Glosario Espanol Financiero


negocios

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
Your browser may not support display of this image.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
Your browser may not support display of this image.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
Your browser may not support display of this image.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
Your browser may not support display of this image.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
Your browser may not support display of this image.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

propietario owner, proprietor Your browser may not support display of this image.

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

recibo, receipt Your browser may not support display of this image.

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 Your browser may not support display of this image.

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 Your browser may not support display of this image.

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,

 

reventa resale

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

siglas, initials Your browser may not support display of this image.

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

superavit surplus, excess Your browser may not support display of this image.

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

total, total Your browser may not support display of this image.

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 Your browser may not support display of this image.

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