Spanish Translations from Textbook Traduccin 6A 1. Quin son los caballeros que estaba aqu esta maana? 2. Sr.

La Barrera, que est en su camino a Francia, se detendr aqu maana. 3. Me gusta muchsimo la fotografa que me envi. 4. No pudimos encontrar el hombre a los que habamos dado nuestro cheque. 5. El hombre por que me consigui el trabajo acaba de hacerme llamado. 6. El que persevera va muy lejos. 7. La secretaria de mi compaero, que dej la semana pasada, es un puertorriquea. 8. La camarera dijo que no estaba en casa, lo cual me sorprendi mucho. 9. Hemos ledo muchos ensayos, entre los que estaba el tuyo. 10. Lo que deca era falso, pero muy divertido. 11. De todos los museos que hemos visitado este es el que ms nos gusta. 12. Ahora estamos estudiando a Goya, cuya influencia en el arte contemporaneo ha sido grande. 13. No prestes atencin a lo que dicen. 14. Te dar todos los sobres que tengo. 15. Hay tres trenes cada da; el que acaba de salir es el expreso. Traduccin 6B 1. La tarde en que te vi tuve un accidente. 2. Fue el mal estado de la carretera que nos hizo renunciar a nuestro viaje. 3. Vamos ir a la playa que solamos nadar verano pasado. 4. Lo que es valor, s que lo tiene. 5. T, que eres un buen amigo suyo, debera decrselo. 6. Estoy el que quien lo propone. 7. Nos fuimos a Quito, lo que nos complace enormemente. 8. La mayora de los turistas que vienen aqu son estadounidenses. 9. Los habitantes del pueblo, los cuales son personas muy astutas, nos queran engaar. 10. Lo que es ella, no dijo nada. 11. Por lo que he visto, no podemos llegar a un acuerdo. 12. El prisionero, a quien manos y pies ataron, no pudo escapar. 13. Es uno de aquellos para quienes la ociosidad no existe. 14. Ese es el que quiero hablar.

15.

Sostiene que habla siete idiomas, lo cual s que no es verdad.

Verbos y Modismos: Dar 1. Qu estn dando en el teatro esta noche? 2. Esta tierra le da esplndidas melones. 3. Varios casos de tifus se han dado. 4. No da ninguna diferencia para m. 5. Las ventanas daban al jardn. 6. Me dio las gracias por el favor. 7. Tienes que darse prisa. 8. Yo no me di cuenta. 9. l dio la causa a un escndalo. 10. Nos dieron muy buenas comidas. 11. Vamos a dar un paseo por las calles. 12. No hay que darle vueltas. 13. He olvidado darle cuerda al reloj. 14. Me dio a entender que el artculo era de l. 15. l no se consideraba a s mismo dado derrota. Traduccin 9A 1. Siento mucho que no estuvieras aqu anoche. 2. Estoy muy contento de que usted se sienta mejor. 3. Dile que no esperarnos. 4. Yo no creo que vaya a ser capaz de ir con ustedes. 5. Es una lstima que no nos puede acompaar. 6. Es intil que insista. 7. Ella me rog guardar el secreto. 8. Me temo que no sean capaz de terminar a tiempo. 9. Es suficiente que te lo prometa. 10. Me sorprende que ella no ha dicho nada a m. 11. Esperamos que no se ofenda. 12. No estoy seguro de que este paquete sea para l. 13. Neg que la firma era suya. 14. Le ped que me trajera un sobre. 15. Nos gustara que se quede a cenar.

