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utilidad en función de lo devengado asociado a la venta

English translation: profit based on accrued sales revenue

03:12 Sep 11, 2018
Spanish to English translations [PRO]
Bus/Financial - Finance (general) / banking financial statements
Spanish term or phrase: utilidad en función de lo devengado asociado a la venta
Comparación de enfoques
Estado de resultados Cuarto estado financiero
• La utilidad en función de lo devengado asociado a la venta
• Admite como gasto previsiones respecto del futuro (provisiones) y a castigos que no se reflejan en caja (depreciación, deterioro)

• La utilidad es una opinión sobre cómo le fue a la empresa y no se corresponde con el dinero distribuido al accionista. • El valor en función de lo devengado asociado a la venta
• Toda disminución al estado de resultados que no surja de transacciones realizadas o devengadas son retención o reinversión en la empresa.
• El valor atribuido a los accionistas es efectivamente lo que se les paga como dividendo
pistacho
Colombia
English translation:profit based on accrued sales revenue
Explanation:
My take.
"utilidad" = profit
I usually translate "devengado" as "accrued".

"accrued sales revenue" gets 2,520 hits on Google.

Selected response from:

Joshua Parker
Mexico
Local time: 17:18
Grading comment
thank you
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +2profit based on accrued sales revenue
Joshua Parker
4 -1Utility based on the proceeds of the sale
Jorge Barriuso Aguirre


  

Answers


1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +2
profit based on accrued sales revenue


Explanation:
My take.
"utilidad" = profit
I usually translate "devengado" as "accrued".

"accrued sales revenue" gets 2,520 hits on Google.



Joshua Parker
Mexico
Local time: 17:18
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 12
Grading comment
thank you

Peer comments on this answer (and responses from the answerer)
agree  Enrique Bjarne Strand Ferrer
6 hrs
agree  Francois Boye
11 hrs
neutral  Robert Carter: Although it's usual in this context to translate utilidad as profit, I don't think that's the meaning here: "La utilidad es una opinión sobre cómo le fue a la empresa y no se corresponde con el dinero distribuido al accionista".
15 hrs
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4 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): -1
Utility based on the proceeds of the sale


Explanation:
Utility is a term used in economics to describe the usefulness a consumer obtains from a good. You can see the description further down in your source text: La utilidad es una opinión sobre cómo le fue a la empresa y no se corresponde con el dinero distribuido al accionista.

The second half of the phrase is a bit more difficult, I understand it as how usefully (for the company) the proceeds of the sale were allocated.




    https://en.wikibooks.org/wiki/Principles_of_Economics/Utility
Jorge Barriuso Aguirre
Spain
Local time: 02:18
Works in field
Native speaker of: English

Peer comments on this answer (and responses from the answerer)
disagree  Enrique Bjarne Strand Ferrer: the text is about financial accounting. It not about the usefulness for the consumer.
2 hrs
neutral  Robert Carter: I think you're right that "utilidad" doesn't mean "profit" here, but I'm not sure what the whole thing means.
12 hrs
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