variac. prov. trafico. y perd. cred. inco.

English translation: Changes in Trade Provisions and Bad Debts

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:variac. prov. trafico. y perd. cred. inco.
English translation:Changes in Trade Provisions and Bad Debts
Entered by: Rebecca Jowers

10:18 Oct 12, 2006
Spanish to English translations [PRO]
Bus/Financial - Accounting
Spanish term or phrase: variac. prov. trafico. y perd. cred. inco.
This is in a Spanish profit and loss account
in the operating expenses

"Change in trade provisions and bad debts written off" is what I have been suggested
Elizabeth Niklewska
United Kingdom
Local time: 04:32
Changes in Trade Provisions and Bad Debts
Explanation:
These is standard accounting terminology:

variaciones provisiones (tráfico) = changes in trade provisions
pérdidas por créditos incobrables = (losses from) bad debts

(In English "créditos incobrables" are simply called "bad debts". Así de crudo.)

source:
I.M. Angus, P.J. Donaghy, J. Laidler, "Diccionario de Informes Financieros", Madrid: Ediciones Deusto, 1990.
(in my opinion, the best accounting terminology source available)

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Note added at 4 hrs (2006-10-12 14:21:31 GMT)
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typo: please read "this is standard accounting terminology" rather than "these is..."

--------------------------------------------------
Note added at 7 hrs (2006-10-12 18:15:04 GMT)
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Variación de las provisiones de tráfico / Changes in trade provisions. 1.123.745. 109.695 ... variaciones significativas. Como requiere la normativa ...
www.viscofan.com/docs/es/memorias/2000/memoria2000.pdf

VI Provisiones Operaciones de Trafico/trade provisions ... Resultado por variaciones valor de instrumentos financieros a valor razonable (neto) ...
www.ence.es/pdfs/rep2T05.pdf

operaciones de tráfico · trade provisions, (Non-member) ... provisiones de inversiones financieras · reserves for investment, (Non-member) ...
www.proz.com/glossary-translations/spanish-to-english-trans... -
Provisiones para operaciones de tráfico / Trade provisions ... Variación de provisiones de tráfico / Changes in trade provision ...
www.azkoyen.com/pdf/memoria_02/8_perdidasyganancias.pdf

Changes in trade provisions. 306. -. Other operating expenses ... Variación de las provisiones de tráfico. (1.436). (2.088). Otros gastos de explotación ...
www.globalia.com/cifras/pdf/Anuario 2002 (4).pdf

Dotaciones para amortizaciones de inmovilizado. Fixed asset depreciation. 7.414. 9.270. Variación de las provisiones de tráfico. Changes in trade provisions ...
www.vidrala.com/web/caste/corporativo/inf_financiera/econom... - Supplemental Result


Selected response from:

Rebecca Jowers
Spain
Local time: 05:32
Grading comment
Thanks very much!!!
4 KudoZ points were awarded for this answer



Summary of answers provided
5Changes in Trade Provisions and Bad Debts
Rebecca Jowers
5Variation in allowances for and losses on uncollectible receivables
Katherine Matles
3surplus (deficit) of operating provisions and allowance for credit losses
SteveW
1Best Guess
Sarah FRUTOS BAMBERRY


Discussion entries: 1





  

Answers


14 mins   confidence: Answerer confidence 1/5Answerer confidence 1/5
Best Guess


Explanation:
variac - variaciones- Variations
prov - proveedor o provisiones - provider or provisions
trafico - ???
perd - perdido - losses
cred - credito - credit
inco - incorporado - incorparated

If the entry is in the loss side of the account then the suggestion you have been given would be logical. I would however go back to the client for an explanation of the abbreviations.

