Devengadas
English translation: (differences) arising; having arisen
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| 18:10 Jun 6, 2019 |
| Spanish to English translations [PRO] Bus/Financial - Accounting | |||||||
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|  Selected response from: Adrian MM. Austria | ||||||
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Answers
1 hr confidence: 
peer agreement (net): +1
peer agreement (net): +1accrued Explanation: 1.(of a benefit or sum of money) received or accumulated in regular or increasing amounts over time. "the accrued interest" 2.(of a charge or cost relating to work done but not yet invoiced) made provisions for at the end of a financial period. "accrued expenses" Reference: http://www.linguee.com/english-spanish/translation/accrued+e... |
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2 hrs confidence: peer agreement (net): +1
peer agreement (net): +1Accrued Explanation: " incurred" has a negative connotation in English; you incur debts, penalties, etc; but ' accrue' usually yields positive benefits and results; |
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2 hrs confidence: peer agreement (net): +1
peer agreement (net): +1Accrued "temporary differences in the year" Explanation: Barron's Dictionary of Accounting Terms has the following definition. Accrual accounting: recognition of revenue when earned and expenses when incurred. They are recorded at the end of the accounting period, even though cash has not been received or paid. Hope this helps. Reference: http://aicpa.org Reference: http://imcp.org.mx |
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5 hrs confidence: peer agreement (net): +2
peer agreement (net): +2| Diferencias temporarias (temporales) devengadas en el ejercicio Temporary (timing) differences arising over the year (or shorter accounting reference period) Explanation: Maybe 'tis I, but the devengadas suggests to me that the accountant may have conflated temporarias/ temporary with temporales/ timing. I am a bit surprised no one else has mentioned this point, but maybe someone can take this 'ball' and run with it. Las diferencias temporarias imponibles se reconocen en todos los casos excepto en aquellos excepcionales determinados por la normativa vigente, mientras que las diferencias temporarias deducibles se reconocen siempre que resulte [...] cofides.es Timing adjustments are posted in all cases, barring the exceptions laid down in the existing legislation, while deductible timing adjustments are recorded whenever they are likely to be offset by future positive taxable income. 'Accordingly, a taxable temporary difference arises in respect of the entire carrying amount of the goodwill' https://www.iasplus.com/en/standards/ias/ias12 Example sentence(s):
Reference: http://eng.proz.com/kudoz/spanish-to-english/accounting/1934... Reference: http://debitoor.es/glosario/que-son-las-diferencias-temporar... |
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15 mins confidence:
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