Field and topic:
I am translating the annual report of a Spanish research foundation.
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Sample sentence:
I would like to know how to best translate the following found in the assets column of the balance sheet: 'Inmovilizado - inmovilizaciones materiales/inmateriales' and 'activo circulante'.
Also, can anyone can recommend any links for translating accounting terms?
Thanks much.
activo circulante: current assets
para "inmovilizaciones" encontr que se usa tambin como "inversiones" en espaol
http://europa.eu.int/eurodicautom/Controller
sigo, perdn, jejej
inmovilizado material: intangible assets
suerte!
Chaves - exact opposite, actually:
tangible assets (Fin) inmovilizado m material
intangible assets would be inmovilizados inmateriales
Thank you Chaves and Beardouk for your help. Chaves also mil gracias for the very useful link.:)
inmovilizado is also called fixed assets
Yo "activo circulante" lo suelo traducir como "working capital", por si te ayuda.
Hi
The balance sheet provides information about assets, liabilities and stockholder's equity of a company in a determined date. Every of this masses are systematicly detailed in this report.
Therefore, assets are grouped in two big cathegories:
Those which liquidity is less than one year are called "Current Assets" (Activo Circulante, Activo de Corto Plazo...), i.e. Cash (Efectivo), Accounts Receivable (Cuentas por Cobrar), Inventory (Inventario), etc.
The rest of the assets are called "Non-Current Assets" (Activo No Circulante, Activo Inmovilizado...), among which are Fixed Assets (Activo Fijo or Inmovilizado Material, it's up to the country), like Land (Terrenos), Furniture and Fixtures (Mobiliario y Equipo), etc. Other sub-cathegory of Non-current assets is Intangible Assets (Activos Intangibles or Inmovilizado Inmaterial), like Security Deposits and Goodwill (Crdito Mercantil).I hope it be usefull enough.
Regards
Gracias Kraputasky y Palomdra aunque este thread lo abr hace mucho tiempo, la informacin siempre viene bien.
un abrazo,
Maria