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

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
Q

apropriação indébita

A

embezzlement, misappropriation

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26
Q

arbitragem

A

arbitrage; purchase and sale of security for profit

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27
Q

armazém

A

warehouse

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28
Q

armazenamento

A

storage

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29
Q

arquivo morto

A

dead file

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30
Q

assinatura de periódicos

A

subscription

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31
Q

ata (de reunião)

A

minutes

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32
Q

atacado

A

wholesale

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33
Q

ativo

A

assets

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34
Q

ativo circulante

A

current assets

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35
Q

ativo fixo

A

fixed assets

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36
Q

ativo imobilizado

A

fixed assets

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37
Q

ativo nãocirculante

A

noncurrent assets

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38
Q

auditoria

A

auditing

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39
Q

aumento

A

increase

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40
Q

autarquia

A

autonomous public corporation; autonomous agency

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41
Q

autônomo

A

selfemployed

42
Q

autor

A

plaintiff, complainant, petitioner

43
Q

avalista

A

guarantor

44
Q

balança de pagamentos

A

balance of payments

45
Q

balancete

A

trial balance

46
Q

balanço patrimonial

A

balance sheet

47
Q

bolsa de mercadorias

A

commodity exchange

48
Q

bolsa de valores

A

stock exchange

49
Q

BOVESPA (Bolsa de Valores do Estado de São Paulo)

A

the São Paulo Stock Exchange

50
Q

bruto (não líquido)

A

gross

51
Q

BVRJ (Bolsa de Valores do Rio de Janeiro)

A

the Rio de Janeiro Stock Exchange

52
Q

CACEX (Carteira de Comércio Exterior)

A

the former foreign trade department of Banco do Brasil S.A.

53
Q

cadastro

A

list; reference list; records; register, registry

54
Q

caderneta de poupança

A

savings account

55
Q

caixa

A

cash on hand

56
Q

caixa 2

A

offbook accounting

57
Q

câmbio

A

foreign exchange

58
Q

capital de giro

A

working capital

59
Q

capital integralizado

A

paidin capital, contributed capital

60
Q

capital social

A

capital stock

61
Q

capital subscrito

A

subscribed capital

62
Q

carta de crédito

A

letter of credit

63
Q

carta de garantia

A

letter of guarantee

64
Q

carta oferta

A

bid, bid bond

65
Q

cartório de protestos

A

protest notary

66
Q

Cartório de Registro Civil

A

Vital Records Office (US); Registry Office (UK)

67
Q

Cartório de Registro de Imóveis

A

County Registry of Deeds (US); Her Majesty’s Land Registry (UK)

68
Q

centro de custo

A

cost center

69
Q

CFC (Conselho Federal de Contabilidade)

A

Federal Board of Accountancy

70
Q

CGC (Cadastro Geral de Contribuintes)

A

Register of Corporate Taxpayers with the Brazilian Federal Revenue Service (previous designation)

71
Q

CGC/TE (Cadastro Geral de Contribuintes / Tributos Estaduais)

A

Register of Corporate Taxpayers of the State of Rio Grande do Sul Department of Revenue

72
Q

cheque pré-datado

A

postdated check

73
Q

CIC (Cadastro de Inscrição do Contribuinte)

A

Register of Individual Taxpayers with the Brazilian Federal Revenue Service

74
Q

cisão

A

demerger

75
Q

CNPJ (Cadastro Nacional da Pessoa Jurídica)

A

Register of Corporate Taxpayers with the Brazilian Federal Revenue Service (current designation)

76
Q

cobrança

A

collection

77
Q

cobrar

A

to collect

78
Q

COFINS (Contribuição para o Financiamento da Seguridade Social)

A

Social Security Financing Contribution / an additional mandatory contribution to the financing of social security, based on the gross turnover of corporations.

79
Q

comissão (sobre compras)

A

buying commission

80
Q

comissão (sobre vendas)

A

sales commission

81
Q

companhia limitada

A

see “sociedade limitada”

82
Q

compensação

A

compensation

83
Q

compensação de cheque(s)

A

check clearance

84
Q

compra

A

purchase

85
Q

concordata

A

composition with creditors; bankruptcy protection; bankruptcy composition.

86
Q

Pedir concordata

A

to file for bankruptcy protection law

87
Q

concorrência pública

A

public bid

88
Q

condições de pagamento

A

terms of payment

89
Q

consórcio

A

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
Q

construções

A

buildings

91
Q

conta corrente

A

checking account

92
Q

contabilidade

A

accounting

93
Q

contabilidade de custos

A

cost accounting

94
Q

contabilista

A

bookkeeper

95
Q

contador

A

accountant

96
Q

contas a pagar

A

accounts payable

97
Q

contas a receber

A

receivable

98
Q

contrato de compra e venda

A

contract of purchase and sale

99
Q

contrato de promessa de compra e venda

A

promissory contract of purchase and sale

100
Q

contrato social

A

articles of incorporation and bylaws / must be filed with a public office (junta commercial); alteração de contrato social / amendment to the articles of incorporation