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Activación de gastos e ingresos

English translation: capitalization of expenses and income


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:Activación de gastos e ingresos
English translation:capitalization of expenses and income
Entered by: Mikolaj Rasmussen
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10:51 May 26, 2007
Spanish to English translations [PRO]
Bus/Financial - Accounting / accounting
Spanish term or phrase: Activación de gastos e ingresos
Activación de gastos e ingresos periodificables.
Como regla general no se permitirá la activación de ningún tipo de gasto incurrido en el ejercicio salvo en los siguientes casos:...
Mikolaj Rasmussen
Local time: 09:30
capitalization of expenses and income
Explanation:
Barron's Dictionary of Accounting has the following definition for "to capitalize":

CAPITALIZE: to change an expenditure to an asset account because it benefits a period in excess of one year. For example, a betterment to a machine would b ecapitalized to the machinery account.

Comment on the heading:
"Activación" is a noun in Spanish and it should remain a noun in English because it is just a phrase, not a complete sentence.

However, "Activación" in the source sentence, in my opinion, should be changed to a verb and conjugated accordingly in English.

"NOUNS in Spanish and VERBS in English" is a very important linguistic principle taught by Tom West, and it makes all the difference in the world.

Hope this helps.
In my 19th year of translating from Spanish to English for Mexico City accounting firms and financial entities in general.
Selected response from:

Richard Cadena
Mexico
Local time: 02:30
Grading comment
thanks
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +1capitalization of expenses and income
Richard Cadena
4 +1Periodical Expenses and Income Capitalization
MikeGarcia


  

Answers


49 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
Periodical Expenses and Income Capitalization


Explanation:
See the Alcaraz Varó Hughes Financial, pages 733, "activación de gastos" and 852, "contabilización de gastos como partidas de activo".-

MikeGarcia
Spain
Local time: 09:30
Specializes in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 143

Peer comments on this answer (and responses from the answerer)
agree  silviantonia: Por nada, corazón de melón.
4 hrs
  -> Gracias, niña merequetengue!!!/// Sabrosito!!
Login to enter a peer comment (or grade)

6 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +1
capitalization of expenses and income


Explanation:
Barron's Dictionary of Accounting has the following definition for "to capitalize":

CAPITALIZE: to change an expenditure to an asset account because it benefits a period in excess of one year. For example, a betterment to a machine would b ecapitalized to the machinery account.

Comment on the heading:
"Activación" is a noun in Spanish and it should remain a noun in English because it is just a phrase, not a complete sentence.

However, "Activación" in the source sentence, in my opinion, should be changed to a verb and conjugated accordingly in English.

"NOUNS in Spanish and VERBS in English" is a very important linguistic principle taught by Tom West, and it makes all the difference in the world.

Hope this helps.
In my 19th year of translating from Spanish to English for Mexico City accounting firms and financial entities in general.

Example sentence(s):
  • Como regla general no se permitirá la activación de ningún tipo de gasto incurrido en el ejercicio salvo en los siguientes casos:
  • As a general rule, no type of asset will be permitted to be capitalized except in the following cases:

    Reference: http://aicpa.org
    Reference: http://imcp.org.mx
Richard Cadena
Mexico
Local time: 02:30
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 555
Grading comment
thanks

Peer comments on this answer (and responses from the answerer)
agree  Tom Thumb: of - apportionable - income & expenditure
4 days
  -> Thank you, Tom Thumb. Saludos from Mexico City, Richard.
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