rédaction en anglais 461-134

Transcription

DEP Comptabilité
461-134
Rédaction
en
ANGLAIS
Corrigé
des exercices
...
Administration, commerce et informatique
RÉDACTION EN ANGLAIS
461-134
CORRIGÉ DES EXERCICES
ÉDITION REVUE ET MISE À JOUR 2009
Rédaction : Helen Elsworth
Révision pédagogique : Nicole Daigneault
Révision linguistique des données mises à jour : Françoise Labelle
Édition : Lyse Tanguay
Page couverture : BeauGraf
Gestion du projet : Nicole Daigneault
ÉDITION 2004
Rédaction : Rose Desjardins
Révision pédagogique : Helen Elsworth
Révision de contenu : Josée Chartrand
Révision linguistique : Gabriel Kabis et Natasha De Cruz
Correction d’épreuves : Gabriel Kabis
Expérimentation : Chantal Coulombe et Francine Fréchette
Édition : BeauGraf
Page couverture : BeauGraf
Pictogrammes : La Graff Design
Gestion du projet : Helen Elsworth
© Société de formation à distance des commissions scolaires du Québec
Tous droits de traduction et d’adaptation, en totalité ou en partie, réservés pour tous pays. Toute
reproduction par procédé mécanique ou électronique, y compris la microreproduction, est
interdite sans l’autorisation écrite d’un représentant dûment autorisé de la Société de formation
à distance des commissions scolaires du Québec.
Nonobstant cet énoncé, la SOFAD autorise tout centre de formation professionnelle ou
d’éducation des adultes qui utilise le guide de la SOFAD Rédaction en anglais à rendre disponible
sur son réseau ou son site Web le contenu du fichier PDF du corrigé, à le copier sur un support
externe ou à l’imprimer en tout ou en partie pour ses élèves.
Dépôt légal – 2009
Bibliothèque et Archives nationales du Québec
Bibliothèque et Archives Canada
ISBN : 978-2-89493-395-4
Octobre 2013
Table des matières
Chapitre 1 ..............................................................................................................................................C1.1
Chapitre 2 ..............................................................................................................................................C2.1
Chapitre 3 ..............................................................................................................................................C3.1
Chapitre 4 ..............................................................................................................................................C4.1
Chapitre 5 ..............................................................................................................................................C5.1
Chapitre 6 ..............................................................................................................................................C6.1
Chapitre 7 ..............................................................................................................................................C7.1
Chapitre 8 ..............................................................................................................................................C8.1
Chapitre 9 ..............................................................................................................................................C9.1
Chapitre 10 ..........................................................................................................................................C10.1
© SOFAD
C.3
TABLE DES
MATIÈRES
CORRIGÉ DU CHAPITRE 1
Mise en page
Exercice 1.1 Mettre en page une lettre en français
Les corrections sont surlignées.
EMBALLAGES DUTIL INC.
2400, RUE SAINTE-CATHERINE EST
MONTRÉAL (QUÉBEC) H2K 2J1
Téléphone 514 123-5599 - Télécopieur 514 123-5500
http://www.dutil.web.qc.ca - [email protected]
RECOMMANDÉ
Le 12 mars 20xx
Monsieur Jacques Berthiaume
Vérificateur
Beaudry, Jodoin & Associés
2232, rue Beaubien Est
Montréal (Québec) H2Y 1L1
Objet : Bilan au 31 décembre 20xx
Monsieur,
Nous accusons réception de votre lettre du 5 mars et regrettons vivement l’ erreur qui s’est glissée
lors de l’envoi de nos documents pour la vérification de nos états financiers.
Nous vous retournons donc, sous forme de tableau, le poste comptable des immobilisations , revu
et corrigé.
Immobilisations (en milliers de dollars ).
Coût $
Amortissement cumulé $
Terrains et bâtiments
10 372
5 999
Ameublement et équipement
15 591
12 261
Matériel informatique
84 598
58 258
Net $
4 373
3 330
26 340
Nous espérons que ces corrections ne retarderont pas outre mesure la production de nos états
financiers.
Nous vous remercions de votre collaboration et vous prions d’agréer, Monsieur, nos sincères
salutations.
Votre signature
Votre nom, commis comptable
Service de la comptabilité
© SOFAD
C1.1
TABLE DES
MATIÈRES
Rédaction en anglais
COMPTABILITÉ
(format réduit)
Emballages Dutil inc.
2400, rue Sainte-Catherine Est
Montréal (Québec) H2K 2J1
RECOMMANDÉ
Monsieur Jacques Berthiaume
Vérificateur
Beaudry, Jodoin & Associés
2232, rue Beaubien Est
Montréal (Québec) H2Y 1L1
Corrigez votre exercice à l’aide des impressions que vous avez faites, puis remplissez la grille
d’autoévaluation du guide d’apprentissage en respectant les tolérances acceptées.
De plus, vérifiez attentivement les points suivants :
Éléments de vérification
Avez-vous conservé les marges supérieure, inférieure, gauche et droite à 2,54 cm [1 po]?
Avez-vous fixé un taquet de tabulation à 1,27 cm [0,5 po] de la marge gauche pour les
retraits de paragraphe?
Avez-vous fixé un taquet de tabulation à 8,3 cm [3,3 po] pour la date et le bloc-signature?
Oui
Non
❑
❑
❑
❑
❑
❑
Vous pouvez inscrire vos initiales en majuscules, puis en minuscules, les deux groupes d’initiales
séparés par une barre oblique; vous pouvez aussi tout simplement les omettre, ce qui est
généralement le cas.
C1.2
© SOFAD
TABLE DES
MATIÈRES
CORRIGÉ DU CHAPITRE 1 Mise en page
Exercice 1.2 Insérer chaque partie de la lettre correctement
HARRISON KITCHEN SUPPLIER
5490 Lake Boulevard
Toronto, Ontario M3T 3T8
Telephone: 705 123-0964
Fax: 705 123-0965
Our reference: Client 5609
February 14, 20xx
URGENT
Mrs. Jackie Stuart
Lancaster and Sons Ltd.
836, boul. Goodness
Montréal (Québec) J1H 2L7
Dear Mrs. Stuart:
Subject: Order form 456
Concerning your telephone call about an order you placed three weeks ago, I must advise you that
we unfortunately never received it. It is possible that the order was lost in the mail, but whatever the
cause of the problem we regret your having to wait.
Once I confirmed that your order had not been received, I immediately contacted our supplier and
placed your order by telephone with the head of sales. He assured me that it would be sent out that
very day.
We apologize again for the inconvenience this lost order has caused you, and to show our goodwill
in this matter, I offer you a 10% discount on the next purchase with us. Simply attach the enclosed
coupon with your next order.
I will call you next Monday to schedule an appointment with the technician. We intend to do
everything possible to keep you as a faithful customer.
Sincerely yours,
Gerry Webster
Customer Service
GW/xx
Enclosure
© SOFAD
C1.3
TABLE DES
MATIÈRES
COMPTABILITÉ
Exercice 1.3 Insérer chaque partie de la lettre correctement
COMMUNICATIONS HARRY FORD
444, rue Desmond
Saint-Jean (Québec) B6D 1S2
450 123-2525
courriel : [email protected]
May 10, 20xx
REGISTERED
Computronics
12345 Bellevue Road
Regina (Saskatchewan) P5D 6U7
Dear Sir or Madam :
Subject: Computer system
I read your ad in last week’s Computer Magazine and some of the items presented are very
interesting.
As we are presently in the process of updating our computer equipment, we would like fuller details
on price, capabilities, warranty, technical assistance, and service contracts. We presently use five
computers and are considering purchasing five new ones.
Please have one of your representatives call me to determine if you can supply us with the computers
we need.
Sincerely,
Harry Ford
President
HF/xx
C1.4
© SOFAD
TABLE DES
MATIÈRES
Exercice 1.4 Disposer une lettre formelle avec un ton équilibré
(2 alignements)
VOITURES USAGÉES BURNS INC.
1029, boul. Conway Sud
Hull (Québec) K2V 5G7
819 123-2307
Our reference: Sales contract 54098-23
May 7, 20xx
XPRESSPOST
Mr. Lloyd Hammond
983, croissant Health
Gatineau (Québec) H3J 4K8
Dear Mr. Hammond:
Subject: Tire limited warranty
When it comes to customer billing and service, we usually take all the necessary precautions to be
accurate. But, as you pointed out in your telephone call yesterday, we made a mistake in the price of
installing a new set of tires.
Your original equipment is warranted to be free from defects in workmanship and material-related
conditions. The original tires became unserviceable due to a condition covered by the warranty and,
according to your contract, no charge should apply for replacing and balancing the new tires.
We are very sorry about any inconvenience this unfortunate mistake has caused you, and we hope this
situation has not damaged your confidence in our garage.
I am enclosing a cheque for the amount we owe you. If you have any questions or problems in the
future, please contact me personally, and I will do my best to help you.
Very truly yours,
Willis Burns
Owner
WB/xx
Enclosure
© SOFAD
C1.5
TABLE DES
MATIÈRES
COMPTABILITÉ
Exercice 1.5 Mettre en page une lettre
adressée à un destinataire bien connu (2 alignements)
FOURNITURES DE BUREAU PARKER
230, rue Conway
Lennoxville (Québec) J1N 5G7
819 123-3465 – [email protected]
July 18, 20xx
Mrs. Beattie Enright
Enright Publication
239, rue Wilson
North Hatley (Québec) J1H 3W4
Dear Beattie,
On July 8, we received your payment of $965.69 for printing and binding services. After checking your
file, we noticed that you have always paid well in advance of the 15th of each month.
Because of your promptness in settling your monthly account, we have decided to thank you in a
special way. Starting next month, we will deduct 3 percent from your monthly bill each time you pay
before the 15th.
We hope that this measure will encourage you to continue doing business with us.
Cordially,
Doreen Willis
Accountant
DW/xx
C1.6
© SOFAD
TABLE DES
MATIÈRES
Exercice 1.6 Préparer des enveloppes
Services Info inc.
4545, rue Dufferin
Sherbrooke (Québec) J3K 6Y9
PERSONAL
Mr. Donald Young
Young and Associates
1800 Galt Street
Toronto (Ontario) H6T 4R7
Services Info inc.
4545, rue Dufferin
Sherbrooke (Québec) J3K 6Y9
REGISTERED
PERSONAL
Mr. Richard Smith
Smith & Lalonde
5657 Diamond Street
London, SE14 6NW
GRANDE-BRETAGNE
© SOFAD
C1.7
TABLE DES
MATIÈRES
COMPTABILITÉ
Exercice 1.7 Faire la mise en page d’une lettre
et préparer une enveloppe (1 alignement)
SMITH & LALONDE
10800, rue King, bureau 200
Sherbrooke (Québec) J3R 5T7
Téléphone : 819 123-2124 – Télécopieur : 819 123-2125
[email protected]
May 25, 20xx
Mr. Steve Jones
Jones Enterprises
P.O. Box 2245
Mississauga (Ontario) N7Y 2D9
Dear Mr. Jones:
Subject: Your request for information on HVAC units
In response to your inquiry about the prices and credit conditions of HVAC units, we are pleased to
send you the information you requested. We consider it a great honour when potential customers ask
about products. It indicates that our advertising campaign is effective.
Our price for an 80 000 BTU HVAC unit is $7 800. The 100 000 BTU unit retails for $9 300. These prices
do not include GST and PST. A 10% discount is applied to orders of six units or more. We are certain
that you will not be able to find better prices for the same quality.
These units are guaranteed two years on parts and service. If problems occur during the guarantee
period, we assume the cost of sending you a technician to correct the problem. All sales are net
30 days. Arrangements can be made to open a credit account if satisfactory references are provided.
A credit account can speed up deliveries since we do not have to make a check each time a customer
asks for credit.
We thank you for your interest and look forward to receiving your order, which will be handled
promptly.
Sincerely yours,
Peter Smith
Sales Manager
PS/xx
C1.8
© SOFAD
TABLE DES
MATIÈRES
SMITH & LALONDE
10800, rue King, bureau 200
Sherbrooke (Québec) J3R 5T7
Mr. Steve Jones
Jones Enterprises
P.O. Box 2245
Mississauga (Ontario) N7Y 2D9
• Afin d’éviter des changements de ligne inopportuns, il faut utiliser les espaces insécables, par
exemple : $9o000, 30odays.
• Il faut tenir compte de certaines règles quant à l’espacement entre les mots, les chiffres, les
signes de ponctuation et les signes typographiques; au besoin, reportez-vous au tableau des
espacements à l’Annexe V du guide d’apprentissage.
© SOFAD
C1.9
TABLE DES
MATIÈRES
COMPTABILITÉ
Exercice 1.8 Disposer une note
MEMO TO ALL OFFICE PERSONNEL
From:
Doreen Willis, Personnel Manager
Date:
July 24, 20xx
Subject: Beattie Enright’s party
I would like to remind you that Beattie Enright’s party for her maternity leave will be held next Friday
at seven o’clock at the restaurant Au coin du feu. I would appreciate everyone’s presence. To help you
get to the restaurant, I have enclosed the address and a map.
Mrs. Turner is still collecting $5 from each employee so we can present Beattie with a gift on behalf
of the entire office staff at the party.
Enclosure
Exercice 1.9 Choisir le bon type de communication
1. E-mail ou Memorandum (Memo)
2. Letter
3. Letter
C1.10
© SOFAD
TABLE DES
MATIÈRES
Outils de rédaction
Exercice 2.1 Comprendre l’organisation du dictionnaire bilingue
Le corrigé de cet exercice est fait à partir du Dictionnaire de poche Français - Anglais / Anglais - Français
de Larousse-Bordas (1999). D’autres réponses sont possible si vous utilisez un autre dictionnaire.
1er mot : « étaler »
Partie de la définition
Signification
Étaler [
Entrée et prononciation phonétique
]
vt
Verbe transitif
1. [exposer] to display
Traduction dans le sens du mot « exposer »
2. [étendre] to spread out
Traduction dans le sens du mot « étendre »
3. [dans le temps] to stagger
Traduction dans le sens de « étaler dans le temps »
4. [mettre une couche de] to spread
Traduction de « mettre une couche de »
5. [exhiber] to parade
Traduction dans le sens de « exhiber »
✧ s’étaler
Sous-catégorie de verbe
vp
Verbe pronominal
1. [s’étendre] to spread
Traduction du sens « s’étendre »
2. [dans le temps]; s’~ (sur)
Traduction de « s’étaler dans le temps » ou to be spread
(over) sur une certaine période
3. Fam [tomber] to come a cropper
Traduction du sens familier « tomber »
Br, to fall flat on one’s face
