag

5.the vertical bars on a product which indicate the price e.trolley

6.the owner of a shop f.cashdesk
7.the pocketbook which contains money and document g.basket

8.the person who serves customers in a shop h.barcode

9.the card which enables you to make a purchase i.shop assistant

10.the tag which indicates the price of an item j.cheque

11.the four-wheeled cart used for carrying your shopping k.Banknote

12.paper money l.purse

13.the small bag which contains money m.credit card

14.the counter where you pay for your purchases n.discount

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6.3 Unscramble the following sentences.

1. are, the, much, carrots, How?

2. dollars, two, kilo, a, They, are.

3. I, have, kilo, May, a, please?

4. are, Here, you.

5. two, dollars, Here, is.

6. time, next, you, See.

6.4 Fill in the gaps with the suitable word from the list below.

(tag, label, cashier, bargain, receipt, exchange, take back, try on, fit, advice, shop
assistant, credit card, check, select, cash, refund, size, sale)

If you want to go shopping there are a number of things you have to consider. If
you would like to find a …… you should make sure to go to a ……. The only
problem with a sale is that it is sometimes hard to …… something once you buy
it. Many stores also refuse to give a …… onanything you have bought. If you are
looking for clothes, make sure to ……, check the …… to make sure that it is a
good …….

Another good idea is to look at the …… and …… to see instructions for

washing, etc. It's always a good idea to also ask the …… for ……. Finally, when
you go to the …… you can usually pay by …… or …… if you don't have the
……. Never forget to get the …….

71
Speaking

6.5 Rearrange the following sentences into the correct order, then
share the dialogue with your classmate.

A: Hello, can I help you?

B: He loves toys.
A: Here you are. Anything else?
A: What does he like?
B: Here you are. Good bye!
B: Good idea! Give me the red one!
B: Yes, please. My brother has birthday today. I want to buy him a present.
A: This makes 25000 I.D.
B: No thank you.
A: How about a rechargeable motor ?
A: Good bye!

6.6 Rewrite the following sentences in the correct order of the

dialogue.Then, share the dialogue with your classmate.
A. They are two dollars a kilo.
B. Thanks and see you next time.
C. Sure. Here you are. Two dollars please.
D. Thanks. Here is two dollars.
E. How much are the carrots.
F. May I have a kilo, please?

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Reading

6.7 Online Shopping

Online or electronic shopping (E-shopping) means shopping via the Internet. It

allows the user to order directly over the Web. There is the online shopping-cart
system that allows the user to generate an order form to be sent to the merchant.
Today, many people are taking advantage of this convenient way of shopping.
However, together with this luxury of convenience, new concerns on information
security have emerged, with online frauds or cyber crimes being one of the biggest
threats.
To make e-shopping safer, here are some tips: First, choose e-shopping sites that
are well-known or provide trusted services. Contact someone there who can verify
the company's privacy policy for you before you make a purchase. Ask if they will
send you a catalogue. If they do not list phone numbers and only have an e-mail
address, you have to be careful.

72
 Click on the shopping cart icon. The shopping cart is a software that acts as an
online store's catalogue and ordering process. It allows consumers to select
merchandise, review what they have selected, make necessary modifications or
additions, and purchase the merchandise.
Before typing in your credit card information, look for the "plural URL." That is,
when you go to the site's checkout page, the "http" in the URL should change to
"https." A closed padlock or key should also appear on the page, letting you know
that your personal information will be encrypted or scrambled. If you don't see either
of these "locked" icons or a change in the URL, log out and shop elsewhere.
You have found a trustworthy site with a secure checkout page. Now you are ready
to pay. With what do you pay? Cheque, cash money, debit card or credit card ?
Experts say credit cards are the safest method for online purchases as most credit
cards have protection on them. Secondly, by using a credit card, it is not just your
money on the line but also the creditor's. If you have a problem with your transaction,
the credit card company will help you resolve it. If you are at the checkout page and
the site asks for your date of birth and identity card number, be very careful as people
can manipulate this combination to start applying for new credit cards in your name.
Also, be wary of sending out credit card information via e-mail or instant messaging
as neither is encrypted.

73
Click on the "Buy" icon and your order will be delivered to you.

According to the latest survey, books are one of the things bought most online. This
is followed by accessories. Cosmetics and groceries are increasingly being purchased
online. Today, most of the travelers are buying tickets online because it is a quick and
easy way to make a purchase.
Is online shopping safer than shopping offline? It is difficult to say. When
shopping online, caution is the word.

Activities

6.8 Answer the following questions.

1. Define e-shopping.

2. What is one of the biggest threats to e-commerce?

3. Why is it dangerous to send credit card information via e-mail or instant

messaging?

4. Would you shop online? Give a reason for your answer.

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6.9 Complete the following statements with information from the
passage.

1. Many people …………… online shopping.

2. Choose e-shopping sites that are well-known or …………….

3. If you have a problem with your transaction, the credit card company ……………

4. …………… and your order will be delivered to you.

5. Most of the travelers are buying tickets online because …………….

Pronunciation

6.10 The Vowel Sounds (Part One)

The following are the first six vowel sounds in English:

Initial Medial Final

1 /i/
inch, it, ink think, fix, sit crazy, busy, copy
2 /i:/ each, easy, eagle read, please, week he, she, we, see, key
3 /a/ act, apple, ash fat, bank, man,
4 /a:/ ask, answer, army stars, class, France car, far, star
5 /e/ end, any, engine, dress, men, says, bread,
6 /ʌ/ up, under, uncle cut, one, some, come,
Activities
6.11 Each of the following words has two syllables. Say which syllable has the
vowel sound /i:/ and which has /i/.
{repeat, ceiling, reading, secret, delete, easy, receipt, teaches, deceive}

6.12 Arrange the following words in two groups: one with the vowel sound /a/
and the other with the vowel sound /a:/.

{calm, staff, can, plant, plan, has, past, can't, harm, travel, path}

6.13 Say whether each the following words has /e/ or /ʌ/.

{bet, but, ten, ton, better, butter, desk, dusk, when,

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Grammar
6.14 Asking and Giving Directions

Expressions:

Asking about Directions Giving Directions

Excuse me, could you tell me how to Take the second turn on the left.
get to ……?

Excuse me, do you know where the It's at the second set of traffic lights,
…… is? turn right.

