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Contabilidad IV / 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: Brazil requires the amortization of the discount or premium of stocks on a straight line. In contrast, the US generally requires the amortization using the effective interest method.

WORDS TO LEARN: Please, repeat aloud each example.

semestre ( m ) semester
haber ( m ) credit
deber ( m ) debit
informe anual ( m ), ( adj ) annual report
falsificar ( irreg ) to falsify



Noun Gender: Masculine 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. Solamente hay dos posibilidades en un asiento:

2. Este año nuestro fue sobresaliente.

3. Cerramos esta cuenta este

4. El contador este apunte.


For answers & translations click HERE



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