Expression britannique
2e mot : « party »
Partie de la définition
Signification
Party [
Entrée et prononciation phonétique
]
✧ n -1. POL parti m.
Dans la catégorie grammaticale des noms, le sens
politique est « parti », nom masculin.
2. [social gathering] fête f, to have
OR throw a ~ donner une fête
Traduction de social gathering : réception f
Exemple d’expression utilisant le mot party
3. [group] groupe m.
Traduction dans le sens de group
4. JUR partie f.
Traduction dans le sens juridique
✧ vi inf faire la fête
Catégorie grammaticale des verbes intransitifs. On
traduit le verbe to party par l’expression familière « faire
la fête ».
© SOFAD
C2.1
TABLE DES
MATIÈRES
COMPTABILITÉ
Exercice 2.2 Traduire des termes français
à l’aide du dictionnaire bilingue
Mot à vérifier
(dans le sens de)
Traduction
Fonds
(ressources monétaires)
funds
Versement
(dépôt)
deposit
Solde
(d’un compte)
balance
savings
Économies
Devise
currency
(argent)
creditor
Créancier
Commander
(passer une commande)
to order
Nommer
(désigner à une fonction)
to appoint
purchase price
Prix d’achat
Découvert
(comptabilité)
deficit
Exercice 2.3 Chercher des règles de grammaire
Le corrigé de cet exercice est fait à partir de la Grammaire anglaise Harrap’s. D’autres réponses sont
possibles si vous utilisez une autre grammaire.
Règle
Section
Page
John is happier than Mary.
Les adjectifs,
la comparaison
61 -67
I always use the grammar.
Les adverbes,
le sens
72
She is a better secretary than I.
Les pronoms personnels :
sujet ou complément?
87 - 89
Paul goes to work.
Les verbes,
le présent simple
157
The job will be done before Friday.
Les prépositions
(before)
216
The page is not white but yellow.
Les conjonctions,
les conjonctions de coordination
224 -225
The pen is not mine.
Les articles,
l’article défini (the)
21-29
It’s hotter than last year.
Les adjectifs,
la comparaison
61 - 67
This is big enough.
Les adverbes,
les adverbes d’intensité
82 - 85
I’m talking to myself.
Les pronoms réfléchis,
le pronom employé comme attribut
96
C2.2
© SOFAD
TABLE DES
MATIÈRES
CORRIGÉ DU CHAPITRE 2 Outils de rédaction
Exercice 2.4 Corriger un texte à l’aide du correcteur du logiciel de
traitement de texte
WAYNE DONALD, DESIGNER
2309, rue Harrison
Coaticook (Québec) J0R 4Y8
Téléphone : 819 123-9876
Télécopieur : 819 123-9877
[email protected]
December 14, 20xx
Mr. Andrew Powers
Sales Coordinator
Smeltzer Floor Covering Experts Inc.
450 Allen Boulevard
Minneapolis, MN 34098
ÉTATS-UNIS
Dear Mr. Powers:
Subject : Request for quotation
I am interested in doing business with your company, but before changing my present supplier, I
have some questions to ask you about your company’s policies and products.
First of all, I would like to know your payment and credit terms, as well as the credit references you
require before granting credit.
Since we are in Québec, I would also like to have information on your shipment policies, the means
of transport you use, the costs for us and shipment time. Furthermore , I intend to order the most
popular tiles twice a year and I wonder if you could give me special discount.
I would appreciate a prompt reply, and ( enlever le deuxième )be assured that this information will
remain confidential. We look forward to developing a business partnership with you.
Cordially yours,
Wayne Donald
Owner
WD/xx
© SOFAD
C2.3
TABLE DES
MATIÈRES
COMPTABILITÉ
Exercice 2.5 Traduire des phrases à l’aide d’un site de traduction en ligne
Le site utilisé pour cet exercice est systransoft.com. Il se peut que les réponses diffèrent.
1. Nous avons constaté une erreur dans la facture.
We noted an error in the invoice.
2. Veuillez me contacter pour des renseignements supplémentaires.
Please contact me for additional information.
3. Nous aimerions connaître vos conditions de paiement.
We would like to know your terms of payment.
4. Nous n’avons pas reçu votre paiement.
We did not receive your payment.
5. Veuillez nous contacter dans les plus brefs délais.
Please contact us as soon as possible.
6. Nous vous remercions de votre collaboration.
We thank you for your collaboration.
7. Vous avez un solde impayé.
You have an unpaid balance.
8. Nous demandons un remboursement.
We ask for a refunding. (Ceci est une erreur. On devrait lire refund.)
9. Nous vous remercions pour la livraison de notre commande.
We thank you for the delivery for our order. (Ceci est une erreur. On devrait lire of our order)
10. Nous avions convenu d’un paiement partiel.
We had agreed on a partial payment.
C2.4
© SOFAD
TABLE DES
MATIÈRES
Exercice 2.6 Saisir une lettre à un alignement
avec un modèle électronique
PUBLICATIONS NORA INC.
5434, rue Christophe-Colomb
Montréal (Québec) H2H 3S9
Téléphone : 450 123-6767
Courriel : [email protected]
Site Web : http://www.nora.com
July 30, 20xx
Mr. Peter Koswick
Koswick Marketing
5736, 4e Avenue
Outremont (Québec) J4B 5T6
Dear Mr. Koswick:
Subject: Overdue account
We would like to inform you that we have not received your payment of $1 965.36, due July 15.
We remind you that late payment is subject to a 2% monthly interest charge. If you have any
questions regarding your invoice, please call me.
If you have already made payment, disregard this reminder. If not, please send us your payment
immediately.
Sincerely,
Your name
Accounting Clerk
/xx
c.c.: Mr. Jules Norbert, Credit Manager
© SOFAD
C2.5
TABLE DES
MATIÈRES
COMPTABILITÉ
Exercice 2.7 Saisir une lettre à deux alignements
Téléphone : 450 123-6767
August 14, 20xx
XPRESS POST
Mr. Peter Koswick
Koswick Marketing
5736, 4e Avenue
Dear Mr. Koswick:
Subject: Overdue account–Second reminder
Despite our previous letter, we still have not received your $1 965.36 payment for Invoice 56-326.
To keep your account in good standing, you must pay immediately. If you wish to make some
arrangements for payment, please call me. If we do not hear from you by August 24, we will suspend
all your credit privileges.
We thank you for turning your attention to this matter immediately.
Sincerely,
(Your name)
Accounting Clerk
/xx
c. c.: Mr. Jules Norbert, Credit Manager
C2.6
© SOFAD
TABLE DES
MATIÈRES
Exercice 2.8 Saisir une lettre à trois alignements
Téléphone : 450 123-6767
August 25, 20xx
REGISTERED
WITHOUT PREJUDICE
Mr. Peter Koswick
Koswick Marketing
5736, 4e Avenue
Dear Mr. Koswick:
Subject: Overdue account–Final reminder
As of today’s date, we have received no response to our previous letters regarding your
payment of $1 965.36, due since July 15.
Therefore, we must inform you that this is the final notice and if we do not receive payment
before September 14, we will place your file in the hands of our lawyers.
We urge you to settle this matter to avoid such proceedings.
Truly yours,
Jules Norbert
Credit Manager
JN/xx
© SOFAD
C2.7
TABLE DES
MATIÈRES
COMPTABILITÉ
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
C2.8
© SOFAD
TABLE DES
MATIÈRES
Rédaction de textes d’affaires
Exercice 3.1 Chercher les termes
Mot à chercher
Traduction
Actif
Assets
Bilan (de la situation financière)
Balance sheet
Capital
Capital
Client
Customer
Comptant
Cash
Débourser
To pay out
Déficit
Deficit
Encaisser
To cash (in), to collect
État financier
Financial statement
Facture
Invoice ou bill
Gains
earnings
Exercice 3.2 Insérer des termes relatifs à la comptabilité
1. In double-entry bookkeeping, we need two amounts: one on the debit side and one on the credit
side.
2. The inventory is all the materials and the products owned by a company.
3. Money that customers owe the company is the accounts receivable.
4. The money available for all small expenses is the petty cash.
5. A debt is an amount of money that we owe.
6. Money that businesses owe their suppliers is the accounts payable.
7. The trial balance is the list of all debits and credits.
8. The auditor is the person who examines all the records of a company.
9. The accountant is the person who is responsible for all the accounting records and statements.
10. A disbursement is a payment of an invoice.
© SOFAD
C3.1
TABLE DES
MATIÈRES
COMPTABILITÉ
Exercice 3.3 Mémoriser les différentes expressions
1. It depends on
2. I admit that
3. It would be unfair
4. At this moment, in time
5. Both
6. In the meantime
7. To keep in touch
8. I cannot possibly do it.
9. To try to reach
10. It is clear that
11. It is for this reason that
12. To take into account
13. At the moment
14. Likewise
15. Under no obligation
16. May I remind you that
17. To my mind
18. Like you, I believe that
19. To place an order
20. On behalf of
21. You must not forget to mention ou be sure to mention
22. To be wrong
23. I have no particular views
24. I advise you to
25. In the years to come
26. It is true that
27. In my opinion
28. It might not be a bad idea to
29. As you asked me to ou as requested
30. It is incorrect to say that
31. I do not agree with you
32. Unfortunately, I cannot
33. One may suppose that
34. At the time
35. I cannot help thinking that
C3.2
© SOFAD
TABLE DES
MATIÈRES
CORRIGÉ DU CHAPITRE 3 Rédaction de textes d’affaires
Exercice 3.4 Utiliser le mot juste
1. Frais ($)
fee, charge, toll
2. Location
rent, loan, lease
3. Information
advice, fact, instruction, information
4. Demander
to request, to ask (for), to demand
5. Rapport
report, statement, record, document
6. Prix
price, cost, rate, amount
7. Marchandise
merchandise, commodities, products, stock
8. Message
letter, note, message, communication
9. Achat
purchase, investment, acquisition
10. Rencontre
appointment, meeting, interview, rendez-vous
Exercice 3.5 Remplacer les mots inadéquats
1. Thank you for your $45 cheque. ou Thank you for your cheque of $45.
2. A copy of my résumé and two reference letters are enclosed.
3. Since (because, as) our plant is closed, your merchandise is on back order.
4. In case (if) you do not receive the order by next week, please let me know.
5. We understand your disappointment.
6. I have received (thank you for) your letter of January 25.
7. I will give you a 10% discount according to our agreement (as we agreed).
8. The technician is not available now.
9. We would like to know why you made the price increases in the last two months.
10. I will send you a copy soon (next week).
© SOFAD
C3.3
TABLE DES
MATIÈRES
COMPTABILITÉ
Exercice 3.6 Reconnaître les phrases simples
When I arrived at the office this morning, all the windows were wide open. I knew that something
was wrong since the janitor always closes and locks them before leaving, especially in January. I was
frightened because I was alone, and I did not know what had happened during the night. Entering
my boss’s office, I had a horrible surprise. All the files had been emptied. In addition, the door of the
safe was broken, and many papers lay on the floor. Finally, I understood that we had been robbed.
Not only was the money in the safe gone, but so was the complete file on the Smith Company, our
biggest customer. I phoned the police station. The receptionist told me to stay calm. It was not easy. I
was really scared because I imagined that the robbers could still be in the office. Since it took half an
hour for the police to arrive, I had a lot of time to get nervous and frozen. I caught a cold. Today, we
laugh about it, but I can tell you that I did not feel like smiling for a couple of weeks.
Exercice 3.7 Reconnaître les phrases
When I arrived at the office this morning, all the windows were wide open. I knew that something
was wrong since the janitor always closes and locks them before leaving, especially in January. I was
frightened because I was alone, and I did not know what had happened during the night. Entering
my boss’s office, I had a horrible surprise. All the files had been emptied. In addition, the door of the
safe was broken, and many papers lay on the floor. Finally, I understood that we had been robbed.
Not only was the money in the safe gone, but so was the complete file on the Smith Company, our
biggest customer. I phoned the police station. The receptionist told me to stay calm. It was not easy. I
was really scared because I imagined that the robbers could still be in the office. Since it took half an
hour for the police to arrive, I had a lot of time to get nervous and frozen. I caught a cold. Today, we
laugh about it, but I can tell you that I did not feel like smiling for a couple of weeks.
C3.4
© SOFAD
TABLE DES
MATIÈRES
Exercice 3.8 Éliminer les phrases simples
(Vos réponses peuvent différer.)
1. Since we will receive new products next month, not only will we have a new catalogue, but I will
also send you some revised order forms by next week.
2. As I have to type the budget report today, I am going to work in the conference room where
nobody will disturb me and where I will be quiet.
3. Nobody is working at the front desk this morning because the receptionist is sick.
4. I have to send a letter to this client and remind him that he did not pay last month’s statement.
5. I found a new job; however, I am sad to leave my fellow workers.
6. Although Fred is proud of the work done, he feels tired and thinks (that) he deserves a break for
the next two days.
7. The delivery address was not mentioned on the order form, so the merchandise was shipped to
your Montreal branch.
8. George will give you the code for the safe so that you can get the deposit.
9. You can work either on the annual conference or on the year-end financial report.
Exercice 3.9 Structurer des phrases
Today, we have a lot to do. This morning, we have three major jobs. First, we will prepare the clients’
orders because the mail is leaving at 10 a.m. Then, we have to type the correspondence for the golf
tournament. Lastly, we will prepare the cheques that we have to send to our suppliers next week.
Then, this afternoon, we will balance the petty cash and go to the bank to deposit money for the
employees’ cheques that will be signed tomorrow. Following that, we will transcribe the boss’s letters,
and finally, if we have time, we will clean the waiting-room.
© SOFAD
C3.5
TABLE DES
MATIÈRES
COMPTABILITÉ
Exercice 3.10 Utiliser des expressions positives.
1. We apologize again for the delay, and we notice that the item number you ordered indicated
12998-A instead of 456.
2. Thank you for the suggestion given in your letter of July 24.
3. In order to give credit on defective merchandise, we need a signed copy of the packing slip
including your customer number.
