1. Idiomas II: Inglés 2015
Prof. Yenny Medina.
Página1
Tipos de Texto
Texto narrativo
La narración es un tipo de texto en el que se cuentan hechos reales o ficticios.
Al abordar el análisis de los textos narrativos es necesario estudiar la historia y
las acciones que la componen, los personajes que las llevan a cabo, el tiempo
y el espacio donde se desarrollan, cómo se ordenan todos estos elementos y
literarios, suele ir entrelazada con el diálogo y con la descripción, dando lugar a
textos complejos con distintas secuencias.
Características
 Muchas veces se usa primera o tercera persona (I, we, she, it, they);
 Se usan verbos en pasado con frecuenciaa veces en presente simple
 Se usan expresiones de tiempo (first, last, then …)
 Muchas veces se usa orden cronológico y /o se mencionan fechas
After searching for a full-time job in tax accounting for almost 2 years, I started Entry-Level
Accountants in September of 2011 as a way for those who are looking to gain entry into the
accounting industry to exchange information, and to hopefully have a forum for recruiters to find
us and post jobs they are looking to fill. I can report that I have finally been successful in finding
a position in my chosen career field. I did it the way most of us have done...applying for literally
hundreds of jobs until one company felt that I was the best and final candidate. My employer
hired me from Craigslist. I had two interview sessions, and had to wait 3 months before they
made a final decision. I did let them know that another company was looking at me (which they
were), so I think that helped them with their decision. I've been there a year now, and as I've
stated, many companies want you to have that knowledge and experience upfront. It does make
it difficult at times, because it seem like they expect you to know how to do things you haven't
experienced yet.
Texto descriptivo
Si la narración es una modalidad textual que presenta hechos sucesivamente
en el tiempo, la descripción por el contrario consta las características de un
objeto de forma estática, sin transcurso de tiempo. El término "objeto" debe
entenderse en este caso en su sentido más amplio, es decir, abarca a cualquier
realidad, sea esta humana o no, concreta o abstracta, real o ficticia. Todo lo
imaginable es descriptible.
La escritura descriptiva; Tiene como objetivo mostrar lo que algo / alguien es,
en lugar de decirle al lector.
Se basa precisamente en el vocabulario escogido cuidadosamente
seleccionado con adjetivos y adverbios.
Fuerte desarrollo de la experiencia de "poner al lector que" se centra en los
detalles claves, los verbos y los nombres precisos de gran alcance.
Las características del lenguaje dominante en el texto descriptivo son como
sigue:
 Uso de Adjetivos y adverbios
 Uso de Tiempo Presente Simple (is- are, do, does, don’t, doesn’t…)
 Uso de verbos de acción
 Uso de la voz pasiva (is – are + verbo + ed)
 Uso de términos técnicos

2. Idiomas II: Inglés 2015
Prof. Yenny Medina.
Página2
In the normal course of business, a document is produced each
time a transaction occurs. Sales and purchases usually have
invoices or receipts. Deposit slips are produced when lodgments
(deposits) are made to a bank account. Checks are written to
pay money out of the account. Bookkeeping involves, first of
all, recording the details of all of these source documents
into multi-column journals (also known as a books of first
entry or daybooks). For example, all credit sales are recorded
in the sales journal, all cash payments are recorded in the
cash payments journal. Each column in a journal normally
corresponds to an account. In the single entry system, each
transaction is recorded only once. Most individuals who balance
their check-book each month are using such a system, and most
personal finance software follows this approach.
Texto argumentativo
Se trata del tipo de textos en los que se presentan las razones a favor o en
contra de determinada "posición" o "tesis", con el fin de convencer al
interlocutor a través de diferentes argumentos tomando una postura a favor o
en contra . Se trata de manera fundamental, aunque no exclusivamente, de
juicios de valor, apreciaciones positivas o negativas acerca de lo expuesto
(Bueno, malo, feo, bello); válido/ no válido, adecuado/no adecuado). El discurso
argumentativo es propio del ensayo y de la crítica en general. Ejemplos típicos
son el discurso político o el Artículo de opinión. Con los textos argumentativos
puedes dar tu punto de vista frente a "algo", ya sea tu posición positiva o
negativa.
Características:
 Generalmente, en presente simple
 Utilizaconectores de contraste (on the other hand, while, opposite, but,
nevertheless, moreover, hence, so, though, even though, for this
reason…)
 Contraste de opiniones
There are situations an accountant is expected to avoid that may influence conflict of
interest or have an effect on their work performance. They should not engage in illegal
activity that could put their job or their certification in jeopardy. Many accountants are
aware of consequences they could face if they do not do their job properly, but some still
decide to go against ethical means due to greed or wanting to purposely ruin the
reputation of another. There are those who think they will not get caught claiming they
can cover their tracks or make paperwork look as if it is correct. Eventually, something
along the line does not add up or there are missing pieces to a puzzle that raises a red
flag.
Accounting students are expected to complete ethics training during their education and
certification process. They may be required to write essays regarding the importance of
following ethical standards and why it is important to use due diligence in completing
relating tasks. Even though they are trained and know it is not right to take advantage of
others or to use their skills to do wrong, it still has not stopped related professionals from
continuing unethical activity.

