OCCUPATIONAL ENGLISH FOR ACCOUNTING - ARITHMETICAL SYMBOLS

ARITHMETICAL SYMBOLS
Objective : At the end of the lesson,stundents sould be able to use arithmetical symbols and explain arithmetical problems.
1.1   SYMBOLS
The  following symbols  are symbols or mathematical symbols.
Symbols
Read
+
Plus and
-
Minus
X
Times multiplied by
:
Divided by
=
Equals ; is equal to ; is
(+) is used for addition
(-)  is used for subtraction
(x) is used for multiplicand
(:)  is used division
1.1   NUMBERS
There are two kinds of numbers : cardinal and ordinal. Cardinal numbers are used in counting and to indicate quantities. Ordinal numbers are used  to indicate position in a series. This part shows the spelling of the cardinal numbers.
           1: one                                                   11: eleven
           2: two                                                   12: twelve
           3: three                                                 13: thirteen
           4: four                                                  14: fourteen
           5: five                                                   15: fifteen
           6: six                                                    16: sixteen
           7: seven                                                17: seventeen
           8: eight                                                 18: eighteen
           9: nine                                                  19: Nineteen
           10: ten                                                  20: Twenty

      21 twenty-one                                      101 a (one) hundred (and) one
      30 thirty                                                200 two hundred
      40 forty                                                225 two hundred (and) twenty-five
      50 fifty                                                 1.000 a (one) thousand
60 sixty                                                2.000 two thousand
70 seventy                                           3489 three thousand four hundred and eighty-nine
80 eighty                                              1.000.000 a (one) million
90 ninety                                              2.000.000 two million*
            100 (one) hundred                               1.000.000.000 a (one)  billion
  
      *note that there is no s on thousand or million
1.3 APPLICATION
           Arithmetical/mathematical symbols are read like this:
a.                                Addition
      
         3+9=12                                 Three plus nine aquals twelve
         3+8                                        Three plus eight
         4+4=?                                    How much are three and four
         4+4=8                                    Four and four are eight
b.                               Subtraction
         17-6                                      Seventeen minus six
                                               4529-200=?            How much are four thousand two hundred and fifty-nine minus to hundred?                    
                                                 14310
            -5210 
                Nought from nought leaves nought. One from leaves nought ( or nothing). Two from three leaves one. I can’t take (or subtract) five  from four, I must borrow ten; five from fourteen leaves nine. The difference (or the reminder) is nine thousand none hundred.
c.                              Multiplication
              8x4                                         Eight times four
              1x1=1                                    Once one is one
              2x1=2                                    Twice two is two
              3x5=15                                  Three times five is fifteen
              19x9=?                                  How much are nineteen times nine?
              679
           x    85
             3395
             5432
           57715
                Five times nine(or nine multiplied by five) are forty-five; I put down five and carry four. Five times seven are thirty-five and four (that I carry) are thirty nine; I write down nine and carry three. Five times isx make thirty and three; I put down thirty-three. Eight times nin (or eight nine) are seventy-two, I write two and carry seven. Eight sevens make fifty-six and seven are sixty-three. I put down three and carry six. Eight sixes make forty-eight and six are fifty-four; I write down fifty-four.
I now add he partial resul (or products) five. Two and nine are eleven. Three and three are six and one are seven. Four and three make seven five.
d.                        Division
         6:3                       six divided by three
        100:5=?                How much sre one hundred divided by five?
        750:50=15            seven hundred and fifty divided by fifty equals fifteen
      Conclusion:
  •   For calculating, we can use the following arithmetical symbols:
            (+) is used for addition
            (-)  is used for subtraction
            (x) is used for multiplication
            (:)  is used for divison
  •   inounting and calculating we use cardinal numbers, mot ordinal numbers
1          1.4   SUMMARY
As we know, in doing accounting calculation we use arithmetical symbols such as +, -, x. :, and 
We also use cardinal numbers to write the amount of the sum. That’s why it is suggested in this lesson the arithmetical symbols and cardinal numbers numbers, so that the students can learn how to explain the arithmetical problems in accounting.

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