4. All our clients are very important, but the list you are talking about benefits those who buy at
least $25 000 annually. I will be glad to give you these benefits when your account reaches that
level.
5. I will ask the production manager to give me information about the new products we will receive
in September, and I will send it to you by next week.
6. We will process your order when you send us the correct order number.
7. The new accounting software you ordered will be available on September 30.
8. Your secretary gave me the wrong number for the paper item by mistake.
9. I would like to know your ordering policy. By following it, I will help you save precious time.
10. All item numbers on our price list have changed this year. I will send you a new catalogue with
our next delivery.
Exercice 3.11 Changer les phrases de la voix passive à la voix active
1. The President delivered the speech.
2. We will send you a refund.
3. The secretary typed and duplicated the memos, and the office manager posted them.
4. The analyst estimated that the project would last 18 months.
5. We checked the files and found three discrepancies.
6. We have checked our records and identified two invoices.
7. The committee is considering the proposal.
8. Mr. Dorset will announce the new policies at the meeting tomorrow.
9. A qualified technician did the repairs.
10. Mr. Prescot’s employees do not respect him.
C3.6
© SOFAD
TABLE DES
MATIÈRES
Exercice 3.12 Déterminer le contenu d’un paragraphe
1. Increase in wholesale cost of paper; increase in our prices; new price list to follow.
2. Congratulations on new opening in Alberta; we are also located in that area and can offer our
services.
3. Request for copy of credit policy and discount rates for cash on delivery.
4. Credit line increased to $10,000; terms of payment extended to 30 days.
5. Invitation to all sales staff to a golf tournament; date, place, telephone number for registration.
6. Request for an appointment; details of availability; request to confirm date and time.
7. Credit line over-extended; obligation to pay COD for future orders; credit will be re-established
when account is settled.
8. New Safari available next week; invitation to press conference and test drive.
9. Accounting studies completed in two weeks; offer services as an accounting clerk.
Exercice 3.13 Formuler des paragraphes
1. All employees are invited to a Christmas party. The supper and party will be held at the Restaurant
Da Tony, 349, rue King in Sherbrooke. Please confirm your presence with Martha before
December 10.
2. Next month, our delivery service will be closed from November 13 to 28, since we are moving our
office to a bigger and more appropriate location in the new shopping centre on Morgan Street.
Our services will resume on November 29, and we will be pleased to continue serving you.
3. I noticed that your Cheque 236 was not signed, and I sent it back to you for a signature. Could
you return it as soon as possible since your payment is one week overdue.
4. Unfortunately, the computer system your technician installed last week is out of service. Although
each program was working when he left, we are not even able to open the system now. Please
send the technician back before the end of the day.
5. I have been waiting for our new refrigerator for one month. You promised it would be delivered
within six days; consequently, I would like to cancel my Order 334.
© SOFAD
C3.7
TABLE DES
MATIÈRES
COMPTABILITÉ
Exercice 3.14 Utiliser des conjonctions dans les phrases
First of all, I want to thank you for your congratulations when I got a promotion last month.
In addition, I want to inform you that our ordering and delivery policy has changed.
From now on, when you place an order with Ginger Company, please write your customer number on
the order form, or mention it over the telephone before ordering. Consequently, we will be better
able to manage the back-ordered merchandise and delivery dates more efficiently.
Furthermore, we have not charged delivery fees since we opened eight years ago. Although you are
an important client, we are not able to assume the transportation fees anymore. So customers in the
Montréal region will be charged a $5 fee for every delivery made.
However, you will not have to pay it when you receive back-ordered merchandise.
Lastly, I hope these innovations will provide you with improved services.
Exercice 3.15 Démontrer de la courtoisie et de la bonne volonté
1. We would like to congratulate you on your recent promotion. We were pleased to learn that you
are the new Sales Manager, and we really know you deserve it.
2. As a result of your inability to meet the 30-day credit terms, we are sorry to inform you that your
credit line will not be increased.
3. Thank you for your order of May 7. We are sorry to inform you that the ordered items are on back
order; however, you should receive the merchandise three weeks from now.
4. In reference to your letter of May 1 concerning our prices and discounts, I am pleased to send you
our price list; furthermore, you should note that we give a 10% discount on every order paid cash
on delivery.
5. Thank you for your order. The goods have been sent today, so you should receive them within the
next two days.
C3.8
© SOFAD
TABLE DES
MATIÈRES
Exercice 3.16 Utiliser des approches personnelles et impersonnelles
1. I do apologize for the inconvenience the unsigned cheque has caused you.
2. Due to your excellent credit history with our company, we are pleased to increase your credit line
to $1 200.
3. We thank you for the confidence you have always had in our company. We want you to know we
are proud to be one of your business associates.
4. We will be moving our offices next week. Therefore, I will fax you our new address as soon as we
move into the new building.
5. I want to congratulate you for the birth of your son last Thursday. I wish you and your wife love
and joy with your new-born.
6. You recently ordered 300 pairs of shoes no. 2387. However, before delivering the merchandise, I
would like to know which colour you wish to receive.
7. Our statement shows an unpaid and overdue account for $2 398.46. Since our terms are net 60
days, we would appreciate a payment within the next week.
8. Your company has always maintained high standards, but the glasses we received last week were
not the top-quality ones we ordered. Nevertheless, we were charged the top-quality price.
9. We have received your request for a longer payment delay, and it has been submitted to our
accountant. After studying your account, we will send you an answer.
10. A mistake occurred when your order was prepared. Our delivery service will bring the right one
tomorrow and take back the wrong one.
© SOFAD
C3.9
TABLE DES
MATIÈRES
COMPTABILITÉ
Exercice 3.17 Rédiger l’introduction et la conclusion d’une lettre
Les ajouts proposés sont surlignés.
Willis 1
FOURNITURES WILLIS LTÉE
459, rue Andreas
Montréal (Québec) H3R 2W7
Téléphone : 514 123-0923
April 6, 20xx
Mrs. Lucy Douglas
Computer Services Inc.
3409 Armstrong Blvd.
Ottawa (Ontario) H3R 5T8
Dear Mrs. Douglas:
Subject: Items on back order
Thank you for your order we received this morning. We can send most of it right away; however,
two items will be late since we do not usually carry them in the store.
On your order form, you asked for:
– 25 erasers
– 40 packages of 8 x 11 white paper
– 12 ashtrays
– 2 office wastepaper baskets
– 50 red ink pens
We have the erasers, the pens and the paper in stock, and our delivery man will deliver your
merchandise this afternoon.
Nevertheless, since we do not keep ashtrays and wastepaper baskets in stock, you will receive them
next Monday directly by our supplier. You are a valuable customer, and we do not want you to be
penalized because of our stocking policy.
We hope the enclosed information is satisfactory. Please contact us if you need more details.
Very truly yours,
Paul Parker
Order Department
PP/xx
C3.10
© SOFAD
TABLE DES
MATIÈRES
Willis 2
FOURNITURES WILLIS LTÉE
459, rue Andreas
Montréal (Québec) H3R 2W7
Téléphone : 514 123-0923
April 2, 20xx
Mr. Dave Handsome
Blackburn inc.
3934, boul. Westmount
Montréal (Québec) H2T 8R7
Dear Mr. Handsome:
Subject: Information for new account
In your letter of March 30, you inquired about our ordering procedures, discounts, return policy, and
credit terms. I am pleased to send you this information.
Our ordering policy is very simple and easy to use. To begin with, please fill out the attached customer
application. Then, fill out the order forms enclosed, following the steps clearly indicated in large red
numbers. The orders can be placed at any time by mail, telephone, fax or electronic mail. We even
take orders on the weekends and holidays.
Concerning our credit terms, we offer a 30-day payment delay to our all customers. However, if you
pay within 10 days, we will give you an additional 5% rebate on the enclosed price list.
We look forward to doing business with you, and we will give your order all the attention it deserves.
Sincerely yours,
Paul Parker
Order Department
PP/xx
Enclosures 3
© SOFAD
C3.11
TABLE DES
MATIÈRES
COMPTABILITÉ
Exercice 3.18 Insérer les virgules aux bons endroits
1. Our professor is intelligent and interesting. (Aucune virgule)
2. I am confident that next year’s conference will be a success , but we have to send out invitations
a little earlier.
3. When Amanda went shopping for clothes , she bought a pair of shoes , three pairs of pants , and
four blouses.
4. This is excellent Chinese food! (Aucune virgule)
5. The students complained that the course was too hard , the teacher too boring , and the class
period too long.
6. The student , who was both a runner and a chess player , was awarded the first prize for academic
achievement.
7. You had better start looking for a part-time job , or you won’t have enough money to pay for
your studies.
8. By eight , ninety people had gathered in the meeting hall , waiting anxiously for the guest
speaker.
9. The travelers arrived from their journey hot , tired , and discouraged. (La dernière virgule est
facultative.)
10. You must write your compositions clearly , for your teacher has poor eyesight.
C3.12
© SOFAD
TABLE DES
MATIÈRES
Exercice 3.19 Insérer la ponctuation dans une lettre
MOBILIER DE BUREAU PLUS
889, boulevard Industriel
Granby (Québec) J6R 5W2
Téléphone : 450 123-3636
June 5 , 20xx
Mr . Thomas Green
89 East Cost Drive
Sudbury , Vermont 45962
ÉTATS-UNIS
Dear Mr. Green :
Thank you for your inquiry about our office furniture . In the enclosed catalogue you will find a large
selection of new products .
This year we feature more than 30 models of ergonomic chairs . In addition , you get the same quality
products , good value , and super service that Mobilier de Bureau Plus has offered for more than 50
years . And , as usual , you get our money-back satisfaction guarantee .
If you order before June 30 , you get something more : a $100 savings on your total order . Just
enclose the coupon from the catalogue with your order and we will deduct $100 from your invoice .
If you wish to order by telephone , call our toll-free number , 1 800 123-3636 , Monday through
Friday , from 9 a . m . to 9 p . m .
We look forward to serving you .
Sincerely yours ,
Albert Durand
Sales and Marketing Manager
AD / xx
© SOFAD
C3.13
TABLE DES
MATIÈRES
COMPTABILITÉ
Exercice 3.20 Utiliser des majuscules
UNIVERSAL
2645, boulevard Grande-Allée
Québec (Québec) G2R 2K8
Téléphone : 418 123-4568 — Télécopieur : 418 123-4569
Our reference: 531
April 15, 20xx
BY FAX: 506 123-4545
Mrs. Tammy Ranger
Muller Inc.
2345 Allan Drive
New Castel (Nouveau-Brunswick) N2R 3T7
Dear Mrs. Ranger:
Subject: Your Order 236
Thank you for your order of April 12. You will receive it within two days since we sent the
merchandise by Rapide Livraison this morning.
Nevertheless , the Trend photocopier you ordered will not be part of the shipment because the model
is not available, and the company does not produce it anymore. In spite of this, we have on hand
similar photocopiers made by Trianon AP-123 ($1 299) and Dianon 12-345 ($1 259) which have the
same basic characteristics. Our terms are usually net 30 days, but for the photocopier, you can take
advantage of deferred payments.
Please inform us of your decision as soon as possible, and please call if you need further information.
Truly yours,
Henry Samson
Delivery Department
HS /xx
C3.14
© SOFAD
TABLE DES
MATIÈRES
Exercice 3.21 Abréger des mots
1. COD ou c.o.d.
2. Fri.
3. May
4. Hon.
5. sq. ft.
6. mm
7. Mr.
8. 1st
9. dept.
10. O/S
11. g
12. Ltd.
13. PST
14. par.
15. Sept.
16. Messrs.
17. qty.
18. km
19. AL
20. Jr.
21. ON
22. Dr.
23. YT
24. t
25. Corp.
Exercice 3.22 Écrire correctement des nombres
1. Forty-five employees attended the grand opening of the new building.
2. (Aucun changement)
3. Could you add two more computers to my last order.
6. I will give you four more days to pay the amount due.
7. We have not gone to the movies for eleven years.
8. We trust that you will grant us the 10% reduction for bulk orders.
9. The shipment includes five cases.
10. This sum is in settlement of your Invoice 4762 less the 1 1/2 percent agreed for payments made
within 30 days.
© SOFAD
C3.15
TABLE DES
MATIÈRES
COMPTABILITÉ
Exercice 3.23 Corriger des phrases
1. The 4th annual sales meeting will be held on August 4 in Drummondville, Québec.
2. The person who spoke at the meeting in Ottawa was Dr. Gisèle Bonneau.
3. Have you read the article “Better Business” in last week’s edition of the Globe and Mail?
4. The new officers are as follows: Ronald Perron, President; Simone Marine, Vice-President; and
Raymond Bonsecours, Treasurer.
5. The marketing budget for next year (see Table 3 on page 4) is 5 percent of estimated sales.
6. By paying cash, you will be eligible for a 10% discount.
7. Can you meet with us at 10:30 a.m. on Wednesday, October 2 at the Sheraton Hotel?
8. Two applicants, namely Vicky Simpson and Karim Dorset, are being considered for the position
in the West Coast office.
9. The Chairman did not make the speech; he left it up to the Communications Manager.
10. The price of the calculator-style keyboards is $230.45 plus GST and PST.
C3.16
© SOFAD
TABLE DES
MATIÈRES
Révision de textes anglais
Exercice 4.1 Corriger une lettre
COMMUNICATIONS HARRY FORD
444, rue Desmond
Saint-Jean (Québec) B6D 1S2
Téléphone : 450 123-2525