I'm looking for ……. Follow the signs for the metro station.

Are we on the right road for ……? Go over the roundabout, take the
second exit.

Is this the right way for……? You're going the wrong way.

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Activity

6.15 Work in pairs to ask about the following directions. Your peer
will use the expressions in 6.14 to answer.

1. The Iraqi State Shipping Company.

2. The Central Bank of Iraq.

3. Baghdad Mall .

4. The Ministry of Education.

5. The Town Hall.

6.16The Passive Voice:

A. The Simple Present Tense

Examples:

You send an order to the merchant. An order is sent to the merchant.

The Present Simple Tense

The auxiliary verb: am/is/are + p.p

Active Voice: Passive Voice:

Some people do shopping online. Shopping is done online.
He does not do shopping online. Does Shopping is not done online.
he do shopping online? Is shopping done online?

77
B. The Simple Past Tense
Example:
The merchant delivered the goods.
The goods were delivered by the merchant.
The Past Simple Tense
The auxiliary verb: was/were + p.p

Active voice: Passive voice:

I signed a cheque A chequewas signed by me.
I did not sign a cheque. A chequewasnot signed by me.
Did you sign a cheque? Was a cheque signed by you?

Activities

6. 17 Change the following sentences into passive voice.

1. Farmers provide local markets with vegetables and fruit.

2. We bought the grocery last day.

3. She booked a flight to Erbil.

4. Parents advise children not to spend all their money.

5. She wrote an article about online shopping.

6.18 Complete the following sentences changing the verbs in brackets

into the passive voice.

Example: Cars ……… (import) from South Korea.

Cars are imported from South Korea.

1. A lot of business deals ………… (do) through the Internet.

78
2. The market ………… (divide) into three sections.

3. I ………… (invite) to a tea party last weekend.

4. Many people ………… (kill) on roads every year because of high speed.

5. The Shopping center is a place where different products ………… (sell).

6. Jam ………… (make) from fruit.

Grammar Corner
6.19

1. Do you like watching chimps and gorillas?

2. Watching them is a fantastic experience.

Now ask your classmate using the following clues.

{travelling, camping, cycling, swimming, studying English

Human Rights

The Universal Declaration of Human Rights

79
6.20 Read the following human rights, then discuss them with your teacher and
classmate.

21. The right to democracy. We all have the right to take part in the government
of our country. Every grown-up should be allowed to choose their own leaders.
22. The right to social security. We all have the right to affordable housing,
medicine, education, and child care, enough money to live on and medical help if
we are ill or old.
23. Workers‟ rights. Every grown-up has the right to do a job, to a fair wage for
their work, and to join a trade union.
24. The right to play. We all have the right to rest from work and to relax.
25. A bed and some food. We all have the right to a good life. Mothers and
children, people who are old, unemployed or disabled, and all people have the
right to be cared for.

Writing

6.21 Write a composition of about (100) words on Online Shopping. Make use
of the information given in this unit and add more.

81
 Unit Seven

Vocabulary

7.1 Write the suitable names of insurance for each of the following figures in the
blanks below. Make use of the words in the box.
life insurance , fire insurance ,property insurance, auto insurance ,disability
insurance ,health insurance

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7.2 Insurance and Reinsurance
Remember
In Book 2, we spoke about the insurance as a special type of contract between an
insurance company and its client in which the insurance company agrees that on
the happening of certain events the insurance company will either make payment
to its client or meet certain costs.

Insurance and reinsurance are both forms of financial protection which are used
to guard against the risk of losses. They both allow for the transfer of potential
loss from one entity to another in exchange for a financial payment in the form of
a premium. They each function to pool risk; however, risk is transferred in
different ways.
Reinsurance is a contract or a process made between an insurance company and a
third party to protect the insurance company from losses and major
claims.Reinsurance is insurance for insurers. This happens especially for Non-
Life insurance when the claim can be of humongous amount or in case of any
natural calamity when large number of claims happens together.

Now study the following sentences in order to show the difference between
insuranceandreinsurance.
1.Insurance is the act of being insured.
2. Life insurance is a contract between an insured and an insurer.
3. There are two kinds of reinsurance contracts: treaty and facultative .
4.By using reinsurance, the insurer can accept the whole risk and then reinsure
the parts it cannot keep with other insurers.
5. Many types of reinsurance include an aspect of liability coverage.
6.Reinsurance is when an insurance company will guard themselves against the
risk of loss.
7.3 Word Partnerships

Some words are frequently used with the key business word "Liability".

82
 public
|

professional---- liability ----personal

|
employer's

Now look at the "liability" word partnerships with the appropriate definition:
1. A personal liability policy a. provides cover in case a member of the public
has an accident.
2. Employer's liability b. covers a range of possibilities if your business is
your livelihood.
3. A public liability policy c. provides compensation in situations such as
death, injury or damage to a third party.
4. Professional liability d. means that when an employee has an accident at
work, he can claim compensation.

Speaking

7.4 Match the questions on the left with their responses on the right.Share
the dialogue with your classmate.
1. Are you originally from this part of a. I haven't seen much of it yet, but it
the country? seems really interesting.
2. What do you do in your spare time? b. Yes, fairly. I watch a lot of football
on TV.
3. Is this your first visit to the North of c. I read a lot and play a little golf.
Germany?
4. Are you interested in sport? d. No. I come from a small town in the
south.
5. So, what do you think of our city? e. Yes. I'm looking forward to seeing
something of the area.

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Reading

7.5 Read the following conversation and then answer the questions
below.
Agent: Hello, this is The National Insurance Company.
Kamal: Hi, I wanted to get a quotefor car insurance.
Agent: Sure, I can help you with that. I assume you want liability insurance,
but what other coverage would you like to get?
Kamal: Umm…I’m not sure. This is my first car.
Agent: In that case, let me make a few suggestions. You’ll definitely want
collision insurance. It pays to fix your car if you hit another car or run into
something.

Kamal: Okay, sure, I want that.

