Expressing Civil Law Concepts in Common Law Terms (9).Common words with uncommon legal meanings (21).Thus the expression вЂњhe was booked at the police stationвЂќ means le ficharon en comisarГa. The booking procedure of an arrestee ( procedimiento de fichaje del detenido) typically includes taking his photograph and fingerprints ( tomarle la fotografГa y las huellas). Thus Mercado de Deuda PГєblica en Anotaciones is a reference to SpainвЂ™s Government Book-entry Investment Securities Market.ДЄnd in criminal law contexts вЂњbookingвЂќ refers to entry on the police register of information concerning a criminal suspect who is being placed under arrest ( fichar al detenido). In other respects, in the context of securities law вЂњbook-entry securitiesвЂќ are valores representados mediante anotaciones en cuenta, and the dematerialized (uncertificated) вЂњbook-entry systemвЂќ is known as sistema de anotaciones en cuenta. In that regard, in this context the colloquial expression вЂњto cook the books,вЂќ refers to falsifying financial information and is often expressed in Spanish as maquillar las cifras. Thus, a person who keeps accounting records may be referred to as a вЂњbookkeeper,вЂќ while the expression вЂњdouble-entry bookkeepingвЂќ (or вЂњdouble-entry accountingвЂќ) refers to the commonly accepted mГ©todo de contabilidad de partida doble. In that regard, вЂњbookkeepingвЂќ (literally, llevanza de libros) is a common expression for the recording of accounting information, and вЂњto keep the booksвЂќ may be expressed as llevar la contabilidad. For example, вЂњaccounting booksвЂќ are obviously libros de contabilidad, while вЂњbook valueвЂќ is valor en libros or valor contable. References to вЂњbooksвЂќ in legal contexts often concern some aspect of accounting ( contabilidad). In this section I include some of the presumably simple legal English expressions that my students and translation clients have found most puzzling, along with a selection of legal Spanish terms that may stump translators when initially entering the legal translation field. In his 1963 work вЂњThe Language of the Law,вЂќ the eminent legal linguist David Mellinkoff observed that legal discourse often uses вЂњcommon words with uncommon meanings.вЂќ Indeed, in both Spanish and English common words and expressions often take on unexpected meanings when used in legal contexts, and there are many simple, seemingly inoffensive everyday words and expressions that can prompt translation mistakes if their special legal meanings are ignored.

Libros de contabilidad en espanol