REVIEW OF TENSES

1. SIMPLE OF VERB BE IN PRESENT: AM – IS –ARE

a. The accountant is in his proper studio.
b. Jack’s colleagues are in a tax congress.
c. Henry is a bank worker.
d. They are in an international accounting congress.
e. Manuel and Ciara are workers in the accounting studio.
f. The accounting students are in the central bank.
g. Louis and Ann are in the office of the company.
h. She is in the accountant of the city market.
i. Andrew is the worker of the undertaking area.
j. The tax is 18% in Peru.
2. SIMPLE PRESENT:
a. The balance sheet has a lot of problems.
b. The students practice in accounting firms.
c. Rose has money in the bank.
d. The accountant owns high interests.
 e. Paola works at a private bank.
f. The commercial accountants have business.
g. Mariana labors in a company reviewing the inventory.
h. Pierre studies the accounting books.
i. The accounting students practice in the class of math.
j. The manager counts the new hire accountants’ files.
3. PRESENT CONTINUOUS:
a. An accountant is evaluating the auditory process.
b. Helen and Fred are using the international accounting standards.
c. The accountants are training in financial auditory constantly.
d. Heinz is attending his work with responsibility.
e. Alex and Frank are trying to be professional accountants.
f. The supplier is working in a company of cloths.
g. John is instructing in an enterprise of Tumbes.
h. Fiorella as accountant is collaborating to the company’s budget.
i. The balance of the company is established.
j. Andrew is postulating to the accounting school.
4. MODAL CAN:
a. Kevin can work the balance sheets correctly.
b. The graduated accountants can specialize in different areas.
c. She can evaluate the profits of the company.
d. The company can export cotton and other production.
e. Danny can teach accounting.
f. The accountant John can perform new projects in overseas and
make money.
g. They can prepare accounting entries.
h. The worker can require the company information.
i. Managers can program the monthly balance.
j. The administrator can see the information.
5. FUTURE WITH WILL:
a. These accounting students will participate of the budget training.
b. Eliza will invest a lot of money in her financial actions.
c. She will train the accounting course.
d. Jesus and Paul will be in the international conference.
 e. The accountants will specialize in audit.
f. Louis the accountant will check the financial critic information.
g. Jason will apply to a bank.
h. The bank manager will supervise the staff next week.
i. The managers will evaluate the invoices of the latest expenses.
j. They will take a lot of capital for the inversion of the company.

6. VOCABULARY