courriel : [email protected]
June 8, 20xx
Mrs. Betty H an cock
Prestige C ommunications
9900 Westlake A venue
Dartmouth ( Nouvelle-Écosse ) D6L 9T5
Dear Mrs . Hancock :
Subject: Credit references
We have just rec ei ved a credit application from Shady Pines L td . giving your name as a referenc e.
We would appreciat e your answers to a few questions about this customer:
1. How long have you done business wi th him?
2. What are the credit terms currently allow ed ?
3. What are your comments about the re lia bility of the applicant?
We would appreciate your attention to this matter, and hop e for a prompt re s ponse by e-mail to the
above-mentioned a dd ress.
Sincerely your s ,
John W. Harbour
Credit M anager
JWH/xx
© SOFAD
C4.1
TABLE DES
MATIÈRES
COMPTABILITÉ
Exercice 4.2 Corriger une lettre
MOORE ET ASSOCIÉS
880, rue Broadway, bureau 100
Sherbrooke (Québec) L5M 7Y9
Téléphone : 819 123-3352
February 16, 20xx
Mrs. Jenny Cunnigan
Fleuriste Yvonne
125, rue King O uest
Sherbrooke (Qu é bec) J1G 3H9
Dear Mrs. Cunnigan :
Subject: Your credit application
We would lik e to thank you for your credit application of February 11. After checking your references,
we are sorry we ca nn ot grant your req u est.
The information we receive d from the credit bureau does not conform to our credit polic y . It seem s
you had proble ms with two of the reference s you furnished.
It will be possible to reconsider your application in the future. In the m ea ntime, we would hope to
establish a good business relationship on a cash basis.
Sincerely,
Margaret Gallager
Sales Manager
MG/xx
C4.2
© SOFAD
TABLE DES
MATIÈRES
CORRIGÉ DU CHAPITRE 4 Révision de textes anglais
Exercice 4.3 Trouver le sens de mots ayant une prononciation similaire
a) Accede (to)
agréer
Exceed (to)
dépasser
b) Accept (to)
accepter
Except
c) Bare
à l’exception de
nu
Bear
ours
d) Cite (to)
citer
Site
site
Sight
vue
e) Dye
Die (to)
f) Formally
Formerly
g) Precede (to)
Proceed (to)
h) Principle
Principal
i) Right
teinture
mourir
formellement
autrefois
avoir préséance sur
avancer
principe
principal, directeur d’école
droit, correct
Rite
rite
Write (to)
écrire
j) Stationery
papeterie
Stationary
immobile
© SOFAD
C4.3
TABLE DES
MATIÈRES
COMPTABILITÉ
Exercice 4.4 Transcrire et disposer une lettre
MOORE ET ASSOCIÉS
Téléphone : 819 123-3352
Our reference: 532-02
September 13, 20xx
XPRESSPOST
Mr. John Turner
9850 Plymouth Street
Chicago IL 90012
ÉTATS-UNIS
Dear Mr. Turner:
We received your letter dated September 9 asking for a complete refund regarding your purchase of
an air conditioning unit model R56.
We are sorry to inform you that your request does not qualify for our 90-day complete refund policy.
If there is a problem with this unit, we will be glad to send our technicians to repair it.
Please accept our apologies, and feel free to let us know how we can be of any help.
Yours truly,
Angela Pullman
Customer Service Manager
AP/xx
C4.4
© SOFAD
TABLE DES
MATIÈRES
CORRIGÉ DU CHAPITRE 4 Révision de textes anglais
Exercice 4.5 Transcrire et disposer une lettre
MOORE ET ASSOCIÉS
Téléphone : 819 123-3352
Our reference: 511
September 12, 20xx
Mrs. Joan Redcliffe
President
Vartech Inc.
4554 Virginia Drive
Toronto (Ontario) M2C 1S3
Dear Mrs. Redcliffe:
I attended the National Home Furnishing Fair in Toronto last week and I was very impressed with your
new line of products.
Your personnel gave me useful advice but could not provide me with your newest catalogue.
I would really like to receive a copy by mail.
Yours truly,
Anthony Perkins
Vice-President
AP/xx
© SOFAD
C4.5
TABLE DES
MATIÈRES
COMPTABILITÉ
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
C4.6
© SOFAD
TABLE DES
MATIÈRES
Organisation du travail
Exercice 5.1 Identifier les destinataires principal et secondaire
1. Destinataire principal : Mr. James Dean (client)
Destinataire secondaire : M. Pierre Thibault (collègue, supérieur)
2. Destinataire principal : Directeurs de succursales (collègues, supérieurs)
Destinataires secondaires : Mme Ginette Rivard, directrice de la comptabilité et les
superviseurs des différents services (collègues, supérieurs)
3. Destinataire principal : Mrs. Joanna Crane (fournisseur)
Exercice 5.2 Déterminer les différents types de lettres
1. Mauvaises nouvelles
2. Information
3. Persuasion
4. Persuasion
5. Information
6. Mauvaises nouvelles
7. Persuasion
8. Information
9. Information
10. Persuasion
© SOFAD
C5.1
TABLE DES
MATIÈRES
COMPTABILITÉ
Exercice 5.3 Organiser son travail
Références :
Numéro de dossier : 345-567
Lieu et date :
June 11, 20xx
Mention d’acheminement ou
nature de l’envoi :
Vedette :
Mr. Bob Smith
Smith and Bros.
1290 Young Street
Toronto (Ontario) M7R 1D2
Appel :
Dear Mr. Smith:
Objet :
Overdue account
Introduction :
Compte de 3 680 $ en souffrance de 60 jours au 31 mai.
Développement :
• Explication des intérêts mensuels de 2 % sur les montants en
souffrance.
• Demande de paiement.
Conclusion :
Incitation à payer en partie ou en totalité dans les prochains
jours.
Salutation :
Sincerely,
Nom et titre du signataire :
Marielle Lemieux
Credit Manager
Initiales d’identification :
ML/xx
Pièces jointes :
Copie conforme :
Post-scriptum :
Temps estimé :
45 minutes
Termes à traduire :
État de compte
En souffrance
Intérêts mensuels
Temps alloué à la tâche :
Différence entre le temps
estimé et le temps réel :
C5.2
© SOFAD
TABLE DES
MATIÈRES
Lettres pour le service de la comptabilité
Exercice 6.1
Rédiger une demande de confirmation de solde (courriel)
Plan français
Références :
Date :
Mentions spéciales :
Vedette :
[email protected]
Appel :
Dear Mr. Bailey:
Objet :
Account balance
Introduction :
Demande de renseignements concernant le solde d’un prêt
hypothécaire.
Développement :
• Raison de la demande (vente de l’immeuble).
• Demande de confirmation du solde à payer, capital et
intérêts.
• Besoin de ces renseignements avant de signer le contrat avec
une agence immobilière.
• Demande d’une réponse par courriel.
Conclusion :
Attente d’une réponse rapide.
Salutation :
Regards,
Signature :
(Votre nom)
Accounting Clerk
Pièces jointes :
Copie conforme :
Post-scriptum :
© SOFAD
C6.1
TABLE DES
MATIÈRES
COMPTABILITÉ
Plan anglais
References:
Date:
Special notations:
Inside address:
[email protected]
Salutation:
Dear Mr. Bailey:
Subject line:
Account balance
Introduction:
Request for information concerning our mortgage loan.
Development:
• Reason for the request (sale of the building).
• Request for balance due, principal and interest.
• This information is necessary before signing a contract with a
real estate brokerage firm.
• Request to send information by e-mail.
Conclusion:
Thank you for your assistance.
Complimentary closing:
Regards,
Writer’s identification:
(Votre nom)
Accounting Clerk
Reference initials:
Enclosure notation:
Copy notation:
Postscript:
C6.2
© SOFAD
TABLE DES
MATIÈRES
CORRIGÉ DU CHAPITRE 6 Lettres pour le service de la comptabilité
TO:
John Bailey < [email protected] >
SUBJECT:
Account balance
Dear Mr. Bailey:
We are in the process of selling our building at 98 Beacon Street, Scarborough (Ontario) M3V 6Y5, for
which we require some information about our mortgage loan.
We would like to know the exact amount of the balance, principal and interest, before we sign a
contract with a real estate brokerage firm. Could you please send us this information by return e-mail.
Thank you for your assistance.
Regards,
(Votre nom)
Accounting Clerk
INFOGESTION XYZ
Tel.: 819 123-8000
www.infogestionxyz.ca
© SOFAD
C6.3
TABLE DES
MATIÈRES
COMPTABILITÉ
Exercice 6.2
Rédiger une réponse à une confirmation de solde
Plan français
Références :
March 3, 20xx
Date :
Vedette :
Ms. Samantha Purdell
CICC
6500 Reliance Road
Windsor (Ontario) M5F 6Y7
Appel :
Dear Ms. Purdell:
Objet :
Account balance
Introduction :
Remerciement pour l’appel téléphonique.
Développement :
• Deux factures totalisant 890,91 $ sont toujours impayées.
• Facture 3646 au montant de 636,23 $ et facture 4206 au
montant de 254,68 $ en souffrance.
• Copies des factures sont jointes à la lettre.
Conclusion :
Paiement doit être reçu avant le 15 mars pour éviter de payer
des intérêts.
Salutation :
Sincerely,
Signature :
(Votre nom)
Accounting Clerk
/xx
Pièces jointes :
Enclosures 2
Copie conforme :
Mrs. Yvette Labonté, Accounts Receivable Supervisor
Post-scriptum :
C6.4
© SOFAD
TABLE DES
MATIÈRES
Plan anglais
References:
Date:
March 3, 20xx
Special notations:
Inside address:
CICC
6500 Reliance Road
Salutation:
Dear Ms. Purdell:
Subject line:
Account balance
Introduction:
Thank you for your phone call.
Development:
• Two unpaid invoices totalling $890.91 are still unpaid.
• Invoice 3646 has an unpaid balance of $636.23 and Invoice 4206
is still outstanding for $254.68.
• Copies of the invoices are enclosed.
Conclusion:
Payment must be completed before March 15 to avoid paying
interest charges.
Sincerely,
(Votre nom)
Accounting Clerk
Reference initials:
/xx
Enclosure notation:
Enclosures 2
Copy notation:
Mrs. Yvette Labonté, Accounts Receivable Supervisor
Postscript:
© SOFAD
C6.5
TABLE DES
MATIÈRES
COMPTABILITÉ
INFOGESTION XYZ
Services comptables informatisés
3435, boul. St-Henri
Drummondville (Québec) H8B 3R4
Téléphone : 819 123-8000
March 3, 20xx
CICC
6500 Reliance Road
Dear Ms. Purdell:
Subject: Account balance
Thank you for your phone call of yesterday about your account balance.
After checking your file, we found two unpaid invoices totalling $890.91. Invoice 3646 has an unpaid
balance of $636.23, and Invoice 4206 is still outstanding for an amount of $254.68. Copies of the
invoices are enclosed for your information.
To avoid paying interest charges, you must complete payment before March 15, 20xx. If you have any
questions concerning your account, I will be glad to help.
Sincerely,
(Your name)
Accounting Clerk
/xx
Enclosures1 2
c.c.: Mrs. Yvette Labonté, Accounts Receivable Supervisor
(Un √ est ajouté sur la copie de Mme Labonté seulement.)
1. Avez-vous pensé à mettre Enclosures au pluriel? Vous avez deux factures à joindre à cette lettre.
C6.6
© SOFAD
TABLE DES
MATIÈRES
Exercice 6.3
Rédiger une demande de renseignements sur les conditions
de paiement
Plan français
Références :
Date :
February 20, 20xx
Vedette :
Mrs. Jennifer Smokey
Sales Manager
Alpha Corporation
4509 Whipple Street West
Vancouver (Colombie-Britannique) K4R 2W7
Appel :
Dear Mrs. Smokey:
Objet :
Alpha Accounting 9.0
Introduction :
Référence et raisons qui motivent la demande.
Développement :
Renseignements demandés :
– privilèges de crédit offerts aux nouveaux clients;
– termes de paiement;
– délais de livraison;
– fiche technique du produit.
Conclusion :
Demande d’une liste de prix et détails des conditions de vente
par télécopieur.
Salutation :
Sincerely,
Signature :
(Votre nom)
Accounting Clerk
/xx
Pièces jointes :
Copie conforme :
Post-scriptum :
© SOFAD
C6.7
TABLE DES
MATIÈRES
COMPTABILITÉ
Plan anglais
References:
Date:
February 20, 20xx
Special notations:
Inside address:
Sales Manager
Alpha Corporation
Salutation:
Dear Mrs. Smokey:
Subject line:
Alpha Accounting 9.0
Introduction:
Reference to the magazine advertisement.
Development:
Request information about:
– credit privileges for new customers;
– terms of payment;
– delivery time;
– technical information about the product.
Conclusion:
Request for a price list and terms of sale to be sent by fax.
Sincerely,
(Votre nom)
Accounting Clerk
Reference initials:
/xx
Enclosure notation:
Copy notation:
Postscript:
C6.8
© SOFAD
TABLE DES
MATIÈRES
INFOGESTION XYZ
Téléphone : 819 123-8000
February 20, 20xx
Sales Manager
Alpha Corporation
Dear Mrs. Smokey:
Subject: Alpha Accounting 9.0
We saw your ad in last month’s issue of Computer Magazine and would like to have more
information about your new Alpha Accounting 9.0 software.
However, before ordering, we would like to know if you offer credit privileges for new
customers and, if so, your terms of payment. Also, we need to know your delivery time and any other
technical information about this product.
Could you please send us a price list and details of your terms of sale as soon as possible by fax
at 819 123-8010?
Sincerely,
Signature
(Your name)
Accounting Clerk
/xx
© SOFAD
C6.9
TABLE DES
MATIÈRES
COMPTABILITÉ
Exercice 6.4
À l’aide d’un modèle électronique, rédiger une réponse
à une demande de renseignements
sur les conditions de paiement
INFOGESTION XYZ
Téléphone : 819 123-8000
February 11, 20xx
Ms. Sylvia Roberts
Distribution Polack
4598, rue Fullum
Huntingdon (Québec) H8G 9R3
Dear Ms. Roberts:
Subject: Terms of payment
Thanks for your inquiry about our product and services. We are pleased to provide the
information you requested.
Our terms of payment include a 2% discount if you pay within 15 days, net 30 days. We charge
1.5% monthly interest for all past-due balances. All our software can be delivered within two days.
Furthermore, we grant a 10% discount on a purchase volume of $3 000.
Our firm not only distributes the Accounting-Pro software but also specializes in training
employees. Furthermore, we can provide you with excellent service for all your financial planning
needs.
Our Sales Representative, Michel Cyr, will contact you next week and will be happy to give any
additional information you may need about discount, volume rebate, and any other services we can
offer you.
Sincerely,
Raymond Guilbert
Computer Systems Manager
RG/xx
c.c.: Mr. Michel Cyr, Sales Representative
(Un √ est ajouté sur la copie de M. Cyr seulement.)
C6.10
© SOFAD
TABLE DES
MATIÈRES
Exercice 6.5
Rédiger une demande de crédit
Plan français
Références :
Date :
May 25, 20xx
CONFIDENTIAL
Vedette :
Mr. Peter Wong
Credit Manager
Alpha Corporation
Appel :
Dear Mr. Wong:
Objet :
Request for credit
Introduction :
Référence à la commande passée et aux conditions de crédit.
Développement :
• Explication de la situation présente.
• Demande d’une extension de crédit.
Conclusion :
Souhait d’une réponse favorable.
Salutation :
Sincerely,
Signature :
Pierre Borduas
Director of Finance
PB/xx
Pièces jointes :
Copie conforme :
Post-scriptum :
© SOFAD
C6.11
TABLE DES
MATIÈRES
COMPTABILITÉ
Plan anglais
References:
Date:
May 25, 20xx
Special notations:
CONFIDENTIAL
Inside address:
Mr. Peter Wong
Credit Manager
Alpha Corporation
Salutation:
Dear Mr. Wong:
Subject line:
Request for credit
Introduction:
Reminder of terms of credit.
Development:
• Explanation of the situation.
• Request for a credit extension.
