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Portugus A beira a descoberto a favor a fim de que a granel a mesa a nveis de um dgito a partir da divulgao a partir da presente data

a a prazo a qualquer ttulo

Ingls on the verge overdrawn in behalf with a view to in bulk the board to single digits as from release effective herewith on credit on any account; in any way court of judge from which a dispute is sent to another, which is the court or judge. These terms also refer to beginning and end of a time period; "dia a quo" and "dia ad quem" ("dies a quo" and "dies ad quem")

a quo; ad quem

a redistribuio de um bloco de aes secondary algum tempo depois de vendidas pela offering companhia emitente a rigor a saber a seu critrio taxa aplicvel prevista em lei a termo v.v. a termo a ttulo gratuito a ttulo oneroso vista a. linear a.a. (ao ano) abacaxi abaixo qualificado abaixo; adiante (clusula) abandonado (recurso) abarrotar o mercado abater (vb)

distribution;

secondary

strictly speaking namely; to wit at his discretion; at the discretion of at the applicable statutory rates future at sellers' discretion forward free of charge remunerated ondemand; cash straight-line depreciation per annum (p.a.) predicament identified below; personals below below; hereinbelow vacated glut the market; overload the market (to) to deduct; to discount; to reduce by

abatido(a) abatimento fiscal abatimento abertura de capital abertura de carta de crdito abertura ab-rogao ab-rogar (vb) abertura de crdito

discounted; reduced by tax relief deduction; discount; rebate to go public giving of a credit facility; granting of a letter of credit a political breakthrough; openness; opendoor policy abrogation to abrogate to grant a loan facility; to open a loan facility; credit facility; extension of credit; opening of loan facility to open of probate proceedings; to opening of probate proceedings filing of administration proceedings trustworthy to certify; guarantee; allowance allowance; approval of absence family allowance covering; address covery; embracing comprehensive (program) encompass pave the way; charting the course to relinquish; to waive; to give up to go public absenteeism acquit; dismiss

abertura de inventrio abertura de processo abonado(a) (adj.); de confiana; ilibado abonar; abono (vb) abono (falta) abono familiar abordar abrangendo abrangente; amplo abranger; cobrir abrir caminho abrir mo abrir o capital absentesmo absolver absolvio de desaforamento; extino; impronunciamento absolvio sumria absolvio; perdo; sentena absolutria

instncia;

demisso;

indeferimento; dismissal of action; dismissal of instance; dismissal of proceedings summary dismissal acquittal; absolution; pardon; discharge; dismissal

abstenes abstentions abstendo-se de votar os legalmente those legally impeded obstaining from impedidos voting abster-se de refrain from abuso de conveno treaty shopping aambarcar o mercado (vb) to corner ao acumulada joinder ao anulatria annulment action ao ao portador bearer share ao bonificada stock bonus; stock dividend ao cada em comisso forfeited share ao cautelar de arresto precautionary action and seizure

ao cautelar incidental de cauo de precautionary action incidental to bond custas e honorrios for court costs and fees writ of prevention; court action; precaution(ary) action; ancillary action civil class action; public civil action punitive action; condemnatory action imdemnity action; condemnatory action consignment action share in custody action for compulsory confirmation of ownership

ao cautelar ao civil pblica ao cominatria ao condenatria ao consignatria ao custodiada ao de adjudicao compulsria

judicial

ao de bens vendidos com reserva de suit for goods sold with title retention domnio ao de cobrana de rito ordinrio ordinary collection action ao de cobrana collection action ao de comodato free lease suit ao de conhecimento; processo ordinrio cognitive proceedings ao de consignao em pagamento ao de cumprimento ao de depsito ao de desapropriao ao de despejo consignment in payment suit enforcement action action of detinue; deposit action expropriation action eviction action; action for repossession; eviction action for failure to pay

ao de execuo ao de fruio ao de gozo ao de indenizao ao de mrito ao de nulidade de partilha ao de nulidade ao de paternidade ao de prestao de contas ao de primeira linha ao de reintegrao de posse ao de reparao de danos ao de repetio de indbito ao de repetio ao de responsabilidade ao de responsabilidade civil movida pela empresa contra administrador ao de retificao (imob.) ao de sobrepartilha ao declaratria ao diferida ao disciplinar ao do capital ao em tesouraria ao emitida e em circulao ao endossvel ao escritural ao executiva ao fungvel ao gratuita ao hipotecria ao integralizada ao judicial ao julgada improcedente ao monitria ao movida por

execution action fruition sahare fruition share; dividend share suit for damages merit action action for annulment of apportionment of assets annulment; defeasance paternity action account rendering action investment grade; blue chips; blue chip stpck repossession action suit for damages action for refund of overpayment repetition indebit civil liability suit; derivative suit

derivative action amendatory action subdivision action declaratory action deferred share disciplinary action share of the capital stock treasury stock; share held in treasury issued; outstanding share endorsable share book-entry share action for execution fungible share bonus share mortgage foreclosure proceedings paid-up share litigation; court suit; judicial suit claim deemed groundless monition action suit filed by; suit brought by

ao no sujeita integralizao

chamada

para

non-assessable share non-assessable share opposition registered share classified common stock ordinary suit for annulment of bill of exchange ordinary collection action ordinary declaratory petition ordinary action for recovery of unduly paid debt; ordinary suit to recover amounts not owed or paid in error ancillary ordinary action common share; common stock; civil suit; civil action; ordinary stock commission or omission suit for damages defeasance action private criminal action public criminal action criminal action class action; popular action preferred class A share convertible stock preferred share; preferred stock writ of prevention; interlocutory action; ancillary action action in rem; possessory action action or suit to recover

ao no sujeita a chamadas adicionais ao negatria; impugnao; oposio ao nominativa ao ordinria classificada ao ordinria de anulao cambial ao ordinria de cobrana ao ordinria de preceito declaratrio

ao ordinria de repetio de indbito ao ordinria incidental ao ordinria ao ou omisso ao para recuperao de danos ao pauliana ao penal privada ao penal pblica ao penal ao popular ao preferencial classe A ao preferencial conversvel ao preferencial ao preventiva ao real ao regressiva ao reipersecutria; reivindicao; demanda; habilitao ao rescisria ao revisional ao revocatria

alegao; claim termination action; rescissory action action for review revocation suit

ao sem valor nominal ao subscrita ao sumarssima ao ao/omisso dolosa ou culposa ao-debnture ao-objeto acareao (testemunhas, suspeitos) acarretar; impor acatar acfalo aceitao de ... (encomenda) aceitao em fbrica aceitao; liberalidade aceitante (letra de cmbio) aceitar aceite (cambial) aceite em branco aceite incondicional aceite pleno acelerao de vencimento (emprstimo) acelerar acerto de contas acerto acervo imobilirio acervo lquido acervo acessrio e encargos acessrio; aparelho acessrios achado conforme acidente de atentado; processual acidificao cido estetico cido glutmico

nonpar share applied for share summary proceedings share; suit; action malicious or culpable, faulty, negligent act or omission debenture stock underlying stock confrontation of witness entail to accept; fulfill; respect; venerate; obey without head agreement to ... factory acceptance forbearance acceptor; taker to accept; to affirm; acknowledge; agree; to confirm acceptance blank acceptance absolute acceptance clean acceptance acceleration to speed up (a payment timetable) settlement of accounts arrangement real estate holdings net assets assets; wealth ancillary charges and fees (loan) feature; fixtures; ancillary (claim) fittings found in order

costumcia

contempt of court acidification stearic acid glutannic acid

cido lineoleico linoleic acid cido sulfrico industrial industrial sulphuric acid acima (exposto) the foregoing acima (qualificado) identified above acionar garantia foreclose guaranty acionista ofertante offering shareholder acionista pessoa fsica individual shareholder acionista pessoa jurdica corporate shareholder acionista shareholder aclamao by acclamation aes classe A e B class A x B stocks aes de primeira linha blue chips aes em alta advancing stocks aes em circulao shares being traded aes em declnio declining stocks aes emitidas e em circulao outstanding shares aes isentas de tributao nonassessable shares aes livres/isentas de impostos nonassessable shares aes no sujeitas a chamadas adicionais nonassessable shares de capital aes representativas do capital de uma capital stock cia. aes share; stock aucares sugars acolchoado comforter to accept (to receive without implying acolher (petio, recurso) approval) acompanhamento acompanhar acompanhar os prazos aconselhamento acrdo de reduo de dvida acrdo em apenso acrdo; sentena acordar acordo amigvel acordo coletivo de trabalho acordo comum monitor; observe; follow up on (USA); follow up (UK) to keep up with; to be in keeping with the worldwide trend (tendncia) follow up on the periods counseling debt-reduction agreement decision attached to an appeal court decision to agree to amicable; out of court settlement; amicable settlement collective bargaining agreement mutual agreement

acordo de acionistas shareholders' agreement acordo de agenciamento de administrao agency agreement fiscal acordo de agenciamento de converso e conversion and paying agency agreement pagamento acordo de associao joint venture agreement acordo de cavalheiros gentleman's agreement acordo de cooperao teaming agreement acordo de no concorrncia non-competition agreement participation agreement; partnership acordo de participao agreement acordo de reduo de dvida debt-reduction agreement acordo de sigilo nondisclosure agreement acordo de vontades mutual agreement acordo de voto voting agreement acordo epistolar letter agreement acordo extra-judicial out-of-court settlement acordo integral entire agreement acordo judicial litigation settlement acordo preferencial preferential agreement acordo pr-nupcial premarital arrangement acordo prvio preliminary acceptance acordo sindical union contract acordo vinculativo binding agreement acordo acrescidas de 1/3 acrescido a acrescido de 15% acrscimo exigvel a longo prazo acrscimo audes acumulado acumular em estoque acmulo; acumulao proviso acusao criminal acusao escrita acusar (vb) acusar recebimento ad referendum adaptar deed of arrangement (em concordata); agreement; settlement (em processo) plus the one third bonus plus with a surcharge of 15% addition - long-term liabilities surcharge wirs accrued; aggregate (total) lay in stock (to) (juros, frias); accrual charges against presentment to accuse; to charge; to impeach; to expose to acknowledge receipt by referendum of adapt; adjust

adendo; aditamento; aditivo adequao adequado adequar (vb) aderir (vb) adeso; observncia adesivo

addendum; rider; addenda fitness; adequate; conformity adequate; sufficient; satisfactory

suitable;

to tailor; to dovetail; to bring in line with; to make conform with to abide by; become part of adherence; compliance; accession ancillary; attached; connected

adestramento training; instruction adiado to be postponed adiantamento (pagamento) advance payment adiantamento para desembarao clearance advance adiantamento sobre contrato de cmbio forward foreign currency agreement (ACC) adiantamentos advances adiante fixado established below adiante nomeado named below adiante; abaixo (clusula) below; hereinbelow adiar o pagamento defer payment (to) adicional (emprstimos, juros) spread; surtax adicional (trabalhista) extra; extra for night work adicional ao frete para renovao da freight surcharge for renovation of Marinha Mercante Merchant Marine adicional de imposto adicional de insalubridade adicional de periculosidade adicional estadual do Imposto de Renda surtax health hazard bonus; health hazard allowance; additional allowance for health hazards risk premium state surtax (income tax) extra for night work; extra; extra allowance for night work; additional allowance for night work allowance for holding more than one position additional allowance performance accruing; performing; innocent

adicional noturno (trabalhista)

adicional por acmulo de funo adicional adimplemento adimplente (adj.); realizvel

aditamento (ao pedido)

accruing (adj.); performing; innocent; addendum; amendment of complaint; addition to (clusulas de contrato)

aditar (vb) aditivo(s) Aditivos Alimentares adjudicao adjunto (adj.) administrao & vendas administrao (bens, patrimnio)

to make an addendum to; to supplement; to amend a motion addendum; addenda Food Additives adjudication; award (bidding) associate; assistant; deputy management & sales estate planning; management

administrao (emprstimo) servicing of a loan administrao (firma) management of company administrao centralizada hands-on management administrao de conflitos management of conflicts administrao de tempo time management administrao por objetivos management by objectives administrao salarial salary administration administrador (falncia) trustee administrador de carteira de valores securities portfolio manager mobilirios administrador de empresas administrador admisso admissvel admitir; reconhecer adoantes adotar (deciso); (testamento) adquirir direito Aditivos BPF ADR garantida ADR sem garantias adversa; desfavorvel advertncia business administrator; company officer officer hiring feasible; acceptable; admissible to accept; authorize; hire; engage; contract; to acknowledge; allow sweeteners descendentes issue to become vested in; to become vested with BPF Additives sponsored ADR unsponsored ADR adverse caveat; warning

advogado de defesa advogado do caso advogado geral da unio advogado interno advogado aeronautas aeronavegabilidade aerovirios afastamento (de executivos) afastamento aferio aferir afianado afianar afianvel afiliadas afinidade (parentesco) afins (demais) afluxo de capitais aforamento afretador (ou fretador) afretamento por viagem afretamento agncia bancria agncia de carga area agncia de cobrana

defense attorney; counsel for defense attorney of record general attorney of the government in-house counsel attorney; attorney at law (USA); solicitor (UK); counsel air pilotes airworthiness airline workers termination absence period determination to determine; gauge principal; guaranteed to set bond; to bail; to guarantee; to bond bailable affiliates; affiliated with affinity related matters; the like inflow of capital fee farm charterer voyage charter affreightment branch office collection agency; bill collectors collection agency; debt collecting agency

agncia de compras sourcing agncia de notcias news agency agncia emprestadora lending office agncia multilateral de garantia para multilateral instrument guarantee agency investimentos (MIGA) agncia; filial (banco) branch; branch office agenciamento de carga area freight forwarder agenciamento de compras sourcing agenciamento agency; commissioning agenciar to act as an agent agendar schedule; set agente comissionado; comissrio commission agent; comission merchant

agente de cmbio agente de citao agente de compensao Agente de controle de microrganismo agente de converso agente de desembolso agente de distribuio agente de fiscalizao agente de lanamento agente de mudana agente de pagamento agente de processo no exterior agente de processo agente de registro agente depositrio; depositrio de aes agente emissor agente expedidor agente fiducirio agente fiscal agente intermedirio agente sequestrante agente surfactante agente; representante agilizar (vb) gio das aes gio agir na contrapartida de uma operao agir por conta de agitador com motor agitador de coluna com motor agitador de parede agitador mvel agitador para pasta agitador porttil aglomerao agradar agradeceramos agravado

stockbroker process agent; notifying agent clearing agent; clearing member Microorganisms Controlling Agents exchange agent disbursement agent underwriters investigator issuing agent change agent paying agent agent for service of process agent registrar escrow agent; depositary issuing agent forwarding agent trustee; fiduciary agent fiscal agent pracing agent sequestering agent surface active agent agent to streamline; to expedite; to facilitate; to make more efficient premium on shares premium; spread to act on both sides of the transaction (securities) act in (their) stead agitator with low column agitator with motor wall agitator movable agitator agitator for paste portable agitator congestion to accommodate we would appreciate appellee

agravante agravo de instrumento; agravo retido agravo de mesa agravo de petio agravo regimental agravo agregao agremiao agressor agroindustrial agropecuria agrupamento (aes) gua de lavagem com sulfato gua potvel aguarda julgamento guas territoriais aguentar (situao) ainda mais ajuda de custo ajuda de moradia ajudante de perfurador ajuizamento de causa ajuizamento; protocolo ajuizar (vb) ajuizar um processo ajustado extracontabilmente ajustado ajustador ajustar o valor bruto ajuste a valor presente

appellant bill of review; interlocutory appeal a form of review of a decision interlocutory appeal special appeal according to specific court regulations (only 2nd instance) appeal addition association aggressor; tortfeasor (civil action) agribusiness cattle and crop raising; agribusiness grouping of shares; rervese stock washing water with sulfate potable water to be pending judgment; await decision to be territorial waters to bear even further allowance; cost allowance house benefit roughneck (petrleo) filling of a lawsuit filing (lawsuit) to file; to bring; to institute; to commence to file a suit; bring; file; institute; start off-book adjustment agreed; covenanted; settled fitter to gross up present value adjustment

ajuste do valor bruto; reajustamento do gross-up rendimento bruto ajuste dos impostos de fronteira ajuste monetrio border tax adjustments monetary adjustment

ajuste alarde alavancagem (finanas) Alada da Rainha alada alcanar (objetivo) alcanar uma composio amigvel alcance aleatrio alegao alegaes finais alegaes; memorial alegar prejuzos alegar alm de algo que acontecer no futuro alheio sua vontade alis aliciar (vb) alienao de bens alienao fiduciria em garantia alienao fiduciria alienao; destino alienante alienar alienatrio alimentada com maarico Alimentos alimentos (cnjuge); penso alimentcia alimentos (filhos) Alimentos para fins especiais alnea; elemento do ativo/passivo; rubrica

agreement; covenant; arrangement; adjustment fanfare leverage; gearing queen's bench jurisdiction; area of authority to obtain

settlement;

to reach at an out-of-court settlement; arrive at an out-of-court settlement comprehensiveness aleatory; hazardous allegation; claim; argument; counts (in an indictment) closing arguments brief; allegations to claim damages to plead in addition to eventually beyond its nill; beyond its control in deed; in fact to solicit; entice disposal of assets trust receipt fiduciary alienation; conditional sale; see trust receipt (Black's) disposal; divestiture; divestment; sale; allienation alienor; seller to dispose of; to convey alienee; bruyer fed with blowtorch Food Stuff alimony support Food stuff for Specific Purposes item

alquota de imposto alquota fixa (imposto) alquota; taxa do imposto de renda alquotas do imposto vigentes nas ... alquotas alvio de dvida alma da caverna (naveg.) almoxarifado alocao alocao de pessoal alocaes oramentrias alocar; destinar; distribuir; reservar (vb) alongamento do perfil (dvida, juros) alongar dvida alta direo alta parte contratante alta tecnologia altas de preos altas e baixas alterao contratual alterao estatutria alterao alterar alternncia alternativa altista alto escalo alugar aluguel de aes aluguel mensal aluguel alvar da incorporao; carta patente Alvar da Prefeitura alvar de demolio alvar de funcionamento municipal

tax bracket; tax rate; duty rate flat rate income tax rate tax rates effective in the ... rate debt relief web rib supplies; stockroom allocation assignment of personel budge allocation to appropriate; to set aside; to allocate; to assign retiming of payments; interest retiming mechanism to reschedule (short term to long term) a debt top management contracting state technology advanced price hikes booms and busts amendment to the articles of association; corporate documents amendment to the by-laws amendment; change in (clusulas de contrato) amend trade-off alternative courses of action; avenue (open to us) bull top echelon to lease; rent share loan monthly rent rent; lease charge; rental charter of incorporation city permit demolition permit municipal operating license

alvar de funcionamento

operation license inspection certificate issue by the Fire alvar de inspeo do Corpo de Bombeiros Department alvar de instalaes; alvar de licena e construo alvar de licena e construo alvar de pesquisa (mineral); licena de exportao alvar de utilizao da vigilncia sanitria alvar de vigilncia sanitria estadual alvar de vigilncia sanitria federal alvar judicial alvar rgico alvar; ordem judicial "am form" (autorizao movimentao de conta vinculada) alvitrar amarrao amarrar ambiente mbito ambulante amigvel ou judicial amnia anidra industrial amortecedor de choque amortizao (ativos) amortizar um emprstimo amortizar uma dvida amortizar amostra grtis amostra amostragem AMP para building permit building permit exploration license; exploration permit (mineral) permited issue by the Health Authorization; public health use permit state sanitation license federal sanitation license court order or writ; court order royal charter court order; permit authorization to operate a blocked account (it is given in connection with release of FGTS to a worker) provide final; checklist; details to wrap-up; tie up loose ends environment within the scope; within the sphere street vendor in or out of court anhydrous industrial ammonia shock absober amortization; repayment (emprstimo); redemption redeem a loan (to) pay off a debt (to) pay off; sink; repay (emprstimo); amortize (to) free samples sampling sampling advertsing, marketing and promotion

amparado protected by; covered by amparar authorize amparo backing ampla defesa full defense ampla, geral, irrevogvel e irretratvel full, general, irrevocable and irreversible (quitao) release amplamente fully amplos e gerais poderes broad and general powers analisar (dados, informaes) to report on information anlise da concorrncia competitor analysis anlise de cargo job analysis anlise de desempenho benchmark anlise de funo job analysis anlise de ponto de equilbrio break-even analysis anlise de quocientes ratio analysis anlise; resumo (patente) analista de funo analista/consultor de investimento anatocismo ncora cambial andamento (processo); progresso andar anexar anexo angariar aniversrio (poup.) abstract; scrutiny; review (fat.) job analyst investment adviser compound interest fixed foreign exchange; cheap U.S. dollar development; progress; status; handling; current status; development of case floor to attach exhibit; schedule; annex; related offices (cartrio); related registies (registro de imveis) solicit reference date

ano base; exerccio fiscal; perodo base (IR) base period; tax year ano civil ano fiscal/financeiro ano social anotaes de trabalho ansiar antecedentes criminais (h) antecedentes criminais (no h) antecedentes calendar year fiscal year; tax year financial year; fiscal year; accounting period voting papers; working papers to yearn criminal record criminal clearance previous; prior; preceding

antecessora (soc.) antecipao (emprstimo); acelerao de vencimento (emprstimo) antecipao da receita antecipao de resgate antecipao de tutela antecipao legal do vencimento antecipadamente antecipadamente antecipado(a) antecipar pagamento antecipar antepara (naveg.) anteprojeto de lei; fatura; letra anterior anterioridade(s) (M&P) anterioridade(s) da lei anterioridade(s) impeditiva anterioridade(s) anteriormente anticrese anti-econmico anti-espumante antigo antigidade antijuridicidade anualmente anuncia

predecessor

acceleration; prepayment early receipt of income put option advance relief early maturity under the law advance in advance early to prepay curtail (to) bulkhead bill; draft law preceding; precedent priority against retroactive law; ex-post-facto-law conflicting prior registration; first-come; first-served prior certificates previously antichresis economically unfeasible antifoaming pre-existing; former lenght of service juridical impermessibility (illicitness) yearly consent; acquiescence; approval monthly bonus paid to bank employees corrected and increased per year of employment, as of first full year of employment consenting party; assenting party to cancel defeasible; voidable tombstone advertising; the classifieds; classified ads under

anunio

anuente anular anulvel anncio classificado ao amparo de

ao ano (a.a.) ao arrepio de ao direito de ao ao longo dos ltimos anos ao preparo aos cuidados de

per annum (p.a.) in contravention of when claim cannot be brought again over the past few years I order that the appelant pay the appeal costs; let the appeal costs be paid by the appellant... c.o. (care of)

aos de costume disse: nada

in answer to the customary questions asked to determine eligibility to serve as a witness he/she has nothing to say that would disqualify him/her as a witness

aparelho de agitar magntico aparelho de ar condicionado aparelho apartado (em) apelao apelado; agravado; recorrido apelante; agravante; recorrente apelar (vb) apelo adesivo apelo prejudicado apelo; recurso; agravo apensado aperfeioamento em aperfeioamentos aperto da liquidez aplicao a curto prazo aplicao altamente suave aplicao de numerrios aplicao do regime base de competncia (crditos) aplicao dos recursos aplicao em conta prpria aplicao; imobilizao financeira aplicaes no mercado aplicar (penalidade)

magnetic agitating apparatus air conditioned device fixture separately appeal appellee; respondent appellant; claimant to lodge an appeal; to file an appeal adhesive appeal appeal without grounds appeal; remedy attached improved... perfections; refinements; improvements; enhancement liquidity crunch money market high loft application investment of money accrual basis application of funds proprietary trading investment money market investments impose

apcrifo apoiar aplice de acidentes pessoais aplice de compreensivo de riscos gerais aplice; depsito judicial; ttulo; obrigao; bnus; debnture; fiana; termo de responsabilidade apontar ttulo de dvida em protesto apor aportar a aporte de capital aporte de recurso aporte aps a apurao de aps venda aposentadoria compulsria aposentadoria por invalidez aposentadoria aposio apostilamento apreciar (vb) apreciar o mrito apreo (em) apreenso apregoao aprendiz aprendizado aprendizagem apresentao comercial apresentao de cliente(s) novo(s) apresentao protocolar apresentao aprofundar

apocryphal; of doubtful authenticity to lend support; to second; endorse (to) personal liability insurance policy comprehensive general liability policy

bond; security to protest an instrument of indebtedness to affix transfer to capital contribution additional fund allocation; fund transfer contribution (of funds) giving effect to after market mandatory retirement permanent disability retirement signature annotation to evaluate; to consider to consider the merits in question impounding; seizure; attachment trading; announcement (BOVESPA) apprentice learning apprenticeship trade dress origination(s) recorded submission; presentation

recorded

filing; submission (de um doc.); roadshow to deepen

aproveitamento futuro apresentar declarao de imposto apresentar petio apresentar proposta(s) (licitao) apresentar uma objeo apresentar uma queixa apresentar apresentou sua demisso aprimoramento(s); melhoria (de crdito) apropriao do servio apropriao peculato indbita;

future use to file a tax return to file a petition to tender bids to raise one objection to lodge a complaint to provide; submit; file; suggest; to put forward; refer to to tender his resignation enhancements; refinements apropriation for service

estelionato; embezzlement; misappropriation; appropriation for service suitable for such purpose enactment to be carried by ___ votes to approve a claim in a concordata proceeding future use in good financial state; well-dressed to put upright found upon calculated as obtained; received; verified assess to obtain; to receive; to verify; arrive to profit or loss; to post; to appraise; to show; ascertain; to quantify

apropriados aos fins a que se destina aprovao; promulgao aprovado por ___ votos aprovar um crdito em concordata aproveitamento futuro aprumado (adj.) aprumar apurada sobre apurado como sendo ... apurado apurar (lucros) apurar (vb)

aquele que em leiles faz ofertas fictcias para inflacionar os preos dos bens leiloados puffer aquisio de disponibilidade econmica de entitlement to economic availability venda aquisio do controle acionrio aquisies do imobilizado arbitragem interpraas arbitragem acquisition of the share control acquisition of fixed assets intermarket arbitrage arbitration

arbitral (sentena, laudo, deciso) arbitrar (imposto) rbitro arcar com o pagamento arcar com rea comum rea construda rea de armazenamento rea de cobertura celular rea de imigrao de dados rea de servio (telecom.) rea de siderurgia rea de uso comum rea til rea reas dadas em utilizao reas de inundao (num rio) argumento; apelo; estratgia argumentos finais argio de incompetncia argio de relevncia argido argir (vb)

arbitration award determinated by the tax authorities arbitrageur; arbitrator; umpire bear and pay to bear; shoulder; pay; defray; to be charged for common elements built-up area staging area cell site staging area service area steel area areas for common use useable area plant areas given in use floodplains pitch final summation contestation of jurisdiction writ of certiorari; writ of review; agreement of relevance revealed; alleged; argued to reprove; to disclose; to debate; to impugn; to infer; to question; to allege

armador shipowner; outfitter armador est isento das despesas de embarque e descarga (F.I.O.) F.I.O. (free in and out) armador est isento das despesas de embarque e descarga, e comprometem-se a deixar a rechegada/ os afretadores estivada e F.I.O.S.T. (free in and out stowed and trimmed) F.I. (free in)

mercadoria

nivelada (F.I.O.S.T.) armador paga somente as despesas de descarga (F.I.) armador paga somente despesas

de embarque (F.O.) armrio de ao armazm alfandegrio; aduaneiro armazenagem porturia arquivado com baixa arquivado sem baixa arquivado arquivamento dos autos arquivamento arquivar na Junta Comercial arquivar um processo arquivo de ao com __ gavetas arquivo de experincia arquivo de pessoal arquivo geral arquivo morto arrancada arrasto arrazoado arrecadao arrecadar; atrair arrematao de bens arrematao; leilo arremate; proposta arrendamento (locao) arrendamento financeiro arrendamento mercantil arrendamento operacional

F.O. (free out) steel file entreposto bonded warehouse port storage shelved and cancelled shelved; dismissed dismissed; shelved shelving of the records shelving; dismissal; filing; registration; to be shelved to file; to register to shelve; to close a case; to dismiss a suit or claim steel file with __ drawers retrieval files personnel file general files inactive file leap steaming (brit); wilding (USA) statement of arguments collection; tax revenues to draw; to raise disposal of assets auction; disposal of assets bid lease finance lease leasing operating lease wet lease lessor leaseholder; lessee; tenant arrest; attachment; seizure head of household enrollment; inventory; register; roll to list; to enroll; to call (witnesses) flavors articulated pleading tax shelter deceit

arrendamento secundrio (wet leasing) arrendante arrendatrio arresto arrimo de famlia; chefe de famlia arrolamento; inscrio; registro; matrcula arrolar (vb) aroma articulado artifcio fiscal artifcio; logro; fraude

artigo (de jornal) clipping artigo em srie mass-produced article artigo(s) de liquidao liquidated claim artigos de toucador toiletries as autoridades; funcionrios de alto officials escalo s expensas de at ... expense assegurar o direito to ensure the right assemblia de constituio assemblia de transformao assemblia extraordinria assemblia geral extraordinria assemblia geral ordinria assemblia ordinria assentada assessor jurdico assessor assessoria jurdica geral assessoria jurdica assessoria; orientao jurdica assessoria; quadro de pessoal assiduidade; investigao assim como assim expondo assim sendo assinar (contrato, etc.) assinar em branco assinatura assistncia de sade; assistncia mdica assistncia educacional assistente (em processo) assistente de advogado assistente de perfurador (petrleo) associao; agremiao associado associar-se general meeting of incorporation general meeting of transformation extraordinary meeting extraordinary general meeting; special general meeting annual general meeting annual meeting a written record counsel adviser general counsel legal counsel consulting; legal advice staff assiduity; diligence; regular attendance like others accordingly accordingly to execute pre-sign execution health care tuition aids amicus curiae assistant lawyer derrickman association; joint venture; associate agreement member to enter into a joint venture with; to join (the club)

assumir (a presidncia da reunio) assumir assuno de dvida assuntos econmicos ata da fundao Ata de Assemblia Especial de Acionista Ata de Assemblia Geral de Constituio Ata de Assemblia Geral de Transformao Ata de Conselho Consultivo Ata de Constituio Ata de Reunio de Diretoria Ata de Reunio de Quotistas ata atar-se; limitar-se atas at __% sobre o valor ingressado at agora at o presente momento at atender as caractersticas (do mercado) atender o cliente

appointed cairman of the meeting become obligated for assumption of debt economic affairs deed of foundation minutes of the special meeting of shareholders minutes of the general meeting for the organization of the company minutes of the general meeting of transformation minutes of the advisory council or consultative council minutes of incorporation minutes of the meeting of the board of directors minutes of the quotaholder's meeting records to confine minutes by to date to date, the parties have been by __% on inflow to meet the requirements of ... to serve/meet the client's needs

atender

to cater; seve; to meet (conditions); to respond (requests); to answer (requests)

Atendimento de Consulta Paralela atendimento atentado atentar contra atenuante aterro sanitrio

answer to a related consultation assistance; service transgression; offense; reversal to threaten mitigating circumstances landfill

atestado de antecedentes atestado de inspeo sanitria atestado de pobreza atinentes a atingir objetivos ativa e passivamente ativar (garantia) atividade cessante atividade de consultoria atividade provissional atividades normais ativo (jur.) ativo a curto prazo ativo circulante ativo contnuo ativo corrente

criminal clearance certificate public health inspection certificate poverty affidavit with respect to to further goals as plaintiff or defendant to enforce business interruption advisory assignment professional practice regular business relates to the plaintiff in the case compared with the defendant, who is the "PASSIVO" current assets available assets; current assets immediately thereafter currente liability assets offset by correspondent liabilities so that they cancel each other out in double entry bookkeeping

ativo de compensao

ativo disponvel e de realizao imediata ativo disponvel e realizvel ativo disponvel; ativo financeiro ativo e passivo ativo financeiro ativo fixo ativo imobilizado; bens do imobilizado ativo intangvel ativo lquido ativo malevel ativo no monetrio ativo operacional ativo pendente ativo permanente; imobilizado ativo principal

current funds

available and liquid assets cash; liquid asset assets and liabilities liquid asset(s) fixed assets ativo fixed assets; plant; property equipment (PPE) intangible assets; nonmonetary asset net asset quick assets

and

noncash property; nonmonetary asset business assets suspense account permanent assets productive assets

ativo real ativo realizvel a curto prazo ativo realizvel; circulante; disponvel ativo tangvel ativo ativo/passivo ato constitutivo ato contnuo ato de concentrao econmica ato de distribuio da produo ato danoso que d causa a reparao por responsabilidade civil ato declarativo ato doloso ato normativo atos constitutivos atracadouro atrair investimentos atrasados de juros; juros em atraso atraso de ___ dias atraso no pagamento atravs do que atrelado atribuio; funo; tributo atribudo (responsabilidade) atribuindo-lhes capital destacado atribuir atributos; facilidades; aspectos atual atualizao atualizar atualmente caractersticas;

real assets; actual assets short-term receivables realizable assets; current assets tangible assets assets lending; borrowing; obligation charter immediately thereafter monopolistic act

investment;

production sharing agreement

tort expository act malicious act normative rulings formation agreement; articles/acts of incorporation (S.A. and Ltda.); certificate of incorporation wharf; shed to lure investments interest arrearages with delay of ... late payment whereby pegged duty; share allotment (capital); assignment (funo, atividade) vested capital may be allocated thereto to give; ascribe to (um significado, uma qualidade) features current updating write up today; now

atuar

to act; to operate; to work out; to be engaged (in a line of business) discovery hearing; evidentiary hearing; preliminary hearing preliminary hearing closed-door hearing; closed-door session preliminary and discovery hearing hearing; discovery hearing public accountant; accounting firm chartered accountant auditors; certified public accountants (CPA) interim audit due diligence; council of justice (Dir. Proc.) make profits to increase by 15% to escalate raise (pay); pay-rise (UK) boom in sales capital increase rising interest rates wage increase failure to agree instrumentality; government corporation reconhecimento; abono certification certified; authenticated genuineness plea bargaining; plea negotiation certificate of occupancy tax deficiency notice notice of infraction; infraction notice; notice of tax assessment; notice of deficiency

audincia de instruo audincia inicial audincia reservada audincia una audincia; conhecimento (ao, pedido) auditor independente auditor pblico auditor(es) auditoria preliminar auditoria auferir lucros aumentar em 15% aumentar aumento aumento das vendas aumento de capital aumento de taxa de juros aumento salarial ausncia de acordo autarquia autenticao; (documentos) autenticado autenticidade

auto composio auto de concluso de obra auto de infrao fiscal auto de infrao

auto de regularidade de edificao auto de vistoria do corpo de bombeiros auto produtor auto produtor auto-avaliao auto-estima auto-falncia auto-lanado auto-lanamento automvel autnomo; trabalhador autnomo autor (de um projeto) autor fsico autor intelectual autor material autor autora agravada autoridade de linha autoridade judicial autoridade autorizao judicial autorizao para cumprimento autorizao prvia autorizao autorizado (subst.) autos apartados autos conclusos autos de partilha autos de reintegrao de posse autos do processo autos instrutores autos principais autos autuao fiscal

building compliance certificate fire department inspection certificate self-substained producer self-sufficient producer self-evaluation self-esteem voluntary declared bankruptcy; selfdeclared bankruptcy self-assessed self-assessment automobile independent contractor; self-employed worker; contingent worker; on-call worker; hourly part-time sponsor perpetrator instigator; mastermind perpretator plaintiff plaintiff respondent line authority The Judiciary authority court authorization exequatur preliminary authorization authorization; authority licensee separate court records the case is with the judge record of succession instruments of repossession courts records; case records files of evidence main court files case records; court records delinquency notice (imposto no pago); deficiency notice (imposto pago a menor); tax deficiency notice;

autuao autuaes reflexas autuada autuante autuar auxlio-creche auxlio-doena auxlios visuais aval avaliao de cargo avaliao de desempenho avaliao de entrevista avaliao de mrito avaliao avaliado pelo valor de custo avaliador diplomado avaliador avaliar bens imveis ou mveis (venda) avaliar estoques (contab.) avaliar para menos avaliar avalista avalizado avaria grossa (seg.) avaria particular (seg.) avaria; dano avena averbao; apostilamento averbar aviltar (vb) aviso de cobrana aviso de convocao; (assemblia); edital de convocao aviso de ocorrncia

authority; official notification; notice consequential infraction notices defendant plaintiff tax claim; tax deficiency day-care assistance sickness allowance; sick pay visual aids endorsement; "aval" guarantee job evaluation performance evaluation interview evaluation merit planing appraisal; survey; valuation (estoque); estimation; evaluation valued at cost licensed appraiser valuation expert to appraise to value write down to appraise; to evaluate "aval" guarantor guaranteed by "aval" gross average common average; particular average damage covenant annotation; approval; recordal; approval of contracts to record; to annotate; to protocol; register; to approve to debase call notice convocao call notice notice of state of affairs

aviso de priso aviso de prontido aviso prvio aviso avocao avocar-se (vb) B baga de junpero (farm.) baixa (contab.) baixa na distribuio baixa parcial (contab.) baixar baixista balana analtica balana comercial balana de bancada balana de laboratrio balana eletrnica filizola cap. __, diviso __ balana eletrnica balana filizola balana mecnica com base metlica no cho balana toledo plataforma balana toledo balancete intermedirio balancete; balancete de verificao balano (patrimonial/geral) balano analtico e sinttico balano analtico balano de pagamento balano encerrado balano extraordinrio balano patrimonial balano "preparado" balano sinttico

arrest record; warrant of arrest N.O.R. (notice of readiness) notice period; prior notice caveat certiorari to assume to oneself; to arrogate to oneself juniper berrics write-off; cancelation; clearance inscrio) cancellation with the distributor write-down to issue; to be written of (dar baixa) bear analytical scale balance of trades bench scale laboratory scale filizola electronic scale with a capacity for __, __ divisions eletronic scale filizola scale mechanical scale with metal base on the floor toledo platform scale toledo scale interim balance sheet interim balance sheet; trial balance sheet balance sheet condensed and analytical condensed balance sheet accounts;

