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’.

Author: Tugrel Voodoorn
Country: Malaysia
Language: English (Spanish)
Genre: Spiritual
Published (Last): 22 August 2016
Pages: 309
PDF File Size: 15.10 Mb
ePub File Size: 18.87 Mb
ISBN: 868-1-70387-412-2
Downloads: 42916
Price: Free* [*Free Regsitration Required]
Uploader: Mazukinos

On the one hand, the proliferation of both types of reference tools will inluence terminology as they usually appear in top positions in internet searches. Hence, the makers of internet caitalizacion dictionaries focusing on the dynamics of terms and regularity of ter- minological creation need to remedy some or all of the above drawbacks. Heid proposes a model based on relational delgadda and typed formalisms.

Click here to sign up. Journal of Linguistics 34, 37— 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.

His research inter- est lies in specialised lexicography, translation, and language teaching. In sum, our analysis of free internet accounting dictionaries indicates that time is ripe capitalizacioj producing more focused and better conceived internet accounting dictionaries.

According to Faber et al. FrameNet-like contexts, more specifically, sentences showing the different syntactic constructions of the frame elements and the target predicate; 2.

However, not all EU languages have followed this change in terminology. The authors discuss a network of internet dictionaries in English, Danish, and Spanish. About project SlidePlayer Terms of Service. Lexicography in the Borderland between Knowledge and Non-Knowledge.

Internet accounting dictionaries should be based on a clear and adequate un- derstanding of the concept of accounting. In the relevant international standard was amended and this included a revision of terminology. Reviewing applications can be fun and only takes a few minutes. General characteristics of internet accounting dictionaries Proper Internet dictionaries are not digitised, machine-readable versions of print- ed dictionaries.


CAPITALIZACIÓN – Definition and synonyms of capitalización in the Spanish dictionary

This contribution discusses the integration of complex SRs into two multilingual dictionaries, one in the field of retail sales, and the other in global economy.

Number of lemmas and Lexicographical Data included. The authors argue that legal terms do not carry inherent meaning but only capitailzacion in capitalizafion particular temporal and spatial context. What is more, the data will also help users who want to know something about accounting in various cognitive user situations. Public relations capitailzacion and copy editors may be revising or editing inancial reporting texts and consult dictionaries to ind help before publishing the texts.

Fuertes-Olivera and Sandro Nielsen misunderstanding. The analytic and descriptive tools developed in corpus linguistics lemmatizers, syntactic parsers, POS taggers and annotation tools, term also multiword extractors, etc.

Log In Sign Up. Finally, we discuss strategies for translating English metaphorical terms into Spanish assuming that bilingual accounting dictionaries should use conceptually similar terms in both source and target languages.

Lexicography at a Crossroads. However, an analysis of online dictionaries shows that these cannot cope with the dynamic nature of accounting terminology.

Meaning of “capitalización” in the Spanish dictionary

Consequently, the terms in these dic- tionaries were selected using the principle of drlgada, here deined as the quality of being directly connected with the subject ield in question, the function s of the dictionary, and the user situations in which the dictionary is intended to be used.

We discuss a network of internet dictionaries in English, Delgwda, and Spanish that was compiled using the functional approach to specialised lexicography. This literal translation is nonsensical in Spanish. Fuertes-Olivera and Sandro Nielsen online. All three are subject to external pressure which causes both concept and term changes. If we consider accounting a pedagogical concept i.


Vote Promote or demote ideas.

Post Your ideas for ProZ. All member states have national rules on inancial reporting thus establishing a local domain and termi- nology.

capitalización delgada

What is a corpus? Research into morphosyntactic and semantic variation 2. Finally, the irst two sets of rules have now been supplemented by a comprehensive set of international standards that apply globally, capitaljzacion by the International Accounting Standards Board. In this light, it is obvious that lexicographical tools helping users with accounting terminology need to be able to cover and relect this plural- ity of elements in accounting terminology and cqpitalizacion dynamicity.

Although appearing frequently dflgada 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: The amendment of Spanish thin-capitalization rules that resulted from the Grading comment 4 KudoZ points were awarded for this answer.

This is a necessary condition for the standards to be convergent and transparent. Close and don’t show again Close.

Accessed 20 April You will also have access to many other tools and opportunities designed for those who have language-related jobs or are passionate about them. Finally, people may want to learn something about ac- counting language usage or the subject ield of accounting in order to be prepared for discussions with colleagues, presentations at conferences etc.

Enter the email address you signed up with and we’ll email you a reset link. Sandro Nielsen is an oicially sworn translator and interpreter. Huerta de Soto, M. Usage note he pooling-of-interests method has been replaced by the purchase method of accounting.

Related Posts