Bono garantizado
bono garantizado - A bond that provides specific assets as collateral to help assure the payment stream
2 min de lectura
accounting fundamentals
Accounting Fundamentals
Capital de trabajo
capital de trabajo - The difference between current assets and current liabilities
2 min de lectura
accounting fundamentals
Conversión
conversión - Uses prevailing exchange rates to convert assets and liabilities of a foreign affiliate to the reporting currency; adjustment may impact other ...
2 min de lectura
financial reporting
accounting fundamentals
Cuentas reales
cuentas reales - Asset, liability, and equity accounts; balances are carried forward from the end of one period into the beginning of the next period
2 min de lectura
accounting fundamentals
Dividendo en acciones
dividendo en acciones - A noncash corporate activity to provide shareholders with additional shares in proportion to existing ownership; makes for more shares o...
2 min de lectura
accounting fundamentals
Ingreso residual
ingreso residual - An internal assessment technique that adjusts income for a presumed cost of capital (or other threshold rate of return); operating income -.....
2 min de lectura
financial reporting
cost accounting
+1
Ingresos diferidos
ingresos diferidos - Revenue that has been collected in advance of providing goods and services to "earn it;" reported as a liability until earned
2 min de lectura
accounting fundamentals
Pasivo por garantía
pasivo por garantía - A liability that is recorded for the future costs of claims that are anticipated because of product warranty agreements
2 min de lectura
cost accounting
accounting fundamentals
Razón rápida
razón rápida - An extreme measure of liquidity, calculated by dividing quick assets (cash, short-term investments, and accounts receivable) by current liabili.....
2 min de lectura
accounting fundamentals
Reemplazo
reemplazo - A restoration of an asset, at least partially, to its original condition; such costs may be capitalized by reducing accumulated depreciation
2 min de lectura
cost accounting
accounting fundamentals
Remedición
remedición - Uses a variety of exchange rates to convert assets and liabilities of a foreign affiliate to the reporting currency; adjustment may impact op...
2 min de lectura
financial reporting
accounting fundamentals
Rentabilidad sobre activos
rentabilidad sobre activos - A ratio comparing income (net income plus interest) to the average total assets
2 min de lectura
financial reporting
accounting fundamentals
Rentabilidad sobre el patrimonio
rentabilidad sobre el patrimonio - A ratio comparing income (net income minus preferred dividends) to the average total equity
2 min de lectura
financial reporting
accounting fundamentals
Retorno de la inversión
retorno de la inversión - ROI: A model consisting of a margin component (Operating Income/Sales) and turnover component (Sales/Average Assets); reduces to Opera...
2 min de lectura
financial reporting
accounting fundamentals
Valor residual
valor residual - Amount expected be realized at the end of an asset's service life; "salvage value"
2 min de lectura
accounting fundamentals
Valores negociables
valores negociables - Investments in debt acquired with the intent of generating profits by reselling the investment in the very near future; classified as cu.....
2 min de lectura
accounting fundamentals
Vida útil
vida útil - The period of time that a depreciable asset will be in use by an entity; the time interval over which the asset will be depreciated
2 min de lectura
accounting fundamentals
Arrendamiento operativo
arrendamiento operativo - A lease where the lessee makes periodic payments for periodic use of an asset, but does not assume the ultimate risks and rewards of o...
2 min de lectura
accounting fundamentals
Base de caja modificada
base de caja modificada - Like the cash basis, except that certain large expenditures for durable assets may be recorded as assets initially
2 min de lectura
accounting fundamentals
Modified Accelerated Cost Recovery System (MACRS)
Modified Accelerated Cost Recovery System (MACRS) - A "depreciation" approach common to the tax code; generally permits more rapid "recovery" of asset cost than...
2 min de lectura
cost accounting
accounting fundamentals
+1
Otros activos
otros activos - The category of a classified balance sheet for reporting assets that are not logically attached to one of the other specific sections
2 min de lectura
financial reporting
accounting fundamentals
Propiedad, planta y equipo
propiedad, planta y equipo - Assets with long lives that will be used in an entity's production processes; land, buildings, and equipment
2 min de lectura
cost accounting
accounting fundamentals
Recursos naturales
recursos naturales - Oil and gas reserves, mineral deposits, thermal energy sources, and standing timber are just a few examples of such assets that a firm ma.....
2 min de lectura
accounting fundamentals
Actividades de inversión
actividades de inversión - A cash flow category; including receipts from disposal of investments and long-term assets -- and payments to acquire long-term asset...
2 min de lectura
accounting fundamentals
Activo intangible
activo intangible - Long-term asset that lacks physical existence; contract rights, copyrights, patents, trademarks, etc.