Conclusion:
Hope that this request will be granted.
Sincerely,
Pierre Borduas
Director of Finance
Reference initials:
PB/xx
Enclosure notation:
Copy notation:
Postscript:
C6.12
© SOFAD
TABLE DES
MATIÈRES
INFOGESTION XYZ
Téléphone : 819 123-8000
May 25, 20xx
CONFIDENTIAL
Mr. Peter Wong
Credit Manager
Alpha Corporation
Dear Mr. Wong:
Subject: Request for credit
Last year, when we purchased new computers, we agreed to settle the amount in 24 monthly
instalments. From the beginning, we have met our requirements without exception.
Last month, our offices were damaged by an unexpected storm. Even though our insurance covers
most of the repair expenses, we still have to pay some. For that reason, we are asking you to delay
our payments for two months, after which time we will get back on schedule.
We hope that you will grant our credit request based on the good business relations we have had so
far.
Sincerely,
Pierre Borduas
Director of Finance
PB/xx
© SOFAD
C6.13
TABLE DES
MATIÈRES
COMPTABILITÉ
Exercice 6.6
À l’aide d’un modèle électronique, rédiger une demande
de renseignements sur la solvabilité
INFOGESTION XYZ
Téléphone : 819 123-8000
April 7, 20xx
CONFIDENTIAL
Ms. Judy Barrett, President
Barrett Marketing Ltd.
78–6th Avenue
Toronto (Ontario) L7M 4G6
Dear Ms. Barrett:
Subject: Request for credit references
Mr. Philip Trenton from Entertainment-On-Line Inc. has requested credit privileges for his company
and has given us your name as a credit reference.
We would appreciate your answers to a few questions about this customer:
•
•
•
•
•
How long have you done business with this company?
What are the credit terms currently allowed?
How punctual is Mr. Trenton in making his payments?
What is your opinion on this company’s reliability?
Can you provide any advice or information that could be useful to us?
We would appreciate a prompt response by fax at 819 123-8010.
Thank you for your cooperation in this matter. We will make sure that all information is treated
confidentially.
Sincerely yours,
Jérôme Choquette
Credit Manager
JC/xx
C6.14
© SOFAD
TABLE DES
MATIÈRES
Exercice 6.7
Rédiger une approbation de crédit
Plan français
Références :
Date :
March 3, 20xx
Vedette :
Mr. Philip Ford
Infotronics Inc.
4212 Cavendish Street
Cornwall (Ontario) L7Y 3H7
Appel :
Dear Mr. Ford:
Objet :
Credit application
Introduction :
Réponse favorable à la demande de crédit.
Développement :
• Termes de conditions de crédit.
• Nom du représentant des ventes qui s’occupera de son
compte.
Conclusion :
Souhait de servir le client.
Salutation :
Sincerely,
Signature :
Jérôme Choquette
Credit Manager
JC/xx
Pièces jointes :
Copie conforme :
Ms. Roxanna Scott, Sales Representative
Post-scriptum :
© SOFAD
C6.15
TABLE DES
MATIÈRES
COMPTABILITÉ
Plan anglais
References:
Date:
March 3, 20xx
Special notations:
Inside address:
Mr. Philip Ford
Infotronics Inc.
Salutation:
Dear Mr. Ford:
Subject line:
Credit application
Introduction:
Approval of request for credit.
Development:
• Credit terms.
• Details of sales representative who will serve this customer.
Conclusion:
Pleasure to serve the customer.
Sincerely,
Jérôme Choquette
Credit Manager
Reference initials:
JC/xx
Enclosure notation:
Copy notation:
Postscript:
C6.16
© SOFAD
Ms. Roxanna Scott, Sales Representative
TABLE DES
MATIÈRES
INFOGESTION XYZ
Téléphone : 819 123-8000
March 3, 20xx
Mr. Philip Ford
Infotronics Inc.
Dear Mr. Ford:
Subject: Credit application
Welcome to Infogestion XYZ! We accept your credit application with pleasure.
We are proud to count you as one of our privileged customers. Your credit limit has been established
at $20 000, with billing terms of 2% discount for payment within 10 days, net 30 days. We charge a
1.5% monthly interest on all past-due balances.
Your Sales Representative is Ms. Roxanna Scott. You can reach her at this toll-free number:
1 800 123-8000. If you have any questions, she will be glad to help you.
We welcome the opportunity to serve you and look forward to a long business relationship.
Sincerely,
Jérôme Choquette
Credit Manager
JC/xx
c.c.: Ms. Roxanna Scott, Sales Representative
© SOFAD
C6.17
TABLE DES
MATIÈRES
COMPTABILITÉ
Exercice 6.8
Rédiger un refus de crédit
Plan français
Références :
Date :
April 10, 20xx
CONFIDENTIAL
Vedette :
Mr. Philip Trenton
Entertainment-On-Line Inc.
2389, rue Durocher
Westmount (Québec) J2G 6Y8
Appel :
Dear Mr. Trenton:
Objet :
Request for credit
Introduction :
• Remerciement pour la demande de crédit.
• Réponse négative.
Développement :
• L’information reçue n’est pas conforme à la politique de
crédit.
• Remerciement pour l’intérêt démontré vis-à-vis des produits
et services.
• Prêt à reconsidérer la demande de crédit lorsque la situation
changera.
Conclusion :
Invitation à servir le client sur une modalité de paiement
comptant.
Salutation :
Sincerely,
Signature :
Jérôme Choquette
Credit Manager
JC/xx
Pièces jointes :
Copie conforme :
Post-scriptum :
C6.18
© SOFAD
TABLE DES
MATIÈRES
Plan anglais
References:
Date:
April 10, 20xx
Special notations:
CONFIDENTIAL
Inside address:
Mr. Philip Trenton
2389, rue Durocher
Salutation:
Dear Mr. Trenton:
Subject line:
Request for credit
Introduction:
• Thank you for applying for credit.
Development:
• Information received does not conform to our credit policy.
• Thank you for the interest in our products and services.
• We will reconsider the credit application when your situation
changes.
Conclusion:
It will be a pleasure to serve you on a cash basis.
Sincerely,
Jérôme Choquette
Credit Manager
Reference initials:
JC/xx
Enclosure notation:
Copy notation:
Postscript:
© SOFAD
C6.19
TABLE DES
MATIÈRES
COMPTABILITÉ
INFOGESTION XYZ
Téléphone : 819 123-8000
April 10, 20xx
CONFIDENTIAL
Mr. Philip Trenton
2389, rue Durocher
Dear Mr. Trenton:
Subject: Request for credit
We would like to thank you for taking the time to apply for credit with Infogestion XYZ.
However, after checking your references, we are sorry we cannot grant your request.
We are grateful for your interest in our products and services but the information we received
does not conform to our credit policy. Under these circumstances, we cannot give you credit privileges.
Of course, we would be glad to reconsider your credit application when your situation
changes.
In the meantime, it will be a pleasure to serve you and provide you with quality products and
services on a cash basis.
Sincerely,
Jérôme Choquette
Credit Manager
JC/xx
C6.20
© SOFAD
TABLE DES
MATIÈRES
Exercice 6.9
Rédiger une lettre de relance
Plan français
Références :
Invoice 5462
Date :
July 12, 20xx
Vedette :
Mr. Georges Fagnoul
Fagnoul Refrigeration Inc.
45 Maple Street
Cornwall (Ontario) H2Y 3H9
Appel :
Dear Mr. Fagnoul:
Objet :
Overdue account–second reminder
Introduction :
• Référence à la lettre du 12 juin.
• Compte toujours impayé au montant de 2 546,27 $.
Développement :
• Invitation à entrer en contact avec nous pour examiner un
nouvel échéancier de paiement.
• Demande de paiement dans les plus brefs délais.
• Intention d’envisager d’autres mesures si non-paiement
avant le 27 juillet.
Conclusion :
Ne pas tenir compte de l’avis si le paiement a déjà été envoyé.
Salutation :
Sincerely yours,
Signature :
Jérôme Choquette
Credit Manager
JC/xx
Pièces jointes :
Copie conforme :
Post-scriptum :
© SOFAD
C6.21
TABLE DES
MATIÈRES
COMPTABILITÉ
Plan anglais
References:
Invoice 5462
Date:
July 12, 20xx
Special notations:
Inside address:
Mr. Georges Fagnoul
45 Maple Street
Salutation:
Dear Mr. Fagnoul:
Subject line:
Overdue account–second reminder
Introduction:
• Reference to our letter of June 12.
• Account is overdue for $2 546.27.
Development:
• Call the office to discuss a new payment schedule.
• Request for prompt attention to this matter.
• If we do not receive payment before July 27, we will take other
steps.
Conclusion:
If payment has been made, disregard this letter.
Sincerely yours,
Jérôme Choquette
Credit Manager
Reference initials:
JC/xx
Enclosure notation:
Copy notation:
Postscript:
C6.22
© SOFAD
TABLE DES
MATIÈRES
INFOGESTION XYZ
Téléphone : 819 123-8000
Our reference: Invoice 5462
July 12, 20xx
Mr. Georges Fagnoul
45 Maple Street
Dear Mr. Fagnoul:
Subject: Overdue account–second reminder
As we previously noted in our letter of June 12, 20xx, your account is overdue for $2 546.27.
If there is any reason why you cannot make the payment, please call my office to discuss a new
payment schedule. We urge you to give your prompt attention to this matter, and if we do not hear
from you before July 27, we will be forced to take other steps to remedy this situation.
If you have already made the payment, please accept our thanks and disregard this letter.
Sincerely yours,
Jérôme Choquette
Credit Manager
JC/xx
© SOFAD
C6.23
TABLE DES
MATIÈRES
COMPTABILITÉ
Exercice 6.10 Rédiger une mise en demeure
Plan français
Références :
Date :
June 14, 20xx
REGISTERED
WITHOUT PREJUDICE
Vedette :
Mr. Donald Trump
Computer World Inc.
2334 Richardson Avenue
Peterborough (Ontario) N5F 6L8
Appel :
Dear Mr. Trump:
Objet :
Overdue account–final reminder
Introduction :
• Référence aux lettres des 8 avril et 12 mai.
• Ceci est le dernier avis.
Développement :
• Le paiement de 6 454,32 $ doit être envoyé avant le 24 juin.
• Après cette date, le dossier sera remis à notre bureau
d’avocats.
Conclusion :
Demande d’agir avec urgence.
Salutation :
Sincerely,
Signature :
Jérôme Choquette
Credit Manager
JC/xx
Pièces jointes :
Copie conforme :
Post-scriptum :
C6.24
© SOFAD
Mrs. Amélie Paré, Vice-President Administration and Finance
TABLE DES
MATIÈRES
Plan anglais
References:
Date:
June 14, 20xx
Special notations:
REGISTERED
WITHOUT PREJUDICE
Inside address:
Mr. Donald Trump
Computer World Inc.
Salutation:
Dear Mr. Trump:
Subject line:
Overdue account–final reminder
Introduction:
• Reference to previous letters.
• This is the final notice.
Development:
• Payment of $6 454.32 must be received before June 24.
• If no settlement, the file will be placed in lawyer’s hands for
collection.
Conclusion:
Send a cheque immediately to avoid such proceedings.
Sincerely,
Jérôme Choquette
Credit Manager
Reference initials:
JC/xx
Enclosure notation:
Copy notation:
Postscript:
© SOFAD
C6.25
TABLE DES
MATIÈRES
COMPTABILITÉ
INFOGESTION XYZ
Téléphone : 819 123-8000
June 14, 20xx
REGISTERED
WITHOUT PREJUDICE
Mr. Donald Trump
Computer World Inc.
Dear Mr. Trump:
Subject: Overdue account–final reminder
We wrote to you on April 8 and May 12 of this year about your long-outstanding account. This is a
final notice.
As you have not answered our requests for settlement, we must inform you that unless you send a
cheque in the amount of $6 454.32 by June 24, your file will be placed in the hands of our lawyers for
collection.
We strongly encourage you to send us a cheque immediately to avoid such proceedings.
Sincerely,
Jérôme Choquette
Credit Manager
JC/xx
c.c.: Mrs. Amélie Paré, Vice-President Administration and Finance
(Un √ est ajouté sur la copie de Mme Paré seulement.)
C6.26
© SOFAD
TABLE DES
MATIÈRES
Exercice 6.11 Rédiger un accusé de réception d’un paiement partiel
Plan français
Références :
Date :
June 26, 20xx
Vedette :
Mr. Donald Trump
Computer World Inc.
Appel :
Dear Mr. Trump:
Objet :
Partial payment
Introduction :
Remerciement pour le chèque de 4 000 $.
Développement :
• Nouvel échéancier, conformément à l’appel téléphonique.
• Rappel du solde à payer.
• Paiement final doit être reçu avant le 31 juillet pour le
rétablissement des privilèges de crédit.
• Offre de service au comptant jusqu’au règlement final.
Conclusion :
Désir de continuer la relation d’affaires.
Salutation :
Truly yours,
Signature :
Jérôme Choquette
Credit Manager
JC/xx
Pièces jointes :
Copie conforme :
Post-scriptum:
© SOFAD
C6.27
TABLE DES
MATIÈRES
COMPTABILITÉ
Plan anglais
References:
Date:
June 26, 20xx
Special notations:
Inside address:
Mr. Donald Trump
Computer World Inc.
Salutation:
Dear Mr. Trump:
Subject line:
Partial payment
Introduction:
Thank you for the partial payment of $4 000.
Development:
• As mentioned on the phone, we accept a new payment
schedule.
• Reminder of the amount due.
• Payment must be received before July 31 to reinstate credit
privileges. In the meantime, we will do business on a cash basis.
Conclusion:
We look forward to continuing our business relationship.
Truly yours,
Jérôme Choquette
Credit Manager
Reference initials:
JC/xx
Enclosure notation:
Copy notation:
Postscript:
C6.28
© SOFAD
TABLE DES
MATIÈRES
INFOGESTION XYZ
Téléphone : 819 123-8000
June 26, 20xx
Mr. Donald Trump
Computer World Inc.
Dear Mr. Trump:
Subject: Partial payment
We received your cheque for $4 000 as a partial payment of the amount due on Invoice 3670
and we thank you for it.
As mentioned when you called us last week, we accept to arrange a new payment schedule.
You still have an unpaid balance of $2 454.32 and we expect to receive a final payment before July 31.
We appreciate this partial payment, but you must complete payment in order for us to
reinstate your credit privileges. Until then, we will be glad to serve you on a cash basis.
We look forward to continuing our business relationship.
Truly yours,
Jérôme Choquette
Credit Manager
JC/xx
c.c.: Mrs. Amélie Paré, Vice-President Administration and Finance
© SOFAD
C6.29
TABLE DES
MATIÈRES
COMPTABILITÉ
Exercice 6.12 Rédiger un avis de changements de termes de crédit
Plan français
Références :
February 25, 20xx
Date :
Vedette :
Mr. Stanley York, Manager
Accounts Payable Department
Sparkes Computer Services Inc.
8734 Wray Street
Regina (Saskatchewan) D3H 7T2
Appel :
Dear Mr. York:
Objet :
New credit terms
Introduction :
Nouvelle politique de crédit entrera en vigueur le 1 er avril
20xx.
Développement :
• Obligation de changer les termes de crédit pour rester
productif.
• Les nouveaux termes sont : 1% d’escompte si le paiement est
effectué avant 15 jours de la date de facturation, net 30 jours.
Des intérêts mensuels de 2 % seront ajoutés aux montants
non payés.
• Souhait que le client comprendra et se conformera.
Conclusion :
Souhait de poursuivre la relation d’affaires.
Salutation :
Yours truly,
Signature :
Pierre Borduas
Director of Finance
PB/xx
Pièces jointes :
Copie conforme :
Post-scriptum :
C6.30
© SOFAD
TABLE DES
MATIÈRES
Plan anglais
References:
Date:
February 25, 20xx
Special notations:
Inside address:
Mr. Stanley York, Manager
8734 Wray Street
Salutation:
Dear Mr. York:
