Glossary entry (derived from question below)
Spanish term or phrase:
variac. prov. trafico. y perd. cred. inco.
English translation:
Changes in Trade Provisions and Bad Debts
Added to glossary by
Rebecca Jowers
Oct 12, 2006 10:18
17 yrs ago
Spanish term
United Kingdom
More than 10 years' experience
Native in: English 
Works in: German to English, French to English, Polish to English
variac. prov. trafico. y perd. cred. inco.
Spanish to English
Bus/Financial
Accounting
This is in a Spanish profit and loss account
in the operating expenses
"Change in trade provisions and bad debts written off" is what I have been suggested
in the operating expenses
"Change in trade provisions and bad debts written off" is what I have been suggested
Proposed translations
4 hrs
Rebecca Jowers
Spain
Spain
Native in English
Works in field
Spain
30 yrs experience legal-commercial
Native in: English
Works in: English to Spanish, Spanish to English
Related KudoZ points
:
108
Selected
Changes in Trade Provisions and Bad Debts
These is standard accounting terminology:
variaciones provisiones (tráfico) = changes in trade provisions
pérdidas por créditos incobrables = (losses from) bad debts
(In English "créditos incobrables" are simply called "bad debts". Así de crudo.)
source:
I.M. Angus, P.J. Donaghy, J. Laidler, "Diccionario de Informes Financieros", Madrid: Ediciones Deusto, 1990.
(in my opinion, the best accounting terminology source available)
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Note added at 4 hrs (2006-10-12 14:21:31 GMT)
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typo: please read "this is standard accounting terminology" rather than "these is..."
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Note added at 7 hrs (2006-10-12 18:15:04 GMT)
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Variación de las provisiones de tráfico / Changes in trade provisions. 1.123.745. 109.695 ... variaciones significativas. Como requiere la normativa ...
www.viscofan.com/docs/es/memorias/2000/memoria2000.pdf
VI Provisiones Operaciones de Trafico/trade provisions ... Resultado por variaciones valor de instrumentos financieros a valor razonable (neto) ...
www.ence.es/pdfs/rep2T05.pdf
operaciones de tráfico · trade provisions, (Non-member) ... provisiones de inversiones financieras · reserves for investment, (Non-member) ...
www.proz.com/glossary-translations/spanish-to-english-trans... -
Provisiones para operaciones de tráfico / Trade provisions ... Variación de provisiones de tráfico / Changes in trade provision ...
www.azkoyen.com/pdf/memoria_02/8_perdidasyganancias.pdf
Changes in trade provisions. 306. -. Other operating expenses ... Variación de las provisiones de tráfico. (1.436). (2.088). Otros gastos de explotación ...
www.globalia.com/cifras/pdf/Anuario 2002 (4).pdf
Dotaciones para amortizaciones de inmovilizado. Fixed asset depreciation. 7.414. 9.270. Variación de las provisiones de tráfico. Changes in trade provisions ...
www.vidrala.com/web/caste/corporativo/inf_financiera/econom... - Supplemental Result
variaciones provisiones (tráfico) = changes in trade provisions
pérdidas por créditos incobrables = (losses from) bad debts
(In English "créditos incobrables" are simply called "bad debts". Así de crudo.)
source:
I.M. Angus, P.J. Donaghy, J. Laidler, "Diccionario de Informes Financieros", Madrid: Ediciones Deusto, 1990.
(in my opinion, the best accounting terminology source available)
--------------------------------------------------
Note added at 4 hrs (2006-10-12 14:21:31 GMT)
--------------------------------------------------
typo: please read "this is standard accounting terminology" rather than "these is..."