(de

analytical balance sheet balance of payments balance as of interim statement balance sheet cooked balance sheet; veiled condensed balance sheet; simplified balance sheet

balano trmico heat balance Balas, confeitos, bombons, chocolates e Candies, Chocolates, etc. similares bancada de carpitaria carpentry bench bancada de madeira para arquear caixas bancrio bancarrota banco de instruo banco de massa banco de primeira categoria banco de primeira linha banco de referncia banco emissor (carta de crdito) banco estadual banco global banco mltiplo banco notificador (carta de crdito) banco notificante banco preferencial banco universal Bancos de Referncia bandeira branca wooden bench for arching boxes banking bankrupt instructing banks consumer banking first-class banks prime bank opening bank state-owned bank overall limitation multiservice bank; universal bank advising bank servicing bank; notifying bank prime bank multiservice bank; multiple services bank reference banks flag of truce

bandejas em ao com rodinha de borracha steel trays with rubber wheels banho de areia banho maria - 6 bocas banqueiros do bicho barra (/) barra de ouro barreiras alfandegrias base de clculo do imposto base de clculo base imponvel base legal base monetria; meios de pagamento base paritria basear-se bases comutativas bases correntes sand bath double boiler - 6 burners numbers rackets bonus slash bullion tariff walls tax calculation basis; tax assessable basis calculation basis assessable basis legal grounds money supply on an equitable basis rely on arm's length basis on a pay-as-you-go basis

bases equitativas/comutativas; bases puramente comerciais bsico bastante procurador baunilha bebedouro bebidas bebidas no alcolicas Bel. bem de famlia bem beneficirio (de cauo/penhor) beneficirio identificado do investimento beneficirio registrado

arm's-length basis key attorney-in-fact vanilla watering through alcoholic drinks non-alcoholic drinks abbrev. for Bacharel (if bachelor of law, could simply put ESQ. after the name) homestead right item; honey; asset (inf.) pledgee investor of record investor of record payee;

beneficirio; fideicomissrio; sacador (letra beneficiary (trust); drawer; de cmbio) transferee; recipient (servios) beneficiente benefcio condicional benefcio da dvida benefcio de ordem benefcio fiscal benefcio benefcios colaterais benefcios de aposentadoria benefcios de pessoal benefcios benfeitoria; pertences bens blicos bens corpreos bens dados em garantia bens de capital bens de condomnio bens de consumo bens de produo bens de raiz bens de renda bens do ativo imobilizado bens do estoque; inventrio bens e direitos charitable suspended sentence benefit of doubt benefit of order; privilege of order

tax benefit facility fringe benefits pension benefits fringe benefits benefits appurtenances; improvement; amelioration military goods tangible assets collateral capital assets; capital goods jointly owned assets consumer goods producer's goods real property income property fixed assets inventory assets and rights

bens em condomnio bens em geral bens imveis bens manufaturados

jointly-owned assets property immovable assets; real property; real estate industrial goods assets and property (for companies); personal and real property (for individuals); property and assets movable asset; personal personalty assets in cash equity assets livestocks (Black's) corporate assets property;

bens mveis e imveis

bens mveis bens numerrios bens patrimoniais bens semoventes bens sociais bens bens; propriedades; ativos pessoais bero; atracadouro bico injetor de combustvel bico biotina (farm.) bip bimestralmente bingo permanente bingo similar bissulfato de sdio anidrido bitributao bloco de aes bloqueador de chamadas (telecom.) bloquear boa condio de funcionamento boa f boa nota boa prtica comercial boas condies boas intenes

assets; goods; items; effects; commodities; estate; property(ies) personal assets wharf; shed injection nozzle overtime; a secondary job (often at night - hence, "moonlighting") biotin paging device every two months traditional bingo bingo related activitie anhydrous sodium bisulfate double taxation tranche of shares call blocker dishonor (check); stop payment in good working order bona fide; good faith full or careful note sound business practice in good condition free from fraud; to come with clean hands

bobinadeira carretis

manual

nacional

para

national manual windig machine

bobinadeira para solda fio c/ motor winding machine for wire welding with eltrico/embreagem pq. electrical motor /"pq" clutch bobinadeira semi-automtica bobinador automtico, acionamento motor 1cv boi gordo boletim de ocorrncia patrimonial boletim de ocorrncia policial boletim de subscrio boleto bolsa de estudos bolsa de futuros bolsa de mercadorias; mercado fsico bolsa de valores Bolsa Mercantil & de Futuros (BMF) semiautomatic winding machine automatic winding machine, drive motor 1cv. finished cattle police report incident report; police report subscription list form; order ticket scholarship futures market commodity exchange; commodity market stock exchange; stock market Futures and Commodities Exchange

bolsa scholarship; grant; exchange bom estado de conservao in good operating condition bomba centrfuga centrifugal pump bomba qumica pneumtica pneumatic chemical pump bombordo (naveg.) board bonificao (diretores e empregados); bonus; backwardation (bolsa) gratificao bonificao de ... dividends in the form of ... bonificao de aes stock dividend; bonus shares bonificao de quota bonus quotas bonificao em dinheiro cash bonus(es); dividends bons costumes bnus ao par bnus ao portador bnus cupo zero do terouro americano bnus de colocao pblica bnus de converso de dvida bnus de desconto bnus de dinheiro novo de 1992 bnus de emisso pblica good moral conduct; good moral principles; good practice; good morals; morality; decency par bond bearer form United States Treasury Zero Coupon Bonds publicly issued bonds debt conversion bond discount bond new money bond publicly-issued bond

bnus de juros atrasados 1991/1994 bnus de phase-in

eligible interest bond phase-in bonus

bnus de reduo temporria de juros front-loaded interest reduction with com capitalizao capitalization bond bnus de reduo temporria de juros bnus de sada bnus de subscrio bnus do tesouro bnus em dinheiro bnus globais permanentes no-US nominativos bnus na forma definitiva bnus na forma global bnus nominativo bnus border boreste (naveg.) botijo brando Branqueamento de estmago, bucho, tripa e mocot de bovino brecha brinde bruto bula burocracia busca aruanda oficiosa busca e apreenso; penhor legal busca frentica busca verbal busca buscar C c.c. (combinado com) c.c. (conta corrente) cabe a ____ caber cabide de emprego combined with; coupled with current account ____ shall perform the to have authority; to be empowered featherbedding front-loaded interest reduction bond exit bond warrant; sub bonus; bonus subscription bond/bonus issue;

exchequer bond cash bonus non-US permanent global registered bond definitive form global bond registered form bond; bonuses bordereau starboard side gas tank; gas cylinder loose Whitening Agents loophole freebie; promotional gifts; giveaway gross package insert; information pamphlet bureaucracy unofficial search distraint; search and seizure name search oral search inquiry; search (em cartrio) to solicit

cabimento de recurso cabimento cabvel cabotagem cadastro bancrio cadastro de contribuintes (CCM) cadastro de contribuintes

acceptance of appeal propriety; advisability; scope applicable; as may be appropriate coastal shipping; cabotage credit rating mobilirios Independent Workers' Tax List (has to do with ISS tax) official list of taxpayers Individual Taxpayers' Register General Taxpayers' Register registration form; credit investigation; registration rotary chairs passbook savings account

cadastro de pessoas fsicas (CPF) cadastro geral de contribuintes (CGC) cadastro cadeiras giratrias caderneta de poupana

cadinho com bomba e agitador com crucible with pump and agitator with maarico a diesel diesel blowtorch cadinho de ondas wave crucible cadinho diesel, composto de 1 panela tipo 1, revestida de refratrio e chapas de ao de __", diesel crucible consisted of 1 type-1 pan coated with refractory and steel plates of __", fed with blowtorch to lapse (marca); to forfeit; to become null and void forfeiture; lapse (marca); become stale (checks) (to) forfeited; null and void; expired; matured cashier actual payment date sinking fund public officials saving funds proxy saving funds judiciary saving funds settlement department; department

alimentada com maarico

caducar (vb) caducidade caduco caixa caixa (fiscal) caixa de amortizao caixa de assistncia do Poder Pblico caixa de assistncia dos procuradores caixa de assistncia jurdica caixa de liquidao

liquidation

caixa de madeira caixa de previdncia dos funcionrios do BB's caixa de previdncia caixa dois Caixa Econmica Federal caixa econmica caixa eletrnico; posto de atendimento eletrnico caixa/cabine de fora

wooden box employees social security savings relief fund slush fund Federal Savings Bank savings bank automatic teller machine main distribution frame (MDF)

caixinha kickback calandra cilindro cylinder mangle clcio calcium calculado como sendo ... calculated as ... calculadora eletrnica eletronic calculator calcular proporcionalmente to prorate clculo de imposto tax computation clculo de tempo ganho/perdido no lay time statement embarque ou descarga clculo de tempo ganho/perdido time sheet clculo judicial clculo pas por pas calculos rescisrios caldos e sopas calnia cmara (tribunal) cmara de compensao cmara de compensao de cheques cmara de deputados cambial cambirio cmbio exterior cmbio manual cmbio oficial cmbio cambista caminho computation for legal proceedings per country limitation (taxterm) severance pays soups libel chamber clearing house clearing house house of representatives negotiable instrument; commercial paper arising out of or concerning a promissory note or a bill of exchange foreign exchange over-the-counter exchange; counter market official rate; official exchange exchange broker truck

over-the-

campo de aplicao cancelamento (contab.) cancelamento de protesto cancelar hipoteca (vb) cancelar; dispensar (pagamento) candidato canhoto de conhecimento canhoto canteiro de obras capacida mxima capacidade de crdito/solvncia capacidade de pagamento capacidade instalada capacidade ociosa capacidade residual capacidade utilizada capatazia capital a descoberto capital a termo capital acionrio capital autorizado capital circulante lquido capital com direito a voto capital de giro capital de risco capital destacado capital e reservas capital emitido capital estrangeiro capital excedente capital imobilizado capital ingressado capital inicial capital integralizado capital investido capital no integralizado capital operacional capital prprio capital realizado

sphere of application charge-off protest cancellation to discharge; to lift a mortgage discharge (vb) contender counterfoil waybill stubb (amer.); counterfoil (br.) worksite maximum capacity creditworthiness ability to pay installed capacity overcapacity; idle capacity; overcapacity gap (met.) remaining capacity utilized capacity wharfage capital overdraft capital for settlement stockholders' equity authorized capital net current assets voting capital working capital venture capital; risk capital allocatted capital capital and surplus issued capital foreign funds surplus capital fixed capital capital inflow seed capital paid-up capital; called-up capital; paid-in capital vested interests assessable capital stock (not paid-in) operating capital equity capital paid-up capital; paid-in capital

capital sem direito a voto capital social capital subscrito capital capitalizao capitalizao dos lucros capitalizar (juros) capitalizar fundos capitania dos portos captao de recursos captao captar (vb) (recursos) capturar caput caractersticas da operao caractersticas; dispositivos; vantagens caracterizar carter satisfativo carter societrio carboxil metil celulose de sdio (farm.) carecer de carncia de capital carncia de uma ao

nonvoting capital capital stock (gen./bal.); corporate capital; share capital (S.A.); quota capital (Ltda.) subscribed capital capital; principal; equity capitalization capitalization of income to compound interest raise funds port authority raising of capital; fund raising raise; raising to raise funds to select main section; main clause transaction features features to tipify; to define full satisfation of the claim corporate nature sodium carboxy methyl cellulose to require want of capital lack of legal ground to substantiate claim; insufficiency; failure to state a cause of action

carncia; perodo de franquia; prazo de grace period; lack of grounds; grace; carncia insufficiency (ao) carepa (met.) scale carga de trabalho working load carga dos autos carga tributria cargo (ou emprego) em comisso withdrawal of the case records tax burden temporary job; position (according to bank law)

of

trust

cargo de confiana cargo intelectual

position of trust; bona fide position (also bona fide work); bona fide work (also bona fide position) exempt employee

cargo carimbo (da JUCESP) carimbo de recebimento carimbo carne e produtos crneos carn carns de imposto caronista carregamento no convs carregamento carregar (pacote, mercadoria) carregar tambores carreira carretis (rolos) sobre cavaletes cantoneira e rodas carretis com roda - fabricao prpria carrinho de ao tipo supermercado carrinho de ferro com rodas de borracha carrinho hidrulico (cap.: __ toneladas) carrinho carro panela/torpedo (met.) carro-chefe (marketing) carta aditiva carta area registrada; via area carta branca carta com franquia paga carta contrato carta de alterao carta de contratao carta de crdito confirmada

position; title; office; job rubber stamps reception stamp seal meat and its derivatives payment voucher; stubbook tax submissions free rider stowage on deck shipment to bear drum carrier career de coils (bobbins) over corner workbench and wheels coils with wheel - own manufacturing supermarket type steel cart iron rubber-wheeled cart hydraulic carts - ___ tons capacity cart metal car cash cow; flagship; financial mainstay amendatory letter first class mail free hand; full and ample power prepaid certified mail letter agreement amendatory letter engagement letter confirmed letter of letter irrevocable confirmed letter of credit stand-by letter of credit letter of guarantee charter party (C/P) letter of intent comfort letter letter of appointment of agent

carta de crdito irrevogvel e confirmada carta de crdito carta de fiana (prestada a) carta de fretamento; carta partida carta de inteno carta de iseno de responsabilidade carta de preposio

carta de referncia carta de renncia carta de sentena carta epistolar carta opinativa carta partida carta patente carta precatria

letter of reference retirement letter writ of execution letter agreement opinion letter charter party letter patent; bank charter (bancos) letter rogatory; letter precatory letter letter against receipt letter rogatory invitation to tender of request;

carta protocolada carta rogatria carta-convite; pedido de cotao carto com valores armazenados (smart irregular nonstandard card) carto de inscrio enrollment card at carto de pedido de produtos order card carto de ponto punch card; time card carteira (investimento) portfolio carteira administrada managed portfolio carteira comercial commercial department conservative portfolio; nonspeculative carteira conservadora portfolio carteira de aes carteira de identidade carteira profissional cartel cartela de mercado Cartrio (de Tribunal) Cartrio (Poder Judicirio) Cartrio de Interdies e Tutelas Cartrio de Notas cartrio de origem Cartrio de Protestos de Ttulos managed securities portfolio(s) identity card work card cartel market board Clerks Office Court Registry Office; Court registry; Cartel Office of Interdictions and Guardians Notary Office original office registry Protest Office; Negotiable Instruments Protest Office

Cartrio de Registro Civil das Pessoas Civil Registry of Legal Entities; Corporate Jurdicas Civil Registry Cartrio de Registro de Imveis Cartrio de Registro de Ttulos Documentos cartularidade Real Estate Registry Office e Registry of Deeds and Documents documentary evidence

Casa Civil

civilian household (as in Secretaria para Assuntos da Casa Civil); or chief of staff (as in Chefe do Gabinete da Casa Civil); Civil Office

casa de mquinas (naveg.) engine room casa decimal decimal place casado matched (securities) casamento em regime de comunho de community property marriage bens cascalheiros gravel pits casco (naveg.) hull caso principal (main) case caso de diversidade (cidadania) diversity case caso de fora maior event of force majeure caso de inadimplemento em potencial caso de inadimplemento caso fortuito caso perdido caso-a-caso casos de inadimplemento casual catlogo telefnico (telecom.) categoria categorias de alimentos categoria profissional cauo de aes cauo de custas e honorrios cauo dos diretores potential event of default event of default act of God the case will not be successful case-by-case basis event of default deficiency or revenue directory seniority food categories professional category; category share pledge

occupational

to post bond for court costs and fees pledge to guarantee the performance of directors

bail; escrow; pledge; security; guarantee; cauo; fiana judicial; depsito em bond; collateral (para fins de garantia emprstimo) causa de pedir; possibilidade jurdica cautela de aes cautela provisional cautela cautelar cause of action share certificate share certificate share certificate; certificate; draft provisional remedy

provisional

share

cavalo mecnico caverna (naveg.) cedente promitente cedente; concedente ceder cdula de crdito cdula de identidade para estrangeiros cdula hipotecria cdula pignoratcia de debntures cdula celebrao (de contrato) celebrado celebrar (contrato) censo de capital estrangeiro

trailer; semi-trailer rib committed assignor assignor; grantor to assign (one can only assign a right. Obligations or duties are delegated) credit certificate alien registration card mortgage certificate certificate of pledged debentures schedule; certificate execution entered into to enter into foreign capital census

central de comutao telefnica (telecom.) telefone switching office central telefnica (telecom.) Central Termoeltrica (CTE) central centros industriais despendiosos cerceado central office Facility plant outlying industrial centers restricted; limited; curtailed

cereais e produtos de ou a base de cereais cereal cerimnias pblicas certido atualizada de filiao vintenria certido da dvida ativa da unio Certido da Justia do Trabalho (CJT) Certido da Justia Federal (CJF) public functions updated twenty-year certificate overdue federal liabilities certificate Certificate issued by the Labor Court Certificate issued by the Federal Courts

certido da matrcula com negativa de negative enrollment certificate for liens nus e alienaes and conveyances certido de aeronavegabilidade certido de andamento (M&P) certido de objeto e p certificate or airworthiness certificate of status certificate of purpose and status; certificate of pledged debentures

certido de nus reais

certificate of in rem guarantee

certido de propriedade e negativa de title clearance certificate nus certido de sentena certified copy of court decision

Certido do Distribuidor - Executivos Certificate from Tax Distributors Fiscais (CDE) Certido do Distribuidor Cvel (CDC) Certificate from the Civil Distributor

Certido do Distribuidor Cvel (Falncia e Civil Distributor Certificate (Bankruptcy Concordata) (CDFC) and Concordata) Certido do Distribuidor Criminal (CRIM) Criminal Distributor Certificate of criminal execution

certido do distribuidor de execues certificate criminais distributor Certido dos Cartrios de Protesto (PROT) certido explicativa dos feitos certido explicativa Certido Negativa de Dbito (CND) Certido Negativa de Dbito do Instituto Nacional do Seguro Social INSS certido negativa de imposto de renda certido negativa de nus e alienaes certido negativa; desimpedimento declarao de

Certificate issued by Protest Officers explanatory certificates with respect the suits explanantory certificate Debt Clearance Certificate

Debt Clearance Certificate by the Brazilian Social Security Institute (INSS) income tax clearance clearance certificate as regards liens and conveyances clearance certificate certificate of pledged securities outdated certificate 20-year clearance certificate certificate; certified copy tax and social security certificates

certido pignoratcia de debntures certido vencida certido vintenria com negativa de nus sobre imvel certido certides de natureza fiscal e previdenciria certides certificado de ao

clearance

certificates; public notary reports share certificate; warrant

certificado de andamento (M&P) certificado de atribuies certificado de autorizao certificado de averbao certificado de competncia certificado de depsito a taxas de juros flutuantes certificado de depsito de mobilirios

certificate of status incumbency certificate certificate of incumbency certificate of approval; certificate of annotation certificate of incumbency floating rate certificate valores Brazilian Depositary Receipts - BDR certificate of deposit share deposit certificate

certificado de depsito bancrio (CDB) certificado de depsito de aes certificado de depsito de colocao pblica a taxas de juros flutuantes certificado de filiao vintenria certificado de origem certificado de quitao certificado de registro de fabricao

publicly-issued floating rate CD certificate of twenty-year title origin certificate debt clearance certificate certificate of registered product

certificado de registro certificate of registration certificado de regularidade de situao certificate of good standing (FGTS) certificado de regularidade de situao (INPS) certificado de tributos estaduais certificado de tributos federal certificado de tributos mobilirios certificado mltiplo de aes certificado para troca ou converso de direito real sobre parte ideal em bnus globais certifico e dou f certo e ajustado cessao do estado de liquidao cesso de direitos cesso de duplicatas cesso cessar certificate of good standing with state tax certificate federal tax certificate municipal tax certificate multiple share certificate

certificate for exchange or conversion of beneficial interests in global bonds I certify and attest understood and agreed lifting of the liquidation assignment of claim; assignment of rights factoring assignment to no longer apply

cessionria promitente cessionrio; concessionrio

committed assignee assign; assignee; dealer; grantee basic consumer products; marketbasket; typical family food basket; shopping basket of household goods; staple product basket; staple basket deepening skepticism speed calling abreviada speed calling capital call

cesta bsica

ceticismo crescente chamada abreviada (telecom.) chamada com discagem (telecom.) chamada de capital

chamada de entrada / recebidas (telecom.) incoming call chamada de mo-de-obra chamada em conferncia (telecom.) manpower requisition three-way calling

chamada em espera (telecom.) call waiting chamada roll-call chamada (convocao para ressarcimento call dos ttulos) chamamento autoria chamamento ao processo chamar autoria chamar lide chamariz; isca chancela mecnica chances chapa aquecedora chapa grossa (met.) chapeamento (naveg.) chata ou cofre de carga a bordo (L.A.S.H.) chave de acesso chefe de departamento chefe de famlia chefe de subdiviso chefe do Gabinete Civil to call a party to join the suit as plaintiff third-party practice to implead to attach a party to a suit (opposite of "to separate/sever a case/trial) bait and switch facsimile signature; authentication

seal;

mechanic

chances of success; slim chances heater plate plate plating L.A.S.H. (lighter aboard ship) password chairman (univ.) head of household subdivision head secretary for civil affairs

chegar a um acordo; avenar; aceitar cheque administrativo cheque bancrio cheque cancelado cheque compensado cheque cruzado cheque em compensao cheque especial cheque frio cheque nominal ou nominativo cheque pr-datado cheque sem fundos cheque sustado cheque visado chicote chul ciclo de aprendizado ciclo de vida do produto ciclo de vida cincia do processo ciente e de acordo ciente cilindro (met.) cilindros de laminao (polido) cindida circulao escritural de moeda circulao fsica de moeda

to agree on a basis bank cashier's check; bank draft; bank draft; bankers draft; cashier's check cashier's check stopped on deck cleared check crossed check; check for deposit only check for clearing credit facility check; overdraft-secured check bad check; bounced check (as opposed to bearer check) - drawn to the order of; payable to the order of postdated check rubber check; dishonoured check stop payment certified check harnesses; wiring harnesses (elet.) toe jam learning cycle product life cycle economic life cognizance of a case acknowledge and agree to noted; acknowledge roll lamination cylinders (polished) transferee currency circulation in book-entry form currency circulation in physical form

circulante; passivo circulante; passivo current liabilities; current assets exigvel circular de oferta offering circular circunscrio imobiliria real estate district or circunstanciar draw up ciso parcial partial spin-off

ciso total ciso citao com hora certa citao do protesto citao pessoal citao por rogatria citao citaes citar CKD completely knocked (desmontado) clamor; brado clara e exatamente classe executiva classe nica classificao de cargo classificao de crdito classificao do IBGE classificao tarifria clusula (contrato social) clusula (estatuto) clusula compromissria down

total spin-off spin-off service of process at a predetermined hour service of protest personal summons service of rogatory letter summons; service of process (entrega); summons (papel); process (s vezes, notificao ou intimao) judicial summons; quotes summon; notify; serve process disassembled cry fairly and accurately business class one-class preferred shares job classification credit rating IBGE classification classification of tariff article clause arbitration clause (arbitr.); commitment clause escape clause enabling clause

clusula de escape clusula de habilitao clusula de outorga de opo para share option clause aquisio de aes clusula de paridade cambial exchange parity clause

clusula de potestativa ou leonina

discretional clause; clause potestative (clause containing conditions which subject one of the parties to the will of the other party)

clusula de proibio de concesso de negative pledge clause garantias clusula de rateio sharing clause clusula de reajuste escalator clause clusula de reverso reversion clause clusula exorbitante extraordinary clause clusula penal no compensatria noncompensatory fine

clusula potestativa clusula preferencial clusula resolutria

clause potestative; discretional clause enabling clause (GATT) default clause; termination clause

clusulas comerciais em aberto clear market clauses cliente do sistema de telefonia fixa landline customer (telecom.) client (servios profissionais: mdicos, advogados); customer; consumer (bancos, lojas, empresas) customers; client list; client patronage; pork-barrel; spendingl; clienteliar fiercely competitive climate duress; coercion; compulsion Co-operating technologies statutory provision of a public nature co-principal concerted action exchange cover cover costs (to) partial coverage (services agreement) payment; penthouse (apto.) judicial collection collection overcharge (to) assess by against; to bill to to account to sone; for expenses; chargeback to collect; charge (tax); levy (tax) collectible outbid (to) make up a deficit; meet a deficit pagamento contra entrega (cash on delivery) code of civil procedure civil code building code code of civil procedure

cliente clientela clientelismo clima de concorrncia acirrada coao Coadjuvantes de Tecnologia coativo (lei coativa) co-autor co-autoria cobertura cambial cobertura de margem cobertura parcial cobertura cobrana judicial cobrana cobrar a mais cobrar de ... cobrar despesas de terceiros (reembolso) cobrar cobrvel cobrir o lance cobrir um dficit COD cdigo buzaid cdigo civil cdigo de obras cdigo de processo civil

cdigo de processo penal cdigo de valorao aduaneira cdigo penal

code of criminal procedure customs valuations code penal code

co-financiamento; financiamento conjunto cofinancing co-locao (utilizao de um mesmo local) collocation (telecom.) co-obrigado nos ttulos co-principal coeficiente angular coeficiente de liquidez imediata coercitvel coerncia cofre de aluguel em Banco cofre de carga cogente (princpio) cogente cogitada cogitar cognato coibir coisa julgada coisa mvel colaborao colao (inventrio) colapso financeiro (bolsa) colateral; garantia de bancrio coleo de amostras colega colegiado colegial Colgio Eleitoral colendo (adj.) colher a assinatura colidncia; divergncia colidente colidir com coligada colis postal/postaux co-obligor; underwriter co-partner beta coeficient; regression coefficient acid-test ratio; quick ratio binding consistency deposit box; safe container necessary; norma cogent; cogent rule statutory contemplated contemplate cognate prevent; suppress res judicata movable asset contribution collation; case record crash emprstimo collateral range of patterns partner; associate (law firm) joint committee; collective; plenary body; full board secondary school; high school (EUA) electoral college venerable have the proper signature set hereunto conflict interfering with conflict with associated company parcel post

collar de taxas de juros colocao em funcionamento colocao primria de ttulos colocao privada colocao

collar (hedging) start-up flotation; initial public offering (IPO) private placement issue; placement; oferring to

placement

with;

colocado em um local ou dentro de um meio de transporte (F.O.B.) F.O.B. (free on board) com a jointly with com antecedncia de com boas intenes com cpia para ... com direito de voto com exceo de com fins lucrativos com fora de lei com o que com poder de at least 10 (ten) days in advance free from fraud and, by copy, to ... voting shares except for for profit as an act of law where upon empowered; with authority to

com prejuzo at a loss com presena acentuada nos mercados actively engage in international business internacionais com relao a; relativo a in connection with com vigncia em effective upon comanditrio comando de circulao comando comarca combinao bem sucedida combinado com comentar comentrios comercial comercializao comercializar comerciante comercirio dormant partner; silent partner flow control top echelon judiciary district; judicial district winning combination coupled with; together with to speak to (an issue, etc.) imput; comments recorded spot marketing; trade; merchantability; negotiability; sale; dealing in trade merchant; trader; businessmann commercial employee

comrcio exterior comrcio cominao contratual cominao pecuniria cominao; liminar comisso adicional comisso de abertura comisso de administrao comisso de agenciamento comisso de arbitragem comisso de compromisso comisso de contratao comisso de corretagem comisso de intermediao comisso de intermedirios comisso de negociao comisso de participao comisso de permanncia comisso de reserva de crdito comisso de valores mobilirios comisso executiva comisso local comisso mercantil comisso mista parlamentar de inqurito comisso paritria comisso comissrio comissrio de futuros comissrio (em concordata) comissionamento comisses dos agentes comisses sobre produtividade comit de avaliao de cargos comit diretor comitente (St. Exch.) como de fato cedido tem

foreign trade commercial employee penalty fine injunction; sanction front-end fee front-end fee management fee agency fee panel of arbitrators; committee commitment fee engagement fee

arbitration

brokerage fee; brokerage commission finder's fee(s) finder's fee(s) grievance committee; arrangement fee flat fee; exposure fee late payment surcharge standby fee securities commission executive committee cruzeiro free business mandate joint parlamentary committee

investigation

grievance committee; joint committee fees commission agent; merchant; commissioner futures commission merchant trustee provisioning; commissioning (equipamentos) agent commissions commissions on production job evaluation committee steering committee customer; giver; principal as in fact he has assigned commission

como era do conhecimento de commodities commodities a futuro comodante comodatrio comodato comodato emergente companhia companhia aberta companhia controladora

as all, those present were aware commodities commodity futures lessor lessee free lease; bailment venture capital company corporation publicly-held company; company holding company

closely-held

companhia fechada; sociedade de capital closely-held company; close company; fechado close corporation; private corporation companhia seguradora comparecer comparecer a comparecer em juzo comparecer perante comparecimento em juzo comparsas compartilhamento de custos compatibilizar-se com compensao (ttulos); desembarao insurance firm attend appear in; present themselves; to report to to appear in court come before appearance cronies cost sharing comform to clearance (ttulos); offsetting; setoff; clearing (securities); trade-off (inflao, desemprego) set off; offset; settle; make good; to be cleared to offset liabilities jurisdiction; authority; accrual reference date accrual basis interpersonnel competence personal jurisdiction subject matter jurisdiction technical competence

compensar compensar passivo fictcio competncia competncia (fiscal) competncia do exerccio competncia interpessoal competncia rationae personae competncia sobre a matria em questo competncia tcnica

competente

appropriate; proper; competent; to have jurisdiction; applicable; qualified; adequate; suitable; sufficient, capable; legally fit gleaning comprehensiveness included in with other payments ingredient admit; bear; suffer; be eligible for; permit settlement; organization chart

compilao complessividade complessivo componente comportar composio, acordo, transao

composio acionria shareholding composio seguinte broken down as follows compostagem compost composto de consists of compra de contas a receber factoring compra e venda a termo futures purchase comprador de opo de venda put option buyer comprador paga mercadoria, seguro e C.I.F. (cost, insurance and freight) frete (C.I.F.) comprador paga mercadoria, seguro, frete C.I.F.I. (cost, insurance, freight and e juros (C.I.F.I.) interests) comprador paga mercadoria, seguro, frete, juros e comisso (C.I.F.I.C.) comprar a parte de um scio comprar e vender compreender compressor de ar __ libras/polegadas comprometer-se (vb) compromissadas (operaes) C.I.F.I.C. (cost, insurance, interests and commission) buy out a partner (to) market (to) comprise; represent wayne air compressor __ pounds/inches to agree; to undertake; to assume; to covenant; endanger (neg.) repurchase conditional and resale agreements; freight,

compromissrio comprador; promitente committed purchaser comprador compromissrio vendedor vendedor; promitente committed seller

compromisso (arbitr.) compromisso arbitral compromisso de cessao compromisso de confidencialidade compromisso de sigilo compromisso srio compromissos; avenas comprovadamente comprovante adequado

commitment; compromissum; compromise arbitration commitment; agreement consent decree nondisclosure commitment confidentiality agreement stem binders; covenants provenly

affirmation; undertaking; arbitration

sufficient evidence; adequate proof

comprovante de conhecimento/embarque bill of lading comprovante de pagamento comprovante comprovantes compulsrio (adj.) comum acordo comunho de bens comunho de recursos comunicao formal comunicao informal comunicao interpessoal comunicao comunicado n comunicado comutao comutar comutativo conceber uma proposta conjunta concedente; cedente; estipulante; instituidor (trust) conceder a palavra conceder indenizaes conceder linha de crdito conceder conceito concentrao vcuo payment slips; evidence voucher; copies of documents; slip vouchers mandatory; compulsory mutual agreement community property ruling; common property pooling of funds formal communication informal comunication interpersonnel communication notice communiqu No. notice; communiqu switching switch arm's length develop a joint bid assignor; grantor to offer the floor; to recognize award damages (to) extend credit facilities to award concept vacuum concentration

concentrao concesso comercial concesso de lavra concesso de servios pblicos concesso concessionrio; cessionrio conciliao numrica conciliao concluir fase de instruo concluir negcios concluso (estar) concomitante concomitantemente

concentration (oppositive diversification) commercial concession mining concession public utility; quasi-public company

of

franchise; to rendering of; extension (crdito); title (minerao); mandate assign; assignee; dealer; concessionaire numerical conciliation grantee;

settlement; reconciliation (BACEN) to complete discovery close a business deal concluded and sent to concurrent concurrently

concordata

scheme of arrangement; reorganization proceedings; composition; debt reabilitation (brankruptcy relief under chapter 13 for debt rehabilitation); debt rehabilitation (bankruptcy relief)

concordatrio concorrncia pblica concorrncia; licitao concorrente concretizao concretizar; promover (cesso) concreto (adj.) concurso de credores concurso promocional concurso concusso

insolvent; legally incapacitated competitive bidding bidding; sealed-bid competitiveness competition; company; bidder consummation; completion transaction) carry out; to seek to achieve material (of a

tender;

composition with creditors; creditors' claims in bankruptcy proceeding sweepstakes contest bidding; aiding and abetting; sweepstakes graft

