English Spanish English definition Synonyms Antonyms
An unattended machine (outside some
Cajero -Cash machine ATM banks) that dispenses money when a automático -Automated teller personal coded card is used. A person concerned with the maintenance and audit of business accounts and the -Bookkeeper Accountant Contable preparation of consultant reports in tax and -CPA finance. The process or work of keeping -Bookkeeping Accounting Contabilidad financial accounts. -Accountancy The basic accounting equation, also called the balance sheet equation, represents the relationship between Accounting Ecuación the assets, liabilities, and owner's equity of equation contable a business. It is the foundation for the double-entry bookkeeping system. Thus, the accounting equation is: Assets = Liabilities + Shareholder Equity. The specific policies and procedures used by a company to prepare its financial statements. Accounting Políticas policies contables These include any methods, measurement systems and procedures for presenting disclosures. Money owed by a business to its suppliers Accounts Cuentas por shown as a liability on a company's payable pagar balance sheet. A creditor's accounts of money owed Accounts Cuentas por to him; normally arise from the sale of receivable cobrar products or services -Purchase -Loss The act of acquiring or gaining Acquisition Adquisición -Buy -Failure possession. -Gain -Forfeit -Adaptation A change or correction made to something -Fitting Adjustment Ajuste so that it fits, looks, or works better. -Rectification -Regulation -Defer -Lend payment Advance Anticipo Pay money to someone before it is due. -Pay beforehand -Withhold -Supply on credit payment The promotion of goods or services for sale -Announcement Advertising Publicidad through impersonal media, such as radio or -Publicity -Secret television. -Promotion A social movement whose proponents -Anti-globalization Alter- Alter- support global cooperation and interaction, -Alter- -Globalization globalization globalización but oppose what they describe as the mundialization negative effects of economic globalization. The spreading out of capital expenses for intangible assets Amortization Amortización -Depreciation over a specific period of time for accounting and tax purposes. The statutory meeting of the directors and Annual general Junta General shareholders of a company or of the members of a society, held once every meeting (AGM) Anual financial year, at which the annual report is presented. An annual publication that public corporations must provide to Cuentas Annual report anuales shareholders to describe their -Annual accounts operations and financial conditions. -Agreement An agreement with someone to do Arrangement Acuerdo -Compromise -Disagreement something. -Deal -Appraisal Assessment Valoración An amount determined as payable. -Valuation -Estimate An asset is a resource controlled by the entity as a result of past events and from -Goods Assets Activo -Liabilities which future economic benefits are -Property expected to flow to the entity. -Guarantee A positive declaration intended to -Uncertainty Assurance Garantía -Pledge give confidence; a promise. -Breach -Security A public sale of goods or property, -Public sale especially one in which prospective Auction Subasta -Sale purchasers bid against each other until the -Bidding highest price is reached. -Analysis An inspection, correction, and verification -Examination Audit Auditoría of business accounts, conducted by an independent qualified accountant. -Investigation -Inspection An official whose job it is to Auditor Auditor carefully check the accuracy of business records. -Totalitarian -Democratic Showing a lack of concern for the wishes or -Dictatorial Authoritarian Autoritario -Flexible opinions of others; dictatorial. -Tyrannical -Lenient -Strict -Difference A figure representing the difference -Remainder between credits and debits in an Balance Saldo -Residue account; the amount of money held -Rest in an account. Surplus -Account A financial statement that shows the financial -Annual report Balance position of a business enterprise at a Balance -Assets and sheet specified date by listing the asset balances and the claims on such assets. liabilities -Ledger -Allow -Forbid -Approve To prohibit, especially officially, from action, -Prohibit Ban Prohibir -Authorize display, entrance, sale, etc. -Censor -Enable -Restrict -Let -Checking account Bank Cuenta An account created by the deposit of money -Current account account bancaria at a bank by a customer. -Deposit account -Funds -Bill A piece of paper money, constituting a central -Bread Banknote Billete bank’s promissory note to pay a stated sum to -Bucks the bearer on demand. -Cash -Coin A person or organization adjudged insolvent by -Broke -Rich a court, his property being transferred to a Bankrupt En quiebra -Failed -Solvent trustee and administered for the benefit of his -Insolvent -Wealthy creditors. To trade (goods, services, etc.) in exchange -Bargain Barter Trueque for other goods, services, etc., rather than for -Exchange -Keep money. -Swap -Beneficiary A person who presents a cheque or -Collector Bearer Portador other order to pay money. -Consignee -Payee An investor who believes that a particular security or market is headed downward. Bears -Bull Bear Bajista -Pessimistic trader are generally pessimistic about the state of a -Optimistic trader given market. A situation on the stock market when people Mercado are selling a lot of shares because they -Bearish market Bear market expect that the shares will decrease in value -Bull market bajista and that they will be able to make a profit by -Declining market buying them again after a short time. The price at which a market maker is willing to -Offer buy a security. The market maker will also -Price Bid Oferta -Demand display an ask price, or the amount and price at -Tender which it is willing to sell. -Supply -Banknote -Buck (US) Billete A banknote; a piece of paper money. -Currency Bill -Dollar A printed or written statement of the -Account (UK) Factura money owed for goods or services. -Invoice -Advisory group A group of people constituted as the Junta, -Committee Board decision-making body of an Consejo -Council organization. -Directorate A certificate of debt issued by a government or a public company -Obligation Bond Bono promising to repay borrowed money at -Pledge a fixed rate of interest at a specified time. A person owning a bond or bonds -Investor Bondholder Obligacionista issued by a government or a public -Shareowner company. The skill or occupation of systematically Bookkeeping Contabilidad -Accounting recording business transactions. -Boundary -Center The dividing line or frontier between political Border Frontera -Frontier -Inside or geographic regions. -Edge -Interior To obtain or receive (something, such as -Advance -Accept loan of Pedir money) on loan for temporary use, -Give Borrow -Run into debt prestado intending to give it, or something equivalent -Lend or identical, back to the lender. -Take on loan -Provide -Financing Borrowing Préstamo Obtaining funds from a lender. -Loaning -Accepting a loan -Administrator A person who is in charge of a worker -Manager Boss Jefe or organization. -Head -Leader The final total of an account or -Income Bottom line Balance final balance sheet. -Profit A division or office of a large business -Local office Branch Sucursal or organization, operating locally or -Office having a particular function. A distinguishing symbol, mark, -Emblem logo, name, word, sentence or a -Hallmark Brand Marca combination of these items that -Label companies use to distinguish their -Sign product from others in the