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Libro contable en inglés, Apuntes de Fundamentos de Administración y Gestión

Fundamentos de Administración y Gestión

Cuentas contables en inglés. Por si necesitas algún día usar las cuentas contables en este idioma y bien traducido.

Tipo: Apuntes

2022/2023

Subido el 14/09/2023

melissa-bucardo
melissa-bucardo 🇪🇸

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179
PART FOUR
CHART OF ACCOUNTS
GROUP 1
BASIC FINANCING
10. CAPITAL
100. Share capital
101. Assigned capital
102. Capital
103. Uncalled capital
1030. Uncalled capital
1034. Uncalled capital pending registration
104. Uncalled non-monetary contributions
1040. Uncalled non-monetary contributions, capital
1044. Uncalled non-monetary contributions, capital pending registration
108. Own shares or equity holdings in special situations
109. Own shares or equity holdings for reduction of capital
11. RESERVES AND OTHER EQUITY INSTRUMENTS
110. Share premium or additional paid-in capital
111. Other equity instruments
1110. Equity from issue of compound financial instruments
1111. Other equity instruments
112. Legal reserve
113. Voluntary reserves
114. Special reserves
1140. Reserves for parent company shares or equity holdings
1141. Statutory reserves
1142. Redeemed capital reserve
1143. Goodwill reserve
1144. Reserves for own shares accepted as collateral
115. Reserves for actuarial gains and losses and other adjustments
118. Contributions from equity holders or owners
119. Differences on translation of capital to euros
12. PROFIT/LOSS PENDING DISTRIBUTION OR APPLICATION
120. Retained earnings
121. Prior periods’ losses
129. Profit/loss for the period
13. GRANTS, DONATIONS AND VALUATION ADJUSTMENTS
130. Government capital grants
131. Capital donations and bequests
132. Other grants, donations and bequests
133. Valuation adjustments to available-for-sale financial assets
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PART FOUR

CHART OF ACCOUNTS

GROUP 1

BASIC FINANCING

10. CAPITAL

  1. Share capital
  2. Assigned capital
  3. Capital
  4. Uncalled capital
  5. Uncalled capital
  6. Uncalled capital pending registration
  7. Uncalled non-monetary contributions
  8. Uncalled non-monetary contributions, capital
  9. Uncalled non-monetary contributions, capital pending registration
  10. Own shares or equity holdings in special situations
  11. Own shares or equity holdings for reduction of capital
  12. RESERVES AND OTHER EQUITY INSTRUMENTS
  13. Share premium or additional paid-in capital
  14. Other equity instruments
  15. Equity from issue of compound financial instruments
  16. Other equity instruments
  17. Legal reserve
  18. Voluntary reserves
  19. Special reserves
  20. Reserves for parent company shares or equity holdings
  21. Statutory reserves
  22. Redeemed capital reserve
  23. Goodwill reserve
  24. Reserves for own shares accepted as collateral
  25. Reserves for actuarial gains and losses and other adjustments
  26. Contributions from equity holders or owners
  27. Differences on translation of capital to euros
  28. PROFIT/LOSS PENDING DISTRIBUTION OR APPLICATION
  29. Retained earnings
  30. Prior periods’ losses
  31. Profit/loss for the period

13. GRANTS, DONATIONS AND VALUATION ADJUSTMENTS

  1. Government capital grants
  2. Capital donations and bequests
  3. Other grants, donations and bequests
  4. Valuation adjustments to available-for-sale financial assets
  1. Hedging transactions
  2. Cash flow hedges
  3. Hedges of a net investment in a foreign operation
  4. Translation differences
  5. Valuation adjustments to non-current assets and disposal groups held for sale
  6. Deferred tax income
  7. Deferred tax income on permanent differences
  8. Deferred tax income for tax deductions and tax credits
  9. PROVISIONS
  10. Provisions for long-term employee benefits
  11. Provisions for taxes
  12. Provisions for other liabilities
  13. Provisions for dismantlement, removal or restoration of fixed assets
  14. Provisions for environmental actions
  15. Provisions for restructuring costs
  16. Provisions for share-based payment transactions
  17. NON-CURRENT PAYABLES OF A SPECIAL NATURE
  18. Non-current liability-classified shares or equity holdings
  19. Liability-classified uncalled share capital or equity holdings
  20. Uncalled share capital or equity holdings, group companies
  21. Uncalled share capital or equity holdings, associates
  22. Uncalled share capital or equity holdings, other related parties
  23. Other uncalled share capital or equity holdings
  24. Liability-classified uncalled non-monetary contributions of shares or equity holdings
  25. Uncalled non-monetary contributions, group companies
  26. Uncalled non-monetary contributions, associates
  27. Uncalled non-monetary contributions, other related parties
  28. Other uncalled non-monetary contributions

