Terms and text shown below represent trados.alicante’s contributions to TermWiki.com, a free terminology website and knowledge resource for the translation community.
An internal control, no matter how well designed and operated, cannot guarantee that an entity’s objectives will be met because of inherent limitations in all internal control systems.
Un control interno, no importa cuán bien diseñado y operado, no puede garantizar que se cumplirán los objetivos de la entidad debido a las limitaciones inherentes en todos los sistemas de control interno.
An approximation of a financial statement element. Estimates are included in historical financial statements because some amounts are uncertain pending outcome of future events and relevant data about events that have occurred cannot be accumulated on a ...
Una aproximación de un elemento de los Estados financieros. Las estimaciones están incluidas en los Estados financieros históricos porque algunas cantidades son inciertos espera resultado de eventos futuros y no pueden ser acumulados datos relevantes acerca ...
A qualified opinion. An auditor can qualify the audit opinion for both departures from U.S. GAAP in the financial statements and restrictions on the scope of the audit. The opinion paragraph of the qualified report is worded "In our opinion, except for..."
A qualified opinion. An auditor can qualify the audit opinion for both departures from U.S. GAAP in the financial statements and restrictions on the scope of the audit. The opinion paragraph of the qualified report is worded "In our opinion, except for..."
Total liabilities divided by total shareholders' equity This is a measure of the cushion available to creditors should the firm be forced to liquidate The ratio is sometimes calculated by dividing total long-term debt by shareholders' equity
Total pasivo dividido por patrimonio neto total es una medida del amortiguador disponible a los acreedores de la empresa debe ser forzada a liquidar la relación a veces se calcula dividiendo el total de la deuda a largo plazo por patrimonio
A legal procedure whereby property used as security for debt is sold to satisfy the debt in the event of default in payment of the mortgage note or default of other terms in the mortgage document.
Se vende un procedimiento legal por el que la propiedad utiliza como seguridad para deuda para saldar la deuda en caso de impago de la nota de hipoteca o defecto de otros términos en el documento de la hipoteca.
This usually refers to firms, where it is defined as the value of the firm’s output minus the value of all its inputs purchased from other firms. It is therefore a measure of the profit earned by a particular firm plus the wages it has paid. As a rule, the ...
Generalmente se refiere a las empresas, donde se define como el valor de la producción de la empresa menos el valor de todas sus entradas de compra de otras empresas. Por lo tanto es una medida de los beneficios obtenidos por una empresa particular además de ...
A financial institution created to "promote and foster the integration of the Andean region. " It acts as a development bank for Latin America.
A financial institution created to "promote and foster the integration of the Andean region. " It acts as a development bank for Latin America.
An action, such as a step performed as part of an audit program or as part of the client's internal controls.
Una acción, como un paso realizado como parte de un programa de auditoría o como parte de los controles internos del cliente.
A political body in which the US and EU seek to cooperate to advance economic integration between the two.
Un cuerpo político en el que los Estados Unidos y la UE buscan cooperar para avanzar en la integración económica entre los dos.
Payments that are made without any good or service being received in return. Much public spending goes on transfers, such as pensions and welfare benefits. Private-sector transfers include charitable donations and prizes to lottery winners.
Pagos que se realizan sin ningún bien o servicio se recibe a cambio. Mucho gasto público va en transferencias, tales como las pensiones y prestaciones sociales. Las transferencias del sector privado incluyen donaciones caritativas y premios a ganadores de la ...