Agent: You’ll also want comprehensive insurance. It pays for damageto your
car.Kamal: How’s it different from collision insurance?
Agent: Well, it pays for damage to your car that’s not a result of an accident, like in
thecase of theft, weather damage, or vandalism.
Kamal: Okay, I want that, too.
Agent: You’ll want property damage insurance to pay for damage you cause to
someone else’s property. On top of that, you’ll want uninsured motorist
insurance in case the other driver doesn’t have insurance or doesn’t haveenough
insurance to pay for the damage to your car.
Kamal: Umm…I guess I’ll take that, too.
Agent: And I don’t think you can do without medical payments insurance. It pays
foryour medical bills and those of your passengers in case of anaccident.
Should I get you a quote for all of this coverage?
Kamal: Why don’t you hold off onthat? I’m not sure how I’m going to pay for allthat
and buy gas, too!

84
1. Define the following types of insurance:
{collision insurance, comprehensive insurance, property damage insurance,
uninsured motorist insurance, medical payments insurance}

2. Match each of the blue words in the dialogue with the word that has
similar meaning below:
{suppose , ratio, encounter, destruction, valuation, delay, harm}

Pronunciation

7.6 The Vowel Sounds (Part Two)

The following are the second six vowel sounds in English:

Initial Medial Final

7 /u/ book, pull, would, sugar
8 / u: / moon, fruit, choose blue, who, do, two
9 /o/ on, off, offer, olive lock, long, rob, wrong
10 / o: / all, ought, always tall, north, force, ball
11 / ə / above, agree, again woman, second, lemon mirror, never, extra
12 / ə: / early, earth, urgent learn, turn, work, girl her, sir, were, refer

Activities
7.7 Say whether each of the following words has /a:/, /o:/ or /ə:/.
{hard, heard, store, farm, warm, firm, heart, war, hurt}

7.7 Say whether each of the following words has /u/, /u:/ or /o/.
{full, rock, stool, doll, shoot, took, stop, could, suit

85
Grammar

7.9 The Infinitive: To Do

Some verbs are always followed by the infinitive form of the second verb.

Examples

- My boss decided to leave early.

- She expected to receive a salary increase.

- They are hoping to arrive on time.

- We should arrange to meet at 9.00 am.

These verbs are followed by the infinitive:

afford agree appear arrange attempt

decide expect fail hope intend

learn manage plan refuse seem

7.10 Doing

Certain verbs and adjectives are always followed by "to" and the "ing" form of the
second verb.

Examples

- My boss is used to working long hours.

- We are accustomed to eating a more formal meal on Sundays.

- She is looking forward to meeting her relatives from Colombia.

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 Activity

7.11 Use either the infinitive or "to" plus the "ing" form of the verb in
brackets to fill the gaps in the sentences below:

1. He's not used ……… on the left hand side of the road. (drive)

2. We decided ……… a new house last year. (buy)

3. Her husband always manages ……… the Financial Times before he goes to
work. (read)

4. She intended ……… a holiday but she can't now. She's too busy at work. (take)

5. Sami is looking forward ……… you the new product design he has just
developed. (show)

7.12 Definitions

1.Persons/Jobs:

An accountant is a person who reports financial results.

A babysitterissomeone who takes care of your baby or child.

2.Tools:

A drill is atool which makes a hole in a hard material.

A walker is an enclosing framework for supporting a baby who is learning to

walk

87
3.Sciences:

Mathematics is a science which studies numbers, quantities, and shapes

Meteorology is a science dealing with the atmosphere, weather, and climate.

4.Places/Buildings:

A garage is a place where cars stop.

A house is a place where people live.

Activities

7.13 Define the following terms:

1. History/past events

2. A manager/run an office

3. A typist/type.

4. A captain/sail ships

5. A market/goods, sold.

7.14 Fill in the blanks with the suitable word from the list below.

(bank , post-offices , libraries , pilot , linguistics , manager , receptionist , ruler , novelist ,

physics)

1. A -------- is a person who runs an office.

2. A -------- is a tool which is used for drawing lines.

3. A -------- is a place where people keep money.

4. ---------- is the science that studies natural phenomena.

88
5. A ---------- is a person who works at the reception.

6. ------------ are places where letters are posted.

7. ------------ is a person who writes novels.

8. ----------- is the science that studies languages.

9. ----------- is a person who flies an aeroplane.

10. --------- are places where books are kept.

Human Rights
The Universal Declaration of Human Rights

7.15 Read the following human rights, then discuss them with your
teacher and classmates.
26. The right to education. Education is a right. Primary school should be free. Our
parents can choose what we learn.
27. Culture and copyright. Copyright is a special law that protects one’s own artistic
creations and writings; others cannot make copies without permission. We all have the
right to our own way of life and to enjoy the good things that “art,” science and
learning bring.

89
28. A free and fair world. There must be proper order so we can all enjoy rights and
freedoms in our own country and all over the world.

29. Our responsibilities. We have a duty to other people, and we should protect their
rights and freedoms.
30. Nobody can take away these rights and freedoms from us.

Writing

7.16Write a short paragraph on „Reinsurance' by rearranging the

following steps.
1. meet the needs of primary insurers.

2.an obligatory contract .

3.Many different types of reinsurance exist to

4.Facultative reinsurance agreements are non-obligatory and are common for large

limit risks that

5.treaty and facultative.

6.Treaty reinsurance is referred to

7.The most general classification of reinsurance are

8.are not homogeneous in nature.

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 Unit Eight

8.1 Fill in the blanks with: should or shouldn´t .

1. If it´s rainy you ……… take an umbrella.

2. Children ……… eat so many chocolate. It´s bad for their teeth.
3. a) ……… I drink hot tea if I have a sore throat?
b) Yes, you ……….
4. They have a test tomorrow. They ……… go to the cinema . They ……… stay at
home and study.
5. We ……… eat lots of vegetables but we ……… eat lots of sweets.
7. The doctor said: "You ……… eat healthy food. You ……… eat fast food.
You ……… watch so much TV. You ……… walk one hour a day. You ………
drink fruit juice and water".

8.2 Change the following sentences into passive voice.

1. They built that skyscraper in 1994.

2. Everyone understands English.

3. Your response surprised me.

4. Merchants usually make profits.

5. We furnished the hall with Turkish carpets.

91
8.3 Match the situations in List A with the suitable advice in List B.

List A: Asking for Advice List B: Giving Advice

1 I've got a low mark in geometry. a I think you should buy a new one.
What do you suggest?
2 I'm not good at English. What do b If I were you, I would study
you advise me to do? economics.
3 My teeth look not good. What c I advise you to take an English
should I do? course.
4 My cell phone doesn't work well. d I suggest you take extra geometry
What should I do? lessons.
5 If you were me what would you do e You'd better brush your teeth
to be a businessman? regularly.

