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.
