Para estudiantes de PNF en contaduria

1. 1
Voz Pasiva
Voz Activa: The clerk made a mistake in your account
Sujeto verbo C.D. C.I.
Voz Pasiva: A mistake was made in your account by the clerk
C.D. + verbo tobe+ p.p. + C.I. + (by) sujeto nominal
C.D.= complemento directo (¿qué? – ¿quién?)
C.I.= complemento indirecto (¿dónde? – ¿Cuándo? – ¿Cómo? – ¿Por qué?)
P.P.= participio pasado
Tiempos de la voz pasiva
Presente simple: Sujeto (c.d.) + is/are/am + p.p
The store is opened at 8:30 La tienda es abierta / se abre a las 8:30
Pasado simple: Sujeto (c.d.) + was / were + p.p
The mistake was corrected el error fue corregido / se corrigió
Futuro: Sujeto (c.d.) + will be (won’t be) + p.p
The report will be reviewed El informe será revisado/ se se revisará
Presente Perfecto: Sujeto (c.d.) + have / has been + p.p
The current status report has been attached El informe de su situación actual ha sido adjuntado/ se ha
adjuntado
Pasado perfecto: Sujeto (c.d.) + had been + p.p
The code had been lost El código había sido (se había) perdido
Verbos modales: Sujeto (c.d.) + modal + be + p.p
The objectives must be accomplished Los objetivos deben ser logrados/ se deben lograr
Feasible goals should be suggested Metas alcanzables deberían ser sugeridas/ se deberían sugerir
All the accounts can be assessed in one day todas las cuentas pueden ser revisadas/ se puede revisar en
un día
Some accounting vacancies would be opened Algunos puestos de contaduría serían abiertos / se
abrirían
Tiempos continuo: Sujeto (c.d.) + to be+ being + p.p
The employees are being evaluated Los empleados están siendo evaluados
The computers were being upgraded Las computadoras estaban siendo actualizadas
Algunas consideraciones:
1.- Cuando la voz pasiva aparece al final de la oración, especialmente después de un
sujeto muy largo, esta debe traducirse al principio de la oración
 New data related to the investigation that you are doing were discovered
 A better way to execute some of the operations must be created
 Some of the items in the list have not been found
2.- Cuando la voz pasiva es seguida del infinitive (to), se debe agregar un “que” y reorganizar
la oración en español para dar mejor sentido.
 Computers are considered to be indispensable in a company
 Bosses are expected to be good leaders for his/her workers

2. 2
 This program has been shown to help with the work
 Some strategies were found to work better than others
 You are supposed to bring the presentation
3.- Otras voces pasivas comunes:
As seen: como se ve
When …ing: cuando se …
While … ing: mientras se …
As shown: como se demostró
 As seen in the graphics, sales rose this month
 When driving it is not recommendable to talk on the phone
 It is a good idea to have all documents at hand while preparing taxes
 As shown in the results the project is not financially viable.
a.- Errors were found in the self-audit, but steps have been taken to correct them.
____________________________________________________________________
b.- The bank is opened from 8:30 to 3:30
______________________________________________________________________
c.- If you have questions, I can be reached at 712 288-1144, or you could send an e-mail
_____________________________________________________________________
d.- Not before the survey responses have been collected and tabulated will it be possible to
know the opinions of our employees.
______________________________________________________________________
e.- If most of the opinions expressed by the survey respondents are negative, then more
research may be needed before we can proceed with the project.
_____________________________________________________________________
F,.- Two serious omissions of income were discovered and corrected before the accounting
records were reviewed by the auditor.
_____________________________________________________________________
g.- The financial projections were prepared for us by the accountant.
______________________________________________________________________
h.- Financial decisions should be taken with basis on accurate reports
______________________________________________________________________
i.- Our auditors have reviewed our accounting practices and considered them to be adequate
_____________________________________________________________________
j.- Your account will be handled by our best talent.
______________________________________________________________________
k.- Some accounting practices are believed to be unnecessary
______________________________________________________________________
l.- As seen in the chart, the results are very convincing
______________________________________________________________________
** Recuerdaextraer el vocabulario