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  3. Accounting

según detalle item por item

English translation: as summarized item by item

04:24 Nov 4, 2007
Spanish to English translations [PRO]
Science - Accounting / balance
Spanish term or phrase: según detalle item por item
En la parte de entregables de un balance, en el segmento análisis de cuentas aparece por ejemplo: activo fijo y depreciación acumulada; intangibles y amortización acumulada (según detalle item por item).
Silvana Diaz
Local time: 19:43
English translation:as summarized item by item
Explanation:
Accountants regularly use "to summarize (verb) / summary (noun) in the paragraph that precedes a table or chart. Other words such as itemize, etc. are linguistically correct, but not used by accountants in their documents such as financial statements or management letters. For example:

The following is a "summary" of available-for-sale securities:
(Accounting Trends & Techniques - 2006 / Page 177)

Property, plant and equipment is "summarized" as follows at December 31:
(Accounting Trends & Techniques - 2006 / Page 168)

The following table "summarizes" unrealized gains and losses related to our investments in marketable securities designated as available-for-sale (in thousands):
(Accounting Trends & Techniques - 2006 / Page 136)

Hope this helps.
More than 18 1/2 years of translating for Mexico City based member firms international accounting firms and financial entities in general

Selected response from:

Richard Cadena
Mexico
Local time: 18:43
Grading comment
thanks a lot!
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +6itemized/detailed item by item
Lydia De Jorge
5 +1as summarized item by item
Richard Cadena
4line item detail
David Russi


  

Answers


3 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +6
itemized/detailed item by item


Explanation:
sugg

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Note added at 4 mins (2007-11-04 04:28:13 GMT)
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described item by item

Lydia De Jorge
United States
Local time: 19:43
Native speaker of: Native in SpanishSpanish, Native in EnglishEnglish
PRO pts in category: 28

Peer comments on this answer (and responses from the answerer)
agree  Anne Smith Campbell: I was going to say "detailed item by item"... :)
1 min
  -> Thanks Anne! Happy Sunday!!
agree  NTRAD
5 hrs
  -> Gracias Nazaret!
agree  Ventnai
7 hrs
  -> Thanks Ian!
agree  Marian Martin (X)
8 hrs
  -> Thanks m!
agree  JPMedicalTrans
10 hrs
  -> Thanks again alex!
agree  Maria523
8 days
  -> Gracias Maria!
Login to enter a peer comment (or grade)

29 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
as summarized item by item


Explanation:
Accountants regularly use "to summarize (verb) / summary (noun) in the paragraph that precedes a table or chart. Other words such as itemize, etc. are linguistically correct, but not used by accountants in their documents such as financial statements or management letters. For example:

The following is a "summary" of available-for-sale securities:
(Accounting Trends & Techniques - 2006 / Page 177)

Property, plant and equipment is "summarized" as follows at December 31:
(Accounting Trends & Techniques - 2006 / Page 168)

The following table "summarizes" unrealized gains and losses related to our investments in marketable securities designated as available-for-sale (in thousands):
(Accounting Trends & Techniques - 2006 / Page 136)

Hope this helps.
More than 18 1/2 years of translating for Mexico City based member firms international accounting firms and financial entities in general




    Reference: http://aicpa.org
    Reference: http://imcp.org.mx
Richard Cadena
Mexico
Local time: 18:43
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 726
Grading comment
thanks a lot!

Peer comments on this answer (and responses from the answerer)
agree  marybro: or "as summarized by line item" (summarizes/provides a summary for a specific line item in the balance sheet or income statement, or notes to the financial statements)
15 hrs
  -> Thank you, Mary. Saludos from Mexico City, Richard.
Login to enter a peer comment (or grade)

51 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
line item detail


Explanation:
A possibility

David Russi
United States
Local time: 18:43
Native speaker of: Native in EnglishEnglish, Native in SpanishSpanish
PRO pts in category: 36
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