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devengo anual

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20:53 Oct 22, 2006
This question was closed without grading. Reason: Other

Spanish to Portuguese translations [PRO]
Bus/Financial - Accounting / valorização
Spanish term or phrase: devengo anual
las dotaciones a esta cuenta se realizan de acuerdo con las mejores estimaciones de devengo anual o al nacimiento de la responsabilidad.......
Paulo Rocha
Portugal
Local time: 03:46
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Summary of answers provided
5Liquidação anual
María Leonor Acevedo-Miranda
4acréscimo(s) do exercício
Gabriela Frazao


Discussion entries: 3





  

Answers


1 hr   confidence: Answerer confidence 5/5
Liquidação anual


Explanation:
Se está a falar de impostos "DEVENGO" traduz-se como "liquidação" sendo que este termo liquidação NÃO TEM NADA A VER com o pagamento mas apenas com a operação de cálculo do imposto, isto é a aplicação das taxas à matéria tributada

Devengo
1. m. Cantidad devengada.
2. m. Der. Momento en el que nace la obligación de pago de un tributo.
www.rae.es

477. Hacienda Pública, IVA repercutido.

IVA devengado con motivo de la entrega de bienes o de la prestación de servicios y de otras operaciones comprendidas en el texto legal.
http://www.udg.es/fcee/professors/jmolins/Normativa/PlanGene...

Ficaria assim, Paulo:
las dotaciones a esta cuenta se realizan de acuerdo con las mejores estimaciones de devengo anual o al nacimiento de la responsabilidad.......

...as dotações para esta conta realizam-se de acordo com as melhores estimativas dos valores liquidados anualmente ou o nascimento da responsabilidade

María Leonor Acevedo-Miranda
United States
Local time: 21:46
Specializes in field
Native speaker of: Native in PortuguesePortuguese, Native in SpanishSpanish
PRO pts in category: 4
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1 day14 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
acréscimo(s) do exercício


Explanation:
estive a ler a sua explicação e parece-me ser isto.

Gabriela Frazao
Portugal
Local time: 03:46
Specializes in field
Native speaker of: Native in PortuguesePortuguese
PRO pts in category: 4
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