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Practical English: Banking International transfers How long does it take? Bank clerk: — Hello. Can I help you, ma´am? Mary Jones: — Yes. Could you tell me how to send some money to someone with an account with a bank in Germany? Bank clerk: — Well, you can pay by mail, telegraphic or SWIFT transfer. Or you can have a banker´s draft and mail it yourself to the beneficiary. Mary Jones: — Which is the best way? [...] [read more & listen to audio]

Accounting English Depreciation Narration: Part Two Over the last several years, most countries´ tax laws discarded the concept of estimated useful life; each asset´s depreciation is nowadays computed over a period of years as prescribed by the laws for that type of property. Such periods prescribed by the law are called prescribed recovery periods. [read more & listen to audio]