Chapter 4 Flashcards
creditor
acreedor/a
in the short (long, mid-) term
a corto (largo, medio) plazo
assets
activo
asset management
administración de bienes
brokerage
agencia de bolsa
ratings agency (Moody’s, Standard & Poor’s, etc.)
agencia de bolsa de calificatión crediticia y de valores
to save
ahorrar
savings
ahorros
cash
al contado
fixed term
a plazo fijo
leverage
apalancamiento
rent, lease
arriendo
to note, enter
asentar (ie)
advising (ie. financial, investment, etc.)
asesoría
entry
asiento
auditorship, auditing
auditoría
trial balance
balance de comprobación
balance sheet
balance general
balance sheet
balance situación
investment banking
banca de inversión
investment banking
banca de negocios
online banking
banca en línea
mortgage bank
banco hipotecario
banker
banquero
assets
bienes
customer assets
bienes de clientela
toxic (risky) assets
bienes tóxicos
money laundering
blanqueo de capitales
bonus (reward, retention, etc.)
bonificación
housing (real estate) bubble
burbuja inmobiliaria
cash register
caja
savings bank
caja de ahorros
safety deposit box
caja de seguridad
cashier
cajero
ATM machine
cajero automático
to pay off, settle
cancelar
owner’s equality
capital pagado
capital stock
capital social
certificate of deposit
certificado de depósito
check
cheque
check to the bearer
cheque al portado
bank check
cheque bancarío
cashier’s check
cheque de administración o de caja
overdrawn check (NFS:insufficient funds)
cheque en descubierto, sin fondos
check to a designated payee
cheque nominativo
to cash, charge
cobrar
joint (account)
conjunto
accountant, accounting
contable
government accountant
contable fiscal
certified public accountant
contable público titulado
accountant, accounting
contador/a
government accountant
contador fiscal
certified public accountant
contador público titulado
accounting
contaduría
taxpayer
contribuyente
brokerage
correduría
cost of goods sold
costo de ventas
subprime credit
crédito subprime
account
cuenta
joint account
cuenta conjunta/mancomunada
account receivable
cuenta por cobrar
account payable
cuenta por pagar
current or checking account holder
cuentacorrentista o cuentahabiente /cuenta habiente
to keep, to hold, to take care of (e.g., a deposit)
custodiar
debit
debe, débito
deposit
depósito
demand deposit
depósito a la demanda / a la vista
fixed-time deposit
depósito a plazo fijo
right (to something; ownership rights, accounting)
derecho
debtor
deudor/a
to yield, earn (interest)
devengar
refund, repayment
devolución
book of original entry, general journal
diario
to have salary paid by direct deposit
domiciliar la nómina
cash
efectivo
foreclosure
ejecución hipotecario
accounting period, fiscal year
ejercicio
endorser
endorsante
to endorse
endorsar
endorsee
endosatario/a
Treasury
erario, fisco
statement
estado
accounting statement
estado contable
balance sheet
estado de condición financiera
cash flow statement
estado de flujo de caja
profit and loss statement
estado de ganancias y pérdidas
statement of retained earnings
estado de ganancias retenidas
balance sheet
estado de posición
financial statement
estado financiero
invoice
factura
maturity date
fecha de vencimiento
collateral, guarantee
fianza, garantía, prenda
fiduciary, credit-related
fiduciario
brokerage
firma bolsista
cash flow
flujo de caja, flujo de efectivo
(printed) form
formulario
retained earnings
ganancias retenidas
profit and loss
ganancias y pérdidas
costs, expenses
gastos
drawee (where the account is held, e.g., a bank)
girado
drawer of check or draft (account holder)
girador/a
to draw, issue
girar
credit, assets
haber
Tresary Department; tax office
hacienda
non-payment; default on payment
impago
amount, price, cost
importe
receipt, revenue, income
ingreso
board of directors
junta directiva
money laundering
lavado de dinero
bills (of exchange) payable
letras por pagar
drawee
librado
drawer
librador/a
to draw or issue
librar
ledger
libro mayor
joint
mancomunado
late, behind in payment (mortgage, rent, etc.)
mora
liabilities
obligaciones
housing supply
oferta inmobiliaria
promissory note (I.O.U.)
pagaré
double-entry, double-sided entry (accounting)
partida doble
liabilities
pasivo
wealth, estate capital, net worth
patrimonio
to borrow
pedir prestado
bearer
portador/a
lender
prestador/a, prestamista
commercial loan
préstamo comercial
borrower
prestatario/a
budget
presupuesto
collection (tax)
recaudo
receipt
recibo
return, yield (interest)
rédito
to withdraw (money from an account)
retirar
risk of default, non-payment
riesgo de impago
balance of an account
saldo
credit balance
saldo acreedor
debt balance
saldo deudor
net profit
saldo de utilidad neta
debit card
tarjeta de débito
TARP
Programa de Alivio para Activos
electronic toll booth payment (with credit card)
telepeaje
holder, bearer
tenedor/a
rate (of interest/exchange)
tipo
to borrow
tomar prestado
travel allowance, expenses
viáticos