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 prazo
a qualquer ttulo
a quo; ad quem

a redistribuio de um bloco de aes algum tempo

depois de vendidas pela companhia emitente
offering
a rigor
a saber
a seu critrio
of
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
market (to)
abater (vb)
abatido(a)
abatimento fiscal
abatimento
abertura de capital
abertura de carta de crdito

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")
secondary distribution; secondary
strictly speaking
namely; to wit
at his discretion; at the discretion
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
to deduct; to discount; to reduce by
discounted; reduced by
tax relief
deduction; discount; rebate
to go public
giving of a credit facility; granting
of a letter of credit

abertura
ab-rogao
ab-rogar (vb)
abertura de crdito

abertura de inventrio
abertura de processo
proceedings
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 instncia; demisso; desaforamento;
extino; indeferimento; impronunciamento
absolvio sumria
absolvio; perdo; sentena absolutria
abstenes
abstendo-se de votar os legalmente impedidos
abster-se de
abuso de conveno
aambarcar o mercado (vb)
ao acumulada
ao anulatria
ao ao portador
ao bonificada
ao cada em comisso
ao cautelar de arresto
ao cautelar incidental de cauo de custas e honorrios

ao cautelar
ao civil pblica
ao cominatria
action

//

a political breakthrough; openness;

open-door 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
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
dismissal of action; dismissal of
instance; dismissal of proceedings
summary dismissal
acquittal; absolution; pardon;
discharge; dismissal
abstentions
those legally impeded obstaining
from voting
refrain from
treaty shopping
to corner
joinder
annulment action
bearer share
stock bonus; stock dividend
forfeited share
precautionary action and seizure
precautionary action incidental to
bond for court costs and fees
writ of prevention; court action;
precaution(ary) action; ancillary
action
civil class action; public civil action
punitive action; condemnatory

ao condenatria
action
ao consignatria
ao custodiada
ao de adjudicao compulsria

imdemnity action; condemnatory

ao de bens vendidos com reserva de domnio

suit for goods sold with title

retention
ordinary collection action
collection action
free lease suit
cognitive proceedings
consignment in payment suit
enforcement action
action of detinue; deposit action
expropriation action
eviction
action;
action
for
repossession; eviction action for
failure to pay
execution action
fruition sahare
fruition share; dividend share
suit for damages
merit action
action
for
annulment
of

consignment action
share in custody
action
for
compulsory
confirmation of ownership

ao de cobrana de rito ordinrio

ao de cobrana
ao de comodato
ao de conhecimento; processo ordinrio
ao de consignao em pagamento
ao de cumprimento
ao de depsito
ao de desapropriao
ao de despejo
ao de execuo
ao de fruio
ao de gozo
ao de indenizao
ao de mrito
ao de nulidade de partilha
apportionment of assets
ao de nulidade
ao de paternidade
ao de prestao de contas
ao de primeira linha
chip stpck
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
treasury
ao emitida e em circulao
ao endossvel
ao escritural
ao executiva
ao fungvel
ao gratuita

judicial

annulment; defeasance
paternity action
account rendering action
investment grade; blue chips; blue
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
issued; outstanding share
endorsable share
book-entry share
action for execution
fungible share
bonus share

//

in

ao hipotecria
ao integralizada
ao judicial
ao julgada improcedente
ao monitria
ao movida por
ao no sujeita a chamada para integralizao
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

mortgage foreclosure proceedings

paid-up share
litigation; court suit; judicial suit
claim deemed groundless
monition action
suit filed by; suit brought by
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

ao ordinria incidental
ao ordinria

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

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

writ of prevention;
action; ancillary action

ao real
ao regressiva
ao reipersecutria; alegao; reivindicao;
demanda; habilitao
ao rescisria
action
ao revisional
ao revocatria
ao sem valor nominal
ao subscrita
ao sumarssima
ao
ao/omisso dolosa ou culposa

interlocutory

action in rem; possessory action

action or suit to recover
claim
termination

action;

rescissory

action for review

revocation suit
nonpar share
applied for share
summary proceedings
share; suit; action
malicious or culpable,
negligent act or omission
debenture stock
underlying stock
confrontation of witness
entail

ao-debnture
ao-objeto
acareao (testemunhas, suspeitos)
acarretar; impor
//

faulty,

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; costumcia processual
acidificao
cido estetico
cido glutmico
cido lineoleico
cido sulfrico industrial
acima (exposto)
acima (qualificado)
acionar garantia
acionista ofertante
acionista pessoa fsica
acionista pessoa jurdica
acionista
aclamao
aes classe A e B
aes de primeira linha
aes em alta
aes em circulao
aes em declnio
aes emitidas e em circulao
aes isentas de tributao
aes livres/isentas de impostos
aes no sujeitas a chamadas adicionais de capital
aes representativas do capital de uma cia.
aes
acolchoado
acolher (petio, recurso)

//

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
contempt of court
acidification
stearic acid
glutannic acid
linoleic acid
industrial sulphuric acid
the foregoing
identified above
foreclose guaranty
offering shareholder
individual shareholder
corporate shareholder
shareholder
by acclamation
class A x B stocks
blue chips
advancing stocks
shares being traded
declining stocks
outstanding shares
nonassessable shares
nonassessable shares
nonassessable shares
capital stock
share; stock
comforter
to accept (to receive without
implying 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
acordo de acionistas
acordo de agenciamento de administrao fiscal
acordo de agenciamento de converso e pagamento
agreement
acordo de associao
acordo de cavalheiros
acordo de cooperao
acordo de no concorrncia
acordo de participao
partnership agreement
acordo de reduo de dvida
acordo de sigilo
acordo de vontades
acordo de voto
acordo epistolar
acordo extra-judicial
acordo integral
acordo judicial
acordo preferencial
acordo pr-nupcial
acordo prvio
acordo sindical
acordo vinculativo
acordo
acrescidas de 1/3
acrescido a
acrescido de 15%
acrscimo exigvel a longo prazo
acrscimo
audes
acumulado
acumular em estoque
acmulo; acumulao (juros, frias); proviso
acusao criminal
acusao escrita
//

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
shareholders' agreement
agency agreement
conversion and paying agency
joint venture agreement
gentleman's agreement
teaming agreement
non-competition agreement
participation
agreement;
debt-reduction agreement
nondisclosure agreement
mutual agreement
voting agreement
letter agreement
out-of-court settlement
entire agreement
litigation settlement
preferential agreement
premarital arrangement
preliminary acceptance
union contract
binding agreement
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)
accrual
charges against
presentment

acusar (vb)

to accuse; to charge; to impeach; to

expose
to acknowledge receipt
by referendum of
adapt; adjust
addendum; rider; addenda
fitness; adequate; conformity
adequate;
sufficient;
suitable;
satisfactory
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
training; instruction
to be postponed
advance payment
clearance advance
forward
foreign
currency

acusar recebimento
ad referendum
adaptar
adendo; aditamento; aditivo
adequao
adequado
adequar (vb)

aderir (vb)
adeso; observncia
adesivo
adestramento
adiado
adiantamento (pagamento)
adiantamento para desembarao
adiantamento sobre contrato de cmbio (ACC)
agreement
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 Marinha Mercante freight surcharge for renovation of
Merchant Marine
adicional de imposto
surtax
adicional de insalubridade
health hazard bonus; health
hazard
allowance;
additional
allowance for health hazards
adicional de periculosidade
risk premium
adicional estadual do Imposto de Renda
state surtax (income tax)
adicional noturno (trabalhista)
extra for night work; extra; extra
allowance
for
night
work;
additional allowance for night
work
adicional por acmulo de funo
allowance for holding more than
one position
adicional
additional allowance
adimplemento
performance
adimplente (adj.); realizvel
accruing; performing; innocent
aditamento (ao pedido)
accruing
(adj.);
performing;
innocent; addendum; amendment
of complaint; addition to (clusulas
de contrato)
aditar (vb)
to make an addendum to; to
supplement; to amend a motion
aditivo(s)
addendum; addenda
adjudicao
adjudication; award (bidding)
//

adjunto (adj.)
administrao & vendas
administrao (bens, patrimnio)
administrao (emprstimo)
administrao (firma)
administrao centralizada
administrao de conflitos
administrao de tempo
administrao por objetivos
administrao salarial
administrador (falncia)
administrador de carteira de valores mobilirios
administrador de empresas
officer
administrador
admisso
admissvel
admitir; reconhecer
adotar (deciso); descendentes (testamento)
adquirir direito
vested with
ADR garantida
ADR sem garantias
adversa; desfavorvel
advertncia
advogado de defesa
defense
advogado do caso
advogado geral da unio
advogado interno
advogado

associate; assistant; deputy

management & sales
estate planning; management
servicing of a loan
management of company
hands-on management
management of conflicts
time management
management by objectives
salary administration
trustee
securities portfolio manager
business administrator; company
officer
hiring
feasible; acceptable; admissible
to accept; authorize; hire; engage;
contract; to acknowledge; allow
issue
to become vested in; to become
sponsored ADR
unsponsored ADR
adverse
caveat; warning
defense attorney;

counsel

for

attorney of record
general attorney of the government
in-house counsel
attorney; attorney at law (USA);
solicitor (UK); counsel

aeronautas
aeronavegabilidade
aerovirios
afastamento (de executivos)
afastamento
aferio
aferir
afianado
afianar
to bond
afianvel
afiliadas
afinidade (parentesco)
afins (demais)
afluxo de capitais
aforamento
afretador (ou fretador)
afretamento por viagem
afretamento

air pilotes
airworthiness
airline workers
termination
absence period
determination
to determine; gauge
principal; guaranteed
to set bond; to bail; to guarantee;
bailable
affiliates; affiliated with
affinity
related matters; the like
inflow of capital
fee farm
charterer
voyage charter
affreightment

//

agncia bancria
branch office
agncia de carga area
collection agency; bill collectors
agncia de cobrana
collection agency; debt collecting
agency
agncia de compras
sourcing
agncia de notcias
news agency
agncia emprestadora
lending office
agncia multilateral de garantia para investimentos
multilateral instrument guarantee
agency (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
stockbroker
agente de citao
process agent; notifying agent
agente de compensao
clearing agent; clearing member
agente de converso
exchange agent
agente de desembolso
disbursement agent
agente de distribuio
underwriters
agente de fiscalizao
investigator
agente de lanamento
issuing agent
agente de mudana
change agent
agente de pagamento
paying agent
agente de processo no exterior
agent for service of
agente de processo
process agent
agente de registro
registrar
agente depositrio; depositrio de aes
escrow agent; depositary
agente emissor
issuing agent
agente expedidor
forwarding agent
agente fiducirio
trustee; fiduciary agent
agente fiscal
fiscal agent
agente intermedirio
pracing agent
agente sequestrante
sequestering agent
agente surfactante
surface active agent
agente; representante
agent
agilizar (vb)
to streamline; to expedite; to
facilitate; to make more efficient
gio das aes
premium on shares
gio
premium; spread
agir na contrapartida de uma operao
to act on both sides of the
transaction (securities)
agir por conta de
act in (their) stead
agitador com motor
agitator with low
agitador de coluna com motor
column agitator with motor
agitador de parede
wall agitator
agitador mvel
movable agitator
agitador para pasta
agitator for paste
agitador porttil
portable agitator
//

aglomerao
agradar
agradeceramos
agravado
agravante
agravo de instrumento; agravo retido
agravo de mesa
agravo de petio
agravo regimental

congestion
to accommodate
we would appreciate
appellee
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;

agravo
agregao
agremiao
agressor
agroindustrial
agropecuria
agribusiness
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
ajuste do valor bruto; reajustamento do rendimento bruto

ajuste dos impostos de fronteira

ajuste monetrio
ajuste

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
gross-up
border tax adjustments
monetary adjustment
agreement;
covenant;
arrangement; adjustment

alarde
alavancagem (finanas)
Alada da Rainha
alada
alcanar (objetivo)

settlement;

fanfare
leverage; gearing
queen's bench
jurisdiction; area of authority
to obtain

//

10

alcanar uma composio amigvel

to reach at an out-of-court
settlement; arrive at an out-ofcourt 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
alimony
support
item
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

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 (cnjuge); penso alimentcia
alimentos (filhos)
alnea; elemento do ativo/passivo; rubrica
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
term) a debt
alta direo
alta parte contratante
alta tecnologia
altas de preos
altas e baixas

top management
contracting state
technology advanced
price hikes
booms and busts

//

11

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
alvar de funcionamento
alvar de inspeo do Corpo de Bombeiros
alvar de instalaes; alvar de licena e construo
alvar de licena e construo
alvar de pesquisa (mineral); licena de exportao
permit (mineral)
alvar de utilizao da vigilncia sanitria

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
operation license
inspection certificate issue by the
Fire Department
building permit
building permit
exploration license; exploration

permited issue by the Health

Authorization; public health use
permit
alvar de vigilncia sanitria estadual
state sanitation license
alvar de vigilncia sanitria federal
federal sanitation license
alvar judicial
court order or writ; court order
alvar rgico
royal charter
alvar; ordem judicial
court order; permit
"am form" (autorizao para movimentao de conta vinculada)
authorization to operate a
blocked account (it is given in
connection with release of FGTS to
a worker)
alvitrar
provide
amarrao
final; checklist; details
amarrar
to wrap-up; tie up loose ends
ambiente
environment
mbito
within the scope; within the sphere
ambulante
street vendor
amigvel ou judicial
in or out of court
amnia anidra industrial
anhydrous industrial ammonia
amortecedor de choque
shock absober
amortizao (ativos)
amortization;
repayment
(emprstimo); redemption
amortizar um emprstimo
redeem a loan (to)
amortizar uma dvida
pay off a debt (to)

//

12

amortizar
amostra grtis
amostra
amostragem
AMP
amparado
amparar
amparo
ampla defesa
ampla, geral, irrevogvel e irretratvel (quitao)
amplamente
amplos e gerais poderes
analisar (dados, informaes)
anlise da concorrncia
anlise de cargo
anlise de desempenho
anlise de funo
anlise de ponto de equilbrio
anlise de quocientes
anlise; resumo (patente)
analista de funo
analista/consultor de investimento
anatocismo
ncora cambial
andamento (processo); progresso
andar
anexar
anexo
angariar
aniversrio (poup.)
ano base; exerccio fiscal; perodo base (IR)
ano civil
ano fiscal/financeiro
ano social
anotaes de trabalho
ansiar
antecedentes criminais (h)
antecedentes criminais (no h)
antecedentes
antecessora (soc.)
antecipao (emprstimo); acelerao
de vencimento (emprstimo)
antecipao da receita

pay off; sink; repay (emprstimo);

amortize (to)
free samples
sampling
sampling
advertsing,
marketing
and
promotion
protected by; covered by
authorize
backing
full defense
full, general, irrevocable and
irreversible release
fully
broad and general powers
to report on information
competitor analysis
job analysis
benchmark
job analysis
break-even analysis
ratio analysis
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
base period; tax year
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
predecessor
acceleration; prepayment
early receipt of income

//

13

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

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-postfacto-law
conflicting prior registration; firstcome; 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
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)
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

anterioridade(s) impeditiva
anterioridade(s)
anteriormente
anticrese
anti-econmico
anti-espumante
antigo
antigidade
antijuridicidade
anualmente
anuncia
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
aos de costume disse: nada

//

14

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)
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

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
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

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
//

15

apreo (em)
apreenso
apregoao

in question
impounding; seizure; attachment
trading;
announcement
(BOVESPA)
apprentice
learning
apprenticeship
trade dress
origination(s)
recorded submission; recorded
presentation
filing; submission (de um doc.);
roadshow
to deepen
future use
to file a tax return
to file a petition
to tender bids
to raise one objection
to lodge a complaint

aprendiz
aprendizado
aprendizagem
apresentao comercial
apresentao de cliente(s) novo(s)
apresentao protocolar
apresentao
aprofundar
aproveitamento futuro
apresentar declarao de imposto
apresentar petio
apresentar proposta(s) (licitao)
apresentar uma objeo
apresentar uma queixa
apresentar

to provide; submit; file; suggest; to put

forward; refer to

apresentou sua demisso

aprimoramento(s); melhoria (de crdito)
apropriao do servio
apropriao indbita; estelionato; peculato

to tender his resignation

enhancements; refinements
apropriation for service
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-

apropriados aos fins a que se destina

aprovao; promulgao
aprovado por ___ votos
aprovar um crdito em concordata
aproveitamento futuro
aprumado (adj.)
dressed
aprumar
apurada sobre
apurado como sendo ...
apurado
apurar (lucros)
apurar (vb)

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

aquele que em leiles faz ofertas fictcias para

inflacionar os preos dos bens leiloados
aquisio de disponibilidade econmica de venda
aquisio do controle acionrio
aquisies do imobilizado
arbitragem interpraas
arbitragem
arbitral (sentena, laudo, deciso)
//

16

puffer
entitlement to economic availability
acquisition of the share control
acquisition of fixed assets
intermarket arbitrage
arbitration
arbitration award

arbitrar (imposto)
rbitro
arcar com o pagamento
arcar com

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

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

writ of certiorari; writ of review;

agreement of relevance

argido
argir (vb)
armador
armador est isento das despesas de embarque e
descarga (F.I.O.)
armador est isento das despesas de embarque e
descarga, e os afretadores comprometem-se a
deixar a mercadoria estivada e rechegada/
nivelada (F.I.O.S.T.)
and trimmed)
armador paga somente as despesas
de descarga (F.I.)
armador paga somente despesas
de embarque (F.O.)
armrio de ao
armazm alfandegrio; entreposto 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
//

17

revealed; alleged; argued

to reprove; to disclose; to debate;
to impugn; to infer; to question; to
allege
shipowner; outfitter
F.I.O. (free in and out)

F.I.O.S.T. (free in and out stowed

F.I. (free in)
F.O. (free out)
steel file
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

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
arrendamento secundrio (wet leasing)
arrendante
arrendatrio
arresto
arrimo de famlia; chefe de famlia
arrolamento; inscrio; registro; matrcula
roll
arrolar (vb)
articulado
artifcio fiscal
artifcio; logro; fraude
artigo (de jornal)
artigo em srie
artigo(s) de liquidao
artigos de toucador
as autoridades; funcionrios de alto escalo
s expensas de
assegurar o direito
assemblia de constituio
assemblia de transformao
assemblia extraordinria
assemblia geral extraordinria

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;
to list; to enroll; to call (witnesses)
articulated pleading
tax shelter
deceit
clipping
mass-produced article
liquidated claim
toiletries
officials
at ... expense
to ensure the right
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

assemblia geral ordinria

assemblia ordinria
assentada
assessor jurdico
assessor
assessoria jurdica geral
assessoria jurdica
assessoria; orientao jurdica
assessoria; quadro de pessoal
assiduidade; investigao
attendance
assim como
assim expondo
assim sendo

like others
accordingly
accordingly

//

18

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
agreement
associado
associar-se

to execute
pre-sign
execution
health care
tuition aids
amicus curiae
assistant lawyer
derrickman
association; joint venture; associate
member
to enter into a joint venture with;
to join (the club)
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
to cater; seve; to meet (conditions);
to respond (requests); to answer
(requests)
answer to a related consultation
assistance; service
transgression; offense; reversal
to threaten
mitigating circumstances
landfill
criminal clearance certificate
public health inspection certificate
poverty affidavit

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
atender
Atendimento de Consulta Paralela
atendimento
atentado
atentar contra
atenuante
aterro sanitrio
atestado de antecedentes
atestado de inspeo sanitria
atestado de pobreza
//

19

atinentes a
atingir objetivos
ativa e passivamente
ativar (garantia)
atividade cessante
atividade de consultoria
atividade provissional
atividades normais
ativo (jur.)

