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TRADUCCIÓN DE CUENTAS DE CONTABILIDAD DE INGLÉS A ESPAÑOL

TRANSLATION OF ACCOUNTING TERMS FROM ENGLISH TO SPANISH
Audio
English terms Traducción al español
Number
Balance o Saldo Balance Sheet Accounts - Cuentas del Balance –
Normal Real accounts Cuentas permanentes
Assets Activos
Current Assets Activos Corrientes
DR Cash Efectivo
DR Petty Cash Caja Chica o Caja Menuda
DR Accounts Receivable Cuentas por Cobrar
CR Less: Allowance for Uncollectible Menos: Provisión para Cuentas
Accounts Incobrables
DR Inventory Inventario
DR Notes Receivable Documentos por Cobrar
DR Interest Receivable Interés por Cobrar
DR Supplies Suministros
Prepaid Advertising Publicidad Pagada por Adelantado, (puede
DR utilizar publicidad prepagadai)
DR Prepaid Insurance Seguro Prepagado
DR Prepaid Rent Renta Prepagada
DR Other Short Term Assets Otros Activos Corrientes
DR Investments - Short Term Inversiones a Corto Plazo

Fixed or Long Term Assets Activos Fijos o a Largo Plazo

DR Investments-Long Term Inversiones a Largo Plazo
DR Property, Plant & Equipment (PPE) Propiedad, Planta y Equipo (PPE)
DR Land Terreno
DR Land Improvements Mejoras al Terreno
DR Buildings Edificios
DR Equipment Equipo
CR Less: Accumulated Depreciation Menos: Depreciación Acumulada
DR Natural Resources Recursos Naturales
DR Intangible Assets Activos Intangibles
DR Patents Patentes
DR Copyrights Derechos de Autor
DR Trademarks Marcas Registradas
DR Franchises Franquicias
DR Goodwill Plusvalía
DR Other Long Term Assets (DR) Otros Activos a Largo Plazo (débito)
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Liabilities Pasivo, Deuda u Obligaciones

CR Accounts Payable Cuentas por Pagar
CR Notes Payable Documentos por Pagar
CR Unearned Revenue Ingreso no Devengado
CR Salaries Payable Salarios por Pagar
CR Interest Payable Interés por Pagar
CR Utilities payable Servicios Públicos por Pagar
CR Dividends Payable Dividendos por Pagar
CR Income Tax Payable Impuestos sobre Ingresos por Pagar
CR FICA Tax payable Aporte al Seguro por Pagar
CR Unemployment tax payable Impuesto por Desempleo por Pagar
CR Sales Tax Payable Impuesto sobre la Venta por Pagar
CR Contingent Liability Deuda Contingente
CR Warranty Liability Deuda por Garantías Estimadas
CR Bonds Payable Bonos por Pagar
CR Other long term assets (CR) Otros Activos a Largo Plazo (crédito)

Stockholders' Equity Patrimonio de los Accionistas

CR Common Stock Acciones Comunes
CR Preferred Stock Acciones Preferentes
CR Additional paid-in capital Capital Adicional Pagado
DR Less: Treasury Stock Menos: Acciones en Cartera
CR Retained Earnings Ganancias Retenidas
CR Unrealized Holding Gain - Other Ganancias no Realizadas - Otro Ingreso
Comprehensive Income Comprensivo o Abarcador
DR Unrealized Holding Loss – Other Pérdidas no Realizadas - Otro Ingreso
Comprehensive Income Comprensivo o Abarcador

