Capítulo 4 - La Banca Y La Contabilidad Flashcards
1
Q
A corto (largo, medio) plazo
A
In the short (long, mid-) term
2
Q
Acreedor/a
A
Creditor
3
Q
Activo
A
Assets
4
Q
Administración de bienes
A
Asset management
5
Q
Agencia de bolsa
A
Brokerage
6
Q
Agencia de calificación crediticia y de valores
A
Ratings agency
7
Q
Ahorrar
A
To save
8
Q
Ahorros
A
Savings
9
Q
Al contado
A
Cash
10
Q
A plazo fijo
A
Fixed term
11
Q
Apalancamiento
A
Leverage
12
Q
Arriendo
A
Rent, lease
13
Q
Asentar (ie)
A
To note, enter
14
Q
Asesoría
A
Advising (e.g., financial, investment, etc.)
15
Q
Asiento
A
Entry
16
Q
Auditoria
A
Auditorship, auditing
17
Q
Balance de comprobación
A
Trial balance
18
Q
Balance general
A
Balance sheet
19
Q
Balance de situación
A
Balance sheet
20
Q
Banca de inversión
A
Investment banking
21
Q
Banca de negocios
A
Investment banking
22
Q
Banca en línea
A
Online banking
23
Q
Banco hipotecario
A
Mortgage bank
24
Q
Banquero
A
Banker
25
Bienes
Assets
26
Bienes de clientela
Customer assets
27
Bienes tóxicos
toxic (risky) assets
28
Blanqueo de capitales
Money laundering
29
Bonificación
Bonus (reward, retention, etc.)
30
Burbuja inmobiliaria
Housing (real estate) bubble
31
Caja
Cash register
32
Caja de ahorros
Savings bank
33
Caja de seguridad
Safety deposit box
34
Cajero
Cashier
35
Cajero automático
ATM machine
36
Cancelar
To pay off, settle
37
Capital pagado
Owner's equity
38
Capital social
Capital stock
39
Certificado de depósito
Certificate of deposit (CD)
40
Cheque
Check
41
Cheque al portador
Check to the bearer (cashable by anyone)
42
Cheque bancario
Bank check (money removed from account ahead of time)
43
Cheque de administración o de caja
Cashier's check
44
Cheque en descubierto, sin fondos
Overdrawn check (NSF: insufficient funds)
45
Cheque nominativo
Check to a designated payee
46
Cobrar
To cash, charge
47
Conjunto (adj)
joint (account)
48
Contable
accountant, accounting
49
Contable fiscal
Government accountant
50
Contable público titulado
Certified public accountant (CPA)
51
Contador/a
accountant, accounting
52
Fiscal
Government accountant
53
Público titulado
Certified public accountant
54
Contaduría
Accounting
55
Contribuyente
Taxpayer
56
Correduría
Brokerage
57
Costo de ventas
Cost of goods sold
58
Crédito subprime
Subprime credit
59
Cuenta
Account
60
Cuenta conjunta/mancomunada
Joint account
61
Cuenta por cobrar
Account receivable
62
Cuenta por pagar
Account payable
63
Cuentacorrentista
Current or checking account holder
64
Cuentahabiente/cuenta habiente
Current or checking account holder
65
Custodiar
To keep, hold, take care of (e.g. a deposit)
66
Debe
Debit
67
Débito
Debit
68
Depositante
Depositor
69
Depósito
Deposit
70
Depósito a la demanda/a la vista
Demand deposit
71
Depósito a plazo fijo
Fixed-time deposit
72
Derecho
Right (to something; ownership rights, accounting)
73
Deudor/a
Debtor
74
Devengar
To yield, earn (interest)
75
Devolución
Refund, repayment
76
Diario
Book of original entry, general journal
77
Domiciliar la nómina
To have salary paid by direct deposit
78
Efectivo
Cash
79
Ejecución hipotecaria
Foreclosure
80
Ejercicio
Accounting period, fiscal year
81
Embargo hipotecario
Foreclosure
82
Endosante
Endorser
83
Endosar
To endorse
84
Endosatario/a
Endorsee
85
Erario
Treasury
86
Estado
Statement
87
Estado contable
Accounting statement
88
Estado de condición financiera
Balance sheet
89
Estado de flujo de caja
Cash flow statement
90
Estado de ganancias retenidas
Statement of retained earnings
91
Estado de ganancias y pérdidas
Profit and loss statement
92
Estado de posición
Balance sheet
93
Estado financiero
Financial statement
94
Factura
Invoice
95
Fecha de vencimiento
Maturity date
96
Fianza
Collateral, guarantee
97
Fiduciario
Fiduciary, credit-related
98
Firma bolsista
Brokerage
99
Fisco
Treasury
100
Flujo de caja
Cash flow
101
Flujo de efectivo
Cash flow
102
Formulario
(Printed) form
103
Ganancias retenidas
Retained earnings
104
Ganancias y pérdidas
Profit and loss
105
Garantía
Collateral, guarantee
106
Gastos
Costs, expenses
107
Girado
Drawee (where the account is held, e.g. a bank)
108
Girador/a
Drawer of check or draft (account holder)
109
Girar
To draw, issue
110
Haber (sust.)
Credit, assets
111
Hacienda
Treasury Department; tax office
112
Impago
Non-payment; default on payment
113
Importe
Amount, price, cost
114
Ingreso
Receipt, revenue, income
115
Junta directiva
Board of directors
116
Lavado de dinero
Money laundering
117
Letras por pagar
Bills (of exchange) payable
118
Librado
Drawee
119
Librador/a
Drawer
120
Librar
To draw or issue
121
Libro mayor
Ledger
122
Mancomunado
Joint
123
Mora
Late, behind in payment (mortgage, rent, etc.)
124
Obligaciones
Liabilities
125
Oferta inmobiliaria
Housing supply
126
Pagaré
Promissory note (I.O.U.)
127
Partida doble
Double-entry, double-sided entry (accounting)
128
Pasivo
Liabilities
129
Patrimonio
Wealth, estate capital, net worth
130
Pedir prestado
To borrow
131
Portador/a
Bearer
132
Prenda
Collateral, guarantee
133
Prestador/a
Lender
134
Prestamista
Lender
135
Préstamo comercial
Commercial loan
136
Prestatario/a
Borrower
137
Presupuesto
Budget
138
Recaudo
Collection (tax)
139
Recibo
Receipt
140
Rédito
Return, yield (interest)
141
Retirar
To withdraw (e.g. money from an account)
142
Riesgo de impago
Risk of default, non-payment
143
Saldo
Balance of an account
144
Saldo acreedor
Credit balance
145
Saldo deudor
Debit balance
146
Saldo de utilidad neta
Net profit
147
Tarjeta de débito
Debit card
148
TARP
Programa de Alivio para Activos (troubled asset relief program)
149
Telepeaje
Electronic toll booth payment (with credit card)
150
Tenedor/a
Holder, bearer
151
Tipo
Rate (of interest, exchange)
152
Tomar prestado
To borrow
153
Viáticos
Travel allowance, expenses