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
current funds
available and liquid assets
cash; liquid asset
assets and liabilities
liquid asset(s)
fixed assets
fixed assets; plant; property and
equipment (PPE)
intangible assets; nonmonetary
asset
net asset
quick assets
noncash property; nonmonetary
asset
business assets
suspense account
permanent assets
productive assets
real assets; actual assets
short-term receivables
realizable assets; current assets
tangible assets
assets
lending; borrowing; investment;
obligation
charter
immediately thereafter
monopolistic act
production sharing agreement

ativo a curto prazo

ativo circulante
ativo contnuo
ativo corrente
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 ativo imobilizado
ativo intangvel
ativo lquido
ativo malevel
ativo no monetrio
ativo operacional
ativo pendente
ativo permanente; imobilizado
ativo principal
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

tort
expository act
malicious act

//

20

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; caractersticas; aspectos
atual
atualizao
atualizar
atualmente
atuar
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; reconhecimento; abono (documentos)
autenticado
autenticidade
//

21

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
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
certification
certified; authenticated
genuineness

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

plea bargaining; plea negotiation

certificate of occupancy
tax deficiency notice
notice of infraction; infraction
notice; notice of tax assessment;
notice of deficiency
building compliance certificate
fire
department
inspection
certificate
self-substained producer
self-sufficient producer
self-evaluation
self-esteem

auto de regularidade de edificao

auto de vistoria do corpo de bombeiros
auto produtor
auto produtor
auto-avaliao
auto-estima
auto-falncia

voluntary declared bankruptcy; selfdeclared bankruptcy

auto-lanado
auto-lanamento
automvel
autnomo; trabalhador autnomo

self-assessed
self-assessment
automobile
independent
contractor;
selfemployed
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;
authority; official notification;
notice
consequential infraction notices
defendant

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

autuao
autuaes reflexas
autuada
//

22

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; convocao (assemblia);
edital de convocao
aviso de ocorrncia
aviso de priso
aviso de prontido
aviso prvio
aviso
avocao
avocar-se (vb)

//

23

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
call notice
notice of state of affairs
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

B
baga de junpero (farm.)
baixa (contab.)

juniper berrics
write-off; cancelation; clearance
(de 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 accounts;
condensed balance sheet
analytical balance sheet
balance of payments
balance as of
interim statement
balance sheet
cooked balance sheet; veiled
condensed
balance
sheet;
simplified balance sheet
heat balance
carpentry bench
wooden bench for arching boxes
banking
bankrupt
instructing banks
consumer banking
first-class banks
prime bank

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
balano trmico
bancada de carpitaria
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)

opening bank
state-owned bank
overall limitation
multiservice bank; universal bank
advising bank

//

24

banco notificante
banco preferencial
banco universal

servicing bank; notifying bank

prime bank
multiservice
bank;
multiple
services bank
reference banks
flag of truce
steel trays with rubber wheels
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

Bancos de Referncia
bandeira branca
bandejas em ao com rodinha de borracha
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
bases equitativas/comutativas;
bases puramente comerciais
bsico
bastante procurador
baunilha
bebedouro
Bel.
bem de famlia
bem
beneficirio (de cauo/penhor)
beneficirio identificado do investimento
beneficirio registrado
beneficirio; fideicomissrio; sacador (letra de cmbio)
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
//

25

arm's-length basis
key
attorney-in-fact
vanilla
watering through
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
beneficiary (trust); drawer; payee;
transferee; recipient (servios)
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

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
bens em condomnio
bens em geral
bens imveis

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
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 property;
personalty
assets in cash
equity assets
livestocks (Black's)
corporate assets
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
national manual windig machine

bens manufaturados
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
bobinadeira manual nacional para carretis

//

26

winding machine for wire welding

with electrical motor /"pq" clutch
bobinadeira semi-automtica
semiautomatic winding machine
bobinador automtico, acionamento motor 1cv
automatic winding machine, drive
motor 1cv.
boi gordo
finished cattle
boletim de ocorrncia patrimonial
police report
boletim de ocorrncia policial
incident report; police report
boletim de subscrio
subscription list
boleto
form; order ticket
bolsa de estudos
scholarship
bolsa de futuros
futures market
bolsa de mercadorias; mercado fsico
commodity exchange; commodity
market
bolsa de valores
stock exchange; stock market
Bolsa Mercantil & de Futuros (BMF)
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); gratificao
bonus; backwardation (bolsa)
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
good moral conduct; good moral
principles; good practice; good
morals; morality; decency
bnus ao par
par bond
bnus ao portador
bearer form
bnus cupo zero do terouro americano
United States Treasury Zero
Coupon Bonds
bnus de colocao pblica
publicly issued bonds
bnus de converso de dvida
debt conversion bond
bnus de desconto
discount bond
bnus de dinheiro novo de 1992
new money bond
bnus de emisso pblica
publicly-issued bond
bnus de juros atrasados 1991/1994
eligible interest bond
bnus de phase-in
phase-in bonus
bnus de reduo temporria de juros com capitalizao front-loaded interest reduction
with capitalization bond
bnus de reduo temporria de juros
front-loaded interest reduction
bond
bnus de sada
exit bond
bnus de subscrio
warrant; sub bonus; bonus issue;
subscription bond/bonus
bnus do tesouro
exchequer bond
bnus em dinheiro
cash bonus
bnus globais permanentes no-US nominativos
non-US
permanent
global
registered bond
bobinadeira para solda fio c/ motor eltrico/embreagem pq.

//

27

bnus na forma definitiva

bnus na forma global
bnus nominativo
bnus
border
boreste (naveg.)
botijo
brando
brecha
brinde

definitive form
global bond
registered form
bond; bonuses
bordereau
starboard side
gas tank; gas cylinder
loose
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

bruto
bula
burocracia
busca aruanda oficiosa
busca e apreenso; penhor legal
busca frentica
busca verbal
busca
buscar

//

28

C
c.c. (combinado com)
c.c. (conta corrente)
cabe a ____
caber
cabide de emprego
cabimento de recurso
cabimento
cabvel
cabotagem
cadastro bancrio
cadastro de contribuintes mobilirios (CCM)

combined with; coupled with

current account
____ shall perform the
to have authority; to be empowered
featherbedding
acceptance of appeal
propriety; advisability; scope
applicable; as may be appropriate
coastal shipping; cabotage
credit rating

cadastro de contribuintes
cadastro de pessoas fsicas (CPF)
cadastro geral de contribuintes (CGC)
cadastro

official list of taxpayers

Individual Taxpayers' Register
General Taxpayers' Register
registration
form;
credit
investigation; registration
rotary chairs
passbook savings account
crucible with pump and agitator
with diesel blowtorch
wave crucible

Independent Workers' Tax List (has to

do with ISS tax)

cadeiras giratrias
caderneta de poupana
cadinho com bomba e agitador com maarico a diesel
cadinho de ondas
cadinho diesel, composto de 1 panela tipo 1,
revestida de refratrio e chapas de ao de __",
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
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
//

29

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; liquidation
department
wooden box
employees social security savings
relief fund
slush fund
Federal Savings Bank
savings bank
automatic teller machine

caixa/cabine de fora
caixinha
calandra cilindro
clcio
calculado como sendo ...
calculadora eletrnica
calcular proporcionalmente
clculo de imposto
clculo de tempo ganho/perdido no embarque ou descarga

clculo de tempo ganho/perdido

clculo judicial
clculo pas por pas
calculos rescisrios
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
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
//

30

main distribution frame (MDF)

kickback
cylinder mangle
calcium
calculated as ...
eletronic calculator
to prorate
tax computation
lay time statement
time sheet
computation for legal proceedings
per country limitation (taxterm)
severance pays
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; overthe-counter market
official rate; official exchange
exchange
broker
truck
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

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

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 paidin)
operating capital
equity capital
paid-up capital; paid-in capital
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

capital investido
capital no integralizado
capital operacional
capital prprio
capital realizado
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
carncia; perodo de franquia; prazo de carncia

grace period; lack of grounds; grace;

insufficiency (ao)

carepa (met.)
carga de trabalho
carga dos autos

scale
working load
withdrawal of the case records

//

31

carga tributria
cargo (ou emprego) em comisso

tax burden

cargo de confiana

position of trust; bona fide position

(also bona fide work); bona fide
work (also bona fide position)
exempt employee
position; title; office; job
rubber stamps
reception stamp
seal
payment voucher; stubbook
tax submissions
free rider
stowage on deck
shipment
to bear
drum carrier
career
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
letter of reference
retirement letter
writ of execution
letter agreement
opinion letter
charter party

temporary job; position

(according to bank law)

cargo intelectual
cargo
carimbo (da JUCESP)
carimbo de recebimento
carimbo
carn
carns de imposto
caronista
carregamento no convs
carregamento
carregar (pacote, mercadoria)
carregar tambores
carreira
carretis (rolos) sobre cavaletes de 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
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
//

32

of

trust

carta patente
carta precatria
carta protocolada
carta rogatria
carta-convite; pedido de cotao
carto com valores armazenados (smart card)
carto de inscrio
carto de pedido de produtos
carto de ponto
carteira (investimento)
carteira administrada
carteira comercial
carteira conservadora
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

letter
patent;
bank
charter
(bancos)
letter rogatory; letter of request;
precatory letter
letter against receipt
letter rogatory
invitation to tender
irregular nonstandard
enrollment card at
order card
punch card; time card
portfolio
managed portfolio
commercial department
conservative
portfolio;
nonspeculative portfolio
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 Jurdicas

Civil Registry of Legal

Corporate Civil Registry

Cartrio de Registro de Imveis

Cartrio de Registro de Ttulos e Documentos
cartularidade
Casa Civil

Real Estate Registry Office

Registry of Deeds and Documents
documentary evidence
civilian household (as in Secretaria
para Assuntos da Casa Civil); or
chief of staff (as in Chefe do
Gabinete da Casa Civil); Civil
Office
engine room
decimal place
matched (securities)
community property marriage
gravel pits
hull
principal (main) case
diversity case
event of force majeure
potential event of default
event of default
act of God

casa de mquinas (naveg.)

casa decimal
casado
casamento em regime de comunho de bens
cascalheiros
casco (naveg.)
caso
caso de diversidade (cidadania)
caso de fora maior
caso de inadimplemento em potencial
caso de inadimplemento
caso fortuito
//

33

Entities;

caso perdido
caso-a-caso
casos de inadimplemento
casual
catlogo telefnico (telecom.)
categoria
categoria profissional

the case will not be successful

case-by-case basis
event of default
deficiency or revenue
directory
seniority
professional category; occupational
category
share pledge
to post bond for court costs and
fees
pledge
to
guarantee
the
performance of directors
bail; escrow; pledge; security;
guarantee; bond; collateral (para
fins de emprstimo)
cause of action
share certificate
share certificate
share certificate; provisional share
certificate; draft
provisional remedy
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
telefone switching office
central office
Facility
plant
outlying industrial centers
restricted; limited; curtailed
public functions
updated twenty-year certificate
overdue
federal
liabilities
certificate
Certificate issued by the Labor
Court
Certificate issued by the Federal
Courts

cauo de aes
cauo de custas e honorrios
cauo dos diretores
cauo; fiana judicial; depsito em garantia
causa de pedir; possibilidade jurdica
cautela de aes
cautela provisional
cautela
cautelar
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
central de comutao telefnica (telecom.)
central telefnica (telecom.)
Central Termoeltrica (CTE)
central
centros industriais despendiosos
cerceado
cerimnias pblicas
certido atualizada de filiao vintenria
certido da dvida ativa da unio
Certido da Justia do Trabalho (CJT)
Certido da Justia Federal (CJF)

//

34

certido da matrcula com negativa de nus e alienaes

negative enrollment certificate for liens

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
certificate of in rem guarantee
title clearance certificate
certified copy of court decision
Certificate from Tax Distributors
Certificate
from
the
Civil
Distributor

certido de nus reais

certido de propriedade e negativa de nus
certido de sentena
Certido do Distribuidor - Executivos Fiscais (CDE)
Certido do Distribuidor Cvel (CDC)

Certido do Distribuidor Cvel (Falncia e Concordata) (CDFC)

Civil Distributor Certificate
(Bankruptcy and Concordata)

Certido do Distribuidor Criminal (CRIM)

certido do distribuidor de execues criminais
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; declarao de desimpedimento
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
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 valores mobilirios

Criminal Distributor Certificate

certificate of criminal execution
distributor
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 clearance
certificates
certificates; public notary reports
share certificate; warrant
certificate of status
incumbency certificate
certificate of incumbency
certificate of approval; certificate
of annotation
certificate of incumbency
floating rate certificate
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
//

35

pblica a taxas de juros flutuantes

certificado de filiao vintenria
certificado de origem
certificado de quitao
certificado de registro de fabricao
certificado de registro
certificado de regularidade de situao (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
cessionria promitente
cessionrio; concessionrio
cesta bsica

ceticismo crescente
chamada abreviada (telecom.)
chamada com discagem abreviada (telecom.)
chamada de capital
chamada de entrada / recebidas (telecom.)
chamada de mo-de-obra
chamada em conferncia (telecom.)
chamada em espera (telecom.)
chamada
chamada (convocao para ressarcimento dos ttulos)
chamamento autoria
chamamento ao processo
chamar autoria
chamar lide
chamariz; isca
chancela mecnica
chances
chapa aquecedora
//

36

publicly-issued floating rate CD

certificate of twenty-year title
origin certificate
debt clearance certificate
certificate of registered product
certificate of registration
certificate of good standing
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
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
speed calling
capital call
incoming call
manpower requisition
three-way calling
call waiting
roll-call
call
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; seal; mechanic
authentication
chances of success; slim chances
heater plate

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
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
circulante; passivo circulante; passivo exigvel
circular de oferta
circunscrio imobiliria
circunstanciar
ciso parcial
ciso total
ciso
citao com hora certa

//

37

plate
plating
L.A.S.H. (lighter aboard ship)
password
chairman (univ.)
head of household
subdivision head
secretary for civil affairs
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; overdraftsecured 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
current liabilities; current assets
offering circular
real estate district or
draw up
partial spin-off
total spin-off
spin-off
service
of
process
at
a
predetermined hour

citao do protesto
citao pessoal
citao por rogatria
citao

citaes
citar
CKD completely knocked down (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
clusula de escape
clusula de habilitao
clusula de outorga de opo para aquisio de aes
clusula de paridade cambial
clusula de potestativa ou leonina

clusula de proibio de concesso de garantias

clusula de rateio
clusula de reajuste
clusula de reverso
clusula exorbitante
clusula penal no compensatria
clusula potestativa
clusula preferencial
clusula resolutria
clusulas comerciais em aberto
cliente do sistema de telefonia fixa (telecom.)
cliente
clientela
clientelismo
clima de concorrncia acirrada
coao