market. -Trademark -Agent An agent who, acting on behalf of a -Dealer Broker Agente principal, buys or sells goods, securities, -Customer etc., in return for a commission. -Intermediary -Negociator An economic cycle characterized by rapid expansion followed by a contraction. The security prices rise Bubble Burbuja above their true value and will continue to do so until prices go into freefall and the bubble bursts. An itemized summary of expected income -Account and expenditure of a country, company, etc., Budget Presupuesto -Allocation over a specified period, usually a financial -Funds year. An investor who thinks the market, a specific security or an industry -Bear will rise. Investors who take a bull -Optimistic Bull Alcista -Pessimistic approach will purchase securities trader trader under the assumption that they can be sold later at a higher price. A financial market of a group of -Advancing Bull market Mercado alcista securities in which prices are rising market -Bear market or are expected to rise. -Bullish market An organization or enterprising -Company entity engaged in commercial, -Concern Business Negocio, industrial or professional activities. -Corporation Empresa Any commercial, industrial or -Enterprise professional activity undertaken by -Firm an individual or a group. -Trade Tarjeta de A small card printed with one’s name, -Calling card Business card visita occupation, business address, etc. -Visiting card -Business Business transactions are the interactions -Business deal Business Operación between businesses and their customers, -Commercial transaction comercial vendors and others with whom they do transaction business. -Trade transaction (Of a business or industrial process) Capital- Que requiere requiring the investment of large sums intensive mucho capital of money. The par value of the total share capital -Funding Capitalization Capitalización issued by a company, including the loan -Backing capital and sometimes reserves. -Financing -Calling Carrera A profession or occupation chosen as one's -Employment Career profesional life's work. -Life’s work -Occupation -Coinage Money in coins or notes, as distinct -Currency -Cheque Dinero en Cash from cheques, money orders, or -Hard cash -Credit efectivo credit. -Money -Money order -Notes The total amount of money being -Available means Cash flow Flujo de caja transferred into and out of a business, -Available especially as affecting liquidity. resources A financial statement that shows how -Statement of Cash flow Estado de flujos changes in balance sheet accounts and income affect cash and cash equivalents, cash flows statement de efectivo and breaks the analysis down to operating, -CFS investing and financing activities. The statutory title of qualified accountants in the United States who have passed the Certified Uniform Certified Public Accountant Public Examination and have met additional state -Accountant (US) Contable Accountant education and experience requirements for -Bookkeeper (CPA) membership in their respective professional accounting bodies and certification as a CPA. -Amount Demand (an amount) as a price for a -Cost Charge Cobrar service rendered or goods supplied. -Price -Payment -Constitution -Code Escritura de A written constitution or description of Charter -Canon constitución an organization’s functions. -Fundamental principles -Economical -Low-cost -Expensive Low in price, especially in relation to Cheap Barato -Low-priced -Costly similar items or services. -Inexpensive -Cut-price US spelling of cheque. An order to a bank to pay a stated sum from the Check (US) Cheque -Cheque drawer’s account, written on a especially printed form. The US name for current account. An Checking (US) Cuenta account at a bank or building society -Current account account corriente against which cheques may be drawn at any time. The highest ranking executive in a -Director company whose main responsibilities ejecutivo include developing and implementing high-level strategies, making major Chief -Boss -Presidente corporate decisions, managing the Executive -Leader ejecutivo overall operations and resources of a Officer (CEO) -Premier company, and acting as the main point -Consejero of communication between the board delegado of directors and the corporate operations. The senior manager responsible for overseeing the financial activities of an entire company. The CFO's duties Chief -Financial Director include financial planning and Financial manager financiero monitoring cash flow. He or she -Finance director Officer (CFO) analyzes the company's financial strengths and weaknesses and suggests plans for improvement. A company executive who is Chief responsible for the management, Director de Information implementation and usability of información Officer (CIO) information and computer technologies. A change in global or regional climate patterns, in particular a change apparent from the mid to late 20th Climate Cambio century onwards and attributed largely change climático to the increased levels of atmospheric carbon dioxide produced by the use of fossil fuels. -Cash A flat disc or piece of metal with an Coin Moneda -Change official stamp, used as money. -Piece -Cash -Change Coinage Monedas Coins collectively. -Coins -Silver -Assurance Something pledged as security for -Deposit Collateral Garantía repayment of a loan, to be forfeited in -Guarantee the event of a default. -Pledge -Security A security that repackages individual fixed- income assets into a product that can be Collateralized Obligación de chopped into pieces and then sold on the debt deuda secondary market. They are called obligation garantizada collateralized because the assets being (CDO) (CDO) packaged - mortgages, corporate debt, auto loans or credit card debt – serve as collateral for investors. -Acquire Cobrar, Call for and obtain (payments) from a -Obtain -Dispense Collect recaudar number of people. -Raise -Distribute -Secure A company hired by lenders to recover funds that are past due or Collection Agencia de accounts that are in default. A -Debt collector agency cobro collection agency is often hired -Debt company after a company has made multiple attempts to collect its receivables. A group of people appointed for a -Board Comité, specific function by a larger group and -Cabinet Committee comisión typically consisting of members of that -Commission group. -Delegation -Goods Productos A raw material or primary agricultural Commodity -Product básicos product that can be bought and sold. -Stock The US name for ordinary shares. A security that represents ownership in (US) Acciones a corporation. Holders of common -Common shares Common stock ordinarias stock exercise control by electing a -Ordinary shares board of directors and voting on corporate policy. -Drive -Take the Viajar diariamente de To travel some distance regularly between Commute bus/subway/train casa al trabajo one's home and one's place of work. -Travel to and from work -Business -Corporation Company Compañía, empresa A commercial business. -Enterprise -Firm The change in a company's net assets from non-owner sources over a specified period of time. Comprehensive income is a Comprehensive statement of all income and Resultado global income expenses recognized during that period. The statement includes revenue, finance costs, tax expenses, discontinued operations, profit share and profit/loss. -Expenditure Expenditure on goods and services for -Accumulation Consumption Consumo -Using up final personal use. -Income -Utilization A written or spoken agreement, -Arrangement -Disagreement especially one concerning -Commitment Contract Contrato -Decline employment, sales, or tenancy, that -Obligation -Refuse is intended to be enforceable by law. -Pact The senior manager who is responsible for managing the Chief Operating -Chief operations Jefe de operaciones company's day-to-day operations Officer (COO) officer and reporting them to the chief executive officer (CEO). Describing fraudulent activities performed by corporations in order to -Falsify the data Maquillar los estados falsify their financial statements. Cook the books -Corporate fraud financieros Typically, cooking the books involves -Financial crime augmenting financial data to yield previously non-existent earnings. A debt security issued by a corporation and sold to investors. The backing for the bond is usually the payment ability of the company, Corporate bond Renta fija privada which is typically money to be -Corporate debt earned from future operations. In some cases, the company's physical assets may be used as collateral for bonds. A levy placed on the profit of a firm, with different rates used for different levels of profits. Corporate Impuesto de -Corporate tax income tax sociedades Corporate taxes are taxes -Corporation tax against profits earned by businesses during a given taxable period. -Business A large company or group of -Joint stock company companies authorized to act as a Corporation Sociedad anónima -Open company single entity and recognized as -Public company such in law. -Stock company The direct costs attributable to the production of the goods sold by a company. This amount includes the cost of the materials used in Cost of Goods Coste de los creating the good along with the Sold (COGS) Artículos Vendidos direct labor costs used to produce the good. It excludes indirect expenses such as distribution costs and sales force costs. -Expensive -Cheap -High-cost -Economical Costly Costoso, caro Of great price or value; expensive. -High-priced -Inexpensive -Overpriced -Low-priced -Copied -Actual Made in exact imitation of -Faked -Authentic Counterfeit Falsificación something valuable with the -Forged -Genuine intention to deceive or defraud. -Imitation -True A person with whom one works, -Enemy -Associate Compañero/a de typically someone in a similar role -Foe Co-worker -Colleague trabajo or at a similar level within an -Opponent -Collaborator organization. -Stranger -Debenture The ability of a customer to obtain -Installment payment goods or services before payment, Credit Crédito -Loan -Cash based on the trust that payment will -Mortgage be made in the future. -On account A small plastic card issued by a -Bank card bank, building society, etc., allowing Credit card Tarjeta de crédito -Charge card the holder to purchase goods or -Plastic credit services on credit. -Credit squeeze A sudden sharp reduction in the -Depression Credit crunch Crisis crediticia availability of money or credit from -Downturn banks and other lenders. -Economic decline -Recession A financial swap agreement that the seller of the CDS will compensate the buyer (the creditor of the reference loan) Permuta de in the event of a loan default (by the Credit default incumplimiento debtor) or other credit event. The buyer swap (CDS) of the CDS makes a series of payments crediticio (CDS) (the CDS "fee" or "spread") to the seller and, in exchange, receives a payoff if the loan defaults. A record of an individual's or company's -Credit report past borrowing and repaying, including Credit history Historial crediticio -Credit reputation information about late payments and bankruptcy. -Credit score An estimate of the ability of a Calificación person or organization to fulfill their Credit rating crediticia financial commitments, based on previous dealings. -Assignee A person or commercial enterprise to Creditor Acreedor -Beneficiary -Debtor whom money is owed. -Collector -Banknotes -Cash A system of money in general use -Coinage Currency Moneda in a particular country. -Legal tender -Medium of exchange -Money Cash and other assets that are -Non-current -Liquid assets Current assets Activo corriente expected to be converted to cash assets -Quick assets within a year. -Fixed assets. -Long-term Amounts due to be paid to creditors debt Current liabilities Pasivo corriente -Short-term debt within twelve months. -Non-current liabilities -Buyer -Marketer A person who buys goods or -Client Customer Cliente -Owner services from a shop or business. -Consumer -Seller -Purchaser -Day after day -Irregular Done, produced, or occurring every -Day by day Daily Diario -Uncommon day or every weekday. -Day-to-day -Unusual -Periodic An agreement entered into by two -Agreement -Denial or more parties for their mutual -Arrangement -Disagreement Deal Acuerdo benefit, especially in a business or -Bargain -Dissension political context. -Contract -Refusal A long-term security yielding a fixed -Bond rate of interest, issued by a Debenture Bono, obligación -Certificate of debt company and secured against -Promise to pay assets. An embossed plastic card issued by a bank or building society to enable its -Cash card Debit card Tarjeta de débito customers to pay for goods or services -Plastic money by inserting it into a computer-controlled device at the place of sale. An upper limit set on the amount of -Debt limit Debt ceiling Techo de deuda money that a government may -Maximum debt borrow. -Maximum loan The combining of several unsecured debts into a single, new loan that is more favorable. Debt Debt Consolidación de consolidation involves taking out a consolidation deuda new loan to pay off a number of other debts. The new loan may result in a lower interest rate, lower monthly payment or both. -Borrower -Creditor A person, country, or organization Debtor Deudor -Mortgagor -Lender that owes money. -Obligor -Mortgagee An amount subtracted from an individual's adjusted gross income Deductible Deducible -Tax-deductible to reduce the amount of taxable income. A legal document that is signed and -Contract delivered, especially one regarding -Identure Deed Escritura -Disagreement the ownership of property or legal -Legal document rights. -Title deed Failure to fulfill an obligation, -Accuracy -Failure to pay Default Impago especially to repay a loan or appear -Achievement -Non-payment in a law court. -Payment Temporary postponement of the -Credit Deferred payment of an outstanding bill or Pago diferido -Installment payment payment debt, usually involving repayment -Loan by installments. -Hand over To carry (goods, etc.) to a destination, -Hold -Turn over Deliver Entregar especially to carry and distribute (goods, -Keep mail, etc.) to several places. -Provide -Retain -Supply -Advance payment A sum payable as a first installment -Down payment on the purchase of something or as -Whole Deposit Depósito -Prepayment a pledge for a contract, the balance -Withdrawal -Security being payable later. -Warranty A reduction in the value of an asset -Amortization Depreciation Amortización over time, due in particular to wear -Decrease in value -Increase and tear. -Devaluation The reduction or elimination of -Free trade government power in a particular -Decree -Liberalism Deregulation Desregulación industry, usually enacted to -Neoliberalism -Law create more competition within -Regulation -Nonintervention the industry. A financial instrument, such as a futures contract or option, the price of which is -Cognate Derivative Derivado largely determined by the commodity, -Secondary -Superior currency, share price, interest rate, etc., -Subordinate to which it is linked. Moneda de diez A ten-cent coin or a small amount of -Ten-cent coin Dime centavos, money. -Very cheap baratísimo An arrangement made with a bank that allows a third party to transfer -Direct billing Direct debit Domiciliación money from