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Business Terms (Finance, Accounting, Legal) Brazilian Portuguese English Terms > Finance Accounting Legal Terms - English to Brazilian Portuguese Deck 1 > Flashcards

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

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

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1
Q

AAE (Advances Against Exchange)

A

ACC (Adiantamento sobre Contrato de Câmbio)

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2
Q

account statement

A

extrato de conta

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3
Q

accountant

A

contador (bacharel em Ciências Contábeis)

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4
Q

accounting

A

contabilidade

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5
Q

accounts payable

A

contas a pagar

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6
Q

accrual basis

A

regime de competência

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7
Q

accrued

A

acumulado, provisionado

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8
Q

accumulated surplus

A

superavit acumulado

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9
Q

advances

A

adiantamentos

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10
Q

advertising

A

publicidade; propaganda

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11
Q

affiliated

A

afiliado

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12
Q

allocate

A

provisionar, reservar

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13
Q

allowance

A

reserva, fundo, subsídio; mesada

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14
Q

amalgamation

A

fusão (de empresas)

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15
Q

amendment

A

emenda, alteração de contrato

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16
Q

amortization

A

amortização

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17
Q

appeal

A

recurso a uma instância superior

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18
Q

applicable

A

aplicável; que se refere a

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19
Q

arbitrage

A

arbitragem; obtenção de lucro pela diferença de taxas ou preços em mercados financeiros ou bolsas de mercadorias

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20
Q

articles of incorporation

A

documento constitutivo, contrato social, estatutos; amendment to the articles of incorporation / alteração de contrato social

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21
Q

artificial person

A

pessoa jurídica

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22
Q

assets

A

ativo

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23
Q

attached

A

anexo

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24
Q

attorney

A

procurador

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25
Q

attorney at law

A

advogado

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26
Q

audit adjustment

A

ajuste de auditoria

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27
Q

auditing

A

auditoria

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28
Q

average

A

média

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29
Q

back to back

A

empréstimo lastreado em depósito de igual valor em moeda estrangeira junto a um banco correspondente = as divisas não saem do exterior

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30
Q

bad debt

A

crédito de liquidação duvidosa

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31
Q

bailout

A

auxílio financeiro, socorro financeiro

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32
Q

balance of payments

A

balança de pagamentos

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33
Q

balance sheet

A

balanço patrimonial

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34
Q

bankrupt

A

falido

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35
Q

bankruptcy

A

falência

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36
Q

bar

A

ordem de advogados

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37
Q

barrister

A

no sistema jurídico britânico, advogado especialista em defesas orais, que atua predominantemente junto a tribunais de instâncias superiores. Na Escócia usa se o termo “advocate”.

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38
Q

bid bond

A

carta oferta; fiança de licitação

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39
Q

bidder

A

licitante

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40
Q

board of trade

A

junta comercial

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41
Q

bonus

A

gratificação

42
Q

book balance

A

resultado bruto

43
Q

book entry

A

lançamento

44
Q

book value

A

valor contábil

45
Q

bookkeeper

A

contabilista, técnico em contabilidade

46
Q

borrower

A

aquele que recebe empréstimo

47
Q

borrowing

A

empréstimo (solicitado, recebido)

48
Q

branch

A

filial

49
Q

breach of contract

A

descumprimento de contrato, quebra de contrato

50
Q

breakeven point

A

ponto de equilíbrio, sem perdas nem lucros

51
Q

budget

A

orçamento

52
Q

buildings

A

edificações, prédios

53
Q

business corporation

A

sociedade anônima (EUA)

54
Q

business day

A

dia útil

55
Q

buying commission

A

comissão sobre compras

56
Q

buying power

A

poder de compra, poder de consumo

57
Q

bylaws

A

estatutos. Nos EUA os estatutos de uma pessoa jurídica são divididos em articles of incorporation, que contêm as estipulações básicas, como finalidade, endereço, etc. e devem ser registrados, e bylaws, que contêm estipulações mais operacionais e reguladoras, que não precisam ser registradas.

58
Q

c/f (carried forward)

A

a transportar (lançamento)

59
Q

cable transfer

A

transferência por cabo (telegrama) ou telex em operações bancárias com o exterior

60
Q

capital expenditure

A

dispêndio com ativos fixos

61
Q

cash

A

dinheiro sonante; descontar um cheque

62
Q

cash basis

A

regime de caixa

63
Q

cash book

A

livro-caixa

64
Q

cash payment

A

pagamento a vista

65
Q

cashflow

A

fluxo de caixa

66
Q

cashflow statement

A

fluxo de caixa

67
Q

certificate of incorporation

A

mesmo que “articles of incorporation”

68
Q

chart of accounts

A

plano de contas

69
Q

check clearance

A

compensação de cheque(s)

70
Q

checking account

A

conta corrente

71
Q

circulating medium

A

meio circulante

72
Q

civil servant

A

funcionário público

73
Q

close corporation

A

sociedade limitada de capital fechado regida por contrato entre os acionistas

74
Q

COD (cash on delivery)

A

pagamento contra entrega

75
Q

collection

A

cobrança

76
Q

commercial law

A

direito comercial

77
Q

commission

A

comissão

78
Q

commodity exchange

A

bolsa de mercadorias

79
Q

common law

A

jurisprudência

80
Q

common share

A

ação ordinária

81
Q

common stock

A

participação acionária em ações ordinárias

82
Q

compensation

A

indenização; compensação

83
Q

complaint

A

petição inicial

84
Q

compound interest

A

juros compostos

85
Q

comprehensive income

A

resultado abrangente

86
Q

controller

A

gerente de contabilidade, pessoa responsável pelas operações contábeis de uma organização

87
Q

copyright

A

direitos autorais

88
Q

corporate name

A

razão social

89
Q

corporation

A

sociedade anônima (pessoa jurídica independente de seus acionistas); pessoa jurídica, corporação

90
Q

correspondent bank

A

banco correspondente no exterior

91
Q

cost accounting

A

contabilidade de custos

92
Q

cost center

A

centro de custos

93
Q

cost of goods sold

A

custo das mercadorias vendidas

94
Q

costbenefit analysis

A

análise custo x benefício

95
Q

counsel

A

advogado. Termo usado para designar e se dirigir a um advogado defendendo uma causa.

96
Q

County Registry of Deeds

A

cartório de registro de imóveis nos EUA

97
Q

CPA (Certified Public Accountant)

A

contador oficialmente credenciado

98
Q

credit

A

crédito; creditar

99
Q

credit union

A

cooperativa de crédito

100
Q

criminal law

A

direito penal

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

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