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Financial Terms *
# 6 - 32
| Question | Answer |
|---|---|
| rebaja | abatement |
| revocar | to abrogate |
| absorber la perdida | to absorb the loss |
| cuenta | account |
| cuenta corriente | current account |
| contabilidad | accounting |
| periodo contable | accounting period |
| cuenta fiduciaria | account in trust |
| acumulaciones | accruals |
| acumular | to accrue |
| depreciacion acumulada | accrued depreciation |
| dividendo devengado | accrued dividend |
| gastos acumulados | accrued expense |
| renta acumulada | accrued income |
| pasivo acumulado | accrued liability |
| confirmacion/reconocimiento | acknowledgement |
| costo efectivo/real | actual cost |
| acturaio | actuary |
| destinatario | addressee |
| ajuste | adjustment |
| anticipo | advance |
| publicidad/propaganda y anuncios | advertising |
| agencia publicitaria | advertising agency |
| afiliado | affiliated |
| contrato de compraventa | agreement of sale |
| flete aereo | air freight |
| asignar/conceder | to allocate |
| asignacion | allotment |
| fusion | amalgamation |
| amortizacion | amortization |
| cantidad/volumen | amount |
| anualidad | annuity |
| solicitud | application |
| avaluo/valorcion | appraisal |
| atrasos | arrears |
| fabricacion en serie | assembly line manufacturing |
| valuacion fiscal | assessment |
| activo | assets |
| activo y pasivo | assets & liabilities |
| apropiar | to assign |
| cesionario | assignee |
| subasta | auction |
| auditoria | audit |
| disponible | available |
| promedio | average |
| saldo/balance | balance |
| saldo pagadero | balance due |
| saldo pendiente | balance outstanding |
| balanza de pagos | balance of payments |
| hoja de balance | balance sheet |
| libreta de depositos | bank book |
| sucursal de banco | bank branch |
| giro bancario | bank draft |
| billete bancario | bank note |
| sobregiro bancario | bank overdraft |
| tasa bancaria | bank rate |
| estado bancario | bank statement |
| bancarrota | bankruptcy |
| oro en ligote | gold bar |
| portado | bearer |
| mercado bajista | bear market |
| beneficiario | beneficiary |
| oferta | bid |
| poster | bidder |
| factura | bill |
| letra de cambio | bill of exchange |
| guia de mercancia vendida | bill of goods |
| conocimiento de embarque | bill of lading |
| cuenta de ventas | bill of sale |
| billetes | bills |
| cheque en blanco | blank check |
| cuentas congeladas | blocked accounts |
| consejo de administracion | board of directors |
| bono/titulo | bond |
| gratificacion | bonus |
| tenedor/contador de libros | bookkeeper |
| teneduria de libros | bookkeeping |
| auge | boom |
| prestatario | borrower |
| furgon | box car |
| sucrusal | branch |
| corredor | broker |
| corretaje | brokerage |
| presupuesto | budget |
| mercado de alzo | bull market |
| dia habil | business day |
| horas habiles | business hours |
| ano civil | calendar year |
| capital | capital |
| activo fijo | capital assets |
| capital circulante/flotante | floating capital |
| capitalizar | capitalize |
| gastos de capital | capital outlays |
| cargo mensual por saldo bajo | carrying charge |
| efectivo | cash |
| cuenta de caja | cash account |
| activo efectivo | cash assets |
| al contado | cash down |
| cheque cambiado | cashed check |
| anticipo | cash in advance |
| pagadero al entregarse | cash on delivery |
| caja chica | petty cash |
| entradas a caja | cash receipts |
| cheque certificado | certified check |
| talon de cheque | check stub |
| cheque pendiente de pago | outstanding check |
| cheque viajero | traveler's check |
| cuenta corriente | checking account |
| casa de liquidacion | clearing house |
| pago contra entrega | C.O.D. |
| garantia | collateral |
| cobrar | to collect |
| cobrar a la entrega | to collect upon delivery |
