Translation glossary: Accounting - Tax - Finance

Creator:

Richard Cadena

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Cargo neto a resultados

Net charge to income

Spanish to English

cargos sociales

Social Security Taxes / Social Security Contributions

Spanish to English

Cargas Sociales are social security taxes or benefits paid by employers. In Mexico, this means that employers and employees pay contributions or taxes to social security entities of which there are three: 
El Instituto Mexicano del Seguro Social (IMSS)
INFONAVIT (Instituto del Fondo Nacinal de la Vivienda para los Trabajadores
SAR (Sistema de Ahorro para el Retiro)
This is a heavy tax burden for the averge company in Mexico. When a company hires someone and puts him or her on the payroll, the employer has to register the new employee with Social Security. The employer also has to give notice of when the employer/employee relationship terminates, and the employer also has to give notice of any changes in salary or wages. This means salary raises most of the time.
The Instituto Mexicano del Seguro Social is also a nationwide hospital and clinic network that provides health care in general, and also includes a retirement pension. US Social Security does not include health care, but rather only retirement benefits. All of this is what "cargos sociales" refers to. Social Security authorities in Mexico are very tough and an audit by them is absolute murder.
Individuals also have to be careful if they only have one company that provides their only source of income. I have recently had to sign a contract with PricewaterhouseCoopers and Grant Thornton Mexico, which set forth that even though I billed them on a regular basis as an individual. I also had to furnish documents that I had other clientele and that neither of those firms was my sole employer, even though it was a type of outsourcing and I am formally not on the payroll. However, the IMSS can attempt to claim that there is an employer-employee relationship and that these firms had to fight off claims that there was such an employer-employee relationship and was, therefore, subject to social security contributions, surcharges, penalties, and restatements.

cartera cobro clientes

trade receivbles portfolio/trade accounts receivable portfolio

Spanish to English

Cartera de Inversión a vencimiento

Held-to-maturity investment portfolio

Spanish to English

castigo de activos

asset write-off / write -off of assets

Spanish to English

Cedulas de depreciacion

Depreciation schedule

Spanish to English

CERTIFICADOS BURSÁTILES FIDUCIARIOS DE CORTO PLAZO

SHORT-TERM SECURITIES EXCHANGE TRUST CERTIFICATE

Spanish to English

Cheques requisitados con escritura del Sr. Fulano de Tal

Checks filled out in the handwriting of John Doe

Spanish to English

Current assets/liabilities

Spanish to English

Cliente cautivo

Regular customer / Steady customer

Spanish to English

Statutory auditor

Spanish to English

comparecieron los senores

Messrs. (names) appeared and identified themselves with

Spanish to English

Compensación de impuestos

Tax offset / Tax setoff

Spanish to English

Comprobación sustantiva

Substantive tests

Spanish to English

Conciliación contable fiscal

Book to tax reconciliation

Spanish to English

concurso de acreedores

Meeting of creditors (of a non-merchant)

Spanish to English

concurso universal de acreedores

Meeting of creditors (of a non-merchant)

Spanish to English

Condonacion de deuda

Spanish to English

Constancia de pagos efectuados a residentes en el extranjero provenientes

Proof of payments made to foreign residents from a source of wealth in national territory

Spanish to English

constatar lo relacionado

confirm what is related to

Spanish to English

Contabilización de apuntes bancarios

Journalization of bank entries

Spanish to English

contraprestación cobrada o por cobrar

consideration received or receivable

Spanish to English

Spanish to English

Contrato de igualas

Retaining fee contract

Spanish to English

Contratos de compraventa futuro

Futures contracts

Spanish to English

control de los transportes a nivel nacional

Nationwide transportation control

Spanish to English

Corrección monetaria contable y fiscal

Book and tax foreign exchange fluctuations

Spanish to English

corresponder a la cuota exigible

applicable to the contribution due and payable

Spanish to English

costo (salidas de almacén) cargado a resultados

cost (warehouse issues or material issues) charged to income

Spanish to English

Costos de Producción y Gastos por Función

Production Costs and Operatng Expenses

Spanish to English

créditos por ventas vs. deudores por ventas

trade accounts receivable vs. trade receivables

Spanish to English

reconcile or balance (an account)

Spanish to English

cubrir los riesgos cambiarios y la tesorería con productos derivados

Hedge foreign exchange risks and treasury with derivative instruments

Spanish to English

cuenta de registro

memorandum account

Spanish to English

Cuenta de utilidades pendientes de aplicar

Unappropriated earnings account

Spanish to English

cuenta deudores diversos

Other receivables

Spanish to English

Clearing account

Spanish to English

Cumplimiento forzoso

Specific Performance

Spanish to English

Accord and satisfaction

Spanish to English

De mi protocolo

of my notarial record book

Spanish to English

declaración del ejercicio, personas físicas, sueldos, salarios y conceptos asimilados

Income tax return for individuals, salaries, wages, and similar items

Spanish to English

DECLARACIÓN INFORMATIVA MÚLTIPLE

MULTIPLE INFORMATION RETURN

Spanish to English

REPRESENTATIONS / RECITALS

Spanish to English

Definición de cuentas contables asociadas pendiente.

Definition of associated general ledger accounts outstanding

Spanish to English

del activo financiero del importe en libros neto

of the financial asset of the net carrying amount thereof

Spanish to English

Depósito en garantía

Security deposit

Spanish to English

Depósitos en garantía

Security deposits

Spanish to English

Derecho de llave

Spanish to English

Derecho del tanto

First right of refusal

Spanish to English

Derechos de cobro de cartera

Portfolio collection fees

Spanish to English

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271Accounting - Tax - Finance

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