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 (125 cards)

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
preço de custo
cost price
26
preço de venda
selling price
27
prédio
building
28
prescrição
statute of limitations
29
prestação (pagamento)
installment
30
prestação de serviços
provision of services
31
prólabore
the remuneration of quotaholders actively involved in the management of the company. Usually a monthly withdrawal.
32
procedente (julgado procedente)
granted
33
processar (mover uma ação em juízo)
to file a lawsuit
34
procuração
power of attorney
35
produtos acabados
finished goods
36
propaganda
advertising
37
propriedade
ownership
38
provisão de impostos
tax provision
39
publicidade
advertising
40
quebra de contrato
breach of contract
41
quebrado (falido)
bankrupt
42
quitação
settlement
43
razão social
corporate name
44
realizável a longo prazo
longterm assets
45
recebível
receivable
46
receita
revenue, income
47
receita bruta
gross income
48
receita cambial
export revenues
49
Receita Federal
Internal Revenue Service (US)
50
receita líquida
net income
51
receitas operacionais
operating revenues
52
reconhecer firma
to notarize; reconhecimento de firma notarization
53
reembolso
reimbursement
54
regime de caixa
cash basis
55
regime de competência
accrual basis
56
registrar firma
to incorporate
57
Registro Civil
Vital Records Office (US); Registry Office (UK)
58
Registro de Imóveis
County Registry of Deeds (US); Her Majesty's Land Registry (UK)
59
relação custo x benefício
cost-benefit ratio
60
relatório, relatório anual
report, annual report
61
remessa de dinheiro
remittance
62
renda
income
63
renda fixa
fixed interest rate
64
reserva de reavaliação
revaluation reserve
65
reserva, fundo, subsídio
allowance
66
restituição de imposto de renda
income tax refund
67
resultado abrangente
comprehensive income
68
resultado bruto
gross balance, book balance
69
retenção
withholding
70
reter
to withhold
71
retiradas mensais
monthly drawings, monthly withdrawals
72
retirar (dinheiro)
withdraw
73
retorno sobre o investimento
return on investment
74
réu
defendant, accused, respondent
75
revendedor
dealer
76
sacar
withdraw
77
saldo
balance
78
saldo pendente
outstanding balance
79
Secretaria Estadual da Fazenda
California Franchise Tax Board, New York State Department of Taxation and Finance, Department of Revenue (outros estados)
80
seguro
insurance
81
Simples Nacional
a simplified taxation system designed for mini or small Brazilian business
82
SISCOMEX (Sistema de Comércio Exterior)
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
sociedade anônima
business corporation (EUA); public limited company (UK); joint stock company (other countries)
84
sociedade limitada
Brazilian limited liability company (LLC). Usually abbreviated to "Ltda."
85
sócio
partner
86
sócio gerente
managing partner
87
sonegação
tax evasion
88
subsidiária
subsidiary
89
superavit
surplus
90
superavit acumulado
accumulated surplus
91
superavit comercial
trade surplus
92
suprimentos
supplies
93
tabela
schedule; table
94
tabelião
notary public
95
taxa (índice de variação)
rate
96
taxa (preço de serviço)
fee
97
taxa de câmbio
exchange rate
98
taxa de inflação
inflation rate
99
taxa de juros
interest rate
100
taxas alfandegárias
customs duties
101
técnico em contabilidade
bookkeeper
102
TED (Transferência Eletrônica Disponível)
EFT (Electronic Funds Transfer)
103
terceirização
contracting out of services, outsourcing
104
terrenos
land
105
tesoureiro
treasurer
106
tesouro, tesouraria
treasury
107
tomada de preços
price quotation
108
trabalho em andamento
work in progress
109
tradutor juramentado
public translator, certified translator, sworn translator
110
trâmites legais
legal proceedings
111
transferência
transfer
112
tributação
taxation
113
trimestral
quarterly
114
trimestre
quarter
115
trocar um cheque
cash a check
116
UFIR (Unidade Fiscal de Referência)
an official government index number used for inflation adjustments
117
valor contábil
book value
118
valor escriturado
written-down value
119
valor residual
residual value
120
varejo
retail
121
vencido (sem validade)
expired, void
122
vencimento
maturity
123
vendas
sales
124
vendas líquidas
net sales
125
zelador, encarregado de limpeza
janitor