ProZ.com virtual conference for remote interpreters

Discover how to become a successful remote interpreter with ProZ.com’s remote interpreting conference!

Click for Full Participation

Glossary entry

Spanish term or phrase:

contrapartida

English translation:

offsetting entry

Added to glossary by Brenda Joseph
May 18, 2008 16:47
16 yrs ago
63 viewers *
Spanish term

contrapartida

Spanish to English Bus/Financial Accounting
Evidentemente tengo un problema con esta palabra porque ya lo pregunté una vez en proz, pero sigo sin entenderlo. Son las notas a estados contables, en la secció nde Requisitos patrimoniales exigidos por la Comisión Nacional de Valores (Argentina):

- Patrimonio neto exigido por la CNV
- Patrimonio neto de la Sociedad
- Excedente

- Contrapartida mínima exigida en el Activo por la CNV

- Bonos
- Inmueble sito en XX
- Excedente

La contrapartida se conforma de la siguiente manera:
a) Títulos públicos depositados en Caja de Valores
b) Inmueble sito en XX

Datos del inmueble afectado a la garantía:
XXX

Entonces no sé si contrapartida es "balancing entry" o dirctamente "guarantee" o alguna otra opción...

Proposed translations

1 hr
Selected

offsetting entry

1998 AUDIT: Budget... owed to the Treasury (including the disallowances to be collected which are shown as an offsetting entry on the asset side of the balance sheet). ...
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "Thank you Marian!"
1 hr

ofsetting entry

Reference:
Tom West's Dictionary

Barron's Dictionary of Finance and investment terms has the following definition as well:

OFFSET
Accounting: Amount euqliing of counterbalancing another amount on the opposite side of the same ledger or the ledger of anothe account.

Hope this helps.
More than 19+ years of translating for Mexico City based member firms of international accounting firms and financial entities in general.

Something went wrong...
+1
1 hr

balancing entry

Oxford + 23 years of experience in business.
Peer comment(s):

agree Dunkel : this is right
51 mins
Thanks, Dunkel
Something went wrong...
2 hrs

counter entry

Slightly different than an offsetting or balancing entry. An example is accumulated depreciation. It is shown as a negative to the assets rather than a liability offset.

So under the proposed treatment, imports increase with the counter-entry in reserve assets. The BOP transactions and the balance sheet of country A would be ...
unstats.un.org/unsd/nationalaccount/AEG/papers/m4CurrencyUnionsExample.pdf
Something went wrong...
6 hrs

balancing item

otra opción que aparece en el glosario que uso para "balancing/adjusting entry"
item: cuenta
entry: asiento
fijate en el documento que estás traduciendo.
Something went wrong...
Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search