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obligaciones diversas

English translation: other payables / other liabilities

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:obligaciones diversas
English translation:other payables / other liabilities
Entered by: Brenda Joseph

18:58 May 18, 2007
Spanish to English translations [PRO]
Bus/Financial - Accounting
Spanish term or phrase: obligaciones diversas
Estado contable

Dentro del Pasivo (Liabilities) está el rubro "Obligaciones Diversas" que a su vez tiene los rubros "Remuneraciones y Retenciones a Pagar" e "Impuestos a Pagar ".

Estaría bien "Sundry Liabilities" o hay otro término mejor?
Brenda Joseph
Local time: 22:08
other payables / other liabilities
Explanation:
Barron's Dictionary of Accounting has this definition for "payable":

Amount owned to anoter party that is presented as a liability in the balance sheet. A payable is an item that is unpaid, whether or not due. If a payable is due in one year or less (e.f., accounts payable), it is a current liability. If it is to be paid in more than one year, it is shown as the "current portion" of a long-term debt or liability.

For reference, the term in Spanish used in Mexico in a case like this is "acreedores diversos" which is translated as "other payables". "Obligaciones diversas" and "Acreedores diversos" look like synonyms to me.

Hope this helps.
In my 19th year translating for Mexico City based accounting firms (90% of my clientele) and financial entities in general.

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Note added at 32 mins (2007-05-18 19:30:55 GMT)
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Another related term that always appears in financial statements is as follows:
español: acreedores diversos y otros pasivos
English: other payables and accrued liabilities

Suggestion: I would stay from both "sundry" and "miscellaneous" in accounting.
Selected response from:

Richard Cadena
Mexico
Local time: 19:08
Grading comment
Thanks Richard!
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +5miscellaneous liabilities
David Hollywood
5 +3other payables / other liabilities
Richard Cadena


  

Answers


1 min   confidence: Answerer confidence 5/5 peer agreement (net): +5
miscellaneous liabilities


Explanation:
N. OBLIGACIONES DIVERSAS. Otras. Sueldos y cargas sociales a pagar ... N. MISCELLANEOUS LIABILITIES. Others. Payroll and payroll taxes payable ...
www.bice.com.ar/uploaded/pdf/memoria y balance 2004.pdf - Similar pages

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Note added at 2 mins (2007-05-18 19:01:16 GMT)
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All sectors total miscellaneous financial claims liability, 546.2 ... Federal government total miscellaneous liabilities (including nonmarketable government ...
www.federalreserve.gov/releases/z1/current/accessible/f228.... - 33k - Cached - Similar pages

Bayer AG - Annual Report 2006 - Other liabilitiesMiscellaneous liabilities include €421 million (2005: €511 million) in accrued expenses of which €248 million (2005: €362 million) is current. ...
www.annualreport2006.bayer.com/en/Other-liabilities.aspx - 35k - Cached - Similar pages

[PDF] Balance SheetFile Format: PDF/Adobe Acrobat
Miscellaneous liabilities. Other liabilities originating in financial ... Miscellaneous subject to Minimum Cash Requirements. Liabilities from purchase ...
www.bancocredicoop.coop/modules/descargas/descargar.php?cid... - Similar pages

[PDF] Annual Report and Balance SheetFile Format: PDF/Adobe Acrobat
Miscellaneous liabilities. Investments in other companies. Deposits ... included in “Other Liabilities” “Miscellaneous Income-Other” and ...
www.bancocredicoop.coop/modules/descargas/descargar.php?cid... - Similar pages

Bayer AG - Annual Report 2005 - Financial StatementsMiscellaneous liabilities include EUR 10 million (2004: EUR 13 million) to non-consolidated subsidiaries. As in the previous year, there were no liabilities ...
www.archive.bayer.com/annualreport_2005_id0602/financial_st... - 89k - Cached - Similar pages


David Hollywood
Local time: 22:08
Works in field
Native speaker of: English
PRO pts in category: 139

Peer comments on this answer (and responses from the answerer)
agree  Laurel Clausen: or miscellaneous obligations
0 min
  -> thanks Laurel :)
agree  mrunde: sounds good!
15 mins
  -> thanks mrunde :)
agree  cristina estanislau
1 hr
agree  Maria Paz Mella
2 hrs
agree  Sandra Palacios
3 hrs
Login to enter a peer comment (or grade)

26 mins   confidence: Answerer confidence 5/5 peer agreement (net): +3
other payables / other liabilities


Explanation:
Barron's Dictionary of Accounting has this definition for "payable":

Amount owned to anoter party that is presented as a liability in the balance sheet. A payable is an item that is unpaid, whether or not due. If a payable is due in one year or less (e.f., accounts payable), it is a current liability. If it is to be paid in more than one year, it is shown as the "current portion" of a long-term debt or liability.

For reference, the term in Spanish used in Mexico in a case like this is "acreedores diversos" which is translated as "other payables". "Obligaciones diversas" and "Acreedores diversos" look like synonyms to me.

Hope this helps.
In my 19th year translating for Mexico City based accounting firms (90% of my clientele) and financial entities in general.

--------------------------------------------------
Note added at 32 mins (2007-05-18 19:30:55 GMT)
--------------------------------------------------

Another related term that always appears in financial statements is as follows:
español: acreedores diversos y otros pasivos
English: other payables and accrued liabilities

Suggestion: I would stay from both "sundry" and "miscellaneous" in accounting.


    Reference: http://aicpa.org
    Reference: http://imcp.org.mx
Richard Cadena
Mexico
Local time: 19:08
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 726
Grading comment
Thanks Richard!

Peer comments on this answer (and responses from the answerer)
agree  David Hollywood: "other" is better IMO ... Other Liabilities is a general category found on a balance sheet .. "miscellaneous" would work too though IMO
14 mins
  -> Thank you, David. You're right. IMHO, I much prefer "other" payables or liabilities, as the case may be. Both appear in Accounting Trends & Techniques-all editions. Saludos, Richard.
agree  marybro: Other Liabilities. Other payables works also, but I tend to see this term "combined", such as "trade and other payables"
4 hrs
  -> Thank you, Mary. Saludos from Mexico City, Richard.
agree  MikeGarcia: Greetings desde la Costa del Sol, mi colega y cuate Richard.-
14 hrs
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