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Portuguese - Charlie > Portuguese Financial Terms > Flashcards

Portuguese Financial Terms Flashcards

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1
Q

ação(processo judicial)

A

lawsuit; propopor uma ação

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2
Q

ação ao portador

A

bearer share

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3
Q

ação nominativa

A

nominal share

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4
Q

ação ordinária

A

common share, common stock

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5
Q

ação preferencial

A

preferred share, preferred stock

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6
Q

ACC(Adiantamento sobre Contrato de Câmbio)

A

AAE (Advance Against Exchange)

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7
Q

ACE(Adiantamento sobre Cambiais Entregues)

A

advance against draft presentation

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8
Q

acionista

A

stockholder; shareholder

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9
Q

ações

A

stocks; shares

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10
Q

acumulado, provisionado

A

accrued

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11
Q

adiantamentos

A

advances

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12
Q

advogado

A

US & Canada: lawyer, attorney

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13
Q

afiliado

A

affiliated

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14
Q

ajuste de auditoria

A

audit adjustment

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15
Q

almoxarifado

A

stockroom

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16
Q

aluguel

A

rent

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17
Q

anexo

A

attached, enclosed

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18
Q

anterior

A

previous

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19
Q

aplicações

A

investments

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20
Q

aplicável, que se refere à …

A

applicable

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21
Q

aposentadoria

A

retirement

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22
Q

apropriação indébita

A

embezzlement, misappropriation

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23
Q

a quem interessar possa

A

to whom it may concern

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24
Q

arbitragem

A

arbitrage; purchase and sale of security for profit

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25
Q

armazém

A

warehouse

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26
Q

armazenamento

A

storage

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27
Q

arquivo morto

A

dead file

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28
Q

assinatura de periódicos

A

subscription

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29
Q

ata(de reunião)

A

minutes

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30
Q

atacado

A

wholesale

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31
Q

ativo

A

assets

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32
Q

ativo circulante

A

current assets

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33
Q

ativo fixo

A

fixed assets

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34
Q

ativo imobilizado

A

fixed assets

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35
Q

auditoria

A

auditing

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36
Q

aumento

A

increase

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37
Q

autarquia

A

autonomous public corporation; autonomous agency

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38
Q

autônomo

A

self

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39
Q

autor

A

plaintiff, complainant, petitioner

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40
Q

avalista

A

guarantor

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41
Q

balança de pagamentos

A

balance of payments

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42
Q

balancete

A

trial balance

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43
Q

balanço patrimonial

A

balance sheet

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44
Q

bolsa de mercadorias

A

commodity exchange

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45
Q

bolsa de valores

A

stock exchange

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46
Q

BOVESPA(Bolsa de Valores do Estado de São Paulo)

A

the São Paulo Stock Exchange

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47
Q

bruto(não líquido)

A

gross

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48
Q

BVRJ(Bolsa de Valores do Rio de Janeiro)

A

the Rio de Janeiro Stock Exchange

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49
Q

CACEX(Carteira de Comércio Exterior)

A

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

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50
Q

cadastro

A

list; reference list; records; registry

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51
Q

caderneta de poupança

A

savings account

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52
Q

caixa

A

cash on hand

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53
Q

caixa 2

A

off

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54
Q

câmbio

A

foreign exchange

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55
Q

capital de giro

A

working capital

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56
Q

capital integralizado

A

paid

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57
Q

capital social

A

capital stock

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58
Q

capital subscrito

A

subscribed capital

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59
Q

carta de crédito

A

letter of credit

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60
Q

carta de garantia

A

letter of guarantee

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61
Q

carta

A

oferta

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62
Q

cartório de protestos

A

protest notary

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63
Q

cartório de registro de imóveis

A

County Records Office

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64
Q

cartório de registro civil

A

County Records Office

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65
Q

centro de custo

A

cost center

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66
Q

CFC(Conselho Federal de Contabilidade)

A

Federal Board of Accountancy

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67
Q

CGC(Cadastro Geral de Contribuintes)

A

Federal Revenue Service

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68
Q

cheque pré

A

datado

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69
Q

CIC(Cadastro de Inscrição do Contribuinte)

A

Registration of Individual Taxpayers with the Brazilian Federal Revenue Service

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70
Q

CNPJ(Cadastro Nacional da Pessoa Jurídica)

A

Federal Revenue Service

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71
Q

cobrança

A

collection

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72
Q

cobrar

A

to collect

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73
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.

