Reservas
Reservas - The claim which owners have on the assets of a company because the company has created new wealth for them over the period since it began. Most commo...
2 min de lectura
finance
accounting
Accounting
Responsabilidad limitada
Responsabilidad limitada - Most commonly used to describe the limit of liability of a shareholder (member) to contribute to the assets of a company if it goes i...
2 min de lectura
finance
accounting
Resultado de explotación
Operating profit/loss - The profit or loss a company makes, which reflects how a business is performing.
2 min de lectura
finance
accounting
Retiros
Retiros - Cash taken for personal use, in sole trader or partnership businesses, treated as a reduction of ownership interest.
2 min de lectura
finance
accounting
Retorno de la inversión (ROI)
Return on investment (ROI) - The earning power of an asset or activity measured as a ratio of the net income of the activity to the operational cost. ROI lets a...
2 min de lectura
finance
accounting
Sociedad de responsabilidad limitada
Sociedad de responsabilidad limitada - Company where the liability of the owners is limited to the amount of capital they have agreed to contribute.
2 min de lectura
finance
accounting
Tasa Anual Equivalente (TAE)
Annual Equivalent Rate (AER) - An interest rate reflecting what you'll actually pay, or earn, on your money after the effects of compounding are taken into acco...
2 min de lectura
finance
accounting
Tasa Anual Equivalente (TAE)
Annual Percentage Rate (APR) - The rate of interest you agree to pay on money borrowed, and a useful way to compare how much interest you would pay on loans fro...
2 min de lectura
finance
accounting
Tasa de interés nominal
Nominal interest rate - An interest rate that isn't adjusted for inflation.
2 min de lectura
finance
accounting
Tasa de interés real
Real interest rate - The rate of interest minus the current rate of inflation.
2 min de lectura
finance
accounting
Tipo de interés bancario
Bank rate - In the UK it is set by the Bank of England, to control the money supply and inflation. Banks usually lend at anything from 2 per cent above tipo de ...
2 min de lectura
finance
accounting
Tipo de interés base
Base rate - Set by the Bank of England, this is the country's base rate of interest and influences the rate of interest on financial products and services.
2 min de lectura
finance
accounting
Utilidad bruta (o margen)
Utilidad bruta (o margen) - Sales minus cost of sales before deducting administration and selling expenses (see also gross margin).
2 min de lectura
finance
accounting
Valor
Valor - Typically required by lenders against a loan, such as premises or plant equipment.
2 min de lectura
finance
accounting
Valor contable neto
Valor contable neto - Costs of non-current (fixed)( asset minus accumulated depreciation.
2 min de lectura
finance
accounting
Valor nominal (de una acción)
Nominal Value (Of A Share) - The amount stated on the face of a share certificate as the named value of the share when issued.
2 min de lectura
finance
accounting
Valores
Valores - Government bonds, ordinary shares in companies, debentures, loans, preference shares, etc. are all collectively described as valores.
2 min de lectura
finance
accounting
Venta a crédito
Venta a crédito - A business entity sells goods or services and allows the customer to make payment at a later date.
2 min de lectura
finance
accounting
Volumen de negocios
Volumen de negocios - The total sales of a business during a specified period.
2 min de lectura
finance
accounting
Acción
acción - Transferable units of ownership in a corporation
2 min de lectura
accounting
Acciones en tesorería
acciones en tesorería - Shares of a company's own stock that it has reacquired
2 min de lectura
accounting
Asiento de reversión
asiento de reversión - Optional accounting procedure which may prove useful in simplifying record keeping; a journal entry to "undo" an adjusting entry
2 min de lectura
accounting
Balance de comprobación
balance de comprobación - A listing of account balances from the ledger, used to test the equality of debits and credits
2 min de lectura
accounting
Basado en reglas
basado en reglas - The idea that accounting standards must be very specific to provide adequate guidance and drive consistency in reporting
2 min de lectura
accounting
Bono con fondo de amortización
bono con fondo de amortización - A bond issue that requires periodic setting aside of monies into a separate fund to provide for eventual repayment of the debt ...
2 min de lectura
accounting
Bono registrado
bono registrado - A bond for which ownership records are maintained, and interest is paid to the registered owner
2 min de lectura
accounting
Bono seriado
bono seriado - A bond issue that has multiple repayment dates, rather than the entire issue maturing at one fixed maturity date
2 min de lectura
accounting
Capital total aportado
capital total aportado - The sum of legal capital plus paid-in capital in excess of par
2 min de lectura
accounting
Centro de responsabilidad
centro de responsabilidad - The part of an organization under the control of a manager
2 min de lectura
accounting
Comprensibilidad
comprensibilidad - An enhancing quality of accounting such that information is clear and concise to those with reasonable business knowledge
2 min de lectura
accounting
Costo hundido
costo hundido - Historical amount expended on a project or object; not relevant to current decisions or future actions
2 min de lectura
accounting
Cuadro de mando integral
cuadro de mando integral - A system for evaluating elements that are important to the organization and under the control of an employee holding that position
2 min de lectura
accounting
Cuenta auxiliar
cuenta auxiliar - A subcomponent account record providing individual balance details; e.g., the record for one customer out of a group of customers compri...
