Actividad de aprendizaje 13

Los estados financieros proporcionan valiosa información que le permite a la

gerencia, a los socios y a los acreedores, evaluar el desempeño financiero
de una empresa, centrándose en las diferentes áreas de desempeño. Es
importante conocer los términos en inglés relacionados con este tema. Lea el
siguiente párrafo, estudie el vocabulario que encuentra en este archivo y desarrolle
las actividades.

Evidencia: Profit and Loss

Companies sell products or services to the public or other businesses. A product
might be something to eat, or to wear or to play. A service is doing something for
someone for example, a hairdresser, a plumber or a childminder. Companies make
money by selling their product or service for more money than it costs to make or
deliver. The extra money that they make is called a Profit.

When a company doesn't make as much money as it costs to make the product or
service it is called a Loss. Making a Loss can lead to the company going out of
business and people losing their jobs. Companies always try to make a Profit from
everything that they sell.
It's not only companies that want to make a profit, events like school fetes and coffee
mornings try to make a profit too, sometimes the money is for school funds or it might
be raising money for charity.
Trying to make a Profit is a balancing act; events or companies have to find ways to
keep their costs as low as possible, the cheaper it costs to make a product or deliver
a service the bigger profit they can make when they sell it. But they also have to
make sure that they don't charge too much money for the product as people won't
buy something that they think is too expensive.


Fraser, P. (2013). Profit & los: Level 2 unit [archivo PDF]. Recuperado de
https://teejaymaths.com/wp-content/uploads/2016/04/Finance-Level-2-Profit-Loss.pdf












Tenga en cuenta el siguiente vocabulario para el desarrollo de las actividades. Busque el
significado en los diccionarios en línea de su preferencia.

Keywords

The list of keywords for this unit is as follows:


Nouns loss to give
account (a/c) net loss net profit to identify
advertising number of years to involve
assets overhead / overruns to list
bad debt payment percentage to plan
balance planning to prepare
sheet bank profit to purchase
bank loan profit and loss to receive
business purpose to record
capital expenditure rent revenue to run
credit side running sales to save
discount telephone
expense trading Adjectives
expenditure period accurate
figures gains wages actual
gross profit daily
heat income Verbs net
insurance to budget to
interest ledger classify to
light Other
close off day-to-day
loan to compare
to curtail
to debit
to deduct












Con base a su proyecto formativo y enfocándose en su producto o servicio que
comercializa, desarrolle los siguientes ejercicios.


1. Unscramble the letters

Identifique la palabra oculta según la definición dada y escriba la respuesta en el
espacio correspondiente.

a) This is something you have been given CEREIDVE


Answer _________________________


b) This is when you make money ROTPIF


Answer _____________________________


c) You can speak to people far away with this PHELOENET


Answer ____________________________




d) When you get something ready before it is needed PEPRAER

Answer ____________________________














Resuelva el código secreto con el fin de encontrar la frase oculta teniendo en

cuenta el ejemplo.

example: (code) FBGL = HAIR (English)

English= A D E H I N O P R S V X
Code= B X Y F G Q K T L M C W

KCYLFYBXM BLY YWTYQMGCY =






2. Complete las oraciones.

Use las siguientes palabras para completar las oraciones en el texto.

loss recorded rent

profit expenses

Capital Expenditure: Purchasing fixed assets which will last a number of years, e.g.
equipment, machinery, premises, motor vehicles. These assets are ___________ in
the balance sheet and not in the _________________and loss account.
Revenue Expenditure: _____________ involved in the day-to-day running of the
business, e.g. wages, ____________insurance, advertising, telephone. These
expenses are recorded in the profit and the profit and __________ account.













3. Analice la siguiente tabla de ejemplo y lea la interpretación de los datos,
complete los datos faltantes.


*Trading Account for the year ending December 08.

$ $ $
Sales 8,000
Less returns 100
7,900
Opening stock 200
Purchases 3,900
Less returns 100 3,800
4,000
Less closing stock 300
Cost of goods sold 3,700
Gross Profit 4,200

Interpretation

The company had sales of $8,000 at the year end. Less returns, this came to

$_______. The company had opening stock of $200 and closing stock of $300.
The company had purchases of $3900, less returns of $100. The cost of the goods
sold came to $3,700. This makes the gross profit $_______


 Desarrolle la actividad y envíe sus respuestas al instructor con todos los puntos
que se solicitan en la evidencia a través de la evaluación en la plataforma virtual de
aprendizaje.

Pasos para enviar la evidencia:

1. Clic en el título de la evidencia.

2. Responda la evaluación
3. Clic en Enviar.

Nota: esta evidencia es de carácter grupal. Recuerde revisar la guía de aprendizaje

con el fin de verificar que ha realizado todas las evidencias propuestas, saber cómo
desarrollarlas y entregarlas correctamente.

Criterios de evaluación

Puede inferir el significado de una palabra u oración dentro de un texto en inglés, así este
no esté explícito.

Puede extraer información adecuada y precisa, y tomar nota de una conversación,

programa, clase, etc.; referido a su profesión.

Puede completar frases basado en información leída previamente en un texto.