Glosario de Ingles Bancario, financiero, bienes raíces y contable:
También puede ser usado por el comercio en General y en Call Centers.
A
Abogado: lawyer, counselor, attorney.
Abono, installment, allowance
Abrir un credito: to open a line of credit
Acción share, lawsuit (legal) action
Acciones shares, stock
Acciones communes common stock, equities
Acciones ordinaries common stock
Acciones preferentes Preferred stocks
Accionista stock holder
Acelerar to accelerate, expedite
Aceptación acceptance
Acreditado credited, well known
Acta, minute
Acta de constitución Certificate of incorporation
Acta de asamblea minutes of a meeting
Actividad o giro de la sociedad purpose of the corporation
Activo assets
Activo circulante current assets
Actual present, current
Acumulación accumulation, accrual
Acumulado accrued, cumulative
Adelanto advance
Adelanto de dinero advance payment
Adeudado indebted
Adeudar to owe
Adición Addition
Adiestramiento, entrenamiento Training
Adjuntar to enclose, to attach
Administrar to manage, to direct
Aduana Customs
Advertencia Notice, warning
Afiliado Affiliated member
Aforo Customs appraisal
Agencia Agency
Agencia de Publicidad Advertising agency
Agente de Aduana Customs agent
Agotado Out of stock
Aguinaldo Christmas bonus
Ahorro saving, thrift
Al azar random
Alcance scope range
Almacen store, warehouse
Almacenaje Storage
Al contado cash, in cash
Alquiler rent, rental
Ampliación extension, range
Análisis analysis
Anexo addendum, enclosure
Antecedentes information, references, data
Anterior Former, Previous, prior
Antes de deducir impuestos Before taxes
Anticipo de dinero Down payment, advance payment, cash advance
Annual yearly, annual, per annum
Anular to cancel, write off
Apartado postal Post office box
Año fiscal. Fiscal year, tax year
Apertura Opening
Apoderado Proxy
Apreciación Appreciation, valuation
A quien interese To whom it may concern
Arancel Tariff
Arancel de Aduanas customs tariff
Archives files records
Arqueo de efectivo Cash audit.
Arreglo Settlement, understanding, arrangement
Arrendador landlord, lessor
Artículos goods, ítems
Asalariado, wage earner, salaried worker
Asamblea meeting
Asegurado Insured, secured
Asegurador Insurer
Asiento entry, posting
Asignación assignment, allocation, appropriation
Asunto aubject, matter, item
Atrasado late, overdue, in arrears; slow
Auditor Auditor
Auditoría Audit
Aumento increase, raise, expansion
Auxiliar auxiliary, record assistant
Auxiliar de censaíia unemployment relief
Avalúo, appraisal, valuation
Aviso advice, notice, word
Ayudante assistant
B
Baja decline, fall
Balance balance, statement
Balance de comprobacion Trial balance
Balance de situacion
Balanza Balance
Balanza comercial Trade Balance, balance of trade
Balanza de pagos balance of payments
Bancarrota Bankruptcy, failure
Banco bank
Banco de ahorro muto Mutual Savings bank
Barreras arancelarias tariff barriers
Base base basis
Base acumulada accrual basis
Base de cuota fija flat fee basis
Base de valor devengado Accrual basis
Base para los impuestos Tax basis
Basico Basic
Beneficiario beneficiary
Beneficio, ganancia Benedit, profit
Beneficio (ganancia) bruto gross profit,
Beneficio de jubilación retirement Benedit
Beneficio por desempleo unemployment Benedit
Beneficio por incapacidad disability Benefit
Beneficio por vejez. Old-age Benedit
Bienes goods, properties
Bienes de capital capital assets, capital goods
Bienes de producción capital equito
Biemes inmuebles chattel, persal assets, personal property
B
Bienes raíces real estate
Bienestar social social welfare
Billetes bills
Bodega, warehouse, storeroom
Boleta de aduanas customs certificate
Bolsa de valores, stock exchange, stock market
Borrador draft
Buen nombre goodwill
Bufete law firm
C
Caja cash
Caja chica petty cash
Caja de seguridad safe deposit box
Caja fuerte safe
Caja registradora cash register
Cajero cashier, teller
Calidad quality, qualification
Calle, street
Cámara de comercio, Chamber of Commerce
Cambio exchange, foreign exchange.