a person’s account on -Direct debiting agreed dates, typically in order to -Direct deposit pay bills. -Sale -Building The sale of shares, property, or Disposal Enajenación -Transfer -Hold other assets. -Vending -Keeping (Of an enterprise) to vary (products, -Branch out -Keep Diversify Diversificar operations, etc.) in order to spread risk, -Enlarge operations expand, etc. -Remain -Expand -Bonus A sum of money paid regularly -Coupon Dividend Dividendo (typically annually) by a company to -Loss -Gain its shareholders out of its profits. -Reward Double entry accounting is based on the fact that every financial transaction has equal and opposite -Double-entry effects in at least two different Double-entry Método de partida bookkeeping system accounts. It is used to satisfy the method doble -Double entry equation Assets = Liabilities + accounting Equity, whereby each entry is recorded so as to maintain the relationship. -Deposit Entrada, The deposit paid on an item purchased Down payment -Initial payment desembolso inicial on hire-purchase, mortgage, etc. -Security deposit -Decline -Ascent Desaceleración, A decline in economic, business, or Downturn -Fall -Improvement recesión other activity. -Slump -Rise A refund of customs or excise duty paid Devolución, on goods that are being exported or Drawback -Withdraw reembolso used in the production of manufactured exports. The person or organization, Drawee Librado typically a bank, who must pay a draft or bill. Drawer Librador A person who writes an order for the payment of money. -Owed Owed as a debt, irrespective of any date Due Pagadero -Payable -Paid for payment. -Unliquidated -Gain Money obtained in return for labour -Income -Debt Earnings Sueldo, ganancias or services. Income derived from an -Profit -Loss investment or product. -Return -Payment -Revenue An indicator of a company's Earnings before Beneficio antes de -Operating earnings interest and intereses e profitability, calculated as -Operating income taxes (EBIT) impuestos revenue minus expenses, -Operating profit excluding tax and interest. The portion of a company's profit allocated to each outstanding Earnings per Beneficio por acción share of common stock. Share (EPS) (BPA) Earnings per share serves as an indicator of a company's profitability. A proportionate saving in costs Economy of scale Economía de escala gained by an increased level of production. -Laborer A person who is hired to work for another -Wage-earner Employee Empleado or for a business, firm, etc., in return for -Employer wages or salary. -Worker -Workman A person or organization that -Boss hires and directs people under -Chief Executive an express or implied contract -Entrepreneur -Employee Employer Empresario, jefe of employment and pays him -Managing director -Worker or her salary or wages in -Owner compensation. -Proprietor Sign (a cheque or bill of exchange) on the back to make it payable to -Cosign -Disapprove Endorse Endosar someone other than the stated -Countersign -Reject payee or to accept responsibility for -Sign on the back paying it. -Contract -Dismiss Arrange to employ or hire Engage Contratar -Employ -Fire (someone). -Hire -Reject -Business A project or undertaking, especially one -Idleness Enterprise Empresa -Company that requires boldness or effort. -Inactivity -Undertaking A person, partnership, organization, or -Establishment -Abstract Entity Entidad business with distinct and independent -Institution -Concept existence. -Organization -Idea -Business person The owner or manager of a business Empresario, -Enterpriser Entrepreneur enterprise who, by risk and initiative, -Employee emprendedor attempts to make profits. -Magnate -Undertaker -Account Recording of a financial transaction in its -Egress Entry Partida -Item appropriate book of account. -Exit -Note -Articles -Gear The necessary items for a particular Equipment Equipo -Machinery purpose. -Outfit -Tools A stock or any other security -Capital Equity Patrimonio representing an ownership -Owner’s equity interest. -Stockholder’s equity -Assets All the money and property owned -Capital Estate Patrimonio -Poverty by a particular person. -Property -Wealth The member states of the Euro area Zona euro European Union whose currency is -Eurozone the euro. The central bank responsible for European Central Banco Central the monetary system of the Bank (ECB) Europeo (BCE) European Union (EU) and the euro currency. The Eurosystem is the monetary authority of the Eurozone, the collective of European Union member states that have adopted the euro as their sole Eurosystem Eurosistema official currency. The Eurosystem consists of the European Central Bank and the central banks of the member states that belong to the Eurozone. The changing of money to its -Change Exchange Cambio equivalent in the currency of -Commerce -Stagnation another country. -Swap A body of elected or appointed members -Board of directors Executive board Junta directiva who jointly oversee the activities of a -Board of managers company or organization. -Board of trustees -Charges The costs incurred in the -Costs Expenses Gastos performance of one’s job or a -Outlay specific task. -Payments -Sell overseas/abroad Send (goods or services) to another -Buy Export Exportar -Ship country for sale. -Import -Transport A condition characterized by severe -Abundance Extreme poverty Pobreza extrema -Absolute poverty deprivation of basic human needs, -Excess including food, safe drinking water, -Richness sanitation facilities, health, shelter, -Wealth education and information. It depends not only on income but also on access to services. -Nominal value Apparent worth or value, as opposed to Face value Valor nominal -Par value real worth. -Stated value -Industry A building or group of buildings -Manufacturing Factory Fábrica where goods are manufactured or complex assembled chiefly by machine. -Plant -Works -Become insolvent -Achieve Fail Quebrar To go bankrupt or become insolvent. -Close down -Rise -Go bankrupt -Suceed A Federal law that limits the behavior and actions of debt collectors who are attempting to Fair Debt Ley de Prácticas collect the debt for another person Collection Justas para el Cobro or entity. The law restricts the Practices Act de Deudas (FDCPA) means and methods by which they (FDCPA) can contact the debtor, as well as the time of day that contact can be made. A charge made by a bank, in addition to -Compensation Fee Comisión interest, to make a loan available to a -Costs potential borrower. -Expenses -Amount A number, especially one which -Character forms part of official statistics or -Number Figure Cifra relates to the financial performance -Quantity of a company. -Total -Sum The process of recording, summarizing and reporting the Financial Contabilidad myriad of transactions from a -Financial accounting financiera business, so as to provide an accountancy accurate picture of its financial position and performance. Financial A private, not-for-profit organization Consejo de Normas whose primary purpose is to establish Accounting de Contabilidad and improve generally accepted Standards Board accounting principles (GAAP) within the Financiera (FASB) (FASB) United States in the public's interest. Describe the state of one's personal financial situation. There are many dimensions to financial health, including the amount of savings you Financial health Salud financiera have, how much you are setting -Financial situation away for retirement and how much of your income you are spending on fixed or non-discretionary expenses. The status of the assets, liabilities, and owners' equity (and their Situación -Financial condition Financial position interrelationships) of an organization, financiera -Financial situation as reflected in its financial statements. Records that outline the financial activities of a business, an individual or any other entity. Financial Estados Financial statements are meant to statements financieros present the financial information of the entity in question as clearly and concisely as possible for both the entity and for readers. -Mulct -Award A certain amount of money exacted as a Fine Multa -Penalty -Reimbursement penalty. -Punishment -Reward Materials or products which have received the Productos final increments of value through manufacturing Finished Goods or processing operations, and which are being -Finished products terminados held in inventory for delivery, sale, or use. Assets which are purchased for long-term use and are not likely to Fixed assets Activo fijo be converted quickly into cash, -Non-current assets -Current assets such as land, buildings, and equipment. The action of taking possession of a Ejecución mortgaged property when the -Legal proceeding Foreclosure hipotecaria mortgagor fails to keep up their -Proceeding mortgage payments. -Biweekly Happening or produced every two Fortnightly Quincenal -Once every two weeks weeks. -Twice monthly Wrongful or criminal deception -Fraudulence -Honesty Fraud Fraude intended to result in financial or -Scam -Reality personal gain. -Swindle -Truth The unrestricted purchase and sale -Capitalism of goods and services between -Deregulation Free-trade Libre comercio countries without the imposition of -International trade -Protectionism constraints such as tariffs, duties -Nonintervention and quotas. -Open market All mechanisms which enable undertakings count on having the Fuentes de necessary financial resources to achieve Funding sources -Sources of funding financiación their goals. Sources of funding include credit, venture capital, donations, grants, savings, subsidies, and taxes. -Bankroll -Capital -Debt Funds Fondos, recursos Financial resources. -Earnings -Loss -Resources -Need -Reserves The movable articles that are used -Chattels to make a room or building suitable -Building Furniture Mobiliario -Equipment for living or working in, such as -Real estate -Movables tables, chairs, or desks. -Earnings -Debt Ganancia, -Income Gain An increase in wealth or resources. -Failure beneficio -Profit -Loss -Return The person in charge of a department within a company. General managers commonly rank above most employees but below -Chairman General manager Director general corporate-level executives, -Managing director although in some companies, the general manager is one of the top executives. A member of a business General partner Socio colectivo partnership who has unlimited liability for any debts incurred. The process enabling financial and -Alter-globalization investment markets to operate -Anti-globalization -Worldwide Globalization Globalización internationally, largely as a result of -Alter- deregulation and improved integration mundialization communications. The standard framework of guidelines for financial accounting used in any given Principios de jurisdiction; generally known as Generally -Accounting Contabilidad accounting standards or standard Accepted standards Generalmente accounting practice. These include the Accounting standards, conventions, and rules that -Standard Aceptados Principles (GAAP) accountants follow in recording and accounting practice (PCGA) summarizing and in the preparation of financial statements. A set of systematic guidelines used Generally Normas de by auditors when conducting audits Accepted Auditoría on companies' finances, ensuring Auditing Generalmente the accuracy, consistency and Standards Aceptadas verifiability of auditors' actions and (GAAS) reports. An observable and measurable end result having one or more -Ambition -Beginning Goal Meta, objetivo objectives to be achieved -End -Start within a more or less fixed -Objective timeframe. Commodities those are tangible, usually -Merchandise Bienes, movable, and generally not consumed at Goods -Stock mercaderías the same time as they are produced. Articles of commerce; merchandise. -Wares Governing The main decision-making body of the Consejo de council of the ECB, responsible for formulating Gobierno del BCE monetary policy for the Eurozone. ECB The total value of goods produced Gross Domestic Producto Interior -Gross Internal and services provided in a country Product (GDP) Bruto (PIB) Product during one year. Gross margin is the difference between -Gross income revenue and cost before accounting for -Gross profit Gross margin Margen Bruto certain other costs. Generally, it is -Gross revenue calculated as the selling price of an item, -Gross sales less the cost of goods sold. -Profit margin The combined gross national product of all the countries in the world. Because Gross World Producto bruto imports and exports balance exactly Product (GWP) mundial when considering the whole world, this also equals the total global gross domestic product (GDP). -Advance -Decline Increase in economic activity or Growth Crecimiento -Expansion -Decrease value. -Rise -Failure A formal assurance (typically in -Assurance writing) that certain conditions will -Collateral -Breach Guarantee Garantía be fulfilled, especially that a product -Pledge -Break will be repaired or replaced if not of -Security -Uncertainty a specified quality. -Warrant Until the introduction of the euro in Guilder Florín (holandés) 2002, the basic monetary unit of the Netherlands, equal to 100 cents. An offshore investment fund, typically formed as a private limited Fondo de Hedge fund partnership, that engages in cobertura speculation using credit or borrowed capital. Herd mentality describes how people Mentalidad de are influenced by their peers to adopt -Herd mentality Herd psichology rebaño certain behaviors, follow trends, and/or -Mob mentality purchase items. -Employ -Dismiss Hire Contratar Employ (someone) for wages. -Engage -Fire -Give work Propietario de A person who owns the house in which -Householder -Leaser Homeowner vivienda he or she lives. -Landlord -Renter Temporary condition caused by unjustified speculation in the housing market that leads to a rapid increase in real estate prices. As with most economic bubbles, it eventually bursts, resulting in a Burbuja quick decline in prices. The end of a Housing bubble -Real estate bubble inmobiliaria housing bubble is hard to predict given the fact that economic conditions can change without warning. If a housing bubble swells to an extremely high level, the aftermath of a burst may set the housing market back years. All the technology used to handle Tecnologías de la telecommunications, broadcast media, Information and Información y las intelligent building management communications Comunicaciones systems, audiovisual processing and technology (ICT) transmission systems, and network- (TIC) based control and monitoring functions. To reduce or weaken in strength, quality, -Breakage Impairment Deterioro -Improvement etc. -Deterioration A limit on the quantity of a good that can be produced abroad and sold domestically. It is a type of protectionist Cupo de Import quota trade restriction that sets a physical limit -Import restriction importación on the quantity of a good that can be imported into a country in a given period of time. -Earnings Ingresos, Money received, especially on a -Gains -Debt Income ganancias, renta, regular basis, for work or through -Profits -Expenses sueldo investments. -Revenue -Loss -Wages An income statement is one of the -Earnings statement financial statements of a company and -Operating Income Cuenta de shows the company’s revenues and statement statement resultados