Glossary entry (derived from question below)
Spanish term or phrase:
Los saldos de Deudores, Acreedores, contraídos
English translation:
Foreign currency debit and credit balances
Added to glossary by
Richard Cadena
Feb 10, 2006 23:49
18 yrs ago
7 viewers *
Spanish term
Accuracy & Attention to Detail
Native in: English 
Works in: French to English, Spanish to English, Italian to English, and 2 more.
Los saldos de Deudores, Acreedores, contraídos
Spanish to English
Bus/Financial
Finance (general)
Abbreviated Annual Report
Context:
m) Transacciones en moneda extranjera
Las transacciones en moneda extranjera se valoran al tipo de cambio vigente en la fecha de la operación.
Los saldos de Deudores, Acreedores, contraídos en moneda extranjera y no cancelados, se contabilizan por el contravalor en euros, según cotización al cierre del ejercicio.
Las diferencias, si son positivas, hasta tanto la deuda no haya sido cancelada, se anotan en la Cta. 136 (Diferencias Positivas en Moneda Extranjera), trasladándose al liquidarse los créditos o débitos a la Cta. 768 (Diferencias Positivas de Cambio). Si son negativas, se trasladan directamente a la Cta. 668 (Diferencias Negativas de Cambio).
La tesorería en moneda extranjera se valora al cierre del ejercicio al tipo de cambio vigente, imputándose al resultado las diferencias positivas o negativas que se hubieran puesto de manifiesto.
m) Transacciones en moneda extranjera
Las transacciones en moneda extranjera se valoran al tipo de cambio vigente en la fecha de la operación.
Los saldos de Deudores, Acreedores, contraídos en moneda extranjera y no cancelados, se contabilizan por el contravalor en euros, según cotización al cierre del ejercicio.
Las diferencias, si son positivas, hasta tanto la deuda no haya sido cancelada, se anotan en la Cta. 136 (Diferencias Positivas en Moneda Extranjera), trasladándose al liquidarse los créditos o débitos a la Cta. 768 (Diferencias Positivas de Cambio). Si son negativas, se trasladan directamente a la Cta. 668 (Diferencias Negativas de Cambio).
La tesorería en moneda extranjera se valora al cierre del ejercicio al tipo de cambio vigente, imputándose al resultado las diferencias positivas o negativas que se hubieran puesto de manifiesto.
Proposed translations
(English)
Proposed translations
+3
1 hr
Spanish term (edited):
Los saldos de Deudores, Acreedores, contra�dos
Selected
Foreign currency debit and credit balances
The word "contracted" is not necessary in English. This also follows along the line of other terms involving "foreign currency".
foreign currency balance
foreigh currency forwards or forward contracts
foreign currency hedges
foreign currency monetary asset and liability balances
In all of these terms, it is automatically understood that they were contracted in a foreign currency.
Reference: Accounting Trends & Techniques published by the AICPA every year. I have all of them dating back to 1996.
Hope this helps.
Practically 17 years experience translating for Mexico City based accounting firms, banks, brokerage firms, law firms, Instituto Mexicano de Contadores Públicos, A. C., etc.
Former ESL/EFL teacher at UNAM & IPN
Resident of Mexico City since February 1966
foreign currency balance
foreigh currency forwards or forward contracts
foreign currency hedges
foreign currency monetary asset and liability balances
In all of these terms, it is automatically understood that they were contracted in a foreign currency.
Reference: Accounting Trends & Techniques published by the AICPA every year. I have all of them dating back to 1996.
Hope this helps.
Practically 17 years experience translating for Mexico City based accounting firms, banks, brokerage firms, law firms, Instituto Mexicano de Contadores Públicos, A. C., etc.
Former ESL/EFL teacher at UNAM & IPN
Resident of Mexico City since February 1966
Reference:
4 KudoZ points awarded for this answer.
Comment: "Thank you!"
+1
12 mins
Xenia Wong
Native in Spanish
&
English
Specializes in field
Excellence-promptness-guarantee-20 yrs.
Native in: Spanish 
, English
Works in: English to Spanish, Spanish to English
Related KudoZ points
:
286
Spanish term (edited):
Los saldos de Deudores, Acreedores, contra�dos
debtors and creditors balances contracted in foreign currency ...
Según contexto.
15 mins
Spanish term (edited):
Los saldos de Deudores, Acreedores, contra�dos
balances of debts and credits in foreign currency
is much simpler and more understandable than attempting to stay closer to the original, such as "balances of debtors and creditors, contracted in foreign currencies.."
1 hr
Spanish term (edited):
Los saldos de Deudores, Acreedores, contra�dos
debit and credit balances incurred
sug.
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Note added at 1 hr (2006-02-11 01:35:11 GMT)
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...incurred by foreign currency(exchange)are recorded using the exchange rate in euros, according to the quoted exchange rate at the end of the period
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Note added at 3 hrs (2006-02-11 03:13:50 GMT)
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or debit and credit balances resulting from foreign currency (fluctuations)
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Note added at 1 hr (2006-02-11 01:35:11 GMT)
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...incurred by foreign currency(exchange)are recorded using the exchange rate in euros, according to the quoted exchange rate at the end of the period
--------------------------------------------------
Note added at 3 hrs (2006-02-11 03:13:50 GMT)
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or debit and credit balances resulting from foreign currency (fluctuations)
16 hrs
Spanish term (edited):
Los saldos de Deudores, Acreedores, contra�dos
Receivable{[s} and Payable{s} balances logged
Long BE form: balances of accounts receivable and payable contracted-
Certain receivable and payable balances also arise when customers or broker-dealers fail to pay for securities purchased or fail to deliver securities sold, ...
Certain receivable and payable balances also arise when customers or broker-dealers fail to pay for securities purchased or fail to deliver securities sold, ...
Reference:
http://www.proz.com/kudoz/178269
www.ml.com/annualmeetingmaterials/ annrep00/ar/balance-sheet.htm
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