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🇺🇸Well-versed 101 > ⛽️GRUPO ZETA 🇳🇱 > Flashcards

⛽️GRUPO ZETA 🇳🇱 Flashcards

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
Q

adoption

A

adopcion / adoptar

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26
Q

valuation

A

valoracion

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27
Q

deferred tax

A

impuesto diferido

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28
Q

equity

A

PATRIMONIO

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29
Q

pasivo diferido

A

deferred debts (algo qué hay por pagar) ????

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30
Q

NORMATIVA CONTABLE FINANCIERA

A

ACCOUNTING AND FINANCING NORMS

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31
Q

Advance to suppliers

A

adelanto a proveedores

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32
Q

anticipos

A

advance

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33
Q

tanques cisternas

A

underground water storage

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34
Q

profit

A

ganancia

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35
Q

Vida util remanente

A

(RUL) Remaining useful life

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36
Q

registros financieros

A

financial statements

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37
Q

related parties

A

partes relacionadas

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38
Q

relacion de empresas

A

list of companies

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39
Q

vinculo accionarial

A

shareholder relationship

40
Q

accionista

A

shareholders

41
Q

risk under maximum

A

riesgos bajo el maximo

42
Q

EMPRESA MATRIZ

A

PARENT COMPANY

43
Q

In line with

A

en cumplimiento con

44
Q

saldos

45
Q

PRINCIPIOS DE CONTABILIDAD GENERALMENTE ACEPTADOS

A

GAAP (Generally accepted accounting principles

46
Q

consolidation

A

consolidacion

47
Q

HE HE

48
Q

balance sheet

A

balance general

49
Q

in force

50
Q

disclose

51
Q

judicial withholdings

A

retenciones judiciales

52
Q

embargos levantados *

A

lifted liens *

53
Q

Trade receivables *

A

cuentas por cobrar comerciales *

54
Q

balances receivables

A

saldos por cobrar

55
Q

Items

A

productos ?

56
Q

NRV NET REALIZABLE VALUE

A

Valor neto realizable

57
Q

FIFO

A

First in, First Out (!ro en entrar 1ro en salir

58
Q

securities

A

instrumentos financieros / valores

59
Q

Recoverability

A

recuperabilidad

60
Q

To pledge

A

Comprometidos

61
Q

advisors

62
Q

litigation

63
Q

circulars

A

circulares

64
Q

buy back agreements

A

Acuerdo de recompra

65
Q

board

66
Q

Governance

A

Gobernanza

67
Q

Organigrama

A

Management structure

68
Q

Misappropriate

69
Q

Diagrama de flujo

A

Work chart / flow chart

70
Q

FOB

A

FREE ON BOARD

71
Q

TURNOVER

A

ROTACION; INGRESOS

72
Q

AL CONTADO !!!

73
Q

Appendix

74
Q

Overstate or understate

A

Exagerar o minimizar

75
Q

Procurement

A

Adquisiciones

76
Q

Chairperson

A

Presidente

77
Q

Unduly

A

Inapropiado

78
Q

interim

79
Q

dieta de directorio

80
Q

flujo de caja

81
Q

beneficiario

A

beneficiary

82
Q

persona natural

A

beneficiary owner

83
Q

pasivo corriente (tipo de cuenta; 12 meses)

A

CURRENT LIABILITY

84
Q

pasivo no corriente (tipo de cuenta; 12+ meses)

A

NON CURRENT LIABILITYF

85
Q

FAIR VALUE

A

PRECIO JUSTO

86
Q

SUPPLY

87
Q

DEMAND

88
Q

CONTRALORIA

A

?????????????????

89
Q

COST PRICE

A

PRECIO DE COSTO

90
Q

FUNCIONARIOS

91
Q

TRANSLATE ORGANIZATIONAL STRUCTURE!!!

A

???????????

92
Q

BOARD OF DIRECTORS

A

GENERAL MANAGEMENT

93
Q

LONG TERM LEASE

A

ARRENDAMIENTOS A LARGO PLAZO

94
Q

CONTINGENT LIABILITIES

A

PASIVOS CONTIGENTES

95
Q

COMPLETENESS

A

INTEGRIDAD

96
Q

IASB

A

INTERNATIONAL ACCOUNTING STANDARDS BOARD

🇺🇸Well-versed 101 (4 decks)

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