Trade and other receivables

Spanish translation: deudores comerciales y otras cuentas por cobrar

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:trade and other receivables
Spanish translation:deudores comerciales y otras cuentas por cobrar
Entered by: Margarita Palatnik (X)

21:06 Apr 28, 2005
English to Spanish translations [PRO]
Finance (general) / balance sheet
English term or phrase: Trade and other receivables
Inventories
Other investments
***Trade and other receivables***
Loans receivable
Cash and cash equivalents
Lida Garcia
Peru
Local time: 19:55
deudores comerciales y otras cuentas por cobrar
Explanation:
Almost without exception, entities carry some type of receivables and loans on the face of the balance sheet. Ordinary operations give rise to finance lease receivables; trade receivables; receivables due from customers under construction contracts; financial instruments with positive fair values and short-term loans for non-bank entities . An entity would usually present these items within trade and other receivables on the face of the balance sheet [IAS1.66(f)]. Banks and other financial institutions provide a number of loan-type products such as: overdrafts; credit cards; term loans and mortgages; and commercial loans to corporates. These items are presented on the face of the balance sheet as loans and advances to customers [IAS30.19].

Most receivables and loans fall within the definition of financial assets and are subject to the recognition and measurement rules that apply to those assets . The exception is lease receivables in a lessor's financial statements, and prepayments

Trade and Other Receivables, Non Current
iascf-pfs:TradeOtherReceivablesNonCurrent
Deudores comerciales y otras cuentas por cobrar, no corrientes



--------------------------------------------------
Note added at 9 mins (2005-04-28 21:15:31 GMT)
--------------------------------------------------

PPT] Presentación de PowerPoint
... (f) deudores comerciales y otras cuentas por cobrar;. (g) efectivo y otros
medios líquidos equivalentes;. (h) acreedores comerciales y otras cuentas por ...
www2.uah.es/fcee/Doc/NIC/NIC1.ppt -

- AIN - NIC 1 -
... Entre los activos financieros se encuentran las cuentas de los deudores
comerciales y otras cuentas por cobrar, y entre los pasivos financieros se ...
www.ain.gub.uy/docs/nics\nic_1.htm -

Auditoría en Guatemala
... (f) Deudores comerciales y otras cuentas por cobrar;. (g) Efectivo y otros
medios líquidos equivalentes;. (h) Acreedores comerciales y otras cuentas por ...
html.rincondelvago.com/auditoria-en-guatemala.html -

[PDF] Instrumentos financieros: Presentación e Información a Revelar
... Los deudores comerciales y otras cuentas por cobrar se. contabilizan por el
importe de factura original menos una. estimación por los de dudoso cobro ...
www.ifac.org/Members/Source_Files/ Public_Sector/ES-NICSP_15.pdf -

[XLS] Balance
... 723,017.46. 780,909.07. 19.46%. 15.07%. 11, Deudores comerciales y otras cuentas
por cobrar. 1,059,002.91. 2,332,636.97. 28.50%. 45.03%. 12, ...
www.geocities.com/HugoAdiel/ LEYES/resolucionguianalisis.xls -
Selected response from:

Margarita Palatnik (X)
Local time: 21:55
Grading comment
gracias!
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +3deudores comerciales y otras cuentas por cobrar
Margarita Palatnik (X)
5Ver.
Gabriela Rodriguez
4 +1ventas y cuentas por cobrar
Otilia Acosta
4cuentas por cobrar comerciales y otras cuentas por cobrar
marybro


  

Answers


4 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
trade and other receivables
ventas y cuentas por cobrar


Explanation:
Una sug.

Otilia Acosta
Local time: 20:55
Works in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 68

Peer comments on this answer (and responses from the answerer)
agree  Gabriela Rodriguez
0 min
  -> Muchas gracias, Gaby
Login to enter a peer comment (or grade)

4 mins   confidence: Answerer confidence 5/5
trade and other receivables
Ver.


Explanation:
negocios/ comercio/ intercambios y otros efectos a cobrar

--------------------------------------------------
Note added at 6 mins (2005-04-28 21:12:50 GMT)
--------------------------------------------------

Estoy de acuerdo con otimar en cuanto a ventas.

