Planet language services
info@planetservices.it - fax & tel: +39 039 6076885
abandonment | abandono | waiver |
absence on leave | ausencia con permiso | |
abstract of account | resumen de cuenta | |
accelerated depreciation | amortización acelerada | |
account executive | ejecutivo de cuenta | |
account payable | cuenta a pagar | |
account receivable | cuenta a cobrar | |
accounting entry | asiento contable | |
accrued asset | activo devengado | |
accrued interest | interés acumulado | |
accumulated depreciation | amortización acumulada | |
acknowledge | acusar recibo | acknowledge receipt |
acquisition price | valor de adquisición | |
active partner | socio comanditado | |
adjustment entry | asiento de ajuste | |
administrative law | derecho administrativo | |
advance | adelanto | anticipo |
advance payment from clients | adelanto de clientes | |
advisory committee | comisión asesora | |
affiliated company | compañía afiliada | empresa afiliada |
allocation of funds | asignación de fondos | |
allocation of profits | asignación de ganancias | |
allocation of resources | asignación de recursos | |
amount due | acreencia | balance |
appraisal | tasación | assessment, estimate, valuation |
appropriation of profits | aplicación de beneficios | distribución de beneficios |
arbitration | arbitraje | cláusula de arbitraje |
article | artículo de comercio | commodity |
articles of association | estatuto | memorandum of association, statute, by laws |
articles of incorporation | acta de incorporación | acta de inscripción |
assessed value | valor de tasación | appraisal value |
asset | activo | |
assignor | cesionista | transferor |
associated company | compañía asociada | empresa asociada |
at random | al azar | |
at sight | a la vista | on demand |
attorney | apoderado | abogado |
attorney general | procurador judicial | attorney at law |
audit of accounts | auditoría contable | auditoría de cuentas |
auditing of accounts | revisión de cuentas | |
auditor's opinion | dictamen del auditor | auditor's report |
authorised share | acción autorizada | |
automatic teller machine | cajero automático | automatic cash dispenser |
bad credit | crédito incobrable | |
balance brought forward | saldo arrastrado | |
balance carried over | saldo transportado | |
balance due | saldo vencido | |
balance in hand | saldo disponible | available balance |
balance of payments | balanza de pagos | |
bank clearing | compensación bancaria | |
bank endorsement | endoso bancario | |
bank guarantee | aval bancario | |
bank of issue | banco emisor | issuing bank |
bank overdraft | descubierto bancario | sobregiro bancario |
bank rate | tasa bancaria | |
bank statement | estado bancario | |
bank transfer | transferencia bancaria | |
banker's bill | letra bancaria | bank bill |
bankruptcy law | código de quiebras | ley de quiebras |
basic commodity | artículo de primera necesidad | |
bear market | mercado bajista | |
bearer bond | bono al portador | non registered bond |
bearer instrument | instrumento al portador | bearer paper |
bearer security | título al portador | unregistered security |
bearer share | acción al portador | non registered share |
beginning of the year | comienzo del ejercicio | apertura del ejercicio |
beneficiary | beneficiario | payee |
bill of lading | carta de embarque | conocimiento, conocimiento de embarque |
bill of materials | lista de materiales | |
bill receivable | letra a cobrar | bill for collection |
black list | lista negra | |
bluechip | acción de primera línea | blue chip |
board | consejo directivo | board of directors |
board of audit | consejo de auditoría | consejo de revisión |
board of directors | consejo de administración | junta directiva, mesa directiva |
bond market | mercado de bonos | |
bonded creditor | acreedor en caución | |
bonus | gratificación | bonus payment |
book profit | beneficio contable | accounting profit |
book value | valor de libros | |
borrowing rate | tasa pasiva | |
break even point | punto de equilibrio | |
broker | corredor de comercio | dealer, agent |
brokerage fee | comisión de corretaje | |
budget | presupuesto | estimate, quote |
budget allowance | asignación presupuestaria | |
budget control | control presupuestario | |
bull market | mercado alcista | mercado comprador |
business address | domicilio comercial | commercial address |
business administration | administración de empresas | |
business agreement | convenio de negocios | |
business circles | medios empresariales | |
business contract | contrato de negocios | |
business day | día hábil | working day, legal day |
business graduate | graduado en ciencias empresariales | |
business name | razón social | corporate name, registered name |
business park | parque de negocios | |
business registry office | registro mercantil | |
buying market | mercado tomador | sellers market |
calendar year | año calendario | |
call option | opción de compra | call, purchase option |
called up capital | capital exigido | |
capital good | bien de capital | capital asset |
