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Porción circulante de préstamos bancarios

English translation: outstanding loans

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

Spanish term or phrase:	Porción circulante de préstamos bancarios
English translation:	outstanding loans
Entered by:	Robert Copeland

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11:23 Jul 21, 2007

Spanish to English translations [PRO]
Bus/Financial - Finance (general) / Audit of Financial Records

Spanish term or phrase: Porción circulante de préstamos bancarios

Country: Mexico

Isolated item that appears in an Audit
No other helpful text available

I'm mainly concerned with the accurate translation for Porción circulante

Robert Copeland KudoZ activity Questions: 1124 (none open) (18 closed without grading) Answers: 3583 United States
Local time: 16:10

outstanding loans

Explanation:
In the absence of context, it looks like thus.

Selected response from:

esing
India
Local time: 02:40

Grading comment

Thanks to everyone for your suggestions!
4 KudoZ points were awarded for this answer

Summary of answers provided

4 +3

outstanding loans

esing

4 +1

current allotment in bank loans

Michael Powers (PhD)

Current portion of bank loans

Richard Cadena

(Percentage of) accounts payable

Rocio Barrientos

Answers

3 mins confidence:

peer agreement (net): +1

current allotment in bank loans

Explanation:
Allotments and Bonds OverviewA member is only permitted to have only one current allotment of the .... (4) Armed Forces Relief Loans. Allotments for repayment of AFRS loans are entered ...
www.uscg.mil/hq/psc/ps/allotments_and_bonds/allotments_and_... - 64k - Cached - Similar pages - Note this

[PPT] NASFAAFile Format: Microsoft Powerpoint - View as HTML
Reauthorizes Campus-Based programs. Modifies current allotment formula. 4283 Provisions for Loans. Reduces loan origination fees to 1%. Phased in gradually ...
www.nasfaa.org/Subhomes/AnnualConference2004/Handouts2004/S... - Similar pages - Note this

Mike :)

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Note added at 3 mins (2007-07-21 11:26:45 GMT)
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Urrutia. Diccionario de negocios.

Michael Powers (PhD)
United States
Local time: 16:10
Specializes in field
Native speaker of:

English
PRO pts in category: 565

13 mins confidence:

peer agreement (net): +3

outstanding loans

Explanation:
In the absence of context, it looks like thus.

esing
India
Local time: 02:40
Works in field
Native speaker of:

Tamil
PRO pts in category: 16

Grading comment

Thanks to everyone for your suggestions!

1 hr confidence:

(Percentage of) accounts payable

Explanation:
Dos tercios del principal de un documento por pagar se transfieren a**** documentos por pagar, porción circulante,**** porque estos dos tercios vencen el 31 de marzo de 2000. El otro tercio será pagadero el 31 de marzo de 2002.

Documentos por pagar (listed under liabilities with cuentas por pagar and acrredores varios) Accounts Payable

Accounts Payable - AP An accounting entry that represents an entity's obligation to ... This also requires detailed record keeping of outstanding payables. ...
www.answers.com/topic/accounts-payable - 77k

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Note added at 1 hr (2007-07-21 13:22:29 GMT)
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Tengo que rectificar mi respuesta,

Debiese haber sido "Loan Payables"

Disculpas y saludos

http://iies.faces.ula.ve/investiga/Chuecos/Lecturas del Semi...

2.1 Pasivo Circulante (Current Liabilities): Dentro de este pasivo encontramos cuentas como:
2.1.1. Cuentas por Pagar (Accounts Payable): Es el dinero que la compañía debe a sus suplidores, socios y empleados.
2.1.2. Prestamos por Pagar (Loans Payable): Estos son todos los prestamos a corto plazo que la empresa tiene que pagar.
2.1.3. Deudas Acumuladas (Accrued Expenses):
2.1.4. Dividendos por Pagar (Dividends Payable):
2.2 Pasivos a Largo Plazo (Long Term Debt):
Finalmente llegamos al (3), ya va cogiendo forma nuestra formula, cierto?

Rocio Barrientos
Bolivia
Local time: 17:10
Specializes in field
Native speaker of:

Spanish
PRO pts in category: 102

7 hrs confidence:

Current portion of bank loans

Explanation:
The "current portion" of a long-term debt is the part of the debt that is to be paid within the short-term, usually within a year for accounting purposes. Any debt exceeding one year is considered long-term and noncurrent.

Transcribed below is a paragraph taken from Accounting Trends & Techniques - 2002 edition / Page 264 / Section 2.262

Note 1. (In Part): Summary of Significant Accounting Policies

Short term borrowings and "current portion of long-term debt" includes the carrying amounts of commercial paper and other short-term borrowings with original maturities of less than one y ear that management does ot intend to refinance, and the portion of long-term debt payable within 12 month. The carrying amounts of short-term borrowings approximate fair value. Long-term debt represents the carrying amounts of debentures, notes payable, and other indebtedness with maturities longer than one year and commercial paper backed by a revolvingt credit and term loan agreement that management intends to refinance at maturity. Fair values, disclosed in Note 3, are estimated using the discoutned cash flow analysis based on the Company's current incremental borrowing rates for similar types of borrowing arrangements.

Other examples of terms with "current portion":
porción circulante - current portion
porcion circulante de deuda a largo plazo -
current portion of long-term debt
porción de documentos por pagar a largo plazo -
current portion of long-term notes payable
porción circulante de los beneficios posteriores a la jubilación-
current portion of postretirement benefits
porción circulante de préstamos bancarios -
current portion of bank loans
porción circulante del arrendamiento financiero -
current portion of financial lease
porción circulante del pawsivo por restructuración -
current portion of restructuring liability
Menos: Porción circulante - Less: Current portion

Hope this helps.
In my 19th year of translating for Mexico City accounting firms and financial entities in general.

Reference: http://aicpa.org
Reference: http://imcp.org.mx

Richard Cadena
Mexico
Local time: 15:10
Specializes in field
Native speaker of:

English
PRO pts in category: 291