| common market | mercado comun europeo |
| sociedad/empresa/compania | company |
| compania matriz | holding company |
| en consignacion | on consignment |
| envase | container |
| parte contratante | contracting party |
| traspaso | conveyance |
| impuesto sobre la renta de las sociedades anonimas | corporate income tax |
| sociedad anonima | corporation |
| costo | cost |
| costo efectivo | actual cost |
| costo de reposicion | replacement cost |
| contador publico titulado | CPA |
| credito/bono | credit |
| ventas a plazos | sales on credit |
| abonar | to credit |
| entradas y salidas | credit & debit |
| saldo acreedor | credit balance |
| tarjeta de credito | credit card |
| limite | credit rating |
| abonar a la cuenta | to credit the account |
| acreedor | creditor |
| aduana | customs |
| proceso de informacion | data processing |
| abonare | debenture |
| bonos | debentures |
| debe/cargo/debito | debit |
| deuda | debt |
| deudor | debter |
| deducible | deductible |
| escritura/titulo de propiedad | deed |
| incumplimiento | default |
| anulacion/revocacion | defeasance |
| gastos diferidos | deferred charges |
| atrasado | delinquent |
| entrega | delivery |
| nota de envio | delivery slip |
| agotamiento | depletion |
| boleta de deposito | deposit slip |
| depositador | depositor |
| seguro de incapacidad | disability insurance |
| descuento | discount |
| patron doble | double standard |
| pago inicial/enganche | down payment |
| giro | draft |
| emitir/librar un cheque | draw a check |
| (fecha de) vencimiento | due (date) |
| cuotas | dues |
| ganancias | earnings |
| ganancias brutas | gross earnings |
| ganancias netas | net earnings |
| fecha de vigencia | effective date |
| dominio eminente | eminent domain |
| gravamen | encumbrance |
| endosar | endorse |
| endoso | endorsement |
| dotacion | endowment |
| empresario | entrepeneur |
| partida/entrada | entry |
| pasivo, capital social y superavit | equities |
| valor liquido | equity |
| plica | escrow |
| sucesion/bienes | estate |
| Comunidad Economica Europea (CEE) | European Economic Community (EEC) |
| cambio | exchange |
| cambio exterior | foreign exchange |
| impuesto sobre ventas | excise tax |
| gasto | expense |
| valor nominal | face value |
| vencer | to fall due |
| honorario | fee |
| cifra | figure |
| surtir | to fill an order |
| llenar/proveer | to fill a vacancy |
| responsabilidad economica | financial liability |
| categoria financiera | financial rating |
| solvencia | financial resources |
| titulos de empresa | financial securities |
| primera hipoteca | first mortgage |
| ejercicio | fiscal year |
| activo circulante/flotante | floating asset |
| libre a bordo | FOB (free on board) |
| juicio hipotecario | foreclosure |
| divisas | foreing currency |
| mercado de divisas | foreign exchange market |
| comercio exterior | foreign trade |
| decomiso | forfeit |
| flete | freight |
| furgon | freight car |
| ganancias | gains |
| saturar/inundar | to glut |
| bienes y servicios | goods and services |
| titulo de estado | government bond |
| bruto | gross |
| renta bruta | gross income |
| Producto Nacional Bruto (PNB) | Gross National Product (GNP) |
| fiador | guarantor |
| garantia | guaranty |
| oficina matriz | head office |
| sede | headquarters |
| seguro de incapacidad | heatlh insurance |
| tenedor | holder |
| accionista | stock holder |
| tenedor de poliza | policy holder |
| compania tenedora | holding company |
| tenencias | holdings |
| S.A. | Inc. |
| ingresos | income |
| impuestr sobre los ingresos | income tax |
| declaracion fiscal | income tax return |
| deudas/pasivo | indebtness |
| indemnizacion | indemnity |
| plazo/abono | installment |
| compra a plazos | installment buying |
| prima a plazos | installment premium |
