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MODULO SEIS
TIEMPOS VERBALES
A continuación presentaré e ilustraré brevemente seis tiempos verbales.
El modo indicativo se utiliza para describir el mundo de la realidad: qué es (presente), qué era
(pretérito), qué será (futuro).
Present Simple (presente del indicativo):
Un verbo o una frase verbal en el tiempo presente indican que la acción, la
condición o el estado de ánimo se producen en un tiempo real o describen una
acción, condición o estado de ánimo habitual.
We approve your recommendation
Aprobamos su recomendación. (ahora)
Tom speaks very well
Tom habla muy bien. (Siempre. Es una cualidad propia de Tom)
¿Cómo se conjuga? Tomemos los verbos de los ejemplos anteriores: to
approve y to speak
Pronombre
I
Verbo principal
approve
You
He
She
It
We
You
They
Pronombre
I
approves
approve
Verbo principal
speak
You
He
She
It
We
You
They
speaks
Speak
Nota: la tercera persona del singular (He, She, It) sufre una modificación:
se le agrega S o es
Simple Past (Pretérito indefinido)
Se llama también pretérito perfecto simple.
Se utiliza para hablar de hechos pasados. Siempre son acciones terminadas.
We approved your recommendation yesterday.
Aprobamos su recomendación ayer.
Tom spoke very well about the situation.
Tom habló muy bien sobre la situación.
¿Cómo se conjuga? Tomemos los verbos de los ejemplos anteriores: to
approve y to speak
Pronombre
I
Verbo principal
approved
You
He
She
It
We
You
They
Pronombre
I
approved
approved
Verbo principal
spoke
You
He
She
It
We
You
They
spoke
spoke
La tercera persona del singular tiene el mismo tratamiento que las otras
personas.
Recordemos
En la unidad anterior hablamos de verbos regulares y de verbos irregulares.
Los verbos regulares se forman con el verbo principal y se le agrega d o ed.
Se usa la misma forma para todas las personas.
Verbo principal
approve
believe
acknowledge
carry
delay
expect
omit
raise
rely
Pasado
approved
believed
acknowledged
carried
delayed
expected
omitted
raised
relied
Los verbos irregulares cambian la forma del verbo principal y se usa la
misma forma para todas las personas.
Verbo principal
bring
buy
find
give
go
rise
send
speak
take
win
Pasado
brought
bought
found
gave
went
rose
sent
spoke
took
won
Future Tense (Futuro)
Se utiliza para hablar de acciones posteriores al tiempo en que se habla. Siempre existe una dosis de
incertidumbre. Nunca se puede estar seguro de la realización de la acción descrita.
La presencia de los verbos auxiliares shall ó will +verbo principal
tiempo futuro.
We shall approve your recommendation.
Aprobaremos su recomendación.
Tom will speak about the situation.
Tom hablará de la situación.
señalan el
¿Cómo se conjuga? Tomemos los verbos de los ejemplos anteriores: to
approve y to speak
Pronombre
I
you
He
She
It
We
You
They
auxiliar
shall
will
Verbo principal
approve
approve
will
approve
shall
will
will
approve
approve
approve
Pronombre
I
you
He
She
It
We
You
They
auxiliar
shall
will
Verbo principal
speak
speak
will
speak
shall
will
will
speak
Speak
speak
I y We shall
Tiempos Compuestos:
Present Perfect: Pretérito perfecto
Se utiliza para expresar una acción pasada pero cercana a un presente. La
presencia de los verbos auxiliares has ó have+ participio pasado del verbo
principal señalan el pretérito perfecto (present perfect )
We have approved your recommendation.
Hemos aprobado su recomendación.
Tom has spoken about the situation.
Tom ha hablado de la situación.
¿Cómo se conjuga? Tomemos los verbos de los ejemplos anteriores: to
approve y to speak
Pronombre
I
you
He
She
It
We
auxiliar
have
have
Participio pasado del verbo principal
approved
approved
has
approved
have
approved
You
They
have
have
approved
approved
Pronombre
I
you
He
She
It
We
auxiliar
have
have
Participio pasado del verbo principal
spoken
spoken
has
spoken
have
spoken
You
They
have
have
spoken
spoken
Past Perfect: Pretérito pluscuamperfecto
Se utiliza para expresar acciones pasadas, realizadas en un momento dado del pasado. La
presencia del verbo auxiliar had + el participio pasado del verbo principal
señalan el tiempo pasado perfecto.
We had approved your recommendation before the collapse of the market.
Habíamos aprobado su recomendación antes del colapso del mercado.
Tom had spoken about the situation, so he knew what to do.
Tom había hablado de la situación, por lo tanto sabía que hacer.
¿Cómo se conjuga? Tomemos los verbos de los ejemplos anteriores: to
approve y to speak.
Pronombre
I
you
He
She
It
We
auxiliar
had
had
