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Contabilidad II / 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 Chile, in determining the cost of inventories, only direct materials and labor are included. In contrast in the US, practice requires the inclusion of not only direct labor and materials, but also of fixed and variable manufacturing overhead.

WORDS TO LEARN: Please, repeat aloud each example.

anotación, apunte ( f ), ( m ) entering in the books
cuadro de financiación ( m ), prep, ( f ) funds statement
segregación de las responsabilidades ( f ), prep, art, ( f pl ) segregation of duties
omisión ( f ) omission
normas de la valoración ( f pl ), prep, art, ( f ) valuation techniques



Noun Gender: Feminine gender. Review rules.



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.


1. Las son uno de los criterios de los principios contables.

2. La es esencial para establecer un negocio en América Latina porque hay mucho robo de empleados.

3. El contiene información de los recursos.

4. En Chile, la de los costos fijos y variables en la determinación del costo del inventario es aceptable.

5. Se olvidaron la de esta cuenta.


For answers & translations click HERE



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