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Contabilidad V / 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, revaluation of the fixed assets, such as property, plant and equipment, at amounts above historical cost is allowed. The revaluation may be based on a specified index or be at appraisal values. In contrast, in the US, historical cost is used for valuing these types of assets.

WORDS TO LEARN: Please, repeat aloud each example.

controles internos ( m pl ), ( adj ) internal controls
cuadrado -a( adj ) balanced
fiscal ( adj ) fiscal
estado de ganancias y pérdidas ( m ), prep, ( f pl ), conj, ( f pl ) income statement
agrupar, clasificar ( reg ), ( irreg ) to classify


Number: Plural of nouns. 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. Para proteger los bienes de la empresa, es necesario poner fuertes.

2. El período varía en cada compañía.

3. El estará listo el martes.

4. Los asientos son en dos columnas.

5. Estas cuentas no habían sido automáticamente.


For answers & translations click HERE



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