Bac G2 Niger cheat sheet

Anglais commercial et de gestion

• Business correspondence: enquiry (request for prices/catalogue), quotation (offer with prices and terms), order, invoice, complaint and adjustment; each has standard opening and closing formulas.

• Incoterms define risk and cost transfer: EXW (buyer bears everything from seller's premises), FOB (risk passes on board ship), CIF (seller pays cost, insurance, freight to destination).

• Payment terms: T/T (telegraphic transfer), L/C (letter of credit, bank guarantees payment against documents), D/P (documents against payment), open account.

• Accounting vocabulary: balance sheet, income statement, assets/liabilities, equity, depreciation, cash flow, turnover, gross margin, break-even point.

• Numbers and dates: write amounts in figures and words on commercial documents; British format 12/03/2025 = 12 March, American format = December 3.

• Email register: 'Dear Mr X' / 'Yours sincerely' when named, 'Dear Sir or Madam' / 'Yours faithfully' when unnamed; keep formal, concise, one topic per email.

• Useful phrases: 'We are pleased to enclose...', 'We look forward to hearing from you', 'Please find attached our latest catalogue', 'We regret to inform you that...'.

• False friends to avoid: 'actually' = en fait (not actuellement), 'eventually' = finalement, 'assist' = aider (not assister), 'sensible' = raisonnable.