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ejercicios terminados

English translation: years ended

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:ejercicios terminados
English translation:years ended
Entered by: Victoria Frazier

23:06 Mar 14, 2007
Spanish to English translations [PRO]
Bus/Financial - Accounting / Audit
Spanish term or phrase: ejercicios terminados
Proporcionamos a ustedes esta carta de declaraciones en relación con sus auditorías de los estados financieros de esta Compañía al XXX de XXX de XXX y XXX, y por los ***ejercicios terminados **** en esas fechas ......

Ya busqué en el glosario de ProZ pero no estoy muy convencida de las respuestas que encontré.

Gracias por su ayuda.
Victoria Frazier
United States
Local time: 03:12
years ended
Explanation:
This looks like a boilerplate sentence in the first and last paragraphs of an auditor's report.

There are two versions of this situation in Spanish:
"por los ejercicios terminados en esas fechas" and "que les son relativos por los años que terminaron en esas fechas.

The translation into English in both cases is:
for the years then ended.

This phrase also appears in the heading of Income Statements, Statements of changes in Stockholders' Equity, and Cash Flow Statements (Statements of Changes in Financial Position in Mexico, based on inflation accounting), as well as the heading at the beginning of the Notes to the Financial Statements:

Spanish:
Por los ejercicios/años terminados el 31 de diciembre de 20XX

English:
For the years ended December 31, 20XX
(Note that there is no preposition between "ended" and "December")

This phrase also appears in the heading of balance sheets:
Spanish:
Por los ejercicios/años terminados al 31 de diciembre de 20XX
English:
For the years ended at December 31, 20XX
OR
For the years ended as of December 31, 20XX



English
for the years then ended.

Hope this helps.
18 years translating for the financial community (accounting firms, banks, brokerage firms, etc.) in Mexico City.
Accounting firms make up at least 90% of my present clientele.

--------------------------------------------------
Note added at 22 mins (2007-03-14 23:29:15 GMT)
--------------------------------------------------

Reference in Spanish:
Tendencia en la Presentación de Estados Financieros y del Dictamen de Auditoría (Información de estados financieros emitidos en 2000 y 2001)
Published by the Instituto Mexicano de Contadores Públicos, A.C.

Reference in English
Accounting Trends & Techniques - 60th Edition / 2006
(Annual Survey of Accounting Practices Followed ini 600 Stockholders' Reports)
Published annually by the AICPA

--------------------------------------------------
Note added at 5 hrs (2007-03-15 04:49:41 GMT)
--------------------------------------------------

Accounting Trends & Techniques - 60th Edition / 2006
Section 7: Independent Auditors' Report (Pages 547-601)
The following combinations are found in the above reference:
For the year then ended
For the years then ended
for the two-year period then ended
for the three-year period then ended

"Fiscal year ended" is technically correct as a translation, but only "year ended" is used in AICPA literature when the opinion or the headings of the four financial statements or the notes are involved. Also, all of the different "Checklists and Illustrative Financial Statements" published by the AICPA as guidelines for accountants and auditors only use "year(s) ended". The same thing happens in all of the "AICPA Audit and Accounting Guides".
Selected response from:

Richard Cadena
Mexico
Local time: 02:12
Grading comment
Mil gracias por su ayuda.
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +2fiscal years ended
Ana Brassara
5 +1years ended
Richard Cadena


  

Answers


1 hr   confidence: Answerer confidence 5/5 peer agreement (net): +2
fiscal years ended


Explanation:
Resultados 1 - 10 de aproximadamente 1.240.000 de "fiscal years ended".

