“Año de la Universalización de la Salud”

INSTITUTO SUPERIOR DE EDUCACIÓN PÚBLICO TECNOLÓGICO

HONORIO DELGADO ESPINOZA DE AREQUIPA

CARRERA PROFESIONAL: CONTABILIDAD

V SEMESTRE - DIURNO

UNIDAD DIDÁCTICA: COMUNICACIÓN EMPRESARIAL

 Sánchez Mamani, Maickel Levi

AREQUIPA – PERÚ

2020
 PERSONAL INFORMATION

PRESENTATION:

Hi,

My name is Maickel and l’m 20 years old. I live in Cerro Colorado in Arequipa.
I’m respectful and very funny. I can to play tennis and soccer, but I can’t swim.
I’m good at sport. My favourite players are Paolo and Neymar. My favourite
subjets are Maths and Geography. I like the months January and December. I
like listening to pop.
I will introduce my partner:

His name Alexander, but his friends call him Alex.He lives in Cayma. He’s 20
years old and studies Psychology. He’s tall and slim. He’s got short dark hair.
He loves football and in his free time he likes listening to rap.

We study in the institute.At the weekends. We go to the pool and play football
or we sometimes play video games.

Thanks.
INVESTMENTS

VOCABULARY

-Diversify:verb Diversificar
They want to diversify the business into new áreas.
-Yield:verb Rendimiento
An attempt to yield increased profits

-Index fund noun Fondo indexado

index fund where your investment is split between a certain number.

-Holding noun Participación

To ensure security the investment fund has holdings in many companies.

-Blue-chip adjective
A blue-chip company or investment is one that can be trusted and is
not likely to fail.

-Plummet verb Plomada

Compared to most of their urban counterparts, whose real incomes

plummeted, farmers fared well.

-Rocket noun Cohete

The rocket arced gracefully into the sky.

-Fund noun Fondo
Her family have contributed $50,000 to the fund.

-Resistant adjective Resistente

 A stain-resistant carpet
-Slump verb Depresion
The airline industry is currently in a slump.

-Boom noun Auge

The property boom
-Maturity noun Madurez
The investment reaches maturity after ten years
-Volatile adjective Volatil
She is volatile and unreliable
-Default verb Defecto
Any default on your mortgage payments may mean you
will lose your house
-Commodities noun Productos
The international commodities market
-Broker noun Corredor
I told my broker to sell the stock
-Startup noun Puesto en marcha
Start-ups are very vulnerable in the business world.
-Portfolio noun Portafolio
She's trying to build up a portfolio of work to show
during job interviews.

QUESTIONS

If you had $1Million to invest, how would you invest it? Why?
In a company because you will get much faster profits and then in other
activities

Why do you think- funding is becoming popular?

Because it's a way to invest with more profits or long-term profits in a future
Are there any totally safe investments Why/ not?
Not, because there are always risks of embezzlement

Professional Relationships

QUESTIONS

1. Which do you think are more important to a company's success -

internal relationships or external relationships? Why?

Both are very important because the internal ones create a better

work environment and the external ones help to have more partners

or suppliers.

2. Which other external relationships are important for an accounts

department?

The relationship with financial entities that are very important for

the development of the company. Also the relationship with the state

we will have credits or facilities.

3. What advice would you give a colleague on how to maintain a good

working relationship with someone?

First it would be to think in various ways because business

relationships are important for the company as well as for him,

 thinking about tomorrow, offering various solutions instead of

increasing problems.

Taxes: Part One

QUESTIONS TYO DISCUSS

1. Should more be done to stop tax avoidance?

Yes, it implements new new norms and laws in the legal gaps that
exist, to have a management and each company complies with its
tax obligations and will achieve a better collection of taxes that
can be used by the government.

2. How does the tax system in your country differ from those
described in the article?

It differs, for example here we use the General Sales Tax paid by
final consumers. In the USA, VAT is used, which is a fairer tax
because it is carried out on the sale of non-inventoried assets. In
England, the PAYE system is a payment system of wages and taxes
and appropriate insurance on the cost of employees.

3. In your opinion, which is the better form of consumption tax; VAT or

Sales tax? Why?

VAT, because it is done more fairly where suppliers and consumers

pay because it records non-inventoried assets from a person or a
 company, while the VAT is paid by a person, the company only
administers it.

VOCABULARY
AUDIT /noun/Auditoria

 The company has an audit at the end of each financial year

 An audit of the company’s finances is currently being carried ou

ABNORMALITIES/noun or adjective/Anormalidad

 An increasing number of tests are available for detecting foetal

abnormalities
 But I saw nothing in his brain scans that might suggest abnormalities.

CONTROL/verb or noun/Control

 The government is trying to control spending.

 You're going to have to learn to control your temper.

VERIFY/verb/Verificar

 States must verify applicants' citizenship status.

 The results will need to be independently verified by experts

DEFRAUD/verb/Defraudada

 They are both charged with conspiracy to defraud an insurance company

of $20,000.
 The police made a number of arrests at the company's head office in
connection with a conspiracy to defraud investors.

OBJECTIVITY/noun/Objetividad

 He questioned his manager's objectivity.

 An auditor must always give the appearance of objectivity and
impartiality.

VALIDITY/ adjective/VALIDEZ

 The second has validity, but within limits.

 Some programs that check for valid dates stop at the range check and
don’t pursue validity checks.

STATISTICAL SAMPLING/noun/Muestreo estadístico

  We will carry out a statistical sampling of the ENRON company

ADHERE TO/verb/Adhieren a los procedimientos

 Each auditor has to adhere to the situation.

OUTCOME/noun/Resultado

 The outcome of an election

 The outcome here was instant.

SLOPPY/adjective/Descuidadas

 He became sloppy and uncontrollable.

 You get sloppy and make bad decisions.

ITEMIZATIONS/noun/Artículos
ACT ON/verb/Actuar en consecuencia

 The auditor’s findings are then shared with the IRS who will act on it.
 Auditors act on the results.

TRANSPARENCY/noun/Transparencia

 The letter t stands for transparency.

 Obamas campaign promise about transparency

QUESTIONS

1. Why are internal audits so important to large

corporations?
Because it helps to carry out an adequate control of the operations
and for the external external audit it will be much easier to
validate data.

2. Why do you think so many people fear being audited?

Companies fear because they do not have adequate control
systems, they present deficiencies in documents and operations.
If a problem is found they fear the sanction that will be given.
3. What kind of source information would auditors need for:
An internal audit? An external audit?
Yes, an external audit would be needed as a basis to start from
the beginning but also an instantaneous registration systems
that show real information.