16. NON-CURRENT PAYABLES TO RELATED PARTIES

  1. Non-current debt with related financial institutions
  2. Non-current debt with financial institutions, group companies
  3. Non-current debt with financial institutions, associates
  4. Non-current debt with other related financial institutions
  5. Non-current payables to suppliers of fixed assets, related parties
  6. Non-current payables to suppliers of fixed assets, group companies
  7. Non-current payables to suppliers of fixed assets, associates
  8. Non-current payables to suppliers of fixed assets, other related parties
  9. Non-current finance lease payables, related parties
  10. Non-current finance lease payables, group companies
  11. Non-current finance lease payables, associates
  12. Non-current finance lease payables, other related parties
  13. Other non-current payables to related parties
  14. Other non-current payables, group companies

GROUP 2

NON-CURRENT ASSETS

20. INTANGIBLE ASSETS

  1. Research
  2. Development
  3. Administrative concessions
  4. Industrial property
  5. Goodwill
  6. Leaseholds
  7. Computer software
  8. Advances for intangible assets
  9. PROPERTY, PLANT AND EQUIPMENT
  10. Land and natural resources
  11. Buildings
  12. Technical installations
  13. Machinery
  14. Equipment
  15. Other installations
  16. Furniture
  17. Information technology equipment
  18. Motor vehicles
  19. Other property, plant and equipment
  20. INVESTMENT PROPERTY
  21. Investments in land and natural resources
  22. Investments in buildings
  23. PROPERTY, PLANT AND EQUIPMENT UNDER CONSTRUCTION
  24. Preparation of land and natural resources
  25. Buildings under construction
  26. Technical installations under assembly
  27. Machinery under assembly
  28. Information technology equipment under assembly
  29. Advances for property, plant and equipment
  30. NON-CURRENT INVESTMENTS IN RELATED PARTIES
  31. Non-current investments in related parties
  32. Non-current investments in group companies
  33. Non-current investments in associates
  34. Non-current investments in other related parties
  35. Non-current debt securities of related parties
  1. Non-current debt securities of group companies
  2. Non-current debt securities of associates
  3. Non-current debt securities of other related parties
  4. Non-current loans to related parties
  5. Non-current loans to group companies
  6. Non-current loans to associates
  7. Non-current loans to other related parties
  8. Non-current uncalled equity holdings in related parties
  9. Non-current uncalled equity holdings in group companies
  10. Non-current uncalled equity holdings in associates
  11. Non-current uncalled equity holdings in other related parties

25. OTHER NON-CURRENT INVESTMENTS

  1. Non-current investments in equity instruments
  2. Non-current debt securities
  3. Non-current loans
  4. Non-current loans for disposal of fixed assets
  5. Non-current loans to personnel
  6. Non-current assets arising from derivative financial instruments
  7. Non-current assets arising from derivative financial instruments, trading portfolio
  8. Non-current assets arising from derivative financial instruments, hedging instruments
  9. Reimbursement rights of insurance contracts for long-term employee benefits
  10. Non-current deposits
  11. Non-current uncalled equity holdings
  12. NON-CURRENT GUARANTEES AND DEPOSITS EXTENDED
  13. Non-current guarantees extended
  14. Non-current deposits extended

28. ACCUMULATED AMORTISATION AND DEPRECIATION

  1. Accumulated amortisation of intangible assets
  2. Accumulated amortisation of research
  3. Accumulated amortisation of development
  4. Accumulated amortisation of administrative concessions
  5. Accumulated amortisation of industrial property
  6. Accumulated amortisation of leaseholds
  7. Accumulated amortisation of computer software
  8. Accumulated depreciation of property, plant and equipment
  9. Accumulated depreciation of buildings
  10. Accumulated depreciation of technical installations
  11. Accumulated depreciation of machinery
  12. Accumulated depreciation of equipment
  13. Accumulated depreciation of other installations
  14. Accumulated depreciation of furniture
  15. Accumulated depreciation of information technology equipment
  16. Accumulated depreciation of motor vehicles
  17. Accumulated depreciation of other property, plant and equipment