Participio pasado del verbo principal
approved
approved
had
approved
had
approved
You
They
had
Had
approved
approved
Pronombre
I
you
He
She
It
We
auxiliar
had
had
Participio pasado del verbo principal
spoken
spoken
had
spoken
had
spoken
You
They
had
had
spoken
spoken
Future Perfect: Futuro compuesto
Se utiliza para expresar acciones futuras, ocurridas con anterioridad a otra también
futura.
Un verbo o una frase verbal en el tiempo futuro compuesto indican que la acción, la
condición o el estado de ánimo se habrá completado en algún momento en el
futuro. La presencia de los verbos auxiliares will/shall+have + el participio
pasado del verbo principal señalan el tiempo futuro perfecto.
We shall have approved your recommendation before the market collapses.
Habremos aprobado su recomendación antes de que el mercado colapse.
By the time we arrive, Tom will havespoken about the situation.
Para cuando lleguemos Tom habrá hablado de la situación.
¿Cómo se conjuga? Tomemos los verbos de los ejemplos anteriores: to
approve y to speak
Pronombre
I
You
He
She
It
We
You
They
auxiliar
shall
will
auxiliar
have
have
Participio pasado del verbo principal
approved
approved
approved
will
have
shall
will
will
have
have
have
approved
approved
approved
Pronombre
I
You
He
She
It
We
You
They
auxiliar
shall
will
auxiliar
have
have
Participio pasado del verbo principal
spoken
spoken
will
have
spoken
shall
will
will
have
have
have
spoken
spoken
spoken
Síntesis del Módulo Seis
Tiempos Verbales
Verbos regulares
presente
presente
He, she, it
pasado
participio pasado
approve
believe
acknowledge
carry
delay
expect
omit
raise
rely
approves
believes
acknowledges
carries
delays
expects
omits
raises
relies
approved
believed
acknowledged
carried
delayed
expected
omitted
raised
relied
approved
believed
acknowledged
carried
delayed
expected
omitted
raised
relied
Verbos irregulares
presente Presente
He, she, it
bring
brings
buy
bought
find
finds
give
gives
go
goes
rise
rises
speak
speaks
take
takes
win
wins
pasado
Participio pasado
brought
bought
found
gave
went
rose
spoke
took
Brought
Bought
Found
Given
Gone
Risen
Spoken
taken
won
won
Simple Present (Presente del indicativo)
Pronombre Verbo principal
I
approve/speak
You
He
She
approves/speaks
It
We
You
They
approve/ speak
Simple Past (Pretérito indefinido)
Pronombre Verbo principal
I
approved/spoke
You
He
She
approved/spoke
It
We
You
They
approved/spoke
Future Tense (Futuro)
Pronombre auxiliar Verbo principal
I
shall
approve
speak
you
will
approve
speak
He
She
will
approve
It
speak
We
shall
approve
speak
You
will
approve
speak
They
will
approve
speak
Tiempos Compuestos:
Present Perfect: Pretérito perfecto
Pronombre
I
auxiliar
have
Participio pasado del verbo principal
approved
spoken
you
have
approved
spoken
He
She
It
has
We
have
approved
spoken
approved
spoken
You
have
approved
spoken
They
have
approved
spoken
Past Perfect: Pretérito pluscuamperfecto
Pronombre
I
auxiliar
had
Participio pasado del verbo principal
approved
you
had
spoken
approved
spoken
He
She
It
We
approved
had
had
spoken
approved
You
had
spoken
approved
They
Had
spoken
approved
spoken
Future Perfect: Futuro compuesto
Pronombre
I
You
auxiliar
shall
will
auxiliar
have
Participio pasado del verbo principal
approved
have
spoken
approved
spoken
approved
He
She
It
We
will
have
shall
have
spoken
approved
You
will
have
spoken
approved
have
spoken
approved
They
will
spoken
MODULE SIX
ASSIGNMENT ONE
Localización del
Verbo principal
Ubica el verbo e indica en que tiempo verbal está conjugado
Ejemplo:
I began my career as a bookkeeper (tiempo pasado simple del vebo to begin)
1. Bookkeepers record the daily transactions: sales, purchases, debts, expenses
and so on.
2. Each type of transaction is recorded in a separate account.
3. Each account records debits on the left and credits on the right.
4. John Smith has worked in the accounting department for three months and the
manager will increase his salary.
5. At the end of the accounting period, he prepared a trial balance. He transferred
the debit and credit balances of different accounts onto one page.
7. In June, I shall examine the accounts of a large multinational company.
8. Fortunately, the Board of Directors had approved to sale the shares before the
stock market collapsed.
9. I think it is a good investment: it pays 8%.
10. When they saw our financial statements, the bank refused to lend us any
money.
MODULE SIX
ASSIGNMENT TWO
En los siguientes párrafos ubica los verbos e indica en que tiempo están conjugados

