Diccionario Tributario Contable Argentino


AGIP(Administración Gubernamental de Ingresos Públicos) organismo autárquico en el orden administrativo y financiero que controla todo el proceso recaudatorio de la Ciudad Autónoma de Buenos Aires
ARCIBADeclaraciones Juradas y los pagos de las Retenciones/Percepciones practicadas a sus proveedores y clientes en AGIP
Costo tributario
COT(Código de Operación de Traslado) es un régimen por el cual se informan los bienes que se trasladan, su origen, destino, propietario y destinatario entre otros datos relevantes.
ORI(Otros resultados integrales) son los ingresos, costos o gastos que no pueden reconocerse en el resultado del ejercicio.
Plan de cuentas
Saldo de libre disponibilidad
RUT(Registro Único Tributario) Sistema de Registro Único Tributario – Padrón Federal
SIPER(Sistema de Perfil de Riesgo)
SICAM(Sistema de Informático para Contribuyentes Autónomos y Monotributistas) herramienta disponible en la web de AFIP, que ha sido desarrollada en conjunto por AFIP y la ANSES, para todas aquellas personas físicas y sus causahabientes, que desarrollen una actividad autónoma y/o monotributista.
SICORE(Sistema de Control de Retenciones) Es la aplicación que usan los Agente de Retención para liquidar retenciones y percepciones de Ganancias e IVA.
SICOLAplicativo de AGIP “e-SICOL”. Generación de su Declaración Jurada y el pago del Impuesto sobre los Ingresos Brutos, Categoría Locales, de acuerdo con las condiciones, formalidades y demás requisitos que se establecen por la Res. N° 687-AGIP-2013.
SICOSS(Sistema de Cálculo de Obligaciones de la Seguridad Social) Es un aplicativo que permite a los empleadores comprendidos en los distintos regímenes previsionales determinar e ingresar las obligaciones a su cargo, emergentes de la ocupación de personal en relación de dependencia, con implicancias en lo laboral y previsional.
SiNATrASistema Neuquino de Administracion Tributaria y Autogestión
SIPER(Sistema de Perfil de Riesgo)
SIRCAR(Sistema de Recaudación y Control de Agentes de Recaudación)
SISA(Sistema Integrado de Información Sanitaria Argentino)
SUSS(Sistema Unico de la Seguridad Social)

Accounts payable: The amounts owed by a business to its suppliers or vendors for goods and services purchased on credit. Also called trade payables.

Accounts receivable: The amounts owed to a business from its customers or clients for goods or services provided on credit.

Accrual accounting: A method of accounting where income and expenses are recorded in the periods in which they occur, not necessarily the periods in which cash is exchanged.

Accrued liabilities: These are amounts owed by a business to its suppliers or employees that relate to the current period but for which it has not yet been invoiced. Also called accrued expenses.

Bad debts: The estimated amount of credit sales that have become questionable as to collectibility in the current period.

Balance sheet: One of the three main financial statements prepared by a business. The balance sheet displays everything that is owned and owed by the company that has a measurable financial value.

Bank reconciliation: The process of comparing and reporting differences between the bank balance on the bank statement and the bank balance in the ledger.

Book value: The value of assets, liabilities, and equity recorded on the balance sheet of a business. Book value may differ (sometimes substantially) from replacement cost or market value.

Break-even point: The point in a business’s operations where revenue is sufficient to cover expenses.

Budgeting: The process of planning and projecting revenue, expenses, and capital expenditures for future fiscal periods.

Capacity: The upper limit of a company’s ability to produce a product or service.

Capital assets: The tangible operating assets of a business. These assets generally provide the business with operating capacity as opposed to being held for resale. They have a relatively long life.

Cash basis accounting: A method of accounting in which financial transactions are recognized in the period in which cash is transfered, not necessarily the period to which the event relates. Generally accepted accounting principles usually do not allow cash basis accounting.

Cash-flow: The inflows to and outflows from an entity, regardless of the source.

Cash-flow statement: Also known as the statement of changes in financial position, this is one of the three main financial statements of a business. In its most general terms, it shows why there is an increase or decrease in cash during the year. These increases and decreases are summarized into operating, financing, and investing activities.

Certified general accountant (CGA): A professional accounting designation in Canada that requires candidates to meet certain standards before being granted the designation.

Certified management accountant (CMA): A professional accounting designation widely recognized in the United States and Canada. cmas must pass rigorous standards before attaining the designation; however, the focus of training is more on internal management practices as opposed to public accounting.

