Ajuste retrospectivo
ajuste retrospectivo - Revision of the financial statements for prior periods to reflect the application of a current change in accounting method
2 min de lectura
financial reporting
Financial Reporting
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
Costeo variable
costeo variable - A costing method where inventory absorbs direct costs and variable factory overhead; the income statement identifies the contribution margin
2 min de lectura
financial reporting
cost accounting
Estado de flujos de efectivo
estado de flujos de efectivo - A financial statement that summarizes the cash flows relating to operating, investing, financing, and noncash investing/financing...
2 min de lectura
financial reporting
Estado de ganancias retenidas
estado de ganancias retenidas - A financial statement that discloses changes in retained earnings during a designated period of time; those changes usually ...
2 min de lectura
financial reporting
Estado de resultados de un solo paso
estado de resultados de un solo paso - A simple income statement with a section for all revenues and another for all expenses; there is no direct association be...
2 min de lectura
financial reporting
Ganancias retenidas
ganancias retenidas - The excess of a corporation's income over its dividends
2 min de lectura
financial reporting
Ingreso objetivo
ingreso objetivo - A level of income that is to be obtained; CVP projects activity levels necessary to achieve this benchmark
2 min de lectura
financial reporting
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
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Reformulación
reformulación - The financial statements of prior periods are redone to reflect the correct amounts
2 min de lectura
financial reporting
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
Segmento
segmento - A business unit for which separate financial information is evaluated by an operating decision maker who allocates resources and judges performance.....
2 min de lectura
financial reporting
W-2
W-2 - An annual statement provided to employees stating the amount of earnings and withholdings; assists employee in preparing their own tax returns
2 min de lectura
financial reporting
taxation
W-4
W-4 - A form filled out by an employee stating the amount of exemptions to which they are entitled for tax purposes; such exemptions bear on the amount of in...
2 min de lectura
financial reporting
taxation
Actividades de operación
actividades de operación - A cash flow category; generally related to transactions that enter into the determination of income -- items that are not investing o...
2 min de lectura
financial reporting
Ajuste de período anterior
ajuste de período anterior - To correct errors from prior years; prior financial statements are retroactively changed to make them correct
2 min de lectura
financial reporting
Balance de comprobación posterior al cierre
balance de comprobación posterior al cierre - Reveals the balance of accounts after the closing process, and consists of balance sheet accounts only
2 min de lectura
financial reporting
Estado de resultados de pasos múltiples
estado de resultados de pasos múltiples - A complex income statement with sections that segregate cost of goods sold calculations and other components of income...
2 min de lectura
financial reporting
cost accounting
Estados financieros pro forma
estados financieros pro forma - "As if" budgeted financial statements
2 min de lectura
financial reporting
financial planning
Otro resultado integral
otro resultado integral - An account for changes in value of available for sale securities; not part of net income but is included in the broader concept ...
2 min de lectura
financial reporting
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
Prospecto
prospecto - The documentation describing financial and business aspects of an initial public offering
2 min de lectura
financial reporting
Utilidad neta
utilidad neta - Income from continuing operations plus/minus discontinued operations, but before items of “other comprehensive income”
2 min de lectura
financial reporting
Asignación intraperiódica de impuestos
asignación intraperiódica de impuestos - Separately reported items like discontinued operations, prior period adjustments, and other comprehensive income, are t...
2 min de lectura
financial reporting
taxation
Beneficio por acción
Earnings per share - EPS; generally understood as the amount of income for each share of stock, but is actually better refined as basic and diluted EPS (see ...