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74
Q

comissão(sobre compras)

A

buying commission

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75
Q

comissão(sobre vendas)

A

sales commission

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76
Q

companhia limitada

A

see “sociedade limitada”

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77
Q

compensação

A

compensation

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78
Q

compensação de cheque(s)

A

check clearance

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79
Q

compra

A

purchase

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80
Q

concordata

A

composition with creditors; bankruptcy protection; bankruptcy composition. Pedir concordata

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81
Q

concorrência pública

A

public bid

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82
Q

condições de pagamento

A

terms of payment

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83
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.

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84
Q

construções

A

buildings

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85
Q

contabilidade

A

accounting

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86
Q

contabilidade de custos

A

cost accounting

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87
Q

conta corrente

A

checking accountt

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88
Q

contador

A

accountant

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89
Q

contas a pagar

A

accounts payable

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90
Q

contas a receber

A

receivable

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91
Q

contrato de compra e venda

A

contract of purchase and sale

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92
Q

contrato de promessa de compra e venda

A

promissory contract of purchase and sale

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93
Q

contrato social

A

articles of incorporation and bylaws

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94
Q

contribuinte

A

taxpayer

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95
Q

cooperativa de crédito

A

credit union

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96
Q

correção monetária

A

inflation adjustment, indexation, monetary correction

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97
Q

correio eletrônico

A

E

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98
Q

corrente, realizável a curto prazo

A

current

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99
Q

correspondência comercial

A

business writing, business letters

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100
Q

corretor de câmbio

A

exchange broker

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101
Q

CPF(Cadastro de Pessoas Físicas)

A

Individual Taxpayer Registration with the Federal Revenue Service

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102
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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103
Q

crédito

A

credit

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104
Q

crédito rural

A

rural credit, farm loans

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105
Q

cronograma

A

timetable

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106
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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107
Q

curto prazo

A

short

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108
Q

custeio variável

A

variable costing

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109
Q

custo Brasil

A

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

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110
Q

custo benefício

A

cost

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111
Q

dado(valor, número)

A

figure

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112
Q

DARF(Documento de Arrecadação de Receitas Federais)

A

a document for collection of federal revenue

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113
Q

dar baixa

A

to write off

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114
Q

dar quitação

A

to release from further obligation

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115
Q

data de vencimento

A

due date, maturity date, value date, deadline

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116
Q

débito

A

debt, debit

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117
Q

DECEX(Departamento de Comércio Exterior)

A

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

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118
Q

declaração de imposto de renda

A

income tax return

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119
Q

declarar imposto de renda

A

to file taxes

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120
Q

dedução de imposto

A

tax deduction

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121
Q

déficit

A

deficit

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122
Q

demonstrativo

A

statement

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123
Q

depósito(armazém)

A

warehouse

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124
Q

depósito(bancário)

A

deposit

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125
Q

depósito a prazo fixo

A

time deposit

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126
Q

depósito a vista

A

demand deposit

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127
Q

depreciação

A

write

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128
Q

desfalque

A

embezzlement

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129
Q

despesas de correio

A

postage

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130
Q

diário oficial

A

official gazette

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131
Q

dia útil

A

business day, working day

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132
Q

diferido

A

deferred

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133
Q

dinheiro sonante

A

cash

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134
Q

direito civil

A

civil law

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135
Q

direito comercial

A

commercial law

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136
Q

direito do trabalho

A

labor law

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137
Q

direito internacional

A

international law

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138
Q

direito penal

A

criminal law

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139
Q

distribuidor

A

dealer

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140
Q

diversos

A

miscellaneous

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141
Q

dívida

A

debt

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142
Q

dívida externa

A

foreign debt

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143
Q

dividendos

A

dividends, earnings

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144
Q

DPF(Departamento de Polícia Federal)

A

Federal Police Department

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145
Q

duplicata

A

draft; trade bill; bill of exchange

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146
Q

duplicatas a receber

A

trade receivables

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147
Q

emenda(alteração de contrato)

A

amendment

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148
Q

empregado, funcionário

A

employee, worker

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149
Q

empregador

A

employer

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150
Q

empresariado

A

business community

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151
Q

empréstimo(recebido)

A

borrowing

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152
Q

empréstimo

A

loan

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153
Q

encargos financeiros

A

financial charges

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154
Q

entidade

A

entity

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155
Q

entrada(sinal, pagamento inicial)

