Capítulo 4 - La Banca Y La Contabilidad Flashcards

1
Q

A corto (largo, medio) plazo

A

In the short (long, mid-) term

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2
Q

Acreedor/a

A

Creditor

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3
Q

Activo

A

Assets

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4
Q

Administración de bienes

A

Asset management

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5
Q

Agencia de bolsa

A

Brokerage

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6
Q

Agencia de calificación crediticia y de valores

A

Ratings agency

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7
Q

Ahorrar

A

To save

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8
Q

Ahorros

A

Savings

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9
Q

Al contado

A

Cash

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10
Q

A plazo fijo

A

Fixed term

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11
Q

Apalancamiento

A

Leverage

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12
Q

Arriendo

A

Rent, lease

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13
Q

Asentar (ie)

A

To note, enter

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14
Q

Asesoría

A

Advising (e.g., financial, investment, etc.)

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15
Q

Asiento

A

Entry

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16
Q

Auditoria

A

Auditorship, auditing

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17
Q

Balance de comprobación

A

Trial balance

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18
Q

Balance general

A

Balance sheet

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19
Q

Balance de situación

A

Balance sheet

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20
Q

Banca de inversión

A

Investment banking

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21
Q

Banca de negocios

A

Investment banking

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22
Q

Banca en línea

A

Online banking

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23
Q

Banco hipotecario

A

Mortgage bank

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24
Q

Banquero

A

Banker

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25
Q

Bienes

A

Assets

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26
Q

Bienes de clientela

A

Customer assets

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27
Q

Bienes tóxicos

A

toxic (risky) assets

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28
Q

Blanqueo de capitales

A

Money laundering

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29
Q

Bonificación

A

Bonus (reward, retention, etc.)

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30
Q

Burbuja inmobiliaria

A

Housing (real estate) bubble

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31
Q

Caja

A

Cash register

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32
Q

Caja de ahorros

A

Savings bank

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33
Q

Caja de seguridad

A

Safety deposit box

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34
Q

Cajero

A

Cashier

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35
Q

Cajero automático

A

ATM machine

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36
Q

Cancelar

A

To pay off, settle

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37
Q

Capital pagado

A

Owner’s equity

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38
Q

Capital social

A

Capital stock

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39
Q

Certificado de depósito

A

Certificate of deposit (CD)

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40
Q

Cheque

A

Check

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41
Q

Cheque al portador

A

Check to the bearer (cashable by anyone)

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42
Q

Cheque bancario

A

Bank check (money removed from account ahead of time)

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43
Q

Cheque de administración o de caja

A

Cashier’s check

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44
Q

Cheque en descubierto, sin fondos

A

Overdrawn check (NSF: insufficient funds)

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45
Q

Cheque nominativo

A

Check to a designated payee

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46
Q

Cobrar

A

To cash, charge

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47
Q

Conjunto (adj)

A

joint (account)

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48
Q

Contable

A

accountant, accounting

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49
Q

Contable fiscal

A

Government accountant

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50
Q

Contable público titulado

A

Certified public accountant (CPA)

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51
Q

Contador/a

A

accountant, accounting

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52
Q

Fiscal

A

Government accountant

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53
Q

Público titulado

A

Certified public accountant

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54
Q

Contaduría

A

Accounting

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55
Q

Contribuyente

A

Taxpayer

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56
Q

Correduría

A

Brokerage

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57
Q

Costo de ventas

A

Cost of goods sold

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58
Q

Crédito subprime

A

Subprime credit

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59
Q

Cuenta

A

Account

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60
Q

Cuenta conjunta/mancomunada

A

Joint account

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61
Q

Cuenta por cobrar

A

Account receivable

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62
Q

Cuenta por pagar

A

Account payable

63
Q

Cuentacorrentista

A

Current or checking account holder

64
Q

Cuentahabiente/cuenta habiente

A

Current or checking account holder

65
Q

Custodiar

A

To keep, hold, take care of (e.g. a deposit)

66
Q

Debe

A

Debit

67
Q

Débito

A

Debit

68
Q

Depositante

A

Depositor

69
Q

Depósito

A

Deposit

70
Q

Depósito a la demanda/a la vista

A

Demand deposit

71
Q

Depósito a plazo fijo

A

Fixed-time deposit

72
Q

Derecho

A

Right (to something; ownership rights, accounting)

73
Q

Deudor/a

A

Debtor

74
Q

Devengar

A

To yield, earn (interest)

