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ejercicio anual terminado

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?

Gracias
GPSONIA
English translation:fiscal year ending (US), financial year ending (Brit.)
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.
Selected response from:

Pablo Julián Davis
Local time: 23:29
Grading comment
Thanks for the explanation.
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +5fiscal year ending (US), financial year ending (Brit.)
Pablo Julián Davis
5 +1year endingphilgoddard
5year ended / fiscal year ended
Richard Cadena


  

Answers


2 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
year ending


Explanation:
This is how we say it in English.

--------------------------------------------------
Note added at 2 mins (2011-09-19 11:02:55 GMT)
--------------------------------------------------

It doesn't say "financial year".

philgoddard
United States
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 90

Peer comments on this answer (and responses from the answerer)
neutral  Pablo Julián Davis: 'ejercicio anual', though, means fiscal or financial year
13 mins

agree  Charles Davis: Pablo Julián is right, but I think in context "year ending" would be enough, actually.
1 hr

neutral  xxxFVS: Neither does it say año.
1 hr
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14 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +5
fiscal year ending (US), financial year ending (Brit.)


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.

Pablo Julián Davis
Local time: 23:29
Native speaker of: Native in SpanishSpanish, Native in EnglishEnglish
PRO pts in category: 12
Grading comment
Thanks for the explanation.

Peer comments on this answer (and responses from the answerer)
agree  Charles Davis
49 mins
  -> Gracias tocayo. You do make a good point, with the end date being 31 Dec., though...

agree  xxxFVS: Excellent.
1 hr
  -> Gracias FVS - Pablo Julián

agree  marybro
3 hrs
  -> Thank you, marybro - Pablo Julián

agree  Henry Hinds
3 hrs
  -> Thank you, Henry - Pablo Julián

agree  Nora Escoms
4 hrs
  -> Thank you, Nora. - Pablo Julián
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5 hrs   confidence: Answerer confidence 5/5
year ended / fiscal year ended


Explanation:
The difference between year ended vs. year ending is as follows:

"Year ended" refers to a year that has already ended. Observe the "ed" ending of the past participle form.

"Year ending" refers to a year that has not ended yet, or to a future year that has not started. Observe the "ing" gerund form.

References:
Accounting Trends & Techniques published by the AICPA annually. 1996-2009 Editions

IFRS Accounting Trends & Techniques published by the AICPA annually, starting 2009. 2009 Edition.

Hope this helps.
In my 23rd year of translating for Mexican member firms of big 4 and 2nd tier international CPA firms, as well as other financial entities.



    Reference: http://aicpa.org
    Reference: http://imcp.org.mx
Richard Cadena
Mexico
Local time: 23:29
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 650
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