Certified public accountant (CPA): A widely recognized professional accounting designation in the United States. To be a cpa, one must meet educational and experience requirements, as well as pass a uniform examination to qualify for a state license to practice.

Chartered accountant (CA): A widely recognized professional accounting designation in Canada, the uk, and Australia. A CA must meet educational and experience requirements and pass a uniform examination to be able to hold a public accounting license. Requirements vary between the countries, as the designation is administered by different professional regulatory bodies.

Chart of accounts (Plan de cuentas): The set of accounts used by a business that make up its general ledger. These accounts are standard to that particular organization, and all transactions must be recorded using these standard accounts unless a change is granted by management.

Competitive intelligence: The process of finding who your competitors are and what they are doing to maintain a competitive advantage in the marketplace.

Compound interest: Interest earned on your interest. You earn compound interest when you leave your interest in an investment so that during the next period, you earn interest on both your principal and the reinvested interest.

Controller (comptroller): The “big cheese” accountant in an organization. The controller oversees all accounting functions and sometimes operates as the company’s chief financial officer.

Cooking the books: A term for the process of making the financial results look good. Although there are many acceptable choices that can be made with respect to accounting policies, some of which will make the books look better, “cooking the books” generally involves fraudulent methods of recording nonexistent transactions or transactions with values different from what is being recorded.

Cost accounting: An older term for management accounting. Cost accounting is usually more narrowly defined as accounting for the costs of manufacturing goods and apportioning them to the correct products in the correct periods.

Cost-based pricing: Pricing of services based on costs of inputs, which involves calculating how much it costs you to provide a service, then building in a profit margin. Also called cost-plus pricing.

Cost of goods sold (COGS): The purchase or manufacturing costs of the goods that were sold during a particular period. The costs related to the goods not yet sold are accounted for in inventory on the balance sheet.

Creditor: A person or other entity that has loaned money or extended credit to a business.

Current assets: A category of assets on the balance sheet that represents cash and assets that are expected to be converted into cash within one year.

Current liabilities: A category of liabilities on the balance sheet that represents financial obligations that are expected to be settled within one year.

Current ratio: A solvency ratio that measures whether a business has enough resources to pay its bills in the next 12 months. Calculated by dividing current assets by current liabilities.

Debits and credits: Accounting terminology representing the increases and decreases in ledger accounts. Debits represent increases to assets and expenses, and decreases to liabilities, revenue, and equity accounts. Credits represent increases to liabilities, revenue, and equity accounts, and decreases to assets and expenses.

Debt: The amounts owed by a business to outside persons or businesses. It is sometimes more narrowly defined as to exclude accounts payable and only include loans that have fixed interest rates and repayment schedules.

Dividends: The portion of earnings (either current or retained from prior periods) that have been distributed to the shareholders in the current operating period.

Double-entry bookkeeping: The method of bookkeeping first documented in 1494 that recognizes that each financial transaction affects at least two balances simultaneously.

Earnings: A term usually used interchangeably with net income (that is, revenue less expenses).

Entrepreneur: A person who envisions and creates a business. This person may or may not be either an investor or manager in the ongoing operations.

Exit strategy: A plan for a company’s owners to either sell or wind up the business.

Financial statements: The main summary financial reports produced by a business’s accounting and bookkeeping system. The three main financial statements are the balance sheet, the income statement, and the cash-flow statement.

Financing activities: One of the three main summary categories on the cash-flow statement. Financing activities are those transactions between a business and its sources of funding. They include the borrowing and repayment of debt, the issue and retraction of share capital, and the payment of dividends.

Fixed assets: An older term for capital assets.

Generally accepted accounting principles (GAAP): The collection of standards and practices required to be used by businesses to record and present the results of their financial activities and their records of what they own and what they owe. gaap can be different between industries and between countries.

Goodwill: In the general sense, goodwill represents the intangible asset that a business possesses by virtue of its good name in the community, strong and loyal customer or client list, and brand-name recognition. In its more narrowly defined accounting sense, goodwill represents the intangible value that has been paid for when a company purchases another company. This is the only type of goodwill that generates accounting recognition. It is carried as an asset on the balance sheet.

Gross income: Another term for revenue.

Gross margin: Represents revenue minus the cost of goods sold in the period.

Income statement: One of the three major financial statements of a business. (The balance sheet and the cash-flow statement are the other two.) The income statement shows operating activity over an operating period from revenue, expenses, and extraordinary gains and losses.

Insolvent: A term used to describe a business that does not have enough assets to meet its debt obligations in the short term. Insolvency must be corrected quickly or it could lead to bankruptcy.

Internal control: The procedures set up in a business to prevent errors and fraudulent activity.

