GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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11:41 Aug 12, 2020 |
Spanish to English translations [PRO] Accounting / FINANCIAL STATEMENT | |||||
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| Selected response from: patinba Argentina Local time: 08:22 | ||||
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Summary of answers provided | ||||
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4 +1 | short term bonds or guarantees |
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4 | short term deposit |
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4 | short term security deposit |
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3 | surety and guaranty items, short term. |
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fianzas a corto plazo short term bonds or guarantees Explanation: pero no securities, diría yo. parecen ser depósitos en garantía. |
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surety and guaranty items, short term. Explanation: Ordinarily, fianzas a corto plazo would be "surety and guaranty liabilities". However in this instance they appear to be on the asset side, and thus should be translated as "surety and guaranty items, short term". (They are "items" (credit items), not "liabilities".) Accordingly, the translation of the entire sentence (more context would be helpful) should be as follows: The balance [(in the stated account)] as of December 31, 2018 mainly relates to short-term surety and guaranty items which are credit assets attributable to subsidiaries. |
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short term deposit Explanation: Short term deposit refers to an amount of money placed in a bank or financial institution for a term no longer than one year. A short term deposit will usually earn a fixed rate of interest. Reference: http://https://www.financialadvisory.com/dictionary/term/sho... |
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short term security deposit Explanation: La fianza en el ámbito de la contabilidad financiera queda definida por el Plan General de Contabilidad, en su 5ª parte: Definiciones y Relaciones Contables, como el efectivo entregado o recibido como garantía del cumplimiento de una obligación, a un plazo determinado. El PGC distingue entre fianzas recibidas y constituidas (entregadas). En el primer caso constituyen un pasivo para la sociedad, dado que hay una obligación de devolución, una vez cumplida la obligación garantizada, en el segundo caso por el contrario, constituye un activo para la empresa, dado que si cumple con el compromiso garantizado, tendrá derecho a la devolución del importe entregado en su momento. Fuente: https://guiasjuridicas.wolterskluwer.es/Content/Documento.as... A security deposit is a sum of money held in trust[1] either as an initial part-payment in a purchasing process (often used to prevent the seller selling an item to someone else during an agreed period of time while the buyer verifies the suitability of the item, or arranges finance) - also known as an earnest payment, or else, in the course of a rental agreement to ensure the property owner against default by the tenant[1] and for the cost of repair in relation to any damage explicitly specified in the lease and that did in fact occur. Source: Wikipedia. |
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