Prima de emisión
prima de emisión - The amount by which a stock's issue price exceeds its par value; also referred to as "additional paid-in capital"
2 min de lectura
accounting
Accounting
Prima sobre bonos
prima sobre bonos - The difference between face value and issue price of a bond, where the issue price is more; causes the effective yield to be lower than th.....
2 min de lectura
accounting
Principal
principal - The basic stated amount of a note on which interest is usually calculated; generally relating to the amount borrowed
2 min de lectura
accounting
Principio de asociación
principio de asociación - To associate expenses with revenues, and record them in simultaneous accounting periods
2 min de lectura
accounting
Prueba de efectivo
prueba de efectivo - A detailed bank reconciliation that verifies not only beginning and end balances, but also validates deposits and withdrawals during the mo...
2 min de lectura
accounting
Relación precio-beneficio
relación precio-beneficio - The per share market value of a stock divided by its earnings per share
2 min de lectura
accounting
Sistema de inventario periódico
sistema de inventario periódico - An inventory system that utilizes a Purchases account and does not update inventory with each sale; inventory is updated by ph...
2 min de lectura
accounting
Sistema de inventario perpetuo
sistema de inventario perpetuo - A "real-time" inventory system that updates inventory records with each purchase and sale
2 min de lectura
accounting
Sociedad colectiva
sociedad colectiva - A non-corporation representing an association of two or more persons organized to carry out a business plan for a profit motive
2 min de lectura
accounting
Supuesto de periodicidad
supuesto de periodicidad - An accounting assumption that purports to divide a continuous business process into measurement intervals, such as months, quarters,....
2 min de lectura
accounting
Supuesto de unidad monetaria
supuesto de unidad monetaria - Accounting measures transactions and events in units of money, in contrast to some other unit of measure (e.g., acres of land)
2 min de lectura
accounting
Valor actual neto
valor actual neto - Or NPV, a method of evaluating capital projects that uses a predetermined interest rate to determine the present value of an investment's...
2 min de lectura
accounting
Valor al vencimiento
valor al vencimiento - The amount due at maturity of a note; includes principal and interest
2 min de lectura
accounting
Valor neto realizable (cuentas por cobrar)
valor neto realizable (cuentas por cobrar) - The amount of cash expected to be collected on outstanding accounts receivable; accounts receivable minus the allow...
2 min de lectura
accounting
Valor nominal
valor nominal - Par value is a technical provision establishing the “legal capital” of the firm and is frequently associated with common and preferred stock to ...
2 min de lectura
accounting
Valor nominal del bono
valor nominal del bono - The face or contract amount of a bond; the amount to be repaid at maturity along with any interest
2 min de lectura
accounting
Valor presente
valor presente - Also known as discounting; determines the current worth of cash to be received in the future
2 min de lectura
accounting
Variación en cantidad de materiales
variación en cantidad de materiales - A variance comparing standard quantity to actual quantity of materials; variation is measured at the standard price per un...
2 min de lectura
accounting
Variación en precio de materiales
variación en precio de materiales - A variance that reveals the difference between standard price for materials purchased and amounts actually paid for those ma...
2 min de lectura
accounting
Actividad de sostenimiento de la entidad
actividad de sostenimiento de la entidad - Activities that relate to an entity's ability to operate; independent of business volume
2 min de lectura
accounting
Actividades de financiación
actividades de financiación - A cash flow category; including receipts from stock issues, bonds, notes and loans, -- and payments for loan repayment, acquisitio...
2 min de lectura
accounting
Amortización por interés efectivo
amortización por interés efectivo - A theoretically preferable method for amortizing premiums and discounts on bonds; interest expense is a constant percentage....