2 min de lectura
accounting
Cuenta en T
Cuenta en T - An abstract representation of an account, with the left side of the "T" representing debits and the right side credits
2 min de lectura
accounting
Cuentas por cobrar comerciales
cuentas por cobrar comerciales - Amounts due from customers from credits sales of products or services
2 min de lectura
accounting
Cuentas temporales
cuentas temporales - Accounts that will be reset to a zero balance with each new accounting period; revenue, expense, and dividend accounts (also called "nom......
2 min de lectura
accounting
Depreciación lineal
depreciación lineal - A simple depreciation method by which the depreciable base is spread uniformly over the service life
2 min de lectura
accounting
Depreciación por unidades de producción
depreciación por unidades de producción - A depreciation approach where the depreciable base is allocated to the expected total units of output; mileage, hours,...
2 min de lectura
accounting
Descuento comercial
descuento comercial - A reduction from list price that is not entered in the accounting records; customarily offered in "setting" the invoice amount
2 min de lectura
accounting
Descuentos en ventas
descuentos en ventas - A cash discount offered to customers to encourage prompt payment of invoices
2 min de lectura
accounting
División de acciones
división de acciones - A corporate action to increase the number of shares and reduce the par per share by a stipulated ratio (e.g., 2 for 1)
2 min de lectura
accounting
Documento fuente
documento fuente - A document evidencing a transaction or event and potentially providing for the initiation of a journal entry
2 min de lectura
accounting
Empresa unipersonal
empresa unipersonal - A non-corporation business owned by a sole individual
2 min de lectura
accounting
Gasto corriente
gasto corriente - Not a capital expenditure; to be expensed as incurred
2 min de lectura
accounting
Gestión de calidad total
gestión de calidad total - (TQM) A process for continuous improvement by focusing on customer service and systematic problem solving via teams made up of fro......
2 min de lectura
accounting
Influencia significativa
influencia significativa - The ability to sway management and decision making of another entity, but generally not enough to assert absolute control
2 min de lectura
accounting
Ingresos
ingresos - Inflows and other benefits received in exchange for the providing of goods and services
2 min de lectura
accounting
Interés simple
interés simple - Interest calculations that do not provide for periodic inclusion of accumulated interest into the base on which interest is calculated
2 min de lectura
accounting
Materias primas
materias primas - The components that will be used in manufacturing units that are not yet started -- also known as direct materials
2 min de lectura
accounting
Método lineal
método lineal - A method for amortizing premiums and discounts on bonds; the premium or discount is spread uniformly over the life of the bond as an a...
2 min de lectura
accounting
Normas
normas - Benchmarks against which actual productive activity is compared
2 min de lectura
accounting
Oportunidad
oportunidad - An enhancing quality of accounting such that information is available in sufficient time to be capable of influence
2 min de lectura
accounting
Pedido especial
pedido especial - A customer order that is outside of the normal pricing and terms
2 min de lectura
accounting
Precios de transferencia
precios de transferencia - The system of setting prices at which goods are exchanged between affiliated units; usually involving cross-border transactions
2 min de lectura
accounting
Radio Frequency Identification
radio frequency identification - (RFID) Micro processes embedded in inventory that emit radio frequency signals that enable a computer to automatically track...
2 min de lectura
accounting
Rango relevante
rango relevante - The level of activity for which assumptions underlying CVP are expected to hold true
2 min de lectura
accounting
Reconocimiento de ingresos
reconocimiento de ingresos - The point at which revenue is recognized in the accounting records; ordinarily the point of sale
2 min de lectura
accounting
Relevancia
relevancia - A fundamental quality of accounting such that information should be timely and bear on the decision-making process by possessing predictive or co.....
2 min de lectura
accounting
Securities and Exchange Commission
Securities and Exchange Commission - "SEC" -- regulatory body with which public companies must file and report
2 min de lectura
accounting
Seguro de compensación para trabajadores
seguro de compensación para trabajadores - Insurance paid by the employer to cover work related injuries sustained by employees
2 min de lectura
accounting
Sostenibilidad
sostenibilidad - Development without depletion of natural resources or negative effects on the environment
2 min de lectura
accounting
Supuesto de moneda estable
supuesto de moneda estable - An accounting assumption that presumes the currency is not impacted over time by inflation
2 min de lectura
accounting
Teoría de restricciones
teoría de restricciones - (TOC) Efficiency is improved by seeking out and eliminating constraints within the organization
2 min de lectura
accounting
Valor del dinero en el tiempo
valor del dinero en el tiempo - Conceptual notion holding that money to be received sooner is worth more than money to be received later
2 min de lectura
accounting
Variaciones
variaciones - Deviations from the norm that may provide warning signs of situations requiring corrective action by managers
2 min de lectura
accounting
Verificabilidad
verificabilidad - An enhancing quality of accounting such that different knowledgeable and independent observers reach similar conclusions
2 min de lectura
accounting
Acciones preferentes
acciones preferentes - A class of stock that generally benefits from a stipulated periodic dividend and priority in liquidation; but, usually lacking in upside ...
