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Activo Disponible y Exigible

English translation: Cash and Cash Equivalents and Receivables

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:Activo Disponible y Exigible
English translation:Cash and Cash Equivalents and Receivables
Entered by: Richard Cadena
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03:04 Nov 14, 2008
Spanish to English translations [PRO]
Bus/Financial - Accounting
Spanish term or phrase: Activo Disponible y Exigible
PARTE III – DESCRIPCIÓN Y DINÁMICA CONTABLE

- Elemento 1 – Activo Disponible y Exigible
- Elemento 2 – Activo Realizable
- Elemento 3 – Activo Inmovilizado
- Elemento 4 – Pasivo
- Elemento 5 – Patrimonio neto
- Elemento 6 – Gastos por naturaleza
- Elemento 7 – Ingresos
- Elemento 8 – Saldos Intermediarios de Gestión
- Elemento 9 – Costos de Producción y Gastos por Función
- Elemento 0 – Cuentas de Orden
BDT
Cash and Cash Equivalents and Receivables
Explanation:
This answer is taken from two sources:

First source
Activo Disponible - Cash and Cash Equivalents
Source: Glosario para la Empresa -
Terminología Contable, Tributaria y de Administración
Author: Silvana Debonis

Second source: Glosario Internacional para el Traductor
Exigibles - Receivables or Accounts Receivables
Author: Marina Orellana

Final Result: Cash and Cash Equivalents and Receivables

Hope this helps.
3 1/2 months to go to complete 20 years of translating almost exclusively for Mexico City based member firms of first and second tier international public accounting firms, as well as other financial entities.
Former ESL/EFL Teacher at UNAM & IPN, among other things in a 30 year teaching career


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Note added at 1 hr (2008-11-14 04:05:58 GMT)
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Definitions:

Cash: Money deposited in a bank and items that a bank will accept for immediate deposit (e.g. paper money, coins, checks, money orders). Items not included in the definition of cash are post dated checks, IOU8s, and notes receivable. The cash and hand and cash on deposit in the bank are shown in the balance sheet as one item. Cash is the most liquid of current assets and is listed first.

Cash equivalents:
1. Immediately realizable money that can be obtained in an exchange of goods or services.
2. Financial instruments of high liquidity and safety. Examples are a TREASURY BILL and a MONEY MARKET fund.
3. In pareparing the STATEMENT OF CASH FLOWS, a short-term, highly liquid investment having an original maturity of three months or less.

Both of the above definitions are given in the following dictionary:
Barron's Dictionary of Accounting Terms
Selected response from:

Richard Cadena
Mexico
Local time: 19:43
Grading comment
Gracias Richard!
4 KudoZ points were awarded for this answer

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Summary of answers provided
5 +2Cash and Cash Equivalents and Receivables
Richard Cadena
5Available and Exigible Asset
Ricardo Galarza
5quick assetsMaru Villanueva
4cash assets and receivables
Margarita Ezquerra (Smart Translators, S.L.)
4Liquid and chargeable assets
Eileen Banks


Discussion entries: 1





  

Answers


44 mins   confidence: Answerer confidence 5/5
Available and Exigible Asset


Explanation:
Así se dice. Saludos.

--------------------------------------------------
Note added at 46 mins (2008-11-14 03:51:25 GMT)
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También puede decirse: "Exigible Asset Available".

nsurance policies and no substantial exigible assets available. Strosberg Affidavit, Approval Record 1, tab 3, p. 44-45, paras. 133-134. ...
www.strosbergco.com/atlas/documents/609754_factum_3.PDF - Similar pages


Ricardo Galarza
Uruguay
Local time: 21:43
Native speaker of: Native in SpanishSpanish
Login to enter a peer comment (or grade)

55 mins   confidence: Answerer confidence 5/5 peer agreement (net): +2
Cash and Cash Equivalents and Receivables


Explanation:
This answer is taken from two sources:

First source
Activo Disponible - Cash and Cash Equivalents
Source: Glosario para la Empresa -
Terminología Contable, Tributaria y de Administración
Author: Silvana Debonis

Second source: Glosario Internacional para el Traductor
Exigibles - Receivables or Accounts Receivables
Author: Marina Orellana

Final Result: Cash and Cash Equivalents and Receivables

Hope this helps.
3 1/2 months to go to complete 20 years of translating almost exclusively for Mexico City based member firms of first and second tier international public accounting firms, as well as other financial entities.
Former ESL/EFL Teacher at UNAM & IPN, among other things in a 30 year teaching career


--------------------------------------------------
Note added at 1 hr (2008-11-14 04:05:58 GMT)
--------------------------------------------------

Definitions:

Cash: Money deposited in a bank and items that a bank will accept for immediate deposit (e.g. paper money, coins, checks, money orders). Items not included in the definition of cash are post dated checks, IOU8s, and notes receivable. The cash and hand and cash on deposit in the bank are shown in the balance sheet as one item. Cash is the most liquid of current assets and is listed first.

Cash equivalents:
1. Immediately realizable money that can be obtained in an exchange of goods or services.
2. Financial instruments of high liquidity and safety. Examples are a TREASURY BILL and a MONEY MARKET fund.
3. In pareparing the STATEMENT OF CASH FLOWS, a short-term, highly liquid investment having an original maturity of three months or less.

Both of the above definitions are given in the following dictionary:
Barron's Dictionary of Accounting Terms


    Reference: http://aicpa.org
    Reference: http://imcp.org.mx
Richard Cadena
Mexico
Local time: 19:43
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 650
Grading comment
Gracias Richard!

Peer comments on this answer (and responses from the answerer)
agree  MikeGarcia
5 hrs
  -> Muchas gracias, Miguel. Saludos desde la capital mexicana, Richard.

agree  xxxcmwilliams
5 hrs
  -> Thank you, CM. Saludos from Mexico City, Richard.
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 5/5
quick assets


Explanation:
Es mi recomendación.

www.investopedia.com/terms/q/quickassets.asp



    Reference: http://www.investorwords.com/4006/quick_assets.html
    Reference: http://www.answers.com/topic/quick-assets
Maru Villanueva
Mexico
Local time: 19:43
Specializes in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 40
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
Liquid and chargeable assets


Explanation:
under former legislation dealing with the term "liquid assets". While the ..... principal of the trust fund can be counted as a chargeable asset and thus ...
www.isthatlegal.ca/index.php?name=assets.odsp_law

exigible is also used in English but ...

Eileen Banks
Argentina
Local time: 21:43
Native speaker of: Spanish
PRO pts in category: 4
Login to enter a peer comment (or grade)

6 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
cash assets and receivables


Explanation:
Cash assets

Activo disponible. Grupo de cuentas del activo que representan el grado m�s alto de disponibilidad.

ACTIVO EXIGIBLE
(En inglés: receivable , receivables )

Activo cuyo cobro (dinero) o recepción (bien) aún no se ha producido.

Margarita Ezquerra (Smart Translators, S.L.)
Spain
Local time: 02:43
Works in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 329
Login to enter a peer comment (or grade)




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Changes made by editors
Nov 27, 2008 - Changes made by Richard Cadena:
Edited KOG entry<a href="/profile/27453">Richard Cadena's</a> old entry - "Activo Disponible y Exigible" » "Cash and Cash Equivalents and Receivables"
Nov 27, 2008 - Changes made by Richard Cadena:
Created KOG entryKudoZ term » KOG term


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