A

down payment

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156
Q

equivalência

A

equity

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157
Q

estatutos

A

articles of incorporation, articles of association. In Brazil they normally include the bylaws and must be filed with a public office (junta commercial)

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158
Q

estelionato

A

larceny

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159
Q

estoque

A

stock

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160
Q

estrangeiro, externo

A

foreign

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161
Q

exercício(período entre balanços)

A

fiscal year (US), financial year (Inglaterra)

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162
Q

extrato de conta

A

account statement

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163
Q

fábrica, parque industrial

A

plant

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164
Q

falência

A

bankruptcy

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165
Q

falido

A

bankrupt

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166
Q

fato gerador

A

taxable event

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167
Q

fatura

A

invoice

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168
Q

faturamento

A

total sales (total de vendas em um período); invoicing (ato de emitir documento referente à venda)

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169
Q

ferramentas

A

tools

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170
Q

fiador

A

guarantor

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171
Q

fiel depositário

A

depositary, a person to whom something is lodged in trust

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172
Q

filial

A

branch, branch office

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173
Q

financeiro

A

financial

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174
Q

financiamento

A

loan (countable, ex: get a loan), financing (uncountable, ex: get financing)

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175
Q

FIRCE(Financiamento e Registro de Capitais Estrangeiros)

A

financing and registration of foreign capital

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176
Q

fisco

A

tax authorities

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177
Q

fluxo de caixa

A

cash

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178
Q

FMI(Fundo Monetário Internacional)

A

IMF (International Monetary Fund)

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179
Q

folha de pagamento

A

payroll

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180
Q

formulário

A

form

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181
Q

frete

A

freight

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182
Q

funcionário

A

employee, worker

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183
Q

funcionário público

A

civil servant, public servant

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184
Q

fundo de comércio, reputação

A

goodwill

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185
Q

fusão(de empresas)

A

amalgamation, merger

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186
Q

ganhos ou perdas

A

gain or loss

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187
Q

ganhos

A

earnings

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188
Q

gratificação

A

bonus

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189
Q

hipoteca

A

mortgage

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190
Q

honorários advocatícios

A

attorney’s fees, lawyer’s fees

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191
Q

IBRACON(Instituto Brasileiro de Contabilidade)

A

Brazilian Institute of Accountants

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192
Q

ICMS(Imposto sobre Circulação de Mercadorias e Serviços)

A

a state value

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193
Q

IGP(Índice Geral de Preços)

A

a consumer price index

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194
Q

imóveis

A

real estate

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195
Q

Imposto de Exportação

A

export tax

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196
Q

Imposto de Importação

A

import duty

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197
Q

imposto de renda

A

income taxes

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198
Q

imposto de renda retido na fonte

A

withholding tax, taxation at source (UK)

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199
Q

improcedente(julgado improcedente)

A

dismissed

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200
Q

inadimplente

A

defaulter

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201
Q

incentivo fiscal

A

tax incentive, tax break

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202
Q

incorporação(de empresas)

A

merger

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203
Q

indenização

A

compensation

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204
Q

inflação

A

inflation

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205
Q

instalações(fábrica)

A

facilities

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206
Q

integral

A

whole

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207
Q

integralizado

A

paid

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208
Q

inventário

A

inventory

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209
Q

investimentos

A

investments

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210
Q

IOF(Imposto sobre Operações Financeiras)

A

a federal financial operations tax

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211
Q

IPI(Imposto sobre Produtos Industrializados)

A

a federal excise tax on the manufacturing of goods

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212
Q

IPTU(Imposto Predial e Territorial Urbano)

A

municipal property tax

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213
Q

IRRF(Imposto de Renda Retido na Fonte)

A

withholding tax (US), income tax withheld, taxation at source (UK)

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214
Q

isenção de imposto

A

tax exemption

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215
Q

ISS(Imposto Sobre Serviços)

A

municipal service tax (same as ISSQN)

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216
Q

ISSQN(Imposto Sobre Serviços de Qualquer Natureza)

A

municipal service tax (same as ISS)

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217
Q

junta comercial

A

board of trade, commercial registry

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218
Q

jurisprudência

A

common law

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219
Q

juro

A

interest

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220
Q

juro composto

A

compound interest

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221
Q

juro pós

A

fixado

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222
Q

juro prefixado

A

fixed interest rate

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223
Q

lançamento(contábil)

A

entry

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224
Q

lavagem de dinheiro

A

money laundering

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225
Q

lazer

A

entertainment

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226
Q

licitação

A

invitation for a bid; bid

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227
Q

licitante

A

bidder

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228
Q

liminar

A

restraining order

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229
Q

linhas de crédito

A

lines of credit

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230
Q

liquidação(de um débito)

A

settlement

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231
Q

livro

A

caixa

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232
Q

livro

A

razão

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233
Q

longo prazo

A

long

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234
Q

lucro

A

profit

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235
Q

lucro bruto

A

gross profit

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236
Q

lucro líquido

A

net profit

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237
Q

lucros retidos

A

retained earnings

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238
Q

luz, água, etc.

