Translation glossary: Accounting - Tax - Finance

Este es un simple cargo a resultados de ejercicios anteriores. Asimismo, no se trata de una "perdida por amortizar", ya sea de índole fiscal (tax loss), de operación (operating loss)o de capital (capital loss), por lo que no es un "carryforward". En sí, la frase cargar o aplicar a resultados en el inglés tiene las siguientes opciones:
a) to expense (la palabra expense manejada como verbo, por ejemplo: Depreciation of the year is expensed....
b) to include in income
c) to apply to income
En los incisos b) y c), se te da una gama más general para cargar o incluir en los resultados.

Loss carryforwards are normally used to offset taxable income in future years. In Mexico, for example, if your company incurs a loss in fiscal 1998, you may take 10% of that loss every year and use it as a tax deduction against future taxable income over a 10 year period. That used to be 20% a year in Mexico over a five year period. Your situation does not give any indication of using the pertinent loss to offset future taxable income. The term "Loss Carryforward" implies a loss that can be used in a future fiscal year.
"Resultados Acumulados" in Mexican accounting usually refers to "Retained Earnings". Your situation may be a loss applied to prior year retained earnings.

es pasada a pérdida como incobrable

is written off as uncollectible

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es pasada a pérdida como incobrable

is written off as uncollectible

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es pasada a pérdida como incobrable

is written off as uncollectible

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Escritura de Constitucion (de una empresa de responsabilidad limitada)

Articles of Incorporation (of a limited liability company)

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escritura de fusión y cambio de denominación

Merger agreement and change of name

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Escritura pública

Notarially recorded document

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Estado de Movimiento de las Cuentas del Patrimonio

Statement of changes in stockholders' equity / Statement of changes in shareholders' equity

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Estado de resultados integrales

Statement of comprehensive income

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estado de situación

statement of financial position / balance sheet

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Estados de cambios en la situación financiera

Statement of changes in financial position / Statement of cash flows

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Estados financieros combinados al 31 de diciembre de

Combined financial statements at December 31, / Combined financial statements as of December 31,

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Son los que se preparan con el fin primordial de presentar la situación financiera y los cambios en la situaciónb financiera, así como el resultado de las operaciones de un grupo de compañías afiliadas, como si fueran una entidad económica, independientemente de sus personaidades físicas o jurídicas. Se formulan sumando los estados financieros de las compañías del grupo, después de eliminar los saldos y operaciones (e inversiones en su caso) entre las mismas, así como las utilidades no realizadas por la entidad. Procede su formulación cuando existen accionistas ordinarios que son propoietarios del 25% por lo menos de las acciones ordinarias.

La clave en la tradución al inglés yace en el manejo de las preposiciones correspondientes a las fechas en el ámbito contable, a saber, "at" o bien "as of", sobre todo, tratándose de los estados financieros. Ejemplos:
Español: estados financieros emitidos al 31 de diciembre de 2004 inglés: financial statements issued at December 31, 2004
o bien financial statements issued as of December 31, 2004
Otro ejemplo en relación con el manejo de preposiciones correspondientes a fechas:
español: X informe con cifras al 31 de octubre de 2004
inglés: X report with amounts at October 31, 2004
o bien X report with amounts as of October 31, 2004

Estructura de capital

Capital structure

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Estructura de capital

Capital structure

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Exceso de ingreso sobre egresos

Excess of income over expenses

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excluyendo efecto fluctuación valor de mercado del instrumento financiero

Net interest (excluding gain or loss on market value of the financial instrument

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fusionario

disappearing company / acquired company

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Ganancias impositivas de ejercicios futuros

Future taxable income / Taxable income of future years

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Gastos activados

Capitalized expenses

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Gastos amparados

Supported expenses

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Gastos anticipados

Prepaid expenses

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Gastos por cobros del exterior

International collection expenses / International debt recovery expenses

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gravadas vs. no gragadas

taxed vs. untaxed

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haber social líquido

corporate liquid assets

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Hacienda pública acreedor por conceptos fiscales

Taxes payable

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Impuesto sobre beneficios anticipados o diferidos

Income tax, prepaid or deferred

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Deferred income tax derived from temporary differences between book and taxable income is recognized only when it can reasonably be presumed that they are going to generate a liability or a benefit, and there is no indication that this situation is going to change in such a way that those liabilities or benefits fail to materialize.

The foregoing is taken from the notes of a financial statement that I translated. The heading for this note is "Impuesto sobre la renta, anticipado o diferido - Income Tax, prepaid or deferred".

The following extract is taken from the 1997 edition of "Accounting Trends & Techniques":
Deferred income taxes reflect the net effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and accounts used for income tax purposes. (US GAAP)

The following paragraph is taken from the 2003 edition of "Accounting Trends & Techniques". (page 434)
"The Company uses the liability method in accounting for income taxes. Deferred tax assets and liabilities are recorded for temporary differences between the tax basis of assets and liabilities and their reported amounts in the financial statements, using statutory tax rates in effect for the year in which the differences are expected to revers. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is recorded to reduce the carrying amounts of deferred tax assets, unless it is more likely than not that such assets will be realized".

Impuesto sobre el Producto del Trabajo (ISPT)

Tax withholdings on employee earnings

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