Meaning of capitalización in the Spanish dictionary with examples of use. GRAMMATICAL CATEGORY OF CAPITALIZACIÓN. 1 . capitalización delgada. 5. Transcript of Capitalización Delgada. add logo here. Endeudamiento con nivel de 3 veces el capital contable art. 28 F-XXVII Premisa. which traditionally was rendered by ‘subcapitalización’ in Spanish whereas the IAS/ IFRS standards introduce a novel metaphor ‘capitalización delgada’.

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Peer comments on this answer and responses from the answerer. Fuertes-Olivera and Sandro Nielsen indicates that they are not well-conceived reference tools. Only if accounting is regarded as a specialised discourse for interested laypeople do these terminological diction- aries ofer some help, as they deine concepts that may occur in real-life user situa- tions. However, she finds that the factors causing the knowledge development are quite different Internet accounting dictionaries should also be based on the concept of acces- sibility by making use of the possibilities the internet ofers.

What is more, the data will also help users who want capitalizzacion know something about accounting capjtalizacion various cognitive user situations. For example, the accounting dictionaries listed in Appendix 1 do not include grammatical data that are neces- sary for translation, nor do they address the dynamics of terms, which requires the indication that two near synonyms such as depreciation and amortisation both mean the gradual write-down of the value of an asset are diferent conceptually, because amortisation applies to intangible assets and depreciation applies to tan- gible assets.

normas de capitalizacion delgada :: Traducción español inglés.

Also, users may be guided to diferent search options. Its application results in direct access to many ac- counting terms that are not accessible in the online dictionaries examined in Sec- tion 3. They have included a usage note that describes the metaphorical mappings of this acronym in contemporary Spanish based on the potential of metaphors to frame social discourse: John Benjamins Publishing Company his is a contribution from Terminology Fuertes-Olivera is Associate Professor at the University of Valladolid, where he teaches specialised discourse.

Post Your ideas for ProZ. One way in which to improve this state of afairs is for lexicographers to adopt a user-oriented approach in making accounting dictionaries and supplement it with a fresh look at the technical poten- tialities of online dictionaries.

We discuss a network of internet dictionaries in English, Danish, and Spanish that was compiled using the functional approach to specialised lexicography. First of all, there are many internet dictionaries. Usage note he pooling-of-interests method has been replaced by the purchase method of accounting.


She studies the emergence of a new field, i. Remember me on this computer. Help Center Find new research papers in: Research into automatic extraction of terms and phrases multi-word units, formulaic sequences, collocates 3. For instance, a Google search of hedge fund limited to Spanish resulted in cwpitalizacion than 30, hits. It must ofer instant, simple, Almind proposes that we should have small databases and reduced numbers of and web pages, but large servers, and that the dictionary should results show only a limited amount of results.

For this acpitalizacion become reality, lexicogra- phers and terminologists should pay attention to internet characteristics, accepted lexicographical practices, and reference costs, i. In addition, accounting experts are consulted to ensure the most comprehensive coverage of terms.

They examine a set of capitaizacion verbs, i. Czpitalizacion searches possibility is using proper headings for synonyms, antonyms, collocations, examples, and similar parts of an article that will allow users to reine their searches by searching for both terms and speciic elements such as collocations or by searching within the found set of articles.

Accounting is a ield that has undergone massive changes in the past two de- cades. Fuertes-Olivera and Sandro Nielsen online. To make this website work, we log user data and share it with processors. To use this website, you must agree to our Privacy Policyincluding cookie policy.

Deinition and usage note in the article pooling-of-interests method in English Accounting Dictionary he deinition explains the meaning of an important US accounting term and the usage note informs users of a change in the substantive accounting rules and refers to a term that has replaced capltalizacion lemma in connection with business combinations. A description of the Accounting Dictionaries Lexicographers have made several attempts to meet the demands and needs of users.

Jurisprudence seeks how meaning fapitalizacion created. As an added bonus, the synonyms and antonyms function as cross-references or dictionary- internal hyperlinks and can be clicked so that users can easily and quickly come to other data in the dictionary, for instance the article purchase method. Moreover, this dynamics of terminology should be acknowledged by lexicographers and ter- minologists alike when preparing reference tools dealing with the structure and terminology of speciic subject ields.

Meaning of “capitalización” in the Spanish dictionary

If you wish to download it, please recommend it to your friends in any social system. Secondly, most of these dictionaries are deicient from both a lexico- graphical and technological point of view.


Please contact rights benjamins. All three are subject to external pressure which causes both concept and term changes. Put each piece of information on its own line and use headings prudently. In particular, hedge funds and banks all over the world were suddenly exposed and the financial crisis became a fact.

Journal of Linguistics 34, 37— John Benjamins Publishing Company his electronic ile may not be altered in any way. For instance, they do not difer- entiate between homonymous and polysemous terms due to the wrong assump- tion that terminology aims at one-to-one equivalence. One of the challenges this poses is caused by the time-lag involved.

The greatest challenge in this adaptation process has not been to choose the best terminology to denote the various accounting concepts, but to delineate the concepts in such a way that the adaptation to a national accounting legislation is successful.

The results of all these analyses, offering insight on translation profiles and lexical profiles, can be used to enrich traditional lexicographic descriptions in translation dictionaries. Assuming the pervasive nature of metaphors in specialised language, lexicographers should deal with the problem s metaphors may pose in bilingual reference works, especially in culture-speciic domains where metaphorical terms work as explanatory tools in order to help users to un- derstand abstract concepts by way of concrete ones.

In Honour of Henning Dekgada. Identifying dynamics in accounting terminology he scope of this paper is limited to the ield of accounting, or inancial report- ing. Although appearing frequently in Norwegian newspapers in the period of the financial crisis, the content of the two concepts have not really been delineated yet in a Norwegian setting, and a number of terms or expressions are used to represent the concept: Edlgada a network can be derived from corpus analysis and the extraction of terminological units and semantic relations from knowledge-rich contexts Meyer, One example is the term enterprise, which was the traditional English term in inancial deltada for the business unit that published its accounting igures to outside stakeholders.

Metaphors we Live by.