A

utilities

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239
Q

mão

A

de

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240
Q

mão

A

de

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241
Q

máquinas e equipamentos

A

machinery and equipment

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242
Q

marca registrada

A

trademark

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243
Q

margem de lucro

A

margin

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244
Q

material de embalagem

A

packing material

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245
Q

material de escritório

A

office supplies

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246
Q

matérias

A

primas

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247
Q

matriz

A

head office, headquarters

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248
Q

média

A

average

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249
Q

medida cautelar

A

provisional remedy

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250
Q

medida liminar

A

restraining order

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251
Q

medida provisória

A

provisional executive order

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252
Q

método linear de depreciação

A

straight

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253
Q

Ministério da Fazenda

A

Department of the Treasury (US), Ministry of Economy and Finance

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254
Q

mobília

A

furniture

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255
Q

nome fantasia

A

DBA (doing business as)

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256
Q

nota fiscal

A

invoice

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257
Q

nota fiscal de entrada

A

purchasing invoice, an invoice issued by a company upon the receiving of goods from sources exempt from issuing invoices

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258
Q

nota fiscal eletrônica

A

electronic invoice, e

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259
Q

OAB(Ordem dos Advogados do Brasil)

A

bar association

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260
Q

oferta e procura

A

supply and demand

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261
Q

orçamento(planejamento financeiro)

A

budget

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262
Q

orçamento(preço a ser cobrado)

A

cost estimate, price quotation

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263
Q

outorgado

A

proxy

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264
Q

outorgante

A

principal

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265
Q

pagamento antecipado

A

prepayment

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266
Q

pagamento a vista

A

cash payment

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267
Q

pagável, a pagar

A

payable

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268
Q

parado (inativo, ocioso)

A

idle

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269
Q

paraíso fiscal

A

tax haven

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270
Q

para os devidos fins

A

for all purposes (relating hereto)

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271
Q

parecer jurídico

A

legal opinion, legal advice

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272
Q

passivo

A

liabilities

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273
Q

passivo circulante

A

current liabilities

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274
Q

patrimônio líquido

A

net equity, shareholders’ equity

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275
Q

pedágio

A

toll

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276
Q

personalidade jurídica

A

corporate personhood

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277
Q

pessoa jurídica

A

corporation, artificial person; legal entity, juristic person

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278
Q

pessoa física

A

individual; natural person

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279
Q

petição inicial

A

complaint

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280
Q

PIB(Produto Interno Bruto)

A

GNP (gross national product)

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281
Q

planilha eletrônica

A

worksheet; spreadsheet

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282
Q

plano de contas

A

chart of accounts

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283
Q

poder de compra(

A

de consumo)

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284
Q

política cambial

A

foreign exchange policy

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285
Q

ponto de equilíbrio

A

break

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286
Q

portaria

A

administrative rule, directive

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287
Q

poupança

A

savings

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288
Q

prazo de carência

A

grace period

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289
Q

preço de compra

A

purchase price

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290
Q

preço de custo

A

cost price

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291
Q

preço de venda

A

selling price

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292
Q

prédio

A

building

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293
Q

prescrição

A

statute of limitations

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294
Q

prestação(pagamento)

A

installment

295
Q

prestação de serviços

A

provision of services

296
Q

procedente(julgado procedente)

A

granted

297
Q

processar(mover uma ação em juízo)

A

to file a lawsuit

298
Q

procuração

A

power of attorney

299
Q

produtos acabados

A

finished goods

300
Q

pró

A

labore

301
Q

propaganda

A

advertising

302
Q

propriedade

A

ownership

303
Q

provisão de impostos

A

tax provision

304
Q

publicidade

A

advertising

305
Q

quebra de contrato

A

breach of contract

306
Q

quebrado

A

bankrupt

307
Q

quitação

A

settlement

308
Q

razão social

A

corporate name

309
Q

realizável a longo prazo

A

long

310
Q

recebível

A

receivable

311
Q

receita

A

revenue, income

312
Q

receita bruta

A

gross income

313
Q

receita cambial

A

export revenues

314
Q

receita líquida

A

net income

315
Q

Receita Federal

A

Internal Revenue Service (US)