//

38

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
share option clause
exchange parity clause
discretional
clause;
clause
potestative
(clause
containing
conditions which subject one of the
parties to the will of the other
party)
negative pledge clause
sharing clause
escalator clause
reversion clause
extraordinary clause
noncompensatory fine
clause potestative; discretional
clause
enabling clause (GATT)
default clause; termination clause
clear market clauses
landline customer
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

coativo (lei coativa)

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
code of criminal procedure
customs valuations code
penal code
cofinancing
collocation (telecom.)
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
collateral

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
co-financiamento; financiamento conjunto
co-locao (utilizao de um mesmo local)
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 emprstimo bancrio
//

39

coleo de amostras
colega
colegiado

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

colegial
Colgio Eleitoral
colendo (adj.)
colher a assinatura
colidncia; divergncia
colidente
colidir com
coligada
colis postal/postaux
collar de taxas de juros
colocao em funcionamento
colocao primria de ttulos
colocao privada
colocao
colocado em um local ou dentro de um meio
de transporte (F.O.B.)
com a
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
com prejuzo
com presena acentuada nos mercados internacionais
com relao a; relativo a
com vigncia em
comanditrio
comando de circulao
comando
comarca
combinao bem sucedida
combinado com
comentar
comentrios
comercial
comercializao
comercializar
comerciante
//

40

F.O.B. (free on board)

jointly with
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
at a loss
actively engage in international
business
in connection with
effective upon
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

comercirio
comrcio exterior
comrcio
cominao contratual
cominao pecuniria
cominao; liminar
comisso adicional
comisso de abertura
comisso de administrao
comisso de agenciamento
comisso de arbitragem

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

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

commission
agent;
merchant; commissioner

comissrio de futuros
comissrio (em concordata)
comissionamento

commission

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

comisses dos agentes

comisses sobre produtividade
comit de avaliao de cargos
comit diretor
comitente (St. Exch.)
como de fato cedido tem
como era do conhecimento de
commodities
commodities a futuro
comodante
comodatrio
comodato
comodato emergente
companhia
//

41

companhia aberta
companhia controladora
companhia fechada; sociedade de capital fechado
companhia seguradora
comparecer
comparecer a
comparecer em juzo
comparecer perante
comparecimento em juzo
comparsas
compartilhamento de custos
compatibilizar-se com
compensao (ttulos); desembarao
compensar
compensao (de tributos)
compensar passivo fictcio
competncia
competncia (fiscal)
competncia do exerccio
competncia interpessoal
competncia rationae personae
competncia sobre a matria em questo
competncia tcnica
competente

compilao
complessividade
complessivo
componente
comportar
composio, acordo, transao
composio acionria
composio seguinte
compostagem
composto de
compra de contas a receber
compra e venda a termo
comprador de opo de venda
comprador paga mercadoria, seguro e frete (C.I.F.)
comprador paga mercadoria, seguro, frete e juros (C.I.F.I.)

comprador paga mercadoria, seguro, frete,

//

42

publicly-held company; closelyheld company

holding company
closely-held
company;
close
company;
close
corporation;
private corporation
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); tradeoff (inflao, desemprego)
set off; offset; settle; make good; to
be cleared
offset
to offset liabilities
jurisdiction; authority; accrual
reference date
accrual basis
interpersonnel competence
personal jurisdiction
subject matter jurisdiction
technical competence
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
shareholding
broken down as follows
compost
consists of
factoring
futures purchase
put option buyer
C.I.F. (cost, insurance and freight)
C.I.F.I. (cost, insurance, freight and
interests)

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)
compromissrio comprador; promitente comprador
compromissrio vendedor; promitente vendedor
compromisso (arbitr.)
compromisso arbitral
compromisso de cessao
compromisso de confidencialidade
compromisso de sigilo
compromisso srio
compromissos; avenas
comprovadamente
comprovante adequado
comprovante de conhecimento/embarque
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

//

43

C.I.F.I.C. (cost, insurance, freight,

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 and resale agreements;
conditional
committed purchaser
committed seller
commitment;
affirmation;
compromissum;
undertaking;
compromise
arbitration
commitment;
arbitration agreement
consent decree
nondisclosure commitment
confidentiality agreement
stem
binders; covenants
provenly
sufficient evidence; adequate proof
bill of lading
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

concentration
(oppositive
of
diversification)
commercial concession
mining concession
public
utility;
quasi-public
company
franchise;
to
rendering
of;
extension
(crdito);
title
(minerao); mandate
assign; assignee; dealer; grantee;
concessionaire
numerical conciliation
settlement;
reconciliation
(BACEN)
to complete discovery
close a business deal
concluded and sent to
concurrent
concurrently
scheme
of
arrangement;
reorganization
proceedings;
composition; debt reabilitation
(brankruptcy relief under chapter
13 for debt rehabilitation); debt
rehabilitation (bankruptcy relief)
insolvent; legally incapacitated
competitive bidding
bidding;
sealed-bid
tender;
competitiveness
competition; company; bidder
consummation; completion (of a
transaction)
carry out; to seek to achieve
material
composition
with
creditors;
creditors' claims in bankruptcy
proceeding
sweepstakes
contest bidding; aiding and
abetting; sweepstakes
graft
award; advense judgment
punitive damages
sentenced
to sentence; to award
normal leaving conditions
mixed condition
potestative condition
condition precedent
resolutory condition; dissolving
condition

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
concordata

concordatrio
concorrncia pblica
concorrncia; licitao
concorrente
concretizao
concretizar; promover (cesso)
concreto (adj.)
concurso de credores
concurso promocional
concurso
concusso
condenao; laudo; parecer
condenaes por dano moral
condenado
condenar
condio de habilidade
condio mista
condio potestativa
condio precedente; pr-requisito
condio resolutiva

//

44

condio suspensiva
condicionada
condicionado
condies da ao
condies de pagamento
condies de trabalho
condies estritamente cumulativas (Lei da S.A.)
condies precedentes
condies; prazos
condizentes com
condizentes
condomnio aberto
condomnio fechado
condomnio
condomnio (em)
condmino
condute; eletroduto; tubulao (telecom.)
condutor
conduzir (arbitragem)
conexo (sistemas; terminal)
confeco (roupa)
conferncia (bens e direitos); transmisso
conferncia de bens e direitos
conferncia de bens
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

supensive condition; condition

precedent
contingent order
conditioned to
causes of action
payment conditions
working conditions
transaction at arm's length
conditions precedent
terms
with specifications
consistent with
open-end condominium; open joint
ownership
closed-end condominium
co-ownership; condominium
property held pro indiviso
building occupant
conduit
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
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 indebtedness;
acknowledgment of debt

confisso ficta
confisso quanto matria de fato
confisso
conflito
conforme amostra
conforme relao anexa
conforto adicional

indirect confession
judgment by default
admission
conflict
as per sample
as attached
safety margin

//

45

confrontao das partes

confrontado
confuso; empasse; caos
congelamento
conglomerado (grupo de pessoas)
congressistas fisiolgicos
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
conhecimento de embarque sem declaraes adicionais
conhecimento de embarque
conhecimento ferrovirio
conhecimento fluvial
conhecimento martimo
conhecimento tcnico
conhecimento
cnjuge
conjunta ou separadamente
conjunto de 5 cavaletes
conjunto de 6 tanques em ao carbono
conjunto de empreitada global
conjunto de moldes para __ tarugos (manual)
conjunto de moldes para barras - diversas medidas
conjunto de moldes para esferas __ mm.
conjunto(s)
conjunto moto redutor e rosca sem fim para
fundio contnua

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
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
fixed-price turn-key contract
mold set for __ vises (manual)
mold set for bars - various
measurements
mold set __ mm sphere
complex; suite(s)
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
ergo

conjuntura econmica
conquistar; conseguir
consagrado (adj.)
consagrar
consanginidade
consecuo de objetivos
consecuo
consequentemente
//

46

conselheiro substituto
conselheiro(s)
conselho consultivo

deputy councilmember
councilmember; director(s)
advisory council; advisory board;
consultative council
board of directors; administrative
council
union council
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
consortia,
conditional
sale
agreement;
purchasing
pool;
syndicate (bancos); purchasing
consortium
(fornecimento
de
equipamentos)
included in
formation of capital
company formation; organization;
incorporation; establishment
composed of
principal or client
create
retain an attorney
collect

conselho de administrao
conselho de classe
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
consrcio

constantes de
constituio (capital)
constituio (empresas)
constituda de
constituinte
constituir (obrigao)
constituir advogado
constituir crdito
//

47

constituir sociedade

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
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
margin account
pledged cash account
cash account
memoranduns accounts
custody cash account
escrow account
checking account; trust account
(aes)
overheads account

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
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)
conta de aes que permite saldo negativo
conta de caixa caucionada
conta de caixa
conta de compensao (em balano)
conta de custdia
conta de depsito em garantia
conta de depsito
conta de despesas gerais
//

48

conta de investidor em corretora para operao "on margin" margin account

conta de liquidao
conta de lucros e perdas
conta de movimentao bancria
conta de participao no-societria
conta de rateio
conta de reserva
conta de resultado pendente (ativo); deferido
conta de resultado pendente (passivo)
conta de resultado
conta de ttulos no onerados
conta escrita
conta grfica
conta margem
conta no negativo
conta no vermelho
conta para capital de giro
conta permitindo saldo negativo (valores mob.)
conta prpria
conta remunerada de depsito em 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
//

49

calculation of award
profit and loss account
current account; open account
unincorporated sharing account
clearing account
reserve account
deferred charges
deferred income
income account (of a company)
unemcumbered securities account
entry
graphic account; memorandum
account; control account; book
account
margin account
overdrawn account
the account is overdrawn
working fund bank account
margin account (securities)
own-account trading (eurodollars)
interest-bearing escrow account
interest-bearing account; indexed
account
payroll account
suspense account
blocked account
book
general price level account
double entry book-keeping
administrative
accounting;
financial account (as opposed to
cost accting)
accounting; accountancy; bookkeeping
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

contas a pagar
contas a receber diversas
contas a receber do cliente
contas a receber
contas cobrveis
contas de compensao
contas atrasadas
contas primrias
conteno de custos
contencioso civil
contencioso
contentor de solda em fio
contestao (ru); defesa; manifestao rplica
contestao por negao geral
contestada
contestante
contestar
contedo do testemunho, do depoimento
contingenciamento
contingncias pendentes
continuamente
continuidade
contornar, no cumprir (deciso)
contra-apresentao
contra-arrazoado; contra-razes de apelao
contra-arrazoar
contra-cheque
contra-razes
contracultura (ir contra suas convices culturais)
contraditrio (que seja estabelecido o contraditrio)

factoring; accounts payable

other accounts receivable
accounts receivable from clients
receivables; accounts receivable
accounts collectible
clearing accounts
arrears
first time placements
cost containment
civil litigation
litigation
wire welding container
answer; defense
general denial answer
answered by the defendant
respondent
to respond; to question; to
challenge; answer
the sense of the testimony (Dir.
Proc.)
temporary tighbening of loan
credit
pending matters
on an ongoing basis
ongoing concern
to circumvent
ondemand
counterarguments
to file counterargument; to oppose
statement of payroll deductions
counterarguments
counterculture
that the parties be given an
opportunity to confront each other
(adversary proceeding)

contra-minuta

second draft (commercial); counterarguments of one against whom an

appeal has been filed (civil procedure)

contra-notificao
contra-partida (contab.)
contra-proposta
contra-razes de apelao
contrair emprstimo
contrafao; imitao (M&P)

counternotice
counterentry; issuance
counter-bid
counterarguments
to contract any loan
counterfeit; imitation; passing-off;
infringement (M&P)
return (in)
consideration
to contravene the law
defense's reply
raising of funds abroad
contractor; prime contractor

contrapartida (em)
contraprestao
contrariar a lei
contrariedade (Proc. Penal)
contratao de crdito externo
contratada

//

50

contratante

principal; contracting party (in

construction, the owner)
contratar (vb)
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 Central
take out from the bank a loan
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 de financiamento
credit facility agreement
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
contrato de administrao
management contract
contrato de agenciamento de emisso,
colocao e pagamento
issuance, placing and paying
agency agreement
contrato de apoio operacional
practice support agreement
contrato de afretamento
charter party
contrato de agenciamento de linha de subscrio
agency line agreement
contrato de arrendamento com clusula de
opo de recompra
leaseback agreement
contrato de arrendamento de bens de capital
capital lease
contrato de assistncia tcnica
technical assistance agreement
contrato de associao
joint venture agreement
contrato de assuno de dvida
agreement for the assumption of
debt
contrato de cmbio
exchange contract
contrato de cauo; contrato de depsito de aes
escrow agreement
contrato de cesso de direitos
agreement on the assignment of
rights
contrato de cesso de sub arrendamento em garantia
collateral sublease assignment
agreement
contrato de cesso e transferncia de aes
share assignment and transfer
agreement
contrato de comodato
freelease agreement
contrato de compensao
clearing agreement
contrato de compra e venda de aes
share purchase agreement
contrato de compra e venda de aes, promessa
de compra e venda de aes e outras avenas
agreement for the share purchase,
share purchase commitment and
other covenants
contrato de compra e venda de estabelecimento
goodwill purchase agreement
contrato de concesso de linha de crdito
a ttulo de adiantamento; contrato
de financiamento
advance facility agreement
//

51

contrato de confidencialidade
contrato de constituio (soc.)
contrato de constituio de usufruto
contrato de consultoria contbil
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
contrato de fornecimento
contrato de fornecimento de tecnologia industrial
contrato de futuros a curto prazo
contrato de futuros a longo prazo
contrato de garantia
contrato de gaveta
contrato de gesto de bens e/ou valores
contrato de industrializao por terceiros
contrato de licena para explorao de patente
contrato de licenciamento a ttulo oneroso
contrato de licenciamento de marcas gratuito
contrato de licenciamento de uso de marca
contrato de locao
contrato de mtuo
contrato de opo de compra de quotas
contrato de participao e compromisso
de financiamento de capital de giro

secrecy agreement
acts of incorporation
usufructuary agreement
accounting consultancy agreement
investment advisory contract
tecnical-industrial
cooperation
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
advance facility agreement; credit
facility agreement
supply contract
agreement for the supply of
industrial technology
front contracts
back contracts
collateral agency agreement
off-the-record agreement
agreement for the administration
of property and/or securities
manufacture by third parties
agreement
patent license agreement
remunerated license agreement
royalty-free trademark license
agreement
trademark license agreement
lease
loan agreement
option agreement for the purchase
of quotas; quota purchase option
agreement
capital participation agreement
and working capital financing
commitment
security and sharing agreement
cost-sharing agreement
pledge agreement
quota pledge agreement
share swap agreement

contrato de participao e garantia

contrato de participao nos custos
contrato de penhor
contrato de penhor de quotas
contrato de permuta de aes

//

52

contrato de permuta de participaes e outras avenas

contrato de pr-financiamento para exportaes
contrato de prestao de garantia
contrato de prestao de assistncia tcnica
contrato de prestao de garantia fidejussria
contrato de prestao de servios
contrato de prestao de servios de assistncia tcnica
contrato de promessa de mtuo
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
contrato de trabalho
contrato de trabalho por tempo indeterminado
contrato de transferncia de aes
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
contrato para financiamento externo de importao
contrato permanente
contrato pluremo
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
//

53

agreement for quota swap and

other covenants
facility agreement
collateral agreement
technical assistance agreement
personal guarantee agreement
service agreement; agreement for
provisional services (temporrios)
technical service agreement
loan commitment agreement
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
employment contract
employment contract for indefinite
term
share transfer agreement
transfer of technology agreement
meal services agreement
letter agreement
maritime agreement
certain contract
turn-key contract
foreign import credit facility
agreement
standing agreement
multilateral agreement
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

contribuio assistencial

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
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; desirable; advisable;
appropriate
convention; agreement; articles of
agreement
convention;
agreement;
pact;
collective bargaining agreement
collective convention
conversion
conference call
debt
conversion;
equity
conversion; debt equity conversion

contribuio confederativa
contribuio de aposentadoria
contribuio para fiscal
contribuio sindical
contribuio sindical patronal
contribuio sobre lucro (CSL)
contribuio social
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
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)

debt-for-nature swap
realize one's assets (to)
exchange into
which become law No. ...
summons;
call;
call
notice
(assemblia)
to convene; call; summon; to call
upon someone
joint obligors for the securities
cooperation
credit union
cooperative

convocar (assemblia)
coobrigados nos ttulos
cooperao
cooperativa de crdito
cooperativa
//

54

coordenador da execuo
coordenador geral
coordenador geral de software, servios e
aplicaes da informtica

book runner
global coordinator

cpia autenticada/certificada
cpia de contrato
cpia nica
corpo de jurados
correo monetria

correo monetria de balano

correo monetria do capital
correo monetria patrimonial
correo monetria pela legislao 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
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
cortadora de fios, caseira para cortar fio dimetro __
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
//

55

general coordinator for software,

services and informatics uses
certified copy
draft agreement
sole copy
The Jury
monetary restatement; monetary
correction; restatement; inflation
adjustment; indexing; money value
adjustment
balance sheet monetary correction
capital restatement
equity monetary adjustment
monetary restatement by corporate
law
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
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
seal-pack pneumatic plasticizing
machine, __ welds/hour
domestic manual vise cutter
to slash
section
investment cutbacks
cross section
board side
starboard side
export quota

cota fiscal
cota nos autos

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)
credit
documentary credit
credit held in; account with
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

cotao de preos
couvert artstico
crach
creche
credenciado
credibilidade
creditar
crdito
crdito documentrio
crdito em conta corrente
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