75
Q

Devolución

A

Refund, repayment

76
Q

Diario

A

Book of original entry, general journal

77
Q

Domiciliar la nómina

A

To have salary paid by direct deposit

78
Q

Efectivo

A

Cash

79
Q

Ejecución hipotecaria

A

Foreclosure

80
Q

Ejercicio

A

Accounting period, fiscal year

81
Q

Embargo hipotecario

A

Foreclosure

82
Q

Endosante

A

Endorser

83
Q

Endosar

A

To endorse

84
Q

Endosatario/a

A

Endorsee

85
Q

Erario

A

Treasury

86
Q

Estado

A

Statement

87
Q

Estado contable

A

Accounting statement

88
Q

Estado de condición financiera

A

Balance sheet

89
Q

Estado de flujo de caja

A

Cash flow statement

90
Q

Estado de ganancias retenidas

A

Statement of retained earnings

91
Q

Estado de ganancias y pérdidas

A

Profit and loss statement

92
Q

Estado de posición

A

Balance sheet

93
Q

Estado financiero

A

Financial statement

94
Q

Factura

A

Invoice

95
Q

Fecha de vencimiento

A

Maturity date

96
Q

Fianza

A

Collateral, guarantee

97
Q

Fiduciario

A

Fiduciary, credit-related

98
Q

Firma bolsista

A

Brokerage

99
Q

Fisco

A

Treasury

100
Q

Flujo de caja

A

Cash flow

101
Q

Flujo de efectivo

A

Cash flow

102
Q

Formulario

A

(Printed) form

103
Q

Ganancias retenidas

A

Retained earnings

104
Q

Ganancias y pérdidas

A

Profit and loss

105
Q

Garantía

A

Collateral, guarantee

106
Q

Gastos

A

Costs, expenses

107
Q

Girado

A

Drawee (where the account is held, e.g. a bank)

108
Q

Girador/a

A

Drawer of check or draft (account holder)

109
Q

Girar

A

To draw, issue

110
Q

Haber (sust.)

A

Credit, assets

111
Q

Hacienda

A

Treasury Department; tax office

112
Q

Impago

A

Non-payment; default on payment

113
Q

Importe

A

Amount, price, cost

114
Q

Ingreso

A

Receipt, revenue, income

115
Q

Junta directiva

A

Board of directors

116
Q

Lavado de dinero

A

Money laundering

117
Q

Letras por pagar

A

Bills (of exchange) payable

118
Q

Librado

A

Drawee

119
Q

Librador/a

A

Drawer

120
Q

Librar

A

To draw or issue

121
Q

Libro mayor

A

Ledger

122
Q

Mancomunado

A

Joint

123
Q

Mora

A

Late, behind in payment (mortgage, rent, etc.)

124
Q

Obligaciones

A

Liabilities

125
Q

Oferta inmobiliaria

A

Housing supply

126
Q

Pagaré

A

Promissory note (I.O.U.)

127
Q

Partida doble

A

Double-entry, double-sided entry (accounting)

128
Q

Pasivo

A

Liabilities

129
Q

Patrimonio

A

Wealth, estate capital, net worth

130
Q

Pedir prestado

A

To borrow

131
Q

Portador/a

A

Bearer

132
Q

Prenda

A

Collateral, guarantee

133
Q

Prestador/a

A

Lender

134
Q

Prestamista

A

Lender

135
Q

Préstamo comercial

A

Commercial loan

136
Q

Prestatario/a

A

Borrower

137
Q

Presupuesto

A

Budget

138
Q

Recaudo

A

Collection (tax)

139
Q

Recibo

A

Receipt

140
Q

Rédito

A

Return, yield (interest)

141
Q

Retirar

A

To withdraw (e.g. money from an account)

142
Q

Riesgo de impago

A

Risk of default, non-payment

143
Q

Saldo

A

Balance of an account

144
Q

Saldo acreedor

A

Credit balance

145
Q

Saldo deudor

A

Debit balance

146
Q

Saldo de utilidad neta

A

Net profit

147
Q

Tarjeta de débito

A

Debit card

148
Q

TARP

A

Programa de Alivio para Activos (troubled asset relief program)

149
Q

Telepeaje

A

Electronic toll booth payment (with credit card)

150
Q

Tenedor/a

A

Holder, bearer

151
Q

Tipo

A

Rate (of interest, exchange)

152
Q

Tomar prestado

A

To borrow

153
Q

Viáticos

A

Travel allowance, expenses