2 min de lectura
financial reporting
Estado de resultados
estado de resultados - A financial statement that summarizes the revenues, expenses, and results of operations for a specified period of time
2 min de lectura
financial reporting
Estados financieros
estados financieros - Core financial reports that are prepared to represent the financial position and results of operations of a company
2 min de lectura
financial reporting
Financial Accounting Standards Board (FASB)
Financial Accounting Standards Board (FASB) - An organization charged with producing standards for financial reporting in the USA
2 min de lectura
financial reporting
Ganancias
ganancias - A concept that relates to income from continuing operations plus/minus discontinued operations
2 min de lectura
financial reporting
Impuestos sobre la renta
impuestos sobre la renta - Taxes that are based on the amount income; for employees such amounts must be withheld by employers and remitted to the government
2 min de lectura
financial reporting
taxation
Libro mayor
libro mayor - A record of the accounts comprising financial statements, and their respective balances
2 min de lectura
financial reporting
Método directo
método directo - The preferred method for preparing the statement of cash flows; operating cash flows are presented according to their direct source (e.g., ...
2 min de lectura
financial reporting
Método indirecto
método indirecto - An alternative method for preparing the statement of cash flows; operating cash flows are presented as a reconciliation of income to cash...
2 min de lectura
financial reporting
Operaciones discontinuadas
operaciones discontinuadas - The special income statement reporting of the impact of disposing or abandoning of a component of a business
2 min de lectura
financial reporting
Precio de emisión
precio de emisión - The amount a company receives in exchange for the initial issue of debt or other financial instrument
2 min de lectura
financial reporting
Principio de revelación completa
principio de revelación completa - All relevant facts that would influence investors' and creditors' judgments about the company are disclosed in the financial ...
2 min de lectura
financial reporting
Resumen de ingresos
resumen de ingresos - A non-financial statement account used only to facilitate the closing process by summarizing and zeroing-out the revenue and expense accou...
2 min de lectura
financial reporting
Consolidación
consolidación - To prepare financial reports for a parent and subsidiary company as a single economic unit
2 min de lectura
financial reporting
Enfoque operativo corriente
enfoque operativo corriente - A concept of income where income is limited to transactions related to central ongoing operations; not an acceptable approach fo.....
2 min de lectura
financial reporting
Certified Financial Manager (CFM)
Certified Financial Manager (CFM) - (CFM) a professional designation of competency in the field of financial management that is issued by the Institute of Manag...
2 min de lectura
financial reporting
Equivalentes de efectivo
equivalentes de efectivo - Short-term interest-earning financial instruments that are deemed to be highly secure and will convert back into cash within 90 days
2 min de lectura
financial reporting
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
Resultado integral
resultado integral - Net income plus items of other resultado integral (e.g., market value adjustments of available for sale securities)
2 min de lectura
financial reporting
Activos financieros disponibles para la venta
activos financieros disponibles para la venta - Investments in debt that are neither "held-to-maturity" or "trading;" a default category that is accounted for a...
2 min de lectura
financial reporting
Actualización de Normas Contables (ASU)
Actualización de Normas Contables (ASU) - The official notification issued by the Financial Accounting Standards Board of a new or modified accounting rule
2 min de lectura
financial reporting
Auditoría
auditoría - The examination of transactions and systems that underlie an organization's financial statements with the goal or reporting thereon
2 min de lectura
financial reporting
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
Ciclo contable
ciclo contable - The procedures needed to process transactions through an accounting system; including journalization, posting, adjusting, and preparing fi...
2 min de lectura
financial reporting
Contabilidad
contabilidad - A set of concepts and techniques that are used to measure and report financial information about an economic unit
2 min de lectura
financial reporting
Cuadro de mando integral
cuadro de mando integral - A set of performance measures that are congruent with assessing improvement in financial, customer, and business process outcomes
2 min de lectura
financial reporting
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
Presupuesto
presupuesto - A planning tool that outlines the financial plans for an organization; there are various types of presupuestos -- operating, capital, and financia...
2 min de lectura
financial reporting
financial planning
Punto de equilibrio
punto de equilibrio - The level of activity where revenues equal total expenses, producing a zero net income; also the point where the contribution margin is sa...
2 min de lectura
financial reporting
cost accounting
Tasa contable de rendimiento
tasa contable de rendimiento - A project evaluation tool that focuses on accounting income rather than cash flows; average annual increase in income by the amou...
2 min de lectura
financial reporting
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
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