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divida activa

English translation: amounts owed to (and by) staff


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Portuguese term or phrase:divida activa
English translation:amounts owed to (and by) staff
Entered by: judith ryan
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17:42 Nov 29, 2007
Portuguese to English translations [PRO]
Bus/Financial - Accounting
Portuguese term or phrase: divida activa
the entire accounting line is divida activa e passiva do pessoal, I am having trouble making sense of it, especially as the comment is "a empresa tinha contas a receber do pessoal" ... personnel accounts receivable?

Help!

Thanks
judith ryan
Local time: 00:30
amounts owed to (and by) staff
Explanation:
What this accounting item records is the amounts owed by the company to staff at the year end (accumulated holiday pay, for example) and amounts owed by staff to the company (e.g. season ticket loans, advances on salary, etc).

As far as I can recall (the glossary is not in front of me at the moment) dívidas activas are those owed BY the company, while dívidas passivas are those owed TO the company. If they are itemised, you can be fairly certain that the largest amount is debts owed BY the company, by the nature of things.
Selected response from:

lexical
Spain
Local time: 05:30
Grading comment
In this case I used personnel accounts payable and receivable.

Thanks to all!
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +4outstanding/delinquent debt
Ben Kohn
4active debtrhandler
4amounts owed to (and by) stafflexical


Discussion entries: 1





  

Answers


4 mins   confidence: Answerer confidence 5/5 peer agreement (net): +4
outstanding/delinquent debt


Explanation:
Outstanding or delinquent debt

--------------------------------------------------
Note added at 6 mins (2007-11-29 17:48:47 GMT)
--------------------------------------------------

... and passive debt.
You could say "active debt" but outstanding debt is far more common in my experience.
Good luck,

Ben Kohn
Brazil
Local time: 00:30
Native speaker of: Native in EnglishEnglish
PRO pts in category: 4

Peer comments on this answer (and responses from the answerer)
agree  Elisabete Cunha
0 min
  -> Thanks Elisabete!
agree  Arthur Godinho
13 mins
  -> Thanks artg!
agree  Paul Dixon: Yes, indeed.
14 hrs
  -> Thanks Paul
agree  Cristina Santos
23 hrs
  -> Obrigado Cristina
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
amounts owed to (and by) staff


Explanation:
What this accounting item records is the amounts owed by the company to staff at the year end (accumulated holiday pay, for example) and amounts owed by staff to the company (e.g. season ticket loans, advances on salary, etc).

As far as I can recall (the glossary is not in front of me at the moment) dívidas activas are those owed BY the company, while dívidas passivas are those owed TO the company. If they are itemised, you can be fairly certain that the largest amount is debts owed BY the company, by the nature of things.

lexical
Spain
Local time: 05:30
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 20
Grading comment
In this case I used personnel accounts payable and receivable.

Thanks to all!
Login to enter a peer comment (or grade)

2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
active debt


Explanation:
A dívida ativa, do ponto de vista do credor, são os valores que lhe são devidos. Tratando-se da Fazenda Pública, a inscrição do débito da "dívida ativa" torna tal dívida líquida e certa, passível de execução fiscal, razão pela qual a certidão negativa de inscrição na dívida ativa é importante para garantir viabilidade jurídica de certos negócios, especialmente a alienação de bens pelo devedor.

Veja estes exemplos, o primeiro traz um bom glossário e pode ajudá-la em sua tradução:

SAC - Sociedade Auxiliar de Crédito e Comércio Ltda.
... ACTIVE DEBT - Constitutes the active tax debt originating from credit of this nature ...
case study of the customer, the sums involved, the definition of the ...
www.sac-es.com.br/eng/glossary.htm

VALUE UNDER ACTIVE AND PASSIVE DEBT MANAGEMENT POLICY
valuation is re-examined; it is shown that active debt management is by no ...
... obtained for the case of active debt management and this is indeed the ...
www.blackwell-synergy.com/doi/abs/10.1111/1468-5957.00116



rhandler
Local time: 00:30
Native speaker of: Portuguese
PRO pts in category: 133
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