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SPAN 3700 Negocios > CH 4: La Banca y La Contabilidad > Flashcards

CH 4: La Banca y La Contabilidad Flashcards

1
Q

asset(s)

A

activo

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2
Q

balance sheet

A

balance general (m)

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3
Q

banking (the banking industry)

A

banca

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4
Q

bank (building)

A

banco

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5
Q

accounting

A

contabilidad

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6
Q

account

A

cuenta

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7
Q

checking account

A

cuenta corriente

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8
Q

savings account

A

cuenta de ahorros

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9
Q

current acount holder

A

cuentacorrentista (m/f)

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10
Q

statement

A

estado

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11
Q

statement of account

A

estado de cuenta

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12
Q

profit and loss or income statement

A

estado de ganancias y pérdidas

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13
Q

double-sided entry accounting

A

partida doble

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14
Q

liability, liabilities

A

pasivo

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15
Q

in the short (long, mid-) term

A

a corto (largo, medio) plazo

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16
Q

creditor

A

acreedor/a

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17
Q

assets

A

activo

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18
Q

asset management

A

administración de bienes

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19
Q

brokerage

A

agencia de bolsa

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20
Q

ratings agency (Moody’s, Standard & Poor’s, etc)

A

agencia de bolsa de calificación crediticia y de valores

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21
Q

to save

A

ahorrar

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22
Q

savings

A

ahorros

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23
Q

cash

A

al contado

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24
Q

fixed term

A

a plazo fijo

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25
Q

leverage

A

apalancamiento

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26
Q

rent, lease

A

arriendo

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27
Q

to note, enter

A

asentar (ie)

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28
Q

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

A

asesoría

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29
Q

entry

A

asiento

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30
Q

auditorship, auditing

A

auditoría

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31
Q

trial balance

A

balance de comprobación (m)

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32
Q

balance sheet

A

balance general (m)

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33
Q

balance sheet

A

balance de situación

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34
Q

investment banking

A

banca de inversión

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35
Q

investment banking

A

banca de negocios

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36
Q

online banking

A

banca en línea

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37
Q

mortgage bank

A

banco hipotecario

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38
Q

banker

A

banquero

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39
Q

assets

A

bienes (mpl)

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40
Q

customer assets

A

bienes de clientela

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41
Q

toxic (risky) assets

A

bienes tóxicos

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42
Q

money laundering

A

blanqueo de capitales

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43
Q

bonus (reward, retention, etc.)

A

bonificación

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44
Q

housing (real estate) bubble

A

burbuja inmobilaria

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45
Q

cash register

A

caja

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46
Q

savings bank

A

caja de ahorros

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47
Q

safety deposit box

A

caja de seguridad

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48
Q

cashier

A

cajero

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49
Q

ATM machine

A

cajero automático

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50
Q

to pay off, settle

A

cancelar

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51
Q

owner’s equity

A

capital pagado (m)

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52
Q

capital stock

A

capital social

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53
Q

certificate of deposit (CD)

A

certificado de depósito

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54
Q

check

A

cheque (m)

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55
Q

check to the bearer

A

cheque al portador

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56
Q

bank check

A

cheque bancario

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57
Q

cashier’s check

A

cheque de administración o de caja

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58
Q

overdrawn check (NSF: insufficient funds)

A

cheque en descubierto, sin fondos

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59
Q

check to a designated payee

A

cheque nominativo

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60
Q

to cash, charge

A

cobrar

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61
Q

joint (account)

A

conjunto (adj.)

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62
Q

accountant, accounting

A

contable (m/f, adj.)

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63
Q

government accountant

A

contable fiscal

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64
Q

certified public accountant

A

contable público titulado

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65
Q

accountant, accounting

A

contador/a (m/f)

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66
Q

government accountant

A

contador/a fiscal

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67
Q

certified public accountant

A

contador/a público titulado

68
Q

accounting

A

contaduría

69
Q

taxpayer

A

contribuyente (m/f)

70
Q

brokerage

A

correduría

71
Q

cost of goods sold

A

costo de ventas

72
Q

subprime credit

A

crédito subrprime

73
Q

account

A

cuenta

74
Q

joint account

A

cuenta conjunta/mancomunada

75
Q

account receivable

A

cuenta por cobrar

76
Q

account payable

A

cuenta por pagar

77
Q

current or checking account holder

A

cuentacorrentista

78
Q

current or checking account holder

A

cuentahabiente / cuenta habiente

79
Q

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

A

custodiar

80
Q

debit

A

debe (m)