capital of a sleeping partner | capital comanditario | |
capital of an active partner | capital comanditado | |
capital stock | capital en acciones | stock capital |
capitalised profit | beneficio capitalizado | |
carried forward | a cuenta nueva | |
cash asset | activo disponible | liquid asset, available asset |
cash assets | disponibilidades | cash on hand, cash and banks |
cash audit | arqueo de caja | auditoría de caja |
cash balance | saldo de caja | |
cash dividend | dividendo en efectivo | |
cash flow | flujo de caja | |
cash on delivery | pago contra entrega | |
cash payment | pago al contado | spot payment |
cash purchase | compra al contado | spot purchase |
cash register | caja registradora | |
cash sale | venta al contado | |
cash value | valor efectivo | market value |
central bank | banco central | |
central office | oficina central | head office, headquarters |
centralised management | administración centralizada | dirección centralizada |
certificate of insurance | certificado de seguros | |
certified accountant | contable titulado | |
certified copy | copia autenticada | copia certificada |
chargeable | a/c | on account, a cuenta |
chartered accountant | contable colegiado | |
cheque clearing | compensación de cheques | |
chequebook | talonario de cheques | |
chief accountant | contable jefe | director de contabilidad |
circulating asset | activo flotante | floating asset |
circulating asset | activo en circulación | |
circulating capital | capital circulante | floating capital, working capital |
civil code | código civil | |
civil disability | incapacidad civil | |
civil law | derecho civil | |
civil liability insurance | seguro de responsabilidad civil | |
civil year | año civil | legal year, calendar year |
clearance sale | venta de saldos | remnant sale |
clearing | compensación | |
clearing bank | banco de compensación | |
clearing house | caja de compensación | cámara de compensación |
closing balance sheet | balance de cierre | |
closing entry | asiento de cierre | asiento de clausura |
closing price | cotización de cierre | |
code of commerce | código mercantil | |
coinsurance clause | cláusula de coaseguro | |
collateral commodity | mercadería en garantía | |
collateral guarantee | garantía colateral | collateral security |
collection draft | letra al cobro | |
collection fee | comisión de cobro | |
commercial bank | banco comercial | merchant bank |
commercial contract | contrato comercial | business contract, trade contract |
commercial expense | gasto comercial | business expense |
commercial law | derecho comercial | business law, mercantile law |
commercial year | año comercial | business year |
commodity futures | mercadería a término | |
common law corporation | sociedad de hecho | de facto corporation |
common share | acción común | acción ordinaria |
company law | ley de sociedades | corporation law, companies act |
comparative advantage | ventaja comparativa | |
compensation | compensación | indemnification, payment |
composite rate | tipo compuesto | |
compulsory saving | ahorro forzoso | |
condition | estado | state, status |
consignment note | albarán de carga | guía de carga |
consolidated balance sheet | balance consolidado | |
consolidated statement | estado consolidado | |
consolidation balance sheet | balance de consolidación | merger balance sheet |
consortium | asociación de empresas | joint venture |
consular fee | derecho consular | |
consultant's office | consultoría | consulting firm |
consulting board | comisión consultiva | |
consumer good | artículo de consumo | bien de consumo |
consumer price index | IPC | índice de precios al consumo |
contract of hire | contrato de locación | |
contribution into retirement plan | aporte jubilatorio | |
controlled company | sociedad controlada | |
controlled company | empresa controlada | |
controlling interest | interés dominante | participación controlante |
convertible share | acción canjeable | |
co-operative | sociedad cooperativa | |
co-operative bank | banco cooperativo | credit union |
copyright | derecho de autor | derecho intelectual |
corporate address | sede social | |
corporate asset | activo social | partnership asset, public asset |
corporate charter | acta de constitución | incorporation papers, incorporation agreement |
corporate law | derecho de sociedades | company law |
corporate signature | firma social | firm signature |
corporate year | año social | |
corporation | asociación anónima | stock company |
corporation tax | impuesto a las sociedades | corporate tax, company tax |
correcting entry | asiento de corrección | |
cost accounting | contabilidad analítica | |
cost allocation | asignación de costos | cost apportionment |
cost centre | centro de costes | |
countersignature | segunda firma | |
credit | acreditación | authorisation |
credit advice | aviso de crédito | credit notice |
credit balance | saldo acreedor | |
credit card | tarjeta de crédito | |
credit note | nota de abono | credit memorandum, nota de crédito |
credit purchase | compra a crédito | |