expenses during a particular period. It -Profit and loss indicates how the revenues are statement transformed into the net income. -Revenue statement Impuesto sobre la Renta de las A personal tax, usually progressive, Income tax levied on annual income subject to Personas Físicas certain deductions. (IRPF) Develop industries in (a country or Industrialize Industrializar region) on a wide scale. A progressive increase in the general level of prices brought about by an -Build up -Decrease expansion in demand or the money -Expansion Inflation Inflación -Deflation supply (demand-pull inflation) or by -Increase autonomous increases in costs (cost- -Reduction -Rises push inflation). An act of offering the stock of a Initial Public Oferta Pública de company on a public stock -Going public Offering (IPO) Venta (OPV) exchange for the first time. The illegal practice of trading on the Tráfico de stock exchange to one’s own -Insider dealing Insider trading influencias advantage through having access -Rigged market to confidential information. An arrangement by which a -Assurance company or the state undertakes to -Backing provide a guarantee of -Breach Insurance Seguro -Coverage compensation for specified loss, -Break -Guarantee damage, illness, or death in return -Support for payment of a specified premium. The cost incurred by an entity for borrowed funds. Interest expense is a non-operating Interest Gastos expense shown on the income -Interest costs -Interest Income Expenses Financieros statement. It represents interest payable on any type of borrowings – bonds, loans, convertible debt or lines of credit. The term that companies use on their income statement for reporting the Ingresos Interest income interest earned on cash temporarily held -Interest earned -Interest Expenses Financieros in savings accounts, certificates of deposits, or other investments. The proportion of a loan that is -Interest charged as interest to the borrower, -Annual percentage Interest rate Tipo de interés typically expressed as an annual rate percentage of the loan outstanding. -Price of money A formal discussion, especially one in -Dialogue Interview Entrevista which an employer assesses an -Examination -Silence applicant for a job. -Job interview -Catalogue A complete list of items such as Inventario, -List Inventory property, goods in stock, or the -Debt existencias -Register contents of a building. -Stock -Finance Put (money) into financial schemes, -Lend shares, property, or a commercial -Provide -Divest Invest Invertir venture with the expectation of -Put money into -Take achieving a profit. -Spend -Underwrite An individual who works in a financial institution that is in the business primarily of raising capital Investment Banquero de -General agent for companies, governments and banker inversión -Underwriter other entities, or who works in a large bank's division that is involved with these activities. A document issued by a seller to a buyer -Account Invoice Factura listing the goods or services supplied -Bill and stating the sum of money due. -Note -Circulation The action of supplying or -Dispersion -Hold Issue Emisión distributing an item for use, sale, or -Issuance -Keep official purposes. -Issuing -Retain -Supply (Brit)A business enterprise characterized by its separate legal existence and the -Business sharing of ownership between -Corporation Joint stock Sociedad shareholders, whose liability is limited. -Open company company anónima (US)A business enterprise whose -Public company owners are issued shares of transferable -Stock company stock but do not enjoy limited liability. (US)Labor -Employment -Idleness Productive work, especially physical toil Trabajo -Job -Inactivity (UK)Labour done for wages. -Work -Unemployment An organization intended to represent the collective interests of -Craft union Labor union Sindicato workers in negotiations with -Industrial union employers over wages, hours and -Trade union working conditions. -Freeholder -Boarder A man or a woman who rents out -Lessor Landlord Propietario -Leaser land, a building, or accommodation. -Property owner -Renter -Proprietor -Claim A proceeding in a court of law brought by -Dispute Lawsuit Pleito, juicio one party against another, especially a civil action. -Litigation -Prosecution -Chief The person who leads or -Director -Employee Leader Líder, jefe commands a group, organization, -Head -Follower or country. -Manager -Administration -Impotence Dirección, The action of leading a group of -Direction -Inability Leadership liderazgo, people or an organization, or the -Guidance -Incapacity jefatura ability to do this. -Management -Weakness -Account book The principal book in which the -Record book Ledger Libro mayor commercial transactions of a company are recorded. -Balance sheet -Financial statement Someone who makes funds -Bank available to another with the -Loan shark Lender Prestamista expectation that the funds will be -Money lender -Borrower repaid, plus any interest and/or -Pawnbroker fees. -Usurer A letter of credit is a document from a Crédito bank guaranteeing that a seller will -Credit slip Letter of credit documentario receive payment in full as long as certain -L/C delivery conditions have been met. The ratio of a company’s loan Leverage Apalancamiento capital (debt) to the value of its -Gearing ratio. ordinary shares (equity). A company's legal debts or obligations that arise during the course of business operations. -Debts -Assets Liabilities Pasivo Liabilities are settled over time -Expenditure -Goods through the transfer of economic -Obligations -Property benefits including money, goods or services. The granting of permission to use -Allowing intellectual property rights, such as -Ban Licensing Licencia, permiso -Certificate trademarks, patents, or technology, -Disapprove -Privilege under defined conditions. A right to keep possession of -Charge Derecho de property belonging to another Lien -Claim retención person until a debt owed by that -Hold on property person is discharged. -Possibility -Improbability The condition of being likely or Likelihood Probabilidad -Probability -Little chance probable. -Trend -Unlikelihood Two or more partners united to conduct a business jointly, and in which one or more of the partners is liable only to the extent of the -Limited liability Limited Sociedad amount of money that partner has partnership partnership comanditaria invested. Limited partners do not receive dividends, but enjoy direct access to the flow of income and expenses. An arrangement between a financial institution, usually a bank, and a customer that establishes a maximum loan balance that the -Borrowing capacity bank will permit the borrower to Line of credit Línea de crédito -Borrowing limit maintain. The borrower can draw -Credit line down on the line of credit at any time, as long as he or she does not exceed the maximum set in the agreement. When a business or firm is -Cash in terminated or bankrupt, its assets -Pay Liquidation Liquidación are sold and the proceeds pay -Pay off creditors. Any leftovers are -Pay up distributed to shareholders. Liquidity Liquidez The ability to convert an asset to -Marketability cash quickly. Obtain an official quotation for (a List Cotizar security) so that it may be traded on the -Quote recognized market. -Accommodation A thing that is borrowed, especially -Advance Loan Préstamo a sum of money that is expected to -Allowance be paid back with interest. -Credit Holding an asset for an extended period of time. Depending on the Long-term Largo plazo type of security, a long-term asset -In the long haul -Short-term can be held for as little as one year or for as long as 30 years or more. A