8.4 Play roles with your classmate to share the following dialogues.
A.
Student: I'm terrible at English and I think I should do something about it.
What do you advise me to do?
Teacher: I think you should try this website. It's a fantastic website for
beginners.
Student: I've heard about it, but what do you think I should start with?
Teacher: You'd better start with the lessons. Then, try the exercises.
B.

Tariq: Do you want to ride my bike?

Anas: No, thanks. I'm a bit tired right now
Tariq: How about having some tea?
Anas: Sure, I'd love to!

92
8.5 Match each of the following invitations with one acceptance and one
refusal.

A. Invitations

1. Do you want to go to the stadium next Friday?

2. Would you like to go to the theater tomorrow?

3. How about going to the restaurant for dinner?

4. Do you care to come for lunch?

5. I wonder if you would like to go with me to the market.

B. Accepting invitations

a. Sure. What time?

b. I'd love to, thanks.

c. That's very kind of you, thanks.

d. That sounds lovely, thank you.

e. What a great idea, thank you.

f. Sure. When should I be there?

C. Refusing invitations

a. I can't. I have to work.

b. Tomorrow is no good. I have an appointment

93
c. I'm so busy now. Can you wait for a while?

d. That's very kind of you, but actually I've just had my lunch.

e. Well, I'd love to, but I'm already going out to the restaurant.

8.6 Complete the following sentences with a verb from the table. Choose
either the infinitive or the gerund form.

a. get lostb. say goodnightc. speak Frenchd. waite. buy a presentf. help meg.
turn it offh. go outi. brush my teeth j. eat salt

1. My doctor is worried about my heart and has told me to stop ……….

2. My father was angry when I went to bed without ……….

3. Murad spent two years in Paris, so he is very good at ……….

4. We are planning ……… for Hiba's birthday.

5. At the weekends, I really enjoy ……….

6. I thought it is too early to go to school, so I decided ……….

7. My mother taught me never to go to bed before ……….

8. Don't worry about the gas cooker. I remember ……….

9. He was so generous to offer ……….

10. This city is so big, it's easy ……….

94
8.7 Rewrite the following sentences with the correct form of the verb
in brackets.

Examples:

I can't think of (go) to visit my cousin in hospital without (buy) some flowers.

- I can't think of going to visit my cousin in hospital without buying some flowers.

The examiner gave the students some time (think).

- The examiner gave the students some time to think.

1. The band plans (start) (play) by 9pm.

2. The play is programmed (start) at 7pm, so we have decided (meet) at 6.30.

3. I am looking forward to (see) the film again.

4. I intend (study) English (understand) the business methods.

5. I cannot resist (eat) fish and chips when I am in England.

6. She enjoys (go) to the markets and (shop) all the night.

7. Don't forget (turn) off the heating before (leave) the house.

95
8.8 Look at the words in the fruit chart and write the phonetic symbols for the
vowel sounds in these words (if any).

peach …………. , pear …………., strawberry ………..

star fruit …………, coconut ………..., apple ……………..

kiwi ……………., mango…………., orange …………….

blueberries ……….. , pineapple ………. , raspberries ………

watermelon ………. , lemon ………….. , cherries …………

lime ………………. , grapes …………. , avocado ………….

plum ……………. , cantaloupe ……….. , banana ………

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8.9 Look at the words in the accounting chart and write the phonetic symbols for the
vowel sounds in these words (if any)

accounting ………………… income ………………….

revenue ………………… records …………………

financial …………………. expenses ………………..

balance …………………. sheet ………………..

credit …………………. assets ………………..

97
 Mini Dictionary

Unit One

add ‫ف‬١‫ع‬٠ installation ‫ة‬١‫ذٕص‬

advice ‫سح‬١‫ ٔص‬introduce َ‫مذ‬٠
advise ‫ٕصر‬٠ investor ‫ِغرثّش‬
after sale services ‫غ‬١‫ خذِاخ ِا تؼذ اٌث‬involve ّٓ‫رع‬٠
appear ‫ش‬ٙ‫ظ‬٠ labeling ‫سلؼح‬
attention ٖ‫ أرثا‬level ٜٛ‫ِغر‬
attribute ‫ح‬١‫ خاص‬line length ‫اِرذاد خػ اإلٔراج‬
beneficial ‫ذ‬١‫ ِغرف‬maintenance ‫أح‬١‫ص‬
benefits ‫ائذ‬ٛ‫ ف‬manufacturer ‫صازة اٌّصٕغ‬
branding ‫ح‬٠‫ ػالِح ذداس‬marketers ‫اق‬ٛ‫أصساب األع‬
brilliant ‫ ِرأٌك‬،‫ الِغ‬،‫ سائغ‬Ministry of Trade ‫صاسج اٌرداسج‬ٚ
bring ‫دٍة‬٠ money-saving ‫ذ اٌصشف‬١‫ذشؽ‬
calories ‫ح‬٠‫زذاخ زشاس‬ٚ need ‫سراج‬٠
chart ٟٔ‫ا‬١‫ي ت‬ٚ‫ خذ‬ٚ‫ سعُ أ‬notice ‫الزع‬٠
choose ‫خراس‬٠ nutritional ٞ‫ِغز‬
combination ‫غ‬١ّ‫ ذد‬offer ‫ؼشض‬٠
competitive ٟ‫ ذٕافغ‬packaging َ‫ح اٌشص‬١ٍّ‫ػ‬
competitor ‫ ِرٕافظ‬perform ٞ‫ؤد‬٠ ،‫ٕدض‬٠
conscious ‫ ِذسن‬، ‫اع‬ٚ policy ‫اعح‬١‫ع‬
consistency ‫ اذغاق‬، ‫ ثثاخ‬printed ‫ع‬ٛ‫ِطث‬
container ‫ح‬٠ٚ‫ زا‬prize ‫خائضج‬
count ‫سغة‬٠ produce ‫ٕرح‬٠
decisions ‫ لشاساخ‬products ‫ِٕرداخ‬
design ُ١ّ‫ ذص‬، ُّ‫ص‬٠ promise ‫ذ‬ٙ‫رؼ‬٠
develop ‫س‬ٛ‫ط‬٠ promote ‫ؼضص‬٠
differentiate ٓ١‫فشق ت‬٠ ،‫ض‬١ّ٠ punch ‫ثمة‬٠
downward ً‫ أعف‬ٌٝ‫ إ‬quality ‫ح‬١‫ػ‬ٛٔ
98
encourage ‫ؾدغ‬٠ range ٜ‫ ِذ‬، ‫ٔطاق‬
essential ٞ‫٘ش‬ٛ‫ خ‬، ٟ‫ أعاع‬regarding ‫رؼٍك ب‬٠ ‫ّا‬١‫ف‬
existing ‫د‬ٛ‫خ‬ِٛ related to each other ‫ صٍح‬ٚ‫ر‬
expiry date ‫خ إٌفار‬٠‫ ذاس‬salesman ‫تائغ‬
facilitates ًٙ‫غ‬٠ ، ‫غش‬١٠ services ‫خذِاخ‬
features ‫ صفاخ‬spend ‫صشف‬٠
functions ‫ظائف‬ٚ stretching ‫ّػ‬٠ ، ‫ّذد‬٠
goods ‫ تعائغ‬towards ٖ‫ تاذدا‬، ٛ‫ٔس‬
identify ٓ١‫ؼ‬٠ ، ‫سذد‬٠ upwards ٍٝ‫ األػ‬ٛ‫ٔس‬
individual ٞ‫ فشد‬usefulness ‫فائذج‬
information ‫ِاخ‬ٍٛ‫ ِؼ‬slaves ‫ذ‬١‫ػث‬

