Contabilidad IIIa / Accounting

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CULTURAL NOTES: In Brazil, interest cannot be capitalized as part of the cost of an asset. Furthermore, it is required to present separately any material current liabilities due to foreign currencies.

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LET'S REVIEW THE VOCABULARY: ACCOUNTING III

DICTATION: Click on a number, and listen carefully. Type in your answer on the space provided. Please, repeat aloud each example.

#1		Answer & translation saldo / account balance
#2		Answer & translation recargo / charge
#3		Answer & translation compromiso / engagement
#4		Answer & translation diario mayor / ledger
#5		Answer & translation principio / principle

 

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Identify masculine nouns in the following sentences:

Click on normal for audio. While it is being downloaded, enter your answer in the 3rd column. Please, repeat each example aloud.

normal	1. El principio contable requiere que los ingresos y los gastos sean correspondidos.	Your choices principio, ingresos, gastos contable, los y, sean, que
normal	2. Debemos invertir este asiento antes de asentarlo al diario mayor.	Your choices debemos, asentarlo asiento, diario de, al, mayor
normal	3. Nuestro compromiso con la auditoría es el lunes.	Your choices nuestro, con, es auditoría compromiso, lunes
normal	4. Hubo un recargo trimestral a esta cuenta.	Your choices hubo, a, esta recargo cuenta
normal	5. Traspasemos el saldo de esta cuenta.	Your choices saldo traspasemos cuenta

 

For answers and translations, click HERE