Cambio de personal turnover of personnel
Campaña publicitaria Advertising campaign
Cancelado en su totalidad paid-in full
Cancelado paid
Capacidad capacity
Capital principal, capital
Carencia de efectivo lack of cash
Cargo Charge, debit
A cargo de. Drawn on
A nuestro cargo Drawn on us
Carta letter
Carta de credito letter of credit
Casa matriz home office, headquarters
Catalogo catalogue, list
Cédula de identidad I:D: card
Certificado, certificate, warrant
Certificado de acciones stock certificate
Cesantía Severance pay, termination of employment
Cesionario transferee, assignee
Cheque check
Cheque de viajero traveler’s check
Chequera checkbook
Clase class
Cliente client, customer
Cobranza collection
Código code
Código de trabajo Labor code
Coeficiente rate, index
Comercial, comercial mercantile
Comerciante trader, dealer, merchant
Comerciante mayorista wholesaler
Comisión commission
Compañía, company, corporation
Compañía de seguros insurance company
Compensación, compensation offset.
Compensación por desempleo unemployment compensation
Comprador buyer, purchaser
Compra, parchase, buy
Comprobante, voucher
Condiciones terms
Confiable reliable
Conflicto laboral o de trabajo, labor dispute
Conocimiento de embarque. Bill of Lading.
Consejo advice
Conservación maintenance
Consumidor consumer
Contabilidad accounting
Contabilizar to enter in the books, to post
Contador accountant
Contador público autorizado Certified Public Accounta C:P:A
Contestación Reply
Contribuyente tax payer
Convenio agreement
Convocatoria notice of meeting
Correo, mail, post office
Costo cost, expense
Costo, seguro, flete C:I:F (Cost, Insurance and Freight)
Costo y Flete (Cost and Freight) C&F
Al costo at cost
Cotización, quotation, quote
Crédito credit
Cuenta account, bill
Cuenta de ahorros Savings account
Cuenta corriente checking account
Cuenta de débito Debit account
Cuenta de gastos Expense account
Cuenta del mayor ledger account
Cuenta de ventas Sales account
Cuenta mancomunada Joint account
Cuenta personal Personal account
Cuenta por cobrar account receivable
Cuentas varias Sundry accounts
A cuenta de… on account of
Cumplimiento (legal) performance, compiance, fulfillment
Cuota de asociación, membership dues
Cuota de importación, import quota
Cuota Patronal payroll tax, employer contribution
Curriculum vitae curriculum vitae, resumé
Curstodia Safekeeping
D
Daño Damage
Daño corporal personal injury
Datos, data, information
Datos constables accounting data
Datos laborales job data
De antemano in advance, beforehand
De segunda mano secondhand
Debe, debit, owe
Debe y haber debit and credit
Deber duty
Deberes de los empleados duties of the employees
Declaración de impuesto sobre la renta, income tax return
Declarado de más overstated
Decomiso seizure, confiscation
Decreto presidencial executive decree
Deducción deduction
Deducciones del sueldo payroll deductions.
Déficit, déficit, shortage
Delegado, representative, delegate
Denegación refusal
Departamento department
Departamento de contabilidad Accounting department
Departamento de credito y cobranzas credit and collection department,
Departamento de mantenimiento maintenance department
Departamento de ventas sales department
Depósito deposit, down payment, warehouse
Depósito a plazo time deposit
Depósito bancario bank deposit
Depósito de aduana bonded warehouse (almacen fiscal).
Depreciación, depreciation
Depreciación acelerada
Depreciación acumulada accrued depreciation
Depreciación calculada al porcentaje fijo
Fized rate method of depreciation.
Depreciación por anualidades decreasing-charge method
Depreciación por método directo Straight line depreciation
Derecho de llave goodwill
Derechos: Duties, rights
Derechos adquiridos vested rights
Derechos de aduana Customs duties
Derechos de importación import duties
Desarrollo develoment, progress
Descompuesto, out of order
Descuento discount, allowance
Desembolso, disbursement, expenditure, expense
Desempleo unemployment
Desfalco embezzlement
Despachar To forward
Despedir (empleo) to fire, to lay off
Desperdicio, scrap, waste, refurse
Despido notice of termination of employment
Detalle retal, detal, break-down
Detallista retailer
Detener el pago, stop payment
Deuda, debt indebtedness, obligation
Deuda a corto plazo short-term debt
Deuda a largo plazo long-term debt
Deudor debtor
Devengado accrued, earned
Devolución, return, refund
Día, day
Día de pago pay-day
Día hábil o laborable working day
Al día up-to-date
Diario, journal, subsidiary book; daily.