Inventory: Goods held for resale but not yet sold at the end of an operating period. In a manufacturing environment, inventory would include goods in the process of being made, finished goods, and raw materials. In certain service industries, it would include time spent on customer activities but not yet billed out.

Investing activities: One of the three main summary categories on the cash-flow statement. Investing activities include the purchase and sale of capital assets, including land, buildings, equipment, and furniture and fixtures.

Key performance indicators: Numeric measures of the factors that are critical to the success of a business.

Liability: Something that is owed by the business to outside parties. Liabilities can be current or long-term, depending on when the obligation is to be settled.

Liquidity: The ability of an asset to convert into cash or its ability to be easily sold. Assets are shown on the balance sheet in the order of their liquidity, the most liquid (cash) being first.

Long-term liability: An obligation that is not expected to be settled within one year. The current portion of these liabilities (i.e., present value of payments due within one year) is shown in the current liability section of the balance sheet.

Management accounting: The accounting done internally to assist managers in their decision-making role. Management accounting generally encompasses budgeting, forecasting, unit costing, and ratio analysis.

Mortgage payable: The balance of a business’s debt that is secured by the business’s real property. The most common reason for the borrowing is the purchase of a land and building in which the business will operate. The present value of the mortgage payments due within one year are presented as current liabilities on the balance sheet, and the present value of the payments due more than one year out are presented in the long-term liability section.

MYOB: A popular accounting software program for small businesses.

Net book value: The difference between the original cost of a capital asset and its accumulated depreciation.

Net income: The income left in an accounting period after all expenses have been deducted from revenue. The term net income is only used if the revenue exceeds the expenses.

Net loss: The deficit for an accounting period that occurs when the expenses for that period exceed the revenue.

Obsolescence: Generally used in reference to inventory, obsolescense is the loss in use of an item due to new and improved items taking its place, changes in customer preference, or other conditions unrelated to the physical condition of the item.

Operating activities: Those activities in which a business engages that create its main source of profit.

Operating cycle: The period of time it takes for a business to complete a full round of its operating activity. It is the time it takes to convert cash back into cash, which includes buying inventory, selling inventory, and collecting the receivables.

Owners’ equity: The amounts owed by a business to its owners rather than outside parties.

Partnership: One of the three main forms of business ownership. A partnership is an unincorporated business with two or more owners. Partnerships are jointly owned by the partners and do not have a separate “legal life” of their own.

Performance-based pay: An employee compensation model in which a variable pay component is based on clearly defined requirements and regular employee assessment. Also called variable pay.

Periodic inventory: A method of accounting for inventory by which all purchases throughout the operating cycle are posted to cost of goods sold. Inventory is physically counted at the end of the period, and the adjustment for goods sold is made at that point. With this method, inventory is correct only at the end of the period.

Perpetual inventory: A method of accounting for inventory by which goods are recorded as being removed from inventory as they are sold. With this method, inventory is always theoretically correct and is checked against a physical count at the end of the period.

Posting: The process of summarizing general journal entries and recording them in the general ledger.

Profit: See Net income.

Profit and loss (P&L) statement: Another name for an income statement.

QuickBooks: A popular accounting software program for small businesses.

Retained earnings: The amount of cumulative net income that remains in the business that has not been paid out to the owners.

Revenue: The amount of net assets generated by a business as a result of its operations.

Shareholder: An owner or internal investor of a corporation.

Simply Accounting: A popular accounting software program for small businesses.

Sole proprietorship: One of the three main forms of business ownership. A sole proprietorship is an unincorporated company that is owned by a single owner. It has no “legal life” of its own.

Solvency: The ability of a company to settle its liabilities with its assets.

Statement of cash flows: One of the three main financial statements. The statement of cash flows explains the changes in assets, liabilities, and net equity for the period.

Statement of changes in financial position: An older term for the statement of cash flows.

Taxable income: The amount of net income that is subject to income tax. It will differ from net income per the financial statements by any differences between gaap and tax regulations.

Total debt ratio: A measure of the long-term solvency of your company. Calculated by dividing total debt by total assets.

Transaction: A financial business event that is recorded in a business’s books.

Turnover time: The amount of time it takes a business to get new work in the door, process it, and return it to the client.

Upselling: The business growth strategy that entails selling existing customers more products or services.

Working papers: A set of documents prepared for the external accountants to verify the balances and calculations made in a business’s books.

Write-down: An accounting entry to reduce the carrying value of an asset, such as inventory, to its market value.

Write off: A slang term for expensing a cost in the books of a business. (proceso de contabilizar un costo en los libros contables)

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