condenao; laudo; parecer condenaes por dano moral condenado condenar condio de habilidade condio mista condio potestativa condio precedente; pr-requisito condio resolutiva condio suspensiva

award; advense judgment punitive damages sentenced to sentence; to award normal leaving conditions mixed condition potestative condition condition precedent resolutory condition; dissolving condition supensive condition; condition precedent

condicionada contingent order condicionado conditioned to condies da ao causes of action condies de pagamento payment conditions condies de trabalho working conditions condies estritamente cumulativas (Lei transaction at arm's length da S.A.) condies precedentes conditions precedent condies; prazos terms condizentes com with specifications condizentes consistent with open-end condominium; open condomnio aberto ownership condomnio fechado closed-end condominium condomnio co-ownership; condominium condomnio (em) property held pro indiviso condmino building occupant condute; eletroduto; tubulao (telecom.) conduit condutor conduzir (arbitragem) conexo (sistemas; terminal) confeco (roupa) conferncia (bens e direitos); transmisso conferncia de bens e direitos conferncia de bens

joint

escorting officer; arresting officer (when a policeman) hold bridging garment manufacturing; clothing manufacture conveyance of assets and rights; transfer of assets and rights transfer of assets and rights convenyance of the fixed assets

conferncia de quotas conferncia conferente conferir confidencialidade conferir liminar conferir o direito de conferir confiar confidencial configurar confirmar deciso confirmar confisco judicial confisso de dvida confisso ficta confisso quanto matria de fato confisso conflito conforme amostra conforme relao anexa conforto adicional confrontao das partes confrontado confuso; empasse; caos congelamento conglomerado (grupo de pessoas) congressistas fisiolgicos congruncia conhecedores (gria) conhecer um pedido conhecer uma ao conhecido como ... conhecimento (ao, pedido) conhecimento areo conhecimento de companhia rodoviria conhecimento de depsito conhecimento de despacho

conveyance of quotas; transfer of quotas lecture tallyman conform confidentiality approving injunction to entitle to grant; check rely on to be sealed to constitute; to tipify to uphold a decision ratify; confirm seizure under legal process acknowledgment of acknowledgment of debt indirect confession judgment by default admission conflict as per sample as attached safety margin equal adversary parties bordered (real state) gridlock; turmoil freezing conglomerate swing-vote congressmen those in the know to hear a claim to take cognizance of an action; hear an action known as ____ plan; named for treasury secretary ... hearing airway bill (AWB) trucking company bill of lading warehouse receipt; warehouse warrant acknowledge; be aware of; be informed indebtedness;

conhecimento de embarque declaraes adicionais conhecimento de embarque conhecimento ferrovirio conhecimento fluvial conhecimento martimo conhecimento tcnico conhecimento cnjuge conjunta ou separadamente conjunto de 5 cavaletes

sem

bill of lading clean bill of lading (B/L) railway bill of lading inland waterway bill of lading bill of lading know-how ordinary (proceedings); cognizance (kind of jurisdiction); (to) gain knowledge of (do despacho) spouse jointly or severally set of 5 workbenches set with 6 tanks in steel carbon

conjunto de 6 tanques em ao carbono

conjunto de empreitada global fixed-price turn-key contract conjunto de moldes para __ tarugos mold set for __ vises (manual) (manual) conjunto de moldes para barras - diversas mold set for bars - various measurements medidas conjunto de moldes para esferas __ mm. mold set __ mm sphere

conjunto(s) complex; suite(s) conjunto moto redutor e rosca sem fim para fundio contnua conjuntura econmica conquistar; conseguir consagrado (adj.) consagrar consanginidade consecuo de objetivos consecuo conselheiro substituto conselheiro(s) conselho consultivo conselho de administrao conselho de classe motor reducer assembly and endless thread for continuos melting business prospects; market condition to derive well-received; recognized; acclaimed; time-honored to uphold consanguinity achievement of objectives achivement; attainment deputy councilmember councilmember; director(s) advisory council; advisory board; consultative council board of directors; administrative council union council

conselho de contribuintes conselho de sentena conselho deliberativo conselho diretivo conselho fiscal conselho interministerial de preos (CIP) conselho nacional de poltica salarial conselho regional dos contadores (CRC) conselho; junta; diretoria consentimento conservao simultnea conservao considerada considerando que considerar consignao em juzo consignao em pagamento consignar um voto de louvor a consignar consistncia jurdica (sem) consolidao das leis do trabalho consolidao de propriedade consolidao; fuso (A+B+C) consolidado consolidar consorciado

taxpayers council trial jury decision-making council board of directors board of auditors; audit committee Price Commission National Council on Salary Policy Regional Accounting Council board consent conference call upkeep adjudged whereas taking into consideration that; whereas clause (USA); recital (UK) entertain (hold in mind) deposit in court deposit in court; court deposits to state the company's thankfulness to to document without color of right Consolidated Labor Laws purchaser's title consolidation; ratification; almalgamation (soc.) consolidated fund (to); to consolidate; ratify; restate (contrato social, estatuto) consortium member conditional sale agreement; purchasing pool; syndicate (bancos); purchasing consortium (fornecimento de equipamentos) included in formation of capital

consrcio

constantes de constituio (capital)

constituio (empresas) constituda de constituinte constituir (obrigao) constituir advogado constituir crdito constituir sociedade constituir; formar S.A. constitutivo constrangimento ilegal construo civil construo em ao inox consubstanciar consularizar consulente consulta; pedido de cotao; sindicncia consultor de investimentos consultor de pessoal consultor financeiro Consultor Geral da Repblica consultor jurdico geral consultor jurdico consultor consumao mnima consumidor de alta renda consumidor final consumidor; cliente consumo relativo consumo conta conta bancria comum conta bancria negativa

company formation; organization; incorporation; establishment composed of principal or client create retain an attorney collect to organize a company; set up; establish a company; form a company; to set up a company to incorporate establishing a legal fact duress coercion home-building construction in stainless steel to evidence; reflect the substance of; represent legalize requesting taxpayer inquiry (a um rgo); advice (fat.); request for a ruling; advance ruling (prvia) investment adviser personnel consultant financial adviser General Counsellor of the Republic general counsel general counsel; legal counsel adviser; turnaround consultant; crisis manager; restructuring consultant minimum charge high-end customer end consumer consumer intensity excise; consumption account; bill checking account overdrawn account

conta coletiva conta conjunta conta corrente de livre movimentao conta corrente de quotistas conta corrente vinculada (s vezes) conta corrente conta de absoro conta de aes (ttulos)

joint account act; joint omnibus acct joint account unblocked current acount quotaholder current accounts escrow account checking acct (USA); current acct (UK) adjunct account cash account

conta de aes que permite saldo negativo margin account conta de caixa caucionada conta de caixa conta de compensao (em balano) conta de custdia conta de depsito em garantia conta de depsito pledged cash account cash account memoranduns accounts custody cash account escrow account checking account; trust account (aes)

conta de despesas gerais overheads account conta de investidor em corretora para margin account operao "on margin" conta de liquidao calculation of award conta de lucros e perdas profit and loss account conta de movimentao bancria conta de participao no-societria current account; open account unincorporated sharing account

conta de rateio clearing account conta de reserva reserve account conta de resultado pendente (ativo); deferred charges deferido conta de resultado pendente (passivo) conta de resultado conta de ttulos no onerados conta escrita conta grfica deferred income income account (of a company) unemcumbered securities account entry graphic account; memorandum account; control account; book account

conta margem margin account conta no negativo overdrawn account conta no vermelho the account is overdrawn conta para capital de giro working fund bank account conta permitindo saldo negativo (valores margin account (securities) mob.) conta prpria conta remunerada garantia conta remunerada conta salrio conta suspensa conta vinculada contbil (adj.) contabilidade a nvel geral de preos contabilidade por partidas dobradas contabilidade tradicional contabilidade contabilizado contabilizar conta-depsito contador contador pblico credenciado contador registrado contadoria do juiz contados a partir desta data contagem de mos contagem regressiva containers em chapa de ferro p/ refugos contaminado (capital) contanto que contar com o assessoramento contar com contar contar; confiar contas a pagar de depsito em own-account trading (eurodollars) interest-bearing escrow account interest-bearing account payroll account suspense account blocked account book account; indexed

general price level account double entry book-keeping administrative accounting; financial account (as opposed to cost accting) accounting; accountancy; book-keeping posted as to post; account for; book (to) reserve account accountant; book-keeper certified public accountant CPA (certified public accountant) court treasury as from this date show of hands countdown containers in iron plate for scrap tainted inasmuch to be assisted by to have compute to rely on factoring; accounts payable

contas a receber diversas contas a receber do cliente contas a receber

other accounts receivable accounts receivable from clients receivables; accounts receivable

contas cobrveis accounts collectible contas de compensao clearing accounts contas atrasadas arrears contas primrias first time placements conteno de custos cost containment contencioso civil civil litigation contencioso litigation contentor de solda em fio wire welding container contestao (ru); defesa; manifestao answer; defense rplica contestao por negao geral general denial answer contestada answered by the defendant contestante respondent to respond; to question; to challenge; contestar answer contedo do testemunho, do depoimento contingenciamento contingncias pendentes continuamente continuidade contornar, no cumprir (deciso) contra-apresentao contra-arrazoado; contra-razes apelao contra-arrazoar contra-cheque the sense of the testimony (Dir. Proc.) temporary tighbening of loan credit pending matters on an ongoing basis ongoing concern to circumvent ondemand de counterarguments to file counterargument; to oppose statement of payroll deductions

contra-razes counterarguments contracultura (ir contra suas convices counterculture culturais) that the parties be given an opportunity contraditrio (que seja estabelecido o to confront each other (adversary contraditrio) proceeding) second draft (commercial); counterarguments of one against whom an appeal has been filed (civil procedure)

contra-minuta

contra-notificao contra-partida (contab.) contra-proposta contra-razes de apelao contrair emprstimo contrafao; imitao (M&P) contrapartida (em) contraprestao contrariar a lei contrariedade (Proc. Penal) contratao de crdito externo contratada contratante contratar (vb)

counternotice counterentry; issuance counter-bid counterarguments to contract any loan counterfeit; imitation; infringement (M&P) passing-off;

return (in) consideration to contravene the law defense's reply raising of funds abroad contractor; prime contractor principal; contracting party construction, the owner)

(in

to retain (servios); to contract a loan (emprstimo); hire (pessoas)

contratar (seguro) take out contratar cmbio close the exchange (to) contratar um emprstimo com o Banco take out from the bank a loan Central contratar/contrair emprstimo take out a loan; contract a loan

contrato a termo futures contract contrato aleatrio hazardous contract contrato bilateral executory contract contrato cumulativo cumulative contract contrato de abertura de ... credit agreement contrato de abertura de crdito; contrato credit facility agreement de financiamento contrato de abertura de linha de crdito prefinance agreement

contrato de adeso

adhesion contract; interfirm agreement; contract of concurrence; take it or leave it contract; shrink-wrap agreement management contract

contrato de administrao contrato de agenciamento de emisso, colocao e pagamento contrato de apoio operacional

issuance, placing and paying agency agreement practice support agreement

contrato de afretamento charter party contrato de agenciamento de linha de agency line agreement subscrio contrato de arrendamento com clusula de opo de recompra leaseback agreement contrato de arrendamento de bens de capital lease capital contrato de assistncia tcnica contrato de associao contrato de assuno de dvida technical assistance agreement joint venture agreement agreement for the assumption of debt

contrato de cmbio exchange contract contrato de cauo; contrato de depsito escrow agreement de aes contrato de cesso de direitos agreement on the assignment of rights sublease assignment

contrato de cesso de sub arrendamento collateral em garantia agreement

contrato de cesso e transferncia de share assignment and transfer agreement aes contrato de comodato freelease agreement contrato de compensao clearing agreement contrato de compra e venda de aes contrato de compra e venda de aes, promessa agreement for the share purchase, share de compra e venda de aes e outras purchase commitment and other avenas covenants contrato de compra estabelecimento e venda de goodwill purchase agreement share purchase agreement

contrato de concesso de linha de crdito a ttulo de adiantamento; contrato de financiamento contrato de confidencialidade contrato de constituio (soc.) contrato de constituio de usufruto contrato de consultoria contbil advance facility agreement secrecy agreement acts of incorporation usufructuary agreement accounting consultancy agreement

contrato de consultoria de investimentos contrato de cooperao tcnico-industrial contrato de credenciamento de usurio contrato de custdia contrato de depsito de aes contrato de depsito em garantia contrato de distribuio contrato de distribuio da produo contrato de distribuio de ttulos contrato de emprstimo contrato de experincia contrato de fabricao sob encomenda contrato de financiamento

investment advisory contract tecnical-industrial agreement registered user agreement custodial agreement escrow agreement guarantee deposit agreement; escrow agreement distributor/distribution agreement production sharing agreement underwriting agreement loan agreement probation contract custom-made manufacture agreement cooperation

advance facility agreement; credit facility agreement contrato de fornecimento supply contract contrato de fornecimento de tecnologia agreement for the supply of industrial industrial technology contrato de futuros a curto prazo front contracts contrato de futuros a longo prazo back contracts contrato de garantia collateral agency agreement contrato de gaveta off-the-record agreement contrato de gesto de bens e/ou valores contrato de industrializao por terceiros agreement for the administration of property and/or securities manufacture by third parties agreement

contrato de licena para explorao de patent license agreement patente contrato de licenciamento a ttulo oneroso remunerated license agreement contrato de licenciamento de marcas royalty-free trademark license agreement gratuito contrato de licenciamento de uso de trademark license agreement marca contrato de locao lease contrato de mtuo loan agreement

contrato de opo de compra de quotas contrato de participao e compromisso

option agreement for the purchase of quotas; quota purchase option agreement

de financiamento de capital de giro

capital participation agreement and working capital financing commitment

contrato de participao e garantia

security and sharing agreement

contrato de participao nos custos cost-sharing agreement contrato de penhor pledge agreement contrato de penhor de quotas quota pledge agreement contrato de permuta de aes share swap agreement contrato de permuta de participaes e agreement for quota swap and other outras avenas covenants contrato de pr-financiamento para facility agreement exportaes contrato de prestao de garantia collateral agreement contrato de prestao de assistncia technical assistance agreement tcnica contrato de fidejussria prestao de garantia personal guarantee agreement service agreement; agreement for provisional services (temporrios)

contrato de prestao de servios

contrato de prestao de servios de technical service agreement assistncia tcnica contrato de promessa de mtuo loan commitment agreement contrato de repasse de emprstimo externo com outorga de garantia e outras avenas contrato de representao comercial contrato de risco contrato de seguro de sade contrato de servios tcnicos contrato de servios especializados contrato de sigilo foreign loan onlending agreement with guarantee and and other covenants agency agreement profit-sharing agreement; risk contract healthcare insurance agreement technical service agreement specialized technical service agreement nondisclosure agreement

contrato de trabalho employment contract contrato de trabalho por tempo employment contract for indefinite term indeterminado contrato de transferncia de aes share transfer agreement contrato de transferncia de tecnologia contrato de (locao) de servios de fornecimento de refeies contrato epistolar contrato martimo contrato no-aleatrio contrato para entrega de unidade industrial pronta p/ funcionamento meal services agreement letter agreement maritime agreement certain contract turn-key contract transfer of technology agreement

contrato para financiamento externo de foreign import credit facility agreement importao contrato permanente standing agreement contrato pluremo multilateral agreement contrato principal (p/ abertura de conta) contrato sindical contrato social contratos coletivos contratos com partes relacionadas contratos de operaes no mercado a vista e de futuros contratos pblicos a executar contravalor contraveno contraveno sindical patronal contra-recibo contribuio contribuio Previdncia Social contribuio assistencial contribuio confederativa contribuio de aposentadoria contribuio para fiscal contribuio sindical contribuio sindical patronal contribuio sobre lucro (CSL) account master agreement union contract articles of association collective contracts insider contracts spot and forward contract agreements public contracts to perform equivalent misdemeanor; petty offense employer's union dues cross-receipt assessment social security contribution compulsory union dues; union support dues (sindicato) union confederation dues (sindicato) pension contribution social insurance contribution union dues employer's union contribution contribution on profits

contribuio social

social insurance contribution; contribution; payroll; taxes; entitlement(s); payroll tax(es) income tax and social contribution contributions payable taxpayer controlled entities controlling; lead company control; monitoring; supervision share control interest in dispute contempt of court revalidation revalidate convention; agreement; pact; limitations to principles (acct) advisability; appropriateness; expedience expedient; appropriate convention; agreement desirable; agreement; advisable; articles of

contribuio social e imposto de renda contribuies a recolher contribuinte controlada (bal.) controladora controle controle acionrio controle acionrio da ... controvrsia contumcia processual convalidao convalidar conveno convenincia conveniente convnio convnio mdico conveno conveno coletiva de trabalho converso conversao simultnea converso de dvida em investimento converso de dvida em projeto de preservao ambiental converter bens em direitos converter (moeda) convertida na lei ... convocao (em geral)

health care plan, medical plan convention; agreement; pact; collective bargaining agreement collective convention conversion conference call debt conversion; equity conversion; debt equity conversion

debt-for-nature swap realize one's assets (to) exchange into which become law No. ... summons; call; call notice (assemblia)

convocar (assemblia) coobrigados nos ttulos cooperao cooperativa de crdito cooperativa coordenador da execuo coordenador geral coordenador geral de software, servios e aplicaes da informtica cpia autenticada/certificada cpia de contrato cpia nica corantes corpo de jurados

to convene; call; summon; to call upon someone joint obligors for the securities cooperation credit union cooperative book runner global coordinator

general coordinator for services and informatics uses certified copy draft agreement sole copy Coloring Agents The Jury

software,

correo monetria

monetary restatement; monetary correction; restatement; inflation adjustment; indexing; money value adjustment balance sheet monetary correction

correo monetria de balano

correo monetria do capital capital restatement correo monetria patrimonial equity monetary adjustment correo monetria pela legislao monetary restatement by corporate law societria correo; revalorizao monetria corregedor (ria) Corregedor Geral da Justia correio de voz (telecom.) correlao de testes corrente corrente doutrinria correr por conta de corresponder a corretagem corretor corretor com telefone no prego monetary correction; currency revaluation magistrate Magistrate in charge of Administrative matters voice mail correlation of tests chain letter school of thought to be for the accounts of consist of brokerage stock jobber; broker stock jobber

corretor de cmbio; corretor de valores corretor de mercadorias corretor de seguros corretor de valores corretora; intermedirio; concessionrio corretora de seguro corretora de valores mobilirios cortadeira (serra dupla) cortadora de barras fabricao caseira cortadora de disco

exchange broker commodity broker insurance broker exchange broker dealer; securities firm insurance brokerage company brokerage firm cutter (double saw) bar cutter, domestic manufacturing disc cutter

cortadora de fios, caseira para cortar fio seal-pack pneumatic plasticizing machine, dimetro __ __ welds/hour cortadora de tarugos manual, caseira cortar corte (arquit.) corte/reduo em investimentos corte transversal (naveg.) costado de bombordo (naveg.) costado de estibordo cota de exportao cota fiscal cota nos autos cotao de preos couvert artstico crach creche credenciado credibilidade creditar domestic manual vise cutter to slash section investment cutbacks cross section board side starboard side export quota tax installment written annotation in the case record pricing cover charge name tag day care unit authorized; licensee (subst.); accredited (adj.); duly authorized, duly approved credit worthiness to credit on credit rating; mortgage money; claim; overdue receivables (acct) crdito crdito documentrio crdito em conta corrente credit documentary credit credit held in; account with

crdito em liquidao crdito fiscal crdito habilitado crdito imobilirio crdito por devoluo crdito prmio crdito privilegiado crdito quirografrio crdito rotativo crditos a liquidar crditos de liquidao duvidosa credor hipotecrio credor pignoratcio credor quirografrio credor registrado credor; mutuante crescente especializao crescimento anmico crescimento funcional criao de camaro criar coragem criatividade crime culposo crime de exploso crime de lesa-ptria crime de prevaricao crime doloso crime doloso contra a vida crime falimentar crime hediondo crime qualificado criptografia crise de liquidez cristal de glutamato de potssio

credits being collected through the courts; overdue receivables tax credit proven claim housing credit return credit credit premium privileged debt unsecured credit; general credit revolving credit overdue debts bad debits mortgages mortgage creditor; pledge creditor unsecured creditor lender of record creditor; lender (Contrato de Empresa) developing expertise anemic growth functional growth shrimp farming to screw up; master their courage creativeness culpable crime crime of danger in the typical form of explosion! high treason crime of prevarication felonious crime malicious crime against human life bankruptcy crime; bankruptcy offense heinous crime crime aggravated by ...; specified offense cryptography; encryption liquidity shortage crystal of potassium glutamate

critrio critrio de contabilidade critrio exclusivo de critrio poltico critrios de diversificao de carteira cronograma

discretion accounting principles; policies at the exclusive discretion of; at the exclusive discretion option of (based on) political considerations diversification criteria time schedule; timeframe; time table for; performance forecast; schedule

cronograma de eventos schedule of events CTPS (Carteira de Trabalho e Previdncia work and Social Security Card Social) cubas de madeira revestida coated wooden cubes cuidados de manuteno storage instructions cujo whose culpa fault; negligence culpa grave gross fault culpa leve ordinary culpa culpa levssima slight culpa culpar to fault culposo (adj.) cultura (cultura de inflao) cumpra-se cumprimento de cumprimento (obrigaes) cumprir culpable; involving negligence inflation mind-set abide by the compliance with performance comply with

cumprir contratos ou clusulas contratuais to perform; fulfill; comply with cumprir e fazer cumprir cumprir pena cumprir sentena cumprir uma clusula de contrato cumulao cumulado cumulativo cunhar cunho cause compliance with to do time to pay a judgment comply with a contract clause; carry out a contract clause (to) joinder coupled (with) cumulative; accrued to coin; exalt (cunhar uma palavra) seal; mark; stamp

curador curador (defesa do consumidor) curador lide curador de massas falidas curadoria curial curriculum cursinho curso de administrao curso normal dos negcios cursos por correspondncia curta metragem curva de maturidade custas processuais custeio custo administrativo-financeiro custo contbil custo corrente custo de benefcio custo de capacidade custo de capital custo de fabricao custo de financiamento custo de liquidao custo de mercadoria vendida (CMV) custo de reposio menos depreciao custo de vida custo empatado custo fixo custo histrico custo histrico nominal custo indireto custo operacional custo por tempo de manuteno custo posto no destino custo salarial custo total

curator (museus); conservator (falncia); guardian (menores) consideration consumer advocate) court-appointed curator (defense

conservator of bankrupt estates; curator of bankrupt estates guardianship appropriate personal history cram school business administration course ordinary course of business correspondence courses short subject maturity curve court costs funding; financing; defraying overhead cost accounting cost; book cost current cost cost-effective capacity cost cost of capital actual cost cost of funds liquidation cost cost of goods sold actual cash value cost of living; living expenses sunk cost sunk cost historical cost nominal historical cost overhead operating expenses downtime cost landed cost cost of wages; salary costs full costing; all-in costs

custo-hora custos administrativos baixos custos custos diretos/variveis custos de produtos custos dos servios custos dos servios prestados custos fixos custdia custdia fsica custodiante custodiar D D+1 d nova redao a dispositivos d outras providncias d suporte/base dao em pagamento dados da prioridade unionista dados exclusivos dados numricos dados reais em terra dando prosseguimento aos trabalhos dano danos compensatrios por atraso danos compensatrios por desempenho danos diretos danos emergentes danos fsicos danos imprevistos danos indiretos danos materiais danos morais e materiais danos morais danos prefixados danos; prejuzos emergentes

hourly fee low overhead costs costs; expenses prime costs; variable costs cost carriers cost of services service costs fixed costs custody; safekeeping safe custody custodian to hold in custody next-day-funds provides new wording for certain provisions; and provides for other measures and makes other provisions underlying payment in kind; dation in payment number and date application proprietary date data ground truth data of the original

proceeding with the works damage delay liquidated damages performance liquidated damages direct damages incidental damages injury to person consequential damages indirect damages damage to property; substantial damages moral and property damages pain and suffering; real injury (see Black's) liquidated damages actual damages; compensatory damages

dar aviso de resgate dar baixa dar continuidade

call a bond (to) to write of to proceed with; to continue with

dar direito a to entitle dar efeito suspensivo stay dar f to certify; to bear witness dar origem a give rise to dar preferncia to afford preemptive right dar provimento ao agravo to grant an appeal dar quitao to give acquittance for dar testemunho to bear witness DARF (documento de arrecadao de Federal Revenue Collection Document receitas federais) data base base date data da autuao notice date data da distribuio distribution date data da implementao da garantia de date of application for continuation in prioridade part in the country of origin data de amortizao data de balano data de colocao data de corte data de desembolso data de fechamento de cmbio data de ingresso dos recursos data de lanamento data de processamento (prdt) data de trmino data de validade (prdt) data de vencimento data de vigncia data do lanamento data em que foi feita a proviso data limite para ingresso nas divisas data mxima de ... data mxima vnia datado da mesma data deste instrumento data-limite repayment date as of/at the date of closing cut-off date advance date; disbursement date date of closing of exchange date of entry of the funds pricing production date expiration date shelf-life due date; maturity date; expiry date effective date date of entry accrual date deadline for currency entry at the latest on ... with all due respect of even date herewith cut-off date

dativo DCN (Dirio do Comrcio Nacional)

court-appointed (curador dativo) Journal of the National Congress (in US The Congressional Record) we agree; I (we) acknowledge receipt and agree to the terms under; as mandated by law in compliance with; pursuant to acknowledge and agreed charges; accusation; plaintiff nothing else was stated the deceased of private law; private company government company; of public law as equitably appropriate as a result; so as to on oner's own initiative and authority; voluntary on its own initiative and authority; voluntarily immediately; forthwith operation of law, by; ipso jure; legally according to the law convertible debenture book debenture convertible preferred debentures debenture(s) debentureholder special interest-bearing tort guaranteed affected debt um direito loss of a procedural right; lapse statute of (deteriorizao) preclusive pickling limitations; erosion

de acordo (no final do instrumento) de acordo com a lei de acordo com de acordo de acusao de como assim o disseram de cujus de direito privado de direito pblico de forma eqitativa de forma tal que de oficial de ofcio de plano de pleno direito de pleno jure debnture conversvel debnture escritural debntures converveis preferenciais debnture(s) debenturista DER (Depsito Especial Remunerado) dbito civil dbito garantido afetado decadncia (perda de processual) decadncia decadencial (adj.) decapagem (met.)

decidir (uma questo) decidir decido dcimo-terceiro salrio deciso (1 instncia) deciso (2 instncia) deciso (3 instncia) deciso arbitral

decide on; resolve to come to a decision regarding my decision follows (judge) 13th salaries judgment (municipal); verdict (criminal); sentence (penalty) decision (state) decision (supreme) arbitration award 1st instance - judgment (municipal) verdict (criminal) setence (penalty) 2nd instance - decision (state) 3rd instance - decision (supreme)

deciso de juiz

deciso de plano deciso irrecorrida deciso irrecorrvel deciso monocrtica deciso por maioria de votos

decision made without hearing the parties unappealed decision unappealable decision first-instance decision; 1st instance decision majority decision

deciso publicada em separado (Dir. Proc.) slip opinion deciso transitada em julgado deciso; deliberao deciso; deliberao deciso; laudo; adjudicao decises empresariais declarao a menor declarao praa declarao cadastral Declarao Cadastral da Secretaria de Estado dos Negcios da Fazenda (DECA) final and unappealable resolution (in meetings) resolution (in meetings) award business decisions understatement public announcement settlement of record

Statement of Record of the State Treasury Affairs

declarao de alienao de participao statement of disposal of corporate societria interest declarao de bens statement of assets; profit and loss statements; estate tax return

declarao de dependncia declarao de desimpedimento declarao de despacho aduaneiro declarao de importao de aeronave declarao de imposto de renda (PF) declarao de imposto de renda (PJ) declarao de renda conjunta declarao de renda em separado declarao de renda declarao de voto vencedor declarao e garantia declarao em duas vias declarao equvoca declarao inexata declarao juramentada declarao oficial Declarao para Codificao de Atividade Econmica declarao declaram e garantem declarante promitente declarar a menor (lucros) declarar renda declnio decodificador de sinais de satlite decompilao decompilado decomposio decorrentes decorrer de decorrer decretao de falncia decretao decretar falncia decreto executivo decreto decreto-lei dcuplo decurso de prazo contratual decurso de prazo decurso de tempo

statement of the facilities clearance certificate customs clearance certificate aircraft import license income tax return personal tax return joint return separate return tax return concurring opinion representation and warranty statement in duplicate misrepresentation mistatement affidavit; sworn statement affidavit Statement for Classification of Economic Activities representation; statement represent and warrant committing declaror to understate (profits) to report income decline satellite signal decoder reverse-compliance reverse-complied breakdown (interest rate) resulting therefrom arise from lapsed adjudication of bankruptcy ruling petition in bankruptcy ruled executive order decree decree-law factor of ten during effectiveness hereof lapse of time; statute of limitations; time barred lapse of time

dedetizao dedetizar dedutvel de imposto (adj.) deduzido defasagem defeito (de material e fabricao) defensivos agrcolas defensor dativo deferido (adj.) deferir defesa deficincia dficit oramentrio dficit definio geral definitivo deflao deixar de delegao de poderes (marketing) delegao delegacia da Receita Federal delegacia de estrangeiros delegacia de polcia delegacia regional da Receita Federal delegacia regional de So Paulo delegado de polcia delegado presidente delegar deliberao (AGO/AGE) deliberaes sociais deliberar delintamento delito delpol demanda no atendida demanda para os ttulos em questo demanda

fumigation to fumigate tax-deferred minus gap; shortfall defect crops protection products court-appointed defense attorney granted; conceded; approved to grant answer; plea; defense shortcoming budget deficit accrued loss; shortfall; deficit general statement (of relationship principles) firm deflation refrain from; to fail to empowerment remanding; delegation Federal Revenue Officer police registry office for foreigners police precinct Federal Revenue Regional Office So Paulo Regional Office police precinct chief; precinct chief police chief delegate; remand (Rosenn) resolution; to resolve corporate resolutions to transact business (em resolve; decide ginning offense price station; price precinct excess demand book demand claim; litigation; prosecution; demand

reunio);

demandante demisso por extino de cargo demisso por justa causa demisso sem justa causa demisso demissionrio demisses em massa

claimant redundancy dismissal with cause dismissal without cause dismissal; lay-off; resignation; termination; severance; discharge retiree sweeping layoffs to dismiss; to discharge; to terminate; to lay off; to be fired; to be dismissed; to be excessed; to be made redundant; to be offered voluntary severance to resign consolidated statement accounts

demitir (vb)

demitir-se; resignar-se demonstrao consolidada demonstrao contbil

demonstrao da conta de lucros e perdas profit and loss statement demonstrao da conta de resultados demonstrao das patrimnio lquido mutaes income statement do statement of changes in net worth position

statement of origin and appropriation of demonstrao das origens e aplicaes e funds; source and application of funds recursos statement (funds statement); fund sources and investments statement demonstrao de lucros retidos demonstrao de mutaes patrimoniais demonstrao de resultado de exerccio demonstrao de resultados demonstrao dos lucros ou prejuzos acumulados demonstrao(es) demonstraes financeiras demonstrativo das origens e aplicaes de recursos appropriation account statement of changes in financial position income statement income statement; statement profit and loss

accrued profit and loss statement statement(s) financial statements sources and application statement

of

funds

demonstrativo de conta de lucros e perdas profit and loss statement

demonstrativo de lucros e perdas demonstrativo de pagamento demonstrativo de tributos em atraso demonstrativo dos fatos demorado denominao social denominado dentro de 10 dias contados de dentro do prazo de 60 dias aps ...

earnings statement; profit and loss statement statement of payment overdue tax chart statement of facts time consuming corporate name; company name operating under the name of within 10 (ten) days from within a period of 60 days after ... information; charge; accusation; indictment; denunciation; filing for public land eviction good cause eviction for good cause eviction without cause; voluntary revelation/disclosure (voluntary admission or confession by someone who did not pay tax, etc.)