Diario auxiliary auxiliary journal
Diario de caja cash journal, cash book
Diario general General journal
Deferido deferred
Dimisión, renuncia resignation
Dinero money
Dirección adress
Directo direct
Disminución decrease, fall, decline
Disponibilidad de fondos availability of funds
Disponible, available, quik, liquid
Disponible a la vista available at sight.
Distribución distribution, allocation, breakdown.
Diversos miscellaneous
Dividendo dividend
Divider to divide, to split
Divisas foreign currency, foreign exchange, control de divisas o de cambios
Documentos. Documents, notes, vouchers
Donativo contribution, donation
Dorso back
Duplicado duplicate
E
Economía savings; economy
Edificio building
Efectivo cash,
Egresos expenditures, outlays, disbursements.
Egresos de caja cash disbursements
Embalaje packing, embalaje y envases
endeudado indebted
endoso endorsement
ensayo test, trial, essay
entendimiento understanding
entrega delivery
entrenamiento training
envase container, packaging
enviar to send
enviar por correo o via electronica to mail
equipo equipment
equipo agricola agricultural equipment
equivocacion, mistake, misunderstanding
erogacion (gastos) expenditures
escasez scarcity, shortage
escritura legal instrument: ded
escritura constitutiva certificate of incorporation
establecimiento establishment: place of business
estado statement
estado anual annual report
estado financiero financial statement
estado de ganancias y perdidas profit and loss statement
estampilla stamp
estatutos by-laws
estimación estimate
estudio del mercado market study
etiqueta label tag
evaluación appraisal evaluation
examen test, examination, survey
excedente excess, surplus
exención exemption
exento exempt, free
exhibición exhibit
exigencias requirements
exoneracion de impuestos tax exemption
expansión expansion, extension
expediente file, record
expiración expiration, termination
explotación operation
exportación export, exporting
exterior external, foreign
F
fabrica factory, plant
fabricado manufactured, made
fabricante manufacturer, maker
fabricar to manufacture, to process, to make
fabricacion en serie mass production
factibilidad feasibility
factura invoice, bill
factura consular consular invoice
factura de compra purchas invoice
factura proforma proforma invoice
facturacion billing
facultad authority, power, faculty
fallar to fail
falsificacion forgery, misrepresentation
falso falso, counterfeit
faltante shortage,
fecha date
fecha de corte cutoff date
fecha de expedicion date issued
fecha de vencimiento expiration date, due date, maturity date
fecha de vigencia effective date
hasta la fecha to date
feriado holiday, day off
feriado pagado paid holiday
fiado, on credit
fiado guarantor, personal surety
fianza guaranty, security
fideicomiso trust
fidedigno reliable
fiduciario trustee, fiduciary
fijo fixed, firm
fin end, termination
final final, end, last
financiamiento del patrimonio
por medio de acciones equity financing
financiero, financial
finca farm
fines lucrativos profit motives
finiquito release, discharge, full settlement
firma signature, firm
firma asesora o consutora de negocios
fiscal fiscal, auditor, pertaining to the treasury, controller
fisico physical
firmante signer, signatory
flete freight
flete terrestre inland freight
flete maritimo ocean freight
flujo de efectivo cash flow
folio page
fomentar to develop, to promote
fondos funds
fondos de amortizaciones sinking fund
fondos de depreciacion depreciation funds
fondos fiduciarios trust funds
fondos retirados withdrawals
formulario form
formulario de aplicacion application blank
fotocopia photocopy
fracaso, failure
fraccionamiento de acciones, stock split
fraude fraud
fuente source
fuera out, outside
fuera de uso, obsolete, out-of-use, out-of-date
fuerza, force, power
fuerza de trabajo working force, man power
funcionamiento operation
fundir to merge
fusion merger
G
ganadero stock raisng, cattleman cattleperson
ganancia profit, earnings
ganancia bruta, gross earnings, gross profit
ganancias de capital a corto plazo short-term capital earnings
ganar, to earn to gain
ganar dinero to make money
garantia guaranty, warranty, guarantee
garantizado secured
gastos, charges, costs, expenses, expeditures
gastos acumulados accrued expenses
gastos de cobranzas collection expenses
gastos deducibles deductible expenses
gastos de entrega delivery charges
gastos de manejo handling charges
gastos de publicidad advertising expenses
gastos de traslado moving expenses
gastos de efectivo cash disbursements, out-of-pocket expenses
gastos prepagados, deferred charges, prepaid expenses
gerente manager
