Glossary entry

Spanish term or phrase:

hoja móvil de Libro Diario

English translation:

loose-leaf Journal page

Added to glossary by patinba
Feb 11, 2013 18:23
11 yrs ago
15 viewers *
Spanish term

hoja móvil de Libro Diario

Spanish to English Bus/Financial Accounting
Buenas tardes:

El texto dice:
"He tenido a la vista la hoja móvil del Libro Diario de XXX S.A. (en formación), la cual llevará sus registros contables de acuerdo al decreto., donde se encuentran los asientos de constitución de la sociedad anónima, los cuales cumplen con los mínimos de integración y suscripción establecidos por el art.... de la ley..."

¿Quién sabe qué es la hoja móvil y cuál sería su posible traducción a inglés? ¡Muchas gracias!
Saludos.
Carmen
Change log

Feb 15, 2013 11:53: patinba Created KOG entry

Discussion

Billh Feb 11, 2013:
I think it may be a loose leaf sheet for the daybook. i.e. daybook loose leaf sheet. But I'm not at all sure so will not put it as an answer.

Proposed translations

+1
1 hr
Selected

loose-leaf Journal page

Business accounting .. (Volume 2) - eBooksRead.com
www.ebooksread.com/.../page-5-business-accou... - Traducir esta página
false loose-leaf journal page is substituted for an origi- nal, and the corresponding ledger page is changed also, to cover a fraud, the alteration would be difficult ...

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Note added at 3 hrs (2013-02-11 22:16:26 GMT)
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Carmen: Ya sé, la cita es solamente para mostrarte un uso de la traducción que propongo para la frase consultada, OK?
Note from asker:
Pero no se trata de fraude ni nada de eso.
Peer comment(s):

agree Billh : my old Coopers accounting dictionary defines libro diario as 'daybook, journal' so I had better agree.
15 mins
Thanks Bill! Despite all my years at PwC I don't have a copy, but in my banking days we used to call it a journal. Cheers!
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4 KudoZ points awarded for this answer. Comment: "¡Gracias a todos! "
-1
7 hrs

loose-leaf corporate minutes page

It has to do with the articles of incorporation and subsequent minutes and resolutions of the corp.

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Note added at 7 hrs (2013-02-12 02:00:30 GMT)
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BTW, a loose-leaf journal page is a NO-NO.
Peer comment(s):

disagree Billh : Sorry this is not a minute book. It is a book of account. Libro Diario cannot under any circumstances be defined as minutes.// I'm not an accountant but I agree that loose leaf accounts seem like an invitation for fraud.
5 hrs
yeh, I read the text too quickly, it is in 'accordance with the corporate papers'. What is puzzing - a loose leaf journal or ledger is a prescription for hanky-panky.
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