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Business Terms (Finance, Accounting, Legal) Brazilian Portuguese English Terms > Finance Accounting Legal Terms - Brazilian Portuguese To English Deck 4 > Flashcards

Finance Accounting Legal Terms - Brazilian Portuguese To English Deck 4 Flashcards

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

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1
Q

participação acionária

A

owner’s equity, the percentage amount of stock a person has in the company

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2
Q

passivo

A

liabilities

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3
Q

passivo circulante

A

current liabilities

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4
Q

passivo exigível a longo prazo

A

long term liabilities

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5
Q

passivo não circulante

A

noncurrent liabilities

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6
Q

passivo trabalhista

A

labor liabilities

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7
Q

patrimônio líquido

A

net equity, shareholders’ equity

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8
Q

pedágio

A

toll

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9
Q

personalidade jurídica

A

corporate personhood

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10
Q

pessoa física

A

individual; natural person

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11
Q

pessoa jurídica

A

corporation, artificial person; legal entity, juristic person, juridical person

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12
Q

petição inicial

A

complaint

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13
Q

PIB (Produto Interno Bruto)

A

GNP (gross national product)

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14
Q

PIS (Programa de Integração Social)

A

Social Integration Program, a tax levied on corporations’ total sales, created in 1970

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15
Q

PIS/PASEP (Programa de Integração Social / Programa de Formação do Patrimônio do Servidor Público)

A

the unification of PIS (Social Integration Program) with PASEP (Public Servant Fund) occurred in 1975

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16
Q

planilha eletrônica

A

worksheet; spreadsheet

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17
Q

plano de contas

A

chart of accounts

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18
Q

poder de compra ( de consumo)

A

purchasing power, buying power

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19
Q

política cambial

A

foreign exchange policy

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20
Q

ponto de equilíbrio

A

breakeven point

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21
Q

portaria

A

administrative rule, directive

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22
Q

poupança

A

savings

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23
Q

prazo de carência

A

grace period

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24
Q

preço de compra

A

purchase price

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25
Q

preço de custo

A

cost price

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26
Q

preço de venda

A

selling price

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27
Q

prédio

A

building

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28
Q

prescrição

A

statute of limitations

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29
Q

prestação (pagamento)

A

installment

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30
Q

prestação de serviços

A

provision of services

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31
Q

prólabore

A

the remuneration of quotaholders actively involved in the management of the company. Usually a monthly withdrawal.

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32
Q

procedente (julgado procedente)

A

granted

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33
Q

processar (mover uma ação em juízo)

A

to file a lawsuit

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34
Q

procuração

A

power of attorney

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35
Q

produtos acabados

A

finished goods

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36
Q

propaganda

A

advertising

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37
Q

propriedade

A

ownership

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38
Q

provisão de impostos

A

tax provision

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39
Q

publicidade

A

advertising

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40
Q

quebra de contrato

A

breach of contract

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41
Q

quebrado (falido)

A

bankrupt

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42
Q

quitação

A

settlement

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43
Q

razão social

A

corporate name

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44
Q

realizável a longo prazo

A

longterm assets

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45
Q

recebível

A

receivable

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46
Q

receita

A

revenue, income

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47
Q

receita bruta

A

gross income

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48
Q

receita cambial

A

export revenues

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49
Q

Receita Federal

A

Internal Revenue Service (US)

