“What’s the bottom line?” “How will it affect the bottom line?” Esta expresión común – balance final – se usa en el mundo de los negocios para referirse a las ganancias o ingresos netos de una empresa.
Proviene de la ubicación de esta información crucial en los registros que una empresa mantiene de todas sus actividades financieras durante un período de tiempo particular – el estado de resultados de la empresa. En esta lección aprenderemos el vocabulario sobre contabilidad en inglés, vocabulario empresarial contable y las actividades contables.
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Tabla de contenidos
Cuentas y vocabulario sobre contabilidad en inglés
| Términos | Traducción | Significado |
| accounts | cuentas | records that track the financial activities of a specific asset, liability, equity, revenue or expense; these are all the financial records of a company |
| accountant | contable | someone who keeps or examines the financial records of a company |
| accountancy firm | empresa de contabilidad | company that specializes in accounting services for clients; they also handle payroll or auditing services for companies |
| audit | auditoría | to make an official examination of accounts of a business and produce a report |
| auditor | auditor | someone whose job it is to carry an official examination of accounts of a business and produce a report |
| creative accounting | contabilidad creativa | the method of recording the financial information about a company which are legal, but do not show the real situation clearly making the company look more successful than they really are |
| window dressing | contabilidad creativa | another term for creative accounting |
| bookkeeper | contable; tenedor de los libros | a person whose job is to keep an exact record of the money that has been spent or received by a business or organization |
| accounting standards | reglas contables | a rule describing how the financial information of a company or organization be recorded |
| true and fair view | imagen fiel y veraz | a term used by auditors to say that the accounts are accurate and complete |
Los resultados y el Vocabulario sobre contabilidad en inglés
| Términos | Traducción | Significado |
| annual report | informe anual | a report made a company each year that includes the audited accounts, income statement and opinion of how the company will do in the future |
| loss | pérdida | the business spends more money than it earns |
| profit | beneficio | money earned by a business after paying the costs of producing and selling goods and services |
| pre-tax profit | beneficio antes de impuestos | a company’s total revenue less its operating expenses, depreciation expense and interest, but no taxes |
| pre-tax loss | pérdida antes de impuestos | the total loss made by a company before tax has been taken away |
| exceptional profit
exceptional loss |
beneficio excepcional
pérdida excepcional |
a profit / loss in a company’s accounts that relates to an unusual event that does not happen regularly |
| gross profit | beneficio bruto | a company’s profit from selling goods and services before costs not directly related to them are subtracted |
| net profit | beneficio neto
|
the money made by a company for a particular period after all costs, taxes have been paid |
| the bottom line | balance final | the final line in the accounts of a company showing the total profit or loss that has been made |
| in the red | estar en números rojos | the company stops owing money to someone |
| income statement (AmE)
profit and loss account (BrE) |
estado de resultados
cuenta de resultados |
a document showing the company’s profit or loss for a particular period of time |
Ejercicios sobre Vocabulario sobre contabilidad en inglés
Elige las palabras correctas de las definiciones.
The British call it an income statement. (profit and loss account)
a.profit and loss account b. accounts c. the bottom line
A business term which means the company stops owing money to someone. (in the red)
a.the bottom line b. in the red c. income statement
The final line in the accounts of the company showing the total profit or loss that has been made. (the bottom line)
a.the bottom line b. in the red c. income statement
The money made by a company for a particular period after all costs, taxes have been paid. (net profit)
a.gross profit b. net profit c. net loss
A company’s profit from selling goods and services before costs not directly related to them are subtracted. (gross profit)
a.gross profit b. net profit c. net loss
A company’s total revenue less its operating expenses, depreciation expense and interest, but no taxes. (pre-tax profit)
a.pre-tax profit b. net profit c. net loss
The total loss made by a company before tax has been taken away. (pre-tax loss)
a.pre-tax loss b. net loss c. loss
A report made a company each year that includes the audited accounts, income statement and opinion of how the company will do in the future. (annual report)
a.annual report b. income statement c. profit and loss report
Une la columna A con la columna B.
| A | B |
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Ejercicios de comunicación
- What is the importance of an income statement for a company?
- What impact does it have if the company is making a loss?
- Do you know someone who works as an accountant? What is the most challenging thing about being an accountant?
- Can an accountant be an auditor too? Why? / Why not?
- Are accountants and auditors well paid in your country?