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67 Cards in this Set
- Front
- Back
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gerente
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manager
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estar al tonto
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be vigilant, be aware
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ingresos brutos
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gross income
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ingresos netos
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net income
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prestacion de servicios
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provision of services
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gastos
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expenses
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el flujo de efectivo
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cash flow
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activo
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asset
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entrega
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delivery
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disminución
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reduction
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ganancias
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gains
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perdidas
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losses
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emprender
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to undertake
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contabilidad
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accounting
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contaduría
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accounts department, accountancy
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fiable
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reliable
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rama
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branch
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costos
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operating costs
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impuesto
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tax
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presupuesto
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budget; (price) estimate
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auditoría
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audit; auditing firm
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contable
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accountant
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contador
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accountant
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contador titulado
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chartered accountant
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contador fiscal
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tax accountant
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fisco
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treasury (IRS)
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erario
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treasury; public funds
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hacienda
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estate
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partida-doble
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double entry
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deudor
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debtor
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acreedor
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creditor
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constar
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to be recorded, stated
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asentar
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to enter (financial data)
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estados contables
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financial statements
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recoleccion de los datos
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data collection
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factura
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invoice, bill
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recibo
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receipts
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pagares
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promissory notes
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comprobación
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verification, checking
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saldo deudor
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debit balance
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saldo acreedor
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credit balance
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diario
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log book of expenses
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libro mayor
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ledger
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estados financieros
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financial statements
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balance general
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balance sheet
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patrimonio
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wealth, assets
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balance de situacion
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interim balance statement
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estado de posicion
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position status
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estado de condicion financiera
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financial condition status
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estado de ganancias y perdidas
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statement of profit and loss
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estado de ganancias retenidas
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statement of retained earnings
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estado de flujo de caja
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cash flow statement
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estado de efectivo
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cash status
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compraventa
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buying and selling
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inversion
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investment
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los activos, los pasivos, y el patrimonio
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assets, liabilities, and equity
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ecuacion contable
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accounting equation
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activos = pasivos + patrimonio (o capital)
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assets = liabilities + equity (or capital)
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capital pagado o contribuido
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capital paid or contributed
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activos = pasivos + capital pagado + ganancias retenidas
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assets = liabilities + paid-in capital + retained earnings
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activos = pasivos + capital pagado + ingresos - gastos
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assets = liabilities + paid-in capital + income - expenditure
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derechos y obligados
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rights and obligations
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periodo o ejercicio
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period or exercise??
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caja y banco
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cash and bank
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cuentas por cobrar
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accounts receivable
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recaudar
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to collect
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pago en efecto
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payment in effect
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