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  1. #1
    Luciano
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    Red face Negative Goodwill

    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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    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

  3. #3
    IUS
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    Arrow Deferred Long Term Liability Charges

    Para mi es "Deferred Long Term Liability Charges" se traduce como "Cargos Diferidos por Contingencias de Largo Plazo"

  4. #4
    Luciano
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    Gracias por las respuestas!!

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    Default Same accounting terms in spanish

    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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    Default Negative goodwill

    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 Originally Posted by Mariana E.
    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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