Traduccin 9B 1. Es indudable que ellos hicieron su deber. 2. Es comprensible que l debe ser tan aburrido. 3. Es natural que deba tomar ese punto de vista? 4. Es suficiente que te lo recomiendo para m. 5. Me escribi que llegara a las tres y que lo esperara en la oficina. 6. Supongo que se van este verano. 7. Supongamos que dijera eso. 8. Crees que l es un hombre de habilidad? 9. Sospechas que el est engaando tu? 10. Admito que l es impaciente, pero no que es indiscreto. 11. Puedo entender que t debe lo oponerse. 12. No puedes entender lo que pides es imposible? 13. No puedo concebir que te hayas tomado ese trabajo. 14. No podemos explicarnos a nosotros mismos de que deba ser tan descuidado. 15. Ella no puede entender que debemos vivir modestamente. Hacer 1. No me hagas perder el tren. 2. Hicieron el mdico convocado. 3. Hace un da esplndido. 4. Hace mucho fro en esta habitacin. 5. Usted ha estado esperando mucho tiempo? 6. Haca llegado dos semanas antes. 7. Qu ha sido de tu amigo? 8. Se hizo abogado en tres aos. 9. Los dos se hicieron amigos de inmediato. 10. Vamos a ir antes de que haga de noche. 11. Se ha convertido en un personaje real. 12. Estamos hechos a todo tipo de inconvenientes. 13. Estbamos hechos una sopa. 14. Har de ver l. 15. l hizo un papel muy importante en el levantamiento. Traduccin 8A 1. Estbamos muy cansadosde jugar al tenis.

2. bamos a dejar de jugar. 3. Vamos a dar un paseo por la orilla del ro. 4. Es muy clido para abril. 5. No me siento con ganas de salir. Yo prefiero quedarme aqu leyendo. 6. Vamos a seguir caminando hasta llegar al puente. 7. No hay nada que ver all. 8. Ellos se negaron a firmar la peticin. 9. Insistieron en que lo haban firmado. 10. No se moleste en copiarlo. Traduccin 8B 1. La tos me despert. 2. Fumar como eso no es bueno para su salud. 3. Eso no quiere admitir que es una cosa, y que no es verdad es otra. 4. Nos detuvimos en una casa de campo llamada "Quitapesares". 5. Confo en estar de vuelta maana. 6. Si usted no puede tomar el tren de las siete, espere hasta maana. 7. Vamos, tienes que animarte. 8. Los nios, vete a dormir! 9. Pero, cmo vamos a decir? 10. En cuanto a la escritura que no he escrito. Pues, deberas habrmelo dicho antes. Sacar 1. Sac una carta de su bolsillo. 2. Scame de este apuro! 3. El dentista tendr que sacar este diente para m. 4. No saque su brazo. 5. Es imposible a sacar se salga de sus libros. 6. El azcar se saca de la remolacha. 7. Ella ha sacado el primer premio. 8. Ha sacado una gran cantidad de sus viajes. 9. No se saca nada por enfadarse. 10. Ha sacado asientos para la corrida de toros? Tomar

1. Qu va a tomar, t de caf? 2. Ha tomado el desayuno? 3. Termine tomar su caf. 4. Voy a tomar un helado. 5. El mdico le tom el pulso. 6. Hemos tomado un apartamento en Madrid. 7. Sola tomar muchos baos del sol. 8. Vamos a tomar un taxi. 9. Tomas los cigarrillos? -- S, tengo uno. 10. En todas partes lo tomaron para un espaol. Traduccin 4A 1. Quieren venderlo a ella. 2. Me voy a volver a ti. 3. No las enve a Charles. Ya las tiene. 4. Dnde est el paraguas? George se lo llev. 5. l levant de la silla y vino hacia nosotros. 6. Pon tu abrigo. No se lo quite. 7. Yo me voy maana. Por qu no vienes conmigo? 8. Cuando fui a tu casa, te haba ido. 9. Qudate aqu mientras me afeito. 10. Quin fue a hablar con l? Nadie, l estaba hablando con l mismo. Traduccin 4B 1. Vamos a levantar muy temprano. 2. Vamos a reunirnos ms tarde. 3. S felices, amigos! 4. l me recomend a usted. 5. l te recomend a m. 6. Vamos a organizarlo. 7. Ten cuidado con la radio. Vas a conseguirlo fuera de orden. 8. "Compra una docena de m", dijo el vendedor de flores. 9. Traduce este poema para m. Yo no lo entiendo muy bien. 10. Se comi todas las uvas.