GROUP 3

INVENTORIES

30. GOODS FOR RESALE

  1. Merchandise A
  2. Merchandise B

31. RAW MATERIALS

  1. Raw materials A
  2. Raw materials B
  3. OTHER SUPPLIES
  4. Components
  5. Fuel
  6. Spare parts
  7. Sundry materials
  8. Packaging
  9. Containers
  10. Office supplies
  11. WORK IN PROGRESS
  12. Work in progress A
  13. Work in progress B
  14. SEMI-FINISHED GOODS
  15. Semi-finished goods A
  16. Semi-finished goods B
  17. FINISHED GOODS
  18. Finished goods A
  19. Finished goods B

36. BY-PRODUCTS, WASTE AND RECOVERED MATERIALS

  1. By-products A
  2. By-products B
  3. Waste A
  4. Waste B
  5. Recovered materials A
  6. Recovered materials B

39. IMPAIRMENT OF INVENTORIES

  1. Impairment of merchandise
  2. Impairment of raw materials
  3. Impairment of other supplies
  4. Impairment of work in progress
  5. Impairment of semi-finished goods
  6. Impairment of finished goods
  7. Impairment of by-products, waste and recovered materials
  1. Trade receivables, group companies, pending invoices
  2. Trade receivables, associates
  3. Trade receivables, other related parties
  4. Doubtful trade receivables
  5. Containers and packaging returnable by customers
  6. Advances from customers

44. OTHER RECEIVABLES

  1. Receivables
  2. Receivables (euros)
  3. Receivables (foreign currency)
  4. Receivables, pending invoices
  5. Receivables, trade bills
  6. Receivables, trade bills in portfolio
  7. Receivables, discounted trade bills
  8. Receivables, trade bills in debt collection management
  9. Receivables, past due trade bills
  10. Doubtful receivables
  11. Receivables for profit-sharing agreements

46. PERSONNEL

  1. Salary advances
  2. Salaries payable
  3. Employee benefits payable through defined contribution schemes
  4. PUBLIC ENTITIES
  5. Taxation authorities, receivables
  6. VAT recoverable
  7. Grants receivable
  8. Recoverable taxes
  9. Social Security, receivables
  10. Input VAT
  11. Withholdings and payments on account
  12. Deferred tax assets
  13. Assets arising from deductible temporary differences
  14. Rights to tax deductions and credits pending application
  15. Tax loss carryforwards
  16. Taxation authorities, taxes payable
  17. VAT payable
  18. Taxation authorities, withholding tax
  19. Income tax payable
  20. Repayable grants
  21. Social Security, payables
  22. Output VAT
  23. Liabilities arising from taxable temporary differences
  24. PREPAID EXPENSES AND DEFERRED INCOME
  25. Prepaid expenses
  1. Deferred income

49. IMPAIRMENT OF TRADE RECEIVABLES AND CURRENT PROVISIONS

  1. Impairment of trade receivables
  2. Impairment of trade receivables from related parties
  3. Impairment of trade receivables from group companies
  4. Impairment of trade receivables from associates
  5. Impairment of trade receivables from other related parties
  6. Trade provisions
  7. Provisions for onerous contracts
  8. Provisions for other trade operations
  1. Current payables to suppliers of fixed assets
  2. Current finance lease payables
  3. Current bills payable
  4. Dividend payable
  5. Current interest on debt with financial institutions
  6. Current interest on payables
  7. Current provisions
  8. Current provisions for employee benefits
  9. Current provisions for taxes
  10. Current provisions for other liabilities
  11. Current provisions for dismantlement, removal or restoration of fixed assets
  12. Current provisions for environmental actions
  13. Current provisions for restructuring costs
  14. Current provisions for share-based payment transactions

53. CURRENT INVESTMENTS IN RELATED PARTIES

  1. Current investments in related parties
  2. Current investments in group companies
  3. Current investments in associates
  4. Current investments in other related parties
  5. Current debt securities of related parties
  6. Current debt securities of group companies
  7. Current debt securities of associates
  8. Current debt securities of other related parties
  9. Current loans to related parties
  10. Current loans to group companies
  11. Current loans to associates
  12. Current loans to other related parties
  13. Current interest on debt securities of related parties
  14. Current interest on debt securities of group companies
  15. Current interest on debt securities of associates
  16. Current interest on debt securities of other related parties
  17. Current interest on loans to related parties
  18. Current interest on loans to group companies
  19. Current interest on loans to associates
  20. Current interest on loans to other related parties
  21. Dividend receivable on investments in related parties
  22. Dividend receivable from group companies
  23. Dividend receivable from associates
  24. Dividend receivable from other related parties
  25. Current uncalled equity holdings in related parties
  26. Current uncalled equity holdings in group companies
  27. Current uncalled equity holdings in associates
  28. Current uncalled equity holdings in other related parties

