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| English to Spanish Accounting Translation Discuss best practices, ideas, models, accounting methods, theories, and tools to understand Spanish financial statements, bookkeeping, taxes, among other subjects. |
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#1 |
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Does anybody know the translation into neutral Spanish of these terms appearing in a balance sheet?
Deferred Long Term Liability Charges Minority Interest Negative Goodwill Thanks! Mariana ![]() |
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#2 |
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Forum User
Join Date: Jul 2006
Posts: 26
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Hi Mariana,
I would translate these phrases as following: Deferred long term charges: gastos diferidos a largo plazo minority interest: participación minoritaria negative goodwill: fondo de comercio negativo Piru |
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#3 |
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Join Date: Mar 2001
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Para mi es "Deferred Long Term Liability Charges" se traduce como "Cargos Diferidos por Contingencias de Largo Plazo"
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#4 |
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Gracias por las respuestas!!
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#5 |
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New Member
Join Date: Dec 2006
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Hello friends! En Espña traducimos 'Minority Interest' indistintamente por Intereses minoritarios o Socios externos. Éste último es el término acuñado por la normativa legal en tanto que Intereses minoritarios es el término tradicional y muy utilizado por los profesionales de la contabilidad, auditores, etc.
El 'Negative Goodwill' se conoce como Fondo de comercio negativo, si bien en el Balance consolidado de un grupo la normativa ha denominado a esta partida Diferencia negativa de consolidación (esto es, la diferencia que se manifiesta cuando el coste de la participación es inferior al valor contable de la misma). Espero haber ayudado a aclarar estos términos (y disculpen por la extensión; es mi primer mensaje en este foro). Saludos, Luca. |
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#6 | |
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New Member
Join Date: Aug 2006
Location: Mexico, D.F.
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Hello Mariana:
I translate "negative goodwill" as "CRÉDITO MERCANTIL ACREEDOR". Tom West, former ATA President, said that he thought it was an excellent translation. Saludos from Mexico City, Richard Cadena Quote:
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