Contabilidade Definitions

Question 1

bem tangível

Answer 1

tangible good (ex. computer, desk etc.)

Question 2

bem intangível

Answer 2

intangible good (ex. patent, logo etc.)

Question 3

direito

Answer 3

right (good currently not under control of business, good due)(ex. money in savings account)

Question 4

obrigação

Answer 4

obligation (good under the power of the business, but due to somebody else)(ex. 13th salary, item sold but not delivered)

Question 5

fato contábil

Answer 5

accounting event (something that changes accounts)

Question 6

caixa

Answer 6

the money of a business

Question 7

regime de caixa

Answer 7

the cash method (making an accounting entry when money enters or leaves a business)

Question 8

fluxo de caixa

Answer 8

cash-flow

Question 9

regime de competência

Answer 9

accrual method (making an accounting entry when there is a change to a good, right or obligation

Question 10

lançamento contábil

Answer 10

accounting entry (an entry in the books)

Question 11

lançamento modificativo

Answer 11

amending entries (entries which make the business richer or poorer)

Question 12

lançamento transmutativo

Answer 12

an entry which changes allocations of resources (i.e. not making richer or poorer)(ex. withdrawing money from the bank)

Question 13

histórico contábil

Answer 13

accounting record

Question 14

livro diário

Answer 14

general ledger (legally required record of accounting entries)

Question 15

livro razão

Answer 15

ledger (where entries are grouped by account type (bank, stock, suppliers etc.)

Question 16

plano de contas

Answer 16

chart of accounts (summary of accounting entries)

Question 17

demonstração do resultado do exercício (D.R.E.)

Answer 17

statement of income

Question 18

balanço patrimonial

Answer 18

balance sheet

Question 19

patrimônio líquido

Answer 19

net worth