Terms containing contable

Subject	Spanish	English
bank.	abrir los libros contables	open the accounting books
energ.ind., el.	Actualización del inventario contable	Updating of the book inventory
econ., fin.	agregado contable	accounting aggregate
fin.	ajuste contable	accounting adjustment
comp., MS	ajuste del asiento contable	journal entry adjustment (An end-of-period journal entry that notes the accrued expenses, accrued revenue, prepaid expenses, and unearned revenue that are associated with an account for the period prior to the reporting period)
econ.	amortizaciones contables	depreciation shown in business accounts
gen.	amortizaciones fiscales o contables	depreciation for tax or accounting purposes
fin.	anotaciones contables	financial records
account.	anotaciones contables	accounting entries
bank.	anotación contable	book entry
bank.	anular una partida contable	write off an asset
comp., MS	aplicación contable	accounting application (A program that helps a user perform tasks related to accounting)
IT	archivo contable	accounting file
fin.	asiento contable	accounting entry
comp., MS	asiento contable	account entry (A record of the increase or decrease in economic value classified by a ledger account)
fin.	asiento contable	book entry
comp., MS	asiento contable	journal entry (An entry to a company account to record a business transaction)
account.	asiento contable	financial record
comp., MS	asiento contable del subdiario contable	subledger journal account entry (An account entry in a subledger journal account)
econ.	asiento contable sin cuadrar	unbalanced entry accounting
comp., MS	asiento del subdiario contable	subledger journal entry (A journal entry in a subledger journal)
fin.	asientos contables	accounting entries
account.	asimetría contable	accounting mismatch
market.	auditoría contable	accounting control
fin.	bajas contables	write-down
real.est.	balance contable	balance sheet
market., fin.	beneficio contable	profit for accounting purposes
market., fin.	beneficio contable	book profit
fin., amer.	Boletines de Prácticas Contables	Practice Bulletins (informes del AICPA)
fin., health.	Caja Nacional de Previsión y Asistencia de Expertos Contables e Ingenieros Comerciales	National Welfare and Assistance Fund for Accountants
gen.	cajas contables	accounting machines
fin.	cambio en un principio contable	change in accounting principle
fin.	cambio en una estimación contable	change in an accounting estimate
fin.	cambios en la entidad contable	change in the reporting entity (en la empresa que presenta estados financieros)
fin.	cambios en las polìticas contables	accounting changes
IMF.	cancelación contable	charge off
IMF.	cancelación contable	write off an asset
fin.	cancelación de una partida contable	write off
fin.	cartera contable	accounting portfolio
IMF.	castigo contable	write-down
market., transp.	central contable	centralised accountancy office
market., transp.	centralización contable de las estaciones	centralised station accountancy
market.	centro contable	accounting unit
market.	centro contable	accounting entity
comp., MS	ciclo contable	accounting cycle (A recurring set of documenting, journalizing, balancing, and statement preparation activities performed by parties that report on and analyze the financial position and performance of accounting entities)
account.	clasificación de los saldos contables	classification of balancing items
fin.	clave contable	accounting code number
comp., MS	cliente contable	accounting customer (A customer in the accounting application that is linked to a Business Contact Manager account)
fin.	cociente precio/valor contable	price-to-book ratio
fin.	Comité Alemán de Normalización Contable	German Accounting Standards Committee GASC
fin.	Comité Alemán de Normalización Contable	German accounting standard setter
fin.	Comité Alemán de Normalización Contable	German Accounting Standards Committee (GASC)
polit., account., agric.	Comité comunitario de la red de información contable agrícola	Community Committee on the Farm Accountancy Data Network
polit., agric.	Comité comunitario de la red de información contable agrícola RICA	Community Committee for the Farm Accountancy Data Network
fin.	Comité de contacto de directivas contables	Accounting Directives Contact Committee
busin., labor.org., account.	Comité de Contacto de Directivas Contables	Accounting Directives Contact Committee
gen.	Comité de contacto de las directivas contables	Contact Committee on the Accounting Directives
polit., fin., account.	Comité de reglamentación contable	Accounting Regulatory Committee
fin., industr.	comité internacional de las normas contables	International Accounting Standards Committee
fin.	compromiso contable	book commitment
fin.	compromiso contable	accounting commitment
comp., MS	compromiso contable asumido	commitment accounting (A practice of recording the financial consequences of budget fund reservation accounting events in pre-encumbrance and encumbrance journal accounts for financial and management reporting and analysis)
