The KudoZ open glossary is a browsable glossary of terms translated via the KudoZ term help network.

Spanish to English Accounting Translation Glossary

Spanish term English translation
asegurar su integridad ensuring their integrity
CC. DD. Sale Departments/Offices
Entered by: Marina Menendez
CMV (Costo de Mercaderias Vendidas) COGS - Cost of Goods Sold
Control de cuadre en la misma semana Budget/ary control / Budget checks / Budget monitoring / Budget audit
fianzas arrendamientos rental guarantees
Entered by: Edward Tully
impuestos diferidos activos current deferred taxes
Licenciatura en Contabilidad Pública y Finanzas B.A. in Public Accounting and Finance
los resultados acumulados al inicio por diferencia patrimonial retained earnings at beginning (of year) due to difference in shareholders' equity
Entered by: Richard Cadena
proveído procedural decision
se detraen del estado de resultados los derivados de la autocartera derivatives from bought-back stock are to be detracted from the income statement (or P&L statement)
servicios varios payment of utilities
Entered by: Maru Villanueva
"(como se dicen en Bayamón) te peinas o te hace rolos" Which side of the fence are you on?
Entered by: Edward Tully
"Actividades no homogéneas" Non-homogeneous activities
"crédito gravado" "encumbered credit"
"Cuenta de utilidades pendientes de aplicar" Unappropriated earnings account
"declaración del ejercicio, personas físicas, sueldos, salarios y conceptos asimilados"? statement for the fiscal year on personal income, wages, salaries and related items
"issued to order and bland endorsed" emitido a la orden y endosado en blanco
"liquidación privada" - ver explicación individuals tax return on income
"Pago cheque por caja" Cashier's check
$1.000 000.00 (Un millón de pesos 00/100) $1,000,000.00 (One million pesos and zero cents // 00/100)
Entered by: Michael Powers (PhD)
(diferencias) devengadas (differences) arising; having arisen
(Síndico suplente) en ejercicio de la titularidad acting in place of the incumbent
(VAT art.20.1.18th redacc L 66/1997 y L 62/2003 art.7º and disp.adic.15th) VAT art. 20.1.18 edit. L 66/1997 and L 62/2003 art. 7 and additional regulation 15
(Venezuela) Contador Publico Colegiado Independiente Independent Certified Public Accountant; Registered Certified Public Accountant
.. publicadas por Resolucion de Instituto de Contabilidad y Auditoria de Cuentas published by resolution of the Institute of Accounting and Account Auditing
...la cuenta de “Gastos por financiamiento finance charge account
...libros sociales .... Statutory Corporate Books
Entered by: Nigel Greenwood
...proporcionar al auditor una seguridad razonalbe .... ... provide the auditor with a reasonable assurance...
...se fusionó con el superavit acumulado and subsequently merging with accumulated surplus
0 A (abbreviations on a tax form) It just means it covers the whole year
1981 en letras en ingles nineteen eighty-one
Entered by: Michael Powers (PhD)
30 días f.f. 30 days from the date of the invoice
a cuatro dígitos to (or up to) four digits
Entered by: Ana Terzaghi
A INST. DEL EXT. POR SEG. DIRECTO Costo de coberturas no proporcional / A Instituciones del Extranjero, por Seguro Directo
a la fecha del cierre as of the closing date
Entered by: Robert Forstag
a la quita por (corresponding to) the write-off OF...
a lo que permita el pasivo laboral acumulado as allowed by the accrued labor liability
a mitad de puente DAF [omit] /replaced by DAP (Delivered at Place)
Entered by: Taña Dalglish
a nivel agregado as a whole
a su coste en libros at their book value
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