Accounting

Question 1

to prevent income being ______ to an owner’s relative.

desviado

Answer 1

diverted

Question 2

Podemos levar em conta a natureza e extensão dos serviços

Answer 2

We may take into account the nature and extent of the services

Question 3

a__________ income

rendimento tributável

Answer 3

assessable income

/ ‘assessibou/

Question 4

It must be the supply of the whole or stand-alone part of a taxable activity…

stand-alone

Answer 4

autônomo

Question 5

prós e contras

Answer 5

pros and cons

Question 6

Sale of a going concern

Answer 6

Venda de uma empresa em funcionamento

Question 7

…. instead of starting your own business ____ ______

a partir do zero

Answer 7

from scratch

Question 8

scratch

Answer 8

v. co’car, riscar, arranhar

adj. improvisado

Question 9

concern / can’s¬ar/

Answer 9

n. interest, unrest, worry, mention, firm, company

v. interessar, preocupar, afetar.

Question 10

…it is the seller’s responsibility to wind up any employment agreements…

wind up / uaind¬ap /

give 2 meanings

Answer 10

v. encerrar/ enrolar

Question 11

empresário

e____________

Answer 11

entrepreneur

Question 12

deed

Answer 12

acao/ escritura

Question 13

This is essential if you eventually want to sell, move on to another venture, or retire.

venture

Answer 13

risco/ empreendimento/ empresa

Question 14

local, loja

p________s

Answer 14

premises

Question 15

estabelecimento de metas

g___ s_______

Answer 15

goal settings

Question 16

planning to sell your business to an *acquaintance

Answer 16

conhecido

Question 17

acao/ estrutura

Answer 17

deed

Question 18

business broker

Answer 18

corretor de negócios

Question 19

final effort to get everything *ship-shape

Answer 19

em ordem

Question 20

it is easy to *spot

Answer 20

detectar/ identificar

Question 21

unnecessary overheads

Answer 21

despesas desnecessárias

Question 22

Increase working capital by

Answer 22

Aumente capital de giro

Question 23

outstanding payment

Answer 23

pagamento pendente

Question 24

outstanding reputation

Answer 24

excelente reputação

Question 25

projetos de lei

b____

Answer 25

bills

Question 26

inadimplência

b__ d____

Answer 26

bad debt

Question 27

bureau

Answer 27

escritorio, departamento

Question 28

streamline processes

Answer 28

agilizar, simplificar

Question 29

assets…and all the *premises are clean

Answer 29

instalacoes, locais

Question 30

agigantar-se

Answer 30

loom, looming

Question 31

settle

Answer 31

resolver, liquidar

Question 32

prosposta

Answer 32

proposition

Question 33

appealing

appeal

Answer 33

adj. atraente

v. apelar

Question 34

improve and change tack if needed

tack

Answer 34

mudar de rumo

v. alinhavar

Question 35

deft/ deftly

Answer 35

habil/ habilmente

Question 36

so you don’t get *bogged down in the negotiation phase.

Answer 36

atolado

Question 37

Afinal,

Answer 37

After all,

Question 38

it is not unheard of (to give a example)

Answer 38

isso nao ‘e inedito

Question 39

enterprise

Answer 39

empresa, empreendimento

Question 40

participacoes societarias

Answer 40

equity interests

Question 41

The High Court *overturned the quantum

Answer 41

anulou

Question 42

You’ll get a refund, unless you have *arrears

Answer 42

atraso, divida

Question 43

the receipt must be on the *letterhead of the organisation issuing it.

Answer 43

papel timbrado

Question 44

the threshold

Answer 44

o limite