fin.	compromisos contables	accounting commitments
stat., account.	comunicación de datos estadísticos o contables	transfer of statistical and accounting data
IMF.	concepto contable	accounting concept
comp., MS	conciliación contable	ledger reconciliation (The practice of reconciling general ledger accounts)
energ.ind., el.	conciliación de los registros contables con los de operación	reconciliation of accounting with operating records
UN, insur.	Consejo Internacional de Normas Contables	International Accounting Standards Board
gen.	consignación contable	entry in the accounts
fin.	contable adjunto	assistant accountant
fin., econ.	contable adjunto	deputy accounting officer
fin.	contable adjunto	assistant accounting officer
fin.	contable subordinado	assistant accounting officer
fin.	contable subordinado	assistant accountant
fin.	contables más importantes	accounting policies
econ., account.	control contable	auditing
law, fin.	control sobre la documentación contable	audit based on records
account.	controle aritmético y contable	arithmetic and accounting control
IMF.	convenciones contables	accounting conventions
gen.	convenio contable	accounting convention
gen.	coordinación contable	accounting coordination
transp.	costo contable	accounting cost
econ.	criterios tradicionales de naturaleza jurídica, administrativa o contable	traditional criteria of a legal,administrative or accounting nature
market.	crédito contable	book claim
market.	cuaderno contable de explotación agraria	trading account
market.	cuaderno contable de explotación agraria	operating account
comp., MS	cuenta contable	ledger account (An account in the general ledger that records financial transactions, balances, or totals that pertain to assets, liabilities, revenues, expenses, and owner equity)
law	cuenta contable	book account
fin.	código contable	accounting code number
comp., MS	datos contables	accounting data (Information from the accounting system)
fin.	decreto contable	accounting decree
crim.law., account.	delito contable	account offence
fin.	denominaciones contables	account captions
UN, account.	dependencia independiente desde el punto de vista contable	self-accounting unit
law, fin.	depreciación del valor contable de la participación	writing down the book value of the holding
econ.	desfases contables	accounts receivable and payable
comp., MS	dimensión contable	ledger dimension (A classifier created from the combination of financial dimension values listed in a chart of accounts and used to classify the financial consequences of economic activity)
IMF.	dinar árabe contable	Arab accounting dinar
account.	directiva contable	accountancy Directive
law, market.	directiva contable	accounts'directives
comp., MS	distribución contable	accounting distribution (A distribution of the financial consequence of an economic transaction to ledger accounts)
market., fin.	documentación contable	tax accrual work papers
fin., account.	documento contable	accounting record
market.	documento contable	accounting document
econ.	documento contable	record account
fin.	documento contable de valor probatorio equivalente	accounting document of equivalent probative value
IMF.	documentos contables	books and records
IMF.	documentos contables	accounting documents
account.	documentos contables	accounting records
IMF.	ecuación contable	accounting identity
market.	ecuación contable	accounting equation
IMF.	ecuación contable	balance sheet equation
fin.	efecto acumulativo del cambio en un principio contable	cumulative effect of a change in an accounting principle
fin.	efecto retroactivo del cambio en un principio contable	retroactive effect of a change in an accounting principle
busin., labor.org., account.	ejercicio contable	financial year
corp.gov.	ejercicio contable	accounting period
bank.	ejercicio contable	business year
busin., labor.org., account.	ejercicio contable	fiscal year
busin., labor.org., account.	ejercicio contable	accounting year
IMF.	entidad contable	accounting unit
comp., MS	entidad contable	accounting entity (A real or conceptual economic unit that uses ledger accounts to record and report on its financial and management performance)
fin.	entorno de la regulación contable	accounting regulatory environment
fin.	entradas contables	accounting entries
account.	enunciado de normas contables	Statement of Standard Accounting Practice
bank.	error contable	book-keeping error
fin.	error contable	accounting error
transp.	estación central contable	central accounting station
transp.	estación dependiente de una estación central contable	station attached to a centralised accountancy office
IMF.	estado contable	financial statement
busin., labor.org., account.	estado contable	accounting statement
IMF.	estado contable equilibrado	balancing statement
account.	estimación contable	accounting estimate
