Glossary entry

Spanish term or phrase:

Movimientos de las cuentas correctoras

English translation:

changes in adjustment accounts

Added to glossary by Ruth Ramsey
Jun 20, 2017 16:46
6 yrs ago
15 viewers *
Spanish term

Movimientos de las cuentas correctoras

Spanish to English Bus/Financial Accounting Notes to Financial Statements
Notes to the Financial Statements (Spain)

Would "Movimientos" be "changes" here. Should the "correctoras" actually refer to "cuentas" here, or as in the subsequent context, is it actually referring to the "movimiento", ie "movimientos correctors"?

Many thanks in advance for your clarification on this.

"6.1 Movimientos de las cuentas correctoras por deterioro y aplicación del valor razonable para cada clase de activos financieros

No existen movimientos correctors a señalar."

Discussion

Ruth Ramsey (asker) Jun 21, 2017:
Thanks Phil.
philgoddard Jun 21, 2017:
Ruth The last sentence means "there were no adjustments".

Proposed translations

1 hr
Selected

changes in adjustment accounts

Or correction accounts. Correctoras agrees with cuentas - hence the feminine endings, and the word order.
Note from asker:
Thanks Phil. Yes, I thought so but wondered if there was a typo as they say "movimientos correctores" in the following context above. It seems to have autocorrected "correctores" to "correctors" in the context I've given above.
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4 KudoZ points awarded for this answer. Comment: "Thanks Phil."
43 mins

the movements of allowance accounts

allowance account - a reserve fund created by a charge against profits in order to provide for changes in the value of a company's assets
Note from asker:
Thanks Francois.
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