Glosario y listas
Vocabulario de contabilidad en inglés
25 términos de contabilidad para registros, informes y auditorías, con el significado, el español y un ejemplo de cada uno.
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| Término | Significado | Español | Ejemplo |
|---|---|---|---|
| ledger | a record of all financial transactions | libro mayor | Every transaction is logged in the ledger. |
| balance sheet | a report of assets, liabilities and equity at a point in time | balance general | The balance sheet shows a strong cash position. |
| income statement | a report of revenue and expenses over a period | estado de resultados | The income statement shows a loss this quarter. |
| accounts payable | money a company owes to suppliers | cuentas por pagar | Accounts payable are due within 30 days. |
| accounts receivable | money owed to a company by clients | cuentas por cobrar | Accounts receivable increased this month. |
| reconciliation | checking that two sets of records match | conciliación | We do a bank reconciliation every month. |
| depreciation | the loss in value of an asset over time | depreciación | We depreciate equipment over five years. |
| journal entry | a record of a single transaction | asiento contable | She posted the journal entry this morning. |
| fiscal year | a company's 12 month accounting period | año fiscal | Our fiscal year starts in July. |
| audit trail | a record showing the history of a transaction | rastro de auditoría | Keep an audit trail for every refund. |
| accrual | recording income or expense before cash changes hands | devengado | We use accrual accounting, not cash basis. |
| cash basis | recording transactions only when cash moves | base de caja | Small businesses sometimes use cash basis accounting. |
| write-off | removing an asset or debt that won't be recovered | baja contable | We had to write off an unpaid invoice. |
| general ledger | the main record of all accounts | libro mayor general | Post the adjustment to the general ledger. |
| trial balance | a list of all ledger balances used to check accuracy | balance de comprobación | The trial balance didn't match, so we checked for errors. |
| invoice | a bill for goods or services | factura | Please send the invoice by Friday. |
| payable terms | the agreed timeline for paying an invoice | condiciones de pago | Our payable terms are net 30. |
| variance | the difference between budgeted and actual numbers | variación, desvío | There's a 10 percent variance in marketing spend. |
| closing the books | finalizing financial records for a period | cierre contable | We close the books on the fifth of each month. |
| cost center | a part of the business tracked for its costs | centro de costos | Each department is its own cost center. |
| capital expenditure | money spent on long-term assets | gasto de capital | The new equipment is a capital expenditure. |
| operating expense | the cost of running day-to-day operations | gasto operativo | Rent is an operating expense. |
| tax compliance | meeting all tax filing requirements | cumplimiento fiscal | An external firm handles our tax compliance. |
| financial statement | a formal report of a company's finances | estado financiero | The financial statements are reviewed quarterly. |
| net worth | assets minus liabilities | patrimonio neto | The company's net worth grew this year. |
Cómo usarlos en el trabajo
- Actually no significa actualmente. Usá currently para el estado actual: we're currently closing the books for the month.
- Balance en inglés tiene un sentido contable específico (balance sheet, account balance) cercano a saldo, pero balance general es balance sheet, no solo balance.
- Los informes contables en inglés prefieren términos exactos y repetidos en vez de sinónimos, la misma lógica que la escritura legal: una vez que llamás algo accounts payable, seguí llamándolo así.
Práctica
Multiple choice cloze (opción múltiple)
Elegí el término que encaja en el hueco.
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Preguntas
- ¿Cuál es la diferencia entre accounts payable y accounts receivable?
- Accounts payable es lo que vos debés. Accounts receivable es lo que te deben a vos. Direcciones opuestas de la misma idea.
- ¿Puedo practicar explicar informes financieros en inglés en clase?
- Sí, una clase de inglés para el trabajo puede recorrer tus informes reales y armar las frases que necesitás para presentarlos o discutirlos.
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