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Working languages: English to SpanishSpanish (monolingual)Spanish to English
|  Mónica Guzmán
Your words, my duty
Buenos Aires, Argentina Local time: 01:47 WARST (GMT-3)
Native in: Spanish  | | |
Freelancer,  Verified site user | | Translation, Editing/proofreading | | Specializes in: | | Accounting | Business/Commerce (general) | | Education / Pedagogy | Engineering (general) | | Engineering: Industrial | Human Resources | | Management | Other | | Tourism & Travel |
| Also works in: | | Computers: Software | Economics | | General / Conversation / Greetings / Letters | Internet, e-Commerce | | Law: Contract(s) | Marketing / Market Research | | Medical: Health Care | Computers (general) |
More Less | English to Spanish - Standard rate: 0.08 USD per word / 27 USD per hour
| | PRO-level points: 107, Questions answered: 118, Questions asked: 235 | Sample translations submitted: 1 | English to Spanish: Accounting course | Source text - English
There are several views of the nature of accounting. Which of the following is correct?
A Accounting is an extremely precise activity governed by rigid rules.
B Accounting concerns itself only with numbers.
C Accounting measures only economic events.
D Accounting produces information solely for the shareholders of limited companies.
Whilst accounting is often perceived as an extremely precise activity with rigid rules, the facts are that there are considerable areas within accounting where judgement has to be applied, e.g. in the choice of the depreciation rate to be applied to fixed assets. Hence, option A is incorrect. Option B suffers from a related issue: accounting does not deal only in numbers, rather it attempts to deal with the impact of economic events. Option D is too narrow since accounting information is prepared for several groups of people, of whom shareholders are only one.
Which of the following elements is NOT an input to the process of producing financial statements?
A The goodwill of existing customers.
B Government legislation.
C Estimates of future asset lifetimes.
D Commercial judgement.
Option B refers to the role of government in enacting legislation that has an impact on the content and disclosure requirements of financial statements. Option C relates to the judgement issue with regard to the allocation of the cost of using fixed assets over their useful lifetime. Option D - the application of commercial judgement - is an important aspect in assessing some of the items in the profit and loss account and balance sheet. For example, commercial judgement will be required to assess whether amounts owed by customers will be recovered. Whilst the goodwill of customers is crucial to a business's long-term success, it does not have a role in the preparation of the financial statements.
| Translation - Spanish
Existen varias opiniones sobre la naturaleza de la contabilidad. ¿Cuál de las siguientes afirmaciones es correcta?
A. La contabilidad es una actividad extremadamente precisa gobernada por reglas rígidas.
B. La contabilidad se ocupa sólo de los números.
C. La contabilidad sólo mide los acontecimientos económicos.
D. La contabilidad produce información exclusivamente para los accionistas de las sociedades anónimas.
Aunque a menudo se percibe a la contabilidad como una actividad extremadamente precisa con reglas rígidas, en realidad existen áreas considerables de la contabilidad en las que se debe aplicar el criterio, por ejemplo, en la elección de la tasa de depreciación que debe aplicarse a los activos fijos. Por tanto, la opción A es incorrecta. La opción B falla por un tema relacionado: la contabilidad no se ocupa sólo de los números, más bien intenta abordar el impacto que producen los acontecimientos económicos. La opción D no es lo suficientemente amplia, ya que la información contable se prepara para varios grupos de personas, de los cuales los accionistas son sólo uno.
¿Cuál de los siguientes elementos NO constituye un elemento al momento de la producción de los estados contables?
A. El crédito mercantil de los clientes existentes.
B. La legislación gubernamental.
C. Estimaciones de la vida útil de los activos futuros.
D. El criterio comercial.
La opción B se refiere a la función que tiene el gobierno de promulgar legislación que tenga un impacto en el contenido y la divulgación de requisitos para los estados contables. La opción C se relaciona con el tema del criterio con respecto a la asignación del costo por usar activos fijos durante su vida útil.La opción D, la aplicación de criterio comercial, es un aspecto importante para evaluar algunos de los rubros en la cuenta de resultados y en el balance general. Por ejemplo, se requerirá criterio comercial para evaluar si las sumas a pagar por los clientes se recuperarán. Mientras que el crédito mercantil de los clientes es crucial para el éxito a largo plazo de una empresa, no cumple ninguna función en la preparación de los estados contables.
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More Less | | Accounting-Mónica, Frases, Glosario Educacin, Monica's | | Bachelor's degree - Universidad Nacional de La Plata | | Years of translation experience: 7. Registered at ProZ.com: Dec 2001. | | N/A | English to Spanish (Universidad Nacional de La Plata)
Spanish to English (Universidad Nacional de La Plata)
English to Spanish (Colegio de Traductores Públicos de la Ciudad de Buenos Aires)
Spanish to English (Colegio de Traductores Públicos de la Ciudad de Buenos Aires)
| | Universidad Nacional de La Plata, CTPCBA | | Adobe Acrobat, Dreamweaver, Frontpage, Microsoft Excel, Microsoft Word, Microsoft Office, Microsoft Publisher, Powerpoint, QuarkXPress, SDL TRADOS, SDLX |  CV/Resume (PDF) | | About me Full-time freelance translator for the past six years specializing in translations from English into Spanish and Spanish into English in the following areas:
? ACCOUNTING, ECONOMICS AND BUSINESS: Annual reports; corporate communication; banking brochures; distance learning courses.
? EDUCATION: Language exchange web site, institutional information.
? GOVERNMENT: Speeches, Web sites, administration.
? HEALTHCARE: Health insurance agreements and description of services.
? INDUSTRY AND TECHNOLOGY: Technical Manuals; tools descriptions; software; networks.
? MANAGEMENT: courses for managers, corporate organization.
? MARKETING AND PROMOTIONAL MATERIAL.
? TOURISM: Brochures, guides, web sites.
? OTHER LANGUAGE SERVICES: proofreading, editing, consulting, writing of summaries, teaching English as a foreign language.
My daily output is approximately 2,700/3,500 words a day.
Contact me for pricing and further details. |
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Keywords: Traductora, Translator, economics, economía, tourism, turismo, linguistics, lingüística, humanities, humanidades, literature, literatura, accounting, contabilidad, healthcare, atención de la salud, management, administración, education, educación, annual reports, memoria y balance, documents, documentos, certificates, certificados, web sites, pages, sitios, courses, cursos, certified, sworn, certificada, pública, título universitario, university degree, CAT tools, herramientas, Trados, memorias.
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