gerente general general manager
girar to draw
girar contra to draw on
girar un cheque draw a check
giro draft
giro a la vista sight draft
gobierno government
grafica de flujo flow chart
gran total grand total
gratification bonus to an employee, gratuity
gratuito free
gravamen taxable, dutiable
gravar to tax,
guia guide
guia aerea airway bill
H
haber credit
haber diferido deferred credit
haber dinero to have money
hacer dinero to make money
hacer efectivo to cash
hacer efectivo en cheque to cash a check
hacer inventario to take an inventory
hacer saber to advise to notify
hacer ganancia to make a profit
hacer un pedido to place an order
hacienda treasury, finance
hecho en Costa Rica made in Costa Rica
hipoteca de primer grado first mortgage
hipoteca de segundo grado second mortgage
hombre de negocios businessman
honorarios fees
honorarios de abogado legal fees
horas de trabajo o laborales working hours
horas extraordinarias overtime
horas-hombre manhours
horas maquina machine-hours
horario completo full time
hospitalizacion hospitalization
huelga, strike
I
implementos implements, tools
imponer to assess, to levy, to impose
imponible taxable, subject to tax, dutiable
importacion import, importation
imprevisto unforseen, not provided for
impuesto tax, assessment, levy; duty
impuesto de consumo excise tax, consumer tax
impuesto de sucesion estate tax
impuesto de ventas sales tax
impuestos retenidos taxes witheld, tax withholdings
impuestos sobre bienes property taxes
impuesto sobre la renta income tax
impuestos sobre sueldos y salarios payroll taxes
impuesto territorial property tax, land tax
incapacidad inability
incendio fire
incentivo incentive, stimulus,
incentivo fiscal tax incentive
incremento increment, increase
incumplimiento failure to perform, non-compliance
indemnizacion compensation
indice index
indice de liquidez liquidity ratio
indice de precios price index
indice de precios al por mayor wholesale price index
indice de rendimiento profit ratio
indice de rotacion de inventario inventory ratio
industria industry
industria fabril manufacturing industry
inflacion inflation
inflacion desenfrenada runaway inflation
informe report
infraccion infringement, breach, violation
ingreso income; entry, admittance, start
ingresos income, revenue, receipts
inquilino tenant
inscripcion inscription, registration, tecord
insolvencia insolvency, bankruptcy
instalaciones facilities, installations
instalaciones de planta plant facilities
instrucciones instructions
instrumento instrument
insuficiente insufficient
intangibles, intangibles
integro whole
intercambio, interchange, exchange, trade, traffic
interests interests
intereses acumulados accrued interests
intereses a pagar interests payable
intereses creados
con interes interest bearing
interino interim
inventario de productos terminados finshed products inventory
inventario final o de cierre closing inventory
inversion investment
M
maximo maximum
mayor ledger
mayor auxiliar subsidiary ledger
al por mayor wholesale
mayoreo wholesale trading
mayoria majority
medianos medium
medida, medicion measure
mejoras improvements
mensajero messenger
menudeo retail
mercaderia o mercancia merchandise goods
mercado market
mes month
metodo method
meimbro member
million million
metodo method
ministerio ministry, Department (USA)
miembro member
millón million
minimo minimum
minutas minutes
mitad half
mixto mixed
mobiliario furniture, movables
moderado reasonable, moderate
modificacion, revision, amendment
moneda money, currency, coin
monto, amount, sum
moroso delinquent, in default, in arrears
movimiento, movement, turnover; activity
movimiento, movement, turnover, activity
movimiento de inventarion inventory turnover
movimiento de obrero labor turnover
movimiento de inventario inventory turnover
muebles furniture, furnishings
muebles y enseres furniture and fixtures
muestra sample
multa penalty, fine
N
nacional national
negar to deny, to refuse, to reject
negativa deial, refusal
negociacion, negotiation, transaction
negocio businesss, transaction, place of business
neto net
nivel level,
nivel de salarios wage level
nivel de vida standard of living
nombre name
nomina payroll, list, statement
nominal face amount, nominal
normal standard, normal regular
normas standards, norms, rules
nota note, memorandum
nota de credito credit advice, credit memorandum
nota de debito debit advice
notario publico notary public
notificacion notice, advice
nuevo new
nulo void. null
numero number, figure
numero de cuenta account number
numero de cuenta invoice number
numero entero whole number, integer
numero impar odd number