Saber 1. l no sabe leer ni escribir. 2. No saba que estabas aqu. 3. Yo s que el camino est en muy malas condiciones. 4. l conoce mucho de medicina. 5. Conoces alguna francs? 6. Sabes el camino a la oficina de correos? 7. Me s ese libro por corazn. 8. Nunca se sabe la leccin. 9. Qu ella va a decir cuando ella sabe? 10. No se sabe dnde est.
Japan Seeks a Deal on Myanmar Debt This article was written by Yoree Koh and published in The Wall Street Journal on October 7th, 2012. In the article, Koh discusses the topics covered during the convergence of top economic policy makers in Tokyo last week. One of the most prominent topics discussed would be the financial condition of Myanmar (Burma) and the plan to relieve the countrys tremendous debt. Japan aggressively advocated the inclusion of Myanmars debt relief in the annual meeting which would likely expedite the opening of the countrys economy. In addition, solving Myanmars debt issues could give Japanese corporations an advantage in commercializing the nation. Japan planned to take the first step in solving the Myanmar debt by offering a $900 million bridge loan through a line of Japanese banks. This loan would cover about 18% of the countrys debt and hopefully pave the way for larger contributions from other countries afterward. Though this generous action by Myanmars largest creditor would be a great first step, it was not expected that other countries would follow in Japans footsteps right away. Japan has a historical connection with Myanmar stemming from their occupation of the country for 3 years during WWII. This connection, in combination with the steady stream of Japanese businesses flowing back into Myanmar, may explain Japans generosity in forgiving $3.86 billion of the countrys debt. Japans support of Myanmar will also help the country maintain allies to counter Chinas recent boom. Japans goal is to build the bridge between the East and West in efforts to compete with China by helping Myanmar out of its tremendous debt and reestablishing the country in the global economy. However, Japan does not want to take on the potential moral hazard associated with being the only country forgiving debts and giving out new loans to Myanmar. This article deals with two important concepts that we have discussed in class over the past couple of weeks: financial crisis and moral hazard. First, the primary topic of the article is about the financial crisis which has been ongoing in the country of Myanmar (Burma) for years. For many years, Myanmar has experienced consider-

able debt, an inability to pay off debt, and an inability to generate new capital in order to crawl out of their deficit. Of course, Myanmars financial crisis differs from the typical crisis in that they have been engulfed in political and civil turmoil for quite some time. However, now that the country has turned over a new leaf, become a nominally civilian government, and attempted to restore order and financial stability, their way out of the financial crisis is like most others: banks must begin lending and debt must be paid down. Japans initiation of a debt management strategy for Myanmar is a wonderful start but it touches on another concept we have discussed in class recently. The problem with forgiving a country of billions of dollars of debt is that it creates moral hazard: basically, this forgiveness sets a precedent that it is okay to make terrible financial mistakes because the debt will simply be washed away if it cannot be paid back. However, as long as other countries assist Japan in the effort to mediate Myanmars debt and the political and civil unrest is quelled, moral hazard will most likely not be

The whole chapter revolves around the unadjusted trial balance found on 143. The first section deals with adjusting it. The second deals with using the newly adjusted trial balance to create the financial statements. Two purposes of the adjusting process: Measure income Update the balance sheet Every adjusting entry affects at least one of the following: Revenue or expense - to measure income Asset or liability - to update the balance sheet Accrual Accounting Versus Cash-Basis Accounting: Page 139 Accrual Accounting: records the impact of a business transaction as it occurs. When the business makes a sale or incurs an expense, the transaction is recorded even if it receives or pays no cash Cash-Basis Accounting: records only cash transactions. Cash receipts treated as revenues, cash payments handled as expenses GAAP requires accrual accounting The Time-Period Concept: ensures that accounting information is reported at regular intervals to let the company and outsiders know how it is doing.

 The Revenue Principle: deals with when to record revenue and the amount of revenue to record. Record revenue after it has been earned, when a good or service has been delivered Record the cash value of the goods or services delivered as the revenue amount The Matching Principle: the basis for recording expenses Expenses are costs of assets used up and of liabilities created while earning revenue The matching principle has two steps: ID all expenses incurred during accounting period Measure the expenses and match against revenues earned means to subtract expenses from revenues (compute net income/loss) Categories of Adjusting Entries: three categories... Deferrals: an adjustment for an item that the business paid or received cash in advance During a period, supplies (assets) are used up and become expenses. At the end of the period an adjustment is needed to decrease the supplies account for the supplies used up (supplies expense). Prepaid rent, prepaid insurance, and all other prepaid expenses require deferral adjustments Liabilities sometimes need deferral adjustments. When a company receives cash in advance, they must provide the good or service before it can be recorded as revenue. Depreciation: allocates the cost of a plant asset to expense of the assets useful life Identical to a deferral adjustment, expect for the type of asset involved Records depreciation expense and decreases the assets book value over its life Accruals: opposite of deferral adjustment For an accrued expense, the expense is recorded before paying cash Salary expense - employees work and the companys salary expense accrues with time. At the end of the period, some salaries may still be owed and not paid till after the period ends. The amount owed will be recorded on the previous period. Interest expense and tax expense are other examples