denncia (Dir. Proc. Penal) denncia cheia denncia condicionada

denncia espontnea

denncia vazia

eviction rights; the lessor's right to repossess the leased property without stating reasons charge; denouncement; denunciation; termination (contrato) third-party practice; third-party summons malicious prosecution third-party defendant third-party plaintiff to terminate (contrato) to implead foreign capital department Dept. of Independent Worker's Earnings human resources departament

denncia; taxa; encargo; acusao criminal denunciao lide denunciao caluniosa denunciado denunciante denunciar (vb) denunciar lide departamento de capitais estrangeiros departamento de rendas mobilirias departamento pessoal

departamento depende de dependncia(s) dependentes depender deperecer depoente depoimento pessoal depoimento depor (vb)

office hinge on premise(s); establishment(s) dependents contingent with (to be) to decline; perish; extinguish deponent personal deposition testimony to render a deposition; to depose to apply for registration; to file with; file for registration of a trademark (marca); post to an account (em conta) escrow agent depositary depositary breach of duty; negligent bailee; unfaithful depositary inbreach of duty; faulty bailee depositary; custodian; bailee; escrow agent time deposit escrow account; collateral account call deposit; demand deposit; cash deposit (em espcie) public customs warehouse preventive deposit escrow special customs warehouse bond; court deposit; judicial bond; deposit in court (Black's) warehouse; deposit (dinheiro, cheque); security deposit (aluguel) bank deposit in cash a) change of venue (when on court dismisses a case for renewal to another court)

depositar depositrio de aes depositrio de documentos ou livros depositrio fiel depositrio infiel

depositrio depsito a prazo depsito a ttulo de cauo depsito vista depsito alfandegado pblico depsito elisivo depsito em garantia depsito especial alfandegado depsito judicial

depsito depsitos bancrios a vista

b) dismissal with prejudice (when the claim cannot be brought again) deprecado deprecante (carta precatria) depreciao real depreciao depreciaes acumuladas depreciar substancialmente depreciar depresso deputado derivado de petrleo derivados derrubar a inflao desabonar desacato autoridade desacato desafetao desaforamento desagiado desgio em investimento desgio; abatimento desapropriao the judge to whom a precatory letter is addressed petitioner actual depreciation depreciation; write-down; devaluation accrued depreciations to materially detract from; to materially detract depreciate detract from the value depression congressman; deputy; representative oil products by-products to whip inflation to adversely affect reputation contempt of court contempt withdrawal from public access and use dismissal discount divestments discount; selling concession expropriation (sem compensao); condemnation (com compensao)

desarquivar (vb) desbobinador de papel desbobinador p/ fita gomada descabido descaminho descanso semanal remunerado (DSR) descaracterizar descaroamento descarregamento

to reactivate a case; to reopen a case paper unwinding unwinding for gummed tape unreasonable improper clearance remunerated weekly day off to change and therefor no longer to be subject to grinding discharge

descendentes (em testamento) descentralizao

issue descentalization dismissal without prejudice (when the claim may be brought again, having been dismissed prior totrial on the merits)

desclassificao da infrao descoberto desconcentrao

reduction of the charge overdraft diversification disregard of corporate entity; piercing of desconsiderao da personalidade jurdica the corporate veil "piercing the corporate veil"... means piercing the protection of the corporation desconsiderao de personalidade da to have access to assets of the individuals empresa who have interest in the corporation, who own it, to seize assets desconstituio (obrigaes) desconstituir a separao patrimonial desconstituir obrigao descontar desconto de emisso desconto de ttulos desconto fiscal; restituio descredenciamento; (diretos); recusa (juiz) descrio de cargo dissolution pierce the corporate veil; disregard the legal entity; "disregard" doctrine dissolve obligation to cash; to redeem (duplicatas); discount trade acceptance (duplicatas) issue discount cashing of drafts tax rebate impedimento disqualification; accreditation job description

cancellation

of;

descrito, caracterizado e confrontado descumprimento desde logo desde que desdobramento desdobramento de um ttulo maior desdobrar desejar

identified, described and delimited failure to comply forthwith provided that breakdown (estatsticas); splitting (aes) baby bonds give details; to break down (as statistics); split (shares) to intend to

desembaraar mercadorias, pagar direitos clear through customs (to) alfandegrios desembarao aduaneiro clearing through customs desembarao clearance desembargador desembolso de capital inicial desembolso desempatador desempatar desempenhar desempenho de funo desempenho gerencial desempenho no trabalho desempenho desemprego desencadear desencaroar desenho (em direito autoral) desentranhar desenvolver desenvolvimento de equipe desenvolvimento de executivos desenvolvimento organizacional desenvolvimento deserto (adj.) deserto (um recurso) superior court judge; appeals court judge; judge of high court; associate justice initial cash outlay outlay; disbursement; expenditure the third arbiter; the tie-breaker to break a tie carry out his activities; engage in activities job performance management performance work performance performance unemployment break out; unleash (to) grinning character to separate (a case); to retrieve; to detach; release to conduct one's activity; carry out (the management activities) team building executive development organizational development development vacated an appeal is vacated (becomes null and void) due to failure to meet procedural requisites abandoned (an appeal can be considered deserto) denationalization; privatization to return to the public sector; to "bring" public (Business Week) disincentive advance;

deserto desestatizao desestatizar desestmulo

desfalque desfavor (em desfavor de) desfazer uma obrigao desgaste normal desgaste pelo uso normal desdia designao de julgamento designao designar data para desigualdade desimpedimento desimpedir desinvestimento desistncia das negociaes desistncia de desistncia do feito desistncia; extino de caso desistir da ao desistir da apelao desistir de um contrato desistir de um pedido desistir de uma ao desistir desleal desligamento desligar de funo desligar deslocamento desmembramento desmembrar desmobilizao de ativos desmonetizao; securitizao desmontado

embezzlement to the detriment of to dissolve an obligation wear and tear normal wear and tear (except) negligence scheduling of judgment assignment set a date for inequality vacation vacate divestiture withdrawal from the negotiations withdrawal of withdrawal from the case discontinuance; relinquishment; waiver withdraw; to discontinue proceedings to withdrawal the appeal to desaffirm a contract to discount a request to discontinue a proceeding to waive; give up; to discontinue; to forgo unfair withdrawal; separation discharge from professional duties at discharge from professional duties at roaming subdivision; land parcelling (de terras) to separate sale of assets demonetization CKD (completely knocked down)

desmonte desocupao (do imvel) desocupao desocupar desonerao despachante aduaneiro despachante despachar com juiz

blasting (dynamite); excavating (machines); hydraulicking (water); digging (manual) vacancy of the property vacancy; vacation vacate release customs forwarder forwarder; forwarding agent; expediter; go-between; intermediate agent; broher meet with the judge in chambers

despacho aduaneiro customs clearance despacho alfandegrio customs clearance despacho com juiz private audience with judge despacho de mero expediente routine order despacho definitivo final order despacho denegando ou no seguimento writ of certiorari de recurso despacho interlocutrio interlocutory order despacho judicial order; customs clearance despacho liminar order despacho ordinatrio despacho saneador despacho despedida arbitrria despejar despejo; evico despencar despesa acessria; encargos acessrios despesa administrativa despesa bancria despesa com mdicos e dentistas despesa com mudana despesa de representao despesa de subsistncia despesa desembolsada despesa eventual a mere procedural decision within a case corrective decision order arbitrary dismissal to dispossess; to deprive; to strip (of possession) eviction; ejectment to take a nose-dive ancillary charge overhead bank charge medical and dental care expense moving expenses business entertainment expense living expenses out-of-pocket expense non-recurrent charges

despesa financeira despesa operacional despesa ordinria despesas administrativas despesas aduaneiras despesas do exerccio seguinte despesas gerais indiretas despesas gerais despesas particulares que correm por conta da companhia (com clientes, viagens, hotis) despesas desprezar (alternativa) desprovido de desprovimento desregistro desregulamentao dessa forma destacar capital destacar um valor (carta de crdito) destacar destaque; destinao deste destilador de gua destilador destinao destinado a destinar (vb) destinar-se destinatrio destino destituir desvalorizao desvalorizar desverticalizar desviar

interest expenses; financial expense business expense; operating expense recurrent charges; recurring charges clerical expenses customs expenses expense forecasts overheads overhead

expense account outlays; expenses; costs shun devoid of denial deregistration deregulation accordingly to allocate capital to withhold an amount point out; to withdraw (from total face value) allocation (capital); motion Deputados) here waster distiller distiller allocation earmarked; intended for to allocate; to earmark to be earmarked addressee disposal (Cmara

withdrawal; dismiss; remove from office depreciation; devaluation to devalue; depreciate to downsize to siphon off/out

desvio

misuse; diversion; depletion; (currency, gold); embezzlement

drain

desvirtuar deteno; pena de deteno detentora deter (quotas) determinao de lucros determinao determinaes de cdigo determinar em contrrio deve voltar a obedecer devedor hipotecrio devedor principal devedor; muturio; tomador dever de diligncia dever de ofcio deveres devido (adj.) devoluo devoluo de depsito judicial devoluo de dinheiro devoluo de imposto devoluo de prazo devoluo de preo devolver o imvel dexindexao dispararam dia alternado dia bancrio dia civil dia corrido dia de estadia em porto dia decorrido dia do ano civil

to misrepresent; misstate; pervert; denature; discharacterize; adulterate; distort; diminish; belittle imprisonment disposal own; to hold (shares) profit assessment resolve codal articles unless the ...; clearly indicates the contrary shall once again be subject mortgagor primary obligor borrower; debtor duty of diligence in the line of duty duties owing; outstanding; payable; due refunding; remanding (processo) refunds an court deposit refund tax refund reestablishment of term in a proceedings due to good cause rebate deliver to lessor in te same condition received by lessee deindexation sky-rocketed intermittent day banking day calendar day; civil day consecutive day lay day days elepsed (USA) calendar day

dia imediatamente anterior ao da presente dia santificado dia til dimetro do disco diria Dirio da Justia (DJ) Dirio da Unio Dirio Oficial da Unio (D.O.U) Dirio Oficial do Estado (D.O.E) dirio dias consecutivos dias corridos dias de antecedncia dica difamao diferena a maior; saldo diferena a menor diferena salarial com paradigma diferenas a pagar diferenas de ndice diferenas salariais diferentemente diferido diferimento dificultar difuso digno diferido diferimento; dilao; concesso (crdito) dilao probatria dilao diligenciamento diligncias

for the day immediately preceeding this date religious holiday business day (USA); working day (GB) disc diameter per diem Court Gazette; Justice Gazette Federal Gazette Official Gazette of the Federal Executive Official Gazette of the State daybook; ledger; logbook; journal (contab.) calendar days consecutive days prior written tip; tipster (quem d a dica); tippee (quem recebe a dica) defamation; slander; libel balance shortfall comparative wage difference pay differences in index differences salary differences due to conversely deferred charge; deferred assets deferral to hinder disclosure worthy deferred

prorrogao;

deferral; deferment; extension probational deferment deferment; postponement expediting; follow-up verifications; contacts; procedures; investigations; arrangements; diligence (judicial); legal process

diminuio diminuio de ativo diminuir perdas dinmico dinheiro dinherama dixido de silicone (farm.) diplomado em letras direito a um crdito futuro direito adjetivo direito adquirido direito autoral; direito de reproduo direito comparado direito compensatrio direito consuetudinrio direito creditrio direito de compensao direito de evico direito de garantia direito de garantia direito de livre iniciativa direito de participao direito de preferncia

dilution (ativos); depression (ativos) dilution of assets depress damages energetic cash money bonanza silioon dioxido bachalor in liberal arts reversionary interest adjective law vested right; grandfather's rights copyright comparative jurisprudence countervailing duty customary law credit right right of set-off covenant of quiet enjoyment security interest security interest freedom of enterprise ownership interest first option; first refusal; pre-emptive right (subscrio); right of first refusal (aquisio) first option; right of first refusal (aquisio); preemptive right (subscrio) industrial property right right to withdraw right of recourse recourse; right of recovery right of recourse; right of set-off right of rebuttal; right of rejoinder copyright key money lien right of pursuit

direito de preferncia direito de propriedade industrial direito de recesso direito de recurso direito de reembolso direito de regresso direito de rplica direito de reproduo; direito autoral direito de reserva direito de reteno direito de seqela

direito de subscrio direito de sucesso direito difuso direito escrito direito eventual direito inalienvel direito lquido e certo direito material direito objetivo direito patrimonial direito positivo direito probatrio direito processual direito real sobre bens mveis direito real direito regressivo direitos adquiridos direitos alfandegrios (ou aduaneiros) direitos alfandegrios compensatrios direitos antidumping definitivos direitos antidumping provisrios direitos antidumping direitos autorais direitos creditrios de exportao direitos creditrios direitos de licena hereditrias direitos de participao direitos de propriedade direitos de reteno direitos de reverso caucionados direitos de saque direitos minerrios diretiva diretor diretor administrativo diretor com conflito de interesses diretor comercial diretor de rea diretor de mesa diretor estatutrio

subscription right right of survivorship natural right statute law contingent right inalienable right; indefeasible right unquestionagle right substantive law natural law asset interest statutory law law of evidence procedural law security interest in assets in rem right collection right grandfather's right duties countervailing duties definitive duties provisional duties antidumping duties autor's rights export credit rights credit rights grandfathered licenses equity interest proprietary interest liens pledged recovery rights drawing rights mining properties management strategy employed director; hired director administrative officer interested officer commercial officer divisional director presiding officer director appointed pursuant to the bylaws

diretor financeiro diretor industrial diretor tcnico diretor vice-presidente diretor

finance officer industrial officer technical officer vice chief executive officer chief officer; executive officer; officer; director chief executive officer (CEO); managing director; director president; president (reunio) managing officer; managing director; director superintendent Nacionais, Board of Governors technology transfer director Board of Governors. The Board of Governors of the Central Bank of Brazil executive committee executive; committee; board; board of directors; executive officers; executive board; executive body; director-officer guidelines union leader manager settle dial-up dissident; dissenting discrete; discreet leeway price discrimination discrimination litigation capital expenditure dismissal; waiver; (pagamento); lay-off

diretor-executivo; diretor-presidente

Diretor-Superintendente Diretoria de Bancos Internacionais e Institutos de Crdito

Diretoria de Transferncia de Tecnologia Diretoria do Banco Central diretoria executiva

diretoria

diretrizes dirigente sindical dirigente dirimir discagem discordante (adj.) discreto discricionaridade discriminao de preos discriminao discusso judicial dispndio capitalizvel dispensa dispensar (vb) disponibilidade do dividendo

discharge

to waive; to dismiss; to discharge economic/legal dividend availability

disponibilidades financeiras disponibilidades disponvel disposio transitria disposio dispositivos disposto a disposies transitrias disposies dispositivo dissdio coletivo dissimular dissoluo dissolver o contrato distinto de distrao (desvio) distrato de locao distrato social distrato distribuio de justia distribuio de lucros distribuio de recursos humanos distribuio de resultados distribuio de trabalhos distribuio por dependncia distribuio distribuidor da justia federal distribuidor de aes; concessionrio distribuidor de ttulos distribuidor distribuidora de ttulos mobilirios distribuidores forenses distribuir aes

available cash available funds; cash availabilities; cash equivalents cash temporary provision discharge (de resduos); willingness device to be willing temporary provisions provisions device; gadget; provision labor dispute; collective bargaining to disguise liquidation; winding up to terminate the contract separate from misappropriation termination of rental dissolution of lease articles of dissolution

contract;

termination; articles of dissolution meting (out) of justice profit allocation allocation of human resources dividend distribution assignments distribution to a specific court; petition for distribution to a specific cout aftersale (marketing) federal court distributor dealer underwriter stock dealer; dealer (auto) e valores securities dealership court distributors allot shares (to)

distribuir em juzo distribuir distrito da culpa distrito policial diuturno divergncia divergente diversas vias

to distribute to court; bring against; file distributes (unidades); allocate (inteiro); apportion district where charged or indicted (penal law) precinct long-lasting conflict; dissensions divergent; conflicting multiple counterparts Executable Tax Debts; is owed to the federal government and formerly recorded as a collectible debt, usually after being unpaid for some time, as taxes

Dvida Ativa da Unio (DAU)

dvida ativa

outstanding debt; accounts receivable; debt posted as collectible; executable tax debt; federal collectible debt; federal debts payable attributable debts adjustable cash debt qualified debt foreign debt; external indebtedness berdgeted debt purchase money indebtedness secured debt certain and undisputable debt fixed cash debt joint debt obligations; debt arrears outstanding debts and credits bad debt interim dividend cumulative dividend fixed dividend compulsory dividend

dvida atribuvel dvida de valor dvida elegvel dvida externa dvida fundada dvida garantida dvida lastreada dvida lquida e certa dvida pecuniria dvida solidria dvida dvidas dvidas ativas e passivas dvidas de recebimento duvidoso dividendo antecipado; dividendo intermedirio dividendo cumulativo dividendo fixo dividendo obrigatrio

dividendo prioritrio dividendo provisrio dividendo dividendos de acesso diviso de assuntos internacionais

priority dividend interim dividend dividend; bonus stapled stocks (LF) international affairs division (REREX)

diviso de tarefa work breakdown divisas exchange values divisibilidade das disposies severability divulgao de informaes reporting divulgao; revelao; evidenciao disclosure; publicity (contab.) divulgar release to the public; to report

dizentes com referring to do comrcio commercial employee do conhecimento, informao ou no to the best, information and belief of entender do que dou f which I hereby certify doao dobradeira manual documento de confirmao de transao documento de constituio documento doena profissional dlar-convnio dlar ouro endowment; bequest; donation; gift manual folding machine confirmation letter incorporation document deed occupational disease; injuries clearing dollar

occupational

dollar with gold clause (a standard for maintaining value of certain foreign insurance policies) criminal intent; fraudulent intent; malice; willful misconduct; deceit felonious; fraud; mens rea domicile (company); primary residence equitable ownership (til); full title; ownership; useful title donee; recipient file; docket; brief appropriation

dolo doloso domiclio domnio donatrio dossi; arquivo dotao oramentria

douta curadoria doutrina doutrinador DSR (descanso semanal remunerado)

Guardian Ad Litem books of authority; legal writing; doctrine; jurisprudence; authority commentator; jurist remunerated weekly day off

"dumping" (vender mercadoria abaixo do dumping preo de mercado duodcimo estimated tax prepayment dupla cidadania dual citizenship dupla velocidade motor double speed motor duplicata a pagar accounts payable (trade) duplicata a receber accounts receivable (trade) duplicata trade acceptance bill duplicidade de pagamento duplo fundo (naveg.) duplo grau de jurisdio duradouro durante a viagem durante a vigncia de durante o prazo de paid twie; double payment; overpayment bottom plating appealable at 2nd instance longlasting enroute for the term of for a term of ___ days

EEEEEEEEEEEEEEEEEEEEEEEEE

e ainda e d outras providncias e, para constar E, por estarem assim justas contratadas, assinam as partes...

and further and makes other provisions in witness whereof e witness whereof

E.R.D. (expedir, registrar, distribuir) (espero receber deferimento) E.S.N.P. (e sendo necessrio provar) E.T. (em tempo) economia de escala economia em crise; declnio economia informal economia mista

1) to be distributed

issued,

registered

and

2) expecto to receive granting and if necessary will prove postscript scale slumping economy underground economy quasi-public

economia outrora enfraquecida economia planificada economia popular economias cessantes econmico; financeiro edificaes em construo edital completo edital de concorrncia edital de convocao (AGO) edital de licitao; concorrncia edital editar (vb) (leis) educao (rh) efeito devolutivo efeito suspensivo efetivao efetivar; executar; efetuar; realizar efetividade (registro); vigncia efetivo eficcia pessoal eficcia eficincia egrgio elastrio (fig) eleitos para um perodo de ___ anos elemento da rede de pacotes (telecom.) elemento de conexo elemento do ativo elemento do ativo/passivo eletroduto (telecom.) elidir eliminar a inflao eliso de tributos eliso fiscal em aditamento a em alta

once-staggering economy command economy; controlled economy; planned economy welfare loss of earnings equity flow; cash flow construction in progress public announcement invitation to bid; public notice call notice; summons notice invitation to bid; call for tender; request for proposal (RFP) public bidding; public notice enact education remanding supersedeas; suspensive effects consummation; to be given tenure carry out effectiveness actual personal effectiveness effectiveness efficiency illustrations; distinguished concordata elected for a term of office of ___ years unbundled network elements connecting factor asset item item conduit supress to put an end to inflation tax avoidance tax avoidance as an addendum to pullish

em andamento em atraso em baixa em bases comutativas em bases correntes em bases puramente comerciais em benefcio de ____ em benefcio em cada caso especfico em conluio em conseqncia de em contraprestao por ... em contratos em cumprimento em curso em decorrncia de em epgrafe em execuo em exerccio (adj.) em face de em favor de em f pblica em flagrante

in progress; in process; under way in arrears bearish on an arm's length basis on a pay-as-you-go basis on an arm's length basis in behalf of ____ for use on a case by case basis in collusion with as a result of in consideration for (services) in every contract in fulfillment of in progress; to be under way resulting from; as a result of in caption in progress; on the way acting; in office (councilmembers); existing officers (directors) in light of to deposit with; made out to (check) under seal in flagrante delicto (in the acto, caught red-handed)

em forma pblica, por instrumento pblico under the seal em funcionamento (adj.) em harmonia com em litgio (adj.) em nome de em oposio a em pleno efeito e vigncia em pleno vigor e efeito em prejuzo/detrimento em produo em qualquer outro lugar em regime de competncia em seguida; de imediato em testemunha da verdade operating in a manner consistent with threatened on behalf of; as agent for challenging in full force and effect in full force and effect at the expense of on stream elsewhere on the accrual basis of accounting; accrual method forthwith as witness of the truth

em testemunho do que em todos os seus termos em ltima instncia em vigor em virtude de embarcador embargado embargante embargo arrematao embargo execuo embargo sentena embargo de declarao

as witness whereof in its entirety ultimately prevailing legislation; in effect; in force by reason of shipper respondent movant; defendant motion to stay judicial sale motion to stay execution motion to modify judgment motion to clarify; motion for clarification of judgment; petition for clarification request for resolution of conflict in decision; motion (because of split decision) respite third-party defense motion for en banc rehearing; motion to reverse or annul request for reconsideration motion; appeal; plea; injunction motion to stay collection; filed by the debtor appeal; divergence appeals third-party defense; third-party intervention shipping of goods shipment in installments embedded amendments amend budget amendments docket summary; headnote distinguished brethrens maiden issue emittent (maker); issuer; drawer broadcaster

embargo de divergncia embargo de execuo de sentena embargo de terceiro prejudicado embargo infringente embargo infringentes dos julgado embargo embargos de devedor embargos de divergncia embargos de terceiro prejudicado embarque de mercadorias embarque parcelado embutido emenda emendar emendas oramentrias ementa de sentena ementa eminentes ministros/colegas emisso primria emissor emissora

emitente emitir cheque emitir papagaio (gria) emitir emolumento(s) empate de votos empate na votao empate empatia empenhante empilhadeira emplastro empossar (um Ministro) empossar (um Ministro) empreendimento conjunto empreendimento empregado avulso empregado de escritrio empregado estvel empregado que ganha horas extras empregado que no ganha horas extras empregado empregador emprego perodo integral empreguismo empreitada global empreitada(o) empreiteiras(os) empresa coligada empresa comercial exportadora empresa de auditoria e contabilidade empresa de avaliao empresa de capital aberto (ao pblico) empresa de capital fechado (ao pblico) empresa de capital fechado empresa de fachada empresa de fundo de quintal

emittent (maker); issuer (notes); drawer to write a check kite (slang) to draw against; to issue fee(s); due(s) tie vote tie draw; standoff empathy pledgor downstacker patch invested in office invested in office joint venture; joint undertaking endeavor; undertaking; engagement freelance worker white-collar (worker) employee with tenure non-exempt employee exempt employee employee employer full-time employment; full-time job spoils system full-job contracting contract work; contract job contractors associate company trading company accounting firm corporate appraisers open corporation closed corporation closed corporations brass plate; shell company cottage industry

empresa de gaveta empresa de operaes financeiras empresa de prateleira empresa de servios pblicos empresa em atividade/funcionamento

off-the-shelf company corporate finance operao off-the-shelf company; shell company public utility company going concern state company (it is conceivable that there might be a "state state-owned company"!!!) government-owned; held company; state company family-controlled company dummy corporation affiliated company; associated company bogus firm holding press and broadcasting company local exchange carrier (LEC) parastate company; government entity brazilian investment recipient enterprise; concern company; corporation; autonomus

empresa estadual

empresa estatal/pblica empresa familiar empresa fantasma empresa filiada/associada empresa fraudulenta empresa holding/controladora empresa jornalstica empresa operadora local (telecom.) empresa paraestatal; autarquia empresa receptora do investimento empresa empresarial empresrio empresas controladas (relevantes) empresas controladoras e coligadas empresas poluidoras

negotiation (issue); corporate businessman material affiliates investments in controlled companies polluting companies

empresas prestadoras de servios pblicos utilities empresas pblicas emprestar de; levantar emprstimo emprstimo a descoberto emprstimo auto-liquidvel government-owned companies borrow (to) clean overdraft defeased loan

emprstimo colateralizado emprstimo conversvel emprstimo de emergncia emprstimo de pessoal emprstimo entre empresas coligadas emprstimo que gera receitas/resultados emprstimo que no gera receitas emprstimo sindicalizado emprstimo emprstimo-ponte encaminhamento de chamada (telecom.) encaminhamento encaminhar uma chamada (telecom.) encaminhar (vb) encargo remuneratrio encargos acessrios encargos sociais encargos encerramento de atividades encerramento de opes encerrar suas atividades encerrar encher os bolsos endereo para correspondncia endividamento endossante endossar endossatrio endosso em branco endosso em preto endosso pignoratcio endosso sem regresso endosso endosso-recibo

collateralized loan convertible loan standy-by loans secondment intercompany loan performing loan nonperforming loan syndicated loan loan bridge loan call forwarding routing route a call to route; to forward; to send; to submit compensation fee ancillary charges payroll charges charges discontinuance of activities delivery of options discontinue its activities to be closed; conclude (a suit); complete (instruo) line their purses mailing address indebtedness endorser endorse (to) endorsee blank endorsement full endorsement; nominal endorsement; special endorsement pledge endorsement qualified endorsement; without resource endorsement

endorsement; secondment (proposta em reunio) receipt endorsement

enfatizar menos engenheiro agrnomo engenheiro de petrleo engenheiro mecnico engenheiro(a) enlace enquadramento enquadrar enquanto parte enquanto permanecerem devidos enriquecimento de funo enriquecimento ilcito entender aplicvel entender que entendimentos

downplay agronomist engineer specialized in oil mechanical engineer link classification to classify; consider; qualify; include; indict, charge; fall under so long as it is a party to pending settlement job enrichment unjust enrichment; unlawful enrichment consider applicable to think discussions; constructions

entidade aberta de previdncia privada open private pension plan companies para fins lucrativos operated for profit entidade de direito pblico interno entidade de previdncia privada entidade governamental entidade notificada entidade sem fins lucrativos entidades de caridade fantasmas entrada de recursos entrada em vigor entrada/sada dimetro entrada entrar em concordata entrar em vigor entre (duas pessoas, etc.) entre (trs ou mais) entre os.../eles... entre outros entrega (de recursos) entrega fsica entrega rpida de mensagem entregar (vb) state-owned company private pension fund instramentality notified body nonprofit entity dummy charities inflow effectiveness diameter inlet/outlet down payment to be placed in receivership take effect; to come into force between among including those of ... including; but not limited to; inter alia availability physical delivery swift message to surrender; to tender (securities); hand over (imvel)

entreposto aduaneiro entreposto industrial entreposto entresafra entrevista de desligamento entrevista de sada entrevista de seleo enunciado n envidar enxugamento enxugar a economia enxugar enzima poca eqidade equilbrio oramentrio equipamento para solda em p equipamentos equiparao salarial

bonded warehouse industrial warehouse warehouse off-season; slump period exit interview exit interview selection interview statement to exert; to exert theis best efforts to; endeavor theis best efforts to downsizing; downscaling to streamline the economy to turn around an economy Enzymes at the time equity budget balancing powder welding equipment equipment salary equation; salary parity; wage parity

equiparar to hold equivalent; equate equipe de vendas salesforce equipes de atuao no mercado de derivatives teams derivativos equipes econmicas economic teams equivalncia cambial exchange parity equivalncia patrimonial equivalente a ... erva daninha esboo de partilha esbulho possessrio; turbao escada (gria) escalo escalas salariais escamas escndalo do oramento escapar esclarecemos inicialmente escoamento do material equity accounting; equity adjustment equal to the lesser weed draft of distribution adverse possession; wrongful possession; seizure of illegal possession straight man echelon salaries scales scale budgetgate wiggle out of first we would like to explain that flowing of the material

escoamento escolaridade escopo de fornecimento escopo escoramento (naveg.) escria (met.) escria granulada de alto-forno escrevente autorizado escrevente habilitado escrevente escritas escritrio central escritura com reserva de domnio escritura de cesso escritura de compra e venda escritura de emisso escritura de participao escritura de propriedade escritura de venda escritura pblica de declarao unilateral de vontade escritura escriturao do regime de apurao escriturao mercantil escriturao escriturao/livro contbil escriturar escrivo (Cartrio de Notas, Frum) escrivo de polcia escuta (em lugares) escuta telefnica esforo consumido espao areo espao para assinatura espalhado especial especialista; perito em urbanismo espcie; natureza especificaes de funo

outlet education scope of supply purview (purview is also the main, enacting clauses of a statute or law) support slag blast-furnace granulated slag authorized clerk qualified clerk clerk; court reporter accounts of a company as a whole; accounting records; entry books head-office escrow deed of assignment deed of purchase and sale deed of issue; indenture shopping share deed of property bill of sale public deed of unilateral declaration of will deed; indenture ascertainment bookkeeping method commercial accounting bookkeeping accounting book to post; keep record head clerk; court clerk; notary public police precinct clerk bug wiretapping input air space signature panel strung across upgraded urban expert character job especifications

espectofotometro de absoro atmica espectofotometro de emisso tica espectro de radiofreqncia (telecom.) especulao na baixa especulador da baixa especulador na alta espero que esprito de equipe esprito empreendedor esplio esquema de circulao esquema de manipulao do oramento

atomic absorption spectrophotometer optical emission spectrophotometer radio spectrum bear operation bear bull I trust that expect (no futuro) team spirit entrepreneurship estate flow diagram or street budget-rigging scheme

esquema de pagamento payment schedule essencialmente materially esta lei entra em vigor na data de sua this law takes effect on the date of its publicao publication estabelecer de comum acordo mutually agree estabelecer to fix the agenda; witnesseth estabelecimento de foro laying of venue estabelecimento de metas estabilidade de empregos goal setting; setting of objectives employee tenure guaranteed fixed-term; employment contract; temporary tenure (temporria); tenure (emprego); stability (preos)

estabilidade

estao de tratamento de efluentes estadia estado civil estado da pessoa estado da tcnica (M&P) estado de defesa estado de direito estado de emergncia estado de necessidade estado tampo estagflao

wastewater treatment plant subsistence; living expenses marital status personal status prior art concept state of emergency rule of law state of emergency flagrant necessity buffer state stagflation

estagirio

trainee attorney; trainee solicitor; interntrainee; intern; trainee lawyer; stagiaire (UK) we are providing for the waterproof to be closing the gap to be in arrears to move with a lag willing to be ready to be thriving to be subsumed within state-owned company; state-owned entitie personnel data unemployment figures to leave the public sector according to the by-law(s) statutory corporate by-laws charter; by-laws (S.A.) status; statute (UK) magnesium stearate embezzlement; fraudulent larceny; larcenous fraud styles of leadership contingencies are estimated based on cost appraisal investimentos to welcome foreign investments inducement; incentive grantor provide for stowage stow (to) to hoard retail inventories stock in trade; inventory buffer stocks cross-entry; reversal of entry; reversing entry (balano) exceed the bracket (to)

estamos providenciando a traduo estanque (naveg.) estar alcanando os mesmos nveis estar atrasado estar defasado estar disposto a estar em condies estar em expanso estar enquadrado estatal estatstica de pessoal estatsticas do desemprego estatizar estatutariamente estatutrio estatuto social da empresa estatuto social estatuto estearato de magnsio (farm.) estelionato estilos de liderana estimativa de contingncia estimativa de custos estimular/favorecer estrangeiros estmulo estipulante estipular estivagem estivar estocar estoque de varejo estoque estoques reguladores estorno estourar a faixa

estrados de madeira com estrutura de ao wooden frames with steel structure estrangeiro estranhamente estratgia estrela; produto estrela estrutura (mbito) estrutura de capital estrutura organizacional estrutura salarial estufa etapa etiqueta para identificao de fardos evaso de divisas evaso fiscal por meios lcitos evaso fiscal evaso ilcita eventuais (dividendos) eventual eventualmente evico de direitos evico evidenciao (contab.) evoluir exao ex-adverso exame mdico exarar um pedido (vb) exarar exaurimento de prejuzo fiscal exausto (contab.) exaustivamente exceo (Dir. Proc.) exceo de incompetncia alien; foreigner oddly strategy star framework capital structure organizational structure wage estructure greenhouse stage tag for bales foreign currency drain tax avoidance; tax planning tax dodging; tax evasion illicit evasion any sporadic; potential; contingent conceivably; perhaps

threatened;

eviction of rights; dispossession of rights eviction disclosure make progress tax claim; tax collection ex-litigant physical examination lodge a request issue to charge off tax losses depletion extensivelly plea; exception plea of lack of jurisdiction; recusation motion for recusation; disqualification due to bios; motion for recusal/recusation dilatory plea peremptory plea carve-out

exceo de suspeio exceo dilatria exceo peremptria exceo; restrio

excedente de capital capital surplus exceder overstep Excelentssimo The Honorable excepiente (a parte que entra com uma pleader in an "exceptio" exceo) excepta (a outra parte na exceo) defendant in an "exceptio" excesso de rudo excessive noise level excesso de subscrio oversubscription exceta (exc. de incompet.) defendant; respondent excipiente (exc. de incompet.) petitioner excludente de punibilidade qualified privileges excluir responsabilidade to bar a liability excluso exclusion exclusivamente para for te sole purpose of exclusivamente solely ex-direito ao provento ex-stock dividend ex-fbrica ex-plant; ex-works ex-impostos excluding taxes ex-ofcio ex-officio ex-Unio Sovitica former Soviet Union excusso discussion; foreclosure excutir garantia excutir hipoteca excutir to sue on a guarantee; enforce a guarantee; execute on a guarantee; foreclose on a guarantee to foreclose on a mortgage to foreclose

execuo

execution (judicial); implementation; tax collection proceedings; foreclosure (hipoteca); performance (contrato); enforcement (sentena); specific performance (especfica); tax foreclosure (fiscal); perfect performance (perfeita); injuno (geral); credit enforcement suit (ao de)

executado executar (uma cauo) executar contrato executar funes

judgment debtor; execution debtor foreclose to perform a contract to carry out duties

executar garantia executar hipoteca executar executivo fiscal executivo executivos; superintendente executor de trabalho exemplificadamente exequatur exeqente exeqibilidade; execuo (sentena) exeqvel exercer (atividade) exercer a funo de exercer um cargo exercer exerccio de fato e de direito exerccio financeiro exerccio fiscal ou social exerccio fiscal exerccio social exigncia exigibilidade exigido pelo artigo ... exigir exigvel a curto prazo exigvel a longo prazo exigvel eximir eximir de responsabilidade eximir de; isentar existente existentes ou futuros

to sue on a guarantee; execute on a guarantee to foreclose on a mortgage carry out; enforce; to proceed against (garantias) tax execution executive (business executive); Executive Branch (Poder Executivo); enforceable chief executive office (CEO) timekeeper including, but not limited to; for example; inter alia execution order judgment creditor; execution creditor; creditor enforcement; enforceability enforceable; practicable; possible be engaged in hold the position of to discharge duties to perform the actual and legal exercise financial year tax, fiscal or corporate year fiscal year; tax year fiscal year; financial year demand; requirement liabilities; demandability required, under article ... call for current liability feasible;

noncurrent liabilities; fixed liabilities; long-term liabilities due; liability; payable exempt (vb); hold harmless from give immunity from to hold harmless subsisting; existing both current and future

exonerar (de cargo) exordial; pergaminho exordial exoteria expanso expanso de economia expedio (lugar) expediente expedir experincia expirao explcita ou implcita explorao explorador (aeronaves) explorar uma mina explorar expor exposio de motivos exposto acima expresso da verdade expresso monetria expressar em (moeda) expressos em ... expurgado (de ndice) expurgo inflacionrio expurgo exterior extino com renncia ao direito de ao

to relieve of (post, duties, position) exordium exorym expansion; boom boom mailing room working hours to dispatch; issue capabilities expiration express or implied exploration; exploitation; prospecting (law); legislative intent (USA) operator to develop a mine to overbill; to operate put forth legislative intent; statement justification; preamble (lei) expounded on (above) in witness of the truth currency denomination establish in denominated in (US$) expurgated understated inflation expurgation; disregard of effects; write down; of monetary correction offshore (remittances) dismissal with prejudice - when claim cannot be brought again dismissal without prejudice - when claim may be brought again, having been dismissed prior to trial on the merits of

extino sem renncia ao direito de ao

extino

extinguishment (sociedade de pessoas); disbandment; termination; dismissal (ao); discontinuance (caso); abatement of action; extinction (coisas, animais) dismissal of action; to dismiss a suit or claim dissolve disbanded; extinguished; wiped out (accounting, e.g. credit); defunct (defunct company) chemical powder extinguisher refunds off-record; off-the-book (adj.) discretionary (funds) combined statement bank statement; to make excerpts summary of judgment record summarized balance sheet statement of account extrusion in tin bars... with cutter

extinguir um processo extinguir extinto

extintores p qumico extorno de pagamento extracontabilmente extraordinrio extrato bancrio consolidado extrato bancrio extrato da minuta extrato de balano extrato do banco extruso em barras de estanho... com cortadeira