//

56

crime qualificado
criptografia
crise de liquidez
cristal de glutamato de potssio
critrio
critrio de contabilidade
critrio exclusivo de
critrio poltico
critrios de diversificao de carteira
cronograma
cronograma de eventos
CTPS (Carteira de Trabalho e Previdncia Social)
cubas de madeira revestida
cuidados de manuteno
cujo
culpa
culpa grave
culpa leve
culpa levssima
culpar
culposo (adj.)
cultura (cultura de inflao)
cumpra-se
cumprimento de
cumprimento (obrigaes)
cumprir
cumprir contratos ou clusulas contratuais
cumprir e fazer cumprir
cumprir pena
cumprir sentena
cumprir uma clusula de contrato
cumulao
cumulado
cumulativo
cunhar
cunho
curador
curador (defesa do consumidor)
curador lide
curador de massas falidas
curadoria
curial
curriculum
cursinho
//

57

crime aggravated by ...; specified

offense
cryptography; encryption
liquidity shortage
crystal of potassium glutamate
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
schedule of events
work and Social Security Card
coated wooden cubes
storage instructions
whose
fault; negligence
gross fault
ordinary culpa
slight culpa
to fault
culpable; involving negligence
inflation mind-set
abide by
the compliance with
performance
comply with
to perform; fulfill; comply with
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
curator (museus); conservator
(falncia); guardian (menores)
consideration consumer (defense
advocate)
court-appointed curator
conservator of bankrupt estates;
curator of bankrupt estates
guardianship
appropriate
personal history
cram school

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
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

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
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

//

58

D
D+1
d nova redao a dispositivos

next-day-funds
provides new wording for certain
provisions; and provides for other
measures
d outras providncias
and makes other provisions
d suporte/base
underlying
dao em pagamento
payment in kind; dation in
payment
dados da prioridade unionista
number and date of the original
application
dados exclusivos
proprietary date
dados numricos
data
dados reais em terra
ground truth data
dando prosseguimento aos trabalhos
proceeding with the works
dano
damage
danos compensatrios por atraso
delay liquidated damages
danos compensatrios por desempenho
performance liquidated damages
danos diretos
direct damages
danos emergentes
incidental damages
danos fsicos
injury to person
danos imprevistos
consequential damages
danos indiretos
indirect damages
danos materiais
damage to property; substantial
damages
danos morais e materiais
moral and property damages
danos morais
pain and suffering; real injury (see
Black's)
danos prefixados
liquidated damages
danos; prejuzos emergentes
actual damages; compensatory
damages
dar aviso de resgate
call a bond (to)
dar baixa
to write of
dar continuidade
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 receitas federais) Federal
Revenue
Collection
Document
data base
base date
data da autuao
notice date
data da distribuio
distribution date
data da implementao da garantia de prioridade
date of application for continuation
in part in the country of origin
data de amortizao
repayment date
//

59

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

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
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

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
dativo
DCN (Dirio do Comrcio Nacional)
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
//

60

decadncia (perda de um direito 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
deciso de juiz

deciso de plano
deciso irrecorrida
deciso irrecorrvel
deciso monocrtica
deciso por maioria de votos
deciso publicada em separado (Dir. Proc.)
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)
declarao de alienao de participao societria
declarao de bens
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
//

61

loss of a procedural right; lapse

statute of limitations; erosion
(deteriorizao)
preclusive
pickling
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)
decision made without hearing the
parties
unappealed decision
unappealable decision
first-instance decision; 1st instance
decision
majority decision
slip opinion
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
statement of disposal of corporate
interest
statement of assets; profit and loss
statements; estate tax return
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

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
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)
//

62

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
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

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
demandante
demisso por extino de cargo
demisso por justa causa
demisso sem justa causa
demisso
demissionrio
demisses em massa
demitir (vb)

demitir-se; resignar-se
demonstrao consolidada
demonstrao contbil
demonstrao da conta de lucros e perdas
demonstrao da conta de resultados
demonstrao das mutaes do patrimnio lquido
demonstrao das origens e aplicaes e recursos

demonstrao de lucros retidos

demonstrao de mutaes patrimoniais
demonstrao de resultado de exerccio
demonstrao de resultados
demonstrao dos lucros ou prejuzos acumulados
//

63

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 reunio);
resolve; decide
ginning
offense
price station; price precinct
excess demand
book demand
claim;
litigation;
prosecution;
demand
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
profit and loss statement
income statement
statement of changes in net worth
position
statement
of
origin
and
appropriation of funds; source and
application of funds statement
(funds statement); fund sources
and investments statement
appropriation account
statement of changes in financial
position
income statement
income statement; profit and loss
statement
accrued profit and loss statement

demonstrao(es)
demonstraes financeiras
demonstrativo das origens e aplicaes de recursos
demonstrativo de conta de lucros e perdas
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 ...
denncia (Dir. Proc. Penal)
denncia cheia
denncia condicionada
denncia espontnea

denncia vazia
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)

//

64

statement(s)
financial statements
sources and application of funds
statement
profit and loss statement
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.)
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
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

depositar

to apply for registration; to file with;

file for registration of a trademark
(marca); post to an account (em conta)

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

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)
b) dismissal with prejudice (when
the claim cannot be brought again)
the judge to whom a precatory
letter is addressed
petitioner
actual depreciation
depreciation;
write-down;
devaluation
accrued depreciations

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

deprecado
deprecante (carta precatria)
depreciao real
depreciao
depreciaes acumuladas
depreciar substancialmente

to materially detract from;

materially detract depreciate

depreciar
depresso
deputado

to

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

derivado de petrleo
derivados
derrubar a inflao
desabonar
desacato autoridade
desacato
desafetao
desaforamento
desagiado
//

65

desgio em investimento
desgio; abatimento
desapropriao

divestments
discount; selling concession
expropriation (sem compensao);
condemnation (com compensao)
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
issue
descentalization
dismissal without prejudice (when
the claim may be brought again,
having been dismissed prior totrial
on the merits)
reduction of the charge
overdraft
diversification

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

desclassificao da infrao
descoberto
desconcentrao
desconsiderao da personalidade jurdica

disregard of corporate entity; piercing

of the corporate veil

desconsiderao de personalidade da empresa

"piercing the corporate veil"...

means piercing the protection of
the corporation to have access to
assets of the individuals who have
interest in the corporation, who
own it, to seize assets
desconstituio (obrigaes)
dissolution
desconstituir a separao patrimonial
pierce the corporate veil; disregard
the legal entity; "disregard"
doctrine
desconstituir obrigao
dissolve obligation
descontar
to cash; to redeem (duplicatas);
discount
trade
acceptance
(duplicatas)
desconto de emisso
issue discount
desconto de ttulos
cashing of drafts
desconto fiscal; restituio
tax rebate
descredenciamento; impedimento (diretos); recusa (juiz) disqualification; cancellation of;
accreditation
descrio de cargo
job description
descrito, caracterizado e confrontado
identified, described and delimited
descumprimento
failure to comply
desde logo
forthwith
desde que, contanto que
provided that, provided
desdobramento
breakdown (estatsticas); splitting
(aes)
//

66

desdobramento de um ttulo maior

desdobrar

baby bonds
give details; to break down (as
statistics); split (shares)
desejar
to intend to
desembaraar mercadorias, pagar direitos alfandegrios clear through customs (to)
desembarao aduaneiro
clearing through customs
desembarao
clearance
desembargador
superior court judge; appeals court
judge; judge of high court;
associate justice
desembolso de capital inicial
initial cash outlay
desembolso
outlay; disbursement; advance;
expenditure
desempatador
the third arbiter; the tie-breaker
desempatar
to break a tie
desempenhar
carry out his activities; engage in
activities
desempenho de funo
job performance
desempenho gerencial
management performance
desempenho no trabalho
work performance
desempenho
performance
desemprego
unemployment
desencadear
break out; unleash (to)
desencaroar
grinning
desenho (em direito autoral)
character
desentranhar
to separate (a case); to retrieve; to
detach; release
desenvolver
to conduct one's activity; carry out
(the management activities)
desenvolvimento de equipe
team building
desenvolvimento de executivos
executive development
desenvolvimento organizacional
organizational development
desenvolvimento
development
deserto (adj.)
vacated
deserto (um recurso)
an appeal is vacated (becomes null
and void) due to failure to meet
procedural requisites
deserto
abandoned (an appeal can be
considered deserto)
desestatizao
denationalization; privatization
desestatizar
to return to the public sector; to
"bring" public (Business Week)
desestmulo
disincentive
desfalque
embezzlement
desfavor (em desfavor de)
to the detriment of
desfazer uma obrigao
to dissolve an obligation
desgaste normal
wear and tear
desgaste pelo uso normal
normal wear and tear (except)
desdia
negligence
designao de julgamento
scheduling of judgment
designao
assignment
designar data para
set a date for
//

67

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
desmonte
desocupao (do imvel)
desocupao
desocupar
desonerao
despachante aduaneiro
despachante
despachar com juiz
despacho aduaneiro
despacho alfandegrio
despacho com juiz
despacho de mero expediente
despacho definitivo
despacho denegando ou no seguimento de recurso
despacho interlocutrio
despacho judicial
despacho liminar

//

68

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)
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
customs clearance
customs clearance
private audience with judge
routine order
final order
writ of certiorari
interlocutory order
order; customs clearance
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
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
//

69

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
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
(Cmara Deputados)
here
waster distiller
distiller
allocation
earmarked; intended for
to allocate; to earmark
to be earmarked
addressee
disposal

destituir

withdrawal; dismiss; remove from

office
depreciation; devaluation
to devalue; depreciate
to downsize
to siphon off/out
misuse; diversion; depletion; drain
(currency, gold); embezzlement
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

desvalorizao
desvalorizar
desverticalizar
desviar
desvio
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

reestablishment of term
proceedings due to good cause

devoluo de preo
devolver o imvel

in

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
for the day immediately preceeding
this date
religious holiday
business day (USA); working day
(GB)
disc diameter

dexindexao
dispararam
dia alternado
dia bancrio
dia civil
dia corrido
dia de estadia em porto
dia decorrido
dia do ano civil
dia imediatamente anterior ao da presente
dia santificado
dia til
dimetro do disco
//

70

diria
Dirio da Justia (DJ)
Dirio da Unio
Dirio Oficial da Unio (D.O.U)

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

Dirio Oficial do Estado (D.O.E)

dirio
dias consecutivos
dias corridos
dias de antecedncia
dica

tip; tipster (quem d a dica); tippee

(quem recebe a 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; prorrogao; concesso (crdito)
dilao probatria
dilao
diligenciamento
diligncias
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
//

71

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

direito de evico
direito de garantia
direito de garantia
direito de livre iniciativa
direito de participao
direito de preferncia

covenant of quiet enjoyment

security interest
security interest
freedom of enterprise
ownership interest
first option; first refusal; preemptive 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
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

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
//

72

direitos minerrios
diretiva
diretor
diretor administrativo
diretor com conflito de interesses
diretor comercial
diretor de rea
diretor de mesa
diretor estatutrio

mining properties
management strategy
employed director; hired director
administrative officer
interested officer
commercial officer
divisional director
presiding officer
director appointed pursuant to the
bylaws
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

diretor financeiro
diretor industrial
diretor tcnico
diretor vice-presidente
diretor
diretor-executivo; diretor-presidente
Diretor-Superintendente
Diretoria de Bancos Nacionais, 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
disponibilidades financeiras
disponibilidades

//

73

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;
discharge
(pagamento); lay-off
to waive; to dismiss; to discharge
economic/legal
dividend
availability
available cash
available funds; cash availabilities;
cash equivalents

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

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 contract;
dissolution of lease
articles of dissolution
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)
securities dealership
court distributors
allot shares (to)
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
outstanding
debt;
accounts
receivable;
debt
posted
as

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 e valores mobilirios
distribuidores forenses
distribuir aes
distribuir em juzo
distribuir
distrito da culpa
distrito policial
diuturno
divergncia
divergente
diversas vias
Dvida Ativa da Unio (DAU)

dvida ativa

//

74

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
diviso de tarefa
divisas
divisibilidade das disposies
divulgao de informaes
divulgao; revelao; evidenciao (contab.)
divulgar
dizentes com
do comrcio
do conhecimento, informao ou no entender
do que dou f
doao
dobradeira manual
documento de confirmao de transao
documento de constituio
documento
doena profissional
dlar-convnio
dlar ouro
dolo

//

75

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
priority dividend
interim dividend
dividend; bonus
stapled stocks (LF)
international
affairs
division
(REREX)
work breakdown
exchange values
severability
reporting
disclosure; publicity
release to the public; to report
referring to
commercial employee
to the best, information and belief
of
which I hereby certify
endowment; bequest; donation;
gift
manual folding machine
confirmation letter
incorporation document
deed
occupational disease; occupational
injuries
clearing dollar
dollar with gold clause (a standard
for maintaining value of certain
foreign insurance policies)
criminal intent; fraudulent intent;
malice; willful misconduct; deceit

doloso
domiclio

felonious; fraud; mens rea

domicile
(company);
primary
residence

domnio

equitable ownership (til); full title;

ownership; useful title

donatrio
dossi; arquivo
dotao oramentria
douta curadoria
doutrina

donee; recipient
file; docket; brief
appropriation
Guardian Ad Litem
books of authority; legal writing;
doctrine; jurisprudence; authority
commentator; jurist
remunerated weekly day off
dumping
estimated tax prepayment
dual citizenship
double speed motor
accounts payable (trade)
accounts receivable (trade)
trade acceptance bill
paid twie; double payment;
overpayment
bottom plating
appealable at 2nd instance
longlasting
enroute
for the term of
for a term of ___ days

doutrinador
DSR (descanso semanal remunerado)
"dumping" (vender mercadoria abaixo do preo de mercado

duodcimo
dupla cidadania
dupla velocidade motor
duplicata a pagar
duplicata a receber
duplicata
duplicidade de pagamento
duplo fundo (naveg.)
duplo grau de jurisdio
duradouro
durante a viagem
durante a vigncia de
durante o prazo de

//

76

E
e ainda
e d outras providncias
e, para constar
E, por estarem assim justas e
contratadas, assinam as partes...
E.R.D. (expedir, registrar, distribuir)

and further
and makes other provisions
in witness whereof
witness whereof
1) to be issued, registered and
distributed
2) expecto to receive granting
and if necessary will prove
postscript
scale
slumping economy
underground economy
quasi-public
once-staggering economy

(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
economia outrora enfraquecida
economia planificada

command
economy;
controlled
economy; planned economy

economia popular
economias cessantes
econmico; financeiro
edificaes em construo
edital completo
edital de concorrncia
edital de convocao (AGO)
edital de licitao; concorrncia

welfare
loss of earnings
equity flow; cash flow
construction in progress
public announcement
invitation to bid; public notice
call notice; summons notice

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

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

invitation to bid; call for tender;

request for proposal (RFP)

elemento da rede de pacotes (telecom.)

elemento de conexo
elemento do ativo
elemento do ativo/passivo
eletroduto (telecom.)
elidir
eliminar a inflao
//

77

eliso de tributos
eliso fiscal
em aditamento a
em alta
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.)

tax avoidance
tax avoidance
as an addendum to
pullish
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)
under the seal
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
as witness whereof
in its entirety
ultimately
prevailing legislation; in effect; in
force
by reason of
shipper

em face de
em favor de
em f pblica
em flagrante
em forma pblica, por instrumento pblico
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
em testemunho do que
em todos os seus termos
em ltima instncia
em vigor
em virtude de
embarcador
//

78

embargado
embargante
embargo arrematao
embargo execuo
embargo sentena
embargo de declarao

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
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

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

//

79

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
empresa de gaveta
empresa de operaes financeiras
empresa de prateleira

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
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 stateowned 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; autonomus
government entity
brazilian investment recipient
enterprise; company; corporation;
concern
negotiation (issue); corporate
businessman
material affiliates
investments
in
controlled
companies
polluting companies
utilities

empresa de servios pblicos

empresa em atividade/funcionamento
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
empresas prestadoras de servios pblicos
//

80

empresas pblicas
emprestar de; levantar emprstimo
emprstimo a descoberto
emprstimo auto-liquidvel
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)

government-owned companies
borrow (to)
clean overdraft
defeased loan
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;
endorsement without resource
endorsement;
secondment
(proposta em reunio)
receipt endorsement
downplay
agronomist
engineer specialized in oil
mechanical
engineer
link
classification
to classify; consider; qualify;
include; indict, charge; fall under

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
enfatizar menos
engenheiro agrnomo
engenheiro de petrleo
engenheiro mecnico
engenheiro(a)
enlace
enquadramento
enquadrar

//

81

enquanto parte
enquanto permanecerem devidos
enriquecimento de funo
enriquecimento ilcito

so long as it is a party to
pending settlement
job enrichment
unjust
enrichment;
unlawful
enrichment
consider applicable
to think
discussions; constructions

entender aplicvel
entender que
entendimentos
entidade aberta de previdncia privada para fins lucrativos

open private pension plan companies

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

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)
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
at the time
equity
budget balancing
powder welding equipment
equipment
salary equation; salary parity;
wage parity

entrega (de recursos)

entrega fsica
entrega rpida de mensagem
entregar (vb)
entreposto aduaneiro
entreposto industrial
entreposto
entresafra
entrevista de desligamento
entrevista de sada
entrevista de seleo
enunciado n
envidar
enxugamento
enxugar a economia
enxugar
poca
eqidade
equilbrio oramentrio
equipamento para solda em p
equipamentos
equiparao salarial