99
 Unit Two

accomplish ‫ٕدض‬٠ financial ٌٟ‫ِا‬

activities ‫ أٔؾطح‬hardware ‫اخ‬ٚ‫خشد‬
allocation ‫ زصح‬income ً‫ دخ‬، ‫شاد‬٠‫إ‬
amortization costs ْٛ٠‫ف اٌذ‬١ٌ‫ ذىا‬incur ‫ذف‬ٙ‫غر‬٠ ، ‫رؼشض‬٠
analyzing ً١ٍ‫ ذس‬integrating ‫ذ‬١‫ز‬ٛ‫ ذ‬، ‫دِح‬
approve ‫صادق‬٠ internal auditing ٍٟ‫ك اٌذاخ‬١‫اٌرذل‬
ascertainment ِٓ ‫ اٌرسمك‬management ‫ح‬٠‫ِساعثح إداس‬
accounting
assigning ٓ١١‫ ذؼ‬، ‫ذ‬٠‫ ذسذ‬manually ‫ا‬٠ٚ‫ذ‬٠
auditing ‫ك‬١‫ اٌرذل‬measures ‫ظ‬١٠‫ِما‬
auditor ‫ اٌّذلك‬net growth ٌّٕٛ‫ ا‬ٟ‫صاف‬
balance sheet ‫ قائمة مىاسنة‬objectives ‫أ٘ذاف‬
‫الحساب‬
bookkeeping ‫ ِغه اٌذفاذش‬opportunity ‫فشصح‬
bookkeeper ‫ واذة اٌسغاتاخ‬options ‫اساخ‬١‫اخر‬
branch ‫ ؽؼثح‬، ‫ فشع‬performance ‫ُ األداء‬١١‫ذم‬
evaluation
budgeting ‫ح‬١ٔ‫ضا‬١ِ period ‫فرشج‬
clear ‫اظر‬ٚ ُٙ‫ ف‬presentation ُ٠‫ذمذ‬
understanding
collecting ‫ لثط‬، ‫ خّغ‬print shop ‫ِىرة غثاػح‬
construction ‫ ؽشوح تٕاء‬profitability ‫اٌشتر‬
company
controlling ‫طشج‬١‫ ع‬،‫ ظثػ‬providing ‫ش‬١‫ف‬ٛ‫ذ‬
cost accounting ،‫ ػٍُ ِساعثح‬qualitative ٟ‫ػ‬ٛٔ
‫ف‬١ٌ‫اٌرىا‬
criteria ‫ش‬١٠‫ ِؼا‬quantitative ٞ‫ ِمذاس‬، ّٟ‫و‬

111
data ‫أاخ‬١‫ ت‬relevant ‫ك اٌصٍح‬١‫ث‬ٚ
deals with ‫رؼاًِ ِغ‬٠ reporting ‫ش‬٠‫مذَ ذمش‬٠
deductions ُ‫ زغ‬، ‫ الرطاع‬revenues ٌٟ‫اٌذخً اإلخّا‬
depreciate ‫خفط‬٠ scope ‫ ِداي‬، ٜ‫ِذ‬
depreciation ‫ّح‬١‫ أخفاض اٌم‬ship building ٓ‫تٕاء اٌغف‬
determination ‫ذ‬٠‫ ذسذ‬، ‫ش‬٠‫ ذمش‬sugar refinery ‫ش اٌغىش‬٠‫ِصٕغ ذىش‬
discuss ‫ٕالؼ‬٠ tends to ٌٝ‫ً إ‬١ّ٠
electronically ‫ا‬١ٔٚ‫ اٌىرش‬transactions ‫صفماخ‬
events ‫ أزذاز‬update ‫سذز‬٠
expenditure ‫ ٔفمح‬utility ‫ِٕفؼح‬
expenses ‫ زغاب‬، ‫ف‬١ٌ‫ ذىا‬value ّٓ‫ث‬٠ ، ‫ّح‬١‫ل‬
factors ًِ‫ا‬ٛ‫ ػ‬worth ‫غرسك‬٠

