Cuentas Contables En Ingles

ACCOUNTING FACULTY
TECHNICAL ENGLISH COURSE CLASS: EIGHT
ACCOUNTS BY CLASS
CLASS 1
CURRENT ASSETS
10 Cash and Banks
101. Cash
102. Fixed Funds
103. Remittances in Transit
104. Current Accounts (Drawings)
105. Banking Certificates
106. Time Deposits
108. Other Deposits
109. Funds Subject to Restriction

12 Clients
121. Invoices (Accounts) Receivable
122. AdvancesReceived
123.Notes (Bills) Receivable
128.Clients Advances AMC
129.Doubtful Collection

14 Accounts Receivable to Shareholders (or Members) and Personnel
141. Loans to Personnel
142. Loans to Shareholders
143. Loans to Directors
144. Shareholders-Pending Subscriptions of Payment

16 Various (Sundry) Accounts Receivable
161. Loans to Third Parties
162. Claims to Third Parties163. Interests Receivable
164. Deposits in Guaranty
168. Other various Accounts Receivable
169. Doubtful Collection

19 Provision for Doubtful Collection Accounts.
192. Clients
196. Various Accounts Receivable

CLASS 2
STOCKS
20 Merchandise
208. Merchandise, AMC
209. Provision for Fluctuation of Merchandise, AMC

(AMC: Adjustment for monetary correction)


21 FinishedProducts
218. Finished Products, ACM
219. Provision for Fluctuation of Finished Products, ACM

22 Sub-products, Debris and Wastes

23 Products (Goods) in Process

24 Raw Materials and Auxiliaries

25 Packages and Packing

26 Various (Sundry) Supplies

28 Stocks To Be Received

29 Provision for Devaluation of Stock

CLASS 3
NON CURRENT ASSETS
31 Securities
311. Shares312. Provision for Securities Fluct., AMC
313. Securities, AMC
314. Other Representative Patrimonial Right Titles
315. Mortgage Certificates
316. Treasury Bonds
317. Various Bonds
318. Other Representative Credit Titles
319. Provision for Securities Fluct.

32 Provision for Fixed Assets Goods Devaluation
321. Lands
322. Buildings and other Constructions
323. Machinery,Equipment and other Units of Exploitation
324. Transportation Units
325. Furniture and Fixtures
326. Various Equipment
328. Prov. for Real Estate Devaluation



33 Real Estate, Machinery and Equipment
330. Real Estate, Machinery, and Equipment, AMC
331. Lands
332. Buildings and other Constructions
333. Machinery, Equipment, and other Units of Exploitation
334. Transportation Units335. Furniture and Fixtures
336. Various Equipment
337. Substitution (Replacement) Units
338. Units To Be Received
339. Work in Progress

34 Intangibles

35 Real Estate, Machinery and Equipment Additional Valuation

36 Real Estate, Machinery and Equipment – Promotion Laws

37 Intangibles – Promotion Laws
371. Grants and Rights
372. Patents and Marks
373. Research Expense
374.Exploitation and Development Expense
375. Studies and Projects Expenses
376. Promotion and preoperative Expense
377. Stock Issuing and Obligations Expenses
378. Intangibles – Promotion Laws, AMC
379. Provision for Intangibles Fluctuation, Promotion Laws, AMC.

38 Deferred Charges
381. Interests To Be Accrued
382. Prepaid Insurance
383. Prepaid Rent
384. Deliveries To Render Accounts
385.Advance Remuneration
388. Advance Expenses, AMC
389. Other Deferred Charges

39 Accrued (Accumulated) Depreciation and Amortization

CLASS 4
CURRENT LIABILITIES
40 Taxes Payable
401. Central Government
4011. Sales Tax
4013. Remuneration Tax
4014. Royalties/Rules
4015. Customs Duties
4016. Entrepreneurial Patrimony Tax
4017. Income Tax
4019. Other Taxes
402. Central Government– Tax Certificates
4021. Tax Refund Certificate
4022. Fiscal Credit Refund Certificate
4029. Other Tax Certificates
403. Contributions to Public Institutions
405. Local Government
408. Taxes, AMC

41 Remuneration and Participation Payable
411. Remuneration Payable
412. Vacations Payable
413. Participation Payable
414. Remunerations and Participations to the Board of Directors....