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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).
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