creditor of a bankruptcy | acreedor concursal | |
creditors' meeting | convocatoria de acreedores | |
currency depreciation | depreciación monetaria | |
current account | cuenta corriente | checking account |
current asset | activo corriente | circulating asset |
current liability | pasivo circulante | pasivo corriente |
customs clearance | liberación de aduana | |
customs duty | derecho de aduana | |
day off | día libre | |
debit advice | aviso de débito | |
debit card | tarjeta de débito | |
debit entry | asiento de cargo | |
debit limit | límite de endeudamiento | borrowing limit |
debit note | nota de cargo | debit memorandum, nota de débito |
debt | deuda | indebtedness, liability, payable |
declaration of bankruptcy | auto de quiebra | manifestación de quiebra |
deed | certificado de propiedad | escritura |
deed of assignment | escritura de cesión | |
deferred asset | activo diferido | |
deferred share | acción diferida | |
delay in payment of a debt | morosidad | delinquency |
delinquency interest | interés por mora | |
delivery cost | coste de entrega | delivery fee, cost of delivery |
delivery note | albarán | nota de entrega |
demand bill | letra a la vista | sight bill |
demand draft | giro a la vista | sight draft |
demand liability | pasivo exigible | current liability |
department | gerencia | management |
deposit in escrow | depósito en garantía | guarantee deposit |
deposit slip | boleta de depósito | |
depositary | depositario | |
depositor | depositante | |
depreciable asset | activo amortizable | activo depreciable |
depreciation | desvalorización | devaluation, loss in value |
depreciation allowance | previsión para depreciación | provisión para depreciación |
depreciation rate | coeficiente de amortización | |
depreciation reserve | reserva para amortizaciones | amortisation reserve |
depreciation schedule | tabla de amortización | amortisation schedule |
development agency | agencia de desarrollo | |
development bond | bono de fomento | |
director | consejero delegado | member of the board, chief executive officer |
directors' meeting | asamblea de directorio | reunión de consejeros |
discount | descuento | rebate, allowance |
discount rate | tipo de descuento | |
dishonoured cheque | cheque rechazado | unpaid cheque |
dividend in kind | dividendo en especie | |
dock warrant | conocimiento de almacén | |
domestic trade | comercio interior | inland trade, domestic commerce |
down payment | arras | depósito |
draft | giro | remittance, money order, bill of exchange |
due on sight | pagadero a la vista | due on demand, payable on demand |
durable good | bien de larga vida | bien durable |
duty | derecho | tariff |
duty free | franco de derechos | libre de derechos |
e mail | correo electrónico | |
e mail address | dirección de correo electrónico | |
earned income | ingresos percibidos | |
effect | efecto | document, bill of exchange |
emergencies fund | fondo para contingencias | contingency fund |
employers' association | asociación patronal | sindicato patronal |
employment agency | agencia de colocaciones | recruitment office |
end of period | cierre del ejercicio | year's end, close of books |
equity account | cuenta de patrimonio | capital account |
equity capital | capital propio | own capital |
equity stake | participación en el capital | |
estate income | ingresos testamentarios | |
evaluation of damages | valoración de daños | |
ex factory | franco en fábrica | libre en fábrica |
ex warehouse | franco en el almacén | |
exchange broker | corredor de cambios | money broker |
exchange market | mercado de cambios | |
exclusive agent | agente exclusivo | sole agent |
expense account | cuenta de gastos | |
expiration date | fecha de caducidad | maturity date, fecha de vencimiento |
export duty | arancel de exportación | derecho de exportación |
factoring | descuento de facturas | |
family allowance | asignación familiar | |
file copy | copia de archivo | office copy |
financial accounting | contabilidad financiera | |
financial asset | activo financiero | |
financial company | entidad financiera | financial institution |
financial gain or loss | efecto de financiación | |
financial investment | inmovilizado financiero | |
financial profit | beneficio financiero | |
financial standing | capacidad financiera | |
financial year | año financiero | tax year, año fiscal, ejercicio financiero |
fixed asset | activo fijo | bien de uso |
fixed assets | inmovilizado | |
fixed income bond | bono de renta | |
fixed liability | pasivo no exigible | capital liability, equity, liabilities excluding creditor items |
fixed rate security | título de interés fijo | |
fixed rent | alquiler fijo | dead rent |
fixed term bond | bono a plazo fijo | |
fixed term deposit | depósito a plazo fijo | time deposit |
floating debt | deuda flotante | unfunded debt, non bonded debt |
floating rate | tipo de interés variable | |
floating rate security | título de interés variable | |
flowchart | diagrama de flujo | |
foreign trade | comercio exterior | external trade, foreign commerce |
