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Spanish to English translations [PRO]
Bus/Financial - Accounting / balance sheet | | Spanish term or phrase: acreedores/deudores de control | | A South American balance sheet, this term appears on both sides, i.e. under assets and liabilities/net worth, "Acreedoras de control por contra" under assets, and "Deudoras de control por contra" under liabilities/net worth. On both sides it comes at the bottom of the page after TOTAL ASSETS AND TOTAL LIABILITIES/NET WORTH AND SUSPENSE ACCOUNTS (BOTH SIDES ALSO). |
| | | Receivables/Payables | Explanation:
This can only be Colombia: Here is the Part of the Chart of Accounts where the terms are used:
CUENTAS DE ORDEN DEUDORAS [Receivables Accounts]
81 Derechos Contingentes
82 Deudores Fiscales
83 Deudores de Control [Receivables or Trade Receivables]
84 Derechos Contingentes por Contra (Cr)
85 Deudores Fiscales por Contra (Cr)
86 Deudores de Control por Contra (Cr) [Receivables Contra Account= could be: BAd Debt
CUENTAS DE ORDEN ACREEDORAS
91 Responsabilidades Contingentes
92 Acreedoras Fiscales
93 Acreedoras de Control
94 Responsabilidad contingentes por contra (Db)
95 Acreedoras Fiscales por Contra (Db)
96 Acreedoras de control por contra (Db)
the De Control seems to just mean Receivables [entered into the ledger?] In English, it would be Receivables or
I would translate de contra as Receivables Contra Account..usually BAd Debt..but since they don't tell you, be generic, IMO
I think that the use of De Control just means the ones that are Official ENtered somewhere in the Receivables LEdger account and you don't need to translate it. If you do, you will have to go look up the definition in whatever the Codigo is where they define it...
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Note added at 2 hrs 12 mins (2005-11-15 14:48:35 GMT)
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You can see the Colombian Chart of Accounts here Contingentes por Contra (Cr) 85 Deudores Fiscales por Contra (Cr) 86 Deudores ...
www.actualicese.com/editorial/2003/03170.htm - 45k - Supplemental Result - Cached - Similar pages
and you will see that the De control has no specific meaning and that this basically boils down to receivables and Payables... |
| Selected response from:
Jane Lamb-Ruiz
| Grading comment Many thanks, I looked up Contra Account and it can appear on either side of the balance sheet, so Receivable or Payable Contra Account seems absolutely correct.
4 KudoZ points were awarded for this answer |
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