Subject line:
New credit terms
Introduction:
New credit policy will be in force on April 1.
Development:
• Obligation to change credit terms to make business productive.
• New terms include 1% discount if paid within 15 days of the
date of invoice, net 30 days.
• Monthly interest of 2% for all past-due balances.
• Hope that you will understand our position and comply with
new policy.
Conclusion:
Look forward to continuing to do business.
Yours truly,
Pierre Borduas
Director of Finance
Reference initials:
PB/xx
Enclosure notation:
Copy notation:
Postscript:
© SOFAD
C6.31
TABLE DES
MATIÈRES
COMPTABILITÉ
INFOGESTION XYZ
Téléphone : 819 123-8000
February 25, 20xx
Mr. Stanley York
Manager
8734 Wray Street
Dear Mr. York:
Subject: New credit terms
We must inform you that effective April 1, 20xx, our new credit policy will be in force.
In an effort to make our business as productive as possible, we are obliged to change our credit terms.
Our new terms include a 1% discount if paid within 15 days of the date of invoice, net 30 days. A
monthly interest charge of 2% will be added for all past-due balances.
We trust you will understand our position and comply with this new policy. We value our relationship
and hope you will find this request reasonable.
We look forward to continuing to do business with you.
Yours truly,
Pierre Borduas
Director of Finance
PB/xx
C6.32
© SOFAD
TABLE DES
MATIÈRES
La conjugaison des verbes
Exercice 7.1 Mettre les verbes au Present Simple
ou au Present Progressive
1. brushes
6. Are you waiting
2. walks
7. studies
3. is working
8. is talking
4. is having
9. goes
5. drinks
10. is holding
Exercice 7.2 Mettre les verbes au Present Perfect
ou au Present Perfect Progressive
1. have known
6. have been working
2. has taken
7. have you been working
3. has been sleeping
8. has painted
4. have not seen
9. has been waiting
5. has slept
10. have been trying
Exercice 7.3 Mettre les verbes au Future Simple
ou au Future Progressive
1. will watch
6. will deliver
2. will be
7. will be discussing
3. will be flying
8. will be meeting
4. will be planning
9. will choose
5. will train
10. will move
© SOFAD
C7.1
TABLE DES
MATIÈRES
COMPTABILITÉ
Exercice 7.4 Mettre les verbes au Future Perfect
ou au Future Perfect Progressive
1. will have seen
6. will have reached
2. will have worked
7. will have solved
3. will have been working / will have worked
8. will have disappeared
4. will have finished
9. will have been working
5. will have been waiting
10. will have finished
Exercice 7.5 Mettre les verbes au Past Simple
1. became
6. omitted
2. wanted
7. forgot
3. sent
8. did
4. sold, left
9. failed
5. read
10. asked
ou au Past Progressive
1. was studying; called
6. hurt; was playing
2. were having; started
7. was walking; dropped
3. were you doing; occurred
8. were having; visited
4. walked; was talking
9. were you doing; came
5. was crossing; struck
10. was watching, occurred
C7.2
© SOFAD
TABLE DES
MATIÈRES
CORRIGÉ DU CHAPITRE 7 La conjugaison des verbes
ou au Past Perfect
1. saw; had just graduated
6. had never heard; mentioned
2. had had; arrived
7. had closed; arrived
3. had moved; met
8. had never seen; went
4. told; had already prepared
9. had never seen; moved
5. was; had driven
10. had repaired; received
Exercice 7.8 Mettre les verbes au Past Perfect
ou au Past Perfect Progressive
1. had been watching
6. had sent
2. had had
7. had closed
3. had never heard
8. had checked
4. had already started
9. had been talking
5. had been walking
10. had been jogging
Exercice 7.9 Mettre les verbes au temps approprié
1. came
9. had looked
2. had seen
10. has been teaching
3. will have sold
11. was driving
4. had
12. are doing
5. has been living
13. have known
6. has been donating
14. had arrived
7. Have you understood
15. will be waiting
8. circles
© SOFAD
C7.3
TABLE DES
MATIÈRES
COMPTABILITÉ
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
C7.4
© SOFAD
TABLE DES
MATIÈRES
Lettres aux fournisseurs et aux clients
Exercice 8.1 Rédiger une réclamation
Plan français
Références :
Date :
May 1, 20xx
REGISTERED
Vedette :
Mr. Richard Frank
Sales Manager
Woodwork International Inc.
998 Hollywood Blvd.
Guelph (Ontario) M4G 6X1
Appel :
Dear Mr. Frank:
Objet :
Error in order
Introduction :
• Remerciement pour la livraison rapide de la commande
no 2310.
• Appréciation de l’aide de leur livreur vu le manque de
personnel au Service de réception.
• La marchandise livrée ne correspond pas à celle commandée.
Développement :
• Rappel de la commande, soit 10 tables à café en ajacou et
5 coffres en cèdre modèle « Emily ».
• Réception de 5 tables à café et 10 coffres.
• Bon de commande joint.
• Demande que le livreur apporte la marchandise manquante
et reprenne celle en trop.
Conclusion :
Demande de corriger la situation rapidement.
Salutation :
Truly yours,
Signature :
Lucille Desparts
Purchasing Manager
LD/xx
Pièces jointes :
Enclosure
Copie conforme :
Post-scriptum :
© SOFAD
C8.1
TABLE DES
MATIÈRES
COMPTABILITÉ
Plan anglais
References:
Date:
May 1, 20xx
Special notations:
REGISTERED
Inside address:
Mr. Richard Frank
Sales Manager
998 Hollywood Blvd.
Salutation:
Dear Mr. Frank:
Subject line:
Error in order
Introduction:
• Thank you for the prompt delivery of Order 2310.
• We appreciated the help of your delivery man because our
receiving department is currently understaffed.
• The merchandise received is not the one ordered.
Development:
• The order was for 10 mahogany coffee tables and 5 cedar
chests, model “Emily.”
• We received 5 tables and 10 chests.
• Purchase order is enclosed.
• We ask that the delivery man bring the missing tables and take
back the extra chests.
Conclusion:
Please correct this problem.
Truly yours,
Lucille Desparts
Purchasing Manager
Reference initials:
LD/xx
Enclosure notation:
Enclosure
Copy notation:
Postscript:
C8.2
© SOFAD
TABLE DES
MATIÈRES
CORRIGÉ DU CHAPITRE 8 Lettres aux fournisseurs et aux clients
DISTRIBUTIONS MÉLISIANNE INC.
3623, chemin Prosper
Lac-Brome (Québec) J2K 3H6
Tél. : 450 123-9800
Téléc. : 450 123-9898
mé[email protected]
May 1, 20xx
REGISTERED
Mr. Richard Frank
Sales Manager
998 Hollywood Blvd.
Dear Mr. Frank:
Subject: Error in order
We received our Order 2310 today, and would like to thank you for the prompt delivery. Your delivery
man was very helpful and unloaded the boxes himself because our receiving department is currently
understaffed. However, the merchandise we ordered does not correspond with what we received.
As you can see on the enclosed copy of purchase order no. 2310, we ordered ten mahogany coffee
tables and five cedar chests, model “Emily.” We received five coffee tables and ten chests. We would
like to have this situation corrected as soon as possible. We ask that you have your delivery man come
and bring us our five other tables and take back the five extra chests.
We hope this problem will be corrected as soon as possible.
Truly yours,
Lucille Desparts
Purchasing Manager
LD/xx
Enclosure
© SOFAD
C8.3
TABLE DES
MATIÈRES
COMPTABILITÉ
Exercice 8.2 Rédiger une demande de remboursement (courriel)
Plan français
Références :
Date :
Vedette :
[email protected]
Appel :
Dear Ms. Alstrom:
Objet :
Request for refund
Introduction :
Rappel de l’appel téléphonique confirmant la livraison des
coupes à vin de couleur rouge pour la St-Valentin.
Développement :
• Lors du déballage, les verres étaient empilés, sans protection,
et tous sont ébréchés et invendables.
• Normalement la marchandise fragile est empaquetée dans
des caisses spéciales pour empêcher les bris. La mention
« fragile » n’était pas indiquée sur les boîtes.
• Retour des verres tels que nous les avons reçus et demande
d’un remboursement puisqu’il est trop tard pour
commander de nouveau.
Conclusion :
Demande d’appeler sur réception de la lettre pour discuter des
mesures correctives à apporter.
Salutation :
Sincerely,
Signature :
(Votre nom)
Accounting Clerk
Pièces jointes :
Copie conforme :
Post-scriptum :
C8.4
© SOFAD
Mr. Raymond Morel, [email protected]
TABLE DES
MATIÈRES
Plan anglais
References:
Date:
Special notations:
Inside address:
[email protected]
Salutation:
Dear Ms. Alstrom:
Subject line:
Request for refund
Introduction:
Phone call of last week concerning the confirmed delivery of red
colour wine glasses on time for Valentine’s Day.
Development:
• The glassware received had no protection and was damaged.
• Usually the delicate merchandise is packed in special cases. The
mention “handle with care” was not stamped on the box.
• Return of the glasses and, as it is too late to replace them,
request for a full refund.
Conclusion:
Please call to discuss plans for correcting the situation.
Sincerely,
(Votre nom)
Accounting Clerk
Reference initials:
Enclosure notation:
Copy notation:
Mr. Raymond Morel, [email protected]
Postscript:
© SOFAD
C8.5
TABLE DES
MATIÈRES
COMPTABILITÉ
TO:
Lucy Alstrom < [email protected] >
CC:
Raymond Morel < [email protected] >
SUBJECT:
Request for refund
Dear Ms. Alstrom:
Last week when Mrs. Desposts called your office about our order for red colour wine glasses, you
confirmed that we would receive it on time for Valentine’s Day.
We received the merchandise yesterday but when we opened the box, we found all the glassware
piled up with no protection whatsoever. Unfortunately, the contents are severely damaged and
unsaleable.
Usually, all your delicate merchandise is packed in special cases to avoid damage in transit. But this
time, it was not. Futhermore, no mention of “handle with care” was stamped on the box.
For that reason, we are returning the glasses as they were delivered. As it is too late to replace them,
we are asking for a full refund.
We look forward to hearing from you.
Sincerely,
(Votre nom)
Accounting Clerk
Tel.: 450 123-9800
Fax: 450 123-9898
C8.6
© SOFAD
TABLE DES
MATIÈRES
Exercice 8.3 Rédiger une demande de correction d’erreurs
Plan français
Références :
Date :
April 23, 20xx
Vedette :
Mr. Nicolas Page
Les collections Fisher
235, rue de la Rivière
North Hatley (Québec) J8P 2F5
Appel :
Dear Mr. Page:
Objet :
Error in billing
Introduction :
Réception de la facture no 4560 contenant une erreur.
Développement :
• Offre de la représentante d’un escompte de 10 % sur la
collection de vases en verre craquelé « Victorian » en plus
d’un rabais de 5 % pour un achat de 2 000 $ et plus.
• Copie jointe de la facture sans l’escompte et le rabais
consentis.
Conclusion :
Demande d’envoi d’une nouvelle facture corrigée.
Salutation :
Sincerely yours,
Signature :
Raymond Morel
Accountant
RM/xx
Pièces jointes :
Enclosure
Copie conforme :
Post-scriptum :
© SOFAD
C8.7
TABLE DES
MATIÈRES
COMPTABILITÉ
Plan anglais
References:
Date:
April 23, 20xx
Special notations:
Inside address:
Mr. Nicolas Page
Salutation:
Dear Mr. Page:
Subject line:
Error in billing
Introduction:
Invoice no. 4560 has an error.
Development:
• Sales Representative offered a 10% discount on the new
collection of Victorian cracked-glass vases and a 5% rebate for
order of $2 000 and more.
• Copy of the invoice without the discount or rebate is enclosed.
Conclusion:
Please send a corrected invoice.
Sincerely yours,
Raymond Morel
Accountant
Reference initials:
RM/xx
Enclosure notation:
Enclosure
Copy notation:
Postscript:
C8.8
© SOFAD
TABLE DES
MATIÈRES
Tél. : 450 123-9800
Téléc. : 450 123-9898
April 23, 20xx
Mr. Nicolas Page
Dear Mr. Page:
Subject: Error in billing
We were surprised to receive your Invoice 4560 in which we noticed an error.
Your representative, Barbara Long, offered us a 10% discount on the new collection of Victorian
cracked-glass vases. Moreover, Ms. Long granted us a 5% rebate if we placed an order worth $2 000
or more.
You will find enclosed a copy of the invoice without the discount or the rebate, even though we
bought this new collection for a total amount of $3 500.
Please send me a corrected invoice with the right amount to pay. Thank you for looking into this
matter.
Sincerely yours,
Raymond Morel
Accountant
RM/xx
Enclosure
© SOFAD
C8.9
TABLE DES
MATIÈRES
COMPTABILITÉ
Exercice 8.4 Répondre à une réclamation justifiée
Plan français
Références :
November 13, 20xx
Date :
Vedette :
Mr. Peter Vandenberg, Director
Purchasing Department
Legacy Set Decor
3260 Regional Road
Fredericton (Nouveau-Brunswick) J3B 6V6
Appel :
Dear Mr. Vandenberg:
Objet :
Error in shipment
Introduction :
Remerciement pour avoir mentionné l’erreur de commande.
Développement :
• Vérification du bon de commande et explication de ce qui
s’est produit.
• Envoi de la bonne marchandise par avion.
• Remboursement des frais encourus pour le retour de la
marchandise.
Conclusion :
Formule d’excuses pour les inconvénients causés.
Salutation :
Sincerely yours,
Signature :
Mélissa Meunier
Sales Manager
MM/xx
Pièces jointes :
Copies conformes :
Post-scriptum :
C8.10
© SOFAD
TABLE DES
MATIÈRES
Plan anglais
References:
Date:
November 13, 20xx
Special notations:
Inside address:
Legacy Set Decor
3260 Regional Road
Salutation:
Subject line:
Error in shipment
Introduction:
Thank you for letting us know about the wrong shipment.
Development:
• Two numbers had been inverted when we completed the order.
• New merchandise will be sent by air freight today.
• All shipping charges incurred for returning the wrong
merchandise will be reimbursed.
Conclusion:
Apology for any inconvenience this may have caused.
Sincerely yours,
Mélissa Meunier
Sales Manager
Reference initials:
MM/xx
Enclosure notation:
Copy notation:
Postscript:
© SOFAD
C8.11
TABLE DES
MATIÈRES
COMPTABILITÉ
Tél. : 450 123-9800
Téléc. : 450 123-9898
November 13, 20xx
Legacy Set Decor
3260 Regional Road
Fredericton (Nouveau Brunswick) J3B 6V6
Subject: Error in shipment
Thank you for letting us know about the wrong shipment we sent you by mistake.
We checked the purchase order and two of the numbers had been inverted when we
completed the order. The product code for the suede pillow is 456-BA and the silk and lace one,
465-BA. The mix-up was due to misreading your order sheet.
We are sending you the right merchandise today by air freight, so you should receive it by the
end of the week. We will, of course, reimburse you for all the shipping charges incurred for returning
the wrong pillows.
Please accept our apology for any inconvenience this may have caused you. We value your
business and look forward to serving you again soon.
Sincerely yours,
Mélissa Meunier
Sales Manager
MM/xx
C8.12
© SOFAD
TABLE DES
MATIÈRES