| condiciones de venta a plazos | installment terms |
| seguro | insurance |
| liquidador de seguros | insurance adjuster |
| agente/corredor de seguros | insurance agent (broker) |
| poliza | insurance policy |
| tasa de seguro | insurance rate |
| asegurado | insured |
| interes | interest |
| intereses devengados | earned interest |
| tasa de interes | interest rate |
| inventario/existencia | inventory |
| moviemiento de inventario | inventory turnover |
| inversion | investment |
| inversionista | investor |
| concurso | invitation to tender |
| factura | invoice |
| factura detallada | itemized invoice |
| tramite de facturas | processing of invoices |
| facturacion | invoicing |
| pagare/vale | IOU |
| emision | issue |
| partida/data | item |
| corredor | jobber |
| cuenta conjunta | joint account |
| copropietario | joint owner |
| copropiedad | joint ownership |
| sociedad anonima/comapania por acciones | joint stock company |
| socio menor | junior partner |
| llevar los libros/llevar la contabilidad | to keep books |
| mano de obra | labor |
| leyes laborales | labor laws |
| amo/patron/dueno | landlord |
| despido temporal de obreros | layoff |
| licencia/feriado | leave of absence |
| mayor/libro mayor | ledger |
| moneda legal | legal tender |
| membrete | letterhead |
| deudas/obligaciones | liabilities |
| gravamen | lien |
| anualidad vitalicia | life annuity |
| activo circulante | liquid assets |
| liquidar/cancelar | to liquidate |
| prestamo | loan |
| cabildeo | lobbying |
| perdida | loss |
| asumir la perdida | to absorb the loss |
| impuesto santuario | luxury tax |
| correo | |
| correo certificado | registered mail |
| correo de entrega inmediata | special delivery mail |
| mantenimiento | maintenance |
| direccion/gestion | management |
| gerente | manager |
| fabricar | to manufacture |
| fabricante/manufacturero | manufacturer |
| reduccion | markdown |
| vendibilidad | marketability |
| mercadotecnica/comercializacion | marketing |
| sobrecargo al costo | markup |
| vencimiento | maturity |
| memorandum/apunte | memorandum |
| comerciante/negociante | marchant |
| fusion | merger |
| intermediario | middleman |
| actas | minutes |
| giro postal | money order |
| monopolio | monopoly |
| mensualidad | monthly installment |
| hipoteca | mortgage |
| pagare hipotecario | mortgage note |
| caja mutua de ahorros | Mutual Savings Bank |
| activo liquido | net assets |
| sin fin de lucro | nonprofit |
| pagare/vale | note |
| notificacion/aviso | notice |
| funcionarios/ejecutivos | officers |
| cancelacion/comprension | offset |
| gastos de explotacion/gastos de operacion | operating expenses |
| pedido | order |
| gastos | outlay |
| vigente/pendiente | outstanding |
| sobregiro/giro en descubierto | overdraft |
| vencido e impago | overdue |
| gastos generales | overhead |
| mercado extranjero | overseas market |
| horas extradinarios | overtime |
| deber/adeudar | to owe |
| poseer/tener | to own |
| embalaje/envase | packing |
| compania controlada | parent company |
| socio/asociado | partner |
| sociedad/compania colectiva | partnership |
| libreta de deposito | passbook |
| patente | patent |
| empenar/dar en prenda | to pawn |
| por pagar/pagable/abonable | payable |
| pagadero a presentacion | payable on demand |
| portador/tenedor | payee |
| pagar a plazos | to pay in installments |
| nomina/planilla | payroll |
| paguese a la orden de | pay to the order of |
| jubilacion/pension | pension |
| fondo de retiro | pension fund |
| cordon huelguista | picket line |
| franqueo | postage |
| posdatado | postdated |
| casilla de correo | post office box |
| poder/procuracion/mandato | power of attorney |
| acreedor privilegiado | preferred creditor |
| acciones preferidas | preferred stock |
| valor actual | present value |
| predominante | prevailing |
