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capital contable vs capital social

English translation: Stockholders' Equity and Capital Stock

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:capital contable vs capital social
English translation:Stockholders' Equity and Capital Stock
Entered by: Virgilio Chavez-De la Torre
Options:
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19:51 Jul 18, 2002
Spanish to English translations [PRO]
Bus/Financial
Spanish term or phrase: capital contable vs capital social
Perdón que insista, pero aparecen estos dos conceptos diferentes.
El contexto es limitado, ya que aparecen como conceptos aislados en una tabla.
Es lenguaje contable como se usa en MEXICO.
HELP
¡Muchas gracias por su ayuda!
Virgilio Chavez-De la Torre
Stockholders' Equity and Capital Stock
Explanation:
These two terms represent two different things.
Stockholders' Equity: The aggregate of the owners' financial interests in the assets of a business entity; the capital contributed by the owners plus any retained earnings.
Capital stock: The total number of shares of stock that a corporation may issue under its charter or articles of incorporation, including both common and preferred stock.
Both of the foregoing definitions were copied verbatim from Black's Law Dictionary.
Translator for big 4 or 5 accounting firms in Mexico City for over 13 years.
Virgilio: Estoy en el D. F., así que échame un telefonazo al 5659-8826 para echarte una manita. Saludos, RJC.

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Note added at 2002-07-18 20:25:29 (GMT) Post-grading
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Virgilio: Con mucho gusto, cuenta con este, tu humilde \"servilleta\". Richard
(Pardon me for showing off my Mexico City slang, but I\'ve been down here for over 36 years.)
Selected response from:

Richard Cadena
Mexico
Local time: 14:00
Grading comment
Agradezco mucho a cada uno por su valiosa ayuda y en particular Richard, por tu generosidad.

4 KudoZ points were awarded for this answer



Summary of answers provided
5 +1Shareholder's capital and Shareholder's equity
Claudia Andreani
5 +1Stockholders' Equity and Capital Stock
Richard Cadena
5book value versus shareholder's equityJane Lamb-Ruiz
5Find detailed explanation below:
Russell Gillis


  

Answers


4 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
Shareholder's capital and Shareholder's equity


Explanation:
Please remit to the following website and search for "capital social"

It is a great website
http://www.cgap.org/assets/images/NewSPglo.pdf

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Note added at 2002-07-18 19:57:24 (GMT)
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Necesitas la traducción o la explicación de los términos?

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Note added at 2002-07-18 20:00:56 (GMT)
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Capital social:
Capital aportado por los accionistas para constituir una sociedad y que les otorga derechos sobre la misma en el reparto de beneficios, ampliaciones de capital, etc.

http://teleline.terra.es/personal/rebolsa/dicibolsa.htm#C

Claudia Andreani
Local time: 15:00
Native speaker of: Spanish
PRO pts in pair: 112

Peer comments on this answer (and responses from the answerer)
agree  MikeGarcia: Más exacto,imposible.
6 mins
  -> las páginas que encontré tienen muy buenos glosarios y diccionarios bilingües. Gracias.

agree  xxxOso: ¶:^)
8 mins
  -> grashiash.

disagree  Richard Cadena: I looked for the term "shareholders' capital", but could not find it. "Capital Social" is "Capital Stock".
21 mins
  -> ok :o)
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11 mins   confidence: Answerer confidence 5/5
book value versus shareholder's equity


Explanation:
from: motleyfool.com
Shareholder equity helps you value a company when you use it to figure out book value. Book value is literally the value of a company that can be found on the accounting ledger. To calculate book value per share, take a company's shareholder's equity and divide it by the current number of shares outstanding. If you then take the stock's current price and divide by the current book value, you have the price-to-book ratio.


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Note added at 2002-07-18 20:04:18 (GMT)
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That\'s how it\'s said;

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Note added at 2002-07-18 20:05:35 (GMT)
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in fact, it\'s two ways of looking at the same thing; the shareholder\'s equity at a point in time, say, year end, should equal the book value of that equity. The amount of \"capital\" on the books.

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Note added at 2002-07-18 20:11:07 (GMT)
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Getting it straight: but the book value PER share per se does not equal shareholders\'s equity; you have to do the math.

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Note added at 2002-07-18 20:12:50 (GMT)
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so there is book value [amount booked under equity or shareholder\'s equity]at a point in time, and book value per share.

Jane Lamb-Ruiz
Native speaker of: Native in EnglishEnglish, Native in PortuguesePortuguese
PRO pts in pair: 7709
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16 mins   confidence: Answerer confidence 5/5
Find detailed explanation below:


Explanation:
I think the trouble you are encountering is because these two terms are on the same spreadsheet. I think the easiest way to resolve this is to look at an English Balance Sheet.

There is a category for Shareholders' Equity, but that category is split up into smaller ones. Here is an example:

Share capital
Additional paid-in capital
Reserves (retained earnings)
Translation adjustments
Net income for the year
TOTAL SHAREHOLDERS' EQUITY

What I would suggest is to translate "capital social" as "share capital". For the total at the bottom (or the heading at the beginning), use Shareholders' Equity. I think that is an easy way to distinguish the terms.

I am assuming that you are finding these on the same balance sheet, and need to distinguish between them.

Russell Gillis
Local time: 13:00
Native speaker of: English
PRO pts in pair: 667
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19 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
Stockholders' Equity and Capital Stock


Explanation:
These two terms represent two different things.
Stockholders' Equity: The aggregate of the owners' financial interests in the assets of a business entity; the capital contributed by the owners plus any retained earnings.
Capital stock: The total number of shares of stock that a corporation may issue under its charter or articles of incorporation, including both common and preferred stock.
Both of the foregoing definitions were copied verbatim from Black's Law Dictionary.
Translator for big 4 or 5 accounting firms in Mexico City for over 13 years.
Virgilio: Estoy en el D. F., así que échame un telefonazo al 5659-8826 para echarte una manita. Saludos, RJC.

--------------------------------------------------
Note added at 2002-07-18 20:25:29 (GMT) Post-grading
--------------------------------------------------

Virgilio: Con mucho gusto, cuenta con este, tu humilde \"servilleta\". Richard
(Pardon me for showing off my Mexico City slang, but I\'ve been down here for over 36 years.)

Richard Cadena
Mexico
Local time: 14:00
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 1525
Grading comment
Agradezco mucho a cada uno por su valiosa ayuda y en particular Richard, por tu generosidad.

Peer comments on this answer (and responses from the answerer)
agree  Patrick Weill
3919 days
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