FFFFFFFFFFFFFFFFFFFFFFFFFFFF fbrica; usina; instalao industrial fabricao interna face a ... face ao exposto faculdade faixa de domnio faixa salarial faixa faixas de alta renda falncia espontnea falncia falido falir plant internal manufacturing as regards the ... in the light of the above permission; "option" right of way salary bracket band (currency); area; zone; bracket high-income brackets voluntary brankruptcy bankruptcy bankruptcy party go bankrupt

falsidade ideolgica

fraudulent misrepresentation

misrepresentation;

falsificar os livros/registros to cook the books falso testemunho perjury falta de ingresso (em juzo) de parte lack of an indispensable party to a suit indispensvel falta grave falta por doena faranico fase de instruo (ao judicial) fase de instruo fase decisria fase instrutria fase postulatria ftico(a) (adj.) fato anmalo fato do prncipe fato gerador de imposto fato gerador fato relevante fatores de produo fatura de honorrios fatura proforma fatura; nota fiscal faturado faturamento bruto de servios faturamento bruto faturamento lquido faturamento mensal faturamento faturar faturizador Fazenda Estadual Fazenda Nacional fazendrio fazer com que fazer fortuna gross negligence; willful misconduct; serious infrigement sickness absence over-ambitious discovery phase; discovery fact finding phase decision-making stage evidentiary phase pleading stage factual unforeseen fact act of state taxable event generating fact; tax triggering event material fact inputs fee statement proforma invoice bill of sale; bill; debit note; expense account; invoice; take in (gria); statement seller gross revenue from services gross billings; gross receipt net billings monthly billings billings; invoicing; business sales; gross sales (bruto) invoice (to) factor (factoring company) State Treasury National Treasury (but Minister of Finance) revenue authorities to procure; to cause to make a billing (gria)

fazer gesto fazer js fazer negcios fazer oramento fazer remisso a fazer seguro fazer uma marca passar pela outra fazer valer quaisquer rendimentos recebidos por ___ fazer valer quaisquer rendimentos fazer valer f pblica fechamento de cmbio fechamento de capital fechamento do mercado fechamento fechar cmbio fechar em alta recorde fechar o cmbio feriado forense feriados frias coletivas frias forenses frias proporcionais

to lobby to deserve; be entitled; have the right to doing business delineate a budget to make reference to take out an insurance for passing off of trademarks give effect to any proceeds received by ___ give effect to any proceeds assert one's rights; to enforce; to assert; give effect to public credit; full faith and credit; public faith exchange closing delisting of shares close of trading stem close the exchange (to) to close at an all-time high to close exchange court recess; court holiday; legal holiday holidays blanket vacations court recess proportional vacation; pro rate vacation days unused earned vacation days, those which were due, which you could have taken, supposed to in fact, but did not vacation to contravene (law or provision); offend (the merits) yeast finish hardware decision support tools molten iron ring spinner guarantor; surety

frias vencidas

frias ferir fermentos ferragens ferramentas de suporte de deciso ferro fundido (met.) fiadeira de anel fiador

fibras ticas (telecom.) fica facultado fica neste ato estabelecido fica sem efeito ficando estabelecido que ficar insolvente ficar osciosa ficar s no "nada a comentar"... ficha de auditoria ficha de breve relato ficha de cadastro ficha de dados cadastrais ficha de entrevista de candidatos fichas ficto fideicomissrio fideicomisso fidejussrio (adj.) fidcia fiducirio fiel cumprimento de fiel cumprimento do contrato fiel depositrio fiel e exato (cpia) fiel execuo figurinha fileiras do Congresso filho dependente filho menor filhos (em testamentos) filhote filiao vintenria filiada filial

fiber optics is permitted to witnesseth becomes null and void provided that to go into receivership to stay idle stonewalling summarized report; summary diligence report summary card company registration form corporate/individual data form interview evaluation form records notional trustee (trust) trust (testamentary); entailment fidejussory trust trustee full compliance with full performance of this agreement

due

bona-fide depositary; trustee true and correct true performance figurine (according to one client, but I disagree) ranks dependent child minor child issue share remainders; share fractions twenty-year entitlement affiliate company branch

filtro de mangas para gases com ventilador sleeves filter for gases with fan financiadora financiamento ao consumidor finance company consumer credit arrangements

financiamento conjunto financiamento de risco financiamento direto financiamento externo financiamento financiamentos imobilizados financiar custos financiar financista firma individual firma firme fiscal aduaneiro fiscal de alfndega fiscal de contabilidade fiscal fiscalizao; vistoria fiscalizar fisco fixado em fixo mensal (fat.) fixo flambagem (naveg.) flange (naveg.) flexibilidade fluxo de caixa; financeiro fluxo de pagamentos fluxo fluxograma fogo 3 bocas industrial folha de cotao de moeda folha de pagamento fonte fontes financeiras fora das especificaes fora de trabalho fora maior forex forma de pagamento

cofinancing non-recourse financing direct financing foreign financing funding; financing financings for acquisition of fixed assets fund costs fund financier sole proprietorship; proprietorship firm name; trade signature; concern steady; firm custom officer custom officer auditor name; company;

tax; fiscal; tax administration office inspection; surveyance controlling; supervision;

to monitor; oversee; superintend Tax Administration established in; set in monthy contingency fee fixed; standing buckling; crippling flange; rim flexibility cash flow payment stream inflow flow chart; flow diagram industria 3-burner stove rate sheet payroll framework source of finance not in compliance with work force force majeure foreign exchange conditions of payment

forma e teor forma formao (de um Banco) formao acadmica formao de preo formao de quadrilha formao formal de partilha

of a form and content format establishment of a bank background (people of any) composition criminal conspiracy training apportionment document (probate); distribution order; draft of apportionment; deed of distribution (imob.)

formalidade de procedimento procedural formality formalidade fair notice formalizao (contrato); liquidao fsica; delivery; formalization protocolo formulrio de registro registration statement formulrio de solicitao de emprego formulrio formulrios de abertura de conta fornecedor(a) fornecido de outras fontes forno (met.) forno a diesel, com panela de fofo forno bsico insuflado por oxignio (met.) forno de cadinho eltrico forno de reaquecimento (met.) forno de recozimento (met.) forno diesel forno eltrico resistivo forno eltrico forno refratrio com panela de ferro fundido - com maarico application form form; registration form (o papel a preencher) new account forms supplier sourced furnace diesel ovens with smooth pan basic oxygen furnace (BOF) electrical crucible oven reheating furnace batch-annealing furnace diesel oven resistive electrical oven electrical oven

refractory oven with molten iron pan a leo BPF e agitador (para recuperao with "BPF" oil based blowtorch and de sucata de solda) agitator (for welding scraps recovery) forno rotativo, basculamento hidrulico forno-poo (met.) foro exclusivo rotary oven, hydraulic seesawing soaking pit exclusive jurisdiction

foro forrado de cobre (met.) (adj.) fortalecer fortuna do mar Frum competente Frum incompetente Frum fotolito frao ideal franquear a palavra franquia (seguro) fraude fiscal freezer vertical fretador (ou afretador) fretamento do vapor frete martimo frete rodovirio nacional frete fretes a pagar F.T.I. (Fornecimento de Industrial) friamento fruio; gozo; usufruto frutas e hortalias fuga de capitais fugir do esprito de

jurisdiction; venue; court; annual rent; canon; pension for reseful title copper-lined to shore up perils of the sea; mishap at sea forum conveniens forum non conveniens courthouse; central courts (Central) color separations; negatives color separation

notional fraction; undivided interest offer the floor to deductible; franchising; agency dodging; tax evasion freezer vertical charterer chartering of the vessel sea freight highway brazilian freight freight; carriage freights payable Tecnologia Industrial Technology Supply bogus (notes, checks, etc.) enjoyment Fruits and Vegetables flight capital to depart from the spirit of under color of right line function staff function duty; job to operate on a permanent basis to operate duties civil servant civil servant; public official

fumaa do bom direito (fumus boni iuris) funo de linha funo de staff funo funcionamento permanente funcionar funes funcionrio funcionrio/servidor pblico

funcionrios de alto escalo departamento de oramento fundado fundamentao de uma sentena fundamentao fundamentado fundamental fundamento jurdico fundamento legal fundamento empresas emergentes fundio contnua (met.) fundidora contnua (met.) fundo aberto fundo de amortizao fundo de aplicao financeira (FAF) fundo de aposentadoria

do

high-ranking budget officials substantiated opinion (em direito processual) grounds substantiated essential aspects considerations of the law legal basis gist; essential ground; foundation; object venture capital fund continuous casting slab caster open-end fund sinking fund Financial investment fund position fund; retirement fund

fundo de comrcio goodwill fundo de garantia (St. Exch.) guarantee fund Fundo de Garantia por Tempo de Servio Unemployment Guarantee Fund (F.G.T.S) fundo de investimento aberto open-ended pooled investment fund

fundo de investimento coletivo; fundo em collective investment entity condomnio fundo de investimento fechado closed-end investment fund fixed-income; yield fund; investment fundo de renda fixa fund fundo de reserva legal legal reserve fundo de reserva contingency fund fundo do poo; desprezvel to be on the trash heap fundo em condomnio collective investment entity fundo fiscal (157) fundo mtuo de investimento em fundo mtuo fundo perdido fundo fundos (da casa) compulsory income tax investment fund

mutual fund unrecoverable amount; and investment where no return is expected; fonds perdus (Black's) fund back

fundos ainda no disponveis effects not cleared Fundos da Cmara de Compensao de New York Clearing House Funds Nova York fundos em condomnio jointly-owned condominium fundos em dlar ou eurodlar fundos imediatamente disponveis fundos limitados de participao fungibilidade furadeira manual de coluna furadeira manual de impacto profissional furadeira manual furtar-se fuso (A+B=C) fuso horrio GGGGGGGGGGGGGGGGGGGGGGG onshore funds; offshore funds same day funds closed-end funds commingling column manual driller professional impact manual driller manual driller to shirk consolidation; amalgamation time zone

gabarito (imveis) gabinete civil ganha de escala ganhos de capital; reserva de lucros ganhos monetrios ganhos garante garantia colateral garantia de cauo garantia de desempenho garantia de emprstimo bancrio garantia de fiel cumprimento garantia de gesto

construction standards secretary for civil affairs scale economies capital gains purchasing power gains earnings; compensation guarantor; security interest collateral (para fins de emprstimo) guarantee in the form of pledge of ...; guaranteed by the pledge of ... performance bond; guarantee collateral performance bond performance

management pledge; guarantee of office the pledge or posting of bond to guarantee payment of court costs if party bringing suit should lose the case; cost bond; appeal bond (when the case is appealed)

garantia de instncia

garantia de primeiro grau garantia de subscrio garantia garantia em dinheiro garantia fidejussria garantia firme de subscrio de valores mobilirios para revenda garantia flutuante garantia hipotecria garantia para restituio de adiantamento garantia parcial garantia pignoratcia garantia real

first perfected security underwriting collateral; margin; warranty (St. Exch.); security interest (participao - hipoteca sobre ativo); guarantees (contratos) cash collateral personal guarantee

standby underwriting transaction floating charge mortgage guarantee advance payment bond side collateral guarantee with pledge of collateral secured guarantee; in rem guarantee; collateral comprehensive guarantee; firm guarantee; joint comprehensive guarantee; firm comprehensive guarantee performance guarantees practice safeguards (no exerccio de uma atividade) guaranteed debtor; secured (adj.) guarantor to post bond (em juzo); to secure (dvida, obrigao) wildcat prospector; independent miner (Mining Journal) young bull gas main (services) blast furnance gas disbursement; expenditure

garantia solidria

garantias de desempenho garantias operacionais garantido (subst.) garantidor(a) garantir (vb) garimpeiro garrote gs canalizado gs de alto forno gasto

gelados comestiveis
gera fluxo de capital; vaca leiteira gerador - transformador para solda

Ice Cream and Correlated Products


cash cow generator/transformer for welding

geral gerncia participativa gerncia gerenciamento de chamada (telecom.) gerente de conta gerente geral gerente procurador gerente gerente-delegado gerente-lder germinativa (indstria) gesto empresarial gesto social gesto gestor de fundo gestor girar crditos giro gleba global glosa glosar glutamato de amnia glutamato de potssio golpe Goma konjak gordura vegetal hidrogenada gozando de boa reputao gozar de ordinrias igualdade com as

General Information participative management management call management engagement manager (consultoria de informtica) general manager proxy manager manager delegate manager lead manager seminal; rudimentary; undeveloped; providing a basis for further development corporate management term of office tenure fund manager trustee draw credits (to) turnover plot comprehensive disallowance; reduction to disallow (a tax deduction) ammonia glutamate potassium glutamate coup; putsch Konjak Gum hydrogenated vegetable fat in good standing aes shall be afforded the same conditions enjoyed by common shares to have its own legal identity use; take advantage of quiet enjoyment enjoyment; fruition managerial grid proof job grading print shop chart

gozar de personalidade jurdica gozar gozo tranqilo gozo grade gerencial graduao (lcool) graduao de cargos grfica grfico

grampeador manual grampeadora a pedal grampear (telefone) grande massa de clientes graneleiro (naveg.) gratificao ajustada gratificao de balano gratificao; peclio grtis gratuitamente gratuito grau de alavancagem financeira grau de recurso grau mximo grau mdio de insalubridade gravame gravar (vb) grave gravidade greve grifo nosso grupo grupos de discusso grupos de tarefa grupos de trabalho guarda de livros guarda provisria de filhos guarda-noturna guardar reciprocidade guarita guia de embarque areo guia de embarque guia de exportao (G.E.) guia de importao (G.I.) guia de pagamento/recolhimento guia de servios de garantia guia guilhotina hidrulica guilhotina manual guindaste

manual stapler pedal stapler tap critical mass of clients bulk carrier pre-established bonus (employment) performance bonus bonus; gratuity; tip; reward free of charge free of charge free of charge; at no cost; gratuitous leverage ratio appellate level ceiling average; degree; health hazards encumbrance; lien; heavy taxes to encumber gross seriousness strike emphasis added; emphasis ours group; cluster; agglomeration discussion groups task teams working groups safekeeping of records custody award nightwatch security match gate house; guard boot airway bill waybill export permit; export license import license; import permit payment form warranty service guide voucher; form diesel crucible manual guillotine crane

gusa lquido (met.) H

hot metal

habilitao conjunta habilitao de crdito (falncia) habilitao de crdito retardatrio habilitao habilitado (adj.) habilitar

joint honors degree proof of claim late proving of a claim; filing of a claim claim; prove; a proof admitted; in commission; entitled accredit (to)

to file/prove a claim in a "concordata" habilitar um crdito em concordata ou (first step; the approval comes later = falncia "aprovar"); to prove, to make a proof habilitar-se habite-se habitual harmonizao haver por bem haveres hedge de mercadorias hedge de taxas de juros hedge/paridade de moedas hedge; operao de cobertura herana jacente herana herdeiro necessrio herdeiro hidrxido de potssio industrial hidrxido de potssio hierarquia higiene e limpeza hiposuficincia (desvantagem consumidor) hipoteca consolidada hipoteca de primeiro grau hipoteca de segundo grau prove; claim local authority certificate of acceptance of occupancy; occupancy permit customary standardization to find assets commodity swap interest rate swap currency swap hedge unclaimed inheritance inheritance; estate; legacy forced heir distributee industrial potassium hydroxide potassium hydroxide hierarchy hygiene and cleanliness do consumer's disadvantage consolidated mortgage first-priority mortgage; mortgage second mortgage

first-ranking

hipoteca hiptese de incidncia hiptese histrico escolar hodierno (adj.) homicdio culposo homicdio doloso homicdio

mortgage event of levy assumption; alternative; event academic transcript present-day; current involuntary manslaughter premeditated murder homicide ratification of foreign court decision; recognition and enforcement of foreign court decision; recognition of foreign judgement judicial acceptance; ratification ratification; homologation to homologate; ratify; confirm attorneys' fees; fees of counsel; counsel fees board of directors fees expert fees fees; honorarium; charges to be on call work in process overtime while in commuter transportation overtime prime time business hour working hours daylight saving time (DST) office hours

homologao de sentena estrangeira

homologao judicial homologao homologar honorrios advocatcios honorrios da diretoria honorrios periciais honorrios hora de sobreaviso hora em estoque hora extra "in itinere" hora extra hora nobre horrio comercial horrio de trabalho horrio de vero horas de servio

ideal identificao (telecom.) idoneidade

notional do usurio chamador caller ID credibility; probity; standing; integrim; unimpeachability

idneo (adj.) igaraps ilegitimidade ativa ilegitimidade de parte ilegitimidade passiva ilquito ilibado ilcito civil ilidir iliquidez ilquido imagiamento imbuir-se de zelo razovel imediatamente imitao (M&P) imitir imobilizao financeira imobilizaes atualizadas imobilizaes tcnicas imobilizado intangvel/imaterial imobilizado tcnico imobilizado imveis fsica/interligados imvel para residncia imvel para venda e empreendimento imvel impasse impedimento impedimento legal

reputable; sound; unimpeachable; fit; proper; competent; sufficient floodlands lack of standing to sue improper party to a suit lack of standing to be sued; illegitimacy as defendant unqualified faultless tort to refute liquidity shortage nonfixed imaging exercise reasonable care forthwith; immediately counterfeit to vest in possession investment accumulated depreciation technical fixed assets intangible assets tangible assets fixed assets adjoining real properties principal home real properties for sale and development real property; real estate deadlock; impasse; claim impairment; disqualification; inability to act legal bar; estoppel

impedimento processual (por tolerncia preclusion; promissory estoppel (por anterior) tolerncia anterior) impenhorvel impetrao impetrao de mandado de segurana impetrado impetrante impetrar inalienable petition petition of writ of mandamus defendant petitioner to file for; seek

implantao de sistema de comunicao build out of PCS services pessoal (telecom.) implantao implementation implantar to set up; implement implementar to carry on (its business) importao de mo de obra importncia importncia lquida e certa bringing of staff or personnel into Brazil; obtainment of permanent (temporary) visa sum sun certain of money; certain amount of money value added tax export tax import duty

imposto ad-valorem imposto de exportao imposto (direitos) de importao imposto de importao (quando o clculo feito sobre o valor da mercadoria) ad-valorem imposto de pessoa fsica personal income tax imposto de receita martima marine revenue tax imposto de renda corrigido adjusted tax imposto de renda pessoa fsica individual income tax imposto de renda pessoa jurdica corporate income tax withholding income tax; tax withheld at imposto de renda retido na fonte source imposto de renda income tax imposto de transmisso causa mortis imposto de transmisso de bens imveis imposto de transmisso imposto do selo imposto pago a maior imposto pago a menor imposto parafiscal imposto por estimativa imposto progressivo imposto recolhido a maior imposto recolhido a menor imposto sindical estate tax inter-vivos transfer tax real estate transfer tax; transfer tax stamp duty tax overpayment deficiency social insurance contributions (COFINS) estimated tax graduated tax tax overwithholding tax deficiency union dues

Imposto sobre Circulao de Mercadorias tax on the circulation of goods; exercise (ICM) duty; sales tax

tax on distribution of goods and services Imposto sobre Circulao de Mercadorias (equivalent to sales tax); a value-added e Servios (ICMS) sales tax (VAT in UK) imposto sobre consumo excise tax imposto sobre ganhos de capital capital gains tax imposto sobre minerais tax on minerals Imposto sobre Operaes de Crdito, Cmbio e Seguro, e sobre Operaes Relativas a Ttulos e Valores Mobilirios (IOF) Imposto sobre Produtos Industrializados (IPI) Imposto sobre Servios (ISS) imposto sobre valor adicionado imposto sobre valor agregado imposto nico sobre energia eltrica imposto nico sobre minerais imposto imposto (qualquer tipo exceto imposto de renda); IPI imposto/tributo impostos a recolher impostos a recuperar imprensa marrom impressora matricial imprestabilidade improcedncia improcedente impronunciado (adj.) impugnao impugnante imputao imputado (subst.) in apreo inadequado inadimplemento cruzado inadimplemento

tax on financial transactions an exercise tax; tax on manufactured products tax on services v. IMPOSTO AD-VALOREM value added tax tax on electricity tax on minerals duty; tax; revenue exercise tax tax taxes payable recoverable taxes yellow journalism matrix printer uselessness groundlessness groundless; baseless; irrelevant; dismissed meritless;

acquitted motion to deny; opposition; refutation; challenge movant tax credit (system) the accused in question unsuitable cross default; cross-default; reciprocal default default; breach of contract; failure to perform

inadimplncia; inadimplemento; mora inadimplente (adj.) inadimplir inalterado inaudita altera parte (deciso liminar) incabido incapacidade de pagamento incapacitado incapaz incentivar; estimular incentivo fiscal incentivo incerteza objetiva incidncia (impostos); tributao incidncia tributria incidente processual includo incluir incoercitvel incompetncia de foro incondicionado inconformado inconformismo incorporao (A+B= A ou B) incorporao ao capital; capitalizao incorporao de reserva incorporado incorporador incorporar incurso em indbito indeed; in fact indeferimento indeferir (vb) indeferis indenizao devida indenizao pr-fixada indenizao solicitada

default nonaccruing; nonperforming breach unimpared ex-parte frivolous default disabled unfit under incentive; to boost; to promote; to spur tax incentive; tax break incentive justiciable controversy assessment; triggering; levy tax assessment a point about procedure found in annex embrace not binding frum non conveniens not requiring representation of the victim or the filing of criminal charges by the victim dissatisfied (with) dissatisfaction take over; merger capitalization appropriation of reserve acquirind company; mergee real estate developer; company; mergor to take over subject to tax withheld in error alis denial; dismissal to deny; to dismiss; to reject to dismiss an action damage awarded liquidated damages claim (insurance)

acquiring

indenizao indenizaes na demisso indenizado indenizador indenizar (vb) independncia dos poderes independentemente indeterminado (adj.) indevido indicao indicar indicativo (telex) ndice de absentesmo ndice das aes ordinrias ndice de fechamento ndice de freqncia de acidentes ndice de liquidez corrente; quociente de liquidez ndice de liquidez geral ndice de liquidez seco; quociente absoluto de liquidez ndice de liquidez ndice de nacionalizao ndice de presena ndice do custo de vida ndice total de endividamento ndice ndice/quociente de liquidez seco indireto indisponibilidade individual ou coletivamente ndole indstria automobilstica indstria brasileira indstria de transferncia industrial industrializao

compensation (seguro); severance pay (labor); indemnification (ato); indemnity (valor); damages once-off benefits indemnitee indemnitor to indemnify; to award damages separation of powers notwithstanding open-ended; indefinite improper suggestion to nominate; to signal; to call by; to refer to (someone) answerback rate of absenteeism common stock ratio closing average frequency rate of accidents current ratio acid-test ratio acid test ratio liquidity ratio; current ratio national (brazilian) content attendance rate cost of living rate total debit to equity ratio index; rate; index number acid test ratio; quick asset ratio vicarious freeze/freezing (of assets) individually or in the aggregate; jointly or severally nature automaker made in Brasil industry of transfer industrialist industrialization; manufacture

industririo (ou da indstria) indstrias de fundo de quintal induzimento ao suicdio

industrial employee cottage industries inducement or acessory to suicide

inpcia defective pleading inepto detective inrcia; omisso inaction; failure to act inexecuo nonperformance inexequibilidade unenforceability inicial; pea vestibular; petio inicial (autor); petitrio; queixa; representao complaint infanticdio infantice inflao acumulada cumulative inflation inflao desenfreada runaway inflation informao confidencial (bolsa) tip informao disciplinar disciplinary information informao exclusiva proprietary data informaes sigilosas confidential information informaes data iniciar a votao to proceed to the vote iniciar um empreendimento embark upon (to) iniciativa privada private enterprise computer science; information sciences; information technology; informatics; information service breach; violation; criminal offense (Dir. Proc.) (matter) relating to ordinary law; e.g. Civil Code (any legislation other the Constitution but subject to it) violator violate decoction fresh; as is to enter entry; inflow opening (as in "o statement") complaint start-up untrue capital enemy

informtica

infrao; rompimento

infraconstitucional (adj.) infrator infringir infuso in natura ingressar ingresso/entrada de recursos inicial (adj.) inicial incio de operaes inidneo inimigo capital

injria slander injustificadamente unreasonably inofensivo benign inoperante void inoperosidade invalidity inovao inovation inqurito policial police investigation inquinado (adj.) defiled inquirio de testemunhas questioning of witnesses inquirio questioning; hearing insatisfao dissatisfaction inscrio estadual state enrollment inscrio municipal municipal enrollment inscrio enrollment inscrito enrolled inspection certificate issue by the Fire alvar de inspeo do Department Bombeiros inspetor (de bancos) controller instalao no local roll-out

Corpo

de

instalao

instatement (assemblia); premise; installation (aparelhos); facilities (de fbrica); collocation (telecom.) computer facilities plant and equipment fixtures convene the meeting exclusive jurisdiction to entreat; to instate an Audit Committee; to convene/instate a meeting (assemblia) to commence an action; to bring an action; to institute an action authorized institution lending institution depositary institution; trustee charity organization financial institution; house local administrator nonprofit institution settlor; grantor

instalaes de informtica instalaes instalaes/equipamentos instalar a assemblia instncia nica; foro exclusivo instar

instaurar (processo) instituio credenciada instituio credora instituio depositria instituio filantrpica instituio financeira instituio gestor instituio sem fins lucrativos instituidor (trust)

instituto da incopetncia de foro instituto legal instituto mdico-legal instituto instruo de dvida elegvel instruo de dvida pblica instruo de dvida instruo de processo

doctrine of forum non conveniens legal doctrine forensic institute established rule or principle; order; regulation; precept; institution; doctrine qualified debt instruments; elegible debt instruments government debt instruments debt instruments filing of supporting documents; discovery phase; placing documents in evidence

instruo e julgamento perante o juiz ou trial jri Instruo Normativa normative ruling instruo processual cognizance phase instruo programada programmed instruction instruo sumria opening of pretrial inquest instruo instrues permanentes instrues instrudo por instruir (vb) instrumentar (vb) instrumento ordem instrumento causal instrumento de crdito instrumento de mandato; procurao discovery; filing of supporting documents standing instructions directions supported by (documents) (in court) to support; to document to document endorsable instrument causal instrument commercial paper; credit instrument power of attorney

instrumento de transferncia de trust deed propriedade instrumento fiducirio trust deed instrumento particular de assuno de dvida e outras avenas private instrument of debt assumption and other covenants

instrumento particular de promessa de compra e venda instrumento particular de transao instrumento pblico instrutores insumo(s) integrao de balanos integrao integral integralizadas integralizar inteligncia de deciso judicial intempestivo intensivo em capital (empresa) interao intercmbio interconexo (telecom.) interdependncia interdio interdito interessado comprador interessado vendedor interessado interesse de agir interesse difuso interesse preponderante interesse processual interesses comerciais interino interligao intermediao private instrument of purchase and sale commitment private instrument of settlement public deed; public instrument instructors input; industrial consumption materials consolidated accounts inclusion; integration wholly-owned subsidiary fully paid (shares) to pay up; pay in; pay (capital or shares) meaning of court decision untimely capital intensive (at the source) interaction exchange interconnection interdependence disability; interdiction; to place off limits; shutdown (instalaes) civilly disable; disenfranchised potential buyer potential seller party of interest; (sometimes)

party

aggrieved

interest in the (subject of an) action; standing to sue general public interest overriding interest justiciable controversy business interests (to have ...) interim (adj.); caretaker interface peddling

intermedirio interministerial internacionalmente internamento (cpia nica) internar interpelao interpor (ao) interpor um recurso interpretao interpretado como interpretar como interpretar inter vivos interrogado interrogando interrogatrio interromper (prescrio) interrupo intervalo interveno de terceiros interveno no domnio econmico interveno interveniente interventor intimao intimar intimidar inutilizar invalidado; anulado invalidez inventariante; testamenteiro inventrio inverso

dealer; middleman; underwriter joint ministerial worlwide basis (on a...) entry of one/sole copy into Brazil to bring into Brazil (not to intern) court summons; judicial notification to file; to enter; to lodge to argue an appeal construction construed as construed to to construe; interpret living (trust, for example) party who has already been questioned party being questioned examination to toll (statute of limitations) cut off lag basis third-party practice; impleader; vouching-in interference with the economic order intervention intervening party; intervenor administrator; trustee notice; notification; subpoena Proc.); service of process to notify; summon; call; to subpoena to deter (deterrent effect) to mutilate to be annuled disability administrator; executor; representative; executrix inventory; probate risk investment; shifting personal (Dir.

inverso/reinverso investida (subst.) investidor de grande porte investidor em potencial investidor investidura; posse investigao investimento a fundo perdido investimento coletivo investimento de capital estrangeiro investimento de capital investimento de risco investimento em capital investimento em ttulos investimento estrangeiro investimento pesado investimento investimentos destinados a venda investimentos em controladas inviabilizar I.P.I. (Imposto Industrializados) irretratvel irretratavelmente irrevogvel isca

investment;/reinvestment maneuver; attack; challenge institutional investor prospective investor investor investiture diligence community support investment omnibus accounts foreign equity investment equity investment venture investment; risk investment capital expenditure equity interest foreign investment brute force marketing power investment sales investments investments in controlled companies

sobre

Produtos

Tax on Manufacture Products irreversible irreversibly irrevocable; firm bait and switch tax holiday tax exemption dutyfree nonassessable; tax-exempt; tax-free isoleucine monetary item

iseno de impostos por um certo prazo iseno fiscal isento de direitos alfandegrios isento de tributao isoleucina (farm.) item monetrio

jabacul

payola

jazimento jogos de gerncia jornada de percurso jornada de trabalho jornal especializado jornal interno judicante (poder de deciso) judicatura da rainha judicial (adj.) juiz classista juiz de direito juiz de instruo juiz de inventrio ou tutela de menores juiz de paz juiz de primeira instncia juiz de segunda instncia juiz de terceira instncia juiz deprecado juiz deprecante juiz relator juiz singular juiz juzo arbitral juzo de primeira instncia juzo distrital federal dos Estados Unidos juzo distrital; vara juzo julgamento revelia julgamento pelo tribunal do juri julgamento sumrio julgamento julgar adequado julgar extinta julgar improcedente

deposit management games commuter transportation working hours trade paper house organ adjudicatory queen's bench judicial employer advocate law judge arraigning judge surrogate justice of the peace lower court judge appellate court judge supreme court judge court recipient of a letter rogatory the judge who issues a precatory letter reporting judge a judge who hears a case by himself, not as part of a panel (turma) judge arbitration court; arbitration tribunal trial court U.S. District Court district court court default judgment; judgment by default; judgment in absentia trial by jury summary trial trial; hearing deem appropriate to dismiss consider invalid; to dismiss (a court case)

julgar procedente julgar subsistente jumbo (gr.) junta comercial junta de conciliao e julgamento Junta de origem junta eleitoral junta juntada de documentos jurar jurdico jurisdio preventa

to consider it has with grounds to uphold care package commercial registry; trade board board of conciliation and judgment Board of origin electoral board board filing of documents; attachment of documents to confirm (an affidavit) by oath or affirmation legal original jurisdiction

jurisdio

venue; jurisdiction; competent jurisdiction; exclusively competent jurisdiction; general or international competence; competence of court; foreign jurisdiction; concurrent jurisdiction; exclusive jurisdiction; conflict of jurisdiction; substantive jurisdiction; to assume jurisdiction; to exercise jurisdiction

jurisprudncia juros acumulados/vencidos juros atrasados juros compensatrios juros compostos; juros anatocismo juros de mora/moratrios juros diferidos juros em atraso juros legais juros moratrios

case law; former court decisions accrued interest due interests; interest in arrears; past interests compensatory interest sobre juros; compound interest interest on arrears; default interest; late payment fine accrued interests interest arrearages interest at legal rate interest in arrears; penal interest

juros ps-fixados; juros pr-fixados juros reais juros rotativos juros sobre juros juros tabelados juros vencidos postecipados juros vencidos juros; participao js justa causa justia comum justia estadual justia federal justificado (adj.) justificar justo justos e contratados L laminadora de encruamento (met.) laminadora de placas (met.) laminadora de tiras a quente (met.) laminadora para desbaste laminadora redutora (met.) laminar (met.) lana de oxignio (met.) lanador de opo de venda lanador lanamento como despesa lanamento contbil lanamento de impostos lanamento de ofcio lanamento lanamentos de crdito lanamento por homologao lanar como despesa (juros) lanar no mercado

interest at floating rates; interest at fixed rates effective rate of interest revolving interest compound interest fixed interest rate interest in arrears accrued interest; earned interest interest enjoyment; right (to enjoy) good cause; just cause courts of law; regular courts state courts federal courts excusable account for (to) reasonable; just; fair in witness whereof

temper mill slabbing mill hot-strip mill laminator for thinning reducing mill to roll oxygen lance put option writer writer expensing accounting entry tax assessment voluntary assessment; tax assessment; official assessment entry (contab.); flotation (of shares) credit entries entries that must be recognized by tax authorities to expense introduce in the market (to)

lanar um imposto lanar uma nova emisso de ttulos lanar uma nova emisso lanar largura da faixa de freqncia (telecom.) lastreado lastro laudmio laudo arbitral laudo de avaliao laudo pericial laudo lava jato lavagem lavvel (adj.) lavra lavrar lavratura (ata) leasing financeiro leite e derivados legado legal (adj.) legal legal legalidade legvel legislao aduaneira Legislao Especfica de Alimentos legislao de represso ao abuso do poder econmico (Lei Antitrust) legislao legtima defesa (Dir. Penal) legitimidade das partes (contencioso) legitimidade de parte legitimidade legitimidade

levy a tax to float a new issue to float an issue to levy (taxes); to assets; levies (tributos) bandwidth pegged spread; basis laudemium; acknowledgement money arbitration award; award appraisal report; valuation report expert report award jet wash to launder money ($); washing water removable mining to draft; draw up drawing up capital leasing; capital lease milk and dairy products devise; legacy statutory; legal lawful - substance of law (more ethical) legal - form of law validity legible custom regulations Specific Legislation on Food

antitrust laws laws and regulations legitimate self-defense standing to sue ligitimacy (litigation); fairness fairness; legitimacy legitimacy

legtimo proprietrio legtimo proprietrio lei adjetiva e substantiva lei coativa lei complementar lei consuetudinria lei de contravenes penais lei de pavilho

beneficial owner; lawful owner lawfull owner procedural and substantive law statutory provision of a public nature quasi-constitutional law; complementary law; complementing law common law criminal offense code; criminal liability law law of ensign (ship's flag)

lei de represso ao abuso econmico e antitrust law defesa da concorrncia lei de zoneamento lei extravagante lei formal lei fundamental (ou maior) lei material lei mnima zone in law uncodified law procedural law the Constitution substantive law law 9295/96 - regulates article 21 of constitution (telecommunications) municipal charter; organic law (states and nations); organic act (municipalities) procedural law substantive law Geneva uniform code law; act; statute (USA) auction bill of rights; fundamental laws line reader bodily injury injuries due to repeated movements repetitive stress injury time bill bill(s) of exchange accomodation note mortgage bill

lei orgnica lei processual lei substantiva lei uniforme de Genebra lei leilo leis orgnicas constitucionais leitor de linha leso corporal leso por esforos repetitivos leso por movimentos repetidos leso letra a prazo letra de cmbio letra de favor; "papagaio" letra hipotecria

letra imobiliria letra(s) levantamento da titularidade levantamento de depsito levantamento levantar emprstimo levantar financiamentos contabilizveis levantar penhora leve dois e pague um libelo (Dir. Proc. Penal) liberao de crdito liberao de garantia liberao; desregulamentao liberalidade liberar liberdade vigiada licena de explorao licena de exportao licena de funcionamento (CETESB) licena de instalao (CETESB) licena de uso de marca (LUM) Licena de Uso e Funcionamento (LUF) licena mdica licena no remunerada licena para operao de PCS (telecom.) licena para voltar ao local de origem licena por luto ou doena grave licena-maternidade licena-prmio licenciado licenciante

real estate bill draft; bill(s) title search deposit release survey; withdrawal (of a money from a bank account) borrow (to) no arrange off balance sheet financing to release attachment B2GO (Buy Two, Get One) Prosecutor's Opening Statement credit release security return deregulation indulgence; forbearance; concession to release; to disburse; to deregulate; to lift (mortgage; pledge) restricted liberty exploration permit exploration permit; export license operating license; operating permit installation permit trademark license use license to operate medical leave leave without pay PCS licenses home leave compassionate leave maternity leave leave licensed; licensee licensor

licitao

bidding; public tender (concorrncia pblica/grandes quantias); price survey (tomada de preos/pequenas quantias); invitation to bidders; invitation to tender (carta-convite)

