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Spanish to English translations [PRO]
Bus/Financial - Accounting / M&A document - stock market | | Spanish term or phrase: Ajustes por periodificación | Balance de una empresa bursátil colombiana.
al final de activo circulante aparecen los siguientes rubros:
Deudores
Inversiones financieras temporales
Tesorería (cajas, euros...bancos y cuentas corrientes a la vista)----total----
Ajustes por periodificación
gastos anticipados
thanks for your input |
| | | prepayments and accrued income | Explanation:
While accruals and prepayments is a correct translation of Ajustes por periodificación, it cannot be used here, as you need it for just ONE side of the balance sheet. As you can see from the ref below, accruals are liabilites, prepayments are assets. In my experience of these things, the most common term on the asset side is as above.
PPT] Depreciation
File Format: Microsoft Powerpoint 97 - View as HTML
Accruals and Prepayments. Accruals in the balance sheet are (current) liabilities,
prepayments are (current) assets. They arise because of the accruals (or ...
staff.bath.ac.uk/mnsipc/Bristol/introA5-7.ppt
See also a previous answer I gave to this very question for more info |
| Selected response from:
  Nikki Graham
United Kingdom
Local time: 08:28
| Grading comment Yes, it was a matter of sides. Thank you very much everyone!!
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22 mins confidence:  peer agreement (net): +3 accruals and prepayments
Explanation:
also may be called "prepaid expenses" if under assets, and "accrued expenses" if under liabilities
(Coopers & Lybrand, Diccionario de Informes Financieros)
| Rebecca Jowers
Spain
Local time: 09:28
Works in field
Native speaker of:  English
PRO pts in category: 96
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