2 min de lectura
accounting
Actividad a nivel de mercado
actividad a nivel de mercado - Activities that relate to the number of markets in which an entity operates; independent of the number of products, customers, et...
2 min de lectura
accounting
Actividad a nivel de producto
actividad a nivel de producto - Activities that relate to the number of products produced; independent of the number of units produced
2 min de lectura
accounting
Anualidad ordinaria
anualidad ordinaria - Also known as an annuity in arrears; involves a level stream of payments, with the payments being made at the end of each time period
2 min de lectura
accounting
Año comercial natural
año comercial natural - Applicable to certain businesses that have a seasonal business pattern, and an attempt is made to establish an accounting fiscal year......
2 min de lectura
accounting
Basado en principios
basado en principios - The idea that accounting standards should articulate broad-based principles rather than specific and detailed rules
2 min de lectura
accounting
Beneficiario
beneficiario - The party to whom a note is made payable
2 min de lectura
accounting
Bono no redimible
bono no redimible - A bond that cannot be paid off before scheduled maturity
2 min de lectura
accounting
Bono no reembolsable
bono no reembolsable - A bond that cannot be paid off with the proceeds of a new debt issue
2 min de lectura
accounting
Caja chica
caja chica - A fund established for making small payments that are impractical to pay by check; also known as imprest cash fund
2 min de lectura
accounting
Cheque sin fondos
NSF check - Non-sufficient funds check; a customer check returned for lack of funds (a "hot check")
2 min de lectura
accounting
Cheques pendientes
cheques pendientes - Checks entered on company records but not yet cleared by the bank
2 min de lectura
accounting
Ciclo operativo
ciclo operativo - The period of time it takes to convert cash back into cash (i.e., purchase inventory, sell the inventory on account, and collect the receiv...
2 min de lectura
accounting
Contabilidad de gestión
contabilidad de gestión - An area of accounting concerned with reporting results to managers and others who are internal to an organization
2 min de lectura
accounting
Contabilización
contabilización - The process of transferring journal entry effects into the respective general ledger accounts
2 min de lectura
accounting
Cuentas nominales
cuentas nominales - Accounts that will be reset to a zero balance with each new accounting period; revenue, expense, and dividend accounts (also called "tempo.....
2 min de lectura
accounting
Cuentas por cobrar no comerciales
cuentas por cobrar no comerciales - Amounts due from transactions and events not directly related to sales of products or services
2 min de lectura
accounting
Derecho de suscripción preferente
derecho de suscripción preferente - A right that may or may not be provided to shareholders enabling them with a first right of refusal to buy any additional sh...
2 min de lectura
accounting
Descuentos por compra
descuentos por compra - A cash discount available on purchases of merchandise on account; encourages prompt payment
2 min de lectura
accounting
Documentos por cobrar
documentos por cobrar - A written promise from a client or customer to pay a definite amount of money on a specific future date
2 min de lectura
accounting
Documentos por pagar
documentos por pagar - Formal short-term borrowings usually evidenced by a specific written promise to pay
2 min de lectura
accounting
Externalización
externalización - Utilization of independent parties to manufacture products (sometimes known as make-or-buy) or manage data processing, tech support, payroll s...
2 min de lectura
accounting
Fecha de vencimiento
fecha de vencimiento - The date on which a note and related interest are due to be paid
2 min de lectura
accounting
Gastos pagados por anticipado
gastos pagados por anticipado - Goods or services purchased in advance of their consumption
2 min de lectura
accounting
Gestión por excepción
gestión por excepción - A management focus of attention on areas where corrective measures appear necessary
2 min de lectura
accounting
Importancia relativa
importancia relativa - A matter of accounting judgment; when amounts involved are slight, expediency may dictate waiving the technically correct alternative in ...
2 min de lectura
accounting
Inventario físico
inventario físico - The process of counting inventory actually on hand
2 min de lectura
accounting
Inversiones del propietario
inversiones del propietario - Resources provided to an organization by a person in exchange for a position of ownership in the organization
2 min de lectura
accounting
Librador
librador - The party creating the note and agreeing to make payment
2 min de lectura
accounting
Machine to Machine
Machine to Machine - (M2M) enables connected devices to communicate with each other
2 min de lectura
accounting
Método de recuperación
método de recuperación - Easy method for evaluating capital projects; calculated by dividing the initial investment by the annual cash inflow
2 min de lectura
accounting
Método neto
método neto - A method of recording purchases of inventory at invoice price less available cash discounts
2 min de lectura
accounting
Pérdida neta
pérdida neta - The excess of expenses over revenues for a designated period of time
2 min de lectura
accounting
Plan de pensiones
plan de pensiones - A general term to describe some form of arrangement for continuing payments to retirees
2 min de lectura
accounting