111
 Unit Three

account ‫ زغاب‬exact ‫غ‬ٛ‫ ِعث‬purchase order ‫غٍة ؽشاء‬

additional ٟ‫ إظاف‬exchange ‫عح‬٠‫ ِما‬reason ‫عثة‬

address ْ‫ا‬ٕٛ‫ ػ‬explain ‫ظر‬ٛ٠ receive ٍُ‫غر‬٠

attached ‫ٍِسك‬، ‫ ِشفك‬freedom to moveً‫ح اٌرٕم‬٠‫ زش‬records ‫عدالخ‬
available ‫فش‬ٛ‫ ِر‬harm ٞ‫ؤر‬٠ rendered ٍُ‫غ‬٠
belong to ٌٝ‫ إ‬ّٟ‫ٕر‬٠ in lieu of ِٓ ‫ تذال‬required ‫تح‬ٍٛ‫ِط‬
blame ٍَٛ٠ in return ً‫ تاٌّمات‬response ‫ة‬١‫غرد‬٠
bother ‫ضػح‬٠ include ّٓ‫رع‬٠ seller ‫تائغ‬
bulk ‫ ؽسٕح‬innocent ‫ء‬ٞ‫ تش‬send ً‫شع‬٠
buyer ٞ‫ ِؾرش‬insurance ٓ١ِ‫ ذأ‬shipping ٓ‫ؽس‬
charge ‫ٌح‬ّٛ‫ ػ‬interested in ‫رُ ب‬ِٙ showroom ‫غشفح اٌؼشض‬
communication ‫ اذصاي‬invoice ‫ ػطاء‬stock ْٚ‫اٌّخض‬
conditions ‫غ‬ٚ‫ ؽش‬mention ‫زوش‬٠ supply ‫ض‬ٙ‫د‬٠
confirm ‫ؤوذ‬٠ merchandise ‫ تعاػح‬suppose ‫فرشض‬٠
contract ‫ ػمذ‬mixers ‫ خالغاخ‬taxes ‫ظشائة‬
cooperation ْٚ‫ ذؼا‬obligations ‫ اٌرضاِاخ‬technical ٟٕ‫ف‬
cross check ‫ك ِرماغغ‬١‫ ذذل‬offer ‫ؼشض‬٠ textile ‫ح‬١‫ٔغ‬
delivery dates ً١‫ص‬ٛ‫ذ اٌر‬١‫اػ‬ِٛ packaging َ‫ح اٌشص‬١ٍّ‫ ػ‬the right to a ‫اغٕح‬ٌّٛ‫زك ا‬
nationality
depend on ٍٝ‫ؼرّذ ػ‬٠ payment ‫ اٌذفغ‬the right to privacy‫ح‬١‫ص‬ٛ‫زك اٌخص‬
detailing ً١‫ظر تاٌرفص‬ٛ٠ payment terms ‫غ اٌذفغ‬ٚ‫ ؽش‬travel ‫غافش‬٠
details ً١‫ ذفاص‬preexisting ‫د أصال‬ٛ‫خ‬ِٛ vendor ‫تائغ‬
door-to-door ‫ ِٓ اٌثاب ٌٍثاب‬preferred ً‫ ِفع‬viz.a.viz ً‫ِمات‬
due date ‫ػذ ِغرسك‬ِٛ prepare ‫سعش‬٠ volume ُ‫زد‬
duty ‫اخة‬ٚ prove ‫ثثد‬٠ warehouse ‫دع‬ٛ‫ِغر‬
estimate ‫ّح‬١‫ٓ ل‬١ّ‫ ذث‬provide ‫فش‬ٛ٠ whether ‫ّا إرا‬١‫ف‬

112
 Unit Four

a bill of lading ٓ‫ لائّح ؽس‬issue ‫غ ػائذاخ‬٠‫ س‬، ‫ح‬١‫لع‬

agent ً١‫و‬ٚ live ٟ‫ ز‬،ٓ‫غى‬٠
amounts ‫اخ‬١ّ‫ و‬logistics ‫اخ‬١‫ل‬ٛ‫ع‬
audience ‫س‬ّٛٙ‫ خ‬manufacturer ‫صازة اٌّصٕغ‬
broadly ‫اعغ‬ٚ ً‫ تؾى‬marketing ‫ك‬٠ٛ‫ذغ‬
burden ‫ ػةء‬means ً‫عائ‬ٚ
call for ‫طٍة‬٠ merchandise ‫ عٍغ‬، ‫ذداسج‬
channels ‫اخ‬ٕٛ‫ ل‬method ‫اج‬ِٕٙ ، ‫مح‬٠‫غش‬
choices ‫اساخ‬١‫ خ‬middlemen ‫عطاء‬ٌٛ‫ا‬
common ‫ ؽائغ‬model ‫رج‬ّٛٔ
consideration ‫ اػرثاس‬nearby ‫س‬ٚ‫ِدا‬، ‫ثا‬٠‫ذمش‬
consumer ‫ٍه‬ٙ‫ ِغر‬opportunities ‫فشؿ‬
conventional ٞ‫ذ‬١ٍ‫ ذم‬،ٟ‫ اصطالز‬pay ‫ذفغ‬٠
cost ‫ وٍفح‬perishable ْ‫ فا‬، ‫لاتً ٌٍفغاد‬
credit card ْ‫ تطالح االئرّا‬port ‫ِشفأ‬،‫ٕاء‬١ِ
delivery ً١‫ص‬ٛ‫ ذ‬،‫ إسعاي‬pre-paid ‫دفغ ِغثك‬
demonstration ‫ ِظا٘شج‬، ‫عاذ‬٠‫ إ‬primary ٟ‫ اترذائ‬، ٌٟٚ‫أ‬
display space ‫ ِغازح ػشض‬product ‫ِٕرح‬
distribution ‫غ‬٠‫ص‬ٛ‫ ذ‬profit ‫ستر‬
door-to-door ‫ اٌثاب‬ٌٝ‫ ِٓ اٌثاب إ‬promotional ٞ‫ض‬٠‫ذؼض‬
durable ًّ‫ ِرس‬provide ‫ض‬ٙ‫د‬٠ ، ‫فش‬ٛ٠
exactly ‫ تاٌعثػ‬purchase ‫ؽشاء‬
excellent ‫ ِّراص‬receive ٍُ‫غر‬٠ ،ً‫غرمث‬٠
expert ‫ش‬١‫ خث‬refrigerated ‫ظ تاٌثشاد‬ٛ‫ ِسف‬، ‫ِثشد‬
extra charge ‫ح‬١‫ٌح إظاف‬ّٛ‫ ػ‬relief ‫ إػأح‬،‫سازح‬
facilitate ًٙ‫غ‬٠ restrict ‫ذ‬١‫م‬٠
fee ‫ أخشج‬، ‫ؼ‬١‫ تمؾ‬retailer ‫تائغ تاٌّفشد‬
113
finally ‫شا‬١‫ أخ‬select ‫خراس‬٠
firms ‫ ؽشواخ‬services ‫خذِاخ‬
fitting room ‫اط‬١‫ غشفح اٌم‬shipment ٓ‫ؽسٓ تاٌغف‬
framework ًّ‫ إغاس ػ‬shipped ‫ْ تسشا‬ٛ‫ِؾس‬
garments ‫ ِالتظ‬significant َ‫ ٘ا‬، ‫ دالٌح‬ٚ‫ر‬
heavily ً١‫ ثم‬ٛ‫ ٔس‬ٍٝ‫ ػ‬storage ٓ٠‫ذخض‬
huge ً‫ ٘ائ‬، ُ‫ ظخ‬supplies ‫ضاخ‬١ٙ‫ذد‬
in front of ‫ح‬ٙ‫اخ‬ٌٛ‫ تا‬،َ‫ أِا‬terminology ‫ػٍُ اٌّصٍساخ‬
in turn ‫ تاٌرؼالة‬، ‫ ذثاػا‬ultimate ٟ‫ائ‬ٙٔ
include ّٓ‫رع‬٠ value ‫ّح‬١‫ل‬
intermediaries ‫عطح‬ٛ‫ ِشازً ِر‬warehousing ‫خضْ اٌغٍغ‬
involved ‫سغ‬ٛ‫ ِر‬wholesale ‫غ تاٌدٍّح‬١‫اٌث‬