licitante lcito licor de glutamato de potssio licor de glutamato monossdico lide secundria lide; questo lder de grupo lder liderana situacional liderana liderana/vantagem competitiva ldimo liga mundial ligeira expanso ligoteira com __ frmas x __ moldes sem marca para solda barra ligoteira ... (para solda recuperada) liminar liminarmente limitao de responsabilidade limite de mercado limite mximo limite operacional linde linear (amortizao linear) lingotamento (met.) lingote de ouro linha de centro (naveg.) linha de crdito de dinheiro novo

bidder lawful; proper potassium glutamate liquor monosodium glutamate liquor related proceeding dispute group leader lead manager (bank); leader situational leadership leadership competitive edge authentic world league upturn (modest)

ingot mold with __ pans x __ molds without a brand - for welding bar ingot mold (for recovered welding) injunction; motion in limine; temporary restraining order; initial decision ex parte (preliminary) injunction hedging market boundary cap; ceiling; upper limit position limit (St. Exch.) limit straight-line depreciation ingot teeming bullion center line new money facility

linha de crdito de exportao linha de crdito eletiva linha de crdito indexada linha de crdito inter-bancria linha de crdito para fins de crescimento linha de crdito para saques descobertos linha de crdito linha de montagem linhas telefnicas sequenciais liquidao a termo liquidao antecipada liquidao da sentena liquidao de avaria liquidao de contas liquidao de contratos liquidao de sentena liquidao financeira liquidao fsica liquidao interpraas liquidao judicial

export facility elective facility indexed loan facility inter-bank facility growth facility overdraft facility credit facility; credit line; line of credit assembly line sequential telephonic lines term/forward settlement early liquidation calculation of the award adjustment average adjustment settlement of contracts award calculation; calculation of award; calculation of the correspondent settlement delivery intermarket settlement winding up by the court

phase involving review of the unestablished portion of a judgment, in liquidao por artigos (ou artigos de order to determine what amount would liquidao) be the appropriate award on each item claimed. This occurs during the execution phase; proof for calculation of the award

liquidao

winding-up; settlement (St. Exch.); runoff (seguros)

liquidaes futuras (em Contrato de assumed settlements Opo) liquidante liquidator liquidar (securities) settle liquidar o saldo (ou a conta) settle the balance (to) liquidez liquidity lquido de imposto net of tax; post tax; after tax correct; established; clear legal; net and lquido e certo certain

lquido lista de decises lista de embalagem lista de pendncia lista de pessoas da empresa envolvidas no caso lista de subscrio de acionistas lista de verificao lista telefnica (telecom.) lista listagem lisura litgio litisconsrcio facultativo litisconsrcio necessrio litisconsorte ativo litisconsorte passivo litisconsorte litisdenunciada litispendncia livre docente livre e desembaraado livre empresa livro comercial livro contbil livro de doutrina livro de presena livro de registro de aes nominativas livro de transferncia de aes livro razo livro-dirio livros e registros lixadeira manual lixo locao de mo-de-obra locao locador locadora

fixed docket packing list punch list working party list list of subscription of the shareholders checking list directory roster listing guilelessness; good faith litigation permissive joinder; voluntary associate in suit compulsory joinder coplaintiff; associate of plaintiff in suit codefendant; associate of defendant impleaded party; co-defendant co-third-party defendant lis (alibi) pendens associate professor free and clear free enterprise business record accounting book book of authority attendance book registered share register share transfer book ledger ledger books and records manual sander garbage dump contracting of labor lease; letting lessor; rentier lessor; landlord

local de instalaes (prdios/escritrios) do competidor (telecom.) facilities-based competitor job site; work premises; work site; on de local de trabalho job accidents locar to hire locatrio(a) renter; tenant; lessee locomoo secondment locomotiva locomotivo locupletao locupletar-se logotipo lograr demonstrar lograr loja de convenincia loja franca longa metragem longitudinal (naveg.) lote fracionrio lote padro loteamento engine (pulling the economy); economic power; economic engine (the Economist); motor that drives driving force profiteering to profiteer; to embezzle; enrichment graphic display; logo manage to prove attain convenience store duty-free shop long rum film fore and aft odd lot normal trading unit; round lot

unjust

land subdivision; real estate development

loteria de prmios promotional games loteria sweepstakes Lubrificante, agente de moldagem ou Lubrication Agents and Molding Agents desmoldagem lucratividade earning power; profitability lucrativo (adj.) profitable lucro acumulado accrued profit lucro antes da contribuio social e profits before income tax and social imposto de renda contribution lucro antes das participaes acionistas minoritrios lucro antes do imposto de renda lucro arbitrado lucro bruto dos profit as per minority interests profit before income tax shareholder

tax authorities' determination of profits contribution margin; gross profits

lucro cessante lucro da explorao lucro de atividade lucro de explorao/atividade lucro do exerccio lucro em suspenso lucro estimado lucro fiscal lucro lquido ajustado lucro lquido aps os impostos lucro lquido do exerccio lucro lquido sobre patrimnio lquido lucro lquido lucro operacional inflacionrios

loss of profits; loss of business income; loss of earnings trading profit; operating surplus activity profit activity profit; working profit accrued at year-end retained earnings presumed profits taxable income adjusted net profit net income after taxes net profit at year-end return on investment (ROI)

antes

dos

net profit efeitos operating profit before adjustment for inflation return on assets (ROA) business profit equity profit earning per share presumed profit taxable profit; pretax profits; book taxable income earned income taxable profit profits; gains; returns; earnings accrued profits ascertained activity profits retained earnings misleading key money

lucro operacional sobre o ativo total lucro operacional lucro patrimonial lucro por ao (LPA) lucro presumido lucro real lucro retido lucro tributvel lucro(s) lucros acumulados lucros apurados lucros de explorao lucros suspensos ludibriante luvas M m reputao maarico de oxignio m-f maior abertura comercial maioria esmagadora

bad name oxygen blowtorch bad faith; malicious mischief free trade overwhelming majority

maioria relativa mais-valia mala direta mal-administrada malefcio malote mandado (do diretor) mandado de busca mandado de citao mandado de injuno mandado de intimao mandado de manuteno de posse mandado de priso mandado de representao mandado de segurana mandado judicial mandado mandante mandar processar a concordata

plurality vote surplus value direct mailing mismanaged ill effect pouch the director shall serve search warrant writ of summons; order for service of process writ of injunction notification order writ of possession arrest order; warrant of arrest power of attorney writ of mandamus; writ of security court order; writ mandamus mandator to order the concordata petition to be processed proxy;

mandatrio; outorgado; procurador ad attorney-in-fact; mandatary; negotia proxy-holder mandato gesto term of office mandato judicial judicial power of attorney mandato mercantil commercial power commercial power commercial mandate of of

attorney; mandate;

mandato manifestao rplica manifestao de vontade/volitiva manifestar manifesto de mina manipulao dos preos manipulador de linha manso (adj.) manter (uma sentena) manter deciso manter sob custdia

mandate; tenure; term of office; power of attorney rejoinder; reply (autor); answer (ru); defendant's rejoinder manifestation of intent voiced professed; to voice (an opinion) mine manifest price rigging line handler uncontested to uphold; affirm; substain to uphold decision hold on deposit

manter manual de descrio de cargos manual de imposto de renda manual de pessoal manual do empregado manual manuteno (sentena) manuteno mo-de-obra no qualificada mo-de-obra qualificada mo-de-obra semi-especializada mo-de-obra mapa de presena (acionistas) mapa de riscos ambientais mquina de escrever mquina de transmisso facsmile mquina para arquear caixas mquina para cortar barras (esta parada) mquinas caa-nqueis e vdeo-jogos marca de fbrica marca de fantasia marca descritiva marca evocativa marca figurativa marca genrica marca mista marca nominativa marca notria marca registrada marca marca (de produtos) marcar margem bruta margem de garantia margem de lucro mdia cumulativa margem marqueteiros massa falida

hold job description manual tax guide personnel manual employee manual manual upholding; upkeep maintenance unskilled labor skilled labor semi-skilled labor manpower; workforce; human resources; labor shareholder's list risk assessment typing machine facsimile transmitter box arching machine bar cutting machine (stopped) slot and video game machines brand name fantasy mark; fanciful mark (not fatasy mark) descriptive mark evocative mark device mark; logo house mark word and device mark; combination mark word mark well-known mark trademark trademark; trade name brand set; schedule gross margin margin cumulative average profit margin margin; yield; spread marketers bankrupt estate

mata atlntica matria de fato matria prima material udio-visual material de gasto material fora das especificaes matrcula matriz meao mdia anual mdia no fechamento mediador mediadores mediante exigncia mediante protocolo mediante solicitao vista (se se tratar de pagto.) medicina legal medicina no trabalho medida (jurdica) medida cautelar medida cominatria medida correlata medida de salvaguarda medida declaratria medida judicial de reparao medida judicial medida liminar

Atlantic forest vegion (N. Geographic) statement of the facts; facts of the case; factual metters raw materials visual aids consumables off-grade material enrollment; registration (aeronave); record (imvel) parent; parent company; headquarters curtesy; moiety annual average closing average mediator mediators ondemand against receipt on demand forensic medicine industrial medicine relief writ of prevention; provisional measure; guarantee measure; preliminary injunction injunctive relief permanent injunction (se aparecer junto com "injunction") protective order declaratory remedy; declaratory relief remedy legal process; relief preliminary injunction; temporary restraining order; restraining order

medida provisria provisional measure medidas compensatrias countervailing measures medidas de represso a violaes da antitrust measures ordem econmica

medidas no ortodoxas, de impacto medidor de ph meio de pagamento meio-circulante meios de prova meirinho; oficial de justia melhor esforo melhora significativa na economia melhorar; nova verso (software) melhores cotaes de preo melhoria melhorias no imvel arrendado membro do conselho administrativo membros efetivos (conselhos) memorando de entendimento memorando de inteno memria de clculo memorial a menor memorial descritivo memorial memrias de clculo rescisrio mencionar mercado a prazo mercado a termo de algodo mercado a termo de cmbio mercado a termo mercado vista mercado abastecedor mercado comprador mercado consumidor mercado de aes mercado de balco mercado de capitais/ttulos mercado de derivados mercado de futuros mercado de matrias primas

unusual steps ph measurer means of payment circulating medium; medium of exchange; monetary medium; money supply evidence-finding procedures court official best-effort underwriting dramatic economic improvement upgrade most favourable pricing improvement; amelioration; enhancement (de crdito) leasehold improvements member of the administrative council sitting members heads of agreement memorandum of intent calculation chart underpayment specifications brief severance pay calculation record make reference to forward market cotton futures exchange forward market forward market; futures market cash; cash spot market provision market outlet; buying market consumer market stock market over-the-counter market bond market; capital market derivatives futures market commodity market

mercado de operao de longa distncia (telecom.) mercado de reposio mercado de servios interurbanos (telecom.) mercado de ttulos mercado de trabalho mercado em alta (expresso corrente nos E.U.A. para designar a poca de alta no mercado) mercado em baixa (expresso corrente nos E.U.A para designar a poca de baixa no mercado) mercado em expanso mercado externo mercado financeiro mercado fsico mercado frouxo mercado inativo

toll market aftermarket toll market bond market labor market

bull market

bear market booming market foreign market money market commodities market dull market dull market

Mercado Interbancrio de Eurodlares de London interbank Londres eurodollar/eurocurrency market mercado interno mercado paralelo mercado promissor mercado relevante mercado vendedor mercado mercadoria tributada mercadoria tributvel mercadorias mercados internacionais merchandising mrito ms civil ms de competncia mesa corredia (met.) mesa de ao mesa de compensado mesa diretora mesa tampo de frmica domestic industry; domestic market; national market black market; unnoficial market encouraging market relevant market selling market market levied goods dutiable goods goods; commodities international business product placement merit calendar month accrual month conveyor table steel table polywood table presiding officer formic barrelhead table

mesma base mestre de fbrica mesurice metalrgico metas meteorolgico mtodo de anuidade mtodo de depreciao compostos

dos

same basis foreman servility metal worker goals; objectives weather annuity method juros compound interest depreciation equity accounting method job ranking method hot-dip method payoff method net present-value method

method

of

mtodo de equivalncia patrimonial mtodo de escalonamento de cargos mtodo de imerso (met.) mtodo de payback mtodo de valor presente lquido mtodo seqencial de desvalorizao/depreciao microscpio de preciso militar minrio enriquecido (met.) mnimo pago antes de colocar ao venda Ministrio da Cincia e Tecnologia Ministrio da Planejamento Economia, Fazenda

straight-line method of depreciation precision microscope to practice ore concentrate stop-loss order Ministry of Science and Technology

e Ministry of Economy, Treasury and Planning

Ministry of Finance/Federal Revenue Office Ministrio das Relaes Exteriores Ministry of Foreign Affairs Ministrio do Exrcito Ministry of the Army Ministrio Extraordinrio para Assuntos Extraordinary Ministry for Land Fundirios Administration Affairs Ministrio da Fazenda Government Attorney's Office; Public Attorney's Office; Public Prosecutor Office ministry Finance Minister Surgeon General (USA) Justice of the Federal Supreme Court; Supreme Court Justice minister

Ministrio Pblico Ministrio Ministro da Fazenda Ministro de Sade Ministro do Supremo Tribunal Federal Ministro

Ministro-Presidente do Supremo Tribunal Federal Ministros de Estado minuta misso diplomtica mobilirio mobilidade de pessoal mobilidade interna mobilizar capital moo modelo de assinatura modelo de garantia modelo til modem com linha de escada modificao da lei modificao moeda (leilo) moeda constante moeda de capacidade aquisitiva constante; moeda forte moeda de privatizao moeda divisionria moeda estrangeira moeda forte moeda histrica moeda inconversvel moeda nacional moeda podre moeda sonante

Chief Justice of the Federal Supreme Court government ministers draft diplomatic mission personal assets personnel mobility internal mobility to tie up capital motion specimen signature form of guarantee utility model dial-in modem changes in law modification scrip constant currency hard currency scrip legal tender foreign currency hard currency historical cost convertible currency domestic currency highly devalued federal government debt hard cash

molde para cuias de zn e guilhotina mold for zn calabash gourd and manual manual p/ barras guillotine for bars moldes para anodos molstia profissional molhos e condimentos momento montadora montagem de mquinas mora moral morango molds for anodes professional disease; disease sauces and seasonings tining

occupational

automobile industry; automaker to assemble machine default; arrears phychological effect (efeito moral) strawberry

moratria unilateral moratria moratria mordomias

blanket moratorium default fine moratorium; standstill perks

morosidade; marasmo no setor imobilirio slack in housing mossa (naveg.) motivao moto-bomba moto-esmeril de coluna mveis embutidos mover uma ao movido a gs movimentao; manejo dent motivation moto-pump moto-esmery built-ins to bring an action against gas-fired account activity; handling; transaction to make withdrawals; use; manage (an account for another); to transact; to operate turnover of funds daily turnover financial turnover of a company shuttle trader chain of title (patents) product changeover change in address of the corporate headquarters organizational change to shift muffle it is a distinct pleasure let alone compensatory fine liquidated damages liquidated damages; contractual penalty late fine voluntary penalty; ex-officio fine pecuniary fine pertinent fine due to monetary penalty punitive fine punitive fine

movimentar movimento de recursos movimento dirio contbil movimento financeiro da sociedade muambeiro mudana de nome mudana de produto mudana de sede mudana organizacional mudar mufla muita satisfao muito menos multa compensatria multa contratual pr-fixada multa contratual multa de atraso multa de ofcio multa no compensatria multa normativa por multa pecuniria multa penal multa punitiva

multa multas exemplares multas por infraes fiscais multi-facetado municipal msica ambiente mutao (contab.) mutaes patrimoniais mtua de magistrados mutuante muturio mtuo

fine; penalty; punitive damages exemplary damages tax fines many-sided local (s vezes) background music change equity changes magistrates pension funds creditor; lender borrower loan

na espcie na fbrica na forma de artigos na hiptese de na melhor forma de direito na mina na plantao na posse do imvel na proporo das aes na qualidade de incorporao na usina nada consta no aplicvel no cabido; incabido no circulante no consta dos autos no conveniente no de nossa competncia no exigvel no provimento no realizvel (adj.) no se aplica no tecido

in this case ex factory on articulated pleading in the event the in the best terms of the law; in the due form of the law ex mine ex plantation will be vested in the property ratably to the shares por as successor by incorporation ex mill nothing or record not applicable; inapplicable frivolous non-current it does not show on the records undesirable to have no power to act evergreen denial nonaccruing; nonperforming inapplicable nonwovens

sucessora

no-interferncia nas reas de (contab., auditoria) nas clusulas contratuais natureza natureza da operao natureza do(s) documento(s) natureza jurdica navio (M/S) navio com carga lquida (M/T) navio com carga seca (M/V) navio de carga geral navio graneleiro navio mercante (naveg.) navio para minrios e petrleo (o/o) navio para transporte de veculos navio-tanque necessrio ou conveniente necessidade de consecuo de objetivos necessidades de treinamento negar regncia negar negativa de opinio negativa de vigncia negligncia grave negligncia negligenciar atribuies negligente (adj.) negociao coletiva negociao de dvida negociao justa negociao negociar aes negociar negcio a prazo negcio casado negcio em bases cumulativas negcio simulado negcio simultneo

non-disturbance in the fields of in the contractual relationship kind classification of the transaction kind of document(s) legal nature; legal classification M/S (motor ship) M/T (motor tanker) M/V (motor vessel) liner bulk carrier cargo ship o/o (ore/oil carrier) roll on/roll off tanker necessary of advisable need of achievement training needs fail to uphold withhold (consent) disclaimer of opinion; adverse opinion denial of effectiveness gross negligence negligence to be derelict in one's duties derelict collective bargaining debt workout fair dealing negotiation; trading; bargaining to trade in stock to transact; negotiate time transaction back-to-back operation arm's length transaction sham transaction back-to-back transaction

negcio negcios em desenvolvimento negcios ilcitos negcios negrito negro de fumo nexo de causalidade nicho de mercado nvel educacional nvel no armazm de atracao no armazm no caso de no entanto no estado em que se encontra no futuro; mais cedo ou mais tarde no limite do necessrio no mrito no qual no valor de nome comercial nome vulgar nomeao autoria nomeao nomear nomenclatura brasileira de mercadorias (NBM) nomenclatura de mercadorias nominativa norma ambiental norma de contabilidade norma de direito material norma legal norma programtica norma pblica norma normas de pessoal nos melhores termos da lei nos seguintes termos nos termos da legislao ordinria nos termos da lei nos termos de (artigo/clusula)

transaction; deal work in progress crooked business business dealings bold type carbon black chain of causation market niche educational level seniority ex dock ex warehouse effective for yet as is eventually on/an "as-needed" basis on the merits of the case in worth registered name; trade name common name third-party practice appointment to appoint Foreign Trade Tariff; Brazilian Customs Tariff foreign trade classification word mark environmental standard accounting principle; concepts standard; fundamental accounting accounting

rule absolute principle; norm general rule of law public policy rule personnel norms in the best terms of the law subject to the following (at) common law by operation of law under

nota autorizada imprensa nota bancria nota colateralizada

para

divulgao

na

press release bank note collateralized floating rate note cover note consignment note bill sales ticket note; footnote; explanatory note (bal.) invoice; bill; combined invoice and bill of lading collateralized floating rate note fixed rate note promissory note (PN); commercial paper

nota de cobertura nota de consignao nota de dinheiro nota de venda nota explicativa (contab.) nota fiscal nota garantida a juros flutuantes nota promissria com cupom fixo nota promissria notrio pblico notas explicativas s contbeis notcia de converso notcia notificao cartorria notificao civil notificao de saque

notary public demonstraes explanatory notes to the accounting statements conversion notice release notice via registry office preliminary judicial notice notice of withdrawal; notice of drawing

notificao judicial summons; court notice notificao notice; process notificar, no mnimo com ___ dias de to give not less than ___ days' prior antecedncia notice to novao novation; renewal novos fundos fresh funds nua propriedade ncleo nula e sem efeito nulidade nulo, sem valor nmero de ordem nmero de processo bare ownership; beneficial ownership core null and void defeasance; annulment; voidability; to be considered null and void; procedural error null and void running number index number

o acima exposto o acusado o comprador paga pela mercadoria e pelo frete (C. and F.) o disposto acima o juiz deu-se por suspeito para examinar o caso o pedido foi indeferido o que contraria uma questo de direito o que for maior o voto foi declarado nulo o x da questo objetivar objetivo objetivos a curto prazo objetivos a longo prazo objeto deste contrato objeto e p objeto social objeto oblao obras de adequao obrigao contratual obrigao de fazer obrigao de no fazer obrigao garantida obrigao vlida obrigao obrigaes com coupon (de debntures)

to foregoing (the) accused (penal) C. and F. (Cost and Freight) the foregoing the judge has recused himself from the case the application was refused perverse verdict to greater of the vote was declared invalid the gist of the matter with a view to; intended to; seeking to objective short range objectives long range objectives contemplated by this agreement purpose and status corporate objective; corporate purpose object; purview (social); subject matter (contrato); purpose oblatio fit-out contract obligation affirmative covenant negative covenant secured bond binding obligation liability; bond; obligation; security coupon bonds

obrigaes de colocao pblica a taxas de publicly issued floating rate notes juros flutuantes obrigaes de fazer positive covenants

obrigaes de no fazer obrigaes de S.A. (debntures no Brasil) obrigaes diversas obrigaes do tesouro obrigaes fiscais Obrigaes Reajustveis Nacional (ORTN) obrigaes remuneradas

negative covenants corporate bonds sundry obligations treasure bonds tax liabilities do Tesouro readjustable national treasury bonds interest bearing obligations labor and social security obligations arrears dues; covenants obligor to be binding upon; bind to agree; undertake; to covenant obligation to binding; mandatory; compulsory remarks; observations normal wear and tear excepted

obrigaes trabalhistas e sociais obrigaes vencidas obrigaes obrigada obrigar obrigar-se (a) obrigatoriedade obrigatrio (adj.) observaes observado o desgaste natural

observados(as) contudo while complying with observar; respeitar to comply with obstar bar obteno (seguros) procurement obter indenizao recover damages (to) ocorrncia police report ocupacional on-the job; on-the industrial ocupando os noticirios in the news oferecer defesa raise all defenses oferecer menos underbid (to) oferta de aquisio de controle takeover bid oferta de trabalho job offer oferta e demanda supply and demand oferta e procura supply and demand oferta global de ttulos global equity offer oferta livre de responsabilidades open kid oferta para compra de aes tender offer; flotation oferta primria de aes primary offer oferta primria; colocao primria de initial public offer (IPO) ttulos oferta pblica inicial initial public offerring (IPO)

oferta pblica para aquisio de controle oferta pblica ofertas de compra ou venda ofertas firmes com preo fechado oficial das execues fiscais estaduais oficial de gabinete oficial de justia oficial maior ofcio circular ofcio do registro de distribuio ofcio requisitrio ofcio oficioso (adj.) oitiva leo diesel leos e gorduras leo para lamparina de mecha leos vegetais hidrogenados (farm.) omisso de receita omisso de renda omitir-se onde cabvel onerar (vb) nus eqitativo nus real nus opo a ter irrevogvel, para entrega futura opo coberta opo de compra de aes opo de compra de taxas de juros opo de compra opo de compra e venda de mercado e venda posterior por preo maior ou menor quando

takeover bid public offering bid and asked (price) closed bids state tax collection office office clerk court official deputy clerk; deputy notary public; head clerk directive release distribution registry office court order for provisions for payment in gut's annual budget official letter unofficial oral testimony; hearing gasoil oils and fats signal oil hydrogenated vegetable oils failure to report income; unreported income failure to report income fail to make progress of to encumber; to burden equitable lien in rem guarantee lien; burden; encumbrance; exposure call covered position purchase option; call option cap (hedging) call option; facility purchase

o comprador exerce o direito de opo opo de venda de aes opo de venda de taxas de juros opo de venda opo descoberta opo para excesso de subscrio opo opcionado opcionante operao a termo operao vista operao ativa e passiva operao ativa operao casada

straddle; put-and-call put option floor (hedging) put option naked position over-allotment option optionee optionor put transaction cash transaction; spot transaction banking transaction lending straddle; back-to-back operation conditional agreement; repurchase and resale agreement; purchase and sale transaction; matched transaction (St. Exch.)

operao compromissada

operao consorciada syndicated transaction operao de aquisio de mercadorias para simultneo fornecimento a terceiros operao 63 operao de cmbio operao de carregamento operao de cobertura operao em prego operao entre partes independentes operao passiva back-to-back transaction 63 loan transaction exchange transaction loading hedge floor trading arm's length transaction fund-raising

operao regional (dentro do mbito local acess transport area (LATA) regional/estadual) (telecom.) operao regional para (interestadual) (telecom.) operao simblica de cmbio operao trancada operao travada regional intraLATA (interLATA) symbolic operation of exchange; nominal exchange dealing locked deal locked deal

operao operaes vista operaes ativas e passivas operaes compromissadas operaes de swap operaes futuras operaes travadas operador de bolsa operador de chamada de longa distncia (interestadual) (telecom.) operador de compra e venda operador de longa distncia (telecom.)

operation; transaction (negcio) cash market fund-raising and lending matched transactions swap agreement futures locked-in spread floor broker; pit broker long distance carrier (LDC) purchase and sale transaction toll carrier

operador especial (St. Exch.) specialist operador floortrader operar seus negcios affairs operadora de servios interurbanos toll carrier (telecom.) deposit and withdraws money; transact an account; apply transactions to an account to carry an account blue-collar (worker) good as regards (contra) to oppose; deny; invoke; claim in due course; timely job opportunities opposition filed by elec to control to elect dealt with herein currently in existence both current and future are/or may hereafter become budget; quotation; estimate cash budget capital budget cease-and-desist order money order sight draft

operar uma conta operar operrio oponvel opor oportunamente oportunidades de trabalho oposio oposto por optar pelo controle optar; decidir; resolver ora contratado ora existente ora ou doravante existentes ora ou doravante se tornem oramento oramento de caixa oramento de capital ordem de cessao ordem de pagamento ordem de saque vista

ordem de saque; saque (papis) ordem do dia/pauta ordem econmica ordem judicial ordem pblica

draft agenda economic order; economic policy court order public policy; principle of law and order; public order structure salary; earnings civil procedural law

ordenao ordenado ordenamento adjetivo civil organizao em constante estado de learning organization aprendizado organizao formal formal organization organizao informal informal organization organograma organization chart rgo de administrao administrative body rgo de classe bargaining unit rgo do governo government agency rgo governamental government department rgo judicial judicial entity rgo julgador tribunal rgo jurisdicional judiciary body rgo ou entidade governamental governmental body or agency rgo; entidade (tipo) agency rgo; repartio; departamento (partes) rgos orientao escrita orientao legal orientao vocacional orientao origem dos recursos origem oriunda; decorrente; em funo oriundas de otimizar ou no ouro fsico outorga uxria outorgada credora outorgada hipotecria outorgado outorgante devedora outorgante hipotecante body agencies written disposition legal advice vocational guidance

policy; guideline; advice; ruling sources of funds provenance brought about arising out of facilitate the operation vel non gold bullion wife's consent grantee creditor grantee mortgagee; creditor attorney in fact grantor debtor grantor mortgagor

outorgante outorgar

principal; grantor wife's consent; grant

outras despesas/receitas no operacionais other nonoperating expenses/income outras receitas/despesas outros contratos a realizar outros crditos outros dbitos outros resultados operacionais ouvido previamente ovos e derivados other income/expenses other pending contracts other credits other liabilities others operating results after consultation with... eggs and their derivatives

P. Deferimento p.l.c. P.R.I. (Publique-se, Registre-se, Intime-se) pacificamente pacfico (adj.) pacote turstico pacto adjeto pacto ante-nupcial pacto comissrio pacto de retrovenda pacto; ajuste padro de valor monetrio padres de desempenho padres de produo pagador principal pagamento a destempo pagamento a maior pagamento a menor pagamento vista

request grantal; we request the granting of the above; granting request public limited company Publish, Register, Notify willingly peaceable; widely accepted; universally accepted; generally accepted (i.e. jurisprudence) package tour addictional clause antenuptial agreement; agreement agreement of forfeiture buy-back agreement agreement; covenant; arrangement; adjustment standard of value criteria of performance standards of production principal obligor untimely payment overpayment underpayment immediate payment; cash consideration

premarital

settlement;

pagamento antecipado pagamento aps o vencimento pagamento contra entrega (COD) pagamento de imposto a menor pagamento em carteira pagamento em espcie pagamento inicial pagamento integral pagamento no vencimento final pagamento pagar (vb) pagar a mora pagar antecipadamente pagar pontualmente pagvel paging (telecom.) pago aps o vencimento pas altamente endividado pas em desenvolvimento pas membro (de tratado) palestra panela (de fundio) (met.) panela intermediria (met.) panificao e biscoitos pantalha pantanal "papagaio", letra de favor papel de primeira linha papel gerencial papel moeda papel ofcio papel papelo para constar para fins de para no dizer para que no haja dvidas para todos os fins para vigorar em paraestatal paraso fiscal paralegal (subst.) paralisaes do trabalho

prepaid expense; accelarated payment payment in arrears cash on delivery (COD) deficiency payment at the bank payment in kind down payment payment in full paymento on the final due date payment to surrender; to pay; to settle pay all defaulted amounts to prepay pay on the nail payable paging payable in arrears heavily indebted country less developed country (LDC) treaty country lecture ladle tundish Bread and Biscuits screen; viewing screen wetlands accomodation note prime note managerial role legal tender; paper money legal-size paper debt security paperboard for the record for purposes of not to say for avoidance of doubt for all intents and purposes effective upon quasi-governmental tax haven paralegal aide work stoppages

paralisar (aeronave) parceiros comerciais parcela a deduzir parcela depositada parcela semestral parcela nica parcela; prestao

to ground business partners deductible escrowed portion semi-annual instalment bullet payment installment; tranche; lot

parecer contrrio; voto contrrio; voto adverse opinion; dissenting opinion; vencido disclaimer of opinion parecer de orientao parecer do Ministrio Pblico Parecer dos Advogados da Tomadora practice bulletin opinion of the Public Attorney's office opinion of general counsel to borrower

Parecer dos Advogados do Agente e dos opinion of counsel to the agent and the Bancos banks parecer dos auditores independentes parecer dos auditores parecer normativo parecer parente afim parente colateral pari passu (em igualdade de condies) paridade cambial paridade de moedas parte beneficiria parte contrria parte contratante parte denunciada lide; litinconsorte parte divulgante parte em litgio parte ilegtima parte lesada parte prejudicada parte vencedora parte accounting firm report audit report normative opinion award; opinion; technical report (M&P) in-law collateral kin pari passu exchange parity currency swap founder's share; participation certificate; receiving party adverse party party hereto; contracting party impleaded party source party litigant party without; standing to sue injured party aggrieved party prevailing party party

partes da sentena ou acrdo

parts of the decision: relatrio the summary of the events of the trial fundamento: basis for the decision; decision: the verdict itself

participao em empreendimento de lazer vacation ownership participao em empresas controladas participao em lucros participao estatutria de diretores participao indivisvel participao no mercado participao nos lucros participao patrimonial participao por incentivos fiscais participao registrada participao societria interest in controlled companies profit sharing bonus grant undivided interest market share profit sharing equity stake interest under tax incentives registered stockholding corporate interest; equity interest

participao interest; stake; holding participaes dos minoritrios minority interest partida do segundo soprador com o startup of a second blower with one primeiro operando blower operating partilha apportionment apportionment of assets; estate partilha de bens settlement pasmem! passadeira passageiro passar por; agentar passvel de passivo circulante passivo descoberto passivo e obrigaes passivo exigvel passivo fictcio passivo por prescrio (telecom.) passivo real passivo pasta bsica believe it or not! unbelievable as it may seem; mirabile dictu clothes-pressing machinery principal; participant (bolsa) undergo likely to current liabilities unsecured liabilities liabilities and obligations current liabilities offset liabilities normativa regulatory liability actual liabilities liabilities unefined cocaine

patrimnio (soc.) patrimnio humano patrimnio lquido patrimnio mundial patrimnio ptrio poder

assets and liabilities; assets; holding human asset net worth (em textos); stockholders' equity (em balanos) world heritage site (UNESCO) heritage parental power; paternal power

patrocinadora issuer; drawer paulatinamente slowly but surely pauta trial docket pauta de casos; ementa de sentena; lista docket de decises PBX (telecom.) pea processual pea vestibular private branch exchange (PBX) procedural document complaint; initial petition

peas processuais

procedural documents; petio inicial: plaintiff's complaint; contestao: defendant's answer; rplica: plaintiff's reply; manifestao rplica: defendant's answer to ...; nova manifestao: plaintiff's reply to...; defendant's answer to ...