formation expense | gasto de constitución | incorporation expense |
forward purchase | compra a término | future purchase |
forward quotation | cotización futura | |
forward sale | venta a término | |
founding shareholder | accionista constituyente | |
fraudulent bankruptcy | quiebra fraudulenta | |
free | gratis | free of charge, libre |
free of charge | libre de gastos | |
free on board | franco a bordo | libre a bordo |
free sample | muestra gratis | |
freight bill | carta de porte | waybill |
freight free | porte franco | |
freight notice | aviso de recepción | |
freight prepaid | porte pagado | |
frozen account | cuenta inmovilizada | blocked account |
full endorsement | aval absoluto | |
full meeting | asamblea plenaria | plenary meeting |
fully paid share | acción integrada | |
functional management | administración funcional | |
funded liability | pasivo consolidado | capital liability |
funded security | valor de interés fijo | fixed rate security |
future operation | operación a término | hedge operation |
general creditor | acreedor quirografario | unsecured creditor |
general expense | gasto general | overhead, overhead expense |
general manager | gerente general | chief executive officer, president |
general manager | administrador general | director general |
general manager's office | gerencia general | president's office, general management |
gentleman's agreement | contrato de palabra | pacto de caballeros |
goodwill | llave de comercio | llave de negocio, fondo de comercio |
governing body | organismo rector | |
government office | oficina de gobierno | government department, office, agency, bureau |
gross internal product | PBI | GIP, producto bruto interno |
gross margin | utilidad bruta | gross profit |
gross national product | PBN | GNP, producto bruto nacional |
gross profit | beneficio bruto | ganancia bruta |
head office | dirección general | headquarters, presidency |
heavy duty | servicio pesado | |
hedge clause | cláusula de protección | |
holding company | empresa tenedora | sociedad controlante |
home page | página principal | |
import duty | arancel de importación | |
imposition of taxes | aplicación de impuestos | tax allocation |
in instalments | a plazos | |
income | ingreso | revenue, earnings |
income account | cuenta de ingresos | |
income tax | impuesto a la renta | |
incorporation agreement | acta constitutiva | act of incorporation |
increase in capital | ampliación de capital | |
indemnification | indemnización | compensation, indemnity |
independent audit | auditoría independiente | |
industrial accountancy | contabilidad industrial | |
inheritance tax | impuesto a la herencia | impuesto de sucesión |
initiation of business | apertura de negocio | |
instalment payment | pago a plazo | payment in instalments, time payment, deferred payment |
insurance agency | agencia de seguros | insurance broker |
insurance broker | corredor de seguros | |
insurance company | compañía aseguradora | compañía de seguros |
insurance premium | prima de seguros | |
insurance rate | costo de seguro | |
insurer | asegurador | insurance underwriter, insurance broker |
intangible asset | activo inmaterial | propiedad intangible |
intangible asset | activo intangible | bien intangible |
interbank rate | tasa interbancaria | |
interest rate | tasa de interés | tipo de interés |
interim balance sheet | balance provisorio | provisional analysis |
interim dividend | dividendo provisional | dividendo provisorio |
interim tax payment | impuesto a cuenta | estimated tax payment |
internal revenue office | oficina de hacienda | oficina de impuestos, oficina de hacienda |
internal revenue office | delegación de hacienda | tax office |
inventories | bienes de cambio | trading goods, stock |
inventory adjustment | ajuste de inventario | |
inventory balance | saldo de existencias | stock balance |
inventory benefit | beneficio de inventario | |
invested capital | capital aportado | |
investment | depósito | |
investment bank | banco de inversión | savings bank |
investment banking | banca inversionista | |
investments in securities | capital mobiliario | |
issued capital | capital emitido | |
issued share | acción emitida | acción en circulación |
joint agreement | acuerdo concertado | |
joint creditor | acreedor mancomunado | |
joint obligation | obligación mancomunada | concurrent obligation, joint liability, joint debt, liability for a pro rata share of the debt |
joint stock company | sociedad comanditaria por acciones | |
joint venture | asociación en participación | sociedad en participación |
journal entry | asiento de diario | |
labour law | código de trabajo | labour code |
labour union | asociación sindical | trade union |
law | derecho | |
law of demand and supply | ley de oferta y demanda | |
law of diminishing returns | ley de rendimientos decrecientes | |
lawyers' association | colegio de abogados | bar association |
lawyers' fees | minutas de abogados | legal fees |
layout | disposición | arrangement |
lease | arriendo | locación |
leasehold property | inmueble arrendado | |
