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Cuentas de orden deudoras

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23:58 Aug 5, 2005
Spanish to English translations [PRO]
Bus/Financial - Accounting
Spanish term or phrase: Cuentas de orden deudoras
Cuentas de orden deudoras
termino economico para presentacion financiera de resultados de la empresa
eche
Local time: 19:20


Summary of answers provided
4 +1Debit accounts
John Hughson (J.D., M.B.A. Finance)
5accounts receivable or payable (it depends on who is the debtor of the outstanding amount)
isabel meyer
4memoranda account/offset account
marybro
4Debit Memorandum /Memoranda/ Off-Balance Accountscolemh


  

Answers


3 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
Debit accounts


Explanation:
ECOPETROL - Informe anual 2002 - [ Traduzca esta página ]
... TOTAL LIABILITIES AND OWNER'S EQUITY, 24.374.074, 20.995.352, 3.378.723, 16. DEBIT
ACCOUNTS (CUENTAS DE ORDEN DEUDORAS), 21. 4.770.385, 2.814.859, 1.955.526, 69 ...
www.ecopetrol.com.co/especiales/ informe_anual2002/ecopetrol_eng/financiera5.htm - 86k - Resultado Suplementario - En caché - Páginas similares



John Hughson (J.D., M.B.A. Finance)
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 13

Peer comments on this answer (and responses from the answerer)
agree  Philippe Maillard
10 hrs
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2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
memoranda account/offset account


Explanation:
debit account
need more context to be sure...good luck

marybro
Local time: 19:20
Specializes in field
Native speaker of: English
PRO pts in category: 87
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12 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
Debit Memorandum /Memoranda/ Off-Balance Accounts


Explanation:
Las cuentas de orden deudoras no son simples cuentas de naturaleza débito ni se refieren a los activos de una empresa; tienen un propósito específico dentro de la presentación del Balance. Si lo que tienes es un Balance, colocaría Cuentas de Orden como renglón independiente y debajo de éste, los valores de cada cuenta (Acreedoras – Deudoras). En Inglés lo colocaría así:
Memorandum /Memoranda/ Off-Balance Accounts (las tres son válidas)
Credit Accounts XXX,XXX
Debit Accounts YYY,YYY

Si necesitas que quede en un solo renglón lo dejaría como Debit Memorandum /Memoranda/ Off-Balance Accounts (las tres son válidas).

DEBIT MEMORANDUM ACCOUNTS CREDIT MEMORANDUM ACCOUNTS 1. Third party asset items 243.679,00 271.041,00 1. Beneficiaries of asset items 243.679,00 271.041,00 ...
www.elbisco.gr/js/isologismoi/ mornos_consol_balance_2003.pdf - Supplemental Result

Cuentas de orden, entonces, son aquellas que se abren para registrar un movimiento de valores, cuando este no afecta o modifica el balance de la empresa, pero cuya incorporación en libros es necesaria con fines de recordatorio contable, de control en general sobre aspectos administrativos, o bien, para consignar sus derechos o responsabilidades contingentes que puedan o no presentarse en lo futuro.

CLASIFICACIÓN DE LAS CUENTAS ORDEN.
Dependiendo de los casos que hayan determinado su apertura, las cuentas de orden pueden clasificarse desde dos puntos de vista:
A).- Para efectos de la finalidad con que fueron creadas.
I .- Valores ajenos II .- Valores contingentes III.- Cuentas de registro
B).- Para efectos de regir la naturaleza de sus movimientos.
I .- De orden activo II .- De orden pasivo III.- De orden de resultados. ( De ingresos y egresos )

En vista de que las cuentas de orden se llevan dentro de un sistema de partida doble, se deben abrir siempre en grupos de cuando menos de dos, siendo la una correlativa de la otra y debiendo tener forzosamente movimientos y saldos compensados en todo momento. El saldo de una será siempre deudor y el de la correlativa, acreedor por igual cantidad.
http://www.universidadabierta.edu.mx/Biblio/R/Ruiz Jesus-Cue...

Memoranda accounts are used to integrate the control of grant, project, and bond authorizations into the accounting records. The accounts are memoranda accounts in that they are not usually presented in financial statements, although footnote disclosure is required if balances are material.
http://www.dls.state.ma.us/reference/umas/mfk_umas_ch5fundot...
Memorandum accounts are not included in the totals for financial statements, but_are still reported on..._
www.24solutions.com/line-100-nominal-ledger.htm

The turnovers of off - balance accounts are shown separately from balance accounts.
www.eetasoft.ee/userman.htm


    Reference: http://lacnic.net/balance-ENVI.pdf
    Reference: http://66.34.26.72/Site/legisla/costos%20de%20produccion%20o...
colemh
Local time: 19:20
Specializes in field
Native speaker of: Native in SpanishSpanish
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4 hrs   confidence: Answerer confidence 5/5
accounts receivable or payable (it depends on who is the debtor of the outstanding amount)


Explanation:
accounts receivable:a list of amounts owed to a company(efectos a cobrar//accounts payable:amounts owned by a business (cuentas a pagar). When you say deudoras it's not clear if the company owes the money or if the money is owed to the company. As you have the accounting records it will be easy for you to determine that. Hope this helps.

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Note added at 19 hrs 51 mins (2005-08-06 19:50:43 GMT)
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Now it is quite clear, the translation is \"accounts payable\", that is the amount(s)owed to suppliers for goods or services.

isabel meyer
Local time: 22:20
Native speaker of: Native in SpanishSpanish
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