Evidencia

Dialogo en inglés: Informe de Presupuesto

1. Escriba los principales conceptos descritos en la sección “Let’s listen” y

“Let’s read”, luego traduzca estos conceptos a español, a manera de
glosario.

 Balance Sheet: It reflects the structure of a company and has information

regarding a company’s assets, liabilities and available capital. This
information is presented at the end of a reporting period or on an annual
basis.
 Hoja de balance: Refleja la estructura de una empresa y tiene la
información en cuanto al activo de una empresa, responsabilidades y la
capital disponible. Esta información es presentada al final de un período de
declaración o en una base anual.
 Cash Flow Statement: It indicates cash Flow changes (inflows and
outflows) over a particular period of time.
 Estado de flujo de efectivo: Esto indica los cambios de flujo de caja
(entradas y salidas) durante un periodo de tiempo particular.
 Creditors: Need an assurance that loans granted to a business and
interests on those loans will be paid on time.
 Acreedores: Necesite un aseguramiento que presta concedido a un
negocio e interesa por aquellos préstamos será pagado a tiempo.
 Financial analysts: Use information to provide services to clients
(investors, credit agencies).
 Analistas financieros: Usa la información para proporcionar servicios a
clientes (inversionistas, agencias de crédito).
 Financial indicator or ratio: Is a relative magnitude of two numbers
selected from the financial statements of a company. As the financial
statements themselves, it is used by administrators or project stakeholders
to interpret and evaluate financial performance.
 Indicador financiero o razón: Es una magnitud relativa de dos números
seleccionados de las declaraciones financieras de una empresa. Como las
declaraciones financieras ellos mismos, esto es usado por administradores
o tenedores de apuestas de proyecto interpretar y evaluar el funcionamiento
financiero.
 Government Institutions: Use information to allocate resources for
statistical purposes.
 Instituciones Gubernamentales: Utilizan información para asignar
recursos a los objetivos estadísticos.
 Income statement: It reflects the results of a company’s operation in terms
of incomes, expenses, profits and losses over a year or particular period of
time of a Project.
 Estado de Resultados: Esto refleja los resultados de la operación de una
empresa en términos de ingresos, gastos, ganancias y pérdidas más de un
año o el período particular de tiempo de un Proyecto.
 Management: Responsible for day to day business management. Need
information on financial situation of business, current and expected situation
in the future.
 Administración: Responsable de la gestión empresarial diaria. Necesita
información sobre la situación financiera de las empresas, es decir, la
situación actual y la esperada en el futuro.
 Price: In general, it’s the value given in Exchange for transfer of ownership
as it’s the essence of Commercial transactions. Three main parties take part
in the process: the buyer, the seller and the competition.
 Precio: En general, esto es el valor dado a cambio de la transferencia de
propiedad como esto es la esencia de transacciones Comerciales. Tres
partidos principales participan en el proceso: el comprador, el vendedor y la
competición.
 Public: Businesses are part of the public. They contribute to local economy,
employment, usage of local resources and environmental preservation.
Information here is used to evaluate such contribution.
 Publico: Los negocios son la parte del público. Ellos contribuyen a la
economía local, el empleo, el uso de recursos locales y la preservación
ambiental. La Información aquí es usada evaluar tal contribución..
 Sales Budget: Is the first input a company needs to estimate incomes,
costs, expenses and generally, all the elements that make up the financial
statements.
 Presupuesto de Ventas: Es la primera entrada que una empresa necesita
para estimar los ingresos, costos, gastos y en general, todos los elementos
que componen los estados financieros.
 Sales Forecasting: Is also a procedure a lot companies use to set their
goals and organize their operating plans.
 Pronóstico de Ventas: Es también un procedimiento muchas empresas
suelen poner sus objetivos y organizar sus proyectos de operaciones..
 Share holder: Use information to assess performance of the management.
 Accionistas: Utilizan información para evaluar el rendimiento de la gestión.
 Taxation authorities: Use information for assessment of taxes, including
sales tax.
 Autoridades Fiscales: Utilizan información para la evaluación de
impuestos, incluido el impuesto de ventas.
 Trade partners: Suppliers selling goods need information on security of
their sales and payments. Customers buying goods need information on
security and stability of their purchases.
 Socios Comerciales: Los bienes de venta de proveedores necesitan la
información sobre la seguridad de sus ventas y pagos. Los clientes que
compran a bienes necesitan la información sobre la seguridad y la
estabilidad de sus compras.