leasing | alquiler financiero | arrendamiento financiero |
leasing company | sociedad de arrendamiento financiero | |
ledger | libro mayor | |
legal address | domicilio legal | registered office, domicilio social |
legal capacity | capacidad civil | personería jurídica |
legal counsel | asesor legal | legal advisor, asesor letrado |
legal entity | entidad jurídica | entidad legal |
legal owner | propietario en derecho | |
legal person | persona jurídica | legal entity |
legal reserve | reserva estatutaria | statutory reserve, reserva reglamentaria |
legal tender | moneda de curso legal | |
legal year | año judicial | |
lending rate | tasa activa | |
letter of advice | notificación escrita | |
letter of credit | carta de crédito | |
letter of intent | protocolo de intención | |
liability insurance | seguro contra responsabilidad | seguro contra terceros |
licensee | licenciatario | |
light duty | servicio liviano | |
limited company | SL | sociedad limitada, private limited company |
limited company | sociedad de responsabilidad limitada | limited liability company, private limited company |
limited liability | responsabilidad limitada | |
limited partnership | comandita | sociedad comanditaria |
limited partnership | sociedad en comandita | sociedad comanditaria simple |
limited partnership | sociedad en comandita simple | |
line depreciation | depreciación lineal | fixed rate depreciation |
line management | administración lineal | |
listed security | título cotizado en bolsa | public security |
loan bank | banco de crédito | credit bank |
loan capital | capital adeudado | borrowed capital, capital ajeno |
long term debt | deuda a largo plazo | funded debt |
long term liability | obligación a largo plazo | |
luxury good | artículo de lujo | bien suntuario |
mailing list | lista de direcciones | |
main office | administración central | headquarters |
majority interest | participación mayoritaria | |
majority shareholder | accionista mayoritario | |
management accountancy | contabilidad de gestión | contabilidad gerencial |
management by objectives | administración por objetivos | dirección por objetivos |
management control | control de gestión | |
management development | desarrollo gerencial | |
management report | informe de gestión | |
manager | gerente | director |
managerial | gerencial | |
managing director | director gerente | |
managing shareholder | accionista gerente | |
manufacturing cost | coste de fabricación | |
manufacturing order | orden de fabricación | |
market survey | estudio de mercado | market research |
marketing | mercadotecnia | |
mass media | medios de comunicación masiva | |
master plan | plan director | |
material in process | material en proceso | |
media | medios de comunicación | means of communication |
medical insurance | asistencia médica | medical assistance |
meeting of creditors | junta de acreedores | |
memorandum account | cuenta de orden | |
merchandise | mercadería | mercancía |
merchant | mercader | trader |
minimum balance | efectivo mínimo | |
minority shareholder | accionista minoritario | |
minutes of a meeting | acta de asamblea | |
monthly payment | mensualidad | monthly salary, monthly instalment |
mortgage bank | banco hipotecario | |
mortgage credit | crédito hipotecario | credit secured by a mortgage |
mortgage creditor | acreedor hipotecario | |
movable good | bien mueble | personal asset, bien personal |
municipal council | consejo municipal | city council |
mutual fund | fondo común de inversión | trust fund, investment fund |
mutual insurance company | mutua de seguros | |
negotiable paper | valor negociable | negotiable security, marketable security |
net profit | beneficio líquido | beneficio neto |
net profit | ganancia neta | utilidad neta |
net worth | activo neto | patrimonio |
newspaper advertising | publicidad en periódicos | |
NGO | ONG | non government organisation, organización no gubernamental |
non convertible currency | moneda inconvertible | irredeemable currency |
non profit association | asociación sin fines de lucro | |
non recurring tax | impuesto único | |
notarial certificate | acta notarial | certificate of acknowledgement |
notary publics' association | colegio de escribanos | colegio de notarios |
notary's office | escribanía | |
notice of delivery | aviso de entrega | |
obligation | obligación | commitment, liability, payable, debt |
obligatory saving | ahorro obligatorio | |
occupational accident | accidente de trabajo | work accident |
odd lot | lote incompleto | |
OECD | OCDE | Organisation for Economic Cooperation and Development, Organización de Cooperación y Desarrollo Económico |
office manager | gerente de oficina | branch manager |
official agent | agente oficial | authorised agent |
official bulletin | boletín oficial | official gazette |
OPEC | OPEP | Organisation of Petroleum Exporting Countries, Organización de Países Exportadores de Petróleo |
open credit | crédito abierto | |
opening entry | asiento de apertura | original entry |
opening of bids | apertura de propuestas | |
