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Contabilidad IIa / 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.


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


Identify feminine 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.


1. Las normas de la valorización son uno de los criterios de los principios contables.

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

3. El cuadro de financiación contiene información de los recursos.

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

5. Se olvidaron la anotación de esta cuenta.


For answers and translations, click HERE



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