//

82

equiparar
equipe de vendas
equipes de atuao no mercado de derivativos
equipes econmicas
equivalncia cambial
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
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

//

83

to hold equivalent; equate

salesforce
derivatives teams
economic teams
exchange parity
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
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

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
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
esquema de pagamento
essencialmente
esta lei entra em vigor na data de sua publicao
estabelecer de comum acordo
estabelecer
estabelecimento de foro
estabelecimento de metas
estabilidade de empregos
estabilidade

head clerk; court clerk; notary

public
police precinct clerk
bug
wiretapping
input
air space
signature panel
strung across
upgraded
urban expert
character
job especifications
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
payment schedule
materially
this law takes effect on the date of
its publication
mutually agree
to fix the agenda; witnesseth
laying of venue
goal setting; setting of objectives
employee tenure
guaranteed fixed-term; employment
contract;
temporary
tenure
(temporria);
tenure
(emprego);
stability (preos)

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

//

84

estagirio
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 investimentos estrangeiros
estmulo
estipulante
estipular
estivagem
estivar
estocar
estoque de varejo
estoque
estoques reguladores
estorno
estourar a faixa
estrados de madeira com estrutura de ao
estrangeiro
estranhamente
estratgia
estrela; produto estrela
estrutura (mbito)
estrutura de capital
estrutura organizacional
estrutura salarial
estufa
//

85

trainee attorney; trainee solicitor;

intern-trainee; 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
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)
wooden frames with steel structure
alien; foreigner
oddly
strategy
star
framework
capital structure
organizational structure
wage estructure
greenhouse

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
exceo de suspeio
exceo dilatria
exceo peremptria
exceo; restrio
excedente de capital
exceder
Excelentssimo
excepiente (a parte que entra com uma exceo)
excepta (a outra parte na exceo)
excesso de rudo
excesso de subscrio
exceta (exc. de incompet.)
excipiente (exc. de incompet.)
excludente de punibilidade
excluir responsabilidade
excluso
exclusivamente para
exclusivamente
ex-direito ao provento
ex-fbrica
ex-impostos
ex-ofcio
ex-Unio Sovitica
excusso
//

86

stage
tag for bales
foreign currency drain
tax avoidance; tax planning
tax dodging; tax evasion
illicit evasion
any
sporadic; potential; threatened;
contingent
conceivably; perhaps
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
capital surplus
overstep
The Honorable
pleader in an "exceptio"
defendant in an "exceptio"
excessive noise level
oversubscription
defendant; respondent
petitioner
qualified privileges
to bar a liability
exclusion
for te sole purpose of
solely
ex-stock dividend
ex-plant; ex-works
excluding taxes
ex-officio
former Soviet Union
discussion; foreclosure

excutir garantia

to sue on a guarantee; enforce a

guarantee; execute on a guarantee;
foreclose on a guarantee
to foreclose on a mortgage
to foreclose
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)
judgment debtor; execution debtor
foreclose
to perform a contract
to carry out duties
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; feasible;
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

excutir hipoteca
excutir
execuo

executado
executar (uma cauo)
executar contrato
executar funes
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
//

87

exigvel a longo prazo

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
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

exigvel
eximir
eximir de responsabilidade
eximir de; isentar
existente
existentes ou futuros
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

legislative
intent;
statement
justification; preamble (lei)

exposto acima
expresso da verdade
expresso monetria
expressar em (moeda)
expressos em ...
expurgado (de ndice)
expurgo inflacionrio
expurgo

of

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
extinguishment
(sociedade
de
pessoas);
disbandment;
termination; dismissal (ao);
discontinuance (caso); abatement
of action; extinction (coisas,
animais)

exterior
extino com renncia ao direito de ao
extino sem renncia ao direito de ao

extino

//

88

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

//

89

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

F
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
falsidade ideolgica
falsificar os livros/registros
falso testemunho
falta de ingresso (em juzo) de parte indispensvel

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
fraudulent
misrepresentation;
misrepresentation
to cook the books
perjury
lack of an indispensable party to a
suit

falta grave

gross negligence; willful misconduct;

serious infrigement

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

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)

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

//

90

faturar
faturizador
Fazenda Estadual
Fazenda Nacional
fazendrio
fazer com que
fazer fortuna
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

invoice (to)
factor (factoring company)
State Treasury
National Treasury (but Minister of
Finance)
revenue authorities
to procure; to cause to
make a billing (gria)
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

frias vencidas

unused earned vacation days, those

which were due, which you could have
taken, supposed to in fact, but did not

frias
ferir

vacation
to contravene (law or provision);
offend (the merits)
finish hardware
decision support tools
molten iron
ring spinner
guarantor; surety
bank guarantee
fiber optics
is permitted to
witnesseth

ferragens
ferramentas de suporte de deciso
ferro fundido (met.)
fiadeira de anel
fiador
fiana bancria
fibras ticas (telecom.)
fica facultado
fica neste ato estabelecido
//

91

fica sem efeito

ficando estabelecido que
ficar insolvente
ficar osciosa
ficar s no "nada a comentar"...
ficha de auditoria

becomes null and void

provided that
to go into receivership
to stay idle
stonewalling
summarized report; summary due
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
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
sleeves filter for gases with fan
finance company
consumer credit arrangements
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 name; company;
signature; concern
steady; firm
custom officer
custom officer

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
filtro de mangas para gases com ventilador
financiadora
financiamento ao consumidor
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
//

92

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

formalidade de procedimento
formalidade
formalizao (contrato); liquidao fsica; protocolo
formulrio de registro
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
//

93

auditor
tax; fiscal; tax administration
office
inspection;
controlling;
supervision; surveyance
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
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.)
procedural formality
fair notice
delivery; formalization
registration statement
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

forno de reaquecimento (met.)

forno de recozimento (met.)
forno diesel
forno eltrico resistivo
forno eltrico

reheating furnace
batch-annealing furnace
diesel oven
resistive electrical oven
electrical oven

forno refratrio com panela de ferro fundido - com maarico

a leo BPF e agitador (para recuperao de sucata de solda) refractory oven with molten iron pan with "BPF" oil based blowtorch and
agitator (for welding scraps recovery)

forno rotativo, basculamento hidrulico

forno-poo (met.)
foro exclusivo
foro

rotary oven, hydraulic seesawing

soaking pit
exclusive jurisdiction
jurisdiction; venue; court; annual
rent; canon; pension for reseful
title
forrado de cobre (met.) (adj.)
copper-lined
fortalecer
to shore up
fortuna do mar
perils of the sea; mishap at sea
Frum competente
forum conveniens
Frum incompetente
forum non conveniens
Frum
courthouse;
central
courts
(Central)
fotolito
color separations; color separation
negatives
frao ideal
notional
fraction;
undivided
interest
franquear a palavra
offer the floor to
franquia (seguro)
deductible; franchising; agency
fraude fiscal
dodging; tax evasion
freezer vertical
freezer vertical
fretador (ou afretador)
charterer
fretamento do vapor
chartering of the vessel
frete martimo
sea freight
frete rodovirio nacional
highway brazilian freight
frete
freight; carriage
fretes a pagar
freights payable
F.T.I. (Fornecimento de Tecnologia Industrial)
Industrial Technology Supply
friamento
bogus (notes, checks, etc.)
fruio; gozo; usufruto
enjoyment
fuga de capitais
flight capital
fugir do esprito de
to depart from the spirit of
fumaa do bom direito (fumus boni iuris)
under color of right
funo de linha
line function
funo de staff
staff function
funo
duty; job
funcionamento permanente
to operate on a permanent basis
funcionar
to operate
funes
duties
funcionrio
civil servant
funcionrio/servidor pblico
civil servant; public official
funcionrios de alto escalo do departamento de oramento
high-ranking
budget
officials
//

94

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
fundo de comrcio
fundo de garantia (St. Exch.)
Fundo de Garantia por Tempo de Servio (F.G.T.S)
fundo de investimento aberto
fundo de investimento coletivo; fundo em condomnio
fundo de investimento fechado
fundo de renda fixa
fundo de reserva legal
fundo de reserva
fundo do poo; desprezvel
fundo em condomnio
fundo fiscal (157)
fundo mtuo de investimento em
fundo mtuo
fundo perdido
fundo
fundos (da casa)
fundos ainda no disponveis
Fundos da Cmara de Compensao de Nova York
fundos em condomnio
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

//

95

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
goodwill
guarantee fund
Unemployment Guarantee Fund
open-ended pooled investment
fund
collective investment entity
closed-end investment fund
fixed-income;
yield
fund;
investment fund
legal reserve
contingency fund
to be on the trash heap
collective investment entity
compulsory income tax investment
fund
mutual fund
unrecoverable
amount;
and
investment where no return is
expected; fonds perdus (Black's)
fund
back
effects not cleared
New York Clearing House Funds
jointly-owned condominium
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

//

96

G
gabarito (imveis)
gabinete civil
ganha de escala
ganhos de capital; reserva de lucros
ganhos monetrios
ganhos
garante
garantia colateral

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; performance
guarantee
collateral
performance bond
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)
first perfected security
underwriting

garantia de cauo
garantia de desempenho
garantia de emprstimo bancrio
garantia de fiel cumprimento
garantia de gesto
garantia de instncia

garantia de primeiro grau

garantia de subscrio
garantia

collateral; margin; warranty (St.

Exch.); security interest (participao hipoteca sobre ativo); guarantees
(contratos)

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

cash collateral
personal guarantee

garantia solidria

comprehensive
guarantee;
firm
guarantee;
joint
comprehensive
guarantee;
firm
comprehensive
guarantee

garantias de desempenho
garantias operacionais

performance guarantees
practice safeguards (no exerccio
de uma atividade)
guaranteed debtor; secured (adj.)
guarantor

standby underwriting transaction

floating charge
mortgage guarantee
advance payment bond
side collateral
guarantee with pledge of collateral
secured
guarantee;
in
rem
guarantee; collateral

garantido (subst.)
garantidor(a)
//

97

garantir (vb)

to post bond (em juzo); to secure

(dvida, obrigao)

garimpeiro

wildcat prospector; independent miner

(Mining Journal)

garrote
gs canalizado
gs de alto forno
gasto
gera fluxo de capital; vaca leiteira
gerador - transformador para solda
gerncia participativa
gerncia
gerenciamento de chamada (telecom.)
gerente de conta

young bull
gas main (services)
blast furnance gas
disbursement; expenditure
cash cow
generator/transformer for welding
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
hydrogenated vegetable fat
in good standing
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
manual stapler

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
gordura vegetal hidrogenada
gozando de boa reputao
gozar de igualdade com as aes ordinrias
gozar de personalidade jurdica
gozar
gozo tranqilo
gozo
grade gerencial
graduao (lcool)
graduao de cargos
grfica
grfico
grampeador manual
//

98

grampeadora a pedal
grampear (telefone)
grande massa de clientes
graneleiro (naveg.)
gratificao ajustada

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
hot metal

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
gusa lquido (met.)

//

99

H
habilitao conjunta
habilitao de crdito (falncia)
habilitao de crdito retardatrio
habilitao
habilitado (adj.)
habilitar
habilitar um crdito em concordata ou falncia

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 do consumidor)
hipoteca consolidada
hipoteca de primeiro grau
hipoteca de segundo grau
hipoteca
hiptese de incidncia
hiptese
histrico escolar
hodierno (adj.)
homicdio culposo
homicdio doloso
homicdio
homologao de sentena estrangeira

//

100

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" (first step; the
approval comes later = "aprovar");
to prove, to make a proof
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
consumer's disadvantage
consolidated mortgage
first-priority
mortgage;
firstranking mortgage
second mortgage
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

homologao judicial
homologao
homologar
honorrios advocatcios

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

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

//

101

I
ideal
identificao do usurio chamador (telecom.)
idoneidade

notional
caller ID

idneo (adj.)

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

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
impedimento processual (por tolerncia anterior)
impenhorvel
impetrao
impetrao de mandado de segurana
impetrado
impetrante
impetrar
implantao de sistema de comunicao pessoal (telecom.)

implantao
implantar
implementar
//

102

credibility;
probity;
integrim; unimpeachability

standing;

preclusion; promissory estoppel (por

tolerncia anterior)

inalienable
petition
petition of writ of mandamus
defendant
petitioner
to file for; seek
build out of PCS services
implementation
to set up; implement
to carry on (its business)

importao de mo de obra
importncia
importncia lquida e certa
imposto ad-valorem
imposto de exportao
imposto (direitos) de importao
imposto de importao (quando o clculo feito
sobre o valor da mercadoria)
imposto de pessoa fsica
imposto de receita martima
imposto de renda corrigido
imposto de renda pessoa fsica
imposto de renda pessoa jurdica
imposto de renda retido na fonte
imposto de renda
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
Imposto sobre Circulao de Mercadorias (ICM)

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
ad-valorem
personal income tax
marine revenue tax
adjusted tax
individual income tax
corporate income tax
withholding income tax; tax
withheld at source
income tax
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
tax on the circulation of goods;
exercise duty; sales tax

Imposto sobre Circulao de Mercadorias e Servios (ICMS)

tax on distribution of goods and

services (equivalent to sales tax); a
value-added sales tax (VAT in UK)

imposto sobre consumo

imposto sobre ganhos de capital
imposto sobre minerais
Imposto sobre Operaes de Crdito, Cmbio e Seguro,
e sobre Operaes Relativas a Ttulos e Valores
Mobilirios (IOF)
Imposto sobre Produtos Industrializados (IPI)

excise tax
capital gains tax
tax on minerals

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
//

103

tax on financial transactions

an
exercise
tax;
tax
manufactured products
tax on services
v. IMPOSTO AD-VALOREM
value added tax
tax on electricity
tax on minerals
duty; tax; revenue
exercise tax

on

imposto/tributo
impostos a recolher
impostos a recuperar
imprensa marrom
impressora matricial
imprestabilidade
improcedncia
improcedente

tax
taxes payable
recoverable taxes
yellow journalism
matrix printer
uselessness
groundlessness
groundless; baseless; meritless;
irrelevant; dismissed
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
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

impronunciado (adj.)
impugnao
impugnante
imputao
imputado (subst.)
in apreo
inadequado
inadimplemento cruzado
inadimplemento
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

//

104

incorporador
incorporar
incurso em
indbito
indeed; in fact
indeferimento
indeferir (vb)
indeferis
indenizao devida
indenizao pr-fixada
indenizao solicitada
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
industririo (ou da indstria)
//

105

real estate developer; acquiring

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)
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
industrial employee

indstrias de fundo de quintal

induzimento ao suicdio
inpcia
inepto
inrcia; omisso
inexecuo
inexequibilidade
inicial; pea vestibular; petio inicial (autor);
petitrio; queixa; representao
infanticdio
inflao acumulada
inflao desenfreada
informao confidencial (bolsa)
informao disciplinar
informao exclusiva
informaes sigilosas
informaes
iniciar a votao
iniciar um empreendimento
iniciativa privada
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
injustificadamente
inofensivo
inoperante
inoperosidade
inovao
inqurito policial
inquinado (adj.)
inquirio de testemunhas
inquirio
insatisfao
inscrio estadual
//

106

cottage industries
inducement or acessory to suicide
defective pleading
detective
inaction; failure to act
nonperformance
unenforceability
complaint
infantice
cumulative inflation
runaway inflation
tip
disciplinary information
proprietary data
confidential information
data
to proceed to the vote
embark upon (to)
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
slander
unreasonably
benign
void
invalidity
inovation
police investigation
defiled
questioning of witnesses
questioning; hearing
dissatisfaction
state enrollment

inscrio municipal
inscrio
inscrito
inspection certificate issue by the Fire Department
inspetor (de bancos)
instalao no local
instalao

municipal enrollment
enrollment
enrolled
alvar de inspeo do Corpo de
Bombeiros
controller
roll-out
instatement (assemblia); premise;
installation (aparelhos); facilities (de
fbrica); collocation (telecom.)

