語境中的詞語形成語言的根本，語境中的詞語和言語行為也把我們帶向跨文化溝通的範疇。如同Guillen Días所言，我們幫助學生在文化互動中學習，就好像他自己是社會文化互動中的一員。Nora Vergara Legarra將文化互動的過程分為三個階段：第一個階段，我們敏銳而且用心地印證代表異文化的元素，因此，蒐集資料、提供數據、指認、回憶、辨別與確認，就變成此階段很有用的方法。第二個階段，透過比較、分析、以及對自身文化的反思、詮釋，並確立此文化訊息，再經由分門別類，透過評述、解釋所領會到的部分，把獲得的意義加工組織，就進到最後一個階段，至此人們便能以理解、接受、尊重差異，在相互溝通中產生正面價值。本論文擬以上述的文化互動過程中所產生之效應，作為西班牙語研究與教學應用的理論框架，並由三位輔大西文系老師共同完成之「文化解析」單元作為共同研究對象。具體而言，我們挑選中西文化中與詞語和行為相關的主題，就這些主題做異文化事實的描述，進而分析我們根據描述所發展出來的對話單元，進行跨文化的比較與反思，以此協助本系以西文作為第二外語的學生，了解異文化事實下，其文化差異之深層涵意，以協助學生在文化互動中可以適切地扮演不同角色，並期待學生成功地達成跨文化溝通。
The words are in the context form of the foundation of languages. The words and the acts of speeches would lead us to the field of a real intercultural communication. As Guillén Díaz affirmed that we help students to learn how to ”behave as a social actor in interaction.” According to Nora Vergara Legarra there are three stages to complete learners’ needs in the development of cultural interaction: 1) Awareness and conscience for the identification of the cultural elements, for which the activities of search and discovery are useful. We gather information, contribute information, and we indicate, remember, distinguish and recognize it. 2) Through actions of comparing with our own culture, we analyze and think as we classify, categorize, think in order to make clear the perceptions. We also elaborate and structure the meanings for the interpretation and establishment of knowledge of cultural elements for the appreciation of cultural information. 3) Comprehension, acceptance, respect and positive valuation of all differences.The previous affirmation will serve us as a referential frame in our research and teaching materials. This research is realized by three teachers of the Spanish department of Fu Jen Catholic University. After drafting parts of the cultural analysis of the E-Plan, we choose topics that are related to the words and the acts of speeches, to describe the Hispanic cultural in reality and to analyze the dialogues which reflect this reality. Based on all that, we shall report on the intercultural comparison aspect with reflections. We want to help students of Spanish Department to learn about the essential differences of both Chinese and Hispanic cultures, and to assist them to play an adequate role in cultural encounters in order to succeed in intercultural communication.