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Contabilidad IIIa / 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.


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


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.


1. El principio contable requiere que los ingresos y los gastos sean correspondidos.

2. Debemos invertir este asiento antes de asentarlo al diario mayor.

3. Nuestro compromiso con la auditorķa es el lunes.

4. Hubo un recargo trimestral a esta cuenta.

5. Traspasemos el saldo de esta cuenta.


For answers and translations, click HERE



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