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50
Q

receita líquida

A

net income

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51
Q

receitas operacionais

A

operating revenues

52
Q

reconhecer firma

A

to notarize; reconhecimento de firma notarization

53
Q

reembolso

A

reimbursement

54
Q

regime de caixa

A

cash basis

55
Q

regime de competência

A

accrual basis

56
Q

registrar firma

A

to incorporate

57
Q

Registro Civil

A

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

58
Q

Registro de Imóveis

A

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

59
Q

relação custo x benefício

A

cost-benefit ratio

60
Q

relatório, relatório anual

A

report, annual report

61
Q

remessa de dinheiro

A

remittance

62
Q

renda

A

income

63
Q

renda fixa

A

fixed interest rate

64
Q

reserva de reavaliação

A

revaluation reserve

65
Q

reserva, fundo, subsídio

A

allowance

66
Q

restituição de imposto de renda

A

income tax refund

67
Q

resultado abrangente

A

comprehensive income

68
Q

resultado bruto

A

gross balance, book balance

69
Q

retenção

A

withholding

70
Q

reter

A

to withhold

71
Q

retiradas mensais

A

monthly drawings, monthly withdrawals

72
Q

retirar (dinheiro)

A

withdraw

73
Q

retorno sobre o investimento

A

return on investment

74
Q

réu

A

defendant, accused, respondent

75
Q

revendedor

A

dealer

76
Q

sacar

A

withdraw

77
Q

saldo

A

balance

78
Q

saldo pendente

A

outstanding balance

79
Q

Secretaria Estadual da Fazenda

A

California Franchise Tax Board, New York State Department of Taxation and Finance, Department of Revenue (outros estados)

80
Q

seguro

A

insurance

81
Q

Simples Nacional

A

a simplified taxation system designed for mini or small Brazilian business

82
Q

SISCOMEX (Sistema de Comércio Exterior)

A

Foreign Trade Integrated System a system involving Brazil’s Central Bank, Revenue Service, and the foreign trade department of Banco do Brasil, to control the country’s foreign trade.

83
Q

sociedade anônima

A

business corporation (EUA); public limited company (UK); joint stock company (other countries)

84
Q

sociedade limitada

A

Brazilian limited liability company (LLC). Usually abbreviated to “Ltda.”

85
Q

sócio

A

partner

86
Q

sócio gerente

A

managing partner

87
Q

sonegação

A

tax evasion

88
Q

subsidiária

A

subsidiary

89
Q

superavit

A

surplus

90
Q

superavit acumulado

A

accumulated surplus

91
Q

superavit comercial

A

trade surplus

92
Q

suprimentos

A

supplies

93
Q

tabela

A

schedule; table

94
Q

tabelião

A

notary public

95
Q

taxa (índice de variação)

A

rate

96
Q

taxa (preço de serviço)

A

fee

97
Q

taxa de câmbio

A

exchange rate

98
Q

taxa de inflação

A

inflation rate

99
Q

taxa de juros

A

interest rate

100
Q

taxas alfandegárias

A

customs duties

101
Q

técnico em contabilidade

A

bookkeeper

102
Q

TED (Transferência Eletrônica Disponível)

A

EFT (Electronic Funds Transfer)

103
Q

terceirização

A

contracting out of services, outsourcing

104
Q

terrenos

A

land

105
Q

tesoureiro

A

treasurer

106
Q

tesouro, tesouraria

A

treasury

107
Q

tomada de preços

A

price quotation

108
Q

trabalho em andamento

A

work in progress

109
Q

tradutor juramentado

A

public translator, certified translator, sworn translator

110
Q

trâmites legais

A

legal proceedings

111
Q

transferência

A

transfer

112
Q

tributação

A

taxation

113
Q

trimestral

A

quarterly

114
Q

trimestre

A

quarter

115
Q

trocar um cheque

A

cash a check

116
Q

UFIR (Unidade Fiscal de Referência)

A

an official government index number used for inflation adjustments

117
Q

valor contábil

A

book value

118
Q

valor escriturado

A

written-down value

119
Q

valor residual

A

residual value

120
Q

varejo

A

retail

121
Q

vencido (sem validade)

A

expired, void

122
Q

vencimento

A

maturity

123
Q

vendas

A

sales

124
Q

vendas líquidas

A

net sales

125
Q

zelador, encarregado de limpeza

A

janitor

Business Terms (Finance, Accounting, Legal) Brazilian Portuguese English Terms (8 decks)

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