comp., MS	estructura contable	account structure (A configuration of the main account financial dimension and other financial dimensions)
fin.	estructura contable descentralizada	decentralized account structure
agric., econ.	estudios contables de las explotaciones agrícolas	accountancy investigations on farm
energ.ind., el.	Examen de los registros contables	Examination of accounting records
fin., BrE	experto contable	chartered accountant
fin.	experto contable	qualified accountant
fin.	experto contable	Certified Public Accountant CPA
fin.	experto contable	Certified Public Accountant (CPA)
fin., agric.	explotación contable	returning holding
account.	falsedad contable	false accounting
account.	falsedad en documento contable	false accounting
fin.	falsificación de los asientos contables	falsification of accounting records
IMF.	fecha contable	accounting date
account., unions.	Federación de Expertos Contables Europeos	Federation of European Accountants
account.	Federación Internacional de Contables	International Federation of Accountants
bank.	ficha contable	ledger card
IT	fichero contable	accounting file
fin.	fin de periodo contable	accounting period-end
IMF.	ganancia contable	book profit
econ.	gestión contable	management accounting
environ.	gestión contable	management accounting The collection and processing of financial information to assist with the handling, direction, or control of an organization
law, econ.	gestión contable	administration of accounts
IT, dat.proc.	gestión contable de la explotación	accounting management
market.	grupo contable	accounting group
account.	Grupo de estudio del asesoramiento sobre normas contables	Standards Advice Review Group
IMF.	Grupo de Trabajo para la Armonización de las Prácticas Contables del Sector Público	Task Force on the Harmonization of Public Sector Accounting
lab.law., UN	guardalmacén contable	status control clerk
IMF.	identidad contable	accounting equation
IMF.	identidad contable	balance sheet equation
fin.	identidad contable	accounting identity
comp., MS	Implementación de un sistema contable y financiero	Finance and Accounting System Implementation (A template that outlines the steps needed to implement a finance and accounting system. It assumes an existing system or process is in place and a new system will be replacing it. It also assumes that the new application software system has already been chosen)
econ.	imputación contable	accounting entry
account.	imputación directa basada en registros contables	direct allocation based on accounting records
social.sc., lab.law.	indemnización especial para los contables	special allowance for accounting officers
econ.	ingreso medio sobre el valor contable de la inversión	average income on book value of an investment
gen.	inscripción contable	entry in the accounts
gen.	inventario contable de una zona de balance de materiales	book inventory of a material balance area
energ.ind., nucl.phys.	inventario contable final	ending book inventory
fin.	Junta de Principios Contables	Accounting Principles Board APB (organismo predecesor del FASB)
fin., amer.	Junta de Principios Contables	Accounting Principles Board (APB, organismo predecesor del FASB)
fin.	ley contable	accounting law
market., account.	libro contable	accounting book
industr., construct.	libro contable	book-keeping book
industr., construct.	libro contable	account book
tech.	libros contables	accounting records
fin.	libros contables obligatorios	statutory books
IMF.	libros y registros contables	accounting records
IMF.	libros y registros contables	accounting documents
IMF.	libros y registros contables	books and records
fin.	libros y registros contables	account books and records
comp., MS	línea de distribución contable	accounting distribution line (The subline of a source document line documenting the financial consequence of an economic transaction that documents the distribution of an aliquot portion of the financial consequence to a ledger account)
account.	marco contable	accounting framework
econ., account.	marco contable que cubre el conjunto del sistema económico	accounting framework covering the entire economic system
stat., account.	matrices contables	accounting matrices
transp.	mes contable	traffic month
IT	máquina contable	accounting machine
IT	máquina contable automática	automatic accounting machine
gen.	máquinas contables	accounting machines
gen.	método contable	accounting method
account.	método contable	accounting practice
fin.	método contable	accounting procedure
account.	método contable	accounting procedures
account.	método contable	accounting methods
gen.	método contable	accounting practice
gen.	método contable	accounting policy
market., commun.	método contable aplicable para la preparación de las cuentas	accounting method used in the preparation of the accounts
gen.	método contable de consignación	accounting policy on income recognition
fin.	método contable de la adquisición	purchase accounting method