peculato peculiaridade peclio pedido de amostras pagas pedido de cotao (EUA) pedido de deferimento pedido de desistncia de registro pedido de extino do processo pedido de falncia pedido de julgamento sumrio pedido de patente desdobrado

embezzlement special feature gratuity; (INPS) savings fund; time savings account sample order; trial order inquiry; invitation to tender request for granting request for waiver of registration motion to dismiss petition for bankruptcy motion for summary judgment application for continuation in part

pedido de reconsiderao de certificado request for reconsideration de registro registration certificate pedido de registro de investimento pedido de registro de marca pedido de registro de patente pedido de registro pedido de rejeio da ao pedido de reviso (Dir. Proc.) pedido em carteira pedido em contrrio pedido recebido como pedido pedir a palavra pedir concordata peita; suborno pena criminal pena de deteno pena de perdimento pena de recluso pena de revelia de confisso pena penal pendncia judicial application for investment registration

of

trademark application patent application registration form motion to dismiss plea in abatement firm order counterclaim claim held as motion; application; order; complaint; plea; prayer to request the floor to file for chapter 11 workouts bribery criminal penalty imprisonment confiscation; seizure solitary confinement penalty of judgment in absentia sentence; setence to pay criminal; penal pending case; pending litigation

pendncia loose ends peneira vibratria acionada com motovibrador VIMOT, para peneirar solda em p penhor de aes penhor legal penhor mercantil penhor rural penhor penhora judicial penhora pr-judicial penhora penhorado (subst.) vibrator sieve actuated with VIMOT moto-vibrator for sieving powser welding share escrow distress; distraint commercial lien; commercial pledge rural pledge; rural lien lien; pledge; collateral; mortgage judgment lien; attachment prejudgment attachment attachment; seizure distrainee; lienee

penhorador(a) distrainor; lienor penso alimentcia alimony; support payment penso ou aposentadoria pension or retirement pay penso por morte surviving spouse pension penso dole percentual de participao sobre o capital percentage of interest in corporate social capital percurso voyage perda de objeto (ao) lack of grounds perda monetria purchasing power loss perdo de dvida debt forgiveness perdas e danos losses and damages perdas ou lucros por oscilaes cambiais exchange losses or profits

perder a votao to be outvoted perecimento de investimento termination; extinction perecimento perishment perempo; precluso estoppel perfeito estado de uso, habilidade e perfect condition of use, occupancy and funcionamento operation performance garantida da gerao eltrica lquida perfusionista pergaminho exordial net electrical output guarantees perfusionist (tc. md.) exordium performance

percia

expert examination; expert investigation; expert inspection (contab.); expert assessment (econ.); criminal expert report (criminal) health and safety risks ineffectiveness resulting from possible delay frequency tax year accrual period lock-up period float availability period probationary period; trial period grace period interest period

periculosidade e segurana periculosidade periculum in mora periodicidade perodo base (IR) perodo competente/de competncia perodo de carncia perodo de compensao de cheques perodo de disponibilidade perodo de experincia perodo de franquia perodo de juros

perodo de permanncia perodo de prorrogao perodo de validade perodos de descanso perito de avaliao perito de avaria perito de contabilidade perito judicial perito perito; especialista permanente permisso de lavra garimpeira permissionria plena (St. Exch.) permissionria permitir permuta permutvel pernicioso (adj.) persistir; perdurar personalidade jurdica perspectiva perspectivas so encorajadoras pertencente pertences; bens pescados e produtos da pesca peso lquido legal pesquisa de atitude pesquisa de mercado pesquisa de opinio pesquisa de pessoal pesquisa de salrios pesquisa mineral pesquisa salarial pesquisa pessoa de direito pblico pessoa fsica

lock-up period rollover period currency of the agreement rest periods valuation expert average adjuster auditor court-appointed surveyor expert consultant expert permanent assets informal mining reserve area lessee; licensee authorized entity; licensee (st. exch.) to enable exchange; swap exchangeable pernicious endure corporate entity; legal personality; corporate personality; legal identity prospect prospects are bright pertaining to appurtenances; effects Fish and Fishery Products legal net weight attitude survey market research opinion survey personnel research salary survey; wage compensation survey exploration salary survey; wage compensation survey survey

survey;

survey;

the governmental and its divisions; governmental entities individual; natural person; person

body corporate; legal entity; legal person; corporate entity pessoa natural individual; person pessoal de escritrio clerical personnel pessoal temporrio temporary personnel petio explicativa de capitalizao de explanatory letter regarding loan emprstimo capitalization pessoa jurdica petio inicial (autor) petio petitrio pignoratcio pirataria pirateado PIS, COFINS, ISS piso salarial placa (met.) plgio (dir. autoral) complaint; statement of claim; initial petition petition; plea; claim; complaint; pleading (dir. proc.) complaint being secured by collateral reverse-engineering reverse-engineered VAT tax (segundo YON) minimum wage for the category; wage floor slab plagiarism; passing-off 1. settlement of anything regarding the case; and 2. judgment on the merits table planer short run planning long run planning career planning organizational planning payment plan This is the first phase of the two-phase judicial procedure: group plan retirement plan contingency plan capital investment plan incentive plan pension plan welfare plan compensation plan health care suggestion plan directive plan pending

plaina de mesa planejamento a curto prazo planejamento a longo prazo planejamento de carreira planejamento organizacional planilha de pagamento plano (de) plano coletivo plano de aposentadoria plano de crise plano de imobilizado plano de incentivos plano de penso plano de previdncia plano de remunerao plano de sade plano de sugestes plano diretor

plano empresarial plano salarial planta baixa (arquit.) planta (rede) telefnica (telecom.) plastificadora filme plataforma MIPS em tempo real plataforma mvel plataforma petrolfera pleiteada pleitear (vb) pleito plena, rasa plenrio plurianual p de algas (farm.) p de capim (farm.) poder aquisitivo poder executivo federal poder executivo poder judicirio poder legislativo poder liberatrio poder pblico poderes polmico polcia cientfica poltica de admisso poltica de rdeas curtas/controle poltica de vendas poltica fiscal poltica monetria poltica nacional de saneamento poltica salarial poltica polticas organizacionais polo de atrao ponderar ponta de estoque ponta de gndola ponto de converso (de ttulos em aes) ponto de equilbrio ponto de equilbrio de caixa

multiemployer plan salary plan birds' eye view; ground plan telefone plant plasticizing machine real-time MIPS platform movable platform offshore rig claimed (not necessarily disputed) to plead pleading full; complete; irreductible full bench; full session; plenary session multiyear kelp powder couch grass powder purchasing power federal executive branch executive branch judiciary branch legislative branch purchasing power public authorities authority controversial police lab hiring policy short-leash policy sales policy fiscal policy monetary policy national sanitation policy wage policy policy organization policies magnet weight (matem.) end-of-line products dump display conversion point break-even point cash break-even point

ponto de venda sales outlet ponto-chave key point pontos-base base points (b.p.) populoso populous por ao ou omisso commission or omission por conseguinte, fica acordado como now, therefore, it is hereby agreed as segue follows por conta prpria (e dos terceiros) por convocao por difference por em risco por encomenda por equiparao a por estarem assim juntos e contratados por exemplo por fora do qual por meio do qual por ordem de por portador por procurao por quem de direito por quem quer que seja poro (naveg.) porcentagem aproximada porcentagem do resultado portador portaria interministerial portaria porte porto de carregamento porto de embarque ps-balano posio atual posio coberta posio comprada posio de caixa posio em aberto posio final (contab.) posio inicial (contab.) for its own acct (and in behalf of others) at the call by difference endanger custom-made; customized; to order by analogy with in witness whereof for one by by behest (at the behest of) messenger (by) by proxy by the authorized party whomever hold more or less percentage (MOLOO) contingency fee bearer; holder joint Ministerial Ordinance ordinance carriage loading port; loadport port of loading; port of embarkation subsequent (in actting) case status covered position bidding position; long position cash position open position closing balance opening balance

posio lanadora posio titular posio vendida posio posicionamento interno de pessoal posicionar posse legtima, mansa e pacfica posse mansa e pacfica posse

short sale bidding position short position; sale position; to sell short; short sale, short selling; selling short standing; position placement take a stand legitimate, peaceable and uncontested possession uncontested title to; quiet possession

investiture; possession; qualification (diretor) posseiro squatter possibilidade jurdica cause of action possuidor em boa-f holder in due course postecipadamente in arreas postecipado in arrear posterior (adj.) afterall posto de atendimento eletrnico (Banco automatic teller machine; automatic 24 horas) teller posto de servio service station posto fbrica at factory posto fiscal tax service office posto no destino free delivered posto teller's booth postulao request potssio potassium potestar por to request permission for pouco antes shortly before poupana a prazo fixo time savings account poupana savings praa praticar todos os atos prticas comerciais enganosas (por) prazo indeterminado prazo de carncia prazo de decadncia prazo de entrega auction; public auction; trading area; venue; marketplace; site to make all appropriate action deceptive business practices with no final term grace period term of loss of procedural right time of deliverytime; lead time

prazo de prescrio prazo de validade da aprovao prazo de vencimento prazo de vigncia

limitation period; prescriptive period term of validity of the approval term term of effectiveness; period of validity

prazo indeterminado unlimited; open-ended prazo para chegada de um navio ao porto lay can de embarque term; time frame; time limit; currency; interval; stated period; appointed day; timing; period introduction high pressure feedwater heaters letter rogatory special judicial order precedents seeking an injunction estoppel; preclusion list price bid price; purchase price dealer-to-dealer asked price strike price constructed export price list price average sale price ask price; sale price aggregate purchase price fair market value net sales price ceiling price weighted average price normal price per unit price price preliminary contract post dated tax return file a ...; tax to file a ... prima facie City Hall (lugar)

prazo prembulo praquecedores de gua de alimentao de alta presso precatria precatrio precedentes preceito cominatrio precluso preo de capa preo de compra preo de cotao entre operadores preo de exerccio (opo) preo de exportao construdo preo de tabela preo de venda mdio preo de venda preo global de compra preo justo de mercado preo lquido de venda preo mximo preo mdio ponderado preo normal preo unitrio preo pr-contrato pr-datado preencher declarao de renda prefacialmente Prefeitura Municipal

Prefeitura preferencial prefixar prego (na Bolsa de Valores) prego prejudicado prejudicar (vb) prejudicial (subst.) (contencioso) prejuzo acumulado prejuzo prejuzos emergentes prejuzos especulativos prejuzos fiscais preliminar de prescrio

local government authority; municipality; prefecture prime to prefix big board; floor; sessions trading floor; trading session; pit; market floor aggrieved; invalid to adversely affect; to jeopardize; to impair; to prejudice; conflict with pre-judgment accrued loss; deficit loss; damage actual damages; compensatory damages consequential losses tax losses; net operating losses (NOL) argument, in preliminary phase of case, that statute of limitations has expired preliminary; preliminary allegations (autor); preliminary arguments (ru) preliminarily refund premium risk premium incentive premise; requisite extrusion press eccentric press press Industrialized Culinary Preparations bulk preparation draw up representative condition precedent to become time-barred lapse; barred; statute of limitation barred by law; the statute has run

preliminares (ao judicial) preliminarmente prmio de reembolso prmio de seguro de crdito prmio premissa prensa de extruso prensa excntrica prensa preparaes culinrias industriais preparao em massa preparar (contas) preposto pr-requisito prescrever prescrio prescrito

Presidncia Presidente do Comit Executivo

Office of the President; presidency president of the executive committee

Presidente

chief executive officer; chairman (bolsa de valores, assemblia, mesa); presiding officer (Cmara, Senado); chief justice (tribunal); president (Executivo); chairman of the board (conselho ou diretoria); chairman of the meeting (mesa)

presidir a reunio presso mxima presses de maiores gastos pressupostos processuais pressupostos prestao alimentcia prestao de assistncia tcnica prestao de contas prestao de fiana prestao de garantias, fianas ou avais prestao do arrendamento prestao jurdica/jurisdicional prestao simblica prestao prestador de servios prestar cauo prestar compromisso prestar contas a prestar fiana (priso) prestar garantias prestar juramento prestar servios de transformao pretenso

to take the Chair maximum pressure spending pressures procedural requisites prerequisites payment of support rendering of technical servicing accounting

assistance;

rendering of surety/guarantee/bond; putting up of bail [tendering of guarantees], sureties or aval guarantees rent payment relief nominal consideration installment; provision (fornecimento) freelance worker; provider; service renderer to post bond (mandato) to affirm; to make affirmation; to swear in to account to to put up bail post bond to swear an oath; take an oath to toll manufactures claim

pretenso preterido pretor pretrio excelso prevaricao preveno de acidentes prevento (Juzo) prever (vb) previdncia privada previdncia social prvio previso previsvel previsto compromisso de preos (JPC) primeira linha (de) primeiro aditivo ao acordo de acionistas primeiro conselho de contribuintes primeiros socorros principal devedor principal pagador princpio da autoridade do vencimento princpio da fonte produtora de renda

so-called passed over justice of the peace supreme federal court malfeasance (in office) accident prevention prevention to set forth; to establish; to provide for pension fund social security preliminary forecasting predictable antecipated (date ... for) price undertaking Class A (bank); first-tier (bank) First Addendum to the Shareholders' Agreement First Council of Taxpayers first aids primary debtor primary obligor early maturity rule source basis

princpio da recepo acceptance doctrine princpio da subsidiariedade principle of subordination princpio de contabilidade geralmente generally accepted accounting principles aceitos princpio de universalidade taxed on worldwide income princpio do contraditrio adversary system princpios contbeis geralmente aceitos princpios contbeis generally accepted accounting principles; good accounting principles accounting principles

priso administrativa

imprisonment ordered by an administrative authority. Strictly, only applies to persons in government who are responsible for monies and who may have diverted funds. Not intended to punish, but to force him to put situation in good order. There are other offenses which, under law, can be punished by this kind of imprisonment.

priso albergue priso domiciliar priso preventiva priso simples privar de privatizao abrangente privatizao privilgio martimo privilgios (clusula) probatrio (adj.) procedncia procedente pro-labore procedimento cautelar procedimento de admisso procedimento sumarssimo procedimentos de praxe procedimentos processamento processar (vb) processo administrativo processo cautelar processo comum processo de admisso processo de arrolamento processo de concordata

goal lodgings; jail lodgings house arrest preventive detention detention deprive of pervasive privatization privatization maritime lien benefits probational provenance valid; logical; justified directors compensation; remuneration provisional proceeding hiring procedure summary proceedings ordinary proceedings course of conduct; procedures further development

officers

to sue; to file a suit; to file a court action; to handle; to hear cases; to pursue prosecution administrative proceedings provisional proceedings standard proceedings hiring process simplified probate proceedings concordata proceedings

processo de conhecimento processo de dispensa de licitao processo de execuo processo do juri processo especial processo falimentar processo fiscal processo gerencial processo judicial Processo n processo ordinrio processo sumrio processo trabalhista processo, processo judicial processos judiciais ou administrativos processual (adj.) processualista procura procurao procurao em causa prpria procurao indeterminada procurador (ou bastante procurador) procurador ad judicia procurador ad negotia procurador da repblica procurador da unio procurador de justia procurador do estado procurador em juzo procurador geral da fazenda nacional

prejudgment phase bidding waiver execution proceedings; enforcement proceedings; execution suit jury proceedings special proceedings bankruptcy proceedings tax claim management process court suit; legal process Case No. cognitive proceeding; proceedings summary proceeding labor suit proceedings, legal proceedings actions or proceedings procedural expert in civil or criminal procedure demand power of attorney; proxy power of attorney with an in rem propriam clause durable power of attorney attorney-in-fact attorney at law attorney in fact federal government attorney public prosecutor public prosecutor state attorney prosecutor attorney-general of the national treasury

regular

procurador geral da repblica (MP federal) attorney-general procurador pblico procurador-geral procuradoria do estado public prosecutor attorney-general state attorney

procuradoria geral da fazenda nacional produo cobrada produo de provas produo em srie produo produto de limpeza domstica produto derivado produto em estoque produto em processo produto falsificado produto final produto intermedirio Produto Interno Bruto (P.I.B.) Produto Nacional Bruto (P.N.B.) produto produtos alimentares produtos com data de validade produtos vendidos produto-tampo proferir professor titular profissional liberal pro labore programa contra pobreza direcionado

Office of Attorney-General National Treasury paid in taking evidence mass production output household cleaning product byproducts standby product WIP knock-off output intermediate goods gross domestic product (GDP) gross national product (GNP) proceeds; item; product; commodity food products dated goods products sold stopgap product

of

the

output;

to hand dow; issue; render (judgment) full professor professional estimated self-employment income targeted antipoverty program

programa de avaliao de mrito merit rating plan programa de computador computer software programa de incentivo de emprego a employment incentive program for minorias minorities programa de publicidade advertising campaign proibir (vb) to prohibit; to bar; to ban projeto de lei legislative bill; bill draft of apportionment; draft of projeto de partilha distribution projeto de preservao conservation project projeto do ... design of the system projeto filantrpico charitable project projeto substituto alternative bill projetos de obras pblicas publics works projects prolatar to hand down; issue; render (judment)

prolegmenos promessa de compra e venda promessa de recompensa promissrio promissria promitente/promissor comprador promitente/promissor vendedor promoo de vendas promoo por antigidade promoo por mrito promoo promotor pblico

preliminary aspects purchase and sale commitment; commitment of purchase and sale compensation commitment promisee note committed purchaser/grantee committed seller/grantor sale promotion promotion by seniority promotion by merit promotion; sweepstakes (1 instncia - MP Estadual) - (Public) Prosecutor; prosecuting attorney

Promotoria de Justia de Acidente de On-the-job Accidents Prosecutor Office Trabalho (PJAT) Promotoria de Justia do Consumidor (PJC) Consumer Prosecutor Office promovente promover promovida promulgar pront. (abrev. de pronturio) pronunciar pronunciar-se propaganda comparativa propaganda enganosa pro soluto (pagamento) pro solvendo (para solver) propina; caixinha proponente proporo proporcional (adj.) proposital; intencional; falta voluntria propsito claimant; plaintiff foster defendant; respondent to enact; issue; hand down; render (judgment) dossier; personnel file to present arguments; to make a statement to appeals to; rule on to position itself; to take a position; to profess; to voice disparating advertising misleading/deceptive advertising settlement to pay kickbacks bidder ratio pro rata; ratable; proportional willful misconduct intention

proposta (em concorrncia) proposta de aquisio de majoritrio proposta de diretoria proposta de incorporao proposta de licitao propriedade industrial propriedade intelectual propriedade legtima propriedade

bid; proposal; quotation controle hostile bid proposal of the board of directors takeover bid response for proposal (RFP) industrial property intellectual property lawful ownership ownership (condio de ser o dono) extension of maturity extension red herring prospectus; prospect (mining) affluent prosecution protein formally registered as an unpaid obligation; protested obligation (ttulo) to demur protest of bill claim to interrupt statute of limitations; motion to toll the statute of limitations to file; docket heads of agreement; memorandum of understanding protocol of merger and justification merger protocol delivery; filing; certificate of filing indicia (s vezes) working evidenciary document final photoplate; maker's plate conclusive evidence

prorrogao de prazo ou vencimento prorrogao prospecto preliminar prospecto prspero prosseguimento protena protestado protestar protesto de ttulo protesto interruptivo de prescrio protocolar; registrar protocolo de entendimento protocolo de incorporao e justificao protocolo de incorporao protocolo prova circunstancial prova de uso (patente) prova documental prova final de fotolito prova inconcussa

provento providncias tomadas provimento proviso de imposto de renda; proviso de contribuio social

profit; gain; yield; result; revenue; wage work performed; preparation approval income tax reserve; social contribution reserve accrual

proviso (dbito) proviso para crditos de liquidao bad debt reserve duvidosa proviso para dvidas duvidosas (pdd) proviso para o imposto de renda provisionar provocar alta ou baixa no mercado prudente prumo (naveg.) publicao especializada publicidade; propaganda publicitrio pblico particular pulverizao purgao (mora)

bad debt provision provision for income tax; accrual for income tax to accrue (ou aplicar o regime de competncia) rig the market (to) conservative lead line trade journal advertising advertising executive private individuals dispersion; dispersal; scattering remedy; late payment (in leasing)

a qualquer ttulo quadra quadrilha quadro de administradores quadro de aviso quadro geral de credores quadro sintico qualificao (crime) qualificao

on any account block illicit cartel criminal group of criminal/netework;

administrative structure bulletin board general list of creditors chart identification; aggravated by ... crime

qualificaes ex-grafia payments? qualificaes gerenciais managerial skills qualquer disposio em contrrio contida anything to the contrary herein neste instrumento quando um grupo de investidores compra uma

quando um grupo de investidores compra uma empresa, em um negcio em grande leveraged buyout parte financiado por emprstimos

quantia depositada pelo investidor, com o call margin corretor, a ttulo de sinal quantia quantias excelentes quarteirizao que integra o presente instrumento como ... quebra de caixa quebra quebrar; entrar em falncia queda (baixa) nos preos queda na procura queima total de estoque queixa (Dir. Proc. Penal) queixa para indenizao por perdas e danos quem de direito querelado querelante quesito (Dir. Proc.) quesito escrito questo (contencioso) questo prejudicial questionar questes constantes na ordem do dia quilmetro rodado sum any overage contingency attached as Exhibit "A" hereto special bonus for cashiers ruin to go belly up drop in prices; fall of prices flagging demand clearance sale complaint suir for damages (or compensation) rightful party the accused complainant question written interrogation dispute preliminary or preparatory action to call into question items of the agenda payment of commission per km.

quinta-feira santa maundy thursday quintal (medida de peso equivalente a 112 lbs.

na Inglaterra, e 110 lbs. nos E.U.A.)

hundredweight unsecured or general (as opposed to privileged) (unsecured liability, unsecured creditor) discharge; release; acquittance drawer; payee drawee payor; drawee surrender; discharge quick ratio interest coverate ratio acid test ratio; quick asset ratio current ratio legal quorum quorum fund quotas unit; allocation listing quotaholder

quirografrio

quitao quitada quitando quitante quitar (vb) quociente absoluto de liquidez quociente de cobertura quociente de liquidez seco quociente de liquidez quorum legal quorum quota de fundo de investimento quota quotao quotista

R&I R.A. raceamento radiofuso sonora ramo de atividade raso raspadinha ratear (vb) rateio ratificao razo (livro) razo de apelao

record and notify (registre-se e intime-se) record and notify (registre-se e autue-se) sale by auction radio sound broad-casting field of activity irreducible scratch-off lotteries to apportion; to earmark apportionment; earmarking; draf of a apportionment; deed of distribution (imob.) ratification ledger reasoning of the appeal

razo final razo pela qual razo social razovel razes de apelante r agravante readmisso reajustamento do rendimento bruto reajustamento reajuste reajuste (de preo) reajuste salarial real Realadores de Sabor realizao; concluso realizar reforma realizvel (adj.) realizvel a curto prazo realizvel a longo prazo reativar reavaliao de valor de mercado reavaliao reavaliar (contab.) reaver posse reaver recada (doena) recartilhadora nacional receita receita de anuidade de associados receita de comercializao receita de vendas a receber receita de vendas receita do estado receita e despesas receita federal receita financeira receita lquida antes dos impostos receita lquida receita operacional lquida receita operacional

final arguments where upon corporate name reasonable statement of the appellant defendant pleader rehiring gross-up gross-up adjustment escalation; restatement salary adjustment actual Flavor enhancing Products consummation to plow ahead with reform accruing; performing short-term receivables noncurrent asse receivables; long-term assets to revive market-value step-up revaluation to revalue to repossess; (n) repossession to recover relapse national "recartilhadora" income; earnings; revenue renewal card fee selling revenue net sales on account sales revenue public revenue receipts and expenditures federal revenue financial income net earnings before tax net earnings net operating income operating income; operational earnings; business receipts

receitas futuras de contribuintes pblicos

future income from public contracts

receitas no operacionais nonoperating revenue recepo acceptance doctrine receptora recipient recibo de depsito obrigatrio do capital receipt of mandatory deposit of the share social capital recibo de sinal receipt of down payment recibo do correio areo airmail receipt recibo postal postal receipt recibo receipt reciprocidade reciprocity; mutuality reciprocidade em saldo mdio compensating balance recproco cross recitals considerandos reclamao (trabalhista) grievance reclamada(o) defendant; respondent reclamante reclamatria recluso recolhido a maior por recolhimento recompra de valores mobilirios recompra reconciliao numrica reconhecer a firma reconhecer; admitir reconhecido em cartrio reconhecido reconhecimento de embarque reconhecimento de prejuzos (contab.) reconhecimento por tempo de servio reconhecimento reconstituio de bens lesados reconstituio de crime reconveno reconvindo claimant; plaintiff; complainant claim confinement; solitary confinement overpaid by payment (of taxes) buyout buyback numerical conciliation certify; notarize (to); signature

legalize

the

agree; acknowledge; to certify; respect (patents); understand notarized touted bill of lading loss recognition service years award certification damages awarded reenactment of a crime counterclaim; cross action; charge back (de valor) counterrespondent

reconvinte recorrente recorrer recorrido(a) recozer (vb) (met.) recrutamento recuperao recuperar-se; reaquecer recurso adesivo recurso de adeso recurso de apelao recurso de revista recurso de uma conta recurso extraordinrio de apelao recurso extraordinrio recurso voluntrio recurso recursos novos recursos remetidos ao exterior recusa (de juiz) recusa de testemunha recusar

counterclaimant appellant; claimant to resort; appeal appellee; respondent to anneal recruitment rebound to pick up steam adhesive appeal; subsidiary appeal cross appeal appeal motion to review; review appeal proceeds extraordinary recourse of appeal extraordinary appeal spontaneous appeal appeal; remedy fresh money outflow disqualification impeachment of witness to recuse oneself; disqualify; decline

rede digital de servios integrados (RDSI) integrated services digital network (ISDN) (telecom.) rede viria network of highways rede net; grid rede de filiais branch network redigir a ata draw up the minutes redondo in good shape (financially) reduo de pessoal downsize reduo do capital circulante reduction - current assets reduo em investimentos investment cutbacks reduo em taxas de juros interest rate relief reduo decrease reduo/desconto no imposto tax abatlement reduzir os custos a um mnimo to slice costs to the bone reduzir reembolsar reembolso de aes diminish; write dow (contabilmente) to repay refund

reembolso de direitos alfandegrios reembolso postal

drawback direct order merchandising/merchant; mail

reembolso reemprstimo reescalonamento reestruturao re-exame (tribunal) refeitrio referendo referir-se refiladeira reflexos rele coletora de guas pluviais reforar garantia reforo de capital reforo de garantia reforma (de sentena) reforma agrria reforma reformar deciso reformar sentena reformar uma letra reformar regio do ABC regio regime de caixa regime de competncia (crditos) regime de comunho de bens regime de comunho parcial de bens regime de comunho total de bens regime de condomnio aberto regime de parceria regime de separao de bens regime de State global

refund; reimbursement; recourse; chargeback relending

repayment;

rescheduling; retiming of payments restructuring; capital reconstruction ex officio review cafeteria approved refer to reseizer effects thereof; repercussions storm water system to reinforce a guarantee cash injection additional guarantee reversal; renewal farm reform rebuilding; renovation; refurbishing to reverse decision reverse a judgment; overturn renew a bill (to) set aside (contencioso) satellite cities of SA, SBC and SC circuit cash basis accrual basis community property ruling partial property ruling universal property ruling open-end condominium fund partnership basis separate property ruling turnkey

regime

registrado impetrado registrar queixa registrar um contrato registrar registro de imveis registro de patente registro de pessoa jurdica registro de pessoal registro de produtos no Ministrio da product registration at Ministry of Health Sade registro no conselho regional de farmcia pharmacy registry accounting council (CRF) registro no conselho regional de qumica regional chemical (CRQ) registration registro simplificado/resumido registro registros/extratos bancrios regras contbeis pormenorizadas regresso regulamento(s) regular (adj.) regularidade regularizao (documentos) reincidente reintegrao de posse reintegrao no emprego reintegrao reipersecutrio reiterao reivindicao reivindicar rejeio de carga rejeitado; recusado rejeitar a petio inicial rejeitar uma ao relaes com empregados relaes com o pessoal council CRQ

system; ruling; tax arrangement (legal) respondent judge to press charges to draw up a contract to record real estate registry recordation corporate registry personnel records

regime

(fiscal);

short form registration statement enrollment; record bank records detailed accounting principles recourse regulations; enabling legislation; rules routine good standing; regular standing perfection; regularization recidivist; repeater repossession rehiring to the position readmittance; replenishment in rem reiteration claim; demand to indicate; uphold; maintain; defend load shedding to be turned down to dismiss the complaint dismiss in action; to dismiss a suit or claim employee relations personnel relations

relaes intergrupais relaes no trabalho relaes trabalhistas relator (juiz) relator relatrio com proposta de poltica relatrio da administrao relatrio da diretoria relatrio de auditoria relatrio de instruo relatrio descritivo relatrio oficial do governo relatrio provisrio relevncia relevante (adj.) remarcaes remessa ao exterior remessa de rendimentos remessa ex-ofcio remisso de hipoteca remisso remitir uma hipoteca remoo (de ao) remunerao indireta remunerao total remunerao remunerar renda de bilheteria renda de pessoa fsica e jurdica renda fixa renda nacional renda operacional renda per capita renda render rendimento lquido rendimento nominal rendimento por hora

intergroup relations job relations labor relations reporting judge; judge who wrote the opinion reporter green paper management report executive board report due diligence report substantiated report specifications white paper interim report materiality material; substantial markups offshore remittances remittances of income remittitur of record (= remessa de ofcio) mortgage release in default; in arrears to release a mortgage transfer fringe benefits total compensation consideration; remuneration; pay; wages; compensation; recompense; accrue (interest); yield; fees to compensate box office revenue persona & business income fixed income national revenue operating income per capita income income; earnings; revenue yield net earnings face valuation output per hour

rendimento

efficiency (mquina); profit; income; return (capital); yield (ttulos); output (industrial production) saving account earnings

rendimentos da caderneta de poupana rendimentos recebidos por

proceeds received by income (not earnings), esp. as in rendimentos statements; revenues renegado; exceo renegate renovao de autorizao de outorga de renewal of the authorizatin for "aval" aval guarantee renovao renovar o estoque rentabilidade rentvel (adj.) renncia ao direito de imunidade renncia (autorizao de transporte de mercadoria renewal; maintenance (seguros) restock (to) earning power; profitability profitable waiver of immunity

em navio que no seja de bandeira waiver; rejection; renouncement nacional) renncia relinquishment; resignation waiver (direito); renouncement (cargo);

expressly waives the benefit of order renuncia expressamente ao benefcio de (refers to sueable sequence based on ordem who signed the document first, when more than one signature appeals)

renunciar repactuar reparao judicial reparao repartio pblica repartio repassar repasse repatriamento

to waive; resign; relinquish; to forgo renegotiate; refinance; refund relief redress public agency; government agency department; office; sharing onlend; pass on (custos) onlending; repass repatriation

repetio de indbito

undue payment; double payment in error; claim for refund of undue payment additional PIS (5% of income tax) paid by service companies rebuttal; reply; plaintiff's reply

repique (PIS) rplica (autor)

rplica (Dir. Proc. Penal)

reply; prosecutor's rebuttal; claim (plaintiff); counterclaim or answer (defendant); replication (palintiff); rejoinder (defendant) repurchase agreement admonishment agency; sales office agency; complaint; formal complaint principal agent constitute all shares selon standing petitioner; claimant file for brankruptcy (to) to file for defendant; respondent application; request; formal petition; motion requisition of personnel qualification; requirement reformulation legally terminated to terminate termination; rescission reserving the same powers for himself loan loss reserve capital reserve doubtful credit reserves conditional sale agreement; retention surplus reserve

repos repreenso; reprimenda representao comercial representao; agenciamento representada representante representativas da totalidade das aes repristinao reputao requerente requerer falncia requerer requerido requerimento requisio de pessoal requisito rescalonamento rescindir de pleno direito rescindir resciso reserva com reservas de iguais para si reserva contra crditos duvidosos reserva de capital reserva de credores duvidosos reserva de domnio; consrcio reserva de lucros no distribudos

title

reserva de lucros capital gains; profit reserve reserva de reavaliao do ativo fixo appraisal surplus reserva de seguro self-insurance reserva especial de capital special capital reserve reserva legal estatutria statutory legal reserve reserva legal legal reserve reserva livre free surplus reserva para manuteno de capital de reserve for maintenance of working giro capital reserva; ajuda de custo; abono (falta) reservas de capital reservas de lucro ou prejuzos a realizar reservas resgatar resgate acelerado resgate resguardar resduo inflacionrio resilio resilir resistncia a mudana resolver respeito responder pela evico allowance; approval of absence; cost alowance capital reserves reserver for realizable profits or losses adjoining protected lands to redeem; call for redemption (to) callable redemption; retrieval to hold harmless (against) vestigial past inflation termination to terminate resistance to change to rescind compliance with means that buyer can claim against seller, if merchandise or property purchased turns out not to be as represented contingent liability liability for damages civil liability; tort contingent liability joint and concurrent liability

responsabilidade aleatria/condicional responsabilidade aquiliana responsabilidade civil responsabilidade condicional responsabilidade conjunta e solidria

responsabilidade criminal criminal liability responsabilidade cumulativa accrued liability responsabilidade de linha line responsibility responsabilidade de mero favor liability without cause responsabilidade fiscal/imposto de renda tax liability devido responsabilidade funcional malpractice liability responsabilidade indireta vicarious liability

responsabilidade individual responsabilidade objetiva responsabilidade patrimonial responsabilidade penal responsabilidade por responsabilidade regressiva ou subsidiria

several liability strict liability personal liability criminal liability accountability subsidiary liability

responsabilidade solidria joint liability responsabilidade liability responsvel administrativo exempt employee responsvel autorizado authorized officer responsvel pelo nus do imposto de income tax paid by renda responsvel ressalva ressalvado que ressarcimento accountable (to be held); individual responsible; person in charge proviso; erratum qualification; reservation;

provided that; except that; unless reimbursement; indemnification; recovery; compensation

ressarcir indemnity restaurao de estradas road renovation restaurao de patente ou pedido de reinstatement of patent application or of patente patent restaurante cafeteria restituio de imposto tax refund restituio de renda tax rebate restituio refund restrio restraint restries regulamentares regulatory constraints resultado antes da correo monetria resultado da correo monetria resultado de equivalncia patrimonial resultado do exerccio parcial resultado do exerccio resultado financeiro lquido resultado financeiro resultado lquido do exerccio resultado lquido por ao resultado no operacional results before monetary adjustment monetary adjustment results equity accounting results partial year results result net financial results financial results net results at year-end net results per share nonoperating results

resultado operacional resultados acumulados resultados de exerccios futuros resultados do exerccio final resumo (patente) resumo de termos resvalar retaguarda reteno de imposto na fonte reteno retenes contratuais reter (pagamento) retido retificao de declarao de renda retificao retirada retirar retirar da lista reti-ratificado retomada retomar retornar (autos) retorno de chamada (telecom.) retorno de investimento retorno do capital inicial retorno sobre o ativo total retorno retratao; desativao da demanda retroalimentao de informaes retroativamente datado retrocesso retroprojetor ru primrio ru reunio a portas fechadas reunio de famlia reunio extraordinria reunio ordinria reunio

operating income accrued results deferred income results at year-end abstract term sheet to slip; slide; glide; skid back office withholding income tax withholding contract withholdings to withhold rectitude amended return rectification; correction; offset withdrawal; borrowing to withdraw (documento); to draw to delist rectified and ratified resumption to resume to remand call return flowback payoff return on capital repatriation (of capital); return (on investment) disclaimer; sluggish demand; withdrawal feedback backdated retroassignment overhead projector first-time offender defendant private meeting family reunification; to reunify nuclear family; chain migration extraordinary meeting ordinary (annual) meeting meeting

reunir revalorizao monetria revelao revelar informao revelia revenda revendedor reverso de reservas reverso reverso da incorporao reverter a reverter em benefcio de revertido revestimento revisado reviso revista da propriedade industrial revista forense revogar (vb) risco contra terceiros riscos de mercado rito (Dir. Proc.) RNE roaming (telecom.) rodas giratrias rodzio de plantaes rolagem (dvida) romaneio (lista p/ as autoridades aduaneiras) rombo rompimento rotao de capital rotao de contas a receber rotao de funo rotao de pessoal rotao de turnos rotear uma chamada (telecom.) roteiro rotinas de pessoal rubrica

to call together currency revaluation disclosure import information to default judgment; in contumacy; in absentia; judgment by default resole dealer reversion of reserves write-back; write-off demerger to accrue to to inure to the benefit of recovered (securities) coating revised review; revision Industrial Property Review court review repeal; set aside (contencioso) third party risk market risks sequence alien's registration card roaming rotary wheels crop diversification; crop rotation rollover; rollover debt packing list; shipping list deficit; deficiency breach; tear (naveg.) capital turnover accounts receivable turnover job rotation turnover rotation of shifts route a call checklist personnel routines item; caption; heading; section; initial

rubricada rubricar (vb)

initialed initial

S.A. S.A.R. S.M. Britnico sabo em p sacado sacador sacar (cheque) sacrifcio (ativos) sadio; estvel sagrado

corporation stock acquisition rights Her Britannic Majesty powder soap; laundry detergent (ARI) payor; drawee (letra de cmbio); drawee drawer (letra de cmbio); issuer; payee to cash; to draw sale sound sacrosanct; hallowed

saibam tantos quantos esta virem ou to all whom these presents shall come or interessarem may concern, know that saibam tantos quantos esta virem que sada de recursos sada sala de despachos sala(s) salrio de benefcio know all men by these presents that outflow withdrawal; sailing (navio) judges chamber suite(s) the wage on which calculation of Social Security benefits is based under Decree No. 83080/79 wage which is the basis for application of the % of Social Security contribution education allowance family allowance net salary; take home payment monthly salary minimum wage money/nominal wage contractual wage

salrio de contribuio salrio educao salrio famlia salrio lquido salrio mensal salrio mnimo salrio nominal salrio por empreitada

salrio por hora salrio substituio salrio utilidade salrio salrios a pagar salrios bsicos salrios vencidos e vincendos saldar (vb) saldo (de conta) disponvel saldo a favor saldo comercial positivo saldo compensado saldo credor saldo de conta saldo devedor

hourly rate replacement salary wages or salary paid in kind rather than in cash; fringe benefits salary; wage wages payable base wages salaries due and coming due to liquidate; to settle (a debt) cash on hand credit balance trade surplus offset balance credit balance balance debit balance; outstanding balance

saldo disponvel undrawn balance saldo mdio compensated balance saldo remanescente outstanding balance saldo balance saldos arrears salvaguarda countervailing duty (GATT) salvaguardar to hold harmless against salvaguardas safeguards salvo especificao em contrrio aqui excepted as specified herein contida to the best of one's knowledge (and belief); at the best knowledgment; to the best of s.o. knowledge except to the extent unless to correct; to remedy (a default) cash reconciliation remedy to clean up the economy to render an interlocutory decision in the case overdraft cash draft

salvo melhor juzo salvo na medida em que salvo se sanar saneamento de meio circulante saneamento sanear a economia sanear um feito

saque a descoberto saque vista saque emitido com vencimento superior a long draft 60 dias de vista

saque satisfazer saudoso se for o caso secretaria da justia e defesa da cidadania

drawdown (emprstimo); withdrawal; draft (papis); to cash (cheque); drawing to meet late as the case may be justice and citizenship defense office

secretaria da receita federal federal income office secretaria de estado dos negcios da state treasury affairs fazenda secretaria de poltica de informtica e automao secretaria de segurana pblica secretaria do estado dos negcios da justia secretaria do tribunal secretaria especial de informtica secretaria nacional de comunicaes secretaria para assuntos da Casa Civil secretaria secretrio(a) securitrio securitizao sede e foro sede sediada em So Paulo sediado seguimento seguintes (e) seguir o mesmo caminho segunda (2) via segundo turno (eleies) segurador segurana segurar preo seguro contra greves informatics and automation policy office public security office state office for justice affairs secretary of the court special informatics office Brazilian Communications Office civilian household office; bureau secretary (reunio ou assemblia); officer insurance broker; pertains to insurance securitization; collaterization demonetization;

jurisdiction headquarters; principal place of business; head office; seat to be based in So Paulo with principal place of business; headquartered continuance et seq. to go the same way second copy runoff elections underwriter security; safety peg (vb) a price insurance against strikes

seguro de pessoal seguro de ramos elementares seguro de responsabilidade profissional seguro de vida seguro desemprego seguro imobilirio seguro seguro-desempenho seguro-fiana seguro-garantia seguro sade seguros a pagar seguros a vencer seguros contra terceiros seleo de pessoal seleo selecionar jurados sem causa sem efeito sem fins lucrativos (adj.) sem justificao razovel (adj.) sem nmero sem prejuzo ao acima exposto

personnel insurance casualty insurance professional liability insurance life insurance unemployment insurance title insurance assurance; insurance performance bond performance bond; legal insurance performance bond; performance guarantee; guarantee insurance health insurance insurance payable maturing insurance payments liability insurance selection of personnel gleaning to empanel a jury unjustified void nonprofit unreasonable unnumbered without derogating from the foregoing

sem prejuzo das outras multas cabveis

means that a fine or penalty is provide for in the contract but other penalties may be levied by law or other authority

sem se restringir ao acima exposto sem soluo de continuidade semestralmente vencidos semestre semovente semoventes sempre porm sempre que possvel

without limiting the foregoing without interruption semi-annnualy; semi-annually in arrears (means paid, as interest, for the 6 months already passed) half; semester livestock animals; livestock but always affordable basis (on an ...)