numero par even number
O
objetivo, objective
obligacion obligation, responsibility, indebtedness, bond
obligacion solidaria joint obligation
obligacion tributaria tax liability
obras; work, job, project
obras publicas public works
obrero worker, workman, laborer
obsoleto obsolete
obtener to obtain, to get, to procure
ocasion, occasion, opportunity
ocioso, idle
oferta offer, bid, supply, tender
oferta en firme firm offer
oferta y demanda supply and demand
la mejor oferta best offer
oficial official
oficinista clerk, white collar worker
operacion operation, deal, venture, transaction
operario worker, laborer
oportunidad opportunity
orden order, instruction
orden del dia agenda
orden de fabricacion o de produccion production order
orden de pago payment order
orden de trabajo factory order, job order
a la orden de to the order of, in favor of
ordinario regular, standard
organigrama organization chart
organismo organization, institution
origen source
origen de los fondos source of funds
P
pacto social, partnership agreement
pagadero a la vista
payable on sight, due on demand
pagadero al portador payable to bearer
pagador payer,
pagar to pay
pagado paid`
pagar adelantado o con anticipacion
to pay in advance, prepay
pago de contado o con efectivo to pay cash
pago a plazo time payment
pago in especie payment in kind
pago inicial down payment
pago parcial partial payment
pago total payment in full
papeleria stationery
papeleria y utiles stationery and office supplies
paquete package
paquetes postales parcel post
par par, even, pair
a la par at par
bajo par below par
parcial partial, limited
partida entry, item, departure
pasaporte passport
pasar to post
pasivo liability, liabilities
pasivo a largo plazo long-term liabilities
pasivo circulante current liabilities
pasivo diferido deferred liabilities
patente, patent, license
patentes y marcas patents and trademarks
patrimonio proprietorship, net worth
pendiente outstanding
perdida loss, waste, damage
perdida contable o segun libros book loss
perdida neta net loss
pericia know how, skill
plazo de vencimiento maturity, expiry date, expiration
plazo fijo o determinado o definido fixed term, flat period
a plazos in installments, installment credit
a corto plazo short–term, short-run
a largo plazo long-term,
pleito (legal), suit, lawsuit
pleno, full, complete
plusvalia surplus value, good will, unearned increment
poblacion population
poder (legal) power, proxy, power of attorney
poder adquisitivo purchasing power.
poder general general power of attorney, with full powers
politica, politics, policy
poliza de desalmacenaje customs clearance certificate
poliza de seguros insurance policy
poner to put, to place to set
por for; through; by via
por año per annum
por ciento per cent
por cobrar receivable
por contra per contra
por correo y mail, por correo electronico by email
por cuenta de for the account of …
por dia per diem
por escrito in writing
por favor please
por hora per hour, hourly
por mayor wholesale
por menor retail
por pagar payable
por partes iguales fifty-fifty,
por poder by proxy
por via de via
porcentaje percentage
porcentaje de recuperacion de la inversion
rate of return
porcentaje del activo circulante al activo total
current assets as a percentage of total assets
pormenorizar to detail, to itemize
portador bearer, holder
pos fechado, post-dated
posicion position
postergado, deferred
posterior, subsequent
potencia, power, force, strenth
potencia instalada installed capacity
practica practice: policy; routine, method
preaviso, warning advance notice, notice of termination of employment
precio price
precio actual o corriente current price, market price
precio al contado cash price`
precio costo cost price
precio mundial world-market price
precio tope ceiling price
fijacion de precio pricing, price fixing
a precio de mercado at market price
preferente preferred, preferential, preferable
pregunta question
preliminar preliminary
prenda security, pledge, collateral chattel
prepagado prepaid
presentar to present, to show, to offer, to file
presidente president, chairman, chairperson
prestaciones sociales fringe benefits
prestamista money tender, pawn broker
prestamo loan, lending, borrowing
prestamo a plazo time loan
prestamos bancarios
prestamos bancarios bank loans
prestamos en cartera portafolio loans
prestamo garantizado secured loan
prestamo sin interes flat loan
prestatario borrower
presupuesto budget
presupuesto de ventas sales budget
previo prior, previous
prima premium;bonus; subsidy
prima de seguros insurance premium
primero first;primary, prime
primera entrada original entry