316
Q

reconhecer firma

A

to notarize; reconhecimento de firma

317
Q

reembolso

A

reimbursement

318
Q

regime de caixa

A

cash basis

319
Q

regime de competência

A

accrual basis

320
Q

registrar firma

A

to incorporate

321
Q

registro(civil ou de imóveis)

A

County Records

322
Q

relação custo x benefício

A

cost

323
Q

relatório, relatório anual

A

report, annual report

324
Q

remessa de dinheiro

A

remittance

325
Q

renda

A

income

326
Q

reserva, fundo, subsídio

A

allowance

327
Q

restituição de imposto de renda

A

income tax refund

328
Q

retenção

A

withholding

329
Q

reter

A

to withhold

330
Q

retiradas mensais

A

monthly drawings, monthly withdrawals

331
Q

retirar(dinheiro)

A

withdraw

332
Q

retorno sobre o investimento

A

return on investment

333
Q

réu

A

defendant, accused, respondent

334
Q

revendedor

A

dealer

335
Q

sacar

A

withdraw

336
Q

saldo pendente

A

outstanding balance

337
Q

Secretaria Estadual da Fazenda

A

California Franchise Tax Board, Department of Revenue (outros estados)

338
Q

seguro

A

insurance

339
Q

Simples Nacional

A

a simplified taxation system designed for mini or small Brazilian business

340
Q

sociedade anônima

A

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

341
Q

sociedade limitada

A

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

342
Q

sonegação

A

tax evasion

343
Q

subsidiária

A

subsidiary

344
Q

superávit

A

surplus

345
Q

superávit comercial

A

trade surplus

346
Q

suprimentos

A

supplies

347
Q

tabela

A

schedule; table

348
Q

tabelião

A

notary public

349
Q

taxa(índice de variação)

A

rate

350
Q

taxa(preço de serviço)

A

fee

351
Q

taxa de câmbio

A

exchange rate

352
Q

taxa de inflação

A

inflation rate

353
Q

taxa de juros

A

interest rate

354
Q

taxas alfandegárias

A

custom duties

355
Q

TED (Transferência Eletrônica Disponível)

A

EFT (Electronic Funds Transfer)

356
Q

terceirização

A

contracting out of services, outsourcing

357
Q

terrenos

A

land

358
Q

tesoureiro

A

treasurer

359
Q

tesouro, tesouraria

A

treasury

360
Q

tomada de preços

A

price quotation

361
Q

trabalho em andamento

A

work in progress

362
Q

tradutor juramentado

A

public translator, certified translator, sworn translator

363
Q

trâmites legais

A

legal proceedings

364
Q

transferência

A

transfer

365
Q

tributação

A

taxation

366
Q

trimestral

A

quarterly

367
Q

trimestre

A

quarter

368
Q

trocar um cheque

A

cash a check

369
Q

UFIR(Unidade Fiscal de Referência)

A

an official government index number used for inflation adjustments

370
Q

valor contábil

A

book value

371
Q

valor escriturado

A

written

372
Q

valor residual

A

residual value

373
Q

varejo

A

retail

374
Q

vencido(sem validade)

A

expired, void

375
Q

vencimento

A

maturity

376
Q

vendas

A

sales

377
Q

vendas líquidas

A

net sales

378
Q

zelador, encarregado de limpeza

A

janitor

379
Q

AAE(Advances Against Exchange)

A

ACC (Adiantamento sobre Contrato de Câmbio)

380
Q

accounts payable

A

contas a pagar

381
Q

account statement

A

extrato de conta

382
Q

accrual basis

A

regime de competência

383
Q

accrued

A

acumulado, provisionado

384
Q

advances

A

adiantamentos

385
Q

advertising

A

publicidade; propaganda

386
Q

affiliated

A

afiliado

387
Q

allocate

A

provisionar, reservar

388
Q

allowance

A

reserva, fundo, subsídio; mesada

389
Q

amalgamation

A

fusão (de empresas)

