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09:04 Dec 29, 2006 |
Spanish to English translations [PRO] Bus/Financial - Accounting / consolidated balance sheet | |||||||
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| Selected response from: Rebecca Jowers Spain Local time: 01:45 | ||||||
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Companies consolidated under the full or proportional integration method Explanation: A way of showing the value of the companies whose accounts are presented in consolidated (joint) form. |
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companies consolidated using the full consolidation or proportionate consolidation methods Explanation: consolidación por integración global = full consolidation consolidación proporcional = proportionate (or) pro rata consolidation fondo de comercio de consolidación = consolidated goodwill This is explained here: DOC] Accounting 401 File Format: Microsoft Word - View as HTML Entity (Economic Unit Concept)/Full Goodwill Method. Consolidation is based on ... Proportionate Consolidation (Often referred to as the Pro Rata Method) ... acct.tamu.edu/kratchman/ACCT_401/Consolidation%20Theories.doc -------------------------------------------------- Note added at 29 mins (2006-12-29 09:34:49 GMT) -------------------------------------------------- I don't think the term "integration" is correct in this context, and "proportional integration method" appears mostly on Spanish websites translated into English. The correct English term is "proportionate consolidation method". Compare: "proportional integration method" (212 hits in Google) "proportionate consolidation method" (66,000 hits in Google) |
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