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patrimonio contable/fiscal

English translation: book value net worth///taxable/fiscal net worth

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:patrimonio contable/fiscal
English translation:book value net worth///taxable/fiscal net worth
Entered by: Terejimenez
Options:
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- Include in personal glossary

01:58 Jun 8, 2006
Spanish to English translations [PRO]
Bus/Financial - Accounting / Financial Statements
Spanish term or phrase: patrimonio contable/fiscal
El **patrimonio contable** a 31 diciembre xxx difiere del **patrimonio fiscal**
** patrimonio fiscal** $$$

Más partidas que incrementan el patrimonio para efectos fiscales-Pasivos que constituyen **patrimonio propio**
Menos partida que disminuye el patrimonio para efectos fiscale.s
Terejimenez
Local time: 02:41
book value net worth///taxable/fiscal net worth
Explanation:
Según lo comentado en las preguntas, y lo gentilmente dispuesto por esa dama que es doña MEW (pero laburo y vivo en Málaga, no en Barcelona, non parlo catalá...) y solicitado por otra dama colombiana, doña TJ (ah, Carlos Vives y sus ballenatos..).-

Saludos a ambas...y ¡¡¡Vamos Argentina mañana!!!
Selected response from:

MikeGarcia
Spain
Local time: 08:41
Grading comment
Muchas gracias Miguel y Ole ! por esa linda España
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +1net worth
María Eugenia Wachtendorff
4book value net worth///taxable/fiscal net worth
MikeGarcia
4book income/tax(able) income
marybro
4government owner
Michael Powers (PhD)


Discussion entries: 8





  

Answers


6 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
government owner


Explanation:
Mike :)

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Note added at 7 mins (2006-06-08 02:06:05 GMT)
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Urrutia. Diccionario de negocios. Editorial Limusa.

"patrimonio fiscal: government owner"

Michael Powers (PhD)
United States
Local time: 03:41
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 202
Login to enter a peer comment (or grade)

3 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
net worth


Explanation:
No me queda clara para nada tu pregunta, Tere. Mary SABE y, por lo tanto, su palabra es la ley.

Lo único que te puedo asegurar, es que patrimonio o capital contable se traduce "Net Worth". El resto es una cuestión técnica.

¡Buena suerte y VT a dormir! En estos casos, lo mejor es decidir "pensar mañana".

¡Un abracito solidario de traductora trasnochadora!

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Note added at 5 hrs (2006-06-08 07:24:47 GMT)
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Here is Wikipedia's definition of Net Worth (patrimonio/capital contable)

net worth

Net worth (sometimes "net assets") is the total assets minus total liabilities of an individual or company. For a company, this is called shareholders' equity or net assets.

To calculate net worth, there are roughly two approaches. The first is to value all assets and liabilities at the value they were obtained, less depreciation or plus appreciation. This is typically done in accounting to produce companies' balance sheets. The disadvantage of this approach, is that the value at which an item is listed, might not be the amount that you receive when you try to sell it. To remedy this problem, assets are sometimes marked to market. This means, that the value that is used for an item is that at which you can sell it in the open market. Using this method net worth will vary, as prices on the open market vary. It is sometimes difficult to find a mark to market for illiquid assets, such as real estate and shares in unlisted companies. The estimate has to be made then based on readily available comparable valuations.



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Note added at 5 hrs (2006-06-08 07:33:03 GMT)
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¡Tere, tu pregunta no me deja ir a dormir!

¿No será que los estados financieros que están comparando se hicieron usando diferentes conceptos?

Fíjate en la última frase de arriba: "The estimate (of net worth) has to be made then based on readily available comparable valuations."

Mis conocimientos de contabilidad están muy oxidados. Manejar el vocabulario no es lo mismo que tener los conceptos absolutamente claros, Y ESO SE LO PUEDES DECIR A TU CLIENTE, para que comprenda tu confusión.

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Note added at 6 hrs (2006-06-08 08:02:13 GMT)
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Estas definiciones las tomé de un sitio COLOMBIANO (http://www.gacetafinanciera.com/GLOSARIO01.htm), y creo que por aquí va la cosa. Me parece entender que "Patrimonio Total" sería lo que en tu documento llaman "Patrimonio Fiscal".

PATRIMONIO: Es el valor líquido del total de los bienes de una persona o una empresa. Contablemente es la diferencia entre los activos de una persona, sea natural o jurídica. Y los pasivos contraídos son terceros. Equivale a la riqueza neta de la sociedad.

PATRIMONIO TOTAL: Corresponde al capital y reservas de los accionistas de la empresa, y está representado por las siguientes cuentas: capital efectivamente pagado a la fecha del balance; reservas de revalorización; mayor valor obtenido en la colocación de acciones de pago respecto del valor nominal; reserva legal; pérdidas generadas en ejercicios anteriores y no absorbidas a la fecha del balance (menos); utilidad del ejercicio.



María Eugenia Wachtendorff
Chile
Local time: 04:41
Works in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 120
Notes to answerer
Asker: Gracias por tu apoyo Mariu.. lo grave es que no me puedo ir a dormir. El cliente quiere esto yaaaaaaa!! Abrazos Tere


Peer comments on this answer (and responses from the answerer)
agree  MikeGarcia: Felices sueños...
2 hrs
  -> ¡HOLA, MIGUEL! TE ESTABA ESPERANDO PARA PEDIRTE QUE AYUDES A TERE CON EL PROBLEMA QUE TIENE. AHORA SÍ ME PUEDO IR A DORMIR, PERO ELLA NO. ¡¡GRACIAS, AMIGO!! OJO, ES UNA EMPRESA COLOMBIANA, PERO NO SÉ SI SOC. ANÓNIMA O LIMITADA. ¡GRACIAS!
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11 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
book income/tax(able) income


Explanation:
another idea...based on context HTH

In book-tax reporting, accounting jargon uses several terms book-tax differences, book-tax basis, book-tax income.

It sounds like a book-tax (book-to-tax reconciliation) to me.

In the notes to the financial statements, it sounds like this is a section disclosing/explaining the Book income (net income) on the financial statement vs. the net income reported on the tax return. In the U.S., Form 1120 M-1 (Reconciliation of book income (loss) per books to income (loss) per return.



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Note added at 11 hrs (2006-06-08 13:51:41 GMT)
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In a typical book-tax reconciliation, there are many reconciling items, but generally the increases/decreases are comprised of timing differences,corporate consolidation items, and miscellaneous.

marybro
Local time: 03:41
Specializes in field
Native speaker of: English
PRO pts in category: 87
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1 day5 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
book value net worth///taxable/fiscal net worth


Explanation:
Según lo comentado en las preguntas, y lo gentilmente dispuesto por esa dama que es doña MEW (pero laburo y vivo en Málaga, no en Barcelona, non parlo catalá...) y solicitado por otra dama colombiana, doña TJ (ah, Carlos Vives y sus ballenatos..).-

Saludos a ambas...y ¡¡¡Vamos Argentina mañana!!!

MikeGarcia
Spain
Local time: 08:41
Specializes in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 143
Grading comment
Muchas gracias Miguel y Ole ! por esa linda España
Login to enter a peer comment (or grade)




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