390
Q

amendment

A

emenda, alteração de contrato

391
Q

appeal

A

recurso a uma instância superior

392
Q

applicable

A

aplicável; que se refere a

393
Q

arbitrage

A

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

394
Q

articles of incorporation

A

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

395
Q

artificial person

A

pessoa jurídica

396
Q

assets

A

ativo

397
Q

attached

A

anexo

398
Q

attorney

A

procurador

399
Q

attorney

A

at

400
Q

audit adjustment

A

ajuste de auditoria

401
Q

auditing

A

auditoria

402
Q

average

A

média

403
Q

back to back

A

empréstimo lastreado em depósito de igual valor em moeda estrangeira junto a um banco correspondente

404
Q

bad debt

A

crédito de liquidação duvidosa

405
Q

bailout

A

auxílio financeiro, socorro financeiro

406
Q

balance of payments

A

balança de pagamentos

407
Q

balance sheet

A

balanço patrimonial

408
Q

bankrupt

A

falido

409
Q

bankruptcy

A

falência

410
Q

bar

A

ordem de advogados

411
Q

barrister

A

no sistema jurídico britânico, advogado especialista em defesas orais, que atua predominantemente junto a tribunais de instâncias superiores. Na Escócia usa

412
Q

bid bond

A

carta

413
Q

bidder

A

licitante

414
Q

board of trade

A

junta comercial

415
Q

bonus

A

gratificação

416
Q

book entry

A

lançamento

417
Q

book value

A

valor contábil

418
Q

borrower

A

aquele que recebe empréstimo

419
Q

borrowing

A

empréstimo (solicitado, recebido)

420
Q

branch

A

filial

421
Q

breach of contract

A

descumprimento de contrato, quebra de contrato

422
Q

break

A

even point

423
Q

budget

A

orçamento

424
Q

buildings

A

construções, prédios

425
Q

business corporation

A

sociedade anônima (EUA)

426
Q

business day

A

dia útil

427
Q

buying commission

A

comissão sobre compras

428
Q

buying power

A

poder de compra, poder de consumo

429
Q

bylaws

A

documento operacional; a parte reguladora do contrato social

430
Q

cable transfer

A

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

431
Q

capital expenditure

A

dispêndio com ativos fixos

432
Q

cash

A

dinheiro sonante; descontar um cheque

433
Q

cash basis

A

regime de caixa

434
Q

cash book

A

livro

435
Q

cash

A

flow

436
Q

cash payment

A

pagamento a vista

437
Q

certificate of incorporation

A

mesmo que “articles of incorporation”

438
Q

c/f(carried forward)

A

a transportar (lançamento)

439
Q

chart of accounts

A

plano de contas

440
Q

check clearance

A

compensação de cheque(s)

441
Q

checking account

A

conta corrente

442
Q

civil servant

A

funcionário público

443
Q

close corporation

A

sociedade limitada de capital fechado regida por contrato entre os acionistas

444
Q

COD(cash on delivery)

A

pagamento contra entrega

445
Q

collection

A

cobrança

446
Q

commercial law

A

direito comercial

447
Q

commission

A

comissão

448
Q

commodity exchange

A

bolsa de mercadorias

449
Q

common law

A

jurisprudência

450
Q

common share

A

ação ordinária

451
Q

common stock

A

participação acionária em ações ordinárias

452
Q

compensation

A

indenização; compensação

453
Q

complaint

A

petição inicial

454
Q

compound interest

A

juros compostos

455
Q

controller

A

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

456
Q

copyright

A

direitos autorais

457
Q

CPA(Certified Public Accountant)

A

contador oficialmente credenciado

458
Q

corporate name

A

razão social

459
Q

corporation

A

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

460
Q

correspondent bank

A

banco correspondente no exterior

461
Q

cost

A

benefit analysis

462
Q

cost center

A

centro de custo

463
Q

counsel

A

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

464
Q

credit

A

crédito; creditar

465
Q

credit union

A

cooperativa de crédito

466
Q

criminal law

A

direito penal

467
Q

current

A

corrente, realizável a curto prazo

468
Q

current assets

A

ativo circulante

469
Q

current liabilities

A

passivo circulante

470
Q

customs broker

A

despachante aduaneiro

471
Q

DBA(doing business as)

A

nome fantasia

472
Q

dead file

A

arquivo morto

473
Q

deadline

A

data limite

474
Q

dealer

A

distribuidor, revendedor, intermediário

475
Q

debit

A

débito; debitar

476
Q

debt

A

dívida

477
Q

debt assumption

A

assunção de dívida

478
Q

default

A

inadimplemento, inadimplência; dívida não paga de acordo com seus termos

479
Q

defaulter

A

inadimplente

480
Q

deferred

A

diferido, transferido para data posterior ou parcelado

481
Q

deficit

A

déficit

482
Q

demand deposit

A

depósito a vista

483
Q

Department of the Treasury(US)

