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Ingles Tecnico I - Oraciones

The document discusses key concepts related to balance sheets, including assets, liabilities, and equity. It defines various types of assets such as current assets, long-term assets, tangible assets, and intangible assets. It also discusses the classification and valuation of specific assets like inventory, prepaid expenses, and accumulated depreciation. The document notes that a balance sheet, also called a statement of financial position, provides information on a company's assets, liabilities, and stockholders' equity.

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Juan Cuadros
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199 views

Ingles Tecnico I - Oraciones

The document discusses key concepts related to balance sheets, including assets, liabilities, and equity. It defines various types of assets such as current assets, long-term assets, tangible assets, and intangible assets. It also discusses the classification and valuation of specific assets like inventory, prepaid expenses, and accumulated depreciation. The document notes that a balance sheet, also called a statement of financial position, provides information on a company's assets, liabilities, and stockholders' equity.

Uploaded by

Juan Cuadros
Copyright
© © All Rights Reserved
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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SENTENCES

1.- Consolidated financial statements are the combined financial statements of a parent
company and its subsidiaries.

2.- balance sheet is one of the major financial statements used by accountants and business
owners.

3.- The statement of financial position is another name for the balance sheet.

4.- Assets are sometimes defined as resources or things of value that are owned by a company.

5.- Current assets are generally listed first on a company's balance sheet and will be presented
in the order of liquidity.

6.- Marketable securities are financial instruments that are very liquid and can be quickly
converted into cash at a reasonable price.

7.- Notes receivable is an asset of a company, bank or other organization that holds a written
promissory note from another party.

8.- The loans and accounts receivable, and the financial assets held to maturity are recorded
by their amortized costs in accordance with method effective

9.- Inventory serves as a buffer between a company's sales of goods and its production or
purchase of godos.

10.- Prepaid expenses are future expenses that have been paid in advance.

11.- A long-term asset is an asset that will not turn into cash or be consumed within one year of
the date shown in the heading of the balance sheet.

12.-A lot of people have investments in the business world

13.- Fixed assets are usually reported on the balance sheet as property, plant and equipment.

14.- Accumulated depreciation is the total amount of a plant asset's cost that has been
allocated to depreciation expense since the asset was put into service.

15.- An intangible asset is an asset that you cannot touch.

16.- A liability is an obligation and it is reported on a company's balance sheet.

17.- We have to take care about Bank loans

18.- The stockholders' equity account that reports the par or stated value of the issued shares
of common stock. If the common stock does not have a par or stated value, this account will
report the amount received when the shares of common stock were issued.

19.- amortization is similar to depreciation and depletion.

20.- The income statement is a key financial statement which reports on a company's
profitability during a relatively short period of time such as the past year, month, 13 weeks.
TRADUCTIONS

1.- Los estados financieros consolidados son los estados financieros


combinados de una sociedad matriz y sus filiales.
2.- balance es uno de los principales estados financieros utilizados por los
contadores y propietarios de negocios.
3.- El estado de situacin financiera es otro nombre para el balance.
4.- A veces los activos se definen como recursos o cosas de valor que son
propiedad de una empresa.
5.- Los activos corrientes generalmente se enumeran primero en el
balance de la empresa y se presentan en el orden de la liquidez.
6.- Los valores negociables son instrumentos financieros que son muy
lquidos y pueden convertirse rpidamente en efectivo a un precio
razonable.
7.- Notas a cobrar es un activo de una empresa, banco u otra organizacin
que posee un pagar escrito de otra parte.
8.- Los prstamos y cuentas por cobrar y los activos financieros
mantenidos hasta su vencimiento se registran por sus costos amortizados
de acuerdo con el mtodo vigente
9.- Inventario sirve como un amortiguador entre las ventas de una
empresa de bienes y su produccin o compra de godos.
10.- Los gastos pagados por adelantado son gastos futuros que se han
pagado por adelantado.
11.- Un activo a largo plazo es un activo que no se convertir en efectivo ni
se consumir en el plazo de un ao a partir de la fecha que figura en el
epgrafe del balance.
12.-Mucha gente tiene inversiones en el mundo de los negocios
13.- Los activos fijos generalmente se presentan en el balance general
como propiedades, planta y equipo.
14.- La depreciacin acumulada es la cantidad total del costo del activo de
la planta que se ha asignado al gasto de depreciacin desde que el activo
fue puesto en servicio.
15.- Un activo intangible es un activo que no puedes tocar.
16.- Un pasivo es una obligacin y se informa en el balance de la empresa.
17.- Tenemos que cuidar los prstamos bancarios
18.- La cuenta de capital contable que comunica el valor par o declarado
de las acciones ordinarias emitidas. Si la accin ordinaria no tiene un valor
nominal o declarado, esta cuenta reportar el monto recibido cuando las
acciones comunes fueron emitidas.
19.- La amortizacin es similar a la depreciacin y agotamiento.
20.- La cuenta de resultados es un estado financiero clave que informa
sobre la rentabilidad de una empresa durante un perodo de tiempo
relativamente corto como el ao pasado, mes, 13 semanas.

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