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las cuales se presentarán para el siguiente ejercicio contable

English translation: and will be submitted for the next accounting period

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:las cuales se presentarán para el siguiente ejercicio contable
English translation:and will be submitted for the next accounting period
Entered by: Yvonne Becker
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22:44 Mar 13, 2008
Spanish to English translations [PRO]
Bus/Financial - Accounting
Spanish term or phrase: las cuales se presentarán para el siguiente ejercicio contable
En las explicaciones y comentarios de un informe financiero:

"Cuentas por cobrar

Las cuentas por cobrar se muestran a su valor par, no mantienen una provisión de cobro dudoso, **las cuales se presentarán para el siguiente ejercicio contable** de acuerdo a las estimaciones necesarias para presentar los saldos a sus valores de realización."

Me confunde la redacción. ¿A qué se refiere "las cuales"?
Yvonne Becker
Local time: 05:21
and will be submitted for the next accounting period
Explanation:
Just do it like that and keep on trucking.
Selected response from:

Henry Hinds
United States
Local time: 03:21
Grading comment
Muchas gracias a todos
4 KudoZ points were awarded for this answer

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Summary of answers provided
5 +2las cuales (which) refers back to "cuentas por cobrar"
Richard Cadena
5 +1and will be submitted for the next accounting period
Henry Hinds
5and they will be adjusted in the next fiscal period
jack_speak


  

Answers


25 mins   confidence: Answerer confidence 5/5 peer agreement (net): +2
las cuales (which) refers back to "cuentas por cobrar"


Explanation:
"Las cuales" is plural and in the feminine gender in Spanish. The only other element it can possible refer to above is "cuentas por cobrar", which is also in the feminine gender and plural form.

Suggested translation:
Accounts receivable shown at their face value do not maintain or include a provision for doubtful accounts, **which will be presented in the following fiscal year **, in accordance with the estimates required to present balances at their realization values.

Hope this helps.

19 years of experience translating for Mexico City based member firms of International Public Accounting Firm networks (PwC, KPMG, Grant Thornton, RSM, AGN, Moore Stephens, etc.)


    Reference: http://aicpa.org
    Reference: http://imcp.org.mx
Richard Cadena
Mexico
Local time: 04:21
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 650

Peer comments on this answer (and responses from the answerer)
agree  Paul Merriam: Except I'd change "which will be presented" to "and will be presented" because "which" could be understood as referring back to the provision for doubtful accounts.
6 mins
  -> Thank you, Paul. Sometimes I have to flip a coin between "which" and "and" in this type of situation. Saludos, Richard.

agree  Rocio Barrientos
4 days
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1 hr   confidence: Answerer confidence 5/5 peer agreement (net): +1
and will be submitted for the next accounting period


Explanation:
Just do it like that and keep on trucking.

Henry Hinds
United States
Local time: 03:21
Works in field
Native speaker of: Native in EnglishEnglish, Native in SpanishSpanish
PRO pts in category: 205
Grading comment
Muchas gracias a todos

Peer comments on this answer (and responses from the answerer)
agree  David Hollywood: suits me :)
20 mins
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1 hr   confidence: Answerer confidence 5/5
and they will be adjusted in the next fiscal period


Explanation:
Accounts receivable are shown at gross value, without an allowance for uncollectibles, and they will be adjusted in the next fiscal period to reflect the actual values received.

Gross sales are sales prior to deduction of bad debt.

In accounting terminology, "provisión de cobro dudoso" = "allowance for uncollectibles," which shows up as a credit on the Owner's Equity portion of the Balance Sheet, to offset the entry for accounts receivable.

"valores de realización" represents the actual amount of the gross receivables that the company actually receives.

jack_speak
Local time: 05:21
Native speaker of: Native in EnglishEnglish
PRO pts in category: 12
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