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Practica Del Modulo 2
Practica Del Modulo 2
Accounts receivable (AR) is the balance of money due to a firm for goods or
services delivered or used but not yet paid for by customers. Accounts
receivable are listed on the balance sheet as a current asset. AR is any
amount of money owed by customers for purchases made on credit.
Factura: invoice
It includes the cost of the products purchased or services rendered to the
buyer. Invoices can also serve as legal records, if they contain the names
of the seller and client, description and price of goods or services, and
the terms of payment.
Impuesto: tax
Taxes are mandatory contributions levied on individuals or corporations by a
government entity—whether local, regional, or national
Insumos: supplies
The plural of supply is supplies and is used when more than one type of
thing is being stored. Real-life examples: Hospitals keep a supply of
blood to use for emergencia
Mercancías: goods
Goods. The things which are bought and sold by business are called goods. Goods maybe raw
material work in progress of finished goods. In accounting, when goods are purchased it is
written as purchases. When goods are sold it is written as sales.
Promissory notes are a written promise to pay cash to another party on or before a specified
future date. If the note receivable is due within a year, then it is treated as a current asset on
the balance sheet.
Préstamo: loan
A loan is an arrangement under which a lender allows another party the use of funds in
exchange for an interest payment and the return of the funds at the end of the lending
arrangement. Loans provide liquidity to businesses and individuals, and as such are a
necessary part of the financial system
Reembolso: refund
countable noun. A refund is a sum of money which is returned to you, for example because
you have paid too much or because you have returned goods to a shop. Synonyms:
repayment, compensation, rebate, reparation More Synonyms of refund.
Rentabilidad: profitability
Rotación de capital: capital turnover
Saldo: balance
Sobregiro: overdraft
Tasa: rate
Utilidad: income
Vencimiento: due
date, expiration
4) Escriba cinco oraciones utilizando los adverbios very and
so. (5 PUNTOS)
She’s so beautiful
This test is very hard
Driving a car is so easy
Swimming is not so difficult
I didn’t know she had so many children
I’m so tired right now
I’m so happy for you
She is so kind and nice
The teacher is very intelligent
She has so many dogs and cats at home
The girl was very beautiful.
The house is very expensive.