54. OTHER CURRENT INVESTMENTS

  1. Current investments in equity instruments
  2. Current debt securities
  3. Current loans
  1. Current loans for disposal of fixed assets
  2. Current loans to personnel
  3. Dividend receivable
  4. Current interest on debt securities
  5. Current interest on loans
  6. Current deposits
  7. Current uncalled equity holdings
  8. ACCOUNTS OTHER THAN BANK ACCOUNTS
  9. Current account with owner
  10. Current account with equity holders and directors
  11. Current account with other individuals and related entities
  12. Current account with group companies
  13. Current account with associates
  14. Current account with other related parties
  15. Current accounts in mergers and spin-offs
  16. Equity holders of the dissolved company
  17. Equity holders, merger account
  18. Equity holders of the spin-off
  19. Equity holders, spin-off account
  20. Current account with temporary joint ventures and co-ownerships
  21. Items pending application
  22. Called-up equity holdings
  23. Called-up equity holdings, group companies
  24. Called-up equity holdings, associates
  25. Called-up equity holdings, other related parties
  26. Called-up equity holdings of other companies
  27. Interim dividend
  28. Receivable on called-up capital
  29. Receivable on called-up ordinary shares or equity holdings
  30. Receivable on called-up liability-classified shares or equity holdings
  31. Current derivative financial instruments
  32. Current assets arising from derivative financial instruments, trading portfolio
  33. Current assets arising from derivative financial instruments, hedging instruments
  34. Current liabilities arising from derivative financial instruments, trading portfolio
  35. Current liabilities arising from derivative financial instruments, hedging instruments

56. CURRENT GUARANTEES, DEPOSITS, PREPAID EXPENSES AND DEFERRED

INCOME

  1. Current guarantees received
  2. Current deposits received
  3. Current guarantees extended
  4. Current deposits extended
  5. Prepaid interest
  6. Unearned interest received
  7. Current financial guarantees

GROUP 6

PURCHASES AND EXPENSES

60. PURCHASES

  1. Merchandise purchased
  2. Raw materials purchased
  3. Other supplies purchased
  4. Prompt payment discounts on purchases
  5. Prompt payment discounts on merchandise purchased
  6. Prompt payment discounts on raw materials purchased
  7. Prompt payment discounts on other supplies purchased
  8. Subcontracted work
  9. Purchase returns and similar transactions
  10. Returns of merchandise purchased
  11. Returns of raw materials purchased
  12. Returns of other supplies purchased
  13. Volume discounts
  14. Volume discounts on merchandise purchased
  15. Volume discounts on raw materials purchased
  16. Volume discounts on other supplies purchased

61. CHANGES IN INVENTORIES

  1. Changes in inventories of merchandise
  2. Changes in inventories of raw materials
  3. Changes in inventories of other supplies
  4. EXTERNAL SERVICES
  5. Research and development expenses for the period
  6. Leases and royalties
  7. Repairs and maintenance
  8. Independent professional services
  9. Transport
  10. Insurance premiums
  11. Banking and similar services
  12. Advertising, publicity and public relations
  13. Utilities
  14. Other services
  15. TAXES
  16. Income tax
  17. Current tax
  18. Deferred tax
  19. Other taxes
  20. Negative adjustments to income tax
  21. Negative adjustments to indirect taxes
  1. Negative adjustments to VAT on current assets
  2. Negative adjustments to VAT on investments
  3. Tax refunds
  4. Positive adjustments to income tax
  5. Positive adjustments to indirect taxes
  6. Positive adjustments to VAT on current assets
  7. Positive adjustments to VAT on investments
  8. PERSONNEL EXPENSES
  9. Salaries and wages
  10. Termination benefits
  11. Social Security payable by the company
  12. Long-term employee benefits payable through defined contribution schemes
  13. Long-term employee benefits payable through defined benefit schemes
  14. Annual contributions
  15. Other costs
  16. Equity-based employee benefits
  17. Equity-settled employee benefits
  18. Cash-settled share-based employee benefits
  19. Employee benefits expense
  20. OTHER EXPENSES
  21. Losses on irrecoverable trade receivables
  22. Results on profit-sharing agreements
  23. Profit transferred (trustee)
  24. Losses incurred (non-trustee venturer or associate)
  25. Other operating losses