[PDF]
VIRGINIA COMMONWEALTH UNIVERSITY RICHMOND, VIRGINIA REPORT ON ...
Formato de archivo: PDF/Adobe Acrobat - Versión en HTML
Rental expense for the fiscal years ended June 30,. 2000, and 1999, was $1927688 and $2093865, respectively. In addition, the University reimburses ...
www.apa.state.va.us/data/download/reports/audit_local/vcu00... - Páginas similares
[PDF]
VIRGINIA COMMONWEALTH UNIVERSITY RICHMOND, VIRGINIA REPORT ON ...
Formato de archivo: PDF/Adobe Acrobat - Versión en HTML
and analysis of the University’s financial performance during the fiscal year ended June 30, 2004, with. comparative information presented for the fiscal ...
www.apa.state.va.us/data/download/reports/audit_local/VCU04... - Páginas similares
Settlement for Fiscal Year Ended March 31, 2006
- [ Traduzca esta página ]
FOR IMMEDIATE RELEASE. Settlement for Fiscal Year Ended March 31, 2006 ... (NTT East) for fiscal 2005 are presented in the following attachments. ...
www.ntt-east.co.jp/release_e/0605kpnj/egvt060512.html - 11k

Ana Brassara
Local time: 05:12
Meets criteria
Works in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 44

Peer comments on this answer (and responses from the answerer)
agree  María Salaberry
1 hr
agree  Valeria Carcagno: Estoy de acuerdo con las dos versiones porque las dos se usan.
2 hrs
Login to enter a peer comment (or grade)

18 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
years ended


Explanation:
This looks like a boilerplate sentence in the first and last paragraphs of an auditor's report.

There are two versions of this situation in Spanish:
"por los ejercicios terminados en esas fechas" and "que les son relativos por los años que terminaron en esas fechas.

The translation into English in both cases is:
for the years then ended.

This phrase also appears in the heading of Income Statements, Statements of changes in Stockholders' Equity, and Cash Flow Statements (Statements of Changes in Financial Position in Mexico, based on inflation accounting), as well as the heading at the beginning of the Notes to the Financial Statements:

Spanish:
Por los ejercicios/años terminados el 31 de diciembre de 20XX

English:
For the years ended December 31, 20XX
(Note that there is no preposition between "ended" and "December")

This phrase also appears in the heading of balance sheets:
Spanish:
Por los ejercicios/años terminados al 31 de diciembre de 20XX
English:
For the years ended at December 31, 20XX
OR
For the years ended as of December 31, 20XX



English
for the years then ended.

Hope this helps.
18 years translating for the financial community (accounting firms, banks, brokerage firms, etc.) in Mexico City.
Accounting firms make up at least 90% of my present clientele.

--------------------------------------------------
Note added at 22 mins (2007-03-14 23:29:15 GMT)
--------------------------------------------------

Reference in Spanish:
Tendencia en la Presentación de Estados Financieros y del Dictamen de Auditoría (Información de estados financieros emitidos en 2000 y 2001)
Published by the Instituto Mexicano de Contadores Públicos, A.C.

Reference in English
Accounting Trends & Techniques - 60th Edition / 2006
(Annual Survey of Accounting Practices Followed ini 600 Stockholders' Reports)
Published annually by the AICPA

--------------------------------------------------
Note added at 5 hrs (2007-03-15 04:49:41 GMT)
--------------------------------------------------

Accounting Trends & Techniques - 60th Edition / 2006
Section 7: Independent Auditors' Report (Pages 547-601)
The following combinations are found in the above reference:
For the year then ended
For the years then ended
for the two-year period then ended
for the three-year period then ended

"Fiscal year ended" is technically correct as a translation, but only "year ended" is used in AICPA literature when the opinion or the headings of the four financial statements or the notes are involved. Also, all of the different "Checklists and Illustrative Financial Statements" published by the AICPA as guidelines for accountants and auditors only use "year(s) ended". The same thing happens in all of the "AICPA Audit and Accounting Guides".


    Reference: http://aicpa.org
    Reference: http://imcp.org.mx
Richard Cadena
Mexico
Local time: 02:12
Meets criteria
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 726
Grading comment
Mil gracias por su ayuda.

Peer comments on this answer (and responses from the answerer)
agree  Valeria Carcagno: Yo siempre lo traduzco así, pero la versión de Ana también es correcta.
3 hrs
  -> Gracias, Valeria. Saludos desde México, Richard.
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