English translation: Cash and Cash Equivalents and Receivables
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Explanation: This answer is taken from two sources:
First source
Activo Disponible - Cash and Cash Equivalents
Source: Glosario para la Empresa -
Terminología Contable, Tributaria y de Administración
Author: Silvana Debonis
Second source: Glosario Internacional para el Traductor
Exigibles - Receivables or Accounts Receivables
Author: Marina Orellana
Final Result: Cash and Cash Equivalents and Receivables
Hope this helps.
3 1/2 months to go to complete 20 years of translating almost exclusively for Mexico City based member firms of first and second tier international public accounting firms, as well as other financial entities.
Former ESL/EFL Teacher at UNAM & IPN, among other things in a 30 year teaching career
-------------------------------------------------- Note added at 1 hr (2008-11-14 04:05:58 GMT) --------------------------------------------------
Definitions:
Cash: Money deposited in a bank and items that a bank will accept for immediate deposit (e.g. paper money, coins, checks, money orders). Items not included in the definition of cash are post dated checks, IOU8s, and notes receivable. The cash and hand and cash on deposit in the bank are shown in the balance sheet as one item. Cash is the most liquid of current assets and is listed first.
Cash equivalents:
1. Immediately realizable money that can be obtained in an exchange of goods or services.
2. Financial instruments of high liquidity and safety. Examples are a TREASURY BILL and a MONEY MARKET fund.
3. In pareparing the STATEMENT OF CASH FLOWS, a short-term, highly liquid investment having an original maturity of three months or less.
Both of the above definitions are given in the following dictionary:
Barron's Dictionary of Accounting Terms
Explanation: This answer is taken from two sources:
First source
Activo Disponible - Cash and Cash Equivalents
Source: Glosario para la Empresa -
Terminología Contable, Tributaria y de Administración
Author: Silvana Debonis
Second source: Glosario Internacional para el Traductor
Exigibles - Receivables or Accounts Receivables
Author: Marina Orellana
Final Result: Cash and Cash Equivalents and Receivables
Hope this helps.
3 1/2 months to go to complete 20 years of translating almost exclusively for Mexico City based member firms of first and second tier international public accounting firms, as well as other financial entities.
Former ESL/EFL Teacher at UNAM & IPN, among other things in a 30 year teaching career
-------------------------------------------------- Note added at 1 hr (2008-11-14 04:05:58 GMT) --------------------------------------------------
Definitions:
Cash: Money deposited in a bank and items that a bank will accept for immediate deposit (e.g. paper money, coins, checks, money orders). Items not included in the definition of cash are post dated checks, IOU8s, and notes receivable. The cash and hand and cash on deposit in the bank are shown in the balance sheet as one item. Cash is the most liquid of current assets and is listed first.
Cash equivalents:
1. Immediately realizable money that can be obtained in an exchange of goods or services.
2. Financial instruments of high liquidity and safety. Examples are a TREASURY BILL and a MONEY MARKET fund.
3. In pareparing the STATEMENT OF CASH FLOWS, a short-term, highly liquid investment having an original maturity of three months or less.
Both of the above definitions are given in the following dictionary:
Barron's Dictionary of Accounting Terms
Explanation: under former legislation dealing with the term "liquid assets". While the ..... principal of the trust fund can be counted as a chargeable asset and thus ... www.isthatlegal.ca/index.php?name=assets.odsp_law
exigible is also used in English but ...
Eileen Banks Argentina Local time: 04:32 Native speaker of: Spanish PRO pts in category: 4
The translation workplace 
peer agreement (net): +2