66. FINANCE EXPENSES

  1. Finance expenses arising from provision adjustments
  2. Interest on bonds and obligations
  3. Interest on non-current bonds and obligations, group companies
  4. Interest on non-current bonds and obligations, associates
  5. Interest on non-current bonds and obligations, other related parties
  6. Interest on non-current bonds and obligations, other companies
  7. Interest on current bonds and obligations, group companies
  8. Interest on current bonds and obligations, associates
  9. Interest on current bonds and obligations, other related parties
  10. Interest on current bonds and obligations, other companies
  11. Interest on payables
  12. Interest on payables, group companies
  13. Interest on payables, associates
  14. Interest on payables, other related parties
  15. Interest on debt with financial institutions
  16. Interest on payables, other companies
  17. Losses on fair value measurement of financial instruments
  18. Losses on trading portfolio
  19. Losses on financial instruments designated by the company
  20. Losses on available-for-sale financial instruments
  1. Depreciation of investment property

69. IMPAIRMENT LOSSES AND OTHER CHARGES

  1. Impairment losses on intangible assets
  2. Impairment losses on property, plant and equipment
  3. Impairment losses on investment property
  4. Impairment losses on inventories
  5. Impairment losses on finished goods and work in progress
  6. Impairment losses on merchandise
  7. Impairment losses on raw materials
  8. Impairment losses on other supplies
  9. Impairment losses on trade receivables
  10. Trade provisions
  11. Provisions for onerous contracts
  12. Provisions for other trade operations
  13. Impairment losses on non-current investments and debt securities
  14. Impairment losses on non-current investments, group companies
  15. Impairment losses on non-current investments, associates
  16. Impairment losses on non-current investments, other related parties
  17. Impairment losses on non-current investments, other companies
  18. Impairment losses on non-current debt securities, group companies
  19. Impairment losses on non-current debt securities, associates
  20. Impairment losses on non-current debt securities, other related parties
  21. Impairment losses on non-current debt securities, other companies
  22. Impairment losses on non-current loans
  23. Impairment losses on non-current loans, group companies
  24. Impairment losses on non-current loans, associates
  25. Impairment losses on non-current loans, other related parties
  26. Impairment losses on non-current loans, other companies
  27. Impairment losses on current investments and debt securities
  28. Impairment losses on current investments, group companies
  29. Impairment losses on current investments, associates
  30. Impairment losses on current debt securities, group companies
  31. Impairment losses on current debt securities, associates
  32. Impairment losses on current debt securities, other related parties
  33. Impairment losses on current debt securities, other companies
  34. Impairment losses on current loans
  35. Impairment losses on current loans, group companies
  36. Impairment losses on current loans, associates
  37. Impairment losses on current loans, other related parties
  38. Impairment losses on current loans, other companies

GROUP 7

SALES AND INCOME

70. SALES OF MERCHANDISE, WORK CARRIED OUT BY THE COMPANY FOR

ASSETS, SERVICES, ETC.

  1. Merchandise sold
  2. Finished goods sold
  3. Semi-finished goods sold
  4. By-products and waste sold
  5. Containers and packaging sold
  6. Services rendered
  7. Prompt payment discounts
  8. Prompt payment discounts on merchandise sold
  9. Prompt payment discounts on finished goods sold
  10. Prompt payment discounts on semi-finished goods sold
  11. Prompt payment discounts on by-products and waste sold
  12. Sales returns and similar transactions
  13. Returns of merchandise sold
  14. Returns of finished goods sold
  15. Returns of semi-finished goods sold
  16. Returns of by-products and waste sold
  17. Returns of containers and packaging sold
  18. Volume discounts
  19. Volume discounts on merchandise sold
  20. Volume discounts on finished goods sold
  21. Volume discounts on semi-finished goods sold
  22. Volume discounts on by-products and waste sold
  23. Volume discounts on containers and packaging sold

71. CHANGES IN INVENTORIES

  1. Changes in inventories of work in progress
  2. Changes in inventories of semi-finished goods
  3. Changes in inventories of finished goods
  4. Changes in inventories of by-products, waste and recovered materials
  5. WORK CARRIED OUT BY THE COMPANY FOR ASSETS
  6. Work carried out by the company for intangible assets
  7. Work carried out by the company for property, plant and equipment
  8. Work carried out by the company for investment property
  9. Work carried out by the company for property, plant and equipment in progress
  10. GRANTS, DONATIONS AND BEQUESTS
  11. Operating grants, donations and bequests
  12. Capital grants, donations and bequests taken to income