CH 4: La Banca y La Contabilidad Flashcards
1
Q
asset(s)
A
activo
2
Q
balance sheet
A
balance general (m)
3
Q
banking (the banking industry)
A
banca
4
Q
bank (building)
A
banco
5
Q
accounting
A
contabilidad
6
Q
account
A
cuenta
7
Q
checking account
A
cuenta corriente
8
Q
savings account
A
cuenta de ahorros
9
Q
current acount holder
A
cuentacorrentista (m/f)
10
Q
statement
A
estado
11
Q
statement of account
A
estado de cuenta
12
Q
profit and loss or income statement
A
estado de ganancias y pérdidas
13
Q
double-sided entry accounting
A
partida doble
14
Q
liability, liabilities
A
pasivo
15
Q
in the short (long, mid-) term
A
a corto (largo, medio) plazo
16
Q
creditor
A
acreedor/a
17
Q
assets
A
activo
18
Q
asset management
A
administración de bienes
19
Q
brokerage
A
agencia de bolsa
20
Q
ratings agency (Moody’s, Standard & Poor’s, etc)
A
agencia de bolsa de calificación crediticia y de valores
21
Q
to save
A
ahorrar
22
Q
savings
A
ahorros
23
Q
cash
A
al contado
24
Q
fixed term
A
a plazo fijo
25
leverage
apalancamiento
26
rent, lease
arriendo
27
to note, enter
asentar (ie)
28
advising (e.g. financial, investment, etc.)
asesoría
29
entry
asiento
30
auditorship, auditing
auditoría
31
trial balance
balance de comprobación (m)
32
balance sheet
balance general (m)
33
balance sheet
balance de situación
34
investment banking
banca de inversión
35
investment banking
banca de negocios
36
online banking
banca en línea
37
mortgage bank
banco hipotecario
38
banker
banquero
39
assets
bienes (mpl)
40
customer assets
bienes de clientela
41
toxic (risky) assets
bienes tóxicos
42
money laundering
blanqueo de capitales
43
bonus (reward, retention, etc.)
bonificación
44
housing (real estate) bubble
burbuja inmobilaria
45
cash register
caja
46
savings bank
caja de ahorros
47
safety deposit box
caja de seguridad
48
cashier
cajero
49
ATM machine
cajero automático
50
to pay off, settle
cancelar
51
owner's equity
capital pagado (m)
52
capital stock
capital social
53
certificate of deposit (CD)
certificado de depósito
54
check
cheque (m)
55
check to the bearer
cheque al portador
56
bank check
cheque bancario
57
cashier's check
cheque de administración o de caja
58
overdrawn check (NSF: insufficient funds)
cheque en descubierto, sin fondos
59
check to a designated payee
cheque nominativo
60
to cash, charge
cobrar
61
joint (account)
conjunto (adj.)
62
accountant, accounting
contable (m/f, adj.)
63
government accountant
contable fiscal
64
certified public accountant
contable público titulado
65
accountant, accounting
contador/a (m/f)
66
government accountant
contador/a fiscal
67
certified public accountant
contador/a público titulado
68
accounting
contaduría
69
taxpayer
contribuyente (m/f)
70
brokerage
correduría
71
cost of goods sold
costo de ventas
72
subprime credit
crédito subrprime
73
account
cuenta
74
joint account
cuenta conjunta/mancomunada
75
account receivable
cuenta por cobrar
76
account payable
cuenta por pagar
77
current or checking account holder
cuentacorrentista
78
current or checking account holder
cuentahabiente / cuenta habiente
79
to keep, hold, take care of (e.g. a deposit)
custodiar
80
debit
debe (m)
81
debit
débito
82
depositor
depositante (m/f)
83
deposit
depósito
84
demand deposit
depósito a la demanda / a la vista
85
fixed-time deposit
depósito a plazo fijo
86
right (to something; ownership rights, accounting)
derecho
87
debtor
deudor/a
88
to yield, earn (interest)
devengar
89
refund, repayment
devolución
90
book of original entry, general journal
diario
91
to have salary paid by direct deposit
domiciliar la nómina
92
cash
efectivo
93
foreclosure
ejecución hipotecaria
94
accounting period, fiscal year
ejercicio
95
foreclosure
embargo hipotecario
96
endorser
endosante (m/f)
97
to endorse
endosar
98
endorsee
endosatario/a
99
Treasury
erario
100
accounting statement
estado contable
101
balance sheet
estado de condición financiera
102
cash flow statement
estado de flujo de caja
103
statement of retained earnings
estado de ganancias retenidas
104
profit and loss statement
estado de ganancias y pérdidas
105
balance sheet
estado de posición
106
financial statement
estado financiero
107
invoice
factura
108
maturity date
fecha de vencimiento
109
collateral, guarantee
fianza
110
fiduciary, credit-related
fiduciario
111
brokerage
firma bolsista
112
Treasury
fisco
113
cash flow
flujo de caja
114
cash flow
flujo de efectivo
115
(printed) form
formulario
116
retained earnings
ganancias retenidas
117
profit and loss
ganancias y pérdidas
118
collateral, guarantee
garantía
119
costs, expenses
gastos
120
drawee (where the account is held, e.g. a bank)
girado
121
drawer of check or draft (account holder)
girador/a
122
to draw, issue
girar
123
credit, assets
haber (m)
124
Treasury Department; tax office
hacienda
125
non-payment; default on payment
impago
126
amount, price, cost
importe (m)
127
receipt, revenue, income
ingreso
128
board of directors
junta directiva
129
money laundering
lavado de dinero
130
bills (of exchange) payable
letras por pagar
131
drawee
librado
132
drawer
librador/a
133
to draw or issue
librar
134
ledger
libro mayor
135
joint (adj.)
mancomunado (adj.)
136
late, behind in payment (mortgage, rent, etc)
mora (en)
137
liabilities
obligaciones
138
housing supply
oferta inmobilaria
139
promissory note (I.O.U)
pagaré (m)
140
double-entry, double-sided entry (accounting)
partida doble
141
liabilities
pasivo
142
wealth, estate capital, net worth
patrimonio
143
to borrow
pedir prestado
144
bearer
portador/a
145
collateral, guarantee
prenda
146
lender
prestador/a
147
lender
prestamista (m/f)
148
commercial loan
préstamo comercial
149
borrower
prestatario/a
150
budget
presupuesto
151
collection (tax)
recaudo
152
receipt
recibo
153
return, yield (interest)
rédito
154
to withdraw (e.g. money from an account)
retirar
155
risk of default, non-payment
riesgo de impago
156
saldo
balance of an account
157
credit balance
saldo acreedor
158
debit balance
saldo deudor
159
net profit
saldo de utilidad neta
160
debit card
tarjeta de débito
161
Programa de Alivio para Activos
TARP
162
electronic toll booth payment (with credit card)
telepeaje
163
holder, bearer
tenedor/a
164
rate (of interest, exchange)
tipo
165
to borrow
tomar prestado
166
travel allowance, expenses
viáticos
