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Spanish to English translations [PRO]
Bus/Financial - Accounting / Annual accounts | | Spanish term or phrase: el nominal | Se trata de unas cuentas anuales de una empresa española. La traducción va dirigida a una empresa asiática.
"4.7. Existencias
Las existencias se valoran a su precio de adquisición, coste de producción o valor neto realizable, el menor. Los descuentos comerciales, las rebajas obtenidas, otras partidas similares y los intereses incorporados ***al nominal de los débitos*** se deducen en la determinación del precio de adquisición.
El coste de producción incluye los costes de materiales directos y, en su caso, los costes de mano de obra directa y los gastos generales de fabricación." |
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| Grading comment Thanks a lot.
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| Summary of reference entries provided | |  liz askew |
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