English translation: component percentage analysis
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Spanish to English translations [PRO] Social Sciences - Finance (general) / Financial Statements
Spanish term or phrase:análisis en por cientos integrales
This is a list of subsections of a course on the analysis of Financial Statements:
1.1 Finances
1.2 Financial Management as Financial Planning and Financial Control
1.3 Qualitative analysis
1.4 Quantitative analysis
1.5 Financial indicators
2.- Financial Information
2.1 Financial Position Statement
2.2 Income Statement
2.3 Statement of changes in financial position
2.4 Pro Forma Financial Statements
3.- Methods of Analysis
3.1 Solvency
3.2 Activity
3.3 Debt
3.5 Leverage
3.5 Profitability
3.6 Dupont system
3.7 Point of Equilibrium
3.8 Trend Analysis
3.9 ****Análisis en por cientos integrales***
Explanation: Component percentages are used to express each item on a particular statement as a percentage of a single base amount. They are useful bc they reveal ipmortatn proportional relationships
-------------------------------------------------- Note added at 47 mins (2004-03-26 18:25:14 GMT) --------------------------------------------------
sorry about the typo \"ipmortatn\" quite difficult to write it again... I meant to say \"they reveal important proportional relationships.\"
-------------------------------------------------- Note added at 1 hr 4 mins (2004-03-26 18:42:46 GMT) --------------------------------------------------
Here you will find a description of both terms Jane\'s and mine. We used the component percentage analysis in my Financial Accounting class at University.
-------------------------------------------------- Note added at 1 hr 5 mins (2004-03-26 18:42:56 GMT) --------------------------------------------------
Here you will find a description of both terms Jane\'s and mine. We used the component percentage analysis in my Financial Accounting class at University.
Thanks very much to everyone for such detailed clear answers. Sorry I didn't grade earlier but I wanted to properly read all the information you gave me. 4 KudoZ points were awarded for this answer
It seems this is supposed to refer to "el mtodo de porcientos integrales". See http://www.gestiopolis.com/recursos/experto/catsexp/pagans/fin/45/porciintegra.htm . I leave it to someone else to say what this is called in English.
17:57 Mar 26, 2004
Automatic update in 00:
Answers
49 mins confidence:
análisis en por cientos integrales
Common-size vertical analysis method
Explanation: common-size vertical analysis
Common-Size Vertical Analysis of Balance Sheets a. Common-size vertical analysis format is another technique used to analyze balance sheet information b. Common size – ****the total assets have a value of 100 percent and the numerical value of each item being converted represents a fractional part of total assets. c. General equation i. n1 + n2 + n3 +…nx = ? n***
-------------------------------------------------- Note added at 50 mins (2004-03-26 18:28:25 GMT) --------------------------------------------------
This corresponds to what goodwords found.....in Spanish and the the content of the paragraph expresses what your Spanish means
This is one of the cases of saying it differently in English
-------------------------------------------------- Note added at 52 mins (2004-03-26 18:30:22 GMT) --------------------------------------------------
I guess the word vertical is not really needed...You could do this in horizontal format too I guess..don\'t know, not an accountant...
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Jane Lamb-Ruiz Specializes in field Native speaker of: English, Portuguese PRO pts in category: 443
Explanation: Component percentages are used to express each item on a particular statement as a percentage of a single base amount. They are useful bc they reveal ipmortatn proportional relationships
-------------------------------------------------- Note added at 47 mins (2004-03-26 18:25:14 GMT) --------------------------------------------------
sorry about the typo \"ipmortatn\" quite difficult to write it again... I meant to say \"they reveal important proportional relationships.\"
-------------------------------------------------- Note added at 1 hr 4 mins (2004-03-26 18:42:46 GMT) --------------------------------------------------
Here you will find a description of both terms Jane\'s and mine. We used the component percentage analysis in my Financial Accounting class at University.
-------------------------------------------------- Note added at 1 hr 5 mins (2004-03-26 18:42:56 GMT) --------------------------------------------------
Here you will find a description of both terms Jane\'s and mine. We used the component percentage analysis in my Financial Accounting class at University.
Penelope Ausejo Spain Local time: 04:19 Specializes in field Native speaker of: Spanish PRO pts in category: 19
Grading comment
Thanks very much to everyone for such detailed clear answers. Sorry I didn't grade earlier but I wanted to properly read all the information you gave me.
Se aplica este método en aquellos casos en los cuales se desea conocer la magnitud o importancia que tienen las partes que integran un todo.
Es determinar la magnitud que integran cada uno de los renglones que componen por ejemplo el activo circulante en relación con su monto total.
Para ello se equipara la cantidad total o global con el 100% y se determina en relación con dicho 100% el porciento relativo a cada parte.
Los resultados obtenidos quedan expresados en porcientos, encontrando aquí la ventaja y la desventaja del método.
La ventaja es por que al trabajar con números relativos nos olvidamos de la magnitud absoluta de las cifras de una empresa y con ello se comprende mas fácilmente la importancia de cada concepto dentro del conjunto de valores de una empresa.
El defecto es que como se esta hablando de porcientos es fácil llegar a conclusiones erróneas, especialmente si se quieren establecer porcientos comparativos.
Es útil este método para obtener conclusiones aisladamente, ejercicio por ejercicio, pero no es aconsejable si se desean establecer interpretaciones al comparar varios ejercicios.
Este método puede ser utilizado total o parcialmente.
Porcientos integrales totales
Aquí las cantidades que se igualan al 100% son:
En el primer estado el total del activo y la suma del pasivo mas el capital contable, pudiéndose determinar después los porcientos de cada capitulo del estado de situación financiera, así como los porcientos parciales de cada uno de los conceptos.
En el estado de resultados, el 100% corresponde a las ventas netas.
Porcientos integrales parciales
En el estudio del activo circulante
Por porcientos integrales de los valores del activo circulante
Se toma como igual al 100% el valor total de este rubro y sobre esta base, se calculan cada uno de los valores parciales de cada uno de sus conceptos.
Porcientos integrales acumulativos del activo circulante en relación al pasivo circulante
Aquí se tiene presente el descubrir la verdadera capacidad de pago de la negociación en forma mas completa y verídica que la razón simple del circulante.
En este caso se toma al pasivo circulante igual a 100 y posteriormente se calcula el porciento que representa cada uno de los valores del activo circulante en relación a dicho 100%, con la circunstancia de que dichos porcientos se van acumulando.
En esta forma y debido a que los distintos conceptos del activo circulante se encuentran ordenados de acuerdo a su disponibilidad, este método toma en consideración a la solvencia y a la liquidez de sus valores circulantes.
Formulas aplicables
Porciento integral = ( cifra parcial / cifra base ) 100
Porciento integral es igual a cifra parcial sobre cifra base por cien
Factor constante = ( 100 / cifra base ) cada cifra parcial
Factor constante es igual a cien sobre cifra base por cada cifra parcial