A

Tesouro Nacional, Ministério da Fazenda nos EUA

484
Q

depositary

A

fiel depositário

485
Q

depreciation

A

depreciação

486
Q

direct labor

A

mão

487
Q

down payment

A

entrada; sinal; pagamento inicial

488
Q

draft

A

duplicata; saque; ordem de pagamento; rascunho, minuta

489
Q

drawback

A

devolução ou reembolso de obrigações aduaneiras referentes à importação de insumos para produtos de exportação

490
Q

due date

A

data de vencimento, data de pagamento

491
Q

dues

A

mensalidades, pagamentos

492
Q

earnings

A

ganhos, dividendos

493
Q

EFT (Electronic Funds Transfer)

A

TED (Transferência Eletrônica Disponível)

494
Q

e

A

invoice(electronic invoice)

495
Q

e

A

mailoremail(electronic mail)

496
Q

embezzlement

A

apropriação indébita; desfalque; crime do colarinho branco

497
Q

employee

A

empregado, funcionário

498
Q

enclosed

A

anexo

499
Q

entertainment

A

lazer, diversão

500
Q

entity

A

entidade

501
Q

entry

A

lançamento

502
Q

EPP(export prepayment)

A

pré

503
Q

equity

A

equivalência

504
Q

exchange broker

A

corretor de câmbio

505
Q

exchange rate

A

taxa de câmbio

506
Q

excise tax

A

imposto sobre fabricação, distribuição ou venda de produtos

507
Q

executive officer

A

diretor

508
Q

expired

A

vencido, sem validade

509
Q

export tax

A

imposto de exportação

510
Q

facilities

A

instalações

511
Q

fees

A

taxas

512
Q

figure

A

dado, valor; figura

513
Q

file taxes

A

fazer a declaração do imposto de renda

514
Q

financial

A

financeiro

515
Q

financial year

A

exercício

516
Q

finished goods

A

produtos acabados

517
Q

fiscal year

A

exercício, ano contábil

518
Q

fixed assets

A

ativo fixo, permanente, ativo imobilizado

519
Q

fixed interest rate

A

juros prefixados

520
Q

foreign

A

estrangeiro, externo

521
Q

foreign debt

A

dívida externa

522
Q

foreign exchange

A

câmbio

523
Q

foreign exchange policy

A

política cambial

524
Q

form

A

formulário; formar

525
Q

freight

A

frete

526
Q

furniture

A

mobília

527
Q

GAAP(Generally Accepted Accounting Principles)

A

Princípios Gerais de Contabilidade

528
Q

gain or loss

A

ganhos ou perdas

529
Q

GATT(General Agreement on Tariffs and Trade)

A

acordo geral de tarifas e comércio

530
Q

general partnership

A

sociedade com responsabilidade ilimitada, regida por um contrato entre as partes

531
Q

GNP(Gross National Product)

A

PIB (produto interno bruto)

532
Q

goodwill

A

fundo de comércio, reputação

533
Q

grace period

A

prazo de carência

534
Q

gross

A

bruto

535
Q

gross income

A

receita bruta

536
Q

gross up

A

acrescentar, ao valor de um pagamento, reembolso antecipado de impostos incidentes sobre o mesmo

537
Q

guarantor

A

avalista, fiador

538
Q

handling

A

manuseio, manipulação

539
Q

hard currency

A

moeda forte

540
Q

head office

A

matriz

541
Q

headquarters

A

matriz, escritórios centrais

542
Q

IASC(International Accounting Standards Committee)

A

Comitê Internacional de Padrões Contábeis

543
Q

idle

A

parado, inativo

544
Q

IMF(International Monetary Fund)

A

FMI (Fundo Monetário Internacional)

545
Q

import duty

A

imposto de importação

546
Q

income

A

receita, renda, entrada

547
Q

income taxes

A

imposto de renda

548
Q

income tax refund

A

restituição de imposto de renda

549
Q

income tax return

A

declaração de imposto de renda

550
Q

increase

A

aumento

551
Q

inflation

A

inflação

552
Q

inflation adjustment

A

correção monetária

553
Q

input

A

alimentação; entrada de dados

554
Q

installment

A

prestação; pagamentos mensais

555
Q

insurance

A

seguro; fire insurance

556
Q

interest

A

juro; interesse

557
Q

interest rate

A

taxa de juros

558
Q

Internal Revenue Service (IRS)