 For an accrued revenue, the revenue is recorded before collecting cash A revenue that the business has earned and will collect next year Ex. Accrual of interest revenue debits interest receivable and credits interest revenue Prepaid Expenses: an expense paid in advance. Are assets because they provide a future benefit for the owner Ex. Company pays three months rent (3 x 1,000) in advance The 3,000 is recorded as prepaid rent At the end of every month 1,000 moves from the prepaid rent account, to the rent expense account. This will decrease both assets and stockholders equity by 1,000 After the end of the first month, the only rent expense is 1,000 After the end of the second month, the rent expense will be 2,000 and the assets and stockholders equity will be decreased by another 1,000 The expense is not recorded until the end of the period, before then it is a prepaid account and not actually counted as an expense Ex. 700 worth of supplies bought at beginning of month The cost of the used supplies by the end of the month is supplies expense After counting of remaining supplies, 400 worth is left This means the sales expense is 300 (700-400) This debits the expense and credits the asset Depreciation of Plant Assets: plant assets are long-lived tangible assets, land, buildings, furniture, equipment Depreciation is the process of allocating cost to expense for a long-term plant asset Ex. 24,000 worth of equipment bought At end of 5 years equipment will be useless 24,000 5 = 4,800 depreciation per year 4,800 12(months) = 400 per month At the end of the first month equipment asset account would be credited 400 and equipment expense account would be debited 400 Accumulated Depreciation Account: shows the sum of all depreciation expense from using the asset

 The depreciation expense account will stay at the 400, because that is a monthly expense. It does not increase every month. The accumulated account records the monthly depreciation until the asset is no longer useful. Ex. At the end of the next month, the depreciation expense would still be 400, but the accumulated account would increase (credit) to 800. Contra Account: an asset with a normal credit balance. Has 2 distinguishing characteristics. Always has a companion account Its normal balance is opposite that of the companion account Ex. Accumulation depreciation is the contra account to the equipment account in previous example. Book Value (of a plant asset): net amount of a plant asset (cost minus accumulated depreciation) Accrued Expenses: refers to a liability that arises from an expense that has not yet been paid. As an employee works the companys expense and payable grow the longer he works. Ex. Company pays 1,800 salary twice a month. Last one is on a sunday, last day of month. Will pay the next day, but technically a different period then. First payment, 900, debits salary expense account, credits cash account Second payment, paid in another month, so instead of crediting cash, we credit salary payable account (a liability, they owe money to someone) and debit the salary expense account This way the salary expense account still shows full payment, they have just added a liability on themselves for the next month All accrued expenses debit the expense and credit the liability Accrued Revenues: a revenue that has been earned but not yet collected Ex.(152) on June 15, FedEx hires ShineBrite to wash trucks each month for 600 per month with the first payment on July 15 During June they will earn half of the months fee, 300 On June 30, they will debit accounts receivable 300 and credit service revenue 300 Revenue increases both total assets and stockholders equity All accrued revenues debit a receivable and credit a revenue

 Unearned Revenues: a liability created when a business collects cash from customers before earning revenue Ex.(152) FedEx hires ShineBrite to wash trucks for 400 per month beginning immediately on June 15. They are paid upfront They would debit cash and credit unearned service revenue (which is a liability) The June 30 unadjusted trial balance (pg 143) lists unearned service revenue with a 400 credit balance, during the last 15 days of the month, they will earn 1/2 of the 400. On June 30, they will debit unearned service revenue and credit service revenue, decreasing liabilities and increasing stockholders equity One companys prepaid expense (FedEx) is the others unearned revenue (ShineBrite) Income Tax Accrual: follows the pattern for accrued expenses Debit Income tax expense Credit Income tax payable The Adjusted Trial Balance: After you have made all the adjustments on the original trial balance(pg 143) one should create a new one with both the old numbers and the amount of adjustment and then the total to come up with the new trial balance. (pg 157) Preparing the FInancial Statements: Page 157 The income statement lists the revenue and expense accounts The statement of retained earnings shows the changes in retained earnings The balance sheet reports assets, liabilities, and stockholders equity Closing the books: preparing the accounts for the next periods transactions Closing entries: set the revenue, expense, and dividends balances back to zero at the end of the period Temporary accounts: accounts that relate to a limited period Revenues, expenses, and dividends are temporary accounts The closing process applies only to temporary accounts Permanent Accounts: Accounts that are not closed at the end of the period because they carry over to the next period