principal principal, main, capital
prioridad priority
privado private, personal
problema problem, trouble, difficulty
procedimiento, process, method, proceeding
proceso process
produccion, production, output
produccion en masa mass production
productividad productivity
productivo productive, profitable
producto product, yield, profit, income, revenue, proceeds
productos goods, products
productos agricolas agricultural products, farm products, commodities
producto de las exportaciones exports proceeds
productos devengados accrued income
productos de consumo o no duradera consumer products, non-durable goods
productos durables durable goods
producto interno bruto gross domestic product
producto liquido net proceeds
producto nacional bruto gross national product
productos terminados finished goods
productor manufacturer, producer
proforma proforma
programa program, schedule
programacion programming
progreso progress
prohibitivo, prohibitive
promedio, average
promocion de ventas sales promotion
pronostico forcast
propaganda advertising, propaganda
propiedad property, ownership, real estate,
propiedad neta net worth equity
propiedad privada private property
copropietario co-owner, joint owner
propina tip
proporcion proportion, ratio
propuesta proposal, offer
propuesta en firme firm offer
prorratear, to prorate
prorrogar to postpone, to extend, to defer
prorroga de plazo extension of time
proteccion arancelario tariff protection
protocolo registry
provecho benefit, advantage
proveedor supplier
provision supply, provision, allowance
provison para depreciacion allowance for depreciation
provision por impuestos reserve for taxes
provision para incobrables o cuentas malas
provision for bad debts
provision por desperdicio waste allowance
proximo next
proyeccion projection, forecasting
proyecto project, plan, scheme
proyecto de capital mixto joint venture
prueba test, trial proof
publicidad advertising
puerto port
puesto position, job, post, employment
puesto de confianza posistion of trust
clasificacion de puestos job classification
punto period, points
punto de equilibrio break-even point
Q
quebrar to break, to fall, to go bankrupt
quebrado broken, bankrupt, failed
quiebra bankruptcy, failure
R
rapido, quick, fast
razon rate ratio
razon circulante y de capital de trabajo current ratio, working capital ratio
razon de operacion operating ratio
razon social trade name, company name, legal name
razones financieras y de operacion financial and operating ratios
real actual
realizacion sale, close-out, liquidation, realization
realizables liquid
rebaja reduction, rebate, discount, mark-down
recargo surcharge, surtax, mark-up
recobrar to recover, to recoup, to collect
recopilacion summary
recordatorio reminder
recuento, tally, inventory, count
recuento fisico physical inventory
recuperacion, recovery, salvage
recursos, resoursces, means
rechazar to reject, decline, refuse, turndown
redaccion, edition, wording
redescuento (bancos), rediscount
redimir to pay off: to redeem, call in
redito proceeds, revenue, return, rent
redituar to yield
redondear, to roundo off.
reducir, to reduce, curtail, decrease
reembolso, refund, reimbursement, drawback
reembolso de caja chica replenishment of petty cash
reembolso de efectivo cash refund
reemplazar, to replace, supersede, substitute
referencia reference,
referencia cruzada cross reference
regalia royalty
regir, to be in force, take effect
registro, register, record, file, log; subsidiary
regla, rul; ruler
reglamento o regulacion, regulation, rule.
regular, to regulate; regular, common
reincorporar, to reinstate, reemploy
reinstalar, to reinstall, reinstate
reintegro, refunding, reimbursement, repayment
reinversion, reinvestment, plowing back of, earnings
relacion, relation, ratio
remesa remittance.
remesa por fondos transfer of funds
remesas de transito remittances in transit
remitente, shipper, sender, consignor
remitir, to send, forward
remuneracion, renumeration, compensation
rendimiento, yield, earnings; ouput; efficiency, performance
rendimiento al vencimiento, yield to maturity
rendimiento creciente increasing returns.
rendimiento creciente increasing returns
rendimiento decreciente diminishing returns
rendimiento de inversion return on investment
redimiento neto net yield.
renovacion, renewal, replacement; renovation; turnover
renovacion de inventario merchandise turnover
renovacion del capital capital turnover
renta income, revenue, rent, annuity
renta bruta gross income
renta gravable taxable income
renta liquida net income
renta liquida gravable taxable net income
remtas publicas revenue.