opening price | cotización de apertura | |
operating account | cuenta de explotación | profit and loss account |
operating asset | activo de explotación | |
operating cost | coste de explotación | gasto de operación |
operating profit | beneficio de explotación | trading profit, beneficio de operaciones |
operating profit | utilidad de operaciones | utilidad operativa |
operational profit or loss | resultado operativo | operating profit or loss |
organisational structure | estructura orgánica | |
original capital | capital inicial | initial capital, early stage capital |
outstanding liability | obligación pendiente | outstanding debt |
overdraft | giro en descubierto | |
overdue | vencido | due, expired, lapsed, in arrears |
overdue cheque | cheque vencido | stale cheque |
overhead | coste fijo | fixed cost |
owner of record | propietario registrado | |
paid in capital | capital integrado | paid up capital |
parent company | empresa controlante | controlling company, empresa matriz |
parent company | compañía matriz | sociedad matriz |
part payment | seña | down payment, deposit, binder |
part time employment | empleo a tiempo parcial | |
password | contraseña | |
patented good | artículo patentado | proprietary article |
pay slip | recibo de pago | payment receipt |
payable | a pagar | to be paid |
payable to | a favor de | |
payable to bearer | pagadero al portador | |
payable to order | pagadero a la orden | |
payables | efectos a pagar | bills payable |
payment by bank debit on account | domiciliación de pagos | |
payment in kind | pago en especie | |
payment on account | pago a cuenta | part payment, down payment |
payment order | orden de pago | warrant |
payroll | nómina | list of company personnel |
payroll account | cuenta de sueldos | |
pension right | derecho jubilatorio | pension law |
permanent employee | empleado fijo | |
personal income tax | impuesto a la renta de las personas físicas | |
physical depreciation | depreciación material | |
plaintiff | demandante | |
point of sale | punto de venta | sales point, retail outlet, outlet |
port dues | derecho portuario | harbour dues |
portfolio asset | activo en cartera | |
portfolio of clients | cartera de clientes | list of clients |
positive order | pedido en firme | firm order |
post office box | apartado de correos | apartado postal |
post office savings bank | caja postal | |
postal code | código postal | zip code |
postal order | giro postal | postal money order |
power of attorney | poder | proxy, warrant of attorney |
preferred share | acción de preferencia | preference share |
premises | sede | main office, headquarter, central office |
prepaid expense | gasto pagado por adelantado | |
press agent | agente de prensa | |
private banking | banca minorista | retail banking |
privileged share | acción privilegiada | |
production order | orden de producción | job order |
production tax | impuesto a la producción | |
productive asset | activo productivo | earning asset |
professional association | asociación profesional | |
professional fee | honorario profesional | |
profit | renta | revenue, income, yield, rent |
profit after taxes | beneficio después de impuestos | |
profit and loss | ganancias y pérdidas | |
profit and loss account | cuadro de resultados | profit and loss statement |
profit and loss account | cuenta de pérdidas y ganancias | cuenta de resultados |
profit and loss statement | estado de resultados | income statement |
profit before taxes | beneficio antes de impuestos | |
profit or loss before taxes | resultado antes de impuestos | |
profit sharing | participación en las ganancias | |
project manager | jefe de proyecto | project chief |
promissory note | pagaré | note, bill, bill of debit, due bill |
property assessment | avalúo catastral | |
property rights | derecho a la propiedad | |
property tax | impuesto a la propiedad | estate tax |
provision | previsión | allowance, reserve |
proxy letter | carta poder | proxy |
public company | sociedad que cotiza en bolsa | listed company |
public limited company | SA | sociedad anónima, incorporated company, corporation |
public stock offer | OPV | oferta pública de venta |
public stock offering | oferta pública de acciones | takeover bid, OPA |
public welfare | asistencia pública | |
purchase contract | contrato de compraventa | contract of sale,bill of sale |
purchase order | orden de compra | solicitud de compra |
purchasing agency | agencia de compras | |
qualified endorsement | aval limitado | |
quick asset | activo realizable | liquid asset, working asset |
quotation request | solicitud de cotización | |
quoted share | acción cotizada | |
railroad bill of lading | guía de ferrocarril | |
random sampling | muestreo al azar | |
rate | tasa | |
rate of inflation | tasa de inflación | |
raw material | insumo | input, operating supply, producer good |
real estate | bienes inmuebles | land and buildings, properties |
real guarantee | garantía real | real estate collateral |
receivable | a cobrar | |
receivables | activo exigible | account receivable, receivable asset |
