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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

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