2. En la sección “Let’s write”, organice las palabras y agréguelas en

las oraciones incompletas. Escriba en el documento las palabras
organizadas y pegue la captura de pantalla donde se indique que
termino el ejercicio exitosamente.

1) Financial statement
2) Sales Forecasting
3) Price
4) Sales Budget
5) Financial Indicator
 a. Price is the first and more relevant component of the classic “4 Ps” of
marketing.
b. Sales budget is the first input a company needs to estimate
incomes, costs, expenses and generally, all the elements that make
in the financial statements. Of the classic “4 Ps” of marketing.
c. Financial statement provides information on a business current
financial situation, performance and changes in its financial position
to a wide range of users, in order to support and guide management
decision-making.
d. Sales Forecasting is used by administrators or project stakeholders
to interpret and evaluate financial performance.
e. Financial Indicator is a procedure a lot of companies use to set their
goals and organize their operation plans.

3. En la sección “Vocabulary”, escuche cuidadosamente cada definición.

Luego, escoja la mejor opción que defina dicho concepto. Puede escuchar
el audio hasta tres veces. Al finalizar, tome una captura de pantalla con los
ejercicios correctamente desarrollados y agréguelos al documento.
 4. Basado en la información contenida en el objeto de aprendizaje “Sales
forecast and financial indicators”, elabore un dialogo cuyo tema sea una
reunión de los directivos de una empresa planean el informe de
presupuesto. El dialogo debe tener por lo menos tres personajes y cada
personaje debe tener por lo menos 7 intervenciones.

Manager Financial Luis: Good morning, Mr. Florez and Mrs. Arzuza, today we
have as main theme of our meeting to plan the sales budget report of our
company.

Financial accountant Mr. Florez : Good morning, Mr. Luis, yes sir, of course we
have 2 weeks to complete it and deliver it.

Administrator Mrs. Arzuza: good morning sirs, I have a question how is the sales
budget report prepared? Which are the steps to follow .

Manager Financial Luis: fine Mrs. Arzuza, the first thing we must do is to know
that it is a sales budget, and to start a brief introduction.

Administrator Mrs. Arzuza: of course.

Financial accountant Mr. Florez: Yes, so a sales budget is the first entry that the
company needs to estimate the income, expenses, costs and in general all the
elements that make up the company's financial statements.
Administrator Mrs. Arzuza: So, this document is vital as it will guide our company
to make precise decisions about marketing strategies, sales monitoring. Already I
remember.

Manager Financial Luis: of course, if the price also influences, since it is the
essence of the company's commercial transactions.

Financial accountant Mr. Florez: yes of course, the buyers, the seller and the
competition in the price also influence. In the sales and financial return.

Mrs. Sanchez: So, we need to analyze the proposals of other competitors, we

must also ask ourselves whether the price chosen by the clients will pay for it or
not. Conduct the marketing study

Manager Financial Luis: We must make the budget in account to expenses such
as posters, sale price per box, individual; and material pop

Financial accountant Mr. Florez: Yes, we must also keep a financial statement
such as balance sheet, income statement and statement of cash flow.

Administrator Mrs. Arzuza: ok, so, what I understand the objective of the financial
statements is to provide information about the current financial position of a
company, the performance and the changes they have.

Manager Financial Luis: Yes, we must also look at the fact that shareholders,
administrators, business partners, creditors, tax authorities and financial analysts
and the public have a lot to do with our budget.

Financial accountant Mr. Florez: As we know the indicators of financial

performance is grouped into: use, profitability, liquidity, you can use several
programs to create and analyze financial statements.

Administrator Mrs. Arzuza: then how we review the profitability and success of
our business depends on how wisely we plan all the activities of our company,
really is good for company.

Manager Financial Luis: Let's remember also that the sales budget is essential
for all companies, even for the smallest companies, because it is the basis for
making accurate financial decisions and is a good planning process.

Financial accountant Mr. Florez : so, since we finished analyzing how the sales
budget is made, now we can discuss it with the other members of the company.

Administrator Mrs. Arzuza: of course, yes, gentlemen thank you for all the
information, very interesting for my we can now make our report and present it.
Manager Financial Luis: Thank you for coming to the meeting, gentlemen.

Financial accountant Mr. Florez: You're welcome gentlemen; it was a very

lucrative meeting

Administrator Mrs. Arzuza: Good, we'll get started on the report. See you later.