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

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
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
trial
normative ruling; administrative
ruling
cognizance phase
programmed instruction
opening of pretrial inquest
discovery; filing of supporting
documents
standing instructions
directions

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
instruo e julgamento perante o juiz ou jri
Instruo Normativa
instruo processual
instruo programada
instruo sumria
instruo
instrues permanentes
instrues

//

107

instrudo por
instruir (vb)
instrumentar (vb)
instrumento ordem
instrumento causal
instrumento de crdito
instrumento de mandato; procurao
instrumento de transferncia de propriedade
instrumento fiducirio
instrumento particular de assuno de dvida
e outras avenas
instrumento particular de promessa de
compra e venda

supported by (documents) (in

court)
to support; to document
to document
endorsable instrument
causal instrument
commercial
paper;
credit
instrument
power of attorney
trust deed
trust deed
private instrument of debt assumption
and other covenants

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; party aggrieved
(sometimes)
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
dealer; middleman; underwriter

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
intermedirio
//

108

interministerial
internacionalmente
internamento (cpia nica)
internar
interpelao

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 (Dir.
Proc.); service of process
to notify; summon; call; to
subpoena
to deter (deterrent effect)
to mutilate
to be annuled
disability
administrator; executor; personal
representative; executrix
inventory; probate
risk investment; shifting
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

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
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

//

109

investimento em capital
investimento em ttulos
investimento estrangeiro
investimento pesado
investimento
investimentos destinados a venda
investimentos em controladas
I.P.I. (Imposto sobre Produtos Industrializados)
irretratvel
irretratavelmente
irrevogvel
isca
iseno de impostos por um certo prazo
iseno fiscal
isento de direitos alfandegrios
isento de tributao
isoleucina (farm.)
item monetrio

//

110

capital expenditure
equity interest
foreign investment
brute force marketing power
investment
sales investments
investments
in
controlled
companies
Tax on Manufacture Products
irreversible
irreversibly
irrevocable; firm
bait and switch
tax holiday
tax exemption
dutyfree
nonassessable; tax-exempt; tax-free
isoleucine
monetary item

J
jabacul
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

payola
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)
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

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
julgar procedente
julgar subsistente
jumbo (gr.)
junta comercial
junta de conciliao e julgamento
Junta de origem
junta eleitoral
junta
//

111

juntada de documentos

filing of documents; attachment of

documents
to confirm (an affidavit) by oath or
affirmation
legal
original jurisdiction

jurar
jurdico
jurisdio preventa
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 sobre juros; anatocismo
juros de mora/moratrios
juros diferidos
juros em atraso
juros legais
juros moratrios
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

//

112

case law; former court decisions

accrued interest
due interests; interest in arrears;
past interests
compensatory interest
compound interest
interest on arrears; default
interest; late payment fine
accrued interests
interest arrearages
interest at legal rate
interest in arrears; penal interest
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

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

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)
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
devise; legacy
statutory; legal
lawful - substance of law (more
ethical)
legal - form of law
validity
legible

lanamento
lanamentos de crdito
lanamento por homologao
lanar como despesa (juros)
lanar no mercado
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
legado
legal (adj.)
legal
legal
legalidade
legvel
//

113

legislao aduaneira
legislao de represso ao abuso do
poder econmico (Lei Antitrust)
legislao
legtima defesa (Dir. Penal)
legitimidade das partes (contencioso)
legitimidade de parte
legitimidade
legitimidade
legtimo proprietrio
legtimo proprietrio
lei adjetiva e substantiva
lei coativa

custom regulations
antitrust laws
laws and regulations
legitimate self-defense
standing to sue
ligitimacy (litigation); fairness
fairness; legitimacy
legitimacy
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 complementar
lei consuetudinria
lei de contravenes penais
lei de pavilho

lei de represso ao abuso econmico e defesa da concorrncia antitrust law

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
real estate bill
draft; bill(s)
title search
deposit release

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
//

114

levantamento
levantar emprstimo
levantar financiamentos no 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
licitao

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 //

115

survey; withdrawal (of a money

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

para solda barra

ligoteira ... (para solda recuperada)
limiar
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
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
liquidao por artigos (ou artigos de liquidao)

//

116

ingot mold with __ pans x __ molds

without a brand - for welding bar
ingot mold (for recovered welding)
threshold; the current threshold
of the supplementary corporate
income tax is R$ 240.000,00
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
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 order to determine
what amount would be the
appropriate award on each item
claimed. This occurs during the
execution
phase;
proof
for
calculation of the award

liquidao
liquidaes futuras (em Contrato de Opo)
liquidante
liquidar (securities)
liquidar o saldo (ou a conta)
liquidez
lquido de imposto
lquido e certo
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
local de instalaes (prdios/escritrios) do
//

117

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

run-off (seguros)
assumed settlements
liquidator
settle
settle the balance (to)
liquidity
net of tax; post tax; after tax
correct; established; clear legal; net
and certain
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

competidor (telecom.)
local de trabalho

facilities-based competitor
job site; work premises; work site;
on de job accidents
locar
to hire
locatrio(a)
renter; tenant; lessee
locomoo
secondment
locomotiva
engine (pulling the economy);
economic power; economic engine
(the Economist); motor that drives
locomotivo
driving force
locupletao
profiteering
locupletar-se
to profiteer; to embezzle; unjust
enrichment
logotipo
graphic display; logo
lograr demonstrar
manage to prove
lograr
attain
loja de convenincia
convenience store
loja franca
duty-free shop
longa metragem
long rum film
longitudinal (naveg.)
fore and aft
lote fracionrio
odd lot
lote padro
normal trading unit; round lot
loteamento
land subdivision; real estate
development
loteria de prmios
promotional games
loteria
sweepstakes
lucratividade
earning power; profitability
lucrativo (adj.)
profitable
lucro acumulado
accrued profit
lucro antes da contribuio social e imposto de renda
profits before income tax and social
contribution
lucro antes das participaes dos acionistas minoritrios profit as per minority shareholder
interests
lucro antes do imposto de renda
profit before income tax
lucro arbitrado
tax authorities' determination of
profits
lucro bruto
contribution margin; gross profits
lucro cessante
loss of profits; loss of business income;
loss of earnings

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

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)
net profit

//

118

lucro operacional antes dos efeitos inflacionrios

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

//

119

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

M
m reputao
maarico de oxignio
m-f
maior abertura comercial
maioria esmagadora
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
mandatrio; outorgado; procurador ad negotia
mandato gesto
mandato judicial
mandato mercantil
mandato

bad name
oxygen blowtorch
bad faith; malicious mischief
free trade
overwhelming majority
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
attorney-in-fact;
mandatary;
proxy; proxy-holder
term of office
judicial power of attorney
commercial power of attorney;
commercial power of mandate;
commercial mandate
mandate; tenure; term of office;
power of attorney

manifestao rplica

rejoinder; reply (autor); answer (ru);

defendant's rejoinder

manifestao de vontade/volitiva
manifestar

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
hold
job description manual

manifesto de mina
manipulao dos preos
manipulador de linha
manso (adj.)
manter (uma sentena)
manter deciso
manter sob custdia
manter
manual de descrio de cargos
//

120

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

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
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

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
mata atlntica
matria de fato
matria prima
material udio-visual
material de gasto
material fora das especificaes
matrcula
matriz
meao
//

121

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

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")

medida de salvaguarda
medida declaratria
medida judicial de reparao
medida judicial
medida liminar
medida provisria
medidas compensatrias
medidas de represso a violaes da 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
//

122

protective order
declaratory remedy; declaratory
relief
remedy
legal process; relief
preliminary injunction; temporary
restraining
order;
restraining
order
provisional measure
countervailing measures
antitrust measures
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

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
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
Mercado Interbancrio de Eurodlares de Londres
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
//

123

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
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
London
interbank
eurodollar/eurocurrency market
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 dos juros compostos
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 Economia, Fazenda e Planejamento
Ministrio da Fazenda
Ministrio das Relaes Exteriores
Ministrio do Exrcito
Ministrio Extraordinrio para Assuntos Fundirios
Ministrio Pblico

same basis
foreman
servility
metal worker
goals; objectives
weather
annuity method
compound interest method of
depreciation
equity accounting method
job ranking method
hot-dip method
payoff method
net present-value method
straight-line
method
of
depreciation
precision microscope
to practice
ore concentrate
stop-loss order
Ministry of Science and Technology
Ministry of Economy, Treasury and
Planning
Ministry
of
Finance/Federal
Revenue Office
Ministry of Foreign Affairs
Ministry of the Army
Extraordinary Ministry
Administration Affairs

for

Land

Government Attorney's Office;

Public Attorney's Office; Public
Prosecutor Office
ministry
Finance Minister
Surgeon General (USA)

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

Justice of the Federal Supreme Court;

Supreme Court Justice

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
//

124

minister
Chief Justice of the
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

Federal

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
molde para cuias de zn e guilhotina manual p/ barras
moldes para anodos
molstia profissional

changes in law
modification
scrip
constant currency
hard currency
scrip
legal tender
foreign currency
hard currency
historical cost
convertible currency
domestic currency
highly
devalued
government debt
hard cash

federal

mold for zn calabash gourd and

manual guillotine for bars

molds for anodes

professional disease; occupational
disease
tining
automobile industry; automaker
to assemble machine
default; arrears
phychological effect (efeito moral)
strawberry
blanket moratorium
default fine
moratorium; standstill
perks
slack in housing
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

momento
montadora
montagem de mquinas
mora
moral
morango
moratria unilateral
moratria
moratria
mordomias
morosidade; marasmo no setor imobilirio
mossa (naveg.)
motivao
moto-bomba
moto-esmeril de coluna
mveis embutidos
mover uma ao
movido a gs
movimentao; manejo
movimentar
movimento de recursos
movimento dirio contbil
movimento financeiro da sociedade
muambeiro
mudana de nome
mudana de produto
mudana de sede
mudana organizacional
//

125

mudar
mufla
muita satisfao
muito menos
multa compensatria
multa contratual pr-fixada
multa contratual

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
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

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

//

126

N
na espcie
na fbrica
na forma de artigos
na hiptese de
na melhor forma de direito

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
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
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

na mina
na plantao
na posse do imvel
na proporo das aes
na qualidade de sucessora por 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
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
//

127

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
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
//

128

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
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 standard; accounting
principle; fundamental accounting
concepts
rule absolute
principle; norm
general rule of law
public policy
rule

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)
nota autorizada para divulgao na imprensa
nota bancria
nota colateralizada
nota de cobertura
nota de consignao
nota de dinheiro
nota de rodap
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 demonstraes contbeis
notcia de converso
notcia
notificao cartorria
notificao civil
notificao de saque
notificao judicial
notificao
notificar, no mnimo com ___ dias de antecedncia
novao
novos fundos
nua propriedade
ncleo
nula e sem efeito
nulidade
nulo, sem valor
nmero de ordem
nmero de processo

//

129

personnel norms
in the best terms of the law
subject to the following
(at) common law
by operation of law
under
press release
bank note
collateralized floating rate note
cover note
consignment note
bill
footnote
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
notary public
explanatory notes to the accounting
statements
conversion notice
release
notice via registry office
preliminary judicial notice
notice of withdrawal; notice of
drawing
summons; court notice
notice; process
to give not less than ___ days' prior
notice to
novation; renewal
fresh funds
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
o acima exposto
to foregoing
o acusado
(the) accused (penal)
o comprador paga pela mercadoria e pelo frete (C. and F.)
C. and F. (Cost and
Freight)
o disposto acima
the foregoing
o juiz deu-se por suspeito para examinar o caso
the judge has recused himself from
the case
o pedido foi indeferido
the application was refused
o que contraria uma questo de direito
perverse verdict
o que for maior
to greater of
o voto foi declarado nulo
the vote was declared invalid
o x da questo
the gist of the matter
objetivar
with a view to; intended to; seeking
to
objetivo
objective
objetivos a curto prazo
short range objectives
objetivos a longo prazo
long range objectives
objeto deste contrato
contemplated by this agreement
objeto e p
purpose and status
objeto social
corporate objective; corporate
purpose
objeto
object; purview (social); subject
matter (contrato); purpose
oblao
oblatio
obras de adequao
fit-out
obrigao contratual
contract obligation
obrigao de fazer
affirmative covenant
obrigao de no fazer
negative covenant
obrigao garantida
secured bond
obrigao vlida
binding obligation
obrigao
liability; bond; obligation; security
obrigaes com coupon (de debntures)
coupon bonds
obrigaes de colocao pblica a taxas de juros flutuantes
publicly issued floating rate
notes
obrigaes de fazer
positive covenants
obrigaes de no fazer
negative covenants
obrigaes de S.A. (debntures no Brasil)
corporate bonds
obrigaes diversas
sundry obligations
obrigaes do tesouro
treasure bonds
obrigaes fiscais
tax liabilities
Obrigaes Reajustveis do Tesouro Nacional (ORTN) readjustable national treasury
bonds
obrigaes remuneradas
interest bearing obligations
obrigaes trabalhistas e sociais
labor
and
social
security
obligations
obrigaes vencidas
arrears
obrigaes
dues; covenants
obrigada
obligor
obrigar
to be binding upon; bind
//

130

obrigar-se (a)
obrigatoriedade
obrigatrio (adj.)
observaes
observado o desgaste natural
observados(as) contudo
observar; respeitar
obstar
obteno (seguros)
obter indenizao
ocorrncia
ocupacional
ocupando os noticirios
oferecer defesa
oferecer menos
oferta de aquisio de controle
oferta de trabalho
oferta e demanda
oferta e procura
oferta global de ttulos
oferta livre de responsabilidades
oferta para compra de aes
oferta primria de aes
oferta primria; colocao primria de ttulos
oferta pblica inicial
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
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
//

131

to agree; undertake; to covenant

obligation to
binding; mandatory; compulsory
remarks; observations
normal wear and tear excepted
while complying with
to comply with
bar
procurement
recover damages (to)
police report
on-the job; on-the industrial
in the news
raise all defenses
underbid (to)
takeover bid
job offer
supply and demand
supply and demand
global equity offer
open kid
tender offer; flotation
primary offer
initial public offer (IPO)
initial public offerring (IPO)
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
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

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
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
operao compromissada

operao consorciada
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

lien;
burden;
encumbrance;
exposure
call
covered position
purchase option; call option
cap (hedging)
call option; facility purchase
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.)
syndicated transaction

back-to-back transaction
63 loan transaction
exchange transaction
loading
hedge
floor trading
arm's length transaction
fund-raising
operao regional (dentro do mbito regional/estadual) (telecom.)
local acess transport area
(LATA)
operao regional para regional (interestadual) (telecom.) intraLATA (interLATA)
operao simblica de cmbio
symbolic operation of exchange;
nominal exchange dealing
operao trancada
locked deal
operao travada
locked deal
operao
operation; transaction (negcio)
operaes vista
cash market
operaes ativas e passivas
fund-raising and lending
operaes compromissadas
matched transactions
operaes de swap
swap agreement
operaes futuras
futures
operaes travadas
locked-in spread
operador de bolsa
floor broker; pit broker
//

132

operador de chamada de
longa distncia (interestadual) (telecom.)
operador de compra e venda
operador de longa distncia (telecom.)
operador especial (St. Exch.)
operador
operar seus negcios
operadora de servios interurbanos (telecom.)
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
ordenao
ordenado
ordenamento adjetivo civil
organizao em constante estado de aprendizado
organizao formal
organizao informal
organograma
rgo de administrao
rgo de classe
rgo do governo
rgo governamental
rgo judicial
rgo julgador
rgo jurisdicional
rgo ou entidade governamental
//

133

long distance carrier (LDC)

purchase and sale transaction
toll carrier
specialist
floortrader
affairs
toll carrier
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
draft
agenda
economic order; economic policy
court order
public policy; principle of law and
order; public order
structure
salary; earnings
civil procedural law
learning organization
formal organization
informal organization
organization chart
administrative body
bargaining unit
government agency
government department
judicial entity
tribunal
judiciary body
governmental body or agency

rgo; entidade (tipo)

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
outorgante
outorgar
outras despesas/receitas no operacionais

agency
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
principal; grantor
wife's consent; grant
other
nonoperating
expenses/income
other income/expenses
other pending contracts
other credits
other liabilities
others operating results
after consultation with...

outras receitas/despesas
outros contratos a realizar
outros crditos
outros dbitos
outros resultados operacionais
ouvido previamente

//

134

P
P. Deferimento

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; premarital
agreement
agreement of forfeiture
buy-back agreement
agreement; covenant; settlement;
arrangement; adjustment
standard of value
criteria of performance
standards of production
principal obligor
untimely payment
overpayment
underpayment
immediate
payment;
cash
consideration
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

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
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.)
//

135

panela intermediria (met.)