114
 Unit Five

actual ٟ‫م‬١‫ زم‬expenses ‫ ٔفماخ‬pleased ‫س‬ٚ‫ِغش‬

add ‫ف‬١‫ع‬٠ factory ‫ ِصٕغ‬port ‫ٕاء‬١ِ
additional ٟ‫ إظاف‬feedback ‫ تغذية راجعة‬prepare ‫سعش‬٠
‫ مزدود‬،
administrator ‫ش‬٠‫ ِذ‬figure ‫ش‬ٙ‫ ِظ‬، ً‫ ؽى‬previous ‫عاتك‬
affect ‫ؤثش‬٠ file cabinet ‫ خضأح ٍِفاخ‬private ‫خاؿ‬
agenda ‫ي أػّاي‬ٚ‫ خذ‬files ‫ ٍِفاخ‬problem ‫ِؾىٍح‬
alphabetical ٞ‫ أتدذ‬flyer ‫ ٔؾشج‬procedures ‫إخشاءاخ‬
announcement ْ‫ إػال‬foreigners ‫ أخأة‬product ‫ٔاذح‬
apologize ‫ؼرزس‬٠ freedom of ‫ش‬١‫ح اٌرفى‬٠‫ زش‬profits ‫ائذ‬ٛ‫ف‬
thought
appointment ‫ػذ‬ِٛ freight ٓ‫ أخشج اٌؾس‬prominent ‫تاسص‬
approximate ٟ‫ث‬٠‫ ذمش‬get ٍٝ‫سصً ػ‬٠ promote ٟ‫شل‬٠ ، ‫ؼضص‬٠
available ‫فش‬ٛ‫ ِر‬goods ‫ تعائغ‬prompt ً‫ػاخ‬
believe ‫ؼرمذ‬٠ government ‫ِح‬ٛ‫ زى‬provider ‫ض‬ٙ‫ِد‬
bill ‫سج‬ٛ‫ فاذ‬grown-up ‫ تاٌغ‬purchase ‫ ؽشاء‬، ٞ‫ؾرش‬٠
board ‫زح‬ٌٛ hence ‫ ٌزا‬quarter ‫ستغ‬
bookkeeping ‫ ِغه اٌذفاذش‬hold ‫ؼمذ‬٠ raise ‫شفغ‬٠
business ًّ‫ ػ‬ideas ‫ أفىاس‬reasons ‫أعثاب‬
calendar ُ٠ٛ‫ ذم‬immediately ‫ زاال‬receive ٍُ‫غر‬٠
cargo ‫ٌح‬ّٛ‫ ز‬impose ‫فشض‬٠ record ً‫غد‬٠ ،ً‫عد‬
catalogue ‫س‬ٛ‫اْ ِص‬١‫ ت‬in the ‫ في‬rectify ‫ٕمر‬٠
meantime ‫الىقتالحاضز‬
change ‫ش‬١‫غ‬٠ include ّٓ‫رع‬٠ reduction ‫ط‬١‫ذخف‬
charge ‫ٌح‬ّٛ‫سًّ ػ‬٠ indent ٓ‫غ‬٠ ،‫فشض‬٠ reference ‫ ػاللح‬، ‫صٍح‬
chart ٟٔ‫ا‬١‫ي ت‬ٚ‫ خذ‬individual ٞ‫ فشد‬registration ً١‫ذغد‬
clients ‫والء‬ٚ information ‫ِاخ‬ٍٛ‫ ِؼ‬religion ٓ٠‫د‬