single payment made at a -Installment particular time, as opposed to a -Round figure Lump sum Pago único payments number of smaller payments or -Round sum -Payments installments. -Administer -Follow Be in charge of a business, Manage Administrar -Conduct -Serve organization, or undertaking. -Dominate -Mismanage The process of identifying, measuring, analyzing, interpreting, -Cost accounting Managerial Contabilidad de and communicating information for -Management accounting gestión the pursuit of an organization's accounting goals. An economic system in which economic decisions and the pricing of goods and services are guided -Capitalism Economía de solely by the aggregate interactions -Centrally planned Market economy -Free trade mercado of a country's citizens and economy -Liberalism businesses and there is little government intervention or central planning. A dealer in securities or other Creador de Market maker assets who undertakes to buy or -Liquidity provider mercado sell at specified prices at all times. Very liquid securities that can be converted into cash quickly at a Marketable Valores reasonable price. Marketable -Non-marketable -T-bill securities negociables securities are very liquid as they securities tend to have maturities of less than one year. The action or business of promoting -Buying and selling products or services, -Commerce Marketing Comercialización including market research and -Selling advertising. -Shopping The commercial world of buying and -Exchange Marketplace Mercado selling. -Forum The date upon which a bill of exchange, -Conclusion -Beginning Maturity Vencimiento bond, note, etc., becomes due for -Expiration -Inception repayment. -Fullness -Start Period over which a time- Plazo de -Deadline Maturity period vencimiento bound item is completed, -Period of time becomes due, or is paid up. A term referring to the spreading of McDonald's restaurants throughout the world as the result of globalization, and more generally to the effects of McWorld McDonalización -McDonaldization -De-McDonaldization international 'McDonaldization' of services and commercialization of goods as an element of globalization as a whole. Formal or informal deliberative -Assembly assembly of individuals called to -Confluence -Division Meeting Reunión debate certain issues and -Congregation -Separation problems, and to take decisions. -Gathering The minimum amount of money that a customer must have in an Minimum Saldo mínimo account in order to receive some balance sort of service, such as keeping the account open or receive interest. A formal summary of the aims and -Objective Mission Declaración de values of a company, organization, statement statement objetivos or individual. The actions of a central bank, currency board or other regulatory Política committee that determine the size -Interest rate Monetary policy monetaria and rate of growth of the money policy supply, which in turn affects interest rates. An agreement under which a person -Home loan borrows money to buy property, esp. a -Homeowner’s Mortgage Hipoteca house, and the lender may take possession of the property if the loan borrower fails to repay the money. -Pledge -MNC Multinational Compañía A company operating in several -Multinational corporation multinacional countries. -Multinational company Try to reach an agreement or -Agree -Disagree Negotiate Negociar compromise by discussion with -Bargain -Disarrange others. -Conciliate Drawing upon principles of neoclassical economics, neoliberalism suggests that governments reduce deficit spending, limit subsidies, reform tax -Free trade Neoliberalism Neoliberalismo law to broaden the tax base, -Liberalism -Regulation remove fixed exchange rates, open -Nonintervention up markets to trade by limiting protectionism, privatize state-run businesses, allow private property and back deregulation. -After taxes Remaining after all deductions, as for Net Neto -Clear -Gross taxes, expenses, losses, etc. -Final A company's total earnings (or profit). Net income is calculated by taking revenues and adjusting for the cost of doing business, -Bottom line depreciation, interest, taxes and -Net earnings Net income Resultado neto other expenses. This number is -Net pay found on a company's income -Net profit statement and is an important measure of how profitable the company is over a period of time. -Bottom line A measure of the profitability of a venture Net profit Beneficio neto -Net income after accounting for all costs. -Net earnings Any non-profit, voluntary citizens' group Non- which is organized on a local, national or Organización no governmental international level. Task-oriented and gubernamental organization driven by people with a common interest, (ONG) (NGO) NGOs perform a variety of service and humanitarian functions. A company's long-term -Current assets Non-current Activo no investments, in the case that the full -Non-cash assets -Liquid assets assets corriente value will not be realized within the -Quick assets accounting year. Paquete A number of securities less than the Odd lot pequeña de -Round lot standard trading unit of 100. acciones, ‘pico’ A room, set of rooms, or building -Place of work Oficina, Office used as a place for commercial, -Place of business -Home despacho professional, or bureaucratic work. -Workplace Holdings of gold and foreign -Formal Reservas Official reserves currencies by official monetary reservations oficiales institutions. -Official reserve Made, situated, or conducting En paraísos business abroad, especially in order Offshore fiscales to take advantage of lower costs or less stringent regulation. -E-banking Banca The performance of banking Online banking -Internet banking electrónica activities via the Internet. -Web banking -Capitalism A market in which prices are determined -Deregulation Mercado libre, by supply and demand, there are no -Free trade -Protectionism Open market mercado abierto barriers to entry, and trading is not -International -Regulation restricted to a specific area. trade -Nonintervention -Operating -Earnings before A category of expenditure that a expenditure interest and taxes Operating Gastos de business incurs as a result of -Operational -Operating income expenses explotación performing its normal business expenses -Operating profit operations. -OPEX -Recurring profit The amount of profit realized from a business's operations -Operating after taking out operating -Earnings before expenditure Operating Ingresos de expenses and depreciation. interest and taxes -Operating expenses income explotación Operating income takes the -Operating profit -Operational gross income and subtracts -Recurring profit expenses other operating expenses and -OPEX then removes depreciation. -End -Beginning Something that follows from an action, -Issue -Cause Outcome Resultado dispute, situation, etc.; result. -Result -Origin -Upshot -Source A practice used by different companies to reduce costs by Externalización, Outsourcing transferring portions of work to -Contract out subcontratación outside suppliers rather than completing it internally. A deficit in a bank account caused -Indebtedness Overdraft Descubierto by drawing more money than the -Insolvency account holds. -Nonpayment Have an obligation to pay or repay -Be beholden to Owe Deber (something, especially money) in -Be in debt return for something received. -Be obligated to A party that possesses the -Holder exclusive right to hold, use, benefit- Dueño, -Possessor Owner from, enjoy, convey, transfer, and propietario -Proprietor otherwise dispose of an asset or -Titleholder property. -Capital The total assets of an entity, minus -Equity its total liabilities. This represents Owner's equity