Exercice 8.5 Répondre à une réclamation injustifiée
Plan français
Références :
Date :
July 25, 20xx
Vedette :
Legacy Set Decor
3260 Regional Road
Appel :
Objet :
Order no. 3556
Introduction :
Accusé de réception de la réclamation.
Développement :
• La marchandise envoyée correspond aux codes de produit et
de couleur sur le bon de commande.
• Des échantillons de couleur sont joints.
• Nous sommes prêts à échanger la marchandise si le client
paye le transport.
Conclusion :
Souhait que le client comprendra la situation.
Salutation :
Sincerely yours,
Signature :
Mélissa Meunier
Sales Manager
MM/xx
Pièces jointes :
Échantillons de couleur
Copie conforme :
Post-scriptum :
© SOFAD
C8.13
TABLE DES
MATIÈRES
COMPTABILITÉ
Plan anglais
References:
Date:
July 25, 20xx
Special notations:
Inside address:
Legacy Set Decor
3260 Regional Road
Salutation:
Subject line:
Order no. 3556
Introduction:
Reference to customer’s complaint.
Development:
• The merchandise was sent according to the product code and
colour on the purchase order.
• Colour samples are enclosed.
• We will replace the carpet if the customer pays all shipping
charges.
Conclusion:
We hope that the customer will understand our position.
Sincerely yours,
Mélissa Meunier
Sales Manager
Reference initials:
MM/xx
Enclosure notation:
Enclosure
Copy notation:
Postscript:
C8.14
© SOFAD
TABLE DES
MATIÈRES
Tél. : 450 123-9800
Téléc. : 450 123-9898
July 25, 20xx
Legacy Set Décor
3260 Regional Road
Fredericton (Nouveau Brunswick) J3B 6V7
Subject: Order no. 3556
We received your letter of July 21, 20xx about the colour of the carpet you purchased last week.
We checked your purchase order and, according to the product code and colour mentioned, we sent
you the right merchandise. In order to avoid such misunderstanding in the future, we are enclosing
some colour samples.
Of course, we can ship you a replacement if you accept to pay the shipping charges.
We hope you will understand our position on this matter and look forward to serving you again soon.
Sincerely yours,
Mélissa Meunier
Sales Manager
MM/xx
Enclosures 51
1. Avez-vous pensé à mettre Enclosures au pluriel? Vous avez plusieurs échantillons à joindre à cette lettre.
© SOFAD
C8.15
TABLE DES
MATIÈRES
COMPTABILITÉ
Exercice 8.6 Répondre à un remboursement justifié
Plan français
Références :
August 5, 20xx
Date :
Vedette :
Mr. Jason Bradshaw, Manager
The Gourmet Shop
231 Moose Street
Timmins (Ontario) M2T 4Y7
Appel :
Dear Mr. Bradshaw:
Objet :
Refund for gourmet baskets
Introduction :
Accusé de réception de la demande.
Développement :
• La date de péremption de la marchandise est dépassée.
• Nous créditons la marchandise et les frais de transport.
• À l’avenir, une attention particulière sera portée pour éviter
ce genre de problème.
Conclusion :
Formule d’excuses pour les inconvénients causés.
Salutation :
Sincerely yours,
Signature :
Mélissa Meunier
Sales Manager
MM/xx
Pièces jointes :
Copie conforme :
Post-scriptum :
C8.16
© SOFAD
TABLE DES
MATIÈRES
Plan anglais
References:
Date:
August 5, 20xx
Special notations:
Inside address:
The Gourmet Shop
231 Moose Street
Salutation:
Dear Mr. Bradshaw:
Subject line:
Refund for gourmet baskets
Introduction:
Reference to customer’s complaint.
Development:
• The customer is right about the use-by date.
• We will credit the total amount of the invoice and shipping
charges incurred for returning the baskets.
• We will make sure that this situation will not happen again.
Conclusion:
Apology for any inconvenience this may have caused.
Sincerely yours,
Mélissa Meunier
Sales Manager
Reference initials:
MM/xx
Enclosure notation:
Copy notation:
Postscript:
© SOFAD
C8.17
TABLE DES
MATIÈRES
COMPTABILITÉ
Tél. : 450 123-9800
Téléc. : 450 123-9898
August 5, 20xx
The Gourmet Shop
231 Moose Street
Dear Mr. Bradshaw:
Subject: Refund for gourmet baskets
Thank you for letting us know about the problem you had with the gourmet baskets we sent you. We
strive to provide our customers with the best possible products, but sometimes we fail to meet their
expectations.
You are right. The use-by date on all products is July 15 and I cannot explain why you received them.
Of course, we will credit the total amount of the invoice and the shipping charges for returning the
merchandise. The deduction will appear on your next account statement.
We are sorry for any inconvenience this may have caused you and we will make sure that this situation
does not happen again. We look forward to your next order so that we can reassure you of the quality
of our products.
Sincerely yours,
Mélissa Meunier
Sales Manager
MM/xx
C8.18
© SOFAD
TABLE DES
MATIÈRES
Exercice 8.7 Répondre à une demande de remboursement injustifiée
Plan français
Références :
Date :
April 16, 20xx
Vedette :
Mr. Simon Carlisle
Dunn Collection
295, route 65
Magog (Québec) J4V 3B6
Appel :
Dear Mr. Carlisle:
Objet :
Imported collection of frames
Introduction :
Réception de la marchandise retournée pour un
remboursement.
Développement :
• Rappel de la politique pour les remboursements et les
échanges de la collection importée.
• Vérification par notre spécialiste qui n’a trouvé aucun défaut
sur les pièces.
• Mention de l’augmentation de la valeur de ces pièces de
collection au fil des ans.
• Proposition de mettre une annonce gratuitement dans la
revue mensuelle du collectionneur.
Conclusion :
Souhait que le client comprendra la situation.
Salutation :
Sincerely,
Signature :
Anne Dorais
President
AD/xx
Pièces jointes :
Copie conforme :
Post-scriptum :
© SOFAD
C8.19
TABLE DES
MATIÈRES
COMPTABILITÉ
Plan anglais
References:
Date:
April 16, 20xx
Special notations:
Inside address:
Mr. Simon Carlisle
Dunn Collection
295, route 65
Salutation:
Dear Mr. Carlisle:
Subject line:
Imported collection of frames
Introduction:
Request for a refund of the jewelled picture frames you returned
has been denied.
Development:
• Policy for the imported collection line concerning exchange and
refund.
• According to our specialist, the pieces are perfectly crafted.
• These frames will increase in value over the years.
• Offer to place an ad, free of charge, in the collector’s monthly
magazine.
Conclusion:
We hope that the customer will understand our position.
Sincerely,
Anne Dorais
President
Reference initials:
AD/xx
Enclosure notation:
Copy notation:
Postscript:
C8.20
© SOFAD
TABLE DES
MATIÈRES
Tél. : 450 123-9800
Téléc. : 450 123-9898
April 16, 20xx
Mr. Simon Carlisle
Dunn Collection
295, route 65
Dear Mr. Carlisle:
Subject: Imported collection of frames
I received the jewelled picture frames you returned with your request for a refund and I am afraid
what I have to say will not please you.
You know our policy for the imported collection line. We cannot accept any items for refund or
exchange unless there is a defect either in the piece itself or workmanship.
We had them checked carefully by our specialist and according to him, the pieces are perfectly crafted.
Please remember that these Italian picture frames will increase in value over the years, so this is
definitely a safe investment.
We do value you as a regular customer and will be glad to place an ad, free of charge, in our collector’s
monthly magazine to help you sell the merchandise.
We believe you will understand our position on this matter and we look forward to serving you again
in the near future.
Sincerely,
Anne Dorais
President
AD/xx
© SOFAD
C8.21
TABLE DES
MATIÈRES
COMPTABILITÉ
Exercice 8.8 Répondre à une demande de correction d’erreur
Plan français
Références :
Notre facture 6989
Date :
April 13, 20xx
Vedette :
Ms. Betty Andersen
Fine Accessories
36 Riverside Street
Ottawa (Ontario) K3B 6L3
Appel :
Dear Ms. Andersen:
Objet :
Error in billing
Introduction :
• Réception de la lettre du 9 avril indiquant une erreur de
facturation.
• Oubli du 10 % d’escompte sur la commande de bougies en
gelée.
Développement :
• La promotion incluait tous les articles commandés durant le
mois de mars.
• La commande a été passée le 31 mars.
• La nouvelle facture corrigée est jointe à la lettre et des
mesures ont été prises pour corriger cette situation.
• Formule d’excuses pour les inconvénients causés.
Conclusion :
Souhait de servir ce client dans un avenir rapproché.
Salutation :
Sincerely,
Signature :
Raymond Morel
Accountant
RM/xx
Pièces jointes :
Enclosure
Copie conforme :
Ms. Mélissa Meunier, Sales Manager
Post-scriptum :
C8.22
© SOFAD
TABLE DES
MATIÈRES
Plan anglais
References:
Date:
April 13, 20xx
Special notations:
Inside address:
Ms. Betty Andersen
Fine Accessories
36 Riverside Street
Salutation:
Dear Ms. Andersen:
Subject line:
Error in billing
Introduction:
• Reference to customer’s letter of April 9 concerning a billing
problem.
• The customer did not get the 10% discount on the order of glass
jelly candles.
Development:
• The promotion was for all orders placed in March.
• The order was placed on March 31.
• A new corrected invoice is enclosed, and corrective measures
will be taken to ensure this will not happen again.
• Apologies for any inconvenience this situation has caused.
Conclusion:
Look forward to serving you in the future.
Sincerely,
Raymond Morel
Accountant
Reference initials:
RM/xx
Enclosure notation:
Enclosure
Copy notation:
Ms. Mélissa Meunier, Sales Manager
Postscript:
© SOFAD
C8.23
TABLE DES
MATIÈRES
COMPTABILITÉ
Lac Brome (Québec) J2K 3H6
Tél. : 450 123-9800
Téléc. : 450 123-9898
April 13, 20xx
Ms. Betty Andersen
Fine Accessories
36 Riverside Street
Dear Ms. Andersen:
We have just received your letter dated April 9 concerning a billing problem. It seemed you
did not get the 10% discount on your order of glass jelly candles.
You are right about the mistake, and we are very sorry it happened. We had a special
promotion for all orders placed in March for this item and you were entitled to this promotion since
you ordered on March 31, 20xx.
You will find enclosed the corrected invoice reflecting the discount. This was an unfortunate
incident, but we have taken steps to ensure that it will not happen again.
We are sorry for any inconvenience this may have caused you. Please accept our sincere
apologies.
We value your business and look forward to serving you in the future.
Sincerely,
Raymond Morel
Accountant
RM/xx
Enclosure
c.c.: Ms. Mélissa Meunier, Sales Manager
(Un √ est ajouté à la copie de Mme Meunier seulement.)
C8.24
© SOFAD
TABLE DES
MATIÈRES
Activité synthèse
Exercice 9.1 Rédiger une demande de renseignements sur la solvabilité
Plan français
Références :
Date :
May 5, 20xx
CONFIDENTIAL
Vedette :
Mr. John Bailey
Credit Manager
First Canadian Bank
4545 Dowsview Drive, Suite 800
Scarborough (Ontario) M3D 4T6
Appel :
Dear Mr. Bailey:
Objet :
Credit references for Roberts and Evans, Management
Consultants
Introduction :
• Référence à la demande de crédit reçue.
• Nom de l’entreprise ou du demandeur.
Développement :
Demande de renseignements sur :
– marge de crédit consentie par la banque;
– durée de la relation avec le demandeur;
– régularité des paiements;
– opinion de la banque sur la situation financière du
demandeur.
Conclusion :
• Demande d’une réponse rapide par télécopieur.
• Assurance de la confidentialité des réponses.
Salutation :
Truly yours,
Signature :
Christian Dupéré
Credit Manager
CD/xx
Pièces jointes :
Copie conforme :
Post-scriptum :
© SOFAD
C9.1
TABLE DES
MATIÈRES
COMPTABILITÉ
Plan anglais
References:
Date:
May 5, 20xx
Special notations:
CONFIDENTIAL
Inside address:
Mr. John Bailey
Credit Manager
First Canadian Bank
Salutation:
Dear Mr. Bailey:
Subject line:
Credit references for Roberts and Evans, Management
Consultants
Introduction:
• Reference to the credit request.
• Name of the firm asking for credit.
Development:
Questions to ask:
– credit terms including limits;
– since when the bank is doing business with the applicant;
– punctuality of the applicant in making payments;
– opinion of the bank regarding financial stability of the
applicant.
Conclusion:
• Request for prompt response by fax.
• Answers will be kept confidential.
Truly yours,
Christian Dupéré
Credit Manager
Reference initials:
CD/xx
Enclosure notation:
Copy notation:
Postscript:
C9.2
© SOFAD
TABLE DES
MATIÈRES
CORRIGÉ DU CHAPITRE 9 Activité synthèse
PROGICIEL INC.
8978, rue Stanley
Gatineau (Québec) J9M 3B5
Tél. : 819 123-5830 Téléc. : 819 123-5835
May 5, 20xx
CONFIDENTIAL
Mr. John Bailey
Credit Manager
First Canadian Bank
Dear Mr. Bailey:
Subject: Credit references for Roberts and Evans, Management Consultants
Mr. Dick Evans, President of Roberts and Evans, Management Consultants, has made a credit
application with our company and has given us your name as a reference. We would appreciate your
answers to a few questions about this firm.
–
–
–
–
What kind of credit terms did you give Roberts and Evans, including limits?
How long have you done business with this firm?
What are your comments on this company’s ability to meet its financial obligations?
Do you consider Roberts and Evans to be in good standing?
We appreciate your attention to this matter and hope for a prompt response by fax at 819 123-5835.
Rest assured that your reply will be treated in the strictest confidence.
Truly yours,
Christian Dupéré
Credit Manager
CD/xx
© SOFAD
C9.3
TABLE DES
MATIÈRES
COMPTABILITÉ
Exercice 9.2 Rédiger une approbation de crédit
Plan français
Références :
May 9, 20xx
Date :
Vedette :
Mr. Dick Evans
President
Roberts and Evans, Management Consultants
2323 Mansell Drive
Ottawa (Ontario) K4F 3D8
Appel :
Dear Mr. Evans:
Objet :
Credit application
Introduction :
Réponse favorable à la demande de crédit.
Développement :
• Termes de conditions de crédit :
– limite de crédit autorisé;
– conditions de paiement;
– frais d’intérêt mensuel.
• Nom et numéro de téléphone de la représentante des ventes
qui s’occupera de son compte.
Conclusion :
Souhait de servir le client.
Salutation :
Yours truly,
Signature :
Christian Dupéré
Credit Manager
CD/xx
Pièces jointes :
Copie conforme :
Post-scriptum :
C9.4
© SOFAD
Ms. Tina McGuire
TABLE DES
MATIÈRES
Plan anglais
References:
Date:
May 9, 20xx
Special notations:
Inside address:
Mr. Dick Evans
President
2323 Mansell Drive
Salutation:
Dear Mr. Evans:
Subject line:
Credit application
Introduction:
Approved request for credit.
Development:
• Credit terms:
– credit line;
– billing terms;
– monthly interest.
• Name and telephone number of sales representative who will
serve this customer.
Conclusion:
Pleasure to serve the customer.
Yours truly,
Christian Dupéré
Credit Manager
Reference initials:
CD/xx
Enclosure notation:
Copy notation:
Ms. Tina McGuire
Postscript:
© SOFAD
C9.5
TABLE DES
MATIÈRES
COMPTABILITÉ
PROGICIEL INC.
8978, rue Stanley
Tél. : 819 123-5830 Téléc. : 819 123-5835
May 9, 20xx
Mr. Dick Evans
President
2323 Mansell Drive
Dear Mr. Evans:
Subject: Credit application
Congratulations! Your account with Progiciel inc. has been approved. We are proud to have you as a
customer.
Your approved credit line is $250 000 with billing terms of 1% discount for payment within 15 days,
net 30 days. A monthly interest of 1.5% is added to past-due balances.
Your Sales Representative is Tina McGuire who can be reached at our toll-free number:
1 800 123-5830.
We welcome the opportunity to serve you and look forward to a long and pleasant business
relationship.
Yours truly,
Christian Dupéré
Credit Manager
CD/xx
c.c.: Ms. Tina McGuire
C9.6
© SOFAD
TABLE DES
MATIÈRES
Exercice 9.3 Rédiger une réponse à une réclamation justifiée (courriel)
Plan français
Références :
Date :
Vedette :
George.Dickson@Roberts_Evans.ca
Appel :
Dear Mr. Dickson:
Objet :
Error in Order RE-4326
Introduction :
Remerciement pour avoir soulevé l’erreur de commande.
Développement :
• Envoi de la bonne marchandise par messagerie.
• Remboursement des frais encourus pour le retour de la
marchandise.
Conclusion :
• Formule d’excuses pour les inconvénients causés.
• Attention particulière sera portée pour éviter les erreurs.
Salutation :
Sincerely yours,
Signature :
(Votre nom)
Accounting Clerk
Pièces jointes :
Copie conforme :
Mr. Normand Léveillé, [email protected]
Post-scriptum :
© SOFAD
C9.7
TABLE DES
MATIÈRES
COMPTABILITÉ
Plan anglais
References:
Date:
Special notations:
Inside address:
George.Dickson@Roberts_Evans.ca
Salutation:
Dear Mr. Dickson:
Subject line:
Error in Order RE-4326
Introduction:
Thank you for letting us know about the wrong shipment.
Development:
• The right books will be sent by messenger.
• All shipping charges incurred for returning the wrong
merchandise will be reimbursed.
Conclusion:
• Apology for any inconvenience this may have caused.
• Necessary steps will be taken to avoid such mistakes.
Sincerely yours,
(Votre nom)
Accounting Clerk
Reference initials:
Enclosure notation:
Copy notation:
Postscript:
C9.8
© SOFAD
Mr. Normand Léveillé, [email protected]
TABLE DES
MATIÈRES
TO:
George Dickson <George.Dickson@Roberts_Evans.ca>
SUBJECT:
RE: Purchase order RE-4326
CC:
Normand Léveillé <[email protected]
Dear Mr. Dickson:
Subject: Error in Order RE-4326
Thank you for your letter of September 25 concerning the delivery of the wrong books.
We apologize for our error. In order to correct the situation, we are sending you the right
merchandise today by messenger.
Please return the wrong books to us by messenger. We will, of course, reimburse all charges incurred.
We are sorry for any inconvenience. You can be sure we will take all the necessary steps to avoid such
mistakes in the future.
Sincerely,
(Votre nom)
Accounting Clerk
PROGICIEL INC.
Tel.: 819 123-5830
Fax: 819 123-5835
© SOFAD
C9.9
TABLE DES
MATIÈRES
COMPTABILITÉ
Exercice 9.4 Rédiger une lettre de rappel d’échéance
Plan français
Références :
Invoice 589
Date :
November 20, 20xx
Vedette :
Mrs. Karen Harper, Accountant
2323 Mansell Drive
Appel :
Dear Mrs. Harper:
Objet :
Overdue account–first reminder
Introduction :
• Compte impayé de 5 344,66 $.
• Rappel des conditions de paiement.
Développement :
• Copie de la facture jointe à la lettre.
• Demande de paiement.
• Si le paiement est envoyé, ne pas tenir compte de l’avis.
Conclusion :
Remerciement pour l’attention portée à la demande.
Salutation :
Sincerely,
Signature :
Christian Dupéré
Credit Manager
CD/xx
Pièces jointes :
Enclosure
Copie conforme :
Post-scriptum :
C9.10
© SOFAD
TABLE DES
MATIÈRES
Plan anglais
References:
Invoice 589
Date:
November 20, 20xx
Special notations:
Inside address:
2323 Mansell Drive
Salutation:
Dear Mrs. Harper:
Subject line:
Overdue account–first reminder
Introduction:
• Account is overdue for $5 344.66.
• Reminder of terms of payment.
Development:
• Copy of the invoice is enclosed.
• Request for payment.
• If payment has been made, disregard the letter.
Conclusion:
Thanks for prompt attention to this matter.
Sincerely,
Christian Dupéré
Credit Manager
Reference initials:
CD/xx
Enclosure notation:
Enclosure
Copy notation:
Postscript:
© SOFAD
C9.11
TABLE DES
MATIÈRES
COMPTABILITÉ
PROGICIEL INC.
8978, rue Stanley
Tél. : 819 123-5830 Téléc. : 819 123-5835
November 20, 20xx
2323 Mansell Drive
Dear Mrs. Harper:
Subject: Overdue account–first reminder
Your account is overdue for $5 344.66. We would like to remind you that our payment policy is net
30 days on all invoices.
Enclosed is a copy of the invoice. We hope that you will find it convenient to send us your cheque for
the total amount. If you have already made the payment, please disregard this notice.
We thank you for your prompt attention to this matter.
Sincerely,
Christian Dupéré
Credit Manager
CD/xx
Enclosure
C9.12
© SOFAD
TABLE DES
MATIÈRES
Exercice 9.5 Rédiger une lettre de relance
Plan français
Références :
Date :
December 20, 20xx
Vedette :
2323 Mansell Drive
Appel :
Dear Mrs. Harper:
Objet :
Overdue account–Second reminder
Introduction :
• Référence à la lettre du 20 novembre.
• Compte toujours impayé de 5 344,66 $.
Développement :
• Demande de paiement avant le 31 décembre pour éviter de
payer des intérêts.
• Invitation à nous contacter pour un nouvel échéancier de
paiement.
Conclusion :
Ne pas tenir compte de l’avis si le paiement a déjà été envoyé.
Salutation :
Sincerely,
Signature :
Christian Dupéré
Credit Manager
CD/xx
Pièces jointes :
Copie conforme :
Post-scriptum :
© SOFAD
C9.13
TABLE DES
MATIÈRES
COMPTABILITÉ
Plan anglais
References:
Date:
December 20, 20xx
Special notations:
Inside address:
2323 Mansell Drive
Salutation:
Dear Mrs. Harper:
Subject line:
Overdue account–Second reminder
Introduction:
• Reference to the letter dated November 20.
• Unpaid balance of $5 344.66.
Development:
• Request for payment before December 31, to avoid paying
interest.
• Offer to call the office to discuss a new payment schedule.
Conclusion:
If payment has been made, disregard this letter.
Sincerely,
Christian Dupéré
Credit Manager
Reference initials:
CD/xx
Enclosure notation:
Copy notation:
Postscript:
C9.14
© SOFAD
TABLE DES
MATIÈRES
PROGICIEL INC.
8978, rue Stanley
Tél. : 819 123-5830 Téléc. : 819 123-5835
December 20, 20xx
2323 Mansell Drive
Dear Mrs. Harper:
Subject: Overdue account–second reminder
Your account with us is now more than two months past due. We sent you a letter dated November 20
regarding Invoice 589 and, as of today, we have not received any news from you.
If you want to avoid paying interest on the balance, I suggest you mail a cheque for $5 344.66 by
December 31, 20xx.
If you are experiencing financial difficulties, please call my office. I am sure we will be able to discuss
a new payment schedule.
If you have already mailed your cheque, disregard this letter and accept my thanks.
Sincerely,
Christian Dupéré
Credit Manager
CD/xx
© SOFAD
C9.15
TABLE DES
MATIÈRES
COMPTABILITÉ
Exercice 9.6 Rédiger une mise en demeure
Plan français
Références :
Date :
January 10, 20xx
REGISTERED
WITHOUT PREJUDICE
Vedette :
2323 Mansell Drive
Appel :
Dear Mrs. Harper:
Objet :
Overdue account–final notice
Introduction :
• Référence aux lettres précédentes qui sont demeurées sans
réponses.
• Ceci est le dernier avis.
Développement :
• Le paiement doit être reçu avant le 20 janvier.
• Après cette date, le dossier sera remis à notre bureau
d’avocats.
Conclusion :
Demande d’agir avec urgence.
Salutation :
Sincerely,
Signature :
Christian Dupéré
Credit Manager
CD/xx
Pièces jointes :
Copie conforme :
Post-scriptum :
C9.16
© SOFAD
TABLE DES
MATIÈRES
Plan anglais
References:
Date:
January 10, 20xx
Special notations:
REGISTERED
WITHOUT PREJUDICE
Inside address:
2323 Mansell Drive
Salutation:
Dear Mrs. Harper:
Subject line:
Overdue account–final notice
Introduction:
• Reference to previous letters.
• This is the final notice.
Development:
• Payment must be received before January 20.
• If no settlement, the file will be placed in lawyer’s hands for
collection.
Conclusion:
Request to respond immediately to avoid such proceedings.
Sincerely,
Christian Dupéré
Credit Manager
Reference initials:
CD/xx
Enclosure notation:
Copy notation:
Postscript:
© SOFAD
C9.17
TABLE DES
MATIÈRES
COMPTABILITÉ
PROGICIEL INC.
8978, rue Stanley
Tél. : 819 123-5830 Téléc. : 819 123-5835
January 10, 20xx
REGISTERED
WITHOUT PREJUDICE
2323 Mansell Drive
Dear Mrs. Harper:
Subject: Overdue account–final notice
This is the third and final notice regarding the $5 344.66 owing for Invoice 589.
We sent you two previous letters and both of them have remained unanswered. Unless we
receive an answer from you before January 20, we will place your file in the hands of our lawyer.
Please respond immediately to avoid such proceedings.
Sincerely,
Christian Dupéré
Credit Manager
CD/xx
C9.18
© SOFAD
TABLE DES
MATIÈRES
Exercice 9.7 Rédiger un accusé réception d’un paiement partiel
Plan français
Références :
Date :
January 20, 20xx
Vedette :
2323 Mansell Drive
Appel :
Dear Mrs. Harper:
Objet :
Partial payment
Introduction :
• Réception du paiement.
• Rappel du solde à payer.
Développement :
Rappel du nouvel échéancier pour régulariser le compte.
Conclusion :
• Les privilèges de crédit seront remis en vigueur après le
paiement final.
• Entre-temps, nous vendrons au comptant.
Salutation :
Sincerely,
Signature :
Christian Dupéré
Credit Manager
CD/xx
Pièces jointes :
Copie conforme :
Ms. Tina McGuire, Sales Representative
Post-scriptum :
© SOFAD
C9.19
TABLE DES
MATIÈRES
COMPTABILITÉ
Plan anglais
References:
Date:
January 20, 20xx
Special notations:
Inside address:
2323 Mansell Drive
Salutation:
Dear Mrs. Harper:
Subject line:
Partial payment
Introduction:
• Thank you for the partial payment.
• Reminder of the new balance.
Development:
New payment schedule as discussed on the phone.
Conclusion:
• Credit privileges will be reinstated after the final payment.
• In the meantime, we will do business on a cash basis.
Sincerely,
Christian Dupéré
Credit Manager
Reference initials:
CD/xx
Enclosure notation:
Copy notation:
Postscript:
C9.20
© SOFAD
Ms. Tina MCGuire, Sales Representative
TABLE DES
MATIÈRES
PROGICIEL INC.
8978, rue Stanley
Tél. : 819 123-5830 Téléc. : 819 123-5835
January 20, 20xx
2323 Mansell Drive
Dear Mrs. Harper:
Subject: Partial payment
Thank you for your cheque of $2 500. You now have a balance of $2 844.66 overdue since October 15,
20xx.
As agreed in our phone conversation, your new payment schedule is as follows: $1 422.33 payable
February 26 and $1 422.33 payable March 15.
When you complete the final payment on your account, we will be glad to reinstate your credit
privileges. In the meantime, it will be a pleasure to do business with you on a cash basis.
Sincerely,
Christian Dupéré
Credit Manager
CD/xx
c.c.: Ms. Tina McGuire, Sales Representative
© SOFAD
C9.21
TABLE DES
MATIÈRES
COMPTABILITÉ
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
C9.22
© SOFAD
TABLE DES
MATIÈRES
Préévaluation
Plan français
Références :
Date :
May 22, 20xx
Vedette :
Mr. George Green
245, rue Duguay
Pierrefonds (Québec) J6M 7T4
Appel :
Dear Mr. Green:
Objet :
Error in billing
Introduction :
Référence à la lettre du 19 mai concernant la facture n o 14.
Développement :
• Après vérification de nos dossiers, nous avons oublié de vous
accorder l’escompte de 5 % comme notre brochure le stipule
et de déduire les 500 $ d’acompte.
• Nous joignons une nouvelle facture corrigée.
• Nous sommes désolés pour tous les inconvénients que cette
situation a pu vous causer. À l’avenir, nous vérifierons plus
étroitement notre facturation.
Conclusion :
Merci de votre confiance. Nous espérons vous servir bientôt.
Salutation :
Sincerely,
Signature :
Régis Barton
Sales Manager
RB/xx
Pièces jointes :
Enclosure
Copie conforme :
Post-scriptum :
© SOFAD
C10.1
TABLE DES
MATIÈRES
COMPTABILITÉ
Plan anglais
References:
Date:
May 22, 20xx
Special notations:
Inside address:
Mr. George Green
245, rue Duguay
Salutation:
Dear Mr. Green:
Subject line:
Error in billing
Introduction:
Thank you for your letter of May 19 regarding Invoice 14.
Development:
• We checked our records and we made an error. We forgot to
deduct the $500, and you are entitled to the 5% discount.
• We are enclosing a corrected invoice with a new total.
• We apologize for the mistake and any inconvenience this may
have caused you. We want to assure you that all future invoices
will receive very special attention.
Conclusion:
We thank you again for your interest and look forward to serving
you again.
Sincerely,
Régis Barton
Sales Manager
Reference initials:
RB/xx
Enclosure notation:
Enclosure
Copy notation:
Postscript:
C10.2
© SOFAD
TABLE DES
MATIÈRES
CORRIGÉ DU CHAPITRE 10 Préévaluation
LA MAISON DU VOYAGEUR
679, rue Normandie, Pointe-Claire (Québec) J6N 9W2
Tél. : 514 123-8989 Téléc. : 514 123-8999
[email protected]
May 22, 20xx
Mr. George Green
245, rue Duguay
Dear Mr. Green:
Thank you for your letter dated May 19, regarding the Invoice 14.
We checked our records and indeed it was an error on our part. You are right: we forgot to deduct
the $500 down payment you gave us. Moreover, you are entitled to the 5% discount as specified in
our brochure. As shown on the enclosed corrected invoice, the net amount due is therefore $3 789.25.
We apologize for the mistake and any inconvenience this may have caused you. We want to assure
you that all future invoices will receive very special attention.
We thank you again for doing business with us and look forward to serving you again.
Sincerely,
Régis Barton
Sales Manager
RB/xx
Enclosure
© SOFAD
C10.3
TABLE DES
MATIÈRES
COMPTABILITÉ
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
C10.4
© SOFAD
ISBN : 978-2-89493-395-4
4413-03

rédaction en anglais 461-134

Transcription

Documents pareils

Online Assessment Instructions for the Client

Pamphlet - Centre d`action bénévole de Montréal

job application

IB French 3 to IB French 4 summer study

How Unpaid Support Obligations May Affect Your Credit Report

Dear Target Guest,

Chapitre 1 elementaire corrige

Order Form

BLOOD CLOTS: Do you know the facts?

CHANSONS DE MER Op