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Spanish to English translations [PRO]
Bus/Financial - Finance (general) | | Spanish term or phrase: capital social and patrimonio | en el balance general aparace:
activos
pasivos
patrimonio
capital social |
| | | capital stock and stockholders' equity | Explanation:
Barron's Accounting Handbook has the following definitions:
Capital stock:
Equity shares in a corporation authorized by its Articles of Incorporation and issued to stockholders. The two basic types of capital stock are COMMON STOCK and PREFERRED STOCK.
Stockholders' equity:
Ownership interest of stockholders in the corporation; also called Shareholders' Equity, OWNERS' EQUITY, and NET WORTH. Stockholders' equity is the difference between total assets less total liabilities. The components of the stockholders' equity section of the balance sheet are:
Plus: Retained earnings
Unappropriated
Appropriated
Plus or Minus: Foreign currency translation gain or loss
Minus: Unrealized loss on long-term investment portfolio
Total
Minus: Treasury Stock
Total Stockholders' Equity
Hope this helps.
In my 22nd year of translating almost exclusively for Mexico City based member firms of international big 4 and 2nd tier CPA firms, as well as other financial entities.
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Note added at 11 mins (2010-06-15 21:48:52 GMT)
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Capital stock and stockholders' equity are US English. |
| Selected response from:
 Richard Cadena
Mexico
Local time: 01:49
| Grading comment | 4 KudoZ points were awarded for this answer |
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| Discussion entries: 0 |
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Automatic update in 00:
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7 mins confidence: 
10 mins confidence: peer agreement (net): +3 capital stock and stockholders' equity
Explanation:
Barron's Accounting Handbook has the following definitions:
Capital stock:
Equity shares in a corporation authorized by its Articles of Incorporation and issued to stockholders. The two basic types of capital stock are COMMON STOCK and PREFERRED STOCK.
Stockholders' equity:
Ownership interest of stockholders in the corporation; also called Shareholders' Equity, OWNERS' EQUITY, and NET WORTH. Stockholders' equity is the difference between total assets less total liabilities. The components of the stockholders' equity section of the balance sheet are:
Plus: Retained earnings
Unappropriated
Appropriated
Plus or Minus: Foreign currency translation gain or loss
Minus: Unrealized loss on long-term investment portfolio
Total
Minus: Treasury Stock
Total Stockholders' Equity
Hope this helps.
In my 22nd year of translating almost exclusively for Mexico City based member firms of international big 4 and 2nd tier CPA firms, as well as other financial entities.
--------------------------------------------------
Note added at 11 mins (2010-06-15 21:48:52 GMT)
--------------------------------------------------
Capital stock and stockholders' equity are US English.
Reference: http://aicpa.org
Reference: http://imcp.org.mx
| Richard Cadena
Mexico
Local time: 01:49
Specializes in field
Native speaker of:  English
PRO pts in category: 331
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