Finance Accounting Legal Terms - Brazilian Portuguese to English Deck 1 Flashcards

Learn this deck series (1 to 4) for Brazilian Portuguese to English Finance, Accounting and Legal terminology (100 cards)

1
Q

a quem interessar possa

A

to whom it may concern

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2
Q

ação (processo judicial)

A

lawsuit

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3
Q

propopor uma ação

A

to sue, to bring suit, to file suit, to file a lawsuit

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4
Q

ação ao portador

A

bearer share

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5
Q

ação nominativa

A

nominal share

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6
Q

ação ordinária

A

common share, common stock

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7
Q

ação preferencial

A

preferred share, preferred stock

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8
Q

ACC (Adiantamento sobre Contrato de Câmbio)

A

AAE (Advance Against Exchange)

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9
Q

ACE (Adiantamento sobre Cambiais Entregues)

A

advance against draft presentation

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10
Q

acionista

A

stockholder; shareholder

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11
Q

ações

A

stocks; shares

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12
Q

acumulado, provisionado

A

accrued

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13
Q

adiantamentos

A

advances

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14
Q

advogado

A

US & Canada: lawyer, attorney-at-law; UK: barrister, solicitor; Scotland: advocate, solicitor.

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15
Q

afiliado

A

affiliated

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16
Q

ajuste de auditoria

A

audit adjustment

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17
Q

almoxarifado

A

stockroom

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18
Q

aluguel

A

rent

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19
Q

amortização

A

amortization

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20
Q

anexo

A

attached, enclosed

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21
Q

anterior

A

previous

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22
Q

aplicações

A

investments

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23
Q

aplicável, que se refere à

A

applicable

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24
Q

aposentadoria

A

retirement

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25
apropriação indébita
embezzlement, misappropriation
26
arbitragem
arbitrage; purchase and sale of security for profit
27
armazém
warehouse
28
armazenamento
storage
29
arquivo morto
dead file
30
assinatura de periódicos
subscription
31
ata (de reunião)
minutes
32
atacado
wholesale
33
ativo
assets
34
ativo circulante
current assets
35
ativo fixo
fixed assets
36
ativo imobilizado
fixed assets
37
ativo nãocirculante
noncurrent assets
38
auditoria
auditing
39
aumento
increase
40
autarquia
autonomous public corporation; autonomous agency
41
autônomo
selfemployed
42
autor
plaintiff, complainant, petitioner
43
avalista
guarantor
44
balança de pagamentos
balance of payments
45
balancete
trial balance
46
balanço patrimonial
balance sheet
47
bolsa de mercadorias
commodity exchange
48
bolsa de valores
stock exchange
49
BOVESPA (Bolsa de Valores do Estado de São Paulo)
the São Paulo Stock Exchange
50
bruto (não líquido)
gross
51
BVRJ (Bolsa de Valores do Rio de Janeiro)
the Rio de Janeiro Stock Exchange
52
CACEX (Carteira de Comércio Exterior)
the former foreign trade department of Banco do Brasil S.A.
53
cadastro
list; reference list; records; register, registry
54
caderneta de poupança
savings account
55
caixa
cash on hand
56
caixa 2
offbook accounting
57
câmbio
foreign exchange
58
capital de giro
working capital
59
capital integralizado
paidin capital, contributed capital
60
capital social
capital stock
61
capital subscrito
subscribed capital
62
carta de crédito
letter of credit
63
carta de garantia
letter of guarantee
64
carta oferta
bid, bid bond
65
cartório de protestos
protest notary
66
Cartório de Registro Civil
Vital Records Office (US); Registry Office (UK)
67
Cartório de Registro de Imóveis
County Registry of Deeds (US); Her Majesty's Land Registry (UK)
68
centro de custo
cost center
69
CFC (Conselho Federal de Contabilidade)
Federal Board of Accountancy
70
CGC (Cadastro Geral de Contribuintes)
Register of Corporate Taxpayers with the Brazilian Federal Revenue Service (previous designation)
71
CGC/TE (Cadastro Geral de Contribuintes / Tributos Estaduais)
Register of Corporate Taxpayers of the State of Rio Grande do Sul Department of Revenue
72
cheque pré-datado
postdated check
73
CIC (Cadastro de Inscrição do Contribuinte)
Register of Individual Taxpayers with the Brazilian Federal Revenue Service
74
cisão
demerger
75
CNPJ (Cadastro Nacional da Pessoa Jurídica)
Register of Corporate Taxpayers with the Brazilian Federal Revenue Service (current designation)
76
cobrança
collection
77
cobrar
to collect
78
COFINS (Contribuição para o Financiamento da Seguridade Social)
Social Security Financing Contribution / an additional mandatory contribution to the financing of social security, based on the gross turnover of corporations.
79
comissão (sobre compras)
buying commission
80
comissão (sobre vendas)
sales commission
81
companhia limitada
see "sociedade limitada"
82
compensação
compensation
83
compensação de cheque(s)
check clearance
84
compra
purchase
85
concordata
composition with creditors; bankruptcy protection; bankruptcy composition.
86
Pedir concordata
to file for bankruptcy protection law
87
concorrência pública
public bid
88
condições de pagamento
terms of payment
89
consórcio
a purchasing pool through which a group of people pay monthly installments on a certain item (e.g. a car) so that every month the group can afford to buy one of the items, which is then awarded by draw to one of the group members. There is a fee charged by the pool administrator but no interest.
90
construções
buildings
91
conta corrente
checking account
92
contabilidade
accounting
93
contabilidade de custos
cost accounting
94
contabilista
bookkeeper
95
contador
accountant
96
contas a pagar
accounts payable
97
contas a receber
receivable
98
contrato de compra e venda
contract of purchase and sale
99
contrato de promessa de compra e venda
promissory contract of purchase and sale
100
contrato social
articles of incorporation and bylaws / must be filed with a public office (junta commercial); alteração de contrato social / amendment to the articles of incorporation