2 min de lectura
accounting fundamentals
Agotamiento
agotamiento - The process used to allocate the cost of a natural resource asset to the accounting periods benefited
2 min de lectura
cost accounting
accounting fundamentals
Arrendador
arrendador - Periodic payment from the user (lessee) of an asset to an owner (arrendador) of the asset
2 min de lectura
accounting fundamentals
Arrendamiento/Arrendatario y Arrendador
arrendamiento/arrendatario y arrendador - Periodic payment from the user (lessee) of an asset to an owner (lessor) of the asset
2 min de lectura
accounting fundamentals
Arrendatario
arrendatario - Periodic payment from the user (arrendatario) of an asset to an owner (lessor) of the asset
2 min de lectura
accounting fundamentals
Compra global
compra global - A single price paid for a package of assets; the purchase price must be allocated to each of the components
2 min de lectura
accounting fundamentals
Debe
debe - The nature of an action to an account to indicate an increase (assets, expenses, and dividends) or decrease (liabilities, equity, and revenue); usual...
2 min de lectura
accounting fundamentals
Deterioro
deterioro - When the carrying amount of an asset is not recoverable from its future cash flow
2 min de lectura
accounting fundamentals
Método de participación
método de participación - Method to account for stock investment when significant influence is present; changes in equity of the investee are recognized by the ...
2 min de lectura
accounting fundamentals
Plusvalía
plusvalía - The excess of the purchase price of an acquired company over the fair value of the identifiable net assets acquired
2 min de lectura
accounting fundamentals
Transacción de intercambio
transacción de intercambio - Trading one asset for another; to be booked at fair value if the transaction has commercial substance
2 min de lectura
accounting fundamentals
Activos corrientes
activos corrientes - Assets that will be converted into cash or consumed within one year or the operating cycle, whichever is longer
2 min de lectura
accounting fundamentals
Haber
haber - The nature of an action to an account to indicate an increase (liabilities, equity, and revenue) or decrease (assets, expenses, and dividends); usua...
2 min de lectura
accounting fundamentals
Pasivos contingentes
pasivos contingentes - Events that may or may not give rise to an actual liability because the outcome is uncertain; examples include lawsuits, environment...
2 min de lectura
accounting fundamentals
Razón corriente
razón corriente - A measure of liquidity, calculated by dividing current assets by current liabilities
2 min de lectura
accounting fundamentals
Acciones ordinarias
acciones ordinarias - The residual equity interest in a corporation; last in liquidation but usually receiving the full benefits of any corporate growth
2 min de lectura
accounting fundamentals
Cambio en estimación contable
cambio en estimación contable - A revision of assumptions used in a related accounting calculation (e.g., change in estimated useful life of an asset); handl......
2 min de lectura
accounting fundamentals
Compromisos
compromisos - Promises to engage in some future action; not necessarily creating a recordable accounting liability but potentially necessitating enhanced dis...
2 min de lectura
accounting fundamentals
Gastos de capital
gastos de capital - Ordinary and necessary costs incurred to place an item of property, plant, or equipment in its condition for intended use; such amount...
2 min de lectura
cost accounting
accounting fundamentals
Prudencia
prudencia - A general principle of accounting measurement; when in doubt, understate assets and income and overstate liabilities
2 min de lectura
financial reporting
accounting fundamentals
Amortización
amortización - The process used to allocate the cost of an intangible asset to the accounting periods benefited
2 min de lectura
cost accounting
accounting fundamentals
Balance
balance - A financial statement that presents a firm's assets, liabilities, and owners' equity at a particular point in time
2 min de lectura
financial reporting
accounting fundamentals
Cuenta
cuenta - A record that is kept for each asset, liability, equity, revenue, expense, and dividend component of an entity
2 min de lectura
accounting fundamentals
Ecuación contable
ecuación contable - A financial relationship at the heart of the accounting model: Assets = Liabilities + Owners' Equity
2 min de lectura
financial reporting
accounting fundamentals
Enfoque todo incluido
enfoque todo incluido - A concept of income by which virtually all nonequity-based transactions and events are captured and reported in the income statement...
2 min de lectura
financial reporting
accounting fundamentals
Mejora
mejora - Expenditures that improve or increase the service potential of an asset even beyond its original new condition; such costs may be capitalized by...
2 min de lectura
cost accounting
accounting fundamentals
Valor contable
valor contable - Cost minus accumulated depreciation; the net amount at which an asset is reported on the balance sheet
2 min de lectura
financial reporting
cost accounting
+1
Valor contable por acción
valor contable por acción - Common stockholders' equity divided by common shares outstanding, to indicate stockholders' equity per share
2 min de lectura
accounting fundamentals