 Assets, liabilities, and stockholders equity Their ending balances at the end of one period become the beginning balances of the next period The British Empire in the Late 19th Century Imperialism Today It is a dirty word, a term of abuse Exploitation of the weak by the strong Exploitation of the poor by the rich Destruction of native cultures by more powerful ones Exploitation of non-whites by whites Seen as colonizers moving in and taking over an area, exploiting the resources Many historians believe it is the root of many modern evils, conflict in Africa 19th Century Thought that they were helping the other countries That they were bringing civilization to those countries It was almost felt that it was something that Britain had to do Like it was their responsibility Often traders came first, then soldiers, then the missionaries Bringing Christianity, to save the souls of that natives This implies a cultural supremacy That the British way of doing things, their civilization, is better than the natives Although, not usually the intent of the British to take over Usually did it for economic reasons or because they need to protect their traders British get involved in one area, then need to protect that area so they are forced to get involved in another area Reluctant most time when formally taking over an area Scale and extent of the British Empire Turn of the century, the 1900s Covered about 1/4 of the worlds land surface at its peak Encompassed about 1/5 of humanity The largest empire the world had ever seen

 Period of 1870 - 1900 empire greatly increases, most expansion Britain is the only world power at the time Took over so many islands all over the world Had the largest royal and commercial navy Islands served as ports and bases Vital strategic areas British Industrialization Population of about 40 million at the time Britain had become the first industrial nation Economically and commercially it was the strongest nation Needs colonies to export the wealth of goods they were able to produce Easier to sell goods in a country that you own than in a foreign country How was the Empire Maintained and defended? British standing army about a 1/4 million Other countries had a much larger armies Didnt need such a big army, needed a big navy Britain is an island, so the navy can protect it best Navy not that big either, only about 100,000 men This is because it was cheapest More advanced weaponry Trained natives for the army This was cheaper Their own people didnt have to die Officers were british British officers commanding the Indian army Indians were taxed to pay for the army, not the british citizen Sepoy Imperialism post 1870. Why did it occur? Huge burst of expansion Rush for empire Everyone in Europe was colonizing and everyone wanted their fair share Scramble for Africa All controlled by European countries Want to exploit their resources 1861 - United Italian state established

 1870 - United German state established These countries wanted to be powerful If you want to be powerful, you need an empire Africans not very advanced, easy to control Formal empire When an area is formally taken over Expensive, you are responsible for the area Because of competition between European countries, formal empire grows Take over an area to keep someone else from having it Informal empire When the area is not formally declared a part of the empire Usually just trade happening there Dont actually take over the government British Isolation post 1870 A lot of the European powers start forming alliances Britain doesnt They dont want to because they think it is dangerous If your allied country gets involved in a war, you are obligated to get involved Britain doesnt think she needs to because she already has the empire She is a world power already and doesnt need to concern herself with the European alliances Other countries starting to challenge Britain after 1870 Imperialism in India The most populated in all of Britains colonies Defense of India absolutely vital India becomes independent in 1947 This is the beginning of the end for the British Empire Fought wars in Afghanistan to defend India They protected it at all costs Scramble for Africa Takes over much of Africa Egypt very important, Suez canal opened in 1869 Very important to empire, easy to get to India Britain bought large share in Suez canal to control it Britain starts to get involved in Egyptian affairs