2 min de lectura
accounting
Arrendamiento financiero
arrendamiento financiero - A lease that effectively transfers the risks and rewards of ownership to the lessee
2 min de lectura
accounting
Auditor interno
auditor interno - A person within an organization who reviews and monitors the controls, procedures, and information of the organization
2 min de lectura
accounting
Base de datos
base de datos - An information storehouse, usually electronic, that can be queried to extract data meeting certain parameters. Enables singular data entry and m...
2 min de lectura
accounting
Beneficio por acción diluido
diluted EPS - An earnings per share number; adjusted to reflect the potential effect of dilutive securities
2 min de lectura
accounting
Bono basura
bono basura - A bond that is issued by a company of low credit worthiness, and entails substantial risk of nonpayment; generally offers a high interest rate to....
2 min de lectura
accounting
Capital legal
capital legal - Usually the par value of the stock of a corporation
2 min de lectura
accounting
Contabilidad a valor razonable
contabilidad a valor razonable - Sometimes called "mark-to-market;" to record an investment at its fair value and recognize changes in value as they occur
2 min de lectura
accounting
Contabilidad financiera
contabilidad financiera - An area of accounting that deals with external reporting to parties outside the firm; usually based on standardized rules and procedur...
2 min de lectura
accounting
Contratista independiente
contratista independiente - One who performs a designated task or service for a company, and the company has the right to control or direct only the result of t...
2 min de lectura
accounting
Depósitos en tránsito
depósitos en tránsito - Receipts entered on company records but not yet posted by the bank
2 min de lectura
accounting
Depreciación de saldo doblemente decreciente
depreciación de saldo doblemente decreciente - An accelerated depreciation method by which a constant rate (that is 200% of the straight-line rate) is multiplie...
2 min de lectura
accounting
Derivados
derivados - Investments accounted for a fair value that generally derive their value from some other item; examples include commodity futures, options, and...
2 min de lectura
accounting
Descuento en bonos
descuento en bonos - The difference between face value and issue price of a bond, where the issue price is less; causes the effective yield to be higher than .....
2 min de lectura
accounting
Diario
diario - A chronological listing of the transactions and events of an organization, in debit/credit format
2 min de lectura
accounting
Dividendos
dividendos - Amounts paid from profits of a corporation to shareholders as a return on their investment in the stock of the entity
2 min de lectura
accounting
Dividendos atrasados
dividendos atrasados - An omitted dividend on cumulative preferred stock that must eventually be paid before any monies can be distributed to common stockhol...
2 min de lectura
accounting
Economías de escala
economías de escala - Efficiencies associated with increases in volume
2 min de lectura
accounting
Ejercicio fiscal
ejercicio fiscal - A one-year accounting period that does not correspond to a calendar year
2 min de lectura
accounting
Empleado
empleado - A person who works for a specific business and whose activities are directed by that business
2 min de lectura
accounting
Empresa participada
empresa participada - The company in which another has an investment
2 min de lectura
accounting
Estándares ideales
estándares ideales - A standard that could only be achieved under perfect operating conditions; such standards are rarely expected to be achieved
2 min de lectura
accounting
Ex-dividendo
ex-dividendo - The event (date) when a transfer of stock ownership between shareholders will occur without the right for the purchaser to receive any previous.....
2 min de lectura
accounting
F.O.B. destino
F.O.B. destination - Free on Board destination; meaning the transfer of ownership of inventory will occur when the goods reach their destination and the sell...
2 min de lectura
accounting
F.O.B. punto de embarque
F.O.B. shipping point - Free on Board shipping point; meaning the transfer of ownership of inventory will occur when the goods are shipped and the purchaser ...
