Terms for subject Accounting containing a

English	Spanish
financial assets and liabilities vis-à-vis the rest of the world,other than the official reserves	activos y pasivos financieros frente al resto del mundo excepto reservas oficiales
gain on disposal of investment not held on a long-term basis	beneficios en valores negociables
income from investment in and loans to undertaking in which the business has a participating interest or joint ventures	ingresos de participaciones en capital
recording on a cash basis	registro según el criterio de caja
securities issued at a discount/premium	valores al descuento sin interés explícito o con prima
to write off a bad debt	pasar una deuda incobrable a pérdidas y ganancias
to write off a bad debt	cancelar una deuda incobrable