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Spanish to English translations [PRO]
Bus/Financial - Finance (general) / fiscal auditors report | | Spanish term or phrase: llevar/cargar a resultados | Suponiendo que signifique lo mismo llevar que cargar a resultados. Qué quieren decir con eso? How am I to translate it?
1. Las ventas y retiros de tales activos se descargan al costo neto ajustado respectivo y las diferencias entre el precio de venta y el costo neto ajustado "se llevan a resultados".
2. Las reparaciones y el mantenimiento de estos activos se cargan a resultados, en tanto que las mejoras y adiciones se agregan al costo de los mismos. |
| | | differences are charged to income / differences are expensed | Explanation:
These two expressions are commonly used in accounting. In this case, the resulting differences are charged to income.
Also, note in the other expression how the word "expense" is used as a verb, meaning "cargar a resultados (ingresos)". I personally had never seen the word "expense" used as a verb until I came into contact with the world of accounting.
Examples:
Depreciation is charged to income
Depreciation is expensed
Severance payments are charged to income as paid.
Severance payments are expensed as paid.
I suggest avoiding the use of the term "results", since it indicates neither earnings/income/gains or losses, and that has to be clear in English.
Reference:
Accounting Trends & Techniques published by the AICPA every year
17 years translating for Mexico City based accounting firms, banks, brokerage firms, financial entities in general, Instituto Mexicano de Contadores Públicos, A.C.
Former English teacher at CELE-UNAM & CENLEX-IPN
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Note added at 2 hrs (2006-02-17 23:37:32 GMT)
--------------------------------------------------
To emphasize not using the term "results" in cases such as this, the following terms are used as examples:
resultados integrales - comprehensive income (loss)
resultados cambiarios - exchange gains (losses)
resultado por fusión - gain (loss) on merger
resultados por inflación - gain (loss) on inflation
resultados por tenencia de activos monetarios -
gain (loss) on holding monetary assets
resultados por coberturas - hedging gains or losses
The only time when I have seen the use of results in English is in the last paragraph of an auditor's opinion (dictamen del auditor) in the phrase "results of its operations". |
| Selected response from:
 Richard Cadena
Mexico
Local time: 21:12
| Grading comment Hey Richard, thank you so much for such a thorough explanation! :-)
4 KudoZ points were awarded for this answer |
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| Discussion entries: 0 |
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6 mins confidence: peer agreement (net): +1
49 mins confidence: peer agreement (net): +1 differences are charged to income / differences are expensed
Explanation:
These two expressions are commonly used in accounting. In this case, the resulting differences are charged to income.
Also, note in the other expression how the word "expense" is used as a verb, meaning "cargar a resultados (ingresos)". I personally had never seen the word "expense" used as a verb until I came into contact with the world of accounting.
Examples:
Depreciation is charged to income
Depreciation is expensed
Severance payments are charged to income as paid.
Severance payments are expensed as paid.
I suggest avoiding the use of the term "results", since it indicates neither earnings/income/gains or losses, and that has to be clear in English.
Reference:
Accounting Trends & Techniques published by the AICPA every year
17 years translating for Mexico City based accounting firms, banks, brokerage firms, financial entities in general, Instituto Mexicano de Contadores Públicos, A.C.
Former English teacher at CELE-UNAM & CENLEX-IPN
--------------------------------------------------
Note added at 2 hrs (2006-02-17 23:37:32 GMT)
--------------------------------------------------
To emphasize not using the term "results" in cases such as this, the following terms are used as examples:
resultados integrales - comprehensive income (loss)
resultados cambiarios - exchange gains (losses)
resultado por fusión - gain (loss) on merger
resultados por inflación - gain (loss) on inflation
resultados por tenencia de activos monetarios -
gain (loss) on holding monetary assets
resultados por coberturas - hedging gains or losses
The only time when I have seen the use of results in English is in the last paragraph of an auditor's opinion (dictamen del auditor) in the phrase "results of its operations".
Reference: http://aicpa.org
Reference: http://imcp.org.mx
| Richard Cadena
Mexico
Local time: 21:12
Specializes in field
Native speaker of:  English
PRO pts in category: 331
|
| | Grading comment | Hey Richard, thank you so much for such a thorough explanation! :-) |
|
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