sempre que senado seno vejamos sendo certo que sendo desconsiderados senha senhor e legtimo possuidor senhor presidente senhor senhora e legtima possuidora senhora presidente sensoriamento sentena absolutria sentena arbitral sentena condenatria sentena de impronncia sentena de pronncia sentena declaratria sentena judicial sentena normativa sentena transitada em julgado sentena

whenever upper houseupper house; senate hence, in this regard it being understood that no account being taken PIN (personal identification number) lawful owner and holder Mr. Chairman owner; proprietor proprietor and lawful owner Madam Chairman sensory acquittal arbitration award sentence to condemn; award-making decision; condemnation sentence refusal to indict indictment declaratory judgment court decision ruling jugment made final and unappealable court decision; decision removal severally judgment; verdict;

separao separadamente separar os "LEC's" dos "TOLL CARRIER's" unbundled network elements (telecom.) impounding (bens); seizure (bens); attachment (bens); hijacking (plane); sequestration to be carried to be pegged to to be audited to be summoned to be contrived to be dismissed of a post to be dismissed from a post to be widespread to carve at the joint

seqestro ser aprovada ser atrelada ser auditada/auditorada ser convocado ser criado ser destitudo do cargo ser destitudo, demitido ser generalizado ser incisivo

ser inserido ser liberado ser o presidente da mesa ser parte do contrato ser procedente ser rejeitada ser responsabilizado ser responsvel perante ... ser responsvel ser taxado serra circular para madeira com motor serra circular para metais (anodos) na prensa de extruso serra mecnica serto servente de obras serventia servio de consultoria servio de dvida servio de radiochamada alocao de aparelho receptor servio diligente servio externo servio mdico servio personalizado servio prestado servios a terceiros

to be placed in the agenda to be loosened to be chairman to be party to the agreement to be valid to be defeated; to be voted dow to hold responsible to be liable to to be liable to be taxed circular saw for wood with motor

circular saw for metals (anodes) in extrusion press mecanical saw arid outback construction worker usefulness consultancy service debt service/servicing mediante paging service standard of care (positivo); servitude (negativo) field service health service customized service service rendered services to third parties

servios avanados de chamada (telecom.) enhanced calling services servios de consultoria empresarial servios de consultoria servios de vigilncia servios internacionais servios nacionais servios pessoais servios pblicos servido servido de uso business advisory services the consulting security guard services international services domestic services personal services utilities; civil service easement (positive); right servitude (negative) easement

of

way;

servidor de compartilhamento de arquivo servidor de emulao servidor pblico servidor sesso de (em) sesso de lavratura de testamento sesso pblica sesso sesso/audincia reservada sesso; srie de assemblias setor imobilirio setor privado setor siderurgia sigilo sigiloso sigla signatrio simblica de cmbio simblico (adj.) similar (produto) simulao sinal distintivo da sociedade sinal distintivo licenciado sinal distintivo sinal sindicalistas sindicalizado sindicncia sindicato da classe Sindicato das Agncias de Propaganda sindicato de ambulantes/vendedores sindicato de empregados sindicato de trabalhadores

file sharing server gateway server civil servant civil servant; functionary; government employee on will execution ceremony open court sitting; session (uma srie de assemblias) closed-door session; closed-door hearing session housing industry private sector business steel metallurgy confidentiality; nondisclosure; secrets (s vezes) classified acronym signatory symbolic operation of exchange; token exchange transaction token counterpart sham (transaction) corporate identifier licensed identifier identifier (marcas) earning money; down-payment; deposit union members unionized inquiry class union Advertising Agencies Union association of vendors Labor Union Labor Union trade

Sindicato dos Trabalhadores nas Indstrias Metalrgicas, Mecnicas e de Material Eltrico sindicato sndico sinistrado (adj.) sinistro sntese sistema de Bypass dos turbogeradores sistema de caixa Sistema de Compensao Europeu sistema de compensao sistema de comunicao entre os bancos sistema de informaes gerenciais sistema de negociao sistema de partidas dobradas sistema nico sisudo situao comercial situao do caso situao financeira situao patrimonial situao regular situao sob a forma UEPS(*) sob censura sob compromisso sob encomenda sob medida Metalurgical, Mechanical and Electrical Material Manufacturer Workers Union union; syndicate receiver (depositrio); bankruptcy trustee; trustee (falncia); receivermanager (falncia); sequestrator injured; damaged loss; occurrence; accident; casualty summary turbine bypass system (on a) cash basis Euro-Clear System clearance system swift management information system trading/dealing system double-entry account centralized system judicious business condition status of the case financial condition equity position; net worth; financial standing in good standing status; location; circumstance on a last-in first-out basis (inventories) guardedly; cautionsly; circumspectly under affirmation; under oath custom-made (adj.); to order to order

judgment by default, nihil dicit (on penalty of being considered to have sob pena de confisso quanto matria de confessed to a matter or fact, or to fato having committed the offense or to have acknowledged some allegation as true)

sob pena de confisso

under penalty of confession of judgment

sob qualquer pretexto on any pretext sob trfico de influncia/enriquecimento for graft; influence peddling ilcito sobejar sobras de campanha sobras sobreestadia sobreloja sobremesas sobressalente to overabound; to be superfluous unexpected campaign funds unsubscribed shares; unsold shares demurrage mezzanine desserts spare part (peas)

sobrestamento de qualquer andamento that no action has been taken in any of dos casos the presently existing cases sobrestar sobretaxa scia-gerente sociedade afiliada sociedade annima sociedade civil sociedade coligada sociedade corretora sociedade de capital aberto sociedade de capital fechado sociedade de capital e indstria sociedade de capital fechado sociedade de comando to halt surtax; surcharge managing partner affiliate company joint-stock company civil company associate company brokerage company; securities brokerage house publicly-held company closed corporation working partnership; capital and industry partnership; capital and working partnership closely-held company leading company firm;

sociedade de economia mista sociedade de fato (casamento) sociedade de participao sociedade de pessoas sociedade decadente sociedade em comandita por aes sociedade em comandita simples sociedade em conta de participao sociedade em nome coletivo sociedade fantasma sociedade fechada de investimento (USA)

mixed-capital company; controlled company common-law marriage venture capital company

government-

unilimited liability partnership decaying society limited partnership with share capital limited partnership special partnership; unincorporated joint venture general partnership dummy corporation closed-end funds

sociedade inoperante dormant company sociedade por quotas de responsabilidade "limitada" company; Brazilian limited limitada liability company sociedade resseguradora coinsurance company sociedade sem personalidade jurdica sociedade societrio (adj.) scio comanditado scio comanditrio scio de indstria scio inoperante scio majoritrio scio oculto scio ostensivo scio pessoa fsica scio pessoa jurdica scio principal scio scio-fundador scio-gerente scios participantes socorrer sofisticado sofrer novas redues unincorporated organization company; society; partnership corporate general partner; acting partner limited partner working partner dormant company majority shareholder silent partner ostensible (apparent) partner individual quotaholder corporate quotaholder senior partner quotaholder; partner; member (clube) incorporator managing partner equity partners to redress; to bail out advanced to be pared even further

software de encaminhamento de rede software de prateleira software do sistema (telecom.)

routing software off-the-shelf software

de

comutao

switched system software

solicitao do corretor para que o investidor complete o depsito prvio margin call solicitao request; demand solidariamente responsvel to assume joint liability solidariedade joint liability; solidarity solidrio joint liability/responsibility soluo de problemas problem solving solues no convencionais workaround solvncia creditworthiness; solvency som ambiente background music soma lquida e certa sum certaim soma total total sum soma sum sondagem boring sonegao fiscal tax evasion; dodging sonegao evasion; understatement sonegar impostos dodge taxes; evade taxes (to) soprador blower soro de leite whey sorteio de prmios prize raffle Sr. Presidente Mr. Chairman Sra. Presidente Madam Chairman sub chefe deputy head subarrendamentos subleases subconjunto subassembly subcontratao hive-off subcontratar to hive off; to subcontrac subdelegao delegation subjacente underlying (agreement) submeter relatrio a file report with submeter refer to subordinao hierrquica subordinado subornar suborno sub-procuradoria subordination within an administrative hierarchy, or administrative subordination (labor law) dowline to bribe; pay off payoff; bribery; bribe deputy-attorney's office

subscrever subscrio subscrito subseqentes modificaes subsidiar (vb) subsidiria integral subsidiria subsdio subsistncia (declaraes e garantias) subsistir substabelecer poderes substabelecer substabelecimento substituto (adj.) subveno subvencionado subvencionar (vb) subvenes oramentrias sucata de ao (met.) sucata de ferro e ao (met.) sucatear (vb) sucesso fiscal

to approve; endorse; subscribe for subscription; underwriting subscribed as amended to subsidize wholly-owned subsidiary subsidiary background information; subsidy survival to exist; remain; endure; survive subgrant powers (to) to delegate delegation of powers; substitution acting; alternate subsidy subsidized to subsidize budget grant steel scrap ferrous scrap to undermine; to sap succession tax "tax sucession" (but first explain what it is - creditors of a company that has been bought out are entitled to go after their credits by resorting to the new company owners. general succession succession outcome of the claim loss of suit main branch dutiable victim term sheet resum; abstrat; table of contents

sucesso tributria

sucesso universal sucesso sucesso do pedido sucumbncia sucursal sujeito taxao sujeito passivo sumrio de principais termos (St. Exch.) sumrio

sumarssima smula superao superar supervit comercial supervit oramentrio supervit superfaturamento superficirio superintendente superintender superior a Superior Tribunal de Justia Superior Tribunal Militar supervenincia passiva superveniente supervisor de fbrica suplementos suplente suplicado suplicante supor suportar (peso) suporte de deciso suporte fsico suporte; apoio suposto supra Supremo Tribunal Federal suprimir surpreender sursis surto; fase suspeio (de um juiz) suspeito (Dir. Proc. Penal) suspender

summary proceeding precedent precedent to weather trade surplus (to pile up) budgetary surplus surplus overpricing tenant supervisory boardmember to direct in excess of; greater than Superior Court of Justice superior military court undisclosed liability new (sometimes) foreman supplements deputy; alternate; substitute respondent petitioner to assum to bear decision support physical medium bulwark purported above federal supreme court; supreme court (USA) to delete to startle suspension of sentence bout; soaring; onset; outbreak recusation suspect to be adjourned; to stop payment (cheque)

suspensa (reunio, assemblia)

adjourned (usada para perodos mais longos, como por exemplo, de um dia para outro); recessed (usada para um curto perodo de tempo, por exemplo, para lavratura de ata) glutannic acid suspension supression of actions continuance; adjournment (reunio) stop payment suspension of protest stay; injunction to halt; suspend; stay; arrest oral argument assert against to maintain; to assert; to uphold; to underpin

suspenso de cido glutmico suspenso de instncia suspenso sustao de cheque sustao de protesto sustao sustar sustentao oral sustentar contra sustentar; apoiar (vb)

pases asiticos Asian-style growth rates tabela de incidncia do IPI table of IPI tax rates tabela progressiva graduated rate tabela tariff tabelio notary public tablita deflationary factor talude floodbanks tamanho / volume das taxas / tarifas bulk rates (telecom.) tambores drums tanque com agitador para fluxo, em inox tanque de ao tanque de coliso a r (naveg.) tanque de coliso avante (naveg.) tanque de lastro (naveg.) tanque de terra tanque em polipropileno tapar o sol com a peneira tarefas; atribuies tank with agitator for flow, stainless steel tank after-hold forward-hold ballast tank shoretank polypropilene tank to deny bad news assignments

Tarifa Aduaneira do Brasil (TAB) Braziliam Customs Tariff tarifa alfandegria duty tarifa de manuteno maintenance fee tarifa para o servio de acesso comutado switched acess rate (telecom.) tarifa uniforme standard rate tarifao price hike tarifas aduaneiras customer charges tarifas alfandegrias custom duty tarugadeira viser taxa vista taxa administrada taxa aduaneira taxa cambial taxa consular taxa de acesso a central de comutao (telecom.) taxa de adeso taxa de arquivamento taxa de captao taxa de cobrana taxa de compresso (compresso de dados no enlace entre ERB e CCC) (telecom.) taxa de compromisso taxa de convenincia taxa de crescimento taxa de expediente taxa de juros taxa de licena taxa de melhoria de portos taxa de perda de fregus taxa de permanncia taxa de remunerao taxa de renovao da Marinha Mercante taxa de sobrestadia (navios) taxa do dia taxa do imposto de renda taxa horria Taxa Interbancria de Londres Taxa Interna de Retorno (TIR) taxa judiciria Taxa Libor spot rate; demande rate (exchange) managed/official rate duty exchange rate consular fee switched acess rate commitment fee registration fee offer rate collection tax

bulk rates facility fee convenience rate rate of growth handling charge interest rate license fee port improvement fee churn rate maintenance fee yield rate merchant marine renovation fee demurrage fee spot rate income tax rate hourly fee libor internal rate of return judicial free libor

taxa limite taxa preferencial taxa registrada taxa sobre estadia taxa taxao taxar taxas de servios pblicos tcnico de contabilidade telefonia telegrama televiso por assinatura telex chaveado telex cifrado tm entre si justo e contratado tem seu sucesso j comprovado temerrio temperamento tempestividade de recurso tempestividade tempo de casa tempo de conversao tempo de execuo tempo hbil tempo inoperante tempo opervel

ceiling rate prime rate official rate demurrage price; charge; fee; rate dutiability to levy (taxes); to assets assessments utility accounting officer telephone services cable; telegram pay television key/tested telex tested telex witness; in witness whereof to have a proven record spurious temperance timeliness of an appeal timeliness; seasonably; timely; timeliness of ann appeal time on the job air time early watch service system within the legal time frame downtime uptime

tempo previsto para carregamento (E.T.C.) E.T.C. (estimated time of cargo) tempo previsto para chegada (E.T.A.) tempo previsto para partida (E.T.D.) tempo previsto para zarpar (E.T.S.) temporrio tendncia tenho dito tenor tenso teoreticamente teoria da aparncia teoria do gio ter conhecimento E.T.A. (estimated time of arrival) E.T.D. (estimated time of departure) E.T.S. (estimated time of saling) transient trend I rest my case ... term stress conceibably apparent authority doctrine agio theory of interest cognizant of all terms ...

ter direito a ter xito com a reforma ter f pblica ter fins lucrativos ter vista (de processos) terceirizao terceiros no relacionados terceiros terminar (sent. tempo) trmino; expirao termo de abertura termo de acordo extrajudicial termo de acordo termo de anuncia termo de aprovao termo de audincia termo de entrega de obra termo de fechamento termo de iseno de responsabilidade termo de posse termo de responsabilidade

to be entitled to to make a go of a reform to have full faith and credit operate for profit to request the case records examination outsourcing; subcontracting unrelated thir parties third parties to expire expiration (contrato) instrument of opening out-of-court settlement settlement agreement

for

instrument of agreement; instrument of consent; instrument of concurrence instrument of approval transcript of hearing work delivery instrument instrument of closing disclaimer instrument of investiture liability commitment; acceptance of liability declaration of

termo instrument; duration termos de aprovao termos of approval terreno quitado discharged land terrenos plots tese acadmica dissertation tesoura para cortar solda em barra extra scissors for cutting extra pure bar pura welding tesouraria treasury testa de ferro straw man; fronting company testada dividing line with the street testador testator; bequeather testamenteiro executioner; executor teste de aptido aptitute test teste de inteligncia intelligence test testemunha apresentada witness in person testemunha de acusao witness for the prosecution testemunha de defesa witness for the defense testemunha instrumentria witness by proxy

testemunha ocular testemunhar (vb) testemunho testes de comissionamento testes de desempenho testes de personalidade testes psicolgicos teto mximo permitido txtil no entrelaado timbre de escritrio tipicidade tipificar tipo de documento contratual tirar de letra tirar o mato, limpar, expulgar titular de domnio titular titularidade integral titularidade ttulo (patente) ttulo a curto prazo ttulo a longo prazo ttulo a pagar (bancos) ttulo a receber ttulo ao par ttulo ao portador ttulo aquisitivo ttulo bom e negocivel ttulo bom e vlido ttulo cambial ttulo cambirio ttulo caucionado ttulo conversvel em aes ttulo da dvida externa brasileira

eye witness testify testimony comissioning test performance tests personality tests psychological tests ceilings nonwoven letterhead typicity (means the perfect correspondence between the conduct of the agent and the conduct described by law) to deem; to exist type of contractual document to sail through to weed out with/holding title to holder; owner; full professor (univ.); holder of an account (conta) fee simple ownership (= direito de propriedade); holding; fee property certificate; heading; note; security; bill; bond short-term note long-term bond note payable bill receivable par bond bearer instrument deed of title good and marketable title good and marketable title (posse); good and negotiable instrument (obrigao) negotiable instrument exchange draft escrowed security convertible bond deposit facility agreement (DFA)

ttulo de crdito ttulo de dvida lquido e certo ttulo de dvida pblica; ttulo pblico ttulo de dvida ttulo de habilitao ttulo de propriedade ttulo de renda fixa ttulo de renda varivel ttulo do cargo ttulo do tesouro ttulo executivo judicial ttulo executivo ttulo executrio ttulo honorfico ttulo mltiplo ttulo negocivel ttulo patrimonial

instrument of credit; market security; bond; security net and certain/accurate instrument of indebtedness government bond instrument of indebtedness professional license deed of property fixed-income security; bill and bonds of fixed return; non-indexed securities variable-income security job title exchequer bill judicial execution instrument execution instrument; collective document collective document joint honors multiple share certificate negotiable instrument membership; membership share (stock exchange) membership share government bond single stock certificate university degree corporate senior securities consolidated bonds convertible bonds debt securities

ttulo proprietrio ttulo pblico ttulo singular ttulo universitrio ttulos com prefncia na liqidao ttulos consolidados ttulos conversveis ttulos de dvida pblica ttulos detidos em nome do corretor, em vez do nome do investidor street name ttulos diferidos deferred bonds ttulos e valores mobilirios equity; bond and note ttulos em carteira portfolio ttulos endossados endorsed bonds ttulos federais ttulos garantidos ttulos negociveis ttulos nominativos ttulos pblicos

federal bonds; government bonds secured notes negiatiable instruments registered securities government bonds

ttulos sem vencimento tocar todo tolerncia tolerar tomada de deciso tomada de preos tomador de crdito tomador tomar posse tomar uma atitude tombado

continued bonds to devolve upon (succession) each such forbearance; waiver; allowance to waive; forbear decision making price survey applicant for the credit borrower; insured (de seguro) to take office to bite the bullet certified as a historic structure; listed (as a landenark) act by which property is preserved as a historical site or having cultural value to designate a landemark; to list short ton; net ton (S.T.) L.T. (longo ton, gross ton) Metric ton (M.T.) bullet points stainless tap power lathe lathe moral turpitude derrick pylon total applications total sources total assets total liabilities overall amount entire agreement salaried worker (as opposed to worker on commission) independent contractor; self-employed worker freelance worker manual worker fiel stabb working every other saturday

tombamento tombar tonelada curta (907,2 kg - S.T.) tonelada longa (1.016 kg - L.T.) tonelada mtrica (1.000 kg - M.T.) tpicos torneira de inox torno mecnico torno torpeza torre de sondagem ou perfurao torre total das aplicaes total das origens total do ativo total do passivo total listado totalidade do avenado trabalhador assalariado trabalhador autnomo trabalhador avulso trabalhador braal trabalhadores externos trabalho alternado aos sbados

trabalho em equipe trabalho trabalhos forados trao traos de personalidade tradio cadastral tradio traduo gratuita traduo livre traduo tradutor juramentado trfico de drogas trfico de influncia trfico de informaes tramitao trmite transao a termo transao de boa-f transao entre partes independentes transao transacionar transaes imobilirias transbordo transferncia de chamada (telecom.) transferncia de fundos a descoberto transferncia eletrnica de fundos transferncia transferir propriedade transformador para solda transformador retificador transgresso voluntria transgressor transigncia transigente transigir transitar em julgado trnsito em julgado

team work task hard work drive character traits recorded history tradition; delivery free translation free translation translation official/certified translator drug trafficking influence peddling peddling handling; development; procedure progress hedging transaction arm's length transaction arm's length transaction settlement; business; compromise to trade conveyancing transhipment call forwarding overdraft wired funds transfer to pass title transformer for welding rectifier transformer wilful misconduct tortfeasor; wrongdoer compromise compromising party to compromise; to come agreement; to waive become final and unappellable res judicata

to

an

transitou em julgado transmisso transmitido (bem imvel) transparncia transparente transponder transportado (de uma folha para outra) transportador transportar um saldo transporte transporte areo transporte ferrovirio transporte gratuito transporte martimo trasladado em seguida traslado tratado de bitributao trataviva amigvel tratativa de acordo tratativa; acerto tratar; abordar travar travessa trazer treinar trefila trefila com 2 velocidades - p/ bobinar carretis de 20 kg. (esta parada) trefila manual trefiladeira modelo ... trefiladeira nacional trgua de preos treinamento treinamento de superviso

final decision not subject to appeal; is unappealable conveyance conveyed rectitude open and aboveboard transreceptor; transpondedor; trespondedor; transponder brought forward carrier carry over a balance (to) carryforward air transportation railway transportation free transportation maritime transportation certified copy made immediately ferry-flight; first certified copy income tax treaty friendly or amicable negotiation arrangement for settlement arrangement; procedure; negotitaion to deal with to lock; join; bar byroad calculate train (to) wiredraw

double speed wiredraw to wind 20 kg coils (stopped) manual wiredraw wiredrawing machine national wiredrawing machine price letup; price respite training supervisory training

treinamento inter-departamental cross-training (marketing) treinamento no trabalho on the job training treinamento prtico hands-on training defense's rebuttal; second trplica (Dir. Proc. Penal) rejoinder trespasse de estabelecimento succession of establishment cloverleaf; nonimpeded trevo interchange tribunal tribunal arbitral tribunal de alada tribunal de circunscrio tribunal de contas Tribunal de Contas da Unio tribunal de justia tribunal de recursos tribunal do juri tribunal eleitoral tribunal federal de recursos tribunal pleno tribunal regional do trabalho tribunal regional eleitoral tribunal regional federal tribunal regional militar tribunal superior do trabalho tribunal superior eleitoral tribunais do trabalho tribunais eleitorais tribunais militares tributao; contribuio tributao reflexa tributar tributvel tributo Tributos Federais (TF) Tributos Mobilirios (TM) trinio

reply;

flow;

court; superior court; higher court; second instance court court of arbitration second instance court; higher court circuit court public finance court federal/union accounts tribunal superior court; state appeals court; court of appeals (2nd instance) appellate court; court of appeals; also appelate court jury court electoral court appellate court; federal court of appeals full session regional labor court regional electoral court regional federal court regional military court superior/higher labor court superior electoral court labor tribunals electoral tribunals military tribunals assessment; taxation presumed taxation to levy (taxes); to assets dutiable; taxable duty; tax Federal Tax Real Estate Tax three years

trifsico trimestre trinca (naveg.) troca trocar (moeda) trpico mido trust tubulao (telefonia) tubulaes (genrico) tudo assistiam (a) tumultuar turbao turma (de juzes) turmas turno da noite turno de trabalho turno diurno; turno do dia turnos tutela tutela especfica tutelas TV por assinatura U ultrapassar um crdito um lide underwriting firme underwriting residual unio federal nicos scios unidade (da Federao) unidade de conta unidade de desbaste (met.) unidade de embalagem unidade padro de capital (U.P.C) unidades da federao unificar universal universalidade de rendimentos urbanizao

three-phase quarter crack; fissure switch exchange to tropical wetlands testamentary trust conduit pipelines present throughout to disturb adverse possession panel shifts night shift shift day shift shifts guardianship; relief; court protection specific performance guardians pay TV

overpass a credit (to) lead (as in newspaper) straight underwriting stand-by underwriting federal government sole quotaholders political divisions and subdivisions (estados, distrito federal e municpios) unit of account roughing mill; slabbing mill packing unit capital standard unit; standard unit of capital political subdivisions consolidate flat worldwide income urban renewal

usando as atribuies conferidas usinagem uso capio uso indevido uso manso e pacfico usufruir usufruto utenslios utenslios domsticos til utilidade pblica utilidades

que lhe

so

to authority vested in him by machining adverse possession misuse uncontested use enjoy enjoyment; usufruct wares household appliances useful public interest; eminent domain implements insider trading

utilizao de informaes privilegiadas utilizados na reorganizao empresarial de sociedade annima utilizar (recursos)

adjustment bond enlist

... vias do mesmo teor e forma via vaga vaga de garagem vale brinde/achou ganhou vale tudo vale postal vale-refeio vale-transporte valer-se de validao de testes validade vlido valor

counterparts of equal form and counterpart opening; vacancy parking space instant prizes ultimate bright (judo); free-for-all postal money order meal voucher transportation ticket to resort to; to avail oneself of test validation currency; validity; effectiveness good worth; value; amount/sum (em dinheiro)

valor a contento valor a prazo valor acima do nominal valor agregado valor base do arrendamento valor bloqueado valor CIF (que inclui custo, seguro e frete) valor comercial valor consignado valor contbil valor da causa valor da remunerao por cpia valor de alada valor de balano valor de cotao valor de face valor de fatura valor de liquidao forada valor de mercado valor de mercado global de uma ao valor de resgate valor de resgate em dinheiro valor de sucata valor declarado valor do patrimnio valor do patrimnio lquido valor dos ativos para fins de imposto de renda federal valor em discusso valor em garantia valor fixo (fat.) valor histrico valor ingressado valor integral valor justo valor mobilirio

sale on approval sale on account above par added value base rent float CIF (cost, insurance, freight) market value face value book value; carrying value value of the matter in controversy value of remuneration by copy value assigned to case by the lawyer for the claimant book value quoted value face value invoice value break-up value fair value; market value float surrender value; cash surrender value; aggregate principle amount cash value scrap value stated value equity value net worth

basis (accounting) amount of the claim value as security retainer fee the value to date, unadjusted for monetary correction inflow full amount fair value; market value security

valor monetrio valor nominal valor par valor patrimonial valor patrimonial de aes valor residual valor residual a balancear valor retido valor total valor tributado valor venal valorao (bidding) valores (em geral) valores dedutveis valores mobilirios; ttulos de crdito valorizao (no mercado) valorizar vantagens/facilidades bsicas competidor (telecom.) vantagens vapor do processo vara vara cvel vara cvel estadual vara cvel federal vara de famlia vara de famlia e sucesses vara de menores varo varejista variao variao cambial variao do capital circulante lquido variao monetria ativa variao monetria passiva variaes monetrias lquidas variando vazo vazo de recursos

security face value par value equity value equity value of shares residual amount unrecorded residual amount holdback amount aggregate amount tax owed assessed value specifications amounts allowable deductions securities appreciation to appreciate do facilities-based competitor privileges (shareholders); advantages process steam district court; lower court; court circuit court (USA); lower civil court (estadual) court of 1st instance federal circuit court (USA) court of family justice lower family and succession court lower juvenile court male claimant retailer fluctuation exchange gain variation net current asset variation exchange gains exchange losses net monetary variations in the range outlet outflow benefits;

veicular veculo vencendo-se a 1 parcela vencedor da concorrncia vencer

to disclose; to circulate past due medium (media) the first installment shall be due on winning bidder to mature; become due; come due; become stale (checks) (to) overdue (adj.); accrued; outstanding; expired; matured in arrear the rent shall be paid in arrear by the day of the following month maturity; due date; expiration of line; expiration date (bolsa); maturity date; settlement date; earnings early maturity; acceleration principal maturities bullet maturity weighted average life to maturity sale on approval short sale; to sell short installment sale; sale on account; forward sale (bolsa) installment sale futures sale cash sale; spot sale tie-in sale conditional sale conditional sale sale by order of the court wholesale

vencido vencido postecipadamente vencido (aluguel)

vencimento vencimento antecipado vencimento do principal vencimento integral no final vencimento mdio ponderado venda a contento venda a descoberto venda a prazo venda a prestaes venda a termo venda a vista venda casada/condicionada venda com reserva de domnio venda condicional venda judicial venda por atacado vendedor/embarcador entrega mercadoria no costado do navio,

no sendo responsvel pelas despesas F.A.S. (free allongside ship) de embarque (F.A.S.) vendedor ambulante street vendor vendedor de opo de venda put option seller vender a contento sale on approval venha a... may communicate

ventilador de coluna marca ____ verba de aprimoramento verba de propaganda verba de sucumbncia verba destinada aos desempregados verbas verbas rescisrias verbas trabalhistas verbete veredito verso verso de parcela do patrimnio verso juramentada version verso verses (programa de computador) verter (o valor do patrimnio) verter para verticalizao verticalizar (concentrar toda a produo) vestibular vestir a camisa via via area; carta area registrada via transversal viabilidade viabilizar viagem astral viajar para o exterior vivel vice-presidente viciado vcio formal vcio oculto vcio redibitrio vida til vida til estimada vide anverso vide verso

____ brand column fan advanced training (cost) advertising allowance burden of defeat dole monies severance pay labor amounts clause; item verdict return; transfer transfer of part of the assets official translation verso overleaf release level convey the equity value convey to vertical integration verticalize college entrance examination; Scholastic Aptitude Test (SAT) to be a company man counterpart first class mail indirect feasibility to obtain out-of-body travel; astral projection to travel overseas feasible deputy chairman flawed formal defect latent defect redhibitory vice useable life; useful life estimated service life see face see overleaf

vigncia vigncia e prazo vigente vigilncia vigilncia sanitria vigor (em) vinagre de cidra (farm.) vincendo

effectiveness; validity; force; legality effectiveness and term prevailing (legislation); in force on (date); actual; present surveillance sanitation of full legal; in effect cider vinegar coming due; falling due; maturing; receivable; accruing entailment; commitment; quasi-escrow; compling; linkage entailed; earmarked; linked to tie in; to peg binding collateral contractual bond employment bond; relationship; ties legal bind employment bond sending of technician to Brazil alcohol destillery waste infringement; breach; violation breach of confidentiality breach of duty to take care?? breach; contravene to jump bail to contravene the law; breach; break the law; infringe uncontrolled violence come with clean hands blank (tape) seen and agreed; agreed to and accepted seeks the ruling of in an attempt employment

vinculao vinculado vincular vinculativo vnculo vnculo contratual vnculo empregatcio vnculo jurdico vnculo trabalhista vinda de tcnico ao Brasil vinhoto violao; descumprimento; infrao violao de sigilo violao do dever de vigilncia violar violar fiana violar lei violncia fora de controle vir com boas intenes virgem (fita) visa visa julgar visando

visar (vb) vistas visto

to certify; to countersign; stamp; seeking; to target; to review for approval inspection (request...) agreed to and accepted; acknowledged and accepted by; acknowledged and agreed to having examined, passed (but not necessarily approved); acknowledge immigrant visa lawful permanent residency; permanent visa inspection case record examined the Judges serve for life for life; life open outcry intended use

visto (em documento) visto de imigrao visto permanente

vistoria vistos vitaliciedade dos juzes vitalcio (adj.) viva-voz (prego) vocao vogal (justia do trabalho, pessoa que advocate defende algo) volume ar air volume volume pesado heavy lift vontade das partes volition of the parties votar a favor to vote for votar de acordo com o n de suas aes voto voto aberto voto condutor voto contrrio voto de agradecimento voto de desempate voto de louvor voto de minerva; voto de qualidade; voto de desempate voto do relator voto em branco voto em separado voto favorvel

vote is shares in favor of vote; opinion (dos juzes num acrdo) viva-voce vote vote of the reporting judge dissenting opinion vote of gratitude; vote of thanks casting vote vote of approval; vote of praise

casting vote vote of the reporting judge blank vote separate ballot affirmative vote

voto majoritrio voto mltiplo voto nominal voto plenrio voto plural voto secreto voto unnime (v.u) voto vencedor voto vencido W

plurality vote multiple vote viva-voce vote opinion en banc plurality vote; plural vote voting by secret ballot unanimous vote majority opinion dissenting opinion

winchester Z

hard disc

zelar por zero coupon bond zero coupon bond de primeira linha zona zona azul zona franca zona intermediria zona rural zona urbana zoneamento zpe

to make effort to see that; to ensure that zero coupon obligation triple-A zero coupon obligation territory (if possible) metered area free-trade zone buffer zone rural zone within city limits zoning and export platform

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