Ajustes por periodificación

English translation: prepayments and accrued income (assets)

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:ajustes por periodificación
English translation:prepayments and accrued income (assets)
Entered by: Nikki Graham

08:16 Jul 16, 2005
Spanish to English translations [PRO]
Bus/Financial - Accounting / M&A document - stock market
Spanish term or phrase: Ajustes por periodificación
Balance de una empresa bursátil colombiana.

al final de activo circulante aparecen los siguientes rubros:

Deudores

Inversiones financieras temporales

Tesorería (cajas, euros...bancos y cuentas corrientes a la vista)----total----

Ajustes por periodificación
gastos anticipados

thanks for your input
Luis Rey Ballesteros (Luiroi)
Local time: 22:16
prepayments and accrued income
Explanation:
While accruals and prepayments is a correct translation of Ajustes por periodificación, it cannot be used here, as you need it for just ONE side of the balance sheet. As you can see from the ref below, accruals are liabilites, prepayments are assets. In my experience of these things, the most common term on the asset side is as above.

PPT] Depreciation
File Format: Microsoft Powerpoint 97 - View as HTML
Accruals and Prepayments. Accruals in the balance sheet are (current) liabilities,
prepayments are (current) assets. They arise because of the accruals (or ...
staff.bath.ac.uk/mnsipc/Bristol/introA5-7.ppt

See also a previous answer I gave to this very question for more info
Selected response from:

Nikki Graham
United Kingdom
Local time: 04:16
Grading comment
Yes, it was a matter of sides. Thank you very much everyone!!
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +3accruals and prepayments
Rebecca Jowers
5prepayments and accrued income
Nikki Graham
5(period) adjustments / prepayments
Xenia Wong


  

Answers


22 mins   confidence: Answerer confidence 5/5 peer agreement (net): +3
accruals and prepayments


Explanation:
also may be called "prepaid expenses" if under assets, and "accrued expenses" if under liabilities

(Coopers & Lybrand, Diccionario de Informes Financieros)

Rebecca Jowers
Spain
Local time: 05:16
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 108

Peer comments on this answer (and responses from the answerer)
agree  Tatty: Great input!
52 mins
  -> Thanks

agree  Philippe Maillard
1 hr
  -> Thanks

agree  Marina Soldati
4 hrs
  -> Gracias
Login to enter a peer comment (or grade)

5 hrs   confidence: Answerer confidence 5/5
(period) adjustments / prepayments


Explanation:
Me parece según contexto.

Xenia Wong
Local time: 22:16
Specializes in field
Native speaker of: Native in SpanishSpanish, Native in EnglishEnglish
PRO pts in category: 115
Login to enter a peer comment (or grade)

13 hrs   confidence: Answerer confidence 5/5
prepayments and accrued income


Explanation:
While accruals and prepayments is a correct translation of Ajustes por periodificación, it cannot be used here, as you need it for just ONE side of the balance sheet. As you can see from the ref below, accruals are liabilites, prepayments are assets. In my experience of these things, the most common term on the asset side is as above.

PPT] Depreciation
File Format: Microsoft Powerpoint 97 - View as HTML
Accruals and Prepayments. Accruals in the balance sheet are (current) liabilities,
prepayments are (current) assets. They arise because of the accruals (or ...
staff.bath.ac.uk/mnsipc/Bristol/introA5-7.ppt

See also a previous answer I gave to this very question for more info


    Reference: http://www.google.co.uk/search?num=20&hl=en&q=%22prepayments...
    Reference: http://www.proz.com/kudoz/438720?keyword=ajustes+por+periodi...
Nikki Graham
United Kingdom
Local time: 04:16
Native speaker of: Native in EnglishEnglish
PRO pts in category: 165
Grading comment
Yes, it was a matter of sides. Thank you very much everyone!!
Login to enter a peer comment (or grade)



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