Income Statement – Nominal Estado de Ingresos y Gastos –

accounts Cuentas nominales o temporales
CR Revenues Ingresos
CR Service Revenue Ingreso de Servicio
CR Sales Revenue Ingreso de Ventas (o Ventas)
DR Less: Sales Discounts Menos: Descuentos en Ventas
DR Less: Sales Returns Menos: Devoluciones de Ventas
DR Less: Sales Allowances Menos: Concesiones en Ventas
CR Interest Revenue Ingreso de Interés
CR Dividend Revenue Ingreso de Dividendos
CR Equity Income Ingreso por Patrimonio
CR Gain Ganancia
CR Unrealized Holding - Gain Ganancia no Realizada (pérdida)
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DR Expenses Gastos
DR Advertising Expense Gasto de Publicidad
DR Amortization Expense Gasto de Amortización
DR Bad Debt Expense Gasto de Cuentas incobrables
Costo de los Bienes vendidos, Costo de los
DR Cost of Goods Sold
Artículos Vendidos
DR Delivery Expense Gasto de Entrega
DR Depreciation Expense Gasto de Depreciación
DR Entertainment Expense Gastos de Entretenimiento
DR Income Tax Expense Gasto de Impuestos sobre Ingresos
DR Insurance Expense Gasto de Seguros
DR Interest Expense Gasto de Interés
DR Legal Fees Expense Gasto de Honorarios Legales
DR Payroll tax Expense Gasto de Impuestos de Nomina
DR Postage tax Expense Gasto de Franqueo
Gasto de Impuestos sobre la
DR Property tax Expense
Propiedad
DR Rent Expense Gasto de Renta o Alquiler
DR Repairs en maintenance Expense Gasto de Reparaciones y Mantenimiento
DR Research and Development Expense Gasto de Investigación y Desarrollo
DR Salaries Expense Gasto de Salario
Gasto de Honorarios por Servicios
DR Service fee Expense
Recibidos
DR Supplies Expense Gasto de Suministro
DR Utilities Expense Gastos de Servicios Públicos
DR Warranty Expense Gasto de Garantía
DR Loss Pérdida
DR Unrealized Holding - Loss Pérdida no Realizada

Net Income Ingreso Neto

Accounts reported in the Statement of Cuentas que se informan en el

Stockholders equity (nominal Estado de Patrimonio de los
accounts) Accionistas (Cuentas
temporales)
DR Dividends (in cash) Dividendos (en efectivo)
DR Stock Dividends Dividendos en Acciones
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AUDIO
NUMBER
OTHER TRANSLATIONS OTRAS TRADUCCIONES
Accountant Contador
Accounting Contabilidad
Certified public accountant (CPA) Contador Público Certificado
Internal Revenue Service (IRS) Servicio de Impuestos Internos
Teller Cajero de banco
Insurance Seguro
Bookkeeping Teneduría de libros
Credit Crédito
Debit Débito
Debt Deuda
Audit Auditoría
Premium Prima
Real Estate Bienes Raíces
Debtor Deudor
Creditor Acreedor
Earnings per share (EPS) Ganancia por acción
Expenditure Erogación
Profitability Rentabilidad, lucro
Ledger Libro Mayor
Entry Asiento o Entrada
Journal Libro Diario
Invoice Factura
Voucher Comprobante
Gross Profit Ingreso Bruto
Insolvency Insolvencia
Generally accepted accounting principles (GAAP) Principios de contabilidad generalmente aceptados
Accrued expenses Gastos
(GAAP)acumulados/devengados
Trial balances Balances de prueba
Limited Liability Company (LLC) Sociedad de responsabilidad limitada (SRL)
Profit and loss statement (P&L) Cuenta de pérdidas y ganancias
Bill Cuenta / billete
Bonds and coupons (B&C) Bonos y cupones
Shipping Envío
Freight Flete
Tax Impuesto
Exchange bureau Casa de Cambio
Currency Moneda, divisa 5

Coin Moneda
Money Dinero
Finance Finanzas / financiar
Financial Statement Estados Financieros
Profitable Rentable
Accrual Devengo
Held-to-maturity Investments Inversiones mantenidas hasta el vencimiento
Deadline Fecha límite
Outgoings Gastos
Accounted Contabilizado
Adjusted Equilibrado
Administered Administrado
Allocated Asignado
Analyzed Analizado
Appraised Evaluado
Approved Aprobado
Assessed Juzgado
Audited Auditado
Balanced Equilibrado
Budgeted Presupuestado
Calculated Calculado
Cashed Cobrado
Certified Certificado
Charged Cargado
Claimed Reclamado
Closed Cerrado
Collected Recogido
Complied Cumplido
Controlled Revisado / controlado
Coordinated Coordinado
Corrected Corregido
Credited Acreditado
Depreciated Depreciado
Directed Dirigido
Distributed Repartido
Entered Ingresado
Examined Examinado
Expended Gastado 6

Financed Financiado
Fixed Fijado / fijo
Forecasted Pronosticado
Identified Identificado
Inventoried Inventariado
Investigated Investigado
Invoiced Facturado
Justified Justificado
Managed Administrado
Organized Organizado
Paid Pagado
Planned Planificado
Posted Registrado / contabilizado
Prepared Preparado
Processed Procesado
Projected Proyectado
Received Recibido
Reconciled Reconciliado
Recorded Grabado
Recovered Recuperado
Reported Informado / reportado
Researched Investigado
Reviewed Revisado
Standardized Estandarizado
Taxed Gravado
Traced Trazado
Tracked Rastreado
Verified Verificado
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1. Accountant 49. Corrected