comp., MS	método contable en valores de caja	cash basis accounting (An accounting method that recognizes revenues when they are received and expenses when they are paid)
comp., MS	método contable en valores devengados	accrual basis accounting (An accounting method that recognizes revenues when they are earned and expenses when they are incurred, regardless of when they are received or paid)
fin.	método contable mixto	hybrid accounting method
IMF.	métodos contables	accounting procedures
IMF.	métodos contables	accounting methods
IMF.	métodos contables	accounting practices
fin.	nomenclatura contable	system of accounting classification
fin.	norma contable	Statement of Financial Accounting standard SFAS
fin., amer.	norma contable	Statement of Financial Accounting standard (SFAS)
account.	norma contable	accounting standard
fin., industr.	norma contable internacional	International Accounting Standard
gen.	normas contables	accounting method
gen.	normas contables	accounting practice
fin.	normas contables	accounting standards
transp.	normas contables	accountancy regulations
gen.	normas contables	accounting policy
org.name.	Normas Contables de las Naciones Unidas	United Nations Accounting Standards
UN, insur.	Normas contables del sistema de las Naciones Unidas	United Nations System Accounting Standards
market., fin.	normas contables generalmente aceptadas	generally accepted accounting standards
UN, insur.	Normas contables internacionales del sector público	IPSAS International Public Sector Accounting Standards
fin.	normas y procedimientos contables	accounting policies and procedures
fin.	notas a los estados contables	footnotes disclosures
fin., IT	Nuevo sistema de gestión contable	new accounting system
IT, dat.proc.	número contable	bookkeeping number
IT, dat.proc.	número contable	accounting number
gen.	operación contable	accounting transaction
IT	ordenador contable	accounting machine
fin.	pago en efectivo realizado a la caja del contable	cash payments made to the accounting officer
fin.	periodo contable	accounting period
account., fin.	periodo contable imputable	chargeable accounting period
comp., MS	período contable	accounting period (A division of a fiscal year that is reflected on financial statements)
stat., account.	período contable	period covered by the accounts
stat., account.	período contable	accounting period
econ., environ.	períodos contables	accounting periods
comp., MS	plan contable	chart of accounts (An account structure whose valid value combinations are constrained by integrity constraints and account rules)
IMF.	plan contable	chart of accounts (MEFP)
corp.gov.	plan contable	codification of accounts
market., fin., account.	plan contable	chart of accounts
comp., MS	plan contable	COA (An account structure whose valid value combinations are constrained by integrity constraints and account rules)
agric., econ.	plan contable	plan of accounts
fin.	plan contable armonizado	uniform system of accounts
fin.	plan contable general	general accounting system
fin.	polìticas contables	accounting policies
account.	política contable	accounting policy
IMF.	precio contable	shadow price
polit., loc.name., market.	precio contable	accounting price
econ.	precios o valores reconstruidos a partir de elementos contables	prices or values which are reconstructed from accounting elements
transp.	prescripciones contables	accountancy regulations
IMF.	principio contable del valor razonable	fair value accounting
gen.	principios contables	accounting method
gen.	principios contables	accounting practice
fin.	principios contables	accounting policies
fin.	principios contables	Generally Accepted
gen.	principios contables	accounting policy
comp., MS	Principios contables de aceptación general	Generally Accepted Accounting Principles (A widely accepted set of accounting conventions, rules, and standards for United States companies)
fin., account.	principios contables generalmente aceptados	generally accepted accounting principles
fin., account.	principios contables generalmente aceptados	financial accounting standard
econ.	principios y convenios contables del SEC	accounting principles and conventions of the ESA
energ.ind., el.	Probabilidad de detección contable	Accountancy detection probability
fin.	procedimento contable	accounting procedure
law, fin.	procedimiento contable	accounting procedure
agric., econ.	procedimiento contable	accounting method
IMF.	procedimientos contables	accounting procedures
IMF.	procedimientos contables	accounting methods
IMF.	procedimientos contables	accounting practices
account.	práctica contable	accounting procedures
account.	práctica contable	accounting practice
account.	práctica contable	accounting methods
IMF.	prácticas contables	accounting methods
IMF.	prácticas contables	accounting procedures
fin.	prácticas contables	accounting practices
gen.	prácticas contables	accounting convention
IMF.	pérdida contable	unrealized loss
market.	pérdida contable	book loss