 Muslims began getting angry at the British involvement and start to attack British citizens Reluctantly sends fleet to Alexandria and crush the uprising Faced with decision on whether to send troops home, or to take over Egypt Forced to take over Muslim Sudan revolt at what has happened in Egypt British must not get involved in Sudan The Mahdi is leader of uprising They began attacking British people Gladstone sends army down, only intends to protect the British citizens and then leave Leader of army, Gordon, decides he wants to take on The Mahdi They surround Gordon and they surrender Debate on whether to save them or not Eventually send another army, but two days too late Gordon killed, along with majority of soldiers British retreat from Sudan Boer War 1899-1902 South Africa Boer is Dutch for farmer Dutch people moved in to South Africa Britain came in and took over that territory Boer originally settled in Cape of Good Hope When British took over that area, they north west and created new colonies They were Boer states Wanted to avoid British control Boers were white In late 1880s, gold and diamonds were discovered in the two Boer states British people came to try and make it big with the gold and diamonds The British settlers started moving into the Boer states The settlers did not have the right to vote or anything They ask the british government to protect them, so they send troops to do so Boers take offense, and build up their own troops The boer war starts The first conflict between two white peoples in Africa

 British win pitch battles easily Boers begin using gorilla warfare British soldiers not use to Africa Most of them die from diseases Very expensive war for Britain, have to send supplies to the area Gains Britain great criticism from rest of Europe Boer gorilla fighters supported by the common people British establish concentration camps to get rid of this support Concentration camps had very bad conditions Many people died First concentration camps ever to be used in the world Eventually the Boers give in because of these horrible conditions British win, but their reputation has been damaged Damaged financially because of all the cost involved Britains Vulnerability - new threats Other countries challenging them Germans are beginning to build a large navy Other countries building up their empire Russians a threat Britain being threatened in China, trading position not as strong Anglo-Japanese Alliance 1902 First alliance that Britain has made Does it to try and maintain her position in China Other countries starting to grab parts of China as the Chinese empire starts to fall Japan coming into power Evidence that Britain can no longer cope on her own

Leisure Activities in the 19th Century Population boomed during this century A lot of development Level of wealth determined what leisure activities a family took part in Cricket became very popular First London football Association devised the rules of football in 1863 Cricket started touring, so other countries came here to play 1888 English football league began to develop, 12 teams At the end of the 19th century, other sports like bicycling became a sport Rugy was created in 1823 Other sports created in this time period such as american football, snookers, things like that Travel revolutionized travel sport teams could travel to compete people began to travel for fun, going to the seaside and such People began to create businesses for travel, travel agencies and things New foods being brought into country through trade Improvements in shipping, international travel became more popular Libraries were first set up in 1847 Newspapers became well read during the end of the 19th century Mail became very cheap as the century moved on, made it easier for people to keep in touch Improvements in technology, like the telegraph, made it easier to stay in touch

 Public parks began to open in 1846 Photography became a passion for the working class in 1871 Working class didnt have as much time for leisure as the rich as the end of the century came, the poorer people became more involved in sports Middle class enjoyed the theatre Gambling became very popular

National culture (Chapter 2)

Describe the attitudes towards time, work, and change Discuss family structure Extended families are usually very large and live together even if space and resources are limited. Family members rely on one another to share resources and to help in time of need. Children are taught to respect their elders. Men who practice polygamy are supposed to provide a separate hut for each wife and her children. Usually, several wives will have their houses close together in order to share household duties. Children may be disciplined by any adult family member. A man is head of a family and provides it with financial support. When a father dies, the oldest son is responsible for the familys welfare. A woman raises her children and oversees their education. She also cares for the household and garden. Girls help their mother with chores beginning at an early age, they are often promised in marriage by age 12 and can be married soon after that. Boys look after cattle and attend school. HIV/AIDS is widespread; children orphaned by the disease are cared for by their grandparents or oldest uncle. Describe gender roles Men are seen as the bread winners Men go out and make the money so support their family Women are less than the men Women do all of the chores and maintain the home Describe the education system Schooling is not mandatory 2/3 of eligible children enroll in elementary school less then 10% pass to the secondary level Fewer than 1/3 of adult women are literate, most rural women have no formal education Urban children have greater access to schooling Portuguese is used in most public schools Some private schools in capital (Maputo) that are taught in English Only three universities for higher education, located in Maputo

Political and Legal Systems (Chapter 3)

Identify the predominant political ideologies Discuss the level and types of political risk Describe the legal system