GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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01:58 Jun 8, 2006 |
Spanish to English translations [PRO] Bus/Financial - Accounting / Financial Statements | |||||||
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| Selected response from: MikeGarcia Spain Local time: 10:42 | ||||||
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Summary of answers provided | ||||
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4 +1 | net worth |
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4 | government owner |
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4 | book income/tax(able) income |
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4 | book value net worth///taxable/fiscal net worth |
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Discussion entries: 8 | |
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government owner Explanation: Mike :) -------------------------------------------------- Note added at 7 mins (2006-06-08 02:06:05 GMT) -------------------------------------------------- Urrutia. Diccionario de negocios. Editorial Limusa. "patrimonio fiscal: government owner" |
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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! -------------------------------------------------- Note added at 5 hrs (2006-06-08 07:24:47 GMT) -------------------------------------------------- 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. -------------------------------------------------- Note added at 5 hrs (2006-06-08 07:33:03 GMT) -------------------------------------------------- ¡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. -------------------------------------------------- Note added at 6 hrs (2006-06-08 08:02:13 GMT) -------------------------------------------------- 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. |
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Notes to answerer
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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. -------------------------------------------------- Note added at 11 hrs (2006-06-08 13:51:41 GMT) -------------------------------------------------- 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. |
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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!!! |
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