rentabilidad, earning power, income return
renuncia resignation, waiver
reparar to repair, restore; to fix
reparacion repair, overhauling
reparticion, distribution, allotment
repeter repeat
reponer, to replace restore
reposicion replacement
representante, representative, agent
reproducir to duplicate, reporduce
repuestos spares, spare parts
reputacion comercial, commercial standing, goodwill
requisicion, rquisition
requisitos requirements
rescate, redemption, recapture
rescindir, to cancel annul, rescind
reserva, reservation, reserve
reserva de amortizacion reserve for sinking fund, amortization reserve.
reserva legal legal reserve
reservas monetarias monetary reserve
reserva para agotamiento depletion reserve
reserva para cuentas incobrables reseve for bad debts
reserva para cuentas dudosas reserve for doubtful accounts
reserva para depreciacion reserve for depreciation
reserva para eventualidades o imprevistos contigency reserve
residuo remainder
resolver to resolve, determine, solve, figure out
respaldar, to support, guarantee, back up,
respaldo financiero financial backing
responsabilidad responsibility; liability (legal)
responsabilidad economica financial liability
responsabilidad limitada limited liability
restar substract
restitucion, refund, return, restitution
resultado result
resultados financieros profit and loss
resumen summary, recapitulation, digest
retener, withhold yield
retenciones withholdings
retenciones a empleados del de impuesto sobre la renta
employees’ income tax withholdings
retencion de impuestos tax withholdings
retenciones del impuesto sobre la renta income tax withholdings
retirar to withdraw, to call in, to retire
retiro withdrawal, retirement
reunion meeting.
reunion de junta directiva board of directors meeting
reventa resale
revision inspection, revision, check, review,
revsion inspection, revision, check
revision independiente independent audit
revision interna internal audit
riesgos risks
riesgos profesionales occupational hazard, insurance, workmen’s compensation
rotacion de las mercaderias mechandise turnover
rotacion de personal labor turnover
S
sacar to take off, take out, withdraw
salario wage, salary
salario base base pay
salario diario daily wage
salario incentivo incentive wage
salario minimo
saladar to balance, to liquidate
saldar los libros to close the books, to balance the books
saldar una cuenta to balance an account, close an account
saldado in balance
saldo, balance, liquidation, settlement
saldo al haber o acreedor credit balance
saldo anterior previous balance
saldo de apertura opeing balance
saldo de la cuenta balance of account
saldo diario daily balance
saldo segun libros balance per books
salida outgo, outflow, exit
saliente outgoing
sede headquarters
seguridad safety, security, warranty
seguro insurance, safe, sure
seguro contra incendio fire insurance
seguro contra responsabilidad civil liability insurance
seguro contra robo theft insurance
selecto prime, select, first class
sello seal stamp
semana week
semestral semi-annual, half -yearly, biannual, every six months
sencillo, simple simple, single
serio serious, reliable, dependable
servicio, service
servicio de la deuda (interes y amortizacion) debt service, loan service
servicios prestados service rendered
sesion meeting,session
signatario signataroy, signer, maker of a note
signo sign, symbol, mark
signo mas + plus sign
signo menos – minus sign
sirvase avisar please advise
sistema system
sistema de archivo filing system
sistema bancario banking system
sistematizar systematize
situacion, condition, location
situacion financiera financial standing
sobrante excess, surplus, overage left over
sobre envelope; on upon, over
sobrecapitalizacion over-capitalization
sobrecargar overcharge
sobreestimacion overstatement
sobretiempo overtime
sobregiro overdraft
sobrepago overpayment, extra pay.
sobre par over par
sobreplazo extension of time
sobreprecio surcharge, additional price; bonus, premium
sobretasa surtax
sociedad corporation,company, partnership
sociedad anonima stock company, corporation
sociedad de responsabilidad limitada limited liability company
sociedad madre o de control holding company
sociedad mercantil trading corporation
socio member, partner, associate
socio activo working partner
socio comanditario silent partner
socio principal senior partner
solicitud application, request, requisition, petition
solvencia, solvency, financial standing
subalterno subordinate
subarriendo sublease
sub-gerente assistant manager
subproductos, by-products
subsanar to correct, to overcome, to adjust
sucursal branch
sueldo salary
sufrir una perdida to incur a loss
sujeto subject; individual
sujeto a subject to
suma addition, sum, footing amount
sumar a to amount ot
suministro supply
supervisor, overseer, supervisor.
