Translation glossary: Accounting

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Activos por impuestos corrienteTax assets 
Spanish to English
aportación patrimonialcapital contribution 
Spanish to English
balances de situaciónInterim Financial Statements / Interim Balance Sheet 
Spanish to English
clientes por ventas y prestación de serviciostrade receivables for sales and services 
Spanish to English
CPC (compte de produit et charges)Income and expenses account 
French to English
Créditos a empresasLoans to (wholly owned) companies 
Spanish to English
cuentas a cobraraccounts receivable 
Spanish to English
epígrafeline item 
Spanish to English
imputar a resultadosto be expensed 
Spanish to English
la régularité et la sincérité des écritures et documents comptablesthe regularity and fairness of the accounts and financial documentation 
French to English
pertes d'exploitationoperating losses 
French to English
prima de emisión de accionesadditional paid-in capital 
Spanish to English   Accounting
prima de emisión de accionesadditional paid-in capital 
Spanish to English   Accounting
primes d’émissionadditional paid-in capital 
French to English   Accounting
primes d’émissionadditional paid-in capital 
French to English   Accounting
primes liées au capitaladditional paid-in capital 
French to English   Accounting
primes liées au capitaladditional paid-in capital 
French to English   Accounting
Trabajos realizados por la empresa para su activoCapital asset betterments and improvements 
Spanish to English
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