GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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23:25 Dec 24, 2010 |
Spanish to English translations [PRO] Bus/Financial - Accounting / procedures for authorisation of expenses (Spain) | |||||||
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| Selected response from: Charles Davis Spain Local time: 20:49 | ||||||
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Summary of answers provided | ||||
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4 | Instrumental Capital expenditures (CAPEX) |
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4 | CAPEX (capital expenditure) for instruments |
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Instrumental Capital expenditures (CAPEX) Explanation: Capital expenditures (CAPEX or capex) are expenditures creating future benefits. A capital expenditure is incurred when a business spends money either to buy fixed assets or to add to the value of an existing fixed asset with a useful life that extends beyond the taxable year. Capex are used by a company to acquire or upgrade physical assets such as equipment, property, or industrial buildings. In accounting, a capital expenditure is added to an asset account ("capitalized"), thus increasing the asset's basis (the cost or value of an asset as adjusted for tax purposes). Capex is commonly found on the cash flow statement as "Investment in Plant Property and Equipment" or something similar in the Investing subsection. CAPital EXpenditures (CAPEX o capex o gastos de capital) son erogaciones o inversiones de capital que crean beneficios. Una erogación de capital se realiza cuando un negocio gasta dinero tanto para comprar un activo fijo como para añadir valor a un activo existente con una vida útil que se extiende más allá del año imponible. Los CAPEX son utilizados por una compañía para adquirir o mejorar los activos fijos tales como equipamientos, propiedades o edificios industriales. En contabilidad, un CAPEX es añadido a una cuenta de activos (capitalización) y por ende incrementando el valor base del activo (el coste o valor de un activo ajustado por motivos impositivos) Reference: http://en.wikipedia.org/wiki/Capital_expenditure Reference: http://es.wikipedia.org/wiki/Capex |
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CAPEX (capital expenditure) for instruments Explanation: CAPEX means capital expenditure: e.g. "El término financiero CAPEX es la abreviatura de la expresión anglosajona Capital Expenditure" ( http://www.elpais.com/articulo/primer/plano/impacto/inversio... ). The same abbreviation, CAPEX, is used in English: "Capital Expenditure (CAPEX) - Definition of Capital Expenditure (CAPEX) on Investopedia" ( http://www.investopedia.com/terms/c/capitalexpenditure.asp ). "Instrumental" is a set of instruments: "5. m. Conjunto de instrumentos destinados a determinado fin. Instrumental científico" (DRAE) ( http://buscon.rae.es/draeI/SrvltConsulta?TIPO_BUS=3&LEMA=ins... ). In this context it obviously refers to a set or sets of orthopaedic instruments. The phrase will probably end up as: "establishes CAPEX requirements for instruments". -------------------------------------------------- Note added at 1 day1 hr (2010-12-26 00:26:53 GMT) -------------------------------------------------- Alternatively I think you could also say "CAPEX on instruments" here. |
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