--------------------------------------------------
Note added at 7 hrs (2006-10-12 18:15:04 GMT)
--------------------------------------------------
Variación de las provisiones de tráfico / Changes in trade provisions. 1.123.745. 109.695 ... variaciones significativas. Como requiere la normativa ...
www.viscofan.com/docs/es/memorias/2000/memoria2000.pdf
VI Provisiones Operaciones de Trafico/trade provisions ... Resultado por variaciones valor de instrumentos financieros a valor razonable (neto) ...
www.ence.es/pdfs/rep2T05.pdf
operaciones de tráfico · trade provisions, (Non-member) ... provisiones de inversiones financieras · reserves for investment, (Non-member) ...
www.proz.com/glossary-translations/spanish-to-english-trans... -
Provisiones para operaciones de tráfico / Trade provisions ... Variación de provisiones de tráfico / Changes in trade provision ...
www.azkoyen.com/pdf/memoria_02/8_perdidasyganancias.pdf
Changes in trade provisions. 306. -. Other operating expenses ... Variación de las provisiones de tráfico. (1.436). (2.088). Otros gastos de explotación ...
www.globalia.com/cifras/pdf/Anuario 2002 (4).pdf
Dotaciones para amortizaciones de inmovilizado. Fixed asset depreciation. 7.414. 9.270. Variación de las provisiones de tráfico. Changes in trade provisions ...
www.vidrala.com/web/caste/corporativo/inf_financiera/econom... - Supplemental Result
Peer comment(s):
| neutral |
SteveW
: I don't think there is a "standard" English term for this (check the Google hits for "changes in trade provisions) - just an observation :-) It doesn't seem to have an exact equivalent
3 hrs
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Although perhaps not the only possible rendering, I consider this "standard" because it is the translation provided bilingual accounting dictionaries and used extensively by Spanish companies in their bilingual annual reports.
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4 KudoZ points awarded for this answer.
Comment: "Thanks very much!!!"
14 mins
Sarah FRUTOS BAMBERRY
Spain
Spain
Native in English
Works in field
Spain
The Art of Language - 10+ years exp.
Native in: English
Works in: Spanish to English, Catalan to English, Romanian to English
Best Guess
variac - variaciones- Variations
prov - proveedor o provisiones - provider or provisions
trafico - ???
perd - perdido - losses
cred - credito - credit
inco - incorporado - incorparated
If the entry is in the loss side of the account then the suggestion you have been given would be logical. I would however go back to the client for an explanation of the abbreviations.
prov - proveedor o provisiones - provider or provisions
trafico - ???
perd - perdido - losses
cred - credito - credit
inco - incorporado - incorparated
If the entry is in the loss side of the account then the suggestion you have been given would be logical. I would however go back to the client for an explanation of the abbreviations.
30 mins
surplus (deficit) of operating provisions and allowance for credit losses
"Variación de las provisiones de tráfico y pérdidas de créditos incobrables"
5 hrs
Katherine Matles
Spain
Spain
Native in English
Specializes in field
Spain
Financial and Legal Translator
Native in: English
Works in: Spanish to English, English, English to Spanish
Related KudoZ points
:
35
Variation in allowances for and losses on uncollectible receivables
O.K. In the financial statements I have translated the heading is usually
Variación de las provisiones de tráfico - Variation in operating allowances
and under this heading you find:
a) Variación de provisiones de existencia - Variation in inventory allowances
b) Variación de provisiones y pérdidas de créditos incobrables - Variation in allowances for and losses on uncollectible receivables
c) Variación de otras provisiones de tráfico- Variation in other operating allowances
So I would either translate this as Variation in operating allowances and losses on uncollectible receivables (bad debts) or/
Variation in allowances for and losses on uncollectible receivables.
The second option is probably more correct but I guess it depends on whether the "variaciones en provisiones de tráfico" have already been mentioned.
You can subsitute provisions for allowances for a UK audience. (Change can also be substituted for variation)
Variación de las provisiones de tráfico - Variation in operating allowances
and under this heading you find:
a) Variación de provisiones de existencia - Variation in inventory allowances
b) Variación de provisiones y pérdidas de créditos incobrables - Variation in allowances for and losses on uncollectible receivables
c) Variación de otras provisiones de tráfico- Variation in other operating allowances
So I would either translate this as Variation in operating allowances and losses on uncollectible receivables (bad debts) or/
Variation in allowances for and losses on uncollectible receivables.
The second option is probably more correct but I guess it depends on whether the "variaciones en provisiones de tráfico" have already been mentioned.
You can subsitute provisions for allowances for a UK audience. (Change can also be substituted for variation)
Discussion
Variación de las provisiones de tráfico y pérdidas de créditos incobrables as indicated by SteveW