Translation glossary: Financial Statements

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acciones completamente desembolsadasfully-paid shares 
Spanish to English
accionistas por desembolsos exigidoscalled-up share capital 
Spanish to English
accionistas por desembolsos no exigidosuncalled (share) capital 
Spanish to English
acreedores a corto plazocreditors - (amounts falling) due within one year 
Spanish to English
acreedores a largo plazocreditors - (amounts falling) due after (more than) one year 
Spanish to English
acreedores comercialestrade creditors / accounts payable 
Spanish to English
activarse como obra en cursocapitalize as work in progress 
Spanish to English
activo circulantecurrent assets 
Spanish to English
ajustes por periodificaciónaccruals and deferred income (liabilities) 
Spanish to English
ajustes por periodificaciónprepayments and accrued income (assets) 
Spanish to English
ajustes por periodificaciónaccruals and prepayments 
Spanish to English
amortizabledepreciable 
Spanish to English
amortización acumuladaaccumulated depreciation 
Spanish to English
antic. de inmovi. materialprepayments for tangible (fixed) assets 
Spanish to English
aprovisionamientossupplies 
Spanish to English
balance analítico de saldosanalytical trial balance 
Spanish to English
base imponible(gross) tax base 
Spanish to English
base imponible positivapositive tax base 
Spanish to English
capital no desembolsadouncalled capital / reserve capital 
Spanish to English
capital suscritosubscribed (share) capital 
Spanish to English
capital totalmente desembolsadofully-paid (share) capital 
Spanish to English
cargas socialessocial security contributions 
Spanish to English
clientes, efectos comercialesbills receivable from customers 
Spanish to English
cuadro de financiaciónstatement of source and application of funds (UK) 
Spanish to English
cuadro de financiaciónstatement of changes in financial position (US) 
Spanish to English
cuenta de pérdidas y gananciasprofit and loss account (UK) 
Spanish to English
cuenta de resultadosprofit and loss account (UK) 
Spanish to English
cuenta de resultadosincome statement (US) 
Spanish to English
cuenta puente transferenciabridge account transfer 
Spanish to English
cuentas anualesannual accounts 
Spanish to English
cuotas participativas con derechos económicos, no políticosshares with economic rights, but not voting rights 
Spanish to English
desembolsos pendientes sobre acciones no exigidosuncalled share capital 
Spanish to English
desviacionesvariances 
Spanish to English
deudorestrade debtors / receivables / accounts receivable 
Spanish to English
deudores por subvenciones concedidasgrants receivable 
Spanish to English
diferencias negativas de cambioexchange losses 
Spanish to English
diferencias positivas de cambioexchange gains 
Spanish to English
dotación amortización inmovilizadoallowance for fixed asset depreciation 
Spanish to English
efectos a pagarbills payable 
Spanish to English
efectos descontadosdiscounted bills 
Spanish to English
epígrafe contableaccount heading 
Spanish to English
estado de resultadosincome statement (US) 
Spanish to English
estado de resultadosprofit and loss account (UK) 
Spanish to English
estados financierosfinancial statements 
Spanish to English
existenciasstocks 
Spanish to English
fondos propioscapital and reserves 
Spanish to English
gastos a distribuir en varios ejerciciosdeferred expense/debit/asset 
Spanish to English
gastos de establecimientostart-up costs 
Spanish to English
gastos de explotaciónoperating expenses 
Spanish to English
gastos e ingresos excepcionalesexceptional items 
Spanish to English
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