2. Accounted 50. Cost of Goods Sold
3. Accounting 51. Credit
4. Accounts Payable 52. Credited
5. Accounts Receivable 53. Creditor
6. Accounts reported in the Statement of 54. Currency
Stockholders equity (nominal accounts) 55. Current Assets
7. Accrual 56. Deadline
8. Accrued expenses 57. Debit
9. Accumulated Depreciation 58. Debt
10. Additional paid-in capital 59. Debtor
11. Adjusted 60. Delivery Expense
12. Administered 61. Depreciated
13. Advertising Expense 62. Depreciation Expense
14. Allocated 63. Directed
15. Allowance for Uncollectible Accounts 64. Distributed
16. Amortization Expense 65. Dividend Revenue
17. Analyzed 66. Dividends (in cash)
18. Appraised 67. Dividends Payable
19. Approved 68. Earnings per share (EPS)
20. Assessed 69. Entered
21. Assets 70. Entertainment Expense
22. Audit 71. Entry
23. Audited 72. Equipment
24. Bad Debt Expense 73. Equity Income
25. Balance Sheet Accounts - Real accounts 74. Examined
26. Balanced 75. Exchange bureau
27. Bill 76. Expended
28. Bonds and coupons (B&C) 77. Expenditure
29. Bonds Payable 78. Expenses
30. Bookkeeping 79. FICA Tax payable
31. Budgeted 80. Finance
32. Buildings 81. Financed
33. Calculated 82. Financial Statement
34. Cash 83. Fixed
35. Cashed 84. Fixed or Long Term Assets
36. Certified 85. Forecasted
37. Certified public accountant (CPA) 86. Franchises
38. Charged 87. Freight
39. Claimed 88. Gain
40. Closed 89. Generally accepted accounting principles
41. Coin (GAAP)
42. Collected 90. Goodwill
43. Common Stock 91. Gross Profit
44. Complied 92. Held-to-maturity Investments
45. Contingent Liability 93. Identified
46. Controlled 94. Income Statement – Nominal accounts
47. Coordinated 95. Income Tax Expense
48. Copyrights 96. Income Tax Payable
97. Insolvency 150. Projected 8
98. Insurance 151. Property tax Expense
99. Insurance Expense 152. Property, Plant & Equipment (PPE)
100. Intangible Assets 153. Real Estate
101. Interest Expense 154. Received
102. Interest Payable 155. Reconciled
103. Interest Receivable 156. Recorded
104. Interest Revenue 157. Recovered
105. Internal Revenue Service (IRS) 158. Rent Expense
106. Inventoried 159. Repairs en maintenance Expense
107. Inventory 160. Reported
108. Investigated 161. Research and Development Expense
109. Investments - Short Term 162. Researched
110. Investments-Long Term 163. Retained Earnings
111. Invoice 164. Revenues
112. Invoiced 165. Reviewed
113. Journal 166. Salaries Expense
114. Justified 167. Salaries Payable
115. Land 168. Sales Allowances
116. Land Improvements 169. Sales Discounts
117. Ledger 170. Sales Returns
118. Legal Fees Expense 171. Sales Revenue
119. Liabilities 172. Sales Tax Payable
120. Limited Liability Company (LLC) 173. Service fee Expense
121. Loss 174. Service Revenue
122. Managed 175. Shipping
123. Money 176. Standardized
124. Natural Resources 177. Stock Dividends
125. Net Income 178. Stockholders' Equity
126. Notes Payable 179. Supplies
127. Notes Receivable 180. Supplies Expense
128. Organized 181. Tax
129. Other Long Term Assets (credit) 182. Taxed
130. Other Long Term Assets (debit) 183. Teller
131. Other Short Term Assets 184. Traced
132. Outgoings 185. Tracked
133. Paid 186. Trademarks
134. Patents 187. Treasury Stock
135. Payroll tax Expense 188. Trial balances
136. Petty Cash 189. Unearned Revenue
137. Planned 190. Unemployment tax payable
138. Postage tax Expense 191. Unrealized Holding - Gain
139. Posted 192. Unrealized Holding - Loss
140. Preferred Stock 193. Unrealized Holding Gain - Other
141. Premium Comprehensive Income
142. Prepaid Advertising 194. Unrealized Holding Loss – Other
143. Prepaid Insurance Comprehensive Income
144. Prepaid Rent 195. Utilities Expense
145. Prepared 196. Utilities payable
146. Processed 197. Verified
147. Profit and loss statement (P&L) 198. Voucher
148. Profitability 199. Warranty Expense
149. Profitable 200. Warranty Liability
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