Translation glossary: Contabilidad

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Acciones comunesOrdinary shares 
Spanish to English
Acciones preferentesPreferred shares 
Spanish to English
ActivoAssets 
Spanish to English
Activo circulanteCurrent assets 
Spanish to English
Activo de largo plazoLong term assets 
Spanish to English
Activo diferidoDeferred assets 
Spanish to English
Activo fijoFix assets 
Spanish to English
Activos financierosFinancial assets 
Spanish to English
Activos intangiblesIntangible assets 
Spanish to English
Actualización del capital contableRestatement of stockholders equity 
Spanish to English
Alternativas mutuamente excluyentesMutually exclusive alternatives 
Spanish to English
AmortizaciónAmortization 
Spanish to English
AnualidadAnnuity 
Spanish to English
Aumento en cuentas por cobrarIncrease in accounts receivables 
Spanish to English
Aumento en cuentas por cobrar de largo plazoIncrease in long term receivables 
Spanish to English
Aumento en cuentas por pagarIncrease in accounts payables 
Spanish to English
Aumento en inventarioIncrease in inventory 
Spanish to English
Aumento en pagos anticipadosIncrease in prepaid expenses 
Spanish to English
Balance generalBalance sheet 
Spanish to English
Capital contableStockholders\' equity or networth 
Spanish to English
Capital de trabajoWorking capital 
Spanish to English
Capital de trabajoWorking capital 
Spanish to English
Capital de trabajo netoNet working capital 
Spanish to English
Capital empleadoCapital employed 
Spanish to English
Capital socialCommon stock 
Spanish to English
Ciclo de conversión del efectivoCash cycle 
Spanish to English
Ciclo de operaciónOperating cycle 
Spanish to English
Contador ...... , Certified Accountant 
Spanish to English
Costo anual equivalenteAnnual equivalent cost 
Spanish to English
Costo de capital ó Costo de capital promedio ponderadoCost of capital or Weighted average cost of capital 
Spanish to English
Costo de oportunidadOpportunity cost 
Spanish to English
Costo de ventas o Costo de lo vendidoCost of sales or Cost of goods sold 
Spanish to English
Costo integral de financiamientoComprehensive financial cost 
Spanish to English
Créditos con costo financieroLiabilities with financial cost 
Spanish to English
Cuentas por cobrarAccounts receivable 
Spanish to English
Cuentas por cobrar de largo plazoLong term receivables 
Spanish to English
Cuentas por pagarAccounts payable 
Spanish to English
Días carteraDays accounts receivable 
Spanish to English
Decisión de compra o fabricaciónMake or buy decision 
Spanish to English
Decisión de compra o rentaBuy or lease decision 
Spanish to English
Decisiones de reemplazoReplacement decisions 
Spanish to English
DepreciaciónDepreciation 
Spanish to English
Depreciación acumuladaAccumulated depreciation 
Spanish to English
Depreciación y amortizaciónDepreciation and amortization 
Spanish to English
Deuda de largo plazoLong term debts 
Spanish to English
Días inventarioDays inventory 
Spanish to English
Días proveedoresDays accounts payable 
Spanish to English
Documentos por cobrarNotes receivable 
Spanish to English
Documentos por pagarNotes payable 
Spanish to English
Efectivo e inversiones temporales al final del periodoCash and cash equivalents at the end of the period 
Spanish to English
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