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
paralisar (aeronave)
parceiros comerciais
parcela a deduzir
parcela depositada
parcela semestral
parcela nica
parcela; prestao
parecer contrrio; voto contrrio; voto vencido
parecer de orientao
parecer do Ministrio Pblico
Parecer dos Advogados da Tomadora
Parecer dos Advogados do Agente e dos Bancos
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
//

136

tundish
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
to ground
business partners
deductible
escrowed portion
semi-annual instalment
bullet payment
installment; tranche; lot
adverse
opinion;
dissenting
opinion; disclaimer of opinion
practice bulletin
opinion of the Public Attorney's
office
opinion of general counsel to
borrower
opinion of counsel to the agent and
the banks
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

parte em litgio
parte ilegtima
parte lesada
parte prejudicada
parte vencedora
parte
partes da sentena ou acrdo

participao em empreendimento de lazer

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
participao
participaes dos minoritrios
partida do segundo soprador com o primeiro operando
partilha
partilha de bens
pasmem!
passadeira
passageiro
passar por; agentar
passvel de
passivo circulante
passivo descoberto
passivo e obrigaes
passivo exigvel
passivo fictcio
passivo por prescrio normativa (telecom.)
passivo real
passivo
pasta bsica
patrimnio (soc.)
patrimnio humano
patrimnio lquido
patrimnio mundial
patrimnio
ptrio poder
patrocinadora
//

137

litigant
party without; standing to sue
injured party
aggrieved party
prevailing party
party
parts of the decision: relatrio the
summary of the events of the trial
fundamento: basis for the decision;
decision: the verdict itself
vacation ownership
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
interest; stake; holding
minority interest
startup of a second blower with one
blower operating
apportionment
apportionment of assets; estate
settlement
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
regulatory liability
actual liabilities
liabilities
unefined cocaine
assets and liabilities; assets;
holding
human asset
net
worth
(em
textos);
stockholders' equity (em balanos)
world heritage site (UNESCO)
heritage
parental power; paternal power
issuer; drawer

paulatinamente
pauta
pauta de casos; ementa de sentena; lista de decises
PBX (telecom.)
pea processual
pea vestibular
peas processuais

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
pedido de reconsiderao de certificado de registro
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
pendncia
//

138

slowly but surely

trial docket
docket
private branch exchange (PBX)
procedural document
complaint; initial petition
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 ...
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
request for reconsideration of
registration certificate
application
for
investment
registration
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
loose ends

peneira vibratria acionada com moto-vibrador

VIMOT, para peneirar solda em p
penhor de aes
penhor legal
penhor mercantil
penhor rural
penhor
penhora judicial
penhora pr-judicial
penhora
penhorado (subst.)
penhorador(a)
penso alimentcia
penso ou aposentadoria
penso por morte
penso
percentual de participao sobre o capital social
percurso
perda de objeto (ao)
perda monetria
perdo de dvida
perdas e danos
perdas ou lucros por oscilaes cambiais
perder a votao
perecimento de investimento
perecimento
perempo; precluso
perfeito estado de uso, habilidade e funcionamento
performance garantida da gerao eltrica lquida
perfusionista
pergaminho exordial
percia

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
//

139

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
distrainor; lienor
alimony; support payment
pension or retirement pay
surviving spouse pension
dole
percentage of interest in corporate
capital
voyage
lack of grounds
purchasing power loss
debt forgiveness
losses and damages
exchange losses or profits
to be outvoted
termination; extinction
perishment
estoppel
perfect condition of use, occupancy
and operation
net electrical output performance
guarantees
perfusionist (tc. md.)
exordium
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

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
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
pessoa jurdica
pessoa natural
pessoal de escritrio
pessoal temporrio
petio explicativa de capitalizao de emprstimo

//

140

probationary period; trial period

grace period
interest period
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
legal net weight
attitude survey
market research
opinion survey
personnel research
salary survey; wage survey;
compensation survey
exploration
salary survey; wage survey;
compensation survey
survey
the governmental and its divisions;
governmental entities
individual; natural person; person
body corporate; legal entity; legal
person; corporate entity
individual; person
clerical personnel
temporary personnel
explanatory letter regarding loan
capitalization

petio inicial (autor)

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 pending
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 twophase 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
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

petio
petitrio
pignoratcio
pirataria
pirateado
PIS, COFINS, ISS
piso salarial
placa (met.)
plgio (dir. autoral)

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.)
//

141

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
ponto de venda
ponto-chave
pontos-base
populoso
por ao ou omisso
por conseguinte, fica acordado como segue

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
sales outlet
key point
base points (b.p.)
populous
commission or omission
now, therefore, it is hereby agreed
as follows
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

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
//

142

portador
portanto
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.)
posio lanadora
posio titular
posio vendida
posio
posicionamento interno de pessoal
posicionar
posse legtima, mansa e pacfica
posse mansa e pacfica
posse
posseiro
possibilidade jurdica
possuidor em boa-f
postecipadamente
postecipado
posterior (adj.)
posto de atendimento eletrnico (Banco 24 horas)
posto de servio
posto fbrica
posto fiscal
posto no destino
posto
postulao
potssio
potestar por
pouco antes
poupana a prazo fixo
poupana
praa

//

143

bearer; holder
therefore,
consequently,
accordingly, hence, so, thus
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
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)
squatter
cause of action
holder in due course
in arreas
in arrear
afterall
automatic
teller
machine;
automatic teller
service station
at factory
tax service office
free delivered
teller's booth
request
potassium
to request permission for
shortly before
time savings account
savings
auction; public auction; trading
area; venue; marketplace; site

praticar todos os atos

prticas comerciais enganosas
(por) prazo indeterminado
prazo de carncia
prazo de decadncia
prazo de entrega
prazo de prescrio

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
limitation period; prescriptive
period
prazo de validade da aprovao
term of validity of the approval
prazo de vencimento
term
prazo de vigncia
term of effectiveness; period of
validity
prazo indeterminado
unlimited; open-ended
prazo para chegada de um navio ao porto de embarque lay can
prazo
term; time frame; time limit;
currency; interval; stated period;
appointed day; timing; period
prembulo
introduction
praquecedores de gua de alimentao de alta presso high pressure feedwater heaters
precatria
letter rogatory
precatrio
special judicial order
precedentes
precedents
preceito cominatrio
seeking an injunction
precluso
estoppel; preclusion
preo de capa
list price
preo de compra
bid price; purchase price
preo de cotao entre operadores
dealer-to-dealer asked price
preo de exerccio (opo)
strike price
preo de exportao construdo
constructed export price
preo de tabela
list price
preo de venda mdio
average sale price
preo de venda
ask price; sale price
preo global de compra
aggregate purchase price
preo justo de mercado
fair market value
preo lquido de venda
net sales price
preo mximo
ceiling price
preo mdio ponderado
weighted average price
preo normal
normal price
preo unitrio
per unit price
preo
price
pr-contrato
preliminary contract
pr-datado
post dated
preencher declarao de renda
tax return file a ...; tax to file a ...
prefacialmente
prima facie
Prefeitura Municipal
City Hall (lugar)
Prefeitura
local
government
authority;
municipality; prefecture
preferencial
prime
prefixar
to prefix
prego (na Bolsa de Valores)
big board; floor; sessions
prego
trading floor; trading session; pit;
market floor
//

144

prejudicado
prejudicar (vb)

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
bulk preparation
draw up
representative
condition precedent
to become time-barred
lapse; barred; statute of limitation
barred by law; the statute has run
Office of the President; presidency
president
of
the
executive
committee
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)
to take the Chair
maximum pressure
spending pressures
procedural requisites
prerequisites
payment of support
rendering of technical assistance;
servicing
accounting

prejudicial (subst.) (contencioso)

prejuzo acumulado
prejuzo
prejuzos emergentes
prejuzos especulativos
prejuzos fiscais
preliminar de prescrio
preliminares (ao judicial)
preliminarmente
prmio de reembolso
prmio de seguro de crdito
prmio
premissa
prensa de extruso
prensa excntrica
prensa
preparao em massa
preparar (contas)
preposto
pr-requisito
prescrever
prescrio
prescrito
Presidncia
Presidente do Comit Executivo
Presidente

presidir a reunio
presso mxima
presses de maiores gastos
pressupostos processuais
pressupostos
prestao alimentcia
prestao de assistncia tcnica
prestao de contas
//

145

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
pretenso
preterido
pretor
pretrio excelso
prevaricao
preveno de acidentes
prevento (Juzo)
prever (vb)
previdncia privada
previdncia social
prvio
previso
previsvel
previsto
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
princpio da recepo
princpio da subsidiariedade
princpio de contabilidade geralmente aceitos
princpio de universalidade
princpio do contraditrio

//

146

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
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)
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
acceptance doctrine
principle of subordination
generally accepted accounting
principles
taxed on worldwide income
adversary system

princpios contbeis geralmente aceitos

generally accepted accounting

principles
(GAAP);
good
accounting principles
accounting principles
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.
goal lodgings; jail lodgings
house arrest
preventive detention
detention
deprive of
pervasive privatization
privatization
maritime lien
benefits
probational
provenance
valid; logical; justified
directors compensation; officers
remuneration
provisional proceeding
hiring procedure
summary proceedings
ordinary proceedings
course of conduct; procedures
further development
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
prejudgment phase
bidding waiver
execution
proceedings;
enforcement
proceedings;
execution suit
jury proceedings
special proceedings
bankruptcy proceedings

princpios contbeis
priso administrativa

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
processo de conhecimento
processo de dispensa de licitao
processo de execuo
processo do juri
processo especial
processo falimentar
//

147

processo fiscal
processo gerencial
processo judicial
Processo n
processo ordinrio

tax claim
management process
court suit; legal process
Case No.
cognitive
proceeding;
regular
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
attorney-general
public prosecutor
attorney-general
state attorney
Office of Attorney-General of the
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; output;
commodity
food products
dated goods
products sold

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
procurador geral da repblica (MP federal)
procurador pblico
procurador-geral
procuradoria do estado
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
//

148

produto-tampo
proferir
professor titular
profissional liberal
pro labore
programa contra pobreza direcionado
programa de avaliao de mrito
programa de computador
programa de incentivo de emprego a minorias
programa de publicidade
proibir (vb)
projeto de lei
projeto de partilha
projeto de preservao
projeto do ...
projeto filantrpico
projeto substituto
projetos de obras pblicas
prolatar
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
Promotoria de Justia de Acidente de Trabalho (PJAT)
Promotoria de Justia do Consumidor (PJC)
promovente
promover
promovida
promulgar
pront. (abrev. de pronturio)
pronunciar
pronunciar-se
propaganda comparativa
//

149

stopgap product
to hand dow; issue; render
(judgment)
full professor
professional
estimated self-employment income
targeted antipoverty program
merit rating plan
computer software
employment incentive program for
minorities
advertising campaign
to prohibit; to bar; to ban
legislative bill; bill
draft of apportionment; draft of
distribution
conservation project
design of the system
charitable project
alternative bill
publics works projects
to hand down; issue; render
(judment)
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
On-the-job Accidents Prosecutor
Office
Consumer Prosecutor Office
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

propaganda enganosa
pro soluto (pagamento)
pro solvendo (para solver)
propina; caixinha
proponente
proporo
proporcional (adj.)
proposital; intencional; falta voluntria
propsito
proposta (em concorrncia)
proposta de aquisio de controle majoritrio
proposta de diretoria
proposta de honorrios
proposta de incorporao
proposta de licitao
propriedade industrial
propriedade intelectual
propriedade legtima
propriedade
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

misleading/deceptive advertising
settlement
to pay
kickbacks
bidder
ratio
pro rata; ratable; proportional
willful misconduct
intention
bid; proposal; quotation
hostile bid
proposal of the board of directors
engagement letter
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
profit; gain; yield; result; revenue;
wage
work performed; preparation
approval
income
tax
reserve;
contribution reserve

//

150

social

proviso (dbito)
proviso para crditos de liquidao 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)

//

151

accrual
bad debt reserve
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)

Q
a qualquer ttulo
quadra
quadrilha

on any account
block
illicit cartel of criminal/netework;
criminal group
quadro de administradores
administrative structure
quadro de aviso
bulletin board
quadro geral de credores
general list of creditors
quadro sintico
chart
qualificao (crime)
identification; aggravated by ...
qualificao
crime
qualificaes
ex-grafia payments?
qualificaes gerenciais
managerial skills
qualquer disposio em contrrio contida neste instrumento
anything to the contrary
herein
quando um grupo de investidores compra uma
empresa, em um negcio em grande parte
financiado por emprstimos
leveraged buyout
quantia depositada pelo investidor, com o corretor,
a ttulo de sinal
call margin
quantia
sum
quantias excelentes
any overage
quarteirizao
contingency
que integra o presente instrumento como ...
attached as Exhibit "A" hereto
quebra de caixa
special bonus for cashiers
quebra
ruin
quebrar; entrar em falncia
to go belly up
queda (baixa) nos preos
drop in prices; fall of prices
queda na procura
flagging demand
queima total de estoque
clearance sale
queixa (Dir. Proc. Penal)
complaint
queixa para indenizao por perdas e danos
suir for damages (or compensation)
quem de direito
rightful party
querelado
the accused
querelante
complainant
quesito (Dir. Proc.)
question
quesito escrito
written interrogation
questo (contencioso)
dispute
questo prejudicial
preliminary or preparatory action
questionar
to call into question
questes constantes na ordem do dia
items of the agenda
quilmetro rodado
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
quirografrio
unsecured or general (as opposed
to privileged) (unsecured liability,
unsecured creditor)
quitao
discharge; release; acquittance
quitada
drawer; payee
//

152

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

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

//

153

R
R&I

record and notify (registre-se e

intime-se)
record and notify (registre-se e
autue-se)
sale by auction
rationale;

R.A.
raceamento
raciocnio;

o mesmo raciocnio usado na acima referida Soluo de Consulta

the same rationale used in the

above referred Advance Rulings

radiofuso sonora
ramo de atividade
raso
raspadinha
ratear (vb)
rateio

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
final arguments
where upon
corporate name
reasonable
statement of the appellant
defendant pleader
rehiring
gross-up
gross-up
adjustment
escalation; restatement
salary adjustment
actual
consummation
to plow ahead with reform
accruing; performing
short-term receivables
noncurrent
assets;
long-term
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

ratificao
razo (livro)
razo de apelao
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
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
//

154

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
receitas futuras de contribuintes pblicos
receitas no operacionais
recepo
receptora
recibo de depsito obrigatrio do capital social
recibo de sinal
recibo do correio areo
recibo postal
recibo
reciprocidade
reciprocidade em saldo mdio
recproco
recitals
reclamao (trabalhista)
reclamada(o)
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
reconvinte
//

155

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
future
income
from
public
contracts
nonoperating revenue
acceptance doctrine
recipient
receipt of mandatory deposit of the
share capital
receipt of down payment
airmail receipt
postal receipt
receipt
reciprocity; mutuality
compensating balance
cross
considerandos
grievance
defendant; respondent
claimant; plaintiff; complainant
claim
confinement; solitary confinement
overpaid by
payment (of taxes)
buyout
buyback
numerical conciliation
certify; notarize (to); legalize the
signature
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
counterclaimant

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
rede digital de servios integrados (RDSI) (telecom.)
rede viria
rede
rede de filiais
redigir a ata
redondo
reduo de pessoal
reduo do capital circulante
reduo em investimentos
reduo em taxas de juros
reduo
reduo/desconto no imposto
reduzir os custos a um mnimo
reduzir
reembolsar
reembolso de aes
reembolso de direitos alfandegrios
reembolso postal
reembolso
reemprstimo
reescalonamento
reestruturao
re-exame (tribunal)
refeitrio
referendo
//

156

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
integrated services digital network
(ISDN)
network of highways
net; grid
branch network
draw up the minutes
in good shape (financially)
downsize
reduction - current assets
investment cutbacks
interest rate relief
decrease
tax abatement
to slice costs to the bone
diminish;
write
dow
(contabilmente)
to repay
refund
drawback
direct
merchandising/merchant;
mail order
refund;
reimbursement;
repayment; recourse; chargeback
relending
rescheduling; retiming of payments
restructuring;
capital
reconstruction
ex officio review
cafeteria
approved

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
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 Sade
registro no conselho regional de farmcia (CRF)
registro no conselho regional de qumica (CRQ)
registro simplificado/resumido
registro
registros/extratos bancrios
regras contbeis pormenorizadas
regresso
regulamento(s)
regular (adj.)
regularidade
regularizao (documentos)
//

157

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
system; ruling; tax regime (fiscal);
arrangement (legal)
respondent judge
to press charges
to draw up a contract
to record
real estate registry
recordation
corporate registry
personnel records
product registration at Ministry of
Health
pharmacy registry accounting
council
regional chemical council - CRQ
registration
short form registration statement
enrollment; record
bank records
detailed accounting principles
recourse
regulations; enabling legislation;
rules
routine
good standing; regular standing
perfection; regularization

reincidente
reintegrao de posse
reintegrao no emprego
reintegrao
reipersecutrio
reiterao
reivindicao
reivindicar

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
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

rejeio de carga
rejeitado; recusado
rejeitar a petio inicial
rejeitar uma ao
relaes com empregados
relaes com o pessoal
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
//

158

renda per capita

renda
render
rendimento lquido
rendimento nominal
rendimento por hora
rendimento

rendimentos da caderneta de poupana

rendimentos recebidos por
rendimentos
renegado; exceo
renovao de autorizao de outorga de aval
renovao
renovar o estoque
rentabilidade
rentvel (adj.)
renncia ao direito de imunidade
renncia (autorizao de transporte de mercadoria
em navio que no seja de bandeira nacional)
renncia
renuncia expressamente ao benefcio de ordem

renunciar
repactuar
reparao judicial
reparao
repartio pblica
repartio
repassar
repasse
repatriamento
repetio de indbito
repique (PIS)
rplica (autor)
rplica (Dir. Proc. Penal)

//

159

per capita income

income; earnings; revenue
yield
net earnings
face valuation
output per hour
efficiency
(mquina);
profit;
income; return (capital); yield
(ttulos);
output
(industrial
production)
saving account earnings
proceeds received by
income (not earnings), esp. as in
statements; revenues
renegate
renewal of the authorizatin for
"aval" guarantee
renewal; maintenance (seguros)
restock (to)
earning power; profitability
profitable
waiver of immunity
waiver; rejection; renouncement
relinquishment;
resignation
(cargo);
waiver
(direito);
renouncement
expressly waives the benefit of
order (refers to sueable sequence
based on who signed the document
first, when more than one signature
appeals)
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
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
reply; prosecutor's rebuttal; claim
(plaintiff); counterclaim or answer
(defendant); replication (palintiff);
rejoinder (defendant)

repos
repreenso; reprimenda
representao comercial
representao; agenciamento

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; title
retention
surplus reserve
capital gains; profit reserve
appraisal surplus
self-insurance
special capital reserve
statutory legal reserve
legal reserve
free surplus
reserve for maintenance of working
capital
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