3. Idiomas II: Inglés 2015
Prof. Yenny Medina.
Página3
Texto informativo o expositivo
Un texto informativo es aquel en el cual se presentan, de forma neutra y
objetiva, determinados hechos o realidades. A diferencia de la argumentación,
mediante el texto expositivo no se intenta convencer, sino mostrar. Ahora bien,
esta diferencia abstracta no siempre es tan evidente en los textos concretos,
por lo que muchas veces se habla de textos "expositivo-argumentativos".
Ejemplos: típicos de texto expositivo son los textos científicos. La finalidad de
estos textos es informar.
Usted puede decir cuando un texto es informativo, ya que:
• tiene un tema. (por ejemplo: dinero)
• utiliza un tipo específico de lenguaje.
Puede citar autores
• contiene nueva información.
• basada en hechos y datos.
• ha enseñado algo al final de la misma.
Revenues come from the sale of Dell’s products and services.
Revenues increased a combined 16% from January 2010 to
January 2011 primarily because of the recovery in the economy.
The health of the economy is critical for the company because its
products are not primary products; so during a recession, people
will rather save money for food than buy a computer. This explains
the big decline in revenues for the 2009 fiscal year (a 13.4% drop
compared to the previous year). The increase in 2010 is also due
to a change in business strategy. Dell is growing its enterprise
solutions and services business which changed the revenue stream
of the company. Services revenue has weighted more on total
revenues year after year. It went from 14.3% of revenues in January
2009 to 18.7% of revenues in January 2011. Also, services
revenue has been profitable with a 25% growth in 2010 and 5%
growth in 2009. (Part 2, Item 7, Form 10-K, Dell Inc., January
2011)
Recuerda: Antes de traducir debes tratar de determinar el tipo de texto, por
medio de las características Expuestas

4. Idiomas II: Inglés 2015
Prof. Yenny Medina.
Página4
Lee los siguientes textos e indica su tipo y explica por qué
Uses and advantages and disadvantages of computers in accounting
Traditionally accounts were kept by the means of handwritten record. Computers
have only begun to be used in some of the functions of accounting over the last
fifteen years or so. As computers became cheaper, easier to use, and more powerful,
more firms have decided to computerise their own accounting records. However,
some firms, (albeit a declining number) still prefer to use handwritten accountings.
This leads us to believe that there must be reasons for and against using computers
in accounting.
James started his own accounting practice in 2008 after spending over
seventeen years with a Big 4 accounting firm. His new accounting practice in
the Washington DC metro was growing steadily and James was acquiring a
combination of consulting type assignments along with some small
accounting/tax clients. After two years, approximately 80% of his revenues
were consulting related engagements. While the new clients were attractive,
they were not easy to delegate to lower level staff members and the practice
was becoming dependent on how many hours James had to work.
The company’s stockholder’s equity went up $2 billion. This increase is due to an
increase in retained earning. As net income increased more than the
stockholder’s equity, ROE (return on equity) went from 28.9% in fiscal 2010 to
39.3% in fiscal 2011. During this fiscal year, Dell also bought back $800 million
of shares which increased its level of treasury stock. Dell doesn’t pay dividends
so the stockholders can make profit in the market with stock price variations.
(Part 2, Item 8, Form 10-K, Dell Inc. 2011)
The collection, storage and processing of financial and accounting data
that is used by decision makers. An accounting information system is
generally a computer-based method for tracking accounting activity in
conjunction with information technology resources. The resulting
statistical reports can be used internally by management or externally by
other interested parties including investors, creditors and tax authorities.