Gabriela Rodriguez
Argentina
Local time: 21:55
Works in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 72
Login to enter a peer comment (or grade)

7 mins   confidence: Answerer confidence 5/5 peer agreement (net): +3
trade and other receivables
deudores comerciales y otras cuentas por cobrar


Explanation:
Almost without exception, entities carry some type of receivables and loans on the face of the balance sheet. Ordinary operations give rise to finance lease receivables; trade receivables; receivables due from customers under construction contracts; financial instruments with positive fair values and short-term loans for non-bank entities . An entity would usually present these items within trade and other receivables on the face of the balance sheet [IAS1.66(f)]. Banks and other financial institutions provide a number of loan-type products such as: overdrafts; credit cards; term loans and mortgages; and commercial loans to corporates. These items are presented on the face of the balance sheet as loans and advances to customers [IAS30.19].

Most receivables and loans fall within the definition of financial assets and are subject to the recognition and measurement rules that apply to those assets . The exception is lease receivables in a lessor's financial statements, and prepayments

Trade and Other Receivables, Non Current
iascf-pfs:TradeOtherReceivablesNonCurrent
Deudores comerciales y otras cuentas por cobrar, no corrientes



--------------------------------------------------
Note added at 9 mins (2005-04-28 21:15:31 GMT)
--------------------------------------------------

PPT] Presentación de PowerPoint
... (f) deudores comerciales y otras cuentas por cobrar;. (g) efectivo y otros
medios líquidos equivalentes;. (h) acreedores comerciales y otras cuentas por ...
www2.uah.es/fcee/Doc/NIC/NIC1.ppt -

- AIN - NIC 1 -
... Entre los activos financieros se encuentran las cuentas de los deudores
comerciales y otras cuentas por cobrar, y entre los pasivos financieros se ...
www.ain.gub.uy/docs/nics\nic_1.htm -

Auditoría en Guatemala
... (f) Deudores comerciales y otras cuentas por cobrar;. (g) Efectivo y otros
medios líquidos equivalentes;. (h) Acreedores comerciales y otras cuentas por ...
html.rincondelvago.com/auditoria-en-guatemala.html -

[PDF] Instrumentos financieros: Presentación e Información a Revelar
... Los deudores comerciales y otras cuentas por cobrar se. contabilizan por el
importe de factura original menos una. estimación por los de dudoso cobro ...
www.ifac.org/Members/Source_Files/ Public_Sector/ES-NICSP_15.pdf -

[XLS] Balance
... 723,017.46. 780,909.07. 19.46%. 15.07%. 11, Deudores comerciales y otras cuentas
por cobrar. 1,059,002.91. 2,332,636.97. 28.50%. 45.03%. 12, ...
www.geocities.com/HugoAdiel/ LEYES/resolucionguianalisis.xls -


Margarita Palatnik (X)
Local time: 21:55
Specializes in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 965
Grading comment
gracias!

Peer comments on this answer (and responses from the answerer)
agree  Xenia Wong
5 hrs
  -> Gracias, Xenia

agree  Leopoldo Gurman
6 hrs
  -> Gracias, Leopoldo

agree  Veronica Roman
12 hrs
  -> Gracias, Veronica
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
trade and other receivables
cuentas por cobrar comerciales y otras cuentas por cobrar


Explanation:
otra opción

Cuentas por cobrar comerciales. 184030. 180076. Otras cuentas por cobrar terceros
www.ferreyros.com.pe/portal/ _html/estados_fianacieros.htm

el caso de cuentas por cobrar comerciales, estas deben presentarse Ewww.sunacoop.gov.ve/include/manual_cuentas.docn


--------------------------------------------------
Note added at 1 hr 22 mins (2005-04-28 22:28:40 GMT)
--------------------------------------------------

Rendimientos y comisiones por cobrar por otras cuentas por cobrar
www.bancoplaza.com/pdf/septiembre_2004.pdf

marybro
Local time: 20:55
Works in field
Native speaker of: English
PRO pts in category: 30
Login to enter a peer comment (or grade)



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