2 min de lectura
accounting
GAAP
GAAP - Generally accepted accounting principles -- encompass the rules, practices, and procedures that define the proper execution of accounting
2 min de lectura
accounting
Impago de un pagaré
impago de un pagaré - To fail to pay a note at maturity
2 min de lectura
accounting
Institute of Management Accountants (IMA)
Institute of Management Accountants (IMA) - (IMA) a professional association for management accountants that sponsors the CMA and CFM designations
2 min de lectura
accounting
Interés
interés - The charge imposed on the borrower of funds for the use of money
2 min de lectura
accounting
International Accounting Standards Board
International Accounting Standards Board - An organization charged with producing accounting standards with global acceptance
2 min de lectura
accounting
Inventario
inventario - Goods held for resale to others
2 min de lectura
accounting
Inversiones a largo plazo
inversiones a largo plazo - Investments made for long-term holding purposes; including land for speculation, securities of other companies, etc.
2 min de lectura
accounting
Kaizen
Kaizen - Japanese term used to describe a blitz like approach to study processes and install efficiency within an organization
2 min de lectura
accounting
Kanban
Kanban - Japanese term which means some form of signal that a particular inventory is ready for replenishment
2 min de lectura
accounting
Liquidez
liquidez - The ability of a firm to meet its near-term obligations as they come due
2 min de lectura
accounting
Mano de obra directa
mano de obra directa - Gross wages paid to those who physically and directly work on the goods being produced
2 min de lectura
accounting
Manufactura esbelta
manufactura esbelta - Indicative of an environment where waste has been trimmed; entails a focus on standardization, speed, and quality, without compromising .....
2 min de lectura
accounting
Mercancía disponible para la venta
mercancía disponible para la venta - A calculated amount corresponding to the beginning inventory plus net purchases; represents the total pool of inventory ava...
2 min de lectura
accounting
Mercancías en tránsito
mercancías en tránsito - Goods in the process of being transported to the buyer; ownership is based on freight terms
2 min de lectura
accounting
Método bruto
método bruto - A method of recording purchases of inventory at invoice price
2 min de lectura
accounting
Método de castigo directo
método de castigo directo - A simple, non-GAAP, method that expenses uncollectible accounts only as they are determined to be uncollectible and are written off
2 min de lectura
accounting
Método de depreciación de saldo decreciente
método de depreciación de saldo decreciente - An accelerated depreciation method by which a constant rate (that is a multiple of the straight-line rate) is mult...
2 min de lectura
accounting
Normas Internacionales de Información Financiera (NIIF)
Normas Internacionales de Información Financiera (NIIF) - The specific accounting rules developed by the International Accounting Standards Board
2 min de lectura
accounting
Nota de débito
nota de débito - A purchaser-prepared document evidencing a return of merchandise to a seller
2 min de lectura
accounting
Obligación no garantizada
obligación no garantizada - A bond that lacks specific collateral; payment is only assured by the general faith and creditworthiness of the issuer
2 min de lectura
accounting
Oferta pública inicial
oferta pública inicial - The first time stock in a corporation is offered to the investing public; registration and other requirements must be met; proceeds...
2 min de lectura
accounting
Panel de control
panel de control - Customized business software that delivers key real time business data in an easily monitored layout
2 min de lectura
accounting
Paquetes de recursos empresariales
Paquetes de recursos empresariales - (ERP) Comprehensive database software that tracks an almost endless array of business and accounting data
2 min de lectura
accounting
Pasivos
pasivos - Amounts owed by an entity to others
2 min de lectura
accounting
Pasivos a largo plazo
pasivos a largo plazo - Any obligation that is not current, and include bank loans, mortgage notes, and the like
2 min de lectura
accounting
Plan de aportaciones definidas
plan de aportaciones definidas - A type of pension plan where the benefits are based on amounts in trust for the benefit of the employee; employer contributions...
2 min de lectura
accounting
Precio de factura
precio de factura - List price less any trade discounts
2 min de lectura
accounting
Precio de lista
precio de lista - An established price determined by reference to a catalog or general price list; before any discounts
2 min de lectura
accounting
Principio de empresa en funcionamiento
principio de empresa en funcionamiento - In the absence of evidence to the contrary, accountants assume that a business will continue to operate well into the f...