suplemento supplement, additional charge
suplir to furnish, to supply
suscribir to suscribe
suscripcion suscription
suspender el pago stop payment
suspension suspension,
sustancial substantial
sustitucion replacement, substitution
T
talonario stub
talonario de cheque check stub
taller shop, facctory, mill,. workshòp
taller mecanico machine shop
tamaño size
tamaño carta letter size
tamaño oficio o legal legal size
tangible tangible
tarea job, task
tarifa rate tariff
tarjeta card
tasa rate
tasa anual de interes annual
tasa basica base rate
tasa de aumento rate of increase
tasa de seguros insurance rate
tasa real effective rate of interest
tasacion appraisal, assessment
tecnica technique
tecnica contable accountancy
tecnologia technology
telefono telephone
temporal temporary
tendencia trend, tendency
tenedor (de un documento) holder, payee, beneficiary
teneduria de libros bookkeeper
termino term, duracion
termino medio, term duration
terreno land, lot, plot
terrestre, land, inland, overland
tesoreria treasury
tesorero treasurer
tiempo, time, term, weather
tiempo ocioso o desocupado idle time
doble tiempo double time
tiempo y medio half time
sobretiempo overtime
tienda store, shop
tipo rate, type, kind
titulado lincesed, registered, certified
titulo al portador bearer instrument
titulo de acciones stock certificate
titulos negociables marketable securities
tomar, to take
trabajador worker, workman, laborer, hand
trabajar por cuenta propia self-employed
trabajo, work, job, labor. duty
trabajo o destajo o por pieza o tarea
piecework
trabajo manual manual labor
traduccion translation
transaccion transaction
transbordo transshipment
transferencia transfer, conveyance, assignment
transito transit, traffic
transitorio temporary
transmitir to transmit, forward, transfer
transporte, tranport, transportation
traspaso assignment, conveyance, transfer
traspaso de propiedad o de dominio transfer of title
tratado treaty agreement
trato negotiation, deal, agreement, treatment
trimestral quarterly
turno shift
turno diurno day shift
U
ultimas entradas.pimeras salidas (inventarios) last-in first-out (lifo)
ultimo, last, final, latest
ultamar overseas
unico sole only, single
unidad unit
unitario unit, unitary
usar to use
uso use, custom, practice
uso y desgaste wear and tear
util useful, tool
utiles, furnishings, office supplies
utilidad profit, utility; usefulness
utilidades profits, earnings
utilidades acumuladas accumulated profits, retained earnings
utlidades antes de impuestos pretax earnings earnings before taxes
utilidad aparente book profit
utilidad bruta gross profit
uitlidades capitalizadas o reinvertidas capitalized profits
utitlidad gravables taxable profits
utitidad neta antes de impuestos net income before taxes
utilidad neta net profit
utilidad neta por cada accion net income per share
utilidades no ganados unearned income
utilidad o perdida gain or loss
utilidades retenidas retained earnings
V
vacaciones vacation
vacaciones pagadas vacations with pay
vale voucher, promissory note, I O U
valer worth, value, to cost to amount to
validez validity, force
valido valid
valioso valuable
valor, price, value, worth
valor agregado added value
valor de avaluo appraised value
valor de mercado market value
valor liquido equity, net value
valores securities; bonds: valuables
valores en custodia securities in custody
valuar to appraise, to evaluate
vehiculo, vehicle
vencido due, accrued
vencido y pagadero due and payable
vencimiento, expiration, maturity date
vendedor, salesman, seller, vendor
vender to sell
vender de contado to sell for cash
vender a plazos o fiado to sell on credit
vender con perdida to sell at a loss
vendible salable, marketable
vendido sol, sold out
venta sale, selling
ventas al contado cash sales
ventas a plazos installment sales
para la venta, se vende for sale
ventaja, advantabe, gain, profit
verdadero true, actual, real
verificar, to prove, confirm, check, test, verify
viaje travel, trip
viaticos. travel allowances
viejo, old
viene de la pagina anterior, brought forward
vigilancia inspection, control
violacion, violation, breach, infringement
violacion de patente patent infringement
vista, sight
a la vista, at sight
visto bueno approved, ok
volumen, volume;bulk
volver, to turn, to return
volver a emitir to reissue
volver a pedir to reorder
votar to vote
votar a favor to vote for
votar en contra to vote against
votar por poder to vote by proxy
voto vote; ballot
voz, voice
vuelta, return, turn
a la vuelta over, carried forward, on the back
Y
y/o and/or
Z
zona zone