pasivo y patrimonio neto
/pasibo i patɾimonjo neto/from spelling rules
The English phrase "liabilities and equity" is translated into Spanish as pasivo y patrimonio neto.
This phrase is used specifically in the context of a balance sheet (balance general) to describe the sources of a company's funding, representing the total amount of money a company owes to outsiders and the value owned by its shareholders.
Is it said differently in some regions?
In Latin America, pasivos y patrimonio and obligaciones y patrimonio neto are prevalent ways to express this concept. In Spain, it is common to use pasivo y patrimonio.
How does it change in a sentence?
The conjunction y (and) is used to connect the two components of the accounting equation in Spanish.
Did you know?
- The word neto shares an unexpected root with the Spanish word nítido, which means 'clear' or 'limpid'. While they sound different, both ultimately stem from the Latin word for 'shining' or 'bright'.
- In a legal or familial context, the word patrimonio often refers to an inheritance or a family estate rather than just a company's book value. This reflects the historical sense of 'patrimony' passed down through bloodlines.
- The term pasivo can also be used as an adjective to describe someone who is 'passive' or lacks initiative in a social or psychological sense. In accounting, however, it refers strictly to the 'passive' side of the balance sheet representing obligations.
Examples in context
- La empresa presentó un informe completo sobre sus pasivos y patrimonio.The company presented a comprehensive report on its liabilities and equity.
- El balance muestra las obligaciones y el patrimonio neto de la compañía.The balance sheet shows the liabilities and equity of the company.
- Necesito entender mis deudas y patrimonio antes de tomar una decisión.I need to understand my liabilities and equity before making a decision.
- Los estados financieros deben reflejar correctamente el pasivo y patrimonio de la empresa.The financial statements must accurately reflect the liabilities and equity of the company.
- Debemos analizar el pasivo y patrimonio neto de la empresa.We must analyze the liabilities and equity of the company.
- Calcula el pasivo y patrimonio neto en el balance.Calculate the liabilities and equity in the balance sheet.
Example conversation
Two accountants are discussing a financial statement in an office.
- MaríaJavier, ¿ya revisaste el pasivo y patrimonio neto?Javier, have you checked the liabilities and equity yet?
- JavierSí, María, los números parecen correctos.Yes, María, the numbers seem correct.
- MaríaNecesito confirmar los totales hoy mismo.I need to confirm the totals today.
- JavierTe enviaré el archivo ahora.I will send you the file now.
Sources
- IPA marked “from spelling rules” is derived from standard Spanish spelling, where Wiktionary gives none.
- Word origins: Wiktionary entries neto, patrimonio, y, CC BY-SA 4.0.