2 min de lectura
accounting
Ratio de pago de dividendos
ratio de pago de dividendos - Dividend per share divided by earnings per share
2 min de lectura
accounting
Registrar en el diario
registrar en el diario - The process of recording transactions and events into the journal
2 min de lectura
accounting
Representación fiel
representación fiel - A fundamental quality of accounting such that information must be truthful; complete, neutral, and free from error
2 min de lectura
accounting
Supuesto de entidad económica
supuesto de entidad económica - Accounting information should be presented for circumscribed distinct economic units
2 min de lectura
accounting
Tarjeta de débito
tarjeta de débito - Transactions are equivalent to an electronically generated check that results in an almost immediate withdrawal of funds.
2 min de lectura
accounting
Tasa de dividendo
tasa de dividendo - Dividend per share divided by stock price; also called dividend yield
2 min de lectura
accounting
Tasa interna de retorno
tasa interna de retorno - Also known as time-adjusted rate of return or IRR; discount rate causing present value of cash inflows to equal present value of th...
2 min de lectura
accounting
Toma de decisiones descentralizada
toma de decisiones descentralizada - A business style where top leaders concentrates on strategy, and leaves day-to-day operation and decision-making tasks to l...
2 min de lectura
accounting
Unidades equivalentes
unidades equivalentes - A measure of physical units expressed in terms of finished units
2 min de lectura
accounting
Valor futuro
valor futuro - Or "compound interest;" amount that a current payment (or stream of payments) will grow in time; includes interest on previous interest based ...
2 min de lectura
accounting
Valores dilutivos
valores dilutivos - Options, warrants, convertible bonds, convertible stocks, and other items that have the potential to increase the number of shares outs...
2 min de lectura
accounting
Variación de eficiencia de mano de obra directa
variación de eficiencia de mano de obra directa - A variance comparing standard hours of direct labor to the actual hours worked; measured at the standard rate ...
2 min de lectura
accounting
Variación de tasa de mano de obra directa
variación de tasa de mano de obra directa - A variance that reveals the difference between the standard rate and actual rate for the actual labor hours worked [...
2 min de lectura
accounting
Acción preferente acumulativa
acción preferente acumulativa - Preferred stock that is entitled to a periodic dividend, and those dividends must be paid (eventually) before any monies can be ...
2 min de lectura
accounting
Acción preferente convertible
acción preferente convertible - Preferred stock that can be exchanged for common stock at some preagreed ratio
2 min de lectura
accounting
Actividad a nivel de cliente
actividad a nivel de cliente - Activities that relate to each customer; independent of the volume of goods and services provided to the specific customer
2 min de lectura
accounting
Bono con cupón
bono con cupón - A bond that has detachable coupons that are exchanged for interest payments; historically popular but falling into disuse
2 min de lectura
accounting
Bono convertible
bono convertible - A bond that may be converted by the holder into stock of the issuing company
2 min de lectura
accounting
Corporación
corporación - A form of business organization where ownership is represented by divisible units called shares of stock
2 min de lectura
accounting
Cuenta de activo compensadora
cuenta de activo compensadora - An account that is subtracted from a related account -- contra accounts have opposite debit/credit rules
2 min de lectura
accounting
Cuenta de control
cuenta de control - The total of all subcomponent account records for an account; e.g., the sum of all individual accounts receivable
2 min de lectura
accounting
Nota de crédito
nota de crédito - A seller-prepared document evidencing an approved return of merchandise for credit against an account
2 min de lectura
accounting
Pasivos corrientes
pasivos corrientes - Obligations that will be liquidated within one year or the operating cycle, whichever is longer
2 min de lectura
accounting
Acción preferente rescatable
acción preferente rescatable - Preferred stock that can be repurchased by issuer for a preset price
2 min de lectura
accounting
Ausencias retribuidas
ausencias retribuidas - Term to describe paid time off; vacations, sick leave, etc.
2 min de lectura
accounting