IMF.	pérdida contable	paper loss
fin.	ratio precio/valor contable	price-to-book ratio
account., polit., agric.	Red de Información Contable Agrícola	Farm Accountancy Data Network
econ.	Red de Información Contable Agrícola	farm accountancy data network
IMF.	registro contable	bookkeeping
IMF.	registros contables	books and records
IMF.	registros contables	accounting documents
fin.	registros contables	accounting records
comp., MS	regla contable	account rule (A rule in an accounting system that controls the valid financial dimension value combinations when the requirements of the financial dimension structure condition are met)
IMF.	remoción contable de deuda	debt defeasance
IMF.	remoción contable de deuda	defeasance
econ.	reserva contable	provision
fin., social.sc.	reservas contables	book reserves
econ.	restricción contable	accounting constraint
market., commun.	resultado contable	accounting result
econ.	revisión contable	auditing of accounts
econ., account.	revisión contable	auditing
fin.	riesgo por conversión contable de monedas	currency translation exposure
fin.	riesgo por traducción contable de monedas	currency translation exposure
market.	saldo acreedor del contable	accounting officer's credit balance
econ., account., stat.	saldo contable	balancing item
econ., fin., account.	saldos contables	balancing item
gen.	seguimiento contable	accountancy tracking
insur.	seguro de pérdidas contables	book debts insurance
market.	separación contable	separate accounting
fin.	separación contable	accounting separation
fin.	sistema automatizado de información presupuestaria y contable	automated system of budgetary and accounting information
gen.	sistema contable	accounting method
gen.	sistema contable	accounting practice
fin.	sistema contable	accounting system
fin., econ., account.	sistema contable	accounting plan
gen.	sistema contable	accounting policy
commun.	sistema contable de mensajes automáticos	automatic message accounting system
commun.	sistema contable de mensajes automáticos	AMA system
tech.	sistema contable de recursos humanos del programa de ayuda en materia de seguridad	security Assistance Manpower Accounting System
fin.	sistema contable en línea	on-line accounting system
tax., account.	sistema contable excluido el IVA deducible	accounting system using values excluding deductible VAT
fin.	sistema contable financiero	financial accounting system
account.	sistema de control contable	accounting control system
fin.	situación contable	position in the accounts
fin.	situación contable	accounts
market.	superávit contable	accounting surplus
econ.	tasa de interés contable	Accounting Rate of Interest
market.	tasa de rendimiento contable	rate of return on capital employed
market.	tasa de rendimiento contable	accounting rate of return
market.	tipo contable	book rate
fin.	tipo contable	accounting rate
IMF.	tipo de cambio contable	accounting rate
fin.	tipo de cambio contable	accounting exchange rate
IMF.	tipo de cambio contable	book rate
IMF.	tipo de cambio contable	shadow exchange rate
fin.	tipo de cambio contable	accounting rate of exchange
fin.	tipo de interés contable	accounting rate
econ.	tipo de interés contable	Accounting Rate of Interest
market.	tipo para fines contables	book rate
market.	tipo para fines contables	accounting rate
fin.	transparencia contable	transparency of accounts
fin.	tratamiento contable de las ganancias y pérdidas cambiarias	accounting treatment of exchange gains and losses
fin., account.	técnica contable para el cálculo de los fondos	accounting technique for the calculation of own funds
IMF.	unidad contable	accounting entity
IMF.	unidad contable	accounting unit
fin.	uniformidad de los métodos contables	consistency of accounting methods
account.	uso contable	accounting practice
account.	uso contable	accounting procedures
account.	uso contable	accounting methods
econ.	utilidad contable	paper profit
bank.	valor contable	book value
IMF.	valor contable	carrying amount (MBP6)
IMF.	valor contable	written-down value (MBP6)
IMF.	valor contable	book value (MBP6)
comp., MS, mexic.	valor contable	book value (The net value of an asset reported on a statement of financial position)
fin.	valor contable	accounting par value
fin.	valor contable	accounting value
IMF.	valor contable	carrying value (MBP6)
fin., account.	valor contable	carrying amount
econ.	valor contable	written down value
fin.	valor contable	net book value
gen.	valor contable	accounting par
fin.	valor contable bruto	gross book value
fin.	valor contable de las existencias	book value of stocks
account.	valor contable neto	net accounting value
fin.	valor contable reducido	written down value
fin.	valor neto contable	carrying value
account.	valor reflejado en los documentos contables	book value in the accounts
account.	valores contables de los elementos de activo cedidos	book value of assets sold
fin., IT	verificación contable	audit trail
commun.	área contable	accounting area