Finance Accounting Legal Terms - Brazilian Portuguese To English Deck 2 Flashcards

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

1
Q

contribuinte

A

taxpayer

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2
Q

cooperativa de crédito

A

credit union

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3
Q

correção monetária

A

inflation adjustment, indexation, monetary correction

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4
Q

correio eletrônico

A

email

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5
Q

corrente, realizável a curto prazo

A

current

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6
Q

correspondência comercial

A

business writing, business letters

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7
Q

corretor de câmbio

A

exchange broker

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8
Q

CPF (Cadastro de Pessoas Físicas)

A

Individual Taxpayer Registration with the Federal Revenue Service

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9
Q

CPMF (Contribuição Provisória sobre Movimentação ou Transmissão de Valores e de Créditos e Direitos de Natureza Financeira)

A

Provisional Contribution on Financial Transfers, a federal tax on financial transactions, levied on bank account debits. Similar to Australia’s Bank Account Debits Tax.

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10
Q

CRC (Conselho Regional de Contabilidade)

A

Regional Accounting Association

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11
Q

crédito

A

credit

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12
Q

crédito rural

A

rural credit, farm loans

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13
Q

cronograma

A

timetable

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14
Q

CSLL (Contribuição Social sobre o Lucro Líquido)

A

another federal tax levied on corporations for the financing of social security

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15
Q

curto prazo

A

short-term, short run

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16
Q

custeio variável

A

variable costing

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17
Q

custo benefício

A

cost effectiveness, cost benefit

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18
Q

custo Brasil

A

expression used to refer to the abnormally high costs of doing business in Brazil

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19
Q

custo das mercadorias vendidas

A

cost of goods sold

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20
Q

dado (valor, número)

A

figure

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21
Q

dar baixa

A

to write off

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22
Q

dar quitação

A

to release from further obligation

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23
Q

DARF (Documento de Arrecadação de Receitas Federais)

A

a document for collection of federal revenue

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24
Q

data de vencimento

A

due date, maturity date, value date, deadline

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25
débito
debt, debit
26
DECEX (Departamento de Comércio Exterior)
the new foreign trade department of Banco do Brasil S.A.
27
declaração de imposto de renda
income tax return
28
declarar imposto de renda
to file taxes
29
dedução de imposto
tax deduction
30
déficit
deficit
31
demonstração de fluxo de caixa
cashflow statement
32
demonstração de resultados
income statement, profit and loss statement
33
demonstrativo
statement
34
depósito (armazém)
warehouse
35
depósito (bancário)
deposit
36
depósito a prazo fixo
time deposit
37
depósito a vista
demand deposit
38
depósito judicial
deposit in court
39
depreciação
writedown, depreciation
40
desfalque
embezzlement
41
desigualdade de renda
income inequality
42
despachante aduaneiro
customs broker, customs agent
43
despesas antecipadas
prepaid expenses
44
despesas de correio
postage
45
despesas operacionais
operating expenses
46
dia útil
business day, working day
47
diário oficial
official gazette
48
diferido
deferred
49
dinheiro sonante
cash
50
direito civil
civil law
51
direito comercial
commercial law
52
direito do trabalho
labor law
53
direito internacional
international law
54
direito penal
criminal law
55
direito privado
private law
56
direito tributário
tax law
57
dispêndio com ativos fixos
capital expenditure, expenditure
58
dispêndio de capital
capital expenditure, expenditure
59
distribuição de renda
income distribution
60
distribuidor
dealer
61
diversos
miscellaneous
62
dívida
debt
63
dívida externa
foreign debt
64
dividendos
dividends, earnings
65
DPF (Departamento de Polícia Federal)
Federal Police Department-includes immigration and naturalization matters
66
duplicata
draft; trade bill; bill of exchange
67
duplicatas a receber
trade receivables
68
edificações
buildings
69
emenda (alteração de contrato)
amendment
70
empregado, funcionário
employee, worker
71
empregador
employer
72
empresariado
business community
73
empréstimo
loan
74
empréstimo (recebido)
borrowing
75
encargos financeiros
financial charges
76
entidade
entity
77
entrada (sinal, pagamento inicial)
down payment
78
equivalência
equity
79
estatutos
articles of incorporation, articles of association. In Brazil they normally include the bylaws and must be filed with a public office (junta commercial)
80
estelionato
larceny
81
estoque
stock
82
estrangeiro, externo
foreign
83
exercício (período entre balanços)
fiscal year (US), financial year (Inglaterra)
84
extrato de conta
account statement
85
fábrica, parque industrial
factory, plant
86
falência
bankruptcy
87
falido
bankrupt
88
fato gerador
taxable event
89
fatura
invoice
90
faturamento
total sales (total de vendas em um período); invoicing (ato de emitir documento referente à venda)
91
ferramentas
tools
92
fiador
guarantor
93
fiel depositário
depositary, a person to whom something is lodged in trust
94
filial
branch, branch office
95
financeiro
financial
96
financiamento
loan (countable, ex: get a loan), financing (uncountable, ex: get financing)
97
FIRCE (Financiamento e Registro de Capitais Estrangeiros)
financing and registration of foreign capital
98
fisco
tax authorities
99
fluxo de caixa
cashflow
100
FMI (Fundo Monetário Internacional)
IMF (International Monetary Fund)