receivables | efectos a cobrar | bills receivable |
receiver in a bankruptcy | administrador concursal | |
reception desk | mesa de entradas | |
reconciliation of accounts | ajuste de cuentas | adjustment of accounts |
redeemed share | acción amortizada | amortised share, treasury share |
redundancy dismissal | despido por regulación de empleo | |
refund | reintegro | reimbursement, repayment, drawback, withdrawal |
registered capital | capital inscripto | |
registered mail | correo certificado | |
regular meeting | asamblea ordinaria | |
regulation | ordenanza | statute |
rental contract | contrato de alquiler | leasing contract, contrato de arrendamiento |
replacement value | valor de reposición | |
repurchase by seller | contraventa | |
rescission clause | cláusula de rescisión | |
research and development department | departamento de investigación y desarrollo | |
resolution | disposición | rule |
restated capital | capital actualizado | |
retail trade | comercio al menudeo | comercio al por menor |
retailer | comerciante minorista | retail dealer |
return on investment | retorno de la inversión | payoff, payback |
revaluation reserve | reserva de revalorización | |
revenue office | agencia tributaria | tax office |
right | derecho | |
risk capital | capital de riesgo | venture capital |
round lot | lote completo | |
sale | liquidación de existencias | clearance sale |
sales campaign | campaña de ventas | |
sales commission | comisión de ventas | override |
sales mark up | margen comercial | margen de venta |
sales representative | agente de ventas | sales agent |
sales sample | muestra de venta | |
savings and loans company | sociedad de ahorro y préstamo | |
savings bank | banco de ahorros | caja de ahorros |
savings bond | bono de ahorro | |
savings certificate | certificado de depósito | certificateof deposit |
scrap value | valor de desecho | junkvalue |
secured creditor | acreedor garantizado | |
secured debt | deuda garantizada | bonded debt, guaranteed debt |
securities act | ley de inversiones | investment law |
securities commission | comisión de valores | |
securities portfolio | cartera de valores | |
security | valor | paper |
security | título | diploma, deed, title |
self employed worker | cuentapropista | |
selling market | mercado vendedor | buyers market |
settlement of accounts | liquidación de cuentas | adjustment of accounts |
share | acción | stock, share of stock, security, stock certificate |
share capital | capital accionario | equity, capital stock |
share certificate | certificado de acciones | stock certificate |
share in portfolio | acción en cartera | |
share issued at a premium | acción con prima | |
share of stock | acción de capital | capital share |
shareholder | tenedor de acciones | stockholder |
shareholder in a joint stock company | accionista comanditario | |
shareholder of record | accionista registrado | |
shareholders | accionariado | |
shareholders' meeting | junta de accionistas | |
shareholding | participación accionaria | |
shipment | remesa | consignment, remittance, delivery |
shipping agency | agencia de embarques | |
shipping notice | aviso de embarque | |
shop assistant | dependiente de tienda | |
short account | cuenta en descubierto | account overdrawn, cuenta en rojo |
short sale | venta en descubierto | |
short term debt | deuda a corto plazo | current debt |
sickness leave | ausencia por enfermedad | |
simple contract | contrato informal | |
sleeping partner | comanditario | special partner |
small and medium enterprise | PYME | SME, pequeña y mediana empresa |
social security contribution | aporte previsional | |
social welfare | asistencia social | public welfare |
sociedad limitada | SRL | sociedad limitada, limited company, |
spare parts | repuestos | repair parts |
special delivery letter | carta expreso | |
special delivery mail | correo expreso | |
special drawing rights | d.e.g. | derechos especiales de giro |
special meeting | asamblea extraordinaria | |
special partner | socio comanditario | sleeping partner, silent partner |
sponsor | auspiciante | |
stamp duty | impuesto de sellos | stamp tax, impuesto de timbres |
stamp duty | estampillado | |
stamped paper | valor timbrado | |
standardisation | uniformalización | |
start up cost | coste de iniciación | |
stated capital | capital escriturado | declared capital |
statement | estado | |
statement of account | estado de cuenta | extracto de cuenta |
statement of earnings | declaración de ganancias | income tax return, declaración de renta |
statute of limitations | ley de prescripción | |
stock association | sociedad por acciones | stock company, corporation |
stock certificate | título de acciones | share certificate |
stock control | control de existencias | |
stock dividend | dividendo en acciones | share dividend |
stock exchange | bolsa de comercio | commodities exchange, exchange market, stock market |
stock in hand | existencia disponible | |
stock market | bolsa de valores | stock exchange, securities exchange, bourse |
