GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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10:42 Mar 16, 2011 |
English to Spanish translations [PRO] Bus/Financial - Accounting | |||||
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| Selected response from: José Mª SANZ (X) Spain Local time: 07:37 | ||||
Grading comment
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Summary of answers provided | ||||
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4 | Contabilidad por devengo |
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3 +1 | confirmación/validación del devengo |
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Contabilidad por devengo Explanation: Parece ser que se trataría de realizar los asientos contables de las operaciones aunque no hayan existido desembolsos o ingresos reales. http://es.bab.la/diccionario/espanol-ingles/contabilidad-por... http://www.google.es/search?hl=&q="contabilidad por devengo"... ACCRUAL Definition ACCRUAL ACCRUAL is the recognition of revenue when earned or expenses when incurred regardless of when cash is received or disbursed. http://www.ventureline.com/accounting-glossary/a/accrual-def... ACCRUAL BASIS OF ACCOUNTING ACCRUAL BASIS OF ACCOUNTING is wherein revenue and expenses are recorded in the period in which they are earned or incurred regardless of whether cash is received or disbursed in that period. This is the accounting basis that generally is required to be used in order to conform to generally accepted accounting principles (GAAP) in preparing financial statements for external users. http://www.ventureline.com/accounting-glossary/a/accrual-bas... Example sentence(s):
Reference: http://www.linguee.es/ingles-espanol/traduccion/accrual.html Reference: http://webcache.googleusercontent.com/search?q=cache:KAGRbBK... |
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Grading comment
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confirmación/validación del devengo Explanation: Yo creo que además de hacerse referencia a contabilizar el devengo con la particularidad de que no haya existido realmente, lo que se destaca es la confirmación o validación de ese asiento contable.Es solo mi opinion. Suerte.Te adjunto una referencia http://www.europarl.europa.eu/transl_es/plataforma/pagina/ce... |
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