English translation: fiscal year ending (US), financial year ending (Brit.)
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10:59 Sep 19, 2011
Spanish to English translations [PRO] Bus/Financial - Accounting
Spanish term or phrase:ejercicio anual terminado
¿cómo se podría traducir la expresión Memoria consolidada correspondiente al ejercicio anual terminado el 31 de diciembre de 2010?
¿sería correcto Consolidated Report for the financial year ended/ending/closed on 31 December 2010?
Explanation: Your proposed translation of the whole sentence is good.
The US Engl. vs Brit. Engl. distinction is made by the Concise Oxford Spanish Dictionary among others. However, the line between the two phrases is not hard and fast, and in the US, for instance, both are used.