Sarah FRUTOS BAMBERRY
Spain
Local time: 05:32
Works in field
Native speaker of: Native in EnglishEnglish
Login to enter a peer comment (or grade)

30 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
surplus (deficit) of operating provisions and allowance for credit losses


Explanation:
"Variación de las provisiones de tráfico y pérdidas de créditos incobrables"

SteveW
Spain
Local time: 05:32
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 29
Login to enter a peer comment (or grade)

5 hrs   confidence: Answerer confidence 5/5
Variation in allowances for and losses on uncollectible receivables


Explanation:
O.K. In the financial statements I have translated the heading is usually
Variación de las provisiones de tráfico - Variation in operating allowances
and under this heading you find:
a) Variación de provisiones de existencia - Variation in inventory allowances

b) Variación de provisiones y pérdidas de créditos incobrables - Variation in allowances for and losses on uncollectible receivables

c) Variación de otras provisiones de tráfico- Variation in other operating allowances

So I would either translate this as Variation in operating allowances and losses on uncollectible receivables (bad debts) or/

Variation in allowances for and losses on uncollectible receivables.

The second option is probably more correct but I guess it depends on whether the "variaciones en provisiones de tráfico" have already been mentioned.

You can subsitute provisions for allowances for a UK audience. (Change can also be substituted for variation)


Katherine Matles
Spain
Local time: 05:32
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 35
Login to enter a peer comment (or grade)

4 hrs   confidence: Answerer confidence 5/5
Changes in Trade Provisions and Bad Debts


Explanation:
These is standard accounting terminology:

variaciones provisiones (tráfico) = changes in trade provisions
pérdidas por créditos incobrables = (losses from) bad debts

(In English "créditos incobrables" are simply called "bad debts". Así de crudo.)

source:
I.M. Angus, P.J. Donaghy, J. Laidler, "Diccionario de Informes Financieros", Madrid: Ediciones Deusto, 1990.
(in my opinion, the best accounting terminology source available)

--------------------------------------------------
Note added at 4 hrs (2006-10-12 14:21:31 GMT)
--------------------------------------------------

typo: please read "this is standard accounting terminology" rather than "these is..."

--------------------------------------------------
Note added at 7 hrs (2006-10-12 18:15:04 GMT)
--------------------------------------------------

Variación de las provisiones de tráfico / Changes in trade provisions. 1.123.745. 109.695 ... variaciones significativas. Como requiere la normativa ...
www.viscofan.com/docs/es/memorias/2000/memoria2000.pdf

VI Provisiones Operaciones de Trafico/trade provisions ... Resultado por variaciones valor de instrumentos financieros a valor razonable (neto) ...
www.ence.es/pdfs/rep2T05.pdf

operaciones de tráfico · trade provisions, (Non-member) ... provisiones de inversiones financieras · reserves for investment, (Non-member) ...
www.proz.com/glossary-translations/spanish-to-english-trans... -
Provisiones para operaciones de tráfico / Trade provisions ... Variación de provisiones de tráfico / Changes in trade provision ...
www.azkoyen.com/pdf/memoria_02/8_perdidasyganancias.pdf

Changes in trade provisions. 306. -. Other operating expenses ... Variación de las provisiones de tráfico. (1.436). (2.088). Otros gastos de explotación ...
www.globalia.com/cifras/pdf/Anuario 2002 (4).pdf

Dotaciones para amortizaciones de inmovilizado. Fixed asset depreciation. 7.414. 9.270. Variación de las provisiones de tráfico. Changes in trade provisions ...
www.vidrala.com/web/caste/corporativo/inf_financiera/econom... - Supplemental Result




Rebecca Jowers
Spain
Local time: 05:32
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 108
Grading comment
Thanks very much!!!

Peer comments on this answer (and responses from the answerer)
neutral  SteveW: I don't think there is a "standard" English term for this (check the Google hits for "changes in trade provisions) - just an observation :-) It doesn't seem to have an exact equivalent
3 hrs
  -> Although perhaps not the only possible rendering, I consider this "standard" because it is the translation provided bilingual accounting dictionaries and used extensively by Spanish companies in their bilingual annual reports.
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