Contabilidad III / Accounting

AUDIO: Click on an underlined word for audio; to hear the word again, click on the PLAY button of the audio player to maximize the use of your computer's resources. More info.

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.

---

WORDS TO LEARN: Please, repeat aloud each example.

saldo	( m )	account balance
recargo	( m )	charge
compromiso	( m )	engagement
diario mayor	( m ), adj	ledger
principio	( m )	principle

---

TODAY'S GRAMMAR FOCUS

Noun Gender: Masculine gender. Review rules.

---

 

LET'S USE THE WORDS!

First, click on normal for audio. While it is being downloaded, select the option you consider the most appropriate within the context of the sentence. Click on the arrow for your choices. Please, repeat each example aloud.

normal	1. El Your choices principios principio principiante contable requiere que los ingresos y los gastos sean correspondidos.
normal	2. Debemos invertir este asiento antes de asentarlo al Your choices diarios mayor. diario mayores. diario mayor.
normal	3. Nuestro Your choices compromiso de financiación cuadros de financiación compromiso con la auditoría es el lunes.
normal	4. Hubo un Your choices recargo omisiones auditor trimestral a esta cuenta.
normal	5. Traspasemos el Your choices saldo anotatión anotaciones de esta cuenta.

 

For answers & translations click HERE