Accountancy is the art of communicating financial information about a
business entity to shareholders and managers. The communication appears
in financial forms that show in money terms the economic resources under
the control of management. The art lies in selecting the information that is
relevant to the shareholders and managers.

Early accounts served to assist the memory of the business person. Doubleentry bookkeeping first emerged in northern Italy in the 14th century. There,
Business began to require more capital than one individual person was able
to invest.

The earliest accounting records were found among the ruins of ancient
Babylon, Assyria and Sumeria. They date back more than 7,000year. The
people of that time relied on primitive accounting methods to record the
growth of crops and herds and determine if a surplus had been gained after
the crops had been harvested or the young animals weaned.
Economic tablet with numeric signs.
Proto-Elamite script in day, Susa
Uruk period (3200 BC to 2700 BC)
Department of Oriental An tiquites, Louvre.
Source: Wikipedia
MODULE SIX
ASSIGNMENT ONE
Localización del
Verbo principal
Respuestas
Ubica el verbo e indica en que tiempo verbal está conjugado
Ejemplo:
I began my career as a bookkeeper (tiempo pasado simple del vebo to begin)
1. Bookkeepers record the daily transactions: sales, purchases, debts, expenses
and so on. (tiempo presente del indicative del verbo to record)
2. Each type of transaction is recorded in a separate account.
(Tiempo presente del indicativo, voz pasiva del verbo to record)
3. Each account records debits on the left and credits on the right.
(Presente del indicative del verbo to record)
4. John Smith has worked in the accounting department for three months and the
manager will increase his salary.
(Presente perfecto del verbo to work)
5. At the end of the accounting period, he prepared a trial balance. He
transferred the debit and credit balances of different accounts onto one page.
( Pasado simple de los verbos to prepare y to transfer)
7. In June, I shall examine the accounts of a large multinational company.
( Futuro del verbo to examine)
8. Fortunately, the Board of Directors had approved to sale the shares before the
stock market collapsed.
(Pretérito pluscuamperfecto del verbo to approve y pasado simple del verbo to
collapse)
9. I think it is a good investment: it pays 8%.
(presente simple del verbo to think; presente simple del verbo to be; presente
simple del verbo to pay)
10. When they saw our financial statements, the bank refused to lend us any
money.
(Pasado simple del verbo to see y pasado simple del verbo to refuse)
MODULE SIX
ASSIGNMENT TWO
En los siguientes párrafos ubica los verbos e indica en que tiempo están conjugados
Accountancy is the art of communicating financial information about a
business entity to shareholders and managers. The communication appears
in financial forms that show in money terms the economic resources under
the control of management. The art lies in selecting the information that is
relevant to the shareholders and managers.
(los verbos están en el presente simple)

Early accounts served to assist the memory of the business person. Doubleentry bookkeeping first emerged in northern Italy in the 14th century.
There, business began to require more capital than one individual person
was able to invest.
(los verbos señalados están en el pasado simple)


The earliest accounting records were found among the ruins of ancient
Babylon, Assyria and Sumeria. They date back more than 7,000year. The
people of that time relied on primitive accounting methods to record the
growth of crops and herds and determine if a surplus had been gained
after the crops had been harvested or the young animals weaned.
Los verbos señalados están en el pasado simple, salvo: had been gained y
had been harvested que están en el Pretérito Pluscuamperfecto, voz
pasive de to gain y to harvest
Economic tablet with numeric signs.
Proto-Elamite script in day, Susa
Uruk period (3200 BC to 2700 BC)
Department of Oriental An tiquites, Louvre.
Source: Wikipedia