Capital social -Shareholder’s -Renter the capital theoretically available for equity distribution to shareholders. -Stock -Possession The act, state, or right of Ownership Propiedad -Property -Renting possessing something. -Proprietorship Itemized list of articles usually included in each shipping package, giving the quantity, description, and -Bill of parcels Lista de carga, Packing list weight of the contents. Prepared by -Packing slip lista de embalaje the shipper and sent to the -Unpacking note consignee for accurate tallying of the delivered goods. (US)Parlor -Establishment A shop or business providing -Salon Sala, salón (UK)Parlour specified goods or services. -Shop -Store A person who takes part in an -Associate -Enemy undertaking with another or others, Partner Socio -Collaborator -Opponent especially in a business or firm with -Copartner -Stranger shared risks and profits. A contractual relationship between two -Business or more persons carrying on a joint Sociedad -Company -Division Partnership business venture with a view to profit, colectiva each incurring liability for losses and the -Cooperative -Separation right to share in the profits. -Firm A government grants to an inventor -Copyright Patent Patente assuring him the sole right to make, use, -License and sell his invention for a limited period. -Legal protection -Collateral -Break Pawn Prenda An article deposited as security. -Forfeit -Uncertainty -Guarantee -Reimburse -Damage Pay back Pagar, reintegrar The return on an investment. -Repay -Penalize -Return -Withhold -Liquidate -Fail To pay the complete amount of a debt, Pay off Liquidar, saldar -Reimburse -Keep bill, etc. -Repay -Owe A person to whom money is paid, -Beneficiary -Giver Payee Beneficiario especially the person to whom a -Grantee -Payer cheque is made payable. -Recipient The transfer of one form of good, service or financial asset in -Amount exchange for another form of good, -Cash -Debt Payment Pago service or financial asset in -Disbursement -Penalty proportions that have been -Outlay previously agreed upon by all parties involved. Any electronic or written check, draft, money order, traveler’s check or other electronic or written instrument or order Payment Instrumento de for the transmission or payment of -Bill of exchange instrument pago money, sold or issued to one or more persons, whether or not the instrument is negotiable. Financial system supporting transfer of funds from suppliers to Payment Mecanismo de the users, and from payers to the -Letter of credit mechanism pago payees, usually through exchange -Payment system of debits and credits among financial institutions. A list of a company’s employees -Earnings -Bills Payroll Nómina and the amount of money they are -Salary -Debt to be paid. -Wages Payroll cycle Ciclo de nóminas The length of time between payrolls. -Effectiveness -Failure Rendimiento, A task or operation seen in terms of Performance -Running -Inaction resultados how successfully it is performed. -Working -Inefficiency Impuesto sobre Tax paid on one's personal Personal income la Renta de las Personas Físicas income as distinct from the tax -Income tax tax (IRPF) paid on the firm's earnings. A financial obligation for which Responsabilidad an individual is responsible and Personal liability personal which may be satisfied out of his or her assets. A type of situation analysis in which political-legal, economic, socio- PEST analysis Análisis PEST cultural, and technological factors are examined to chart an organization's long-term plans. Retirar An act of discontinuing a process, Phaseout progresivamente project, or service in phases. -Factory A place where an industrial or Plant Instalaciones -Industrial unit manufacturing process takes place. -Business unit -Approach A document containing a contract of Policy Póliza -Arrangement insurance. -Plan -Investment A range of investments held by a portfolio Portfolio Cartera person or organization. -Securities portfolio A company asset that is vital to business operations but cannot be easily liquidated. The value of Plant, Property Instalaciones, property, plant and equipment is and Equipment Terrenos y typically depreciated over the (PP&E) Equipo estimated life of the asset, because even the longest-term assets become obsolete or useless after a period of time. -Bonus An amount paid in addition to a standard -Fee -Disadvantage Premium Prima rate, price, wage, etc. -Prize -Penalty -Remuneration (Of income or profits) considered or -Before tax Pre-tax Bruto calculated before the deduction of -Net -Gross taxes. An illegal action performed by a group of conspiring businesses that Fijación occurs when the firms agree to -Collusion Price rigging fraudulenta de artificially inflate prices in an -Price fixing precios attempt to recognize higher profits at the expense of the consumer. -Best -Sub-prime Prime De primera Of the best possible quality. -Height -Worst Denoting an original sum invested -Capital Principal Capital, principal -Interest or lent. -Capital funds Private equity fund Privatization Productivity Professionalism Profit Profit and Loss statement Profitability Project Proof of income Property Provide Provider -Corporation -Joint stock Sociedad A company whose shares are Public company company anónima traded freely on a stock exchange. -Publicly traded company A private-sector, nonprofit corporation Junta de created to oversee the audits of public Public Company Supervisión de la companies and other issuers in order to Accounting Auditoría de las protect the interests of investors and Oversight Board further the public interest in the Sociedades (PCAOB) preparation of informative, accurate and Anónimas independent audit reports. A company issuing stocks, which are traded on the open market, either on a stock exchange or on the over the -Public company Publicly traded Sociedad counter market. Individual and institutional -Publicly held company cotizada en Bolsa shareholders constitute the owners of a company publicly-traded company, in proportion to the amount of stock they own as a percentage of all outstanding stock. Purchase Quarterly Raise Raw materials -Immoveables Bienes Property consisting of land or -Land and -Furniture Real estate inmuebles buildings. buildings -Movables -Real property Receipts Record Redemption Reflation Refund Render Rent Renter Repay Report Repossess Residual claim Resume Retail Retail location Retained earnings Retained earnings Retire Retirement plan Return Revenue Reward Risk Risk assessment Risk management Risk Premium Round lot Salary Sales rep Salvage value Save Savings account Secure Securities Sell Semiannual Semimonthly Sercurities and Exchange Commission Shareholder Shares Short position Short-term Social networking Social Security taxes Sole proprietorship Sovereign fund Speculator Spend Staff Standing order Statement Statement of changes in equity Stewardship Stock Stock Exchange Stock List Department Stock market Stockholder Stockholder's equity Storehouse of value Strategy Subprime mortgage Sue Supplier Supply Surplus Swapping SWOT analysis Taker Target customer Tariff Tax accounting Taxation Telecommuting Telework Tenant Trade Trade barriers The removal or reduction of restrictions or barriers on the Trade Liberalización del free exchange of goods between -Deregulation -Regulation Liberalization comercio nations. This includes the -Free trade -Protectionism removal or reduction of both tariff and non-tariff obstacles. Transaction Transfer Treasury bills Treasury bonds Upward Useful life Usury Utility company Value Volatility Vulture fund Wage Wages payable Weekly Western culture Withdrawal Work in Process Working capital Workplace Worthless