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
reserva de lucros
reserva de reavaliao do ativo fixo
reserva de seguro
reserva especial de capital
reserva legal estatutria
reserva legal
reserva livre
reserva para manuteno de capital de giro
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
//

160

resistente(mente)
resistncia a mudana
resolver
respeito
responder pela evico

responsabilidade aleatria/condicional
responsabilidade aquiliana
responsabilidade civil
responsabilidade condicional
responsabilidade conjunta e solidria
responsabilidade criminal
responsabilidade cumulativa
responsabilidade de linha
responsabilidade de mero favor
responsabilidade fiscal/imposto de renda devido
responsabilidade funcional
responsabilidade indireta
responsabilidade individual
responsabilidade objetiva
responsabilidade patrimonial
responsabilidade penal
responsabilidade por
responsabilidade regressiva ou subsidiria
responsabilidade solidria
responsabilidade
responsvel administrativo
responsvel autorizado
responsvel pelo nus do imposto de renda
responsvel
responsvel solidrio
ressalva
ressalvado que
ressarcimento
ressarcir
restaurao de estradas
restaurao de patente ou pedido de patente
restaurante
restituio de imposto
restituio de renda
restituio
restrio
restries regulamentares
resultado antes da correo monetria

//

161

resiliently/ tendncia a se reestrutar

rapidamente
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
criminal liability
accrued liability
line responsibility
liability without cause
tax liability
malpractice liability
vicarious liability
several liability
strict liability
personal liability
criminal liability
accountability
subsidiary liability
joint liability
liability
exempt employee
authorized officer
income tax paid by
accountable (to be held); individual
responsible; person in charge
jointly and severely liable
proviso; qualification; reservation;
erratum
provided that; except that; unless
reimbursement; indemnification;
recovery; compensation
indemnity
road renovation
reinstatement of patent application
or of patent
cafeteria
tax refund
tax rebate
refund
restraint
regulatory constraints
results
before
monetary
adjustment

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
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

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
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
to call together

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
reunir
//

162

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
rubricada
rubricar (vb)

//

163

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
initialed
initial

S
S.A.
S.A.R.
S.M. Britnico
sabo em p
sacado
sacador
sacar (cheque)
sacrifcio (ativos)
sadio; estvel
sagrado
saibam tantos quantos esta virem ou interessarem
saibam tantos quantos esta virem que
sada de recursos
sada
sala de despachos
sala(s)
salrio de benefcio
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
//

164

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
to all whom these presents shall
come or may concern, know that
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
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

saldo devedor
saldo disponvel
saldo mdio
saldo remanescente
saldo
saldos
salvaguarda
salvaguardar
salvaguardas
salvo especificao em contrrio aqui contida
salvo melhor juzo

debit balance; outstanding balance

undrawn balance
compensated balance
outstanding balance
balance
arrears
countervailing duty (GATT)
to hold harmless against
safeguards
excepted as specified herein
to the best of one's knowledge (and
belief); at the best knowledgment;
to the best of s.o. knowledge
salvo na medida em que
except to the extent
salvo se
unless
sanar
to correct; to remedy (a default)
saneamento de meio circulante
cash reconciliation
saneamento
remedy
sanear a economia
to clean up the economy
sanear um feito
to render an interlocutory decision
in the case
saque a descoberto
overdraft
saque vista
cash draft
saque emitido com vencimento superior a 60 dias de vista long draft
saque
drawdown
(emprstimo);
withdrawal; draft (papis); to cash
(cheque); drawing
satisfazer
to meet
saudoso
late
se for o caso
as the case may be
secretaria da justia e defesa da cidadania
justice and citizenship defense
office
secretaria da receita federal
federal income office; Brazilian
Internal Revenue Service (BIRS)
secretaria de estado dos negcios da fazenda
state treasury affairs
secretaria de poltica de informtica e automao
informatics and automation policy
office
secretaria de segurana pblica
public security office
secretaria do estado dos negcios da justia
state office for justice affairs
secretaria do tribunal
secretary of the court
secretaria especial de informtica
special informatics office
secretaria nacional de comunicaes
Brazilian Communications Office
secretaria para assuntos da Casa Civil
civilian household
secretaria
office; bureau
secretrio(a)
secretary (reunio ou assemblia);
officer
securitrio
insurance broker; pertains to
insurance
securitizao
securitization;
demonetization;
collaterization
sede e foro
jurisdiction

//

165

sede

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

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
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
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
sem prejuzo das outras multas cabveis

sem se restringir ao acima exposto

sem soluo de continuidade
semestralmente vencidos
semestre
semovente
semoventes
sempre porm
sempre que possvel
//

166

sempre que
senado
seno vejamos
sendo certo que
sendo desconsiderados
senha

whenever
upper houseupper house; senate
hence, in this regard
it being understood that
no account being taken
PIN
(personal
identification
number)
senhor e legtimo possuidor
lawful owner and holder
senhor presidente
Mr. Chairman
senhor
owner; proprietor
senhora e legtima possuidora
proprietor and lawful owner
senhora presidente
Madam Chairman
sensoriamento
sensory
sentena absolutria
acquittal
sentena arbitral
arbitration award
sentena condenatria
sentence to condemn; awardmaking decision; condemnation
sentence
sentena de impronncia
refusal to indict
sentena de pronncia
indictment
sentena declaratria
declaratory judgment
sentena judicial
court decision
sentena normativa
ruling
sentena transitada em julgado
jugment
made
final
and
unappealable
sentena
court decision; judgment; verdict;
decision
separao
removal
separadamente
severally
separar os "LEC's" dos "TOLL CARRIER's" (telecom.) unbundled network elements
seqestro
impounding (bens); seizure (bens);
attachment
(bens);
hijacking
(plane); sequestration
ser aprovada
to be carried
ser atrelada
to be pegged to
ser auditada/auditorada
to be audited
ser convocado
to be summoned
ser criado
to be contrived
ser destitudo do cargo
to be dismissed of a post
ser destitudo, demitido
to be dismissed from a post
ser generalizado
to be widespread
ser incisivo
to carve at the joint
ser inserido
to be placed in the agenda
ser liberado
to be loosened
ser o presidente da mesa
to be chairman
ser parte do contrato
to be party to the agreement
ser procedente
to be valid
ser rejeitada
to be defeated; to be voted dow
ser responsabilizado
to hold responsible
ser responsvel perante ...
to be liable to
ser responsvel
to be liable
a parte responsvel por...
the party liable for the...
//

167

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 mediante alocao de
aparelho receptor
servio diligente
servio externo
servio mdico
servio personalizado
servio prestado
servios a terceiros
servios avanados de chamada (telecom.)
servios de consultoria empresarial
servios de consultoria
servios de vigilncia
servios internacionais
servios nacionais
servios pessoais
servios pblicos
servido
servido de uso
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
//

168

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
paging service
standard of care (positivo);
servitude (negativo)
field service
health service
customized service
service rendered
services to third parties
enhanced calling services
business advisory services
the consulting
security guard services
international services
domestic services
personal services
utilities; civil service
easement (positive); right of way;
servitude (negative)
easement
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;
trade secrets (s vezes)
classified
acronym

signatrio
simblica de cmbio

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

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
Sindicato dos Trabalhadores nas Indstrias
Metalrgicas, Mecnicas e de Material
Eltrico

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)

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(*)

(*)

UEPSltimoaentrar,primeiroasairdoestoque

//

169

sob censura
sob compromisso
sob encomenda
sob medida
sob pena de confisso quanto matria de fato

sob pena de confisso

sob qualquer pretexto
sob trfico de influncia/enriquecimento ilcito
sobejar
sobras de campanha
sobras
sobreestadia
sobreloja
sobressalente
sobrestamento de qualquer andamento dos casos
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
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
//

170

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
confessed to a matter or fact, or to
having committed the offense or to
have acknowledged some allegation
as true)
under penalty of confession of
judgment
on any pretext
for graft; influence peddling
to overabound; to be superfluous
unexpected campaign funds
unsubscribed shares; unsold shares
demurrage
mezzanine
spare part (peas)
that no action has been taken in
any of the presently existing cases
to halt
surtax; surcharge
managing partner
affiliate company
joint-stock company
civil company
associate company
brokerage company; securities
firm; brokerage house
publicly-held company
closed corporation
working partnership; capital and
industry partnership; capital and
working partnership
closely-held company
leading company
mixed-capital
company;
government-controlled company
common-law marriage
venture capital company
unilimited liability partnership
decaying society
limited partnership with share
capital
limited partnership
special
partnership;
unincorporated joint venture
general partnership
dummy corporation

sociedade fechada de investimento (USA)

sociedade inoperante
sociedade por quotas de responsabilidade limitada
sociedade resseguradora
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
software de encaminhamento de rede
software de prateleira
software do sistema de comutao (telecom.)
solicitao do corretor para que o investidor
complete o depsito prvio
solicitao
solidariamente responsvel
solidariedade
solidrio
soluo de problemas
Soluo de Consulta (i.e., SRF)
solues no convencionais
solvncia
som ambiente
soma lquida e certa
soma total
soma
sondagem
sonegao fiscal
sonegao
sonegar impostos
soprador
soro de leite
sorteio de prmios
Sr. Presidente
Sra. Presidente

closed-end funds
dormant company
"limitada" company; Brazilian
limited liability company
coinsurance company
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
routing software
off-the-shelf software
switched system software
margin call
request; demand
to assume joint liability
joint liability; solidarity
joint liability/responsibility
problem solving
Advance Rulings
workaround
creditworthiness; solvency
background music
sum certaim
total sum
sum
boring
tax evasion; dodging
evasion; understatement
dodge taxes; evade taxes (to)
blower
whey
prize raffle
Mr. Chairman
Madam Chairman

//

171

sub chefe
subarrendamentos
subconjunto
subcontratao
subcontratar
subdelegao
subjacente
submeter relatrio a
submeter
subordinao hierrquica

deputy head
subleases
subassembly
hive-off
to hive off; to subcontrac
delegation
underlying (agreement)
file report with
refer to
subordination
within
an
administrative
hierarchy,
or
administrative
subordination
(labor law)
dowline
to bribe; pay off
payoff; bribery; bribe
deputy-attorney's office
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

subordinado
subornar
suborno
sub-procuradoria
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
sucesso tributria

sucesso universal
sucesso
sucesso do pedido
sucumbncia
sucursal
sujeito taxao
sujeito passivo
//

172

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
suplente
suplicado
suplicante
supor
suportar (peso)
suporte de deciso
suporte fsico
suporte; apoio
suposto
supra
Supremo Tribunal Federal

term sheet
resum; abstrat; table of contents
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
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)
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

suprimir
surpreender
sursis
surto; fase
suspeio (de um juiz)
suspeito (Dir. Proc. Penal)
suspender
suspensa (reunio, assemblia)

suspenso de cido glutmico

suspenso de instncia
suspenso
sustao de cheque
sustao de protesto
sustao
//

173

sustar
sustentao oral
sustentar contra
sustentar; apoiar (vb)

to halt; suspend; stay; arrest

oral argument
assert against
to maintain; to assert; to uphold; to
underpin

//

174

T
pases asiticos
tabela de incidncia do IPI
tabela progressiva
tabela
tabelio
tablita
talude
tamanho / volume das taxas / tarifas (telecom.)
tambores
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
Tarifa Aduaneira do Brasil (TAB)
tarifa alfandegria
tarifa de manuteno
tarifa para o servio de acesso comutado (telecom.)
tarifa uniforme
tarifao
tarifas aduaneiras
tarifas alfandegrias
tarugadeira
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
//

175

Asian-style growth rates

table of IPI tax rates
graduated rate
tariff
notary public
deflationary factor
floodbanks
bulk rates
drums
tank with agitator for flow,
stainless
steel tank
after-hold
forward-hold
ballast tank
shoretank
polypropilene tank
to deny bad news
assignments
Braziliam Customs Tariff
duty
maintenance fee
switched acess rate
standard rate
price hike
customer charges
custom duty
viser
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

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
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

yield rate
merchant marine renovation fee
demurrage fee
spot rate
income tax rate
hourly fee
libor
internal rate of return
judicial free
libor
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
E.T.C. (estimated time of cargo)
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 ...
to be entitled to

tempo de casa
tempo de conversao
tempo de execuo
tempo hbil
tempo inoperante
tempo opervel
tempo previsto para carregamento (E.T.C.)
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
ter direito a
//

176

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
termo
termos de aprovao
terreno quitado
terrenos
tese acadmica
tesoura para cortar solda em barra extra pura
tesouraria
testa de ferro
testada
testador
testamenteiro
teste de aptido
teste de inteligncia
testemunha apresentada
testemunha de acusao
testemunha de defesa
testemunha instrumentria
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
//

177

to make a go of a reform
to have full faith and credit
operate for profit
to request the case records for
examination
outsourcing; subcontracting
unrelated thir parties
third parties
to expire
expiration (contrato)
instrument of opening
out-of-court settlement
settlement agreement
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; declaration
of acceptance of liability
instrument; duration
termos of approval
discharged land
plots
dissertation
scissors for cutting extra pure bar
welding
treasury
straw man; fronting company
dividing line with the street
testator; bequeather
executioner; executor
aptitute test
intelligence test
witness in person
witness for the prosecution
witness for the defense
witness by proxy
eye witness
testify
testimony
comissioning test
performance tests
personality tests
psychological tests
ceilings
nonwoven
letterhead

tipicidade

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)
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

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
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
//

178

ttulo honorfico
ttulo mltiplo
ttulo negocivel
ttulo patrimonial

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
ttulos diferidos
ttulos e valores mobilirios
ttulos em carteira
ttulos endossados
ttulos federais
ttulos garantidos
ttulos negociveis
ttulos nominativos
ttulos pblicos
ttulos sem vencimento
tocar
todo
tolerncia
tolerar
tomada de deciso
tomada de preos
tomador de crdito
tomador
tomar posse
tomar uma atitude
tombado

street name
deferred bonds
equity; bond and note
portfolio
endorsed bonds
federal bonds; government bonds
secured notes
negiatiable instruments
registered securities
government bonds
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

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
//

179

total das origens

total do ativo
total do passivo
total listado
totalidade do avenado
trabalhador assalariado

total sources
total assets
total liabilities
overall amount
entire agreement
salaried worker (as opposed to
worker on commission)
independent
contractor;
selfemployed worker
freelance worker
manual worker
fiel stabb
working every other saturday
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 to an
agreement; to waive
become final and unappellable
res judicata

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

//

180

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
treinamento inter-departamental (marketing)
treinamento no trabalho
treinamento prtico
trplica (Dir. Proc. Penal)
trespasse de estabelecimento
trevo
tribunal
tribunal arbitral
tribunal de alada
tribunal de circunscrio
tribunal de contas
//

181

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
cross-training
on the job training
hands-on training
defense's rebuttal; second reply;
rejoinder
succession of establishment
cloverleaf;
nonimpeded
flow;
interchange
court; superior court; higher court;
second instance court
court of arbitration
second instance court; higher court
circuit court
public finance court

Tribunal de Contas da Unio

tribunal de justia

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
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

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
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

//

182

U
ultrapassar um crdito
um lide
underwriting firme
underwriting residual
unio federal
nicos scios
unidade (da Federao)

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
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

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
usando as atribuies que lhe so conferidas
usinagem
uso capio
uso indevido
uso manso e pacfico
usufruir
usufruto
utenslios
utenslios domsticos
til
utilidade pblica
utilidades
utilizao de informaes privilegiadas
utilizados na reorganizao empresarial de
sociedade annima
utilizar (recursos)

adjustment bond
enlist

//

183

V
... 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)
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

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.)

basis (accounting)
amount of the claim
value as security
retainer fee

//

184

valor histrico
valor ingressado
valor integral
valor justo
valor mobilirio
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 do 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
veicular
veculo
vencendo-se a 1 parcela
vencedor da concorrncia
vencer

//

185

the value to date, unadjusted for

monetary correction
inflow
full amount
fair value; market value
security
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
facilities-based competitor
privileges (shareholders); benefits;
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
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)

vencido

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 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 de embarque (F.A.S.) F.A.S. (free allongside ship)

vendedor ambulante
vendedor de opo de venda
vender a contento
venha a...
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)

street vendor
put option seller
sale on approval
may communicate
____ 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

//

186

vestibular

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
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; quasiescrow; compling; linkage
entailed; earmarked; linked
to tie in; to peg
binding
collateral
contractual bond
employment bond; employment
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

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

//

187

violncia fora de controle

vir com boas intenes
virgem (fita)
visa
visa julgar
visando
visar (vb)
vistas
visto
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 defende algo)
volume ar
volume pesado
vontade das partes
votar a favor
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
voto majoritrio
voto mltiplo
voto nominal
voto plenrio
voto plural
voto secreto

uncontrolled violence
come with clean hands
blank (tape)
seen and agreed; agreed to and
accepted
seeks the ruling of
in an attempt
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
advocate
air volume
heavy lift
volition of the parties
to vote for
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
plurality vote
multiple vote
viva-voce vote
opinion en banc
plurality vote; plural vote
voting by secret ballot

//

188

voto unnime (v.u)

voto vencedor
voto vencido

unanimous vote
majority opinion
dissenting opinion

//

189

W
winchester

hard disc

//

190

Z
zelar por

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

zero coupon bond

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

//

191