⛽️GRUPO ZETA 🇳🇱 Flashcards

(97 cards)

1
Q

Materiality

A

Materialidad

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2
Q

IFRS

A

NIIFS (Normas internacionales financieras de conta

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3
Q

NIIFS

A

(Same as IFRS)

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4
Q

Economic exercise

A

Ejercicio economico (1y; similar to fiscal year (?))

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5
Q

Fixed assets (land, buildings, etc)

A

activos fijos (e.g.: Edificaciones, terrenos, esferas)

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6
Q

revaluation

A

Revaluacion (aplicafcion de norma internacional (llevar un activo a valor de mercado)

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7
Q

Stock take

A

recuento de inventario

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8
Q

Corporate structure

A

Estructura corporativa

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9
Q

ZGA

A

Zeta Gas Andino

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10
Q

Remittances in transit (Re-MI-tnses)

A

Remesas en transito

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11
Q

Minutes of a meetin

A

Minutos de la reunion: agenda, puntos tratados, etc.

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12
Q

Referral instructions

A

instrucciones de referencia

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13
Q

memo

A

memorando

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14
Q

largely

A

en gran medida / en su mayoriasu

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15
Q

supplementary discussion points

A

puntos de discusion adicionales

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16
Q

Gerencia

A

management

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17
Q

principales activos fijos

A

main fixed assets

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18
Q

metros cuadrados

A

square meters

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19
Q

Colindantes

A

Adjacent (ad-JHEI-sent) / neighboring

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20
Q

terreno

A

land

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21
Q

Registrado

A

recorded

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22
Q

normativa

A

norm

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23
Q

on a sample basis

A

de manera muestral

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24
Q

informe de observacion de inventario

A

inventory observation report

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25
adoption
adopcion / adoptar
26
valuation
valoracion
27
deferred tax
impuesto diferido
28
equity
PATRIMONIO
29
pasivo diferido
deferred debts (algo qué hay por pagar) ????
30
NORMATIVA CONTABLE FINANCIERA
ACCOUNTING AND FINANCING NORMS
31
Advance to suppliers
adelanto a proveedores
32
anticipos
advance
33
tanques cisternas
underground water storage
34
profit
ganancia
35
Vida util remanente
(RUL) Remaining useful life
36
registros financieros
financial statements
37
related parties
partes relacionadas
38
relacion de empresas
list of companies
39
vinculo accionarial
shareholder relationship
40
accionista
shareholders
41
risk under maximum
riesgos bajo el maximo
42
EMPRESA MATRIZ
PARENT COMPANY
43
In line with
en cumplimiento con
44
saldos
balance
45
PRINCIPIOS DE CONTABILIDAD GENERALMENTE ACEPTADOS
GAAP (Generally accepted accounting principles
46
consolidation
consolidacion
47
HE HE
HE HE
48
balance sheet
balance general
49
in force
vigente
50
disclose
revelar
51
judicial withholdings
retenciones judiciales
52
embargos levantados *
lifted liens *
53
Trade receivables *
cuentas por cobrar comerciales *
54
balances receivables
saldos por cobrar
55
Items
productos ?
56
NRV NET REALIZABLE VALUE
Valor neto realizable
57
FIFO
First in, First Out (!ro en entrar 1ro en salir
58
securities
instrumentos financieros / valores
59
Recoverability
recuperabilidad
60
To pledge
Comprometidos
61
advisors
asesoresl
62
litigation
litigios
63
circulars
circulares
64
buy back agreements
Acuerdo de recompra
65
board
consejo
66
Governance
Gobernanza
67
Organigrama
Management structure
68
Misappropriate
Malversae
69
Diagrama de flujo
Work chart / flow chart
70
FOB
FREE ON BOARD
71
TURNOVER
ROTACION; INGRESOS
72
AL CONTADO !!!
UP FRONT
73
Appendix
Índice
74
Overstate or understate
Exagerar o minimizar
75
Procurement
Adquisiciones
76
Chairperson
Presidente
77
Unduly
Inapropiado
78
interim
interin
79
dieta de directorio
???
80
flujo de caja
cash flow
81
beneficiario
beneficiary
82
persona natural
beneficiary owner
83
pasivo corriente (tipo de cuenta; 12 meses)
CURRENT LIABILITY
84
pasivo no corriente (tipo de cuenta; 12+ meses)
NON CURRENT LIABILITYF
85
FAIR VALUE
PRECIO JUSTO
86
SUPPLY
OFERTA
87
DEMAND
DEMANDA
88
CONTRALORIA
?????????????????
89
COST PRICE
PRECIO DE COSTO
90
FUNCIONARIOS
OFFICIALS
91
TRANSLATE ORGANIZATIONAL STRUCTURE!!!
???????????
92
BOARD OF DIRECTORS
GENERAL MANAGEMENT
93
LONG TERM LEASE
ARRENDAMIENTOS A LARGO PLAZO
94
CONTINGENT LIABILITIES
PASIVOS CONTIGENTES
95
COMPLETENESS
INTEGRIDAD
96
IASB
INTERNATIONAL ACCOUNTING STANDARDS BOARD
97