| principal/poderdante | principal |
| utilidades/ganancias/beneficios | profits |
| pagare/abonare/vale | promissory note |
| fomento | promotion |
| por poder/mediante mandatario | by proxy |
| activos disponibles | quick assets |
| titulo de finiquito/de quitacion | quitclaim deed |
| finiquito | quittance |
| cociente/cuociente | quotient |
| tasa | rate |
| libro de tarifas | rate book |
| tipo de cambio | rate of exchange |
| proporcion | ratio |
| materias primas | raw materials |
| bienes raices | real estate |
| rebaja/descuento | rebate |
| recibo | receipt |
| receptor/sindico/liquidador/administrador judicial | receiver |
| administracion judicial/sindicatura | receivership |
| recuperable | recoverable |
| redimir | to redeem |
| reembolso/devolucion | refund |
| acciones nominativas/nominales | registered stock |
| finiquito | release |
| renovacion/prorroga | renewal |
| recursos | resources |
| al por menor | retail |
| ingresos/renta/entradas brutas | revenue |
| llamar con pago diferido o con cargo diferido | reverse the charges/call collect |
| revocar | to revoke |
| clausula adicional | rider |
| derechos | rights |
| alza/aumento/subida | rise |
| regalias | royalties |
| caja fuerte | safe |
| caja de seguridad | safe deposit box |
| ventas | sales |
| valor de desecho | salvage |
| muestras | samples |
| cuenta de ahorros | savings account |
| pliego de condiciones | sealed tender |
| garantia | security |
| valores/titulos | securities |
| que trabaja for su cuenta | self-employed |
| agotamiento de las existencias | sell out |
| antiguedad | seniority |
| escalafon de antiguedad | seniority list |
| liquidacion/acuerdo | settlement |
| accion/cuota/participacion | share |
| escasez/insuficiencia | shortage |
| prestamo a corto plazo | short term loan |
| falta por enfermedad | sick leave |
| socio comanditario/capitalista | silent partner |
| contrato de participacion | silent partnership |
| receso economico/decaimento | slump |
| dinero para soborno | slush fund |
| norma de vida | standard of living |
| efectos de escritorio | stationary |
| existencias | stock |
| dividendo en acciones | stock dividend |
| bolsa de comercio/bolas de valores | stock exchange |
| accionista | stockholder |
| acciones | stocks |
| suspender pago/detener el pago | to stop payment |
| almacenaje | storage |
| subsidiaria/filial | subsidiary |
| cantidad/cifra/suma/monto | sum |
| cifra global | lump sum |
| oferta y demanda | supply & demand |
| sobreprecio/recargo | surcharge |
| superavit | surplus |
| sobretasa/sobreimposicion | surtax |
| renta imponible | taxable income |
| impuestos | taxes |
| exencion de impuestos | tax exemption |
| contribuyente | taxpayer |
| camionero/tronquista | teamster |
| sindicato/union de camioneros | teamsters |
| cajero | teller |
| inquilino/arrendatario | tenant |
| ofrecer | to tender |
| hoja de jornales devengados | time sheet |
| titulo | title |
| sumar/totalizar/arrojar | to total |
| descuento para venta | trade discount |
| fideicomiso | trust |
| fiduciario/fideicomisario | trustee |
| rotacion de existencias | turn over |
| haberes diferidos | unearned income |
| cesante/desocupado | unemployed |
| union/sindicato | union |
| al dia | up to date |
| usura | usury |
| comprador | vendee |
| vendedor | vendor |
| comprobante | voucher |
| congelacion de salarios | wage freeze |
| salario | wages |
| salario vencido | wages accrued |
| renuncia | waiver |
| almacen | warehouse |
| comprobante/vale/poliza | warrant |
| perdida/desperdicio | wastage |
| uso y desgaste | wear and tear |
| testamento | will |
| retirada | withdrawal |
| al por mayor/al mayoreo | wholesale |
| rendimiento/renta | yield |
| producir un beneficio | to yield a profit |
Created by:
amiranda
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