Notes, summaries, assignments, exams, and exercises for Other foreign languages for Primary education

Ability

Expressing ability with modal verbs:

• Can (present ability): Can you speak French?
• Will be able to (future ability): She will be able to speak French in two months.
• Could (past ability, unrealized potential): I could have gone to university when I was younger.
• Be able to (general ability): She is able to speak Chinese.
• Was/were able to (past ability, achieved action): We were able to escape the fire.
• Couldn't/were not able to (negative past ability): We couldn't/were not able to finish the project.

Possibility

Expressing degrees of possibility:

• May (higher probability): He may be in his office.
• Might (lower probability): She might be 30 years old.

Certainty

Expressing certainty or impossibility:

• Must (certainty): He must be over 70.
• Can't (impossibility)

Part 1: Financial Ratios and Metrics

Working Capital

Working Capital = Accounts Receivable + Stock - Accounts Payable

Net Short-Term Debt

Net Short-Term Debt = Short-Term Debt - Cash

Net Total Debt

Net Total Debt = Net Short-Term Debt + Long-Term Debt

Net Total Investment

Net Total Investment = Working Capital + Net Fixed Assets

Security Stock

Security Stock = Working Capital - Net Short-Term Debt

Average Collection Period (ACP)

ACP = [(Average Accounts Receivable) / (Revenues)] * 365

Average Sales Period (ASP)

ASP = [(Average Stock) / (Cost of Sales)] * 365

Purchases

Purchases = Cost of Sales + Stock2 - Stock1

Average Payment Period (APP)

APP = [(Average Accounts Payable) / (Purchases)] * 365

Financial Average Maturity

Financial Average Maturity = Sum of Averages

Cash

Mastering Formal Letters and Academic Essays

Formal Letter Structure and Etiquette

Formal letters require specific conventions for addressing and closing:

• Salutation: Begin with Dear Sir/Madam (if the recipient's name is unknown) or Dear Mr./Ms. [Surname] (if the name is known).
• Closing:
  • Use Yours faithfully if you started with Dear Sir/Madam.
  • Use Yours sincerely if you started with Dear Mr./Ms. [Surname].
• Signature: Your name should follow your signature.
• Paragraphing: Use separate paragraphs to state your purpose, provide details, and conclude.
• Opening: Clearly state the reason for writing the letter immediately.

Formal Letter Examples: Job Applications

Use these phrases when applying for a position:

• "I was interested in the advertisement in [newspaper/

Essential Vocabulary and Phrases

Financial and Personal Well-being

• Be well-off: To be in a good financial situation.
• Make ends meet: To have just enough money to cover expenses.
• Live from hand to mouth: To have barely enough money to survive.
• On the house: Offered for free, paid for by the establishment.
• Take pleasure in: To find enjoyment in something.
• Beyond my reach: Unattainable or too expensive.
• To date: Up until the present time.

Financial Terms

• Inherited: Received property or money after someone's death.
• Property: Real estate or possessions owned by someone.
• Bargain: Something bought at a lower price than usual.
• Refund: An amount of money returned.
• Borrowing: The act of taking a loan.
• Amount: A quantity of something, typically money.
• Receipt: A written

English Connectors and Linkers

1. Reason and Cause

(Razón o causa de algo) →

• Because / as / since (+ sentence)
• Because of / owing to / due to (+ noun)

2. Purpose

(Propósito o finalidad) →

• To / In order to / So as to (+ infinitive)
• In order that / So that (+ sentence with modal verb)

3. Exemplifying

(Aclarar lo que explicamos) →

• For example / for instance
• Such as... / like...

4. Additions

(Para añadir algo) →

• Moreover / Furthermore / Besides (Además)
• In addition to / as well as (+ noun or pronoun)

5. Result or Consequence

(Resultado o consecuencia de una acción) →

• Therefore (Por ello) / Consequently / For this reason / Thus
• As a result of (+ substantive or pronoun)

6. Contrast

→

• However / Nevertheless / On the contrary
• While / Whereas (Sentence with

First Payment Reminder: Outstanding Invoice

We are writing to request that you check the status of Invoice NX, dated the 16th. We are surprised that, as of today, we have not received your remittance, nor have we heard from you regarding this matter. Therefore, we would like to remind you that your outstanding balance amounts to €.

Addressing Payment Delays

We are convinced that the reason your payment is now three weeks overdue is that our bill has inadvertently been overlooked. We understand that you likely have a valid reason for this delay. Please let us know if there is any issue regarding this payment default.

Action Required

We look forward to receiving your remittance soon. Please make the necessary arrangements to send the aforementioned...

🔵 0. Zero Conditional

If + present simple, present simple

Used for general truths, scientific laws, and things that always happen.

• If you heat water to 100°C, it boils.

🔵 1. First Conditional

If + present simple, will + base verb

Used for possible future situations.

• If I study, I will pass the exam.

🔵 2. Second Conditional

If + past simple, would + base verb

Used for unreal or unlikely situations in the present or future.

• If I had more money, I would travel the world.

🔵 3. Third Conditional

If + had + past participle, would have + past participle

Used for impossible past situations (regrets).

• If I had studied, I would have passed.

🔶 Mixed Conditional: Type 3 → 2

(Past condition → present consequence)

If + had + participle, would + base verb

• If

BR= ________BCCC___________________

30(mes)o mes anterior(diario)

3 dias 0 se contando el 3

17 dias=60% los siguientes dias= 75%

BR= BCCP del mes anterior-Horas extras + Horas extras dels 12 mesos anteriors                        

               30(mes)o mes anterior(diario)           360 (Mensual) o 365

BR= __BCCP dels ultims 180 dies - Retribució per hores extras_

6 mesos si es retribució mensual 0 180 si és retribució diaria

Sense fills. 80% de l'(PREM + 1 /6.)   175% de l'IPREM + 1 /6.)
Un fill 107% de l'(PREM + 1 /6.) 200% de l'(PREM + 1 /6.)
Ds o més fills. 107% de l'(PREM + 1 /6) 225% de l'(PREM + 1 /6.)

Descompte Efectes

(430)                   a (700) i (477)

1.

Common Expressions

• be bound to: ser/estar seguro de que
• down to earth: con los pies en la tierra, realista, práctico
• get training: prepararse, formarse, recibir formación
• (have got) common sense: (tener) sentido común
• in charge of: a cargo de
• odd jobs: trabajillos, trabajos esporádicos
• run away: escaparse, marcharse
• see the point: encontrar/ver el sentido, entender el porqué
• steady job: trabajo fijo
• work well under pressure: trabajar bien bajo presión

Financial Terms

• Bankruptcy: banca rota, quiebra.
• Corporation tax: impuesto de sociedades (empresas...).
• Inheritance tax: impuesto de sucesiones (por heredar).
• Tax rebate: devolución fiscal.
• Postal order: giro postal.
• Miscellaneous costs: gastos diversos.
• Contingent expenses: gastos imprevistos.
• Wage: salario.