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Translation glossary: Financial

Creator:
Doru Voin
Doru Voin
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A&Ecan mean either Appropriation & Expense or Analysis & Evaluation. 
English
A&Pis an acronym for Administrative and Personnel. 
English
ABA (Accredited Business Accountant or Accredited Business Advisor)in the US, is a national credential conferred by Accreditation Council for Accountancy and Taxation to professionals who specialize in supporting the 
English
above par valueau-dessus de la parité 
English to French
above par valuepor encima de la paridad 
English to Spanish
ABSORPTION COSTINGis the method under which all manufacturing costs, both variable and fixed, are treated as product costs with non-manufacturing costs, e.g. selling an 
English
ABSORPTION VARIANCEis the variance from budgeted absorption costing of manufactured product. See also ABSORPTION COSTING. 
English
ACAT (Accreditation Council for Accountancy and Taxation)is a national organization established in 1973 as a non-profit independent testing, accrediting and monitoring organization. The Council seeks to iden 
English
ACBnormally refers to \'adjusted cost base.\' 
English
accès à une facilitéaccess to a facility 
French to English
accelerated depreciationamortissement accéléré 
English to French
accelerated depreciationamortizacion acelerada 
English to Spanish
ACCEPTANCEis a drawee\'s promise to pay either a TIME DRAFT or SIGHT DRAFT. Normally, the acceptor signs his/her name after writing \"accepted\" (or some other 
English
acceptance creditcrédit d\'acceptation 
English to French
acceptance creditcredito de aceptacion 
English to Spanish
accès à une facilitéacceso a un servicio 
French to Spanish
acceso a un servicioaccess to a facility 
Spanish to English
acceso a un servicioaccès à une facilité 
Spanish to French
access to a facilityaccès à une facilité 
English to French
access to a facilityacceso a un servicio 
English to Spanish
accords sur les produits de baseconvenios de productos basicos 
French to Spanish
accords sur les produits de basecommodity agreements 
French to English
ACCOUNT AGINGusually refers to the methods of tracking past due accounts in accounts receivable based on the dates the charges were incurred. Account aging can als 
English
ACCOUNT RECEIVABLEis a current asset representing money due for services performed or merchandise sold on credit. 
English
accountabilityresponsabilité financière 
English to French
accountabilityresponsabilitad/rendicion de cuentas 
English to Spanish
ACCOUNTANT\'S OPINIONis a signed statement regarding the financial status of an entity from an independent public accountant after examination of that entities records and 
English
ACCOUNTINGgenerally, when someone says \"accounting\" they are referring to the department, activity or individuals involved in the application of the accountin 
English
ACCOUNTING CONCEPTSare the assumptions underlying the preparation of financial statements, i.e., the basic assumptions of going concern, accruals, consistency and pruden 
English
ACCOUNTING EQUATIONis a mathematical expression used to describe the relationship between the assets, liabilities and owner\'s equity of the business model. The basic ac 
English
accounting identitiesidentités comptables 
English to French
accounting identitiesidentidades contables 
English to Spanish
ACCOUNTING PERIODis the time period for which accounts are prepared, usually one year. 
English
ACCOUNTS PAYABLE-TRADEis open accounts and note obligations due to the trade. 
English
ACCOUNTS RECEIVABLE LEDGERis the bookkeeping ledger in which all accounts for which cash assets owed to an organization is maintained. 
English
ACCRETIONis the adjustment of the difference between the price of a bond purchased at an original discount and the par value of the bond; or, asset growth thro 
English
accrual accountingcomptabilité d\'exercice 
English to French
accrual accountingcontabilidad en valores devengados 
English to Spanish
Accrual accountingComptabilité sur la base des droits et obligations 
English to French
ACCRUAL BASIS OF ACCOUNTINGis wherein revenue and expenses are recorded in the period in which they are earned or incurred regardless of whether cash is received or disbursed in 
English
ACCRUED ASSETSare assets from revenues earned but not yet received. 
English
accrued charges on allocationcommissions exigibles sur allocations 
English to French
accrued charges on allocationcargos devengados por asignacion 
English to Spanish
ACCRUED EXPENSESare expenses incurred during an accounting period for which payment is postponed. 
English
ACCRUED INCOMEis income earned during a fiscal period but not paid by the end of the period. 
English
ACCRUED INTERESTis interest earned but not paid since the last due date. 
English
accrued interest receivableintérêt échu à recevoir 
English to French
accrued interest receivableintereses devengados por cobar 
English to Spanish
ACCRUED LIABILITYare liabilities which are incurred, but for which payment is not yet made, during a given accounting period. Some examples in a manufacturing environm 
English
accrued to the date of liquidationéchu jusqu\'à la date de la liquidation 
English to French
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