115
completion َ‫ إذّا‬insert ‫ذسج‬٠ reply ‫ سد‬،‫شد‬٠
contract ‫ ػمذ‬insist ‫صش‬٠ representative ‫ِّثً ؽشوح‬
correct ‫ر‬١‫ صس‬instructions ‫ّاخ‬١ٍ‫ ذؼ‬request ‫طٍة‬٠ ، ‫غٍة‬
courier ٟ‫ عاػ‬insurance ٓ١ِ‫ ذأ‬require ‫رطٍة‬٠
courtier ‫ خادَ اٌٍّه‬interest ‫ ِصٍسح‬resolve ً‫س‬٠
custom ‫ خّشن‬invite ٛ‫ذػ‬٠ retain ‫رزوش‬٠ ،‫سردض‬٠
customer ْٛ‫ صت‬invoice ‫سج‬ٛ‫ فاذ‬salary ‫ساذة‬
cut down ‫خفط‬٠ itinerary ‫ً اٌغائر‬١ٌ‫ د‬sales ‫ؼاخ‬١‫ِث‬
damage ‫ ضزر‬، ‫ دمار‬join ‫شتػ‬٠ schedule ‫تشٔاِح‬
dealings ‫ ِؼاِالخ‬lecture ‫ ِساظشج‬separately ‫تؾىً ِرفشق‬
defend ‫ذافغ‬٠ lists ُ‫ائ‬ٛ‫ ل‬services ‫خذِاخ‬
details ً١‫ ذفاص‬management ‫ إداسج‬subscription ‫غ‬١‫ل‬ٛ‫ ذ‬، ‫اؽرشان‬
discord ‫يتضا‬،‫ خالف‬marriage ‫اج‬ٚ‫ ص‬table of ‫ي‬ٚ‫خذ‬
‫رب‬ contents ‫اخ‬٠ٛ‫اٌّسر‬
discount ُ‫ خص‬marry ‫ج‬ٚ‫رض‬٠ tax ‫ثح‬٠‫ظش‬
dislike ٖ‫ىش‬٠ memo ‫ ِزوشج‬terms ‫د‬ٕٛ‫ت‬
dispute ‫رٕاصع‬٠ memorandum ‫ ِزوشج‬ticket ‫ذزوشج عفش‬
docks ‫ رصيف للسفن‬movies َ‫ أفال‬together ‫ح‬٠ٛ‫ع‬
document ‫مح‬١‫ث‬ٚ nap ‫ٌح‬ٍٛ١‫َ اٌم‬ٛٔ transfer ‫ أرماي‬، ً‫ٔم‬
doormat ‫ ػرثح اٌثاب‬negation ٟ‫ ٔف‬trip ‫سزٍح‬
earrings ‫ ألشاغ‬offer ‫ عزض‬، ‫ يعزض‬types ‫اع‬ٛٔ‫أ‬
effect ‫ أثش‬officious ّٟ‫ش سع‬١‫ غ‬unfortunately ‫ء اٌسع‬ٛ‫ٌغ‬
efficient ٟ‫ واف‬، ‫ فؼاي‬order ‫طٍة‬٠ ، ‫ غٍة‬urgently ‫سج ٍِسح‬ٛ‫تص‬
employ ‫ظف‬ٛ٠ organize ُ‫ٕظ‬٠ value ‫ّح‬١‫ل‬
error ‫ خطأ‬overdue ٖ‫ػذ‬ِٛ ‫ فاخ‬vendor ‫تائغ‬
essential ٞ‫٘ش‬ٛ‫ خ‬patience ‫س‬ٛ‫ صث‬volume ‫ِمذاس‬، ُ‫زد‬
esteem ‫ احتزام‬، ‫ تقديز‬payment ‫ دفغ‬waiter ‫ٔادي‬
estimate ُ١١‫ ذم‬، ٓ١ّ‫ ذث‬peace َ‫ عال‬welcome ‫ة‬١‫ ذشز‬،‫شزة‬٠
expect ‫لغ‬ٛ‫ر‬٠ personnel ‫ لغُ األفشاد‬yoghourt ٓ‫ٌث‬

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 Unit Six

aisle ‫ِّش‬
bars ْ‫ لعثا‬: ‫أػّذج‬
can ‫ػٍثح‬
caution ‫ززس‬
convenient ‫ر‬٠‫ ِش‬:‫ِٕاعة‬
cosmetics ً١ّ‫اد ذد‬ِٛ
credit card ْ‫تطالح ائرّا‬
cyber crimes ‫ح‬١ٔٚ‫خشائُ اٌىرش‬
discount ُ‫ زغ‬: ‫ط‬١‫ذخف‬
emerge ‫ش‬ٙ‫ظ‬٠
encrypted ‫ِؾفشج‬
exchange ‫اعرثذاي‬
fraud ‫اي‬١‫ازر‬
generate ‫ٌذ‬ٛ٠
indicate ٌٝ‫ش إ‬١‫ؾ‬٠
luxury ‫ذشف‬
package ‫سصِح‬
process ‫ح‬١ٍّ‫ػ‬
purchase ‫اخ‬٠‫ ِؾرش‬: ٞ‫ؾرش‬٠
purse ‫شج‬١‫ثح صغ‬١‫زم‬
receipt ‫صاي‬٠‫إ‬
resolve "‫دذ ٌٗ زال‬٠
shopping cart ‫ق‬ٛ‫ػشتح ذغ‬
transaction ‫د‬ٛ‫ً ٔم‬٠ٛ‫ح ذس‬١ٍّ‫ػ‬
tube ‫تح‬ٛ‫أٔث‬
verify ‫ؤوذ‬٠
vertical ٞ‫د‬ّٛ‫ػ‬
via ‫ك‬٠‫ ػٕطش‬: ‫ِٓ خالي‬
wallet ‫ِسفظح‬

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 Unit Seven

assume ‫فرشض‬٠
client ْٛ‫صت‬
compensation ‫عاخ‬٠ٛ‫ذؼ‬
contract ‫ػمذ‬
coverage ‫ح‬١‫ذغط‬
damage ‫ ذٍف‬،‫ظشس‬
disability ‫ػدض‬
facultative ٞ‫اس‬١‫اخر‬
financial ٌٟ‫ِا‬
form ‫اعرّاسج‬
hold off ‫رّغه تـ‬٠
insurance ٓ١ِ‫ذأ‬
insurer ِّٓ ِ ‫ُِ َؤ‬
liability )‫(اٌخغاسج إٌاذدح ػٓ ظشس‬،َ‫ اٌرضا‬،‫ح‬١ٌٚ‫ِغؤ‬
personal liability policy ‫ح‬١‫ح اٌؾخص‬١ٌٚ‫صح) اٌّغؤ‬١ٌٛ‫مح (ت‬١‫ث‬ٚ
Employer's liability ًّ‫ح سب اٌؼ‬١ٌٚ‫ِغؤ‬

public liability policy ‫بىليصة المسؤولية العامة‬

Professional liability ‫المسؤولية المهنية‬

livelihood ‫ؾح‬١‫ ِؼ‬،‫ِؼاػ‬
loss ‫خغاسج‬
partnership ِٓ‫ ؽشوح ذعا‬،‫ِؾاسوح‬
policy ٓ١ِ‫مح ذأ‬١‫ث‬ٚ
pool ‫زذ‬ٚ ، ‫خّغ‬
potential ًّ‫ ِسر‬، ٓ‫ِّى‬
premium ٓ١ِ‫لغػ ذأ‬
property ‫ِّرٍىاخ‬
quote ‫ش‬٠‫ذمذ‬
reinsurance ٓ١ِ‫إػادج ذأ‬
risk ‫خطش‬
run into ٗ‫دات‬٠ ،ٗ‫اخ‬ٛ٠
transfer ً‫ٔم‬
treaty ‫ اذفاق‬،‫ثاق‬١ِ
vandalism ‫ش‬١ِ‫ ذذ‬،‫ش ِرؼّذ ٌٍّّرٍىاخ‬١ِ‫ذذ‬

118