81
Q

debit

A

débito

82
Q

depositor

A

depositante (m/f)

83
Q

deposit

A

depósito

84
Q

demand deposit

A

depósito a la demanda / a la vista

85
Q

fixed-time deposit

A

depósito a plazo fijo

86
Q

right (to something; ownership rights, accounting)

A

derecho

87
Q

debtor

A

deudor/a

88
Q

to yield, earn (interest)

A

devengar

89
Q

refund, repayment

A

devolución

90
Q

book of original entry, general journal

A

diario

91
Q

to have salary paid by direct deposit

A

domiciliar la nómina

92
Q

cash

A

efectivo

93
Q

foreclosure

A

ejecución hipotecaria

94
Q

accounting period, fiscal year

A

ejercicio

95
Q

foreclosure

A

embargo hipotecario

96
Q

endorser

A

endosante (m/f)

97
Q

to endorse

A

endosar

98
Q

endorsee

A

endosatario/a

99
Q

Treasury

A

erario

100
Q

accounting statement

A

estado contable

101
Q

balance sheet

A

estado de condición financiera

102
Q

cash flow statement

A

estado de flujo de caja

103
Q

statement of retained earnings

A

estado de ganancias retenidas

104
Q

profit and loss statement

A

estado de ganancias y pérdidas

105
Q

balance sheet

A

estado de posición

106
Q

financial statement

A

estado financiero

107
Q

invoice

A

factura

108
Q

maturity date

A

fecha de vencimiento

109
Q

collateral, guarantee

A

fianza

110
Q

fiduciary, credit-related

A

fiduciario

111
Q

brokerage

A

firma bolsista

112
Q

Treasury

A

fisco

113
Q

cash flow

A

flujo de caja

114
Q

cash flow

A

flujo de efectivo

115
Q

(printed) form

A

formulario

116
Q

retained earnings

A

ganancias retenidas

117
Q

profit and loss

A

ganancias y pérdidas

118
Q

collateral, guarantee

A

garantía

119
Q

costs, expenses

A

gastos

120
Q

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

A

girado

121
Q

drawer of check or draft (account holder)

A

girador/a

122
Q

to draw, issue

A

girar

123
Q

credit, assets

A

haber (m)

124
Q

Treasury Department; tax office

A

hacienda

125
Q

non-payment; default on payment

A

impago

126
Q

amount, price, cost

A

importe (m)

127
Q

receipt, revenue, income

A

ingreso

128
Q

board of directors

A

junta directiva

129
Q

money laundering

A

lavado de dinero

130
Q

bills (of exchange) payable

A

letras por pagar

131
Q

drawee

A

librado

132
Q

drawer

A

librador/a

133
Q

to draw or issue

A

librar

134
Q

ledger

A

libro mayor

135
Q

joint (adj.)

A

mancomunado (adj.)

136
Q

late, behind in payment (mortgage, rent, etc)

A

mora (en)

137
Q

liabilities

A

obligaciones

138
Q

housing supply

A

oferta inmobilaria

139
Q

promissory note (I.O.U)

A

pagaré (m)

140
Q

double-entry, double-sided entry (accounting)

A

partida doble

141
Q

liabilities

A

pasivo

142
Q

wealth, estate capital, net worth

A

patrimonio

143
Q

to borrow

A

pedir prestado

144
Q

bearer

A

portador/a

145
Q

collateral, guarantee

A

prenda

146
Q

lender

A

prestador/a

147
Q

lender

A

prestamista (m/f)

148
Q

commercial loan

A

préstamo comercial

149
Q

borrower

A

prestatario/a

150
Q

budget

A

presupuesto

151
Q

collection (tax)

A

recaudo

152
Q

receipt

A

recibo

153
Q

return, yield (interest)

A

rédito

154
Q

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

A

retirar

155
Q

risk of default, non-payment

A

riesgo de impago

156
Q

saldo

A

balance of an account

157
Q

credit balance

A

saldo acreedor

158
Q

debit balance

A

saldo deudor

159
Q

net profit

A

saldo de utilidad neta

160
Q

debit card

A

tarjeta de débito

161
Q

Programa de Alivio para Activos

A

TARP

162
Q

electronic toll booth payment (with credit card)

A

telepeaje

163
Q

holder, bearer

A

tenedor/a

164
Q

rate (of interest, exchange)

A

tipo

165
Q

to borrow

A

tomar prestado

166
Q

travel allowance, expenses

A

viáticos

SPAN 3700 Negocios (10 decks)

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