stock market | mercado bursátil | |
stock option bond | bono de opción | |
stock split | división de acciones | |
stock transfer | transferencia de acciones | share transfer |
stockbroker | corredor de bolsa | stock jobber |
stockholders' meeting | asamblea de accionistas | |
storage | almacenamiento | stocks, inventory |
store | depósito | warehouse, storehouse |
subscribed share | acción suscripta | suscrita |
subscription right | derecho de suscripción | right to subscribe stocks |
subsidiary | compañía subsidiaria | subsidiary company |
subsidiary company | compañía filial | empresa filial, sociedad filial |
summons | convocatoria | notice of meeting |
supply | existencia | inventory |
supply and demand | oferta y demanda | |
supply line | línea de abastecimiento | |
surplus | superávit | |
sustainable development | desarrollo sostenible | |
sworn declaration | declaración jurada | affidavit |
taker | tomador | drawee, beneficiary, buyer |
tangible asset | activo tangible | |
tax accountancy | contabilidad fiscal | |
tax assessment | evaluación fiscal | fiscal assessment |
tax base | base imponible | taxable base, taxable income |
tax benefit | beneficio impositivo | beneficio fiscal |
tax burden | carga impositiva | |
tax code | código fiscal | fiscal code, código tributario |
tax collection | recaudación fiscal | |
tax consultant | asesor fiscal | tax advisor, asesor impositivo |
tax deductible | deducible de impuestos | |
tax deduction | deducción impositiva | tax allowance, tax relief |
tax examination | auditoría fiscal | |
tax exemption | desgravación fiscal | |
tax on business activities | impuesto a las actividades empresariales | |
tax rate | alíquota de impuesto | |
tax rate | tasa de impuesto | tasa tributaria |
tax rate | tipo impositivo | |
tax rebate | exención de impuestos | exención fiscal |
tax return | declaración de impuestos | tax declaration |
tax saving | ahorro fiscal | |
tax year | ejercicio fiscal | fiscal year |
taxable profit | beneficio imponible | |
technical assistance | asistencia técnica | technical service |
temporary employee | empleado eventual | |
temporary stock certificate | resguardo de acciones | temporary share certificate |
tender | licitación | bid, bidding |
terms of payment | condiciones de pago | payment terms |
terms of sale | condiciones de venta | |
time sharing | horario compartido | |
title deed | título de dominio | |
top management | alta gerencia | |
total sum of assets | acervo | |
trade agreement | convenio comercial | |
trade credit | crédito comercial | financial standing, credit rating |
trade name | denominación comercial | business name, commercial name |
trade show | exposición comercial | trade exhibition |
trademark article | artículo de marca | |
trading account | cuenta de compra y venta | |
trading income | ingresos de explotación | operating income, revenue |
training director | director de capacitación | training manager |
transferee | cesionario | assignee |
traveller's cheque | cheque de viajero | |
travelling expenses | viáticos | expense allowance, travelling allowance |
trial balance sheet | balance de comprobación | balance de prueba |
turn key job | contrato de llave en mano | |
turnover | giro económico | |
undervaluation | subvaloración | underestimation |
underwriter | agente de seguros | insurance broker, insurance agent |
unissued share | acción a emitir | |
unsecured credit | crédito quirografario | |
unsecured debt | deuda sin garantía | |
unsecured loan | crédito a sola firma | credit without collateralguarantee |
useful life | vida útil | service life, economic life, life cycle |
valuable good | valor | commodity |
value | valor | worth, denomination |
value added | valor agregado | added value, valor añadido |
value added tax | impuesto al valor agregado | impuesto al valor añadido |
verbal agreement | convenio de palabra | gentlemen's agreement |
void contract | contrato inválido | |
waiver | renuncia | |
warehouse | depósito de mercaderías | |
warehouse entry note | albarán de almacenaje | |
warehouse receipt | albarán de depósito | |
warrant | certificado de depósito | warehouse bond, bond note, certificate of deposit |
warrant | certificado de opción | |
wear and tear | desgaste por uso | |
weighted average | promedio compensado | promedio ponderado |
wholesale | venta al por mayor | |
wholesale banking | banca mayorista | corporate banking |
wholesale dealer | comerciante mayorista | |
wholesale trade | comercio al por mayor | |
wholesaler | mayorista | |
withdrawal slip | boleta de extracción | boleta de retiro |
work in progress | obra en curso | |
working asset | activo de trabajo | |
working capital | activo circulante | current asset |
working capital | capital en giro | |
working capital | fondo de maniobra | |
worktable | mesa de trabajo | |
write off | amortización total | total depreciation |
yearly income | renta anual | annuity |
year's loss | pérdida del período | |
year's profit | beneficio del ejercicio | |
yield | rendimiento | profitability, return, performance |