A

órgão da receita federal dos EUA

559
Q

inventory

A

inventário, lista discriminada de ativos

560
Q

investments

A

investimentos, aplicações

561
Q

invitation for a bid

A

licitação, abertura de concorrência

562
Q

invoice

A

nota fiscal, fatura

563
Q

IRS auditor

A

fiscal da Receita Federal

564
Q

janitor

A

encarregado de limpeza, zelador

565
Q

joint

A

em conjunto, unido; articulação

566
Q

joint stock company

A

sociedade anônima

567
Q

joint venture

A

empreendimento conjunto; sociedade em conta de participação

568
Q

juristic person(corporation)

A

pessoa jurídica

569
Q

labor

A

mão

570
Q

labor law

A

direito do trabalho

571
Q

land

A

terrenos, terra; aterrissar (se usado como verbo)

572
Q

lawsuit

A

ação judicial, processo

573
Q

lawyer

A

advogado

574
Q

L/C(Letter of Credit)

A

carta de crédito

575
Q

ledger

A

livro

576
Q

legal entity

A

pessoa jurídica

577
Q

legal opinion

A

parecer jurídico

578
Q

legal proceedings

A

trâmites legais

579
Q

letter of credit

A

carta de crédito

580
Q

letter of guarantee

A

carta de garantia

581
Q

liabilities

A

passivo; obrigações

582
Q

LIBOR(London Inter

A

Bank Offer Rate)

583
Q

limited liability company (LLC)

A

sociedade limitada norte

584
Q

limited partnership

A

sociedade por quotas de responsabilidade limitada

585
Q

lines of credit

A

linhas de crédito

586
Q

loan

A

empréstimo

587
Q

long

A

term

588
Q

long

A

term assets

589
Q

Ltd.(limited liability company)

A

Ltda. (companhia limitada)

590
Q

machinery and equipment

A

máquinas e equipamentos

591
Q

margin

A

margem; margem (de lucro)

592
Q

market share

A

participação (fatia) de mercado

593
Q

maturity

A

vencimento; maturidade

594
Q

MBA(Master of Business Administration)

A

mestrado em administração de empresas

595
Q

merger

A

incorporação ou fusão de empresas

596
Q

minority

A

minoria, proprietários em minoria

597
Q

minutes(of a meeting)

A

ata (da reunião)

598
Q

miscellaneous

A

diversos

599
Q

money laundering

A

lavagem de dinheiro

600
Q

mortgage

A

hipoteca

601
Q

municipal service tax

A

ISSQN

602
Q

natural person(individual)

A

pessoa física

603
Q

net equity

A

patrimônio líquido

604
Q

net income

A

receita líquida

605
Q

net profit

A

lucro líquido

606
Q

net sales

A

vendas líquidas

607
Q

notary public

A

pessoa autorizada a reconhecer firma e autenticar documentos; tabelião

608
Q

off

A

book accounting

609
Q

ordinance

A

lei municipal

610
Q

outstanding balance

A

saldo pendente

611
Q

overdue

A

já vencido e não pago; devido; atrasado

612
Q

overhead

A

despesas indiretas

613
Q

ownership

A

propriedade

614
Q

paid

A

in

615
Q

paid

A

in capital

616
Q

payable

A

pagável, a pagar

617
Q

payroll

A

folha de pagamento

618
Q

petty cash

A

dinheiro em caixa para pequenas despesas

619
Q

plaintiff

A

autor (de uma ação)

620
Q

plant

A

fábrica, parque industrial; planta (vegetal)

621
Q

postage

A

despesas de correio

622
Q

post

A

dated check

623
Q

power of attorney

A

procuração

624
Q

preferred share

A

ação preferencial

625
Q

preferred stock

A

participação acionária em ações preferenciais

626
Q

prepaid expenses

A

despesas antecipadas

627
Q

prepayment

A

pagamento antecipado

628
Q

previous

A

anterior, prévio

629
Q

price quotation

A

tomada de preços

630
Q

prime rate

A

a mais baixa taxa de juros para clientes preferenciais no mercado norte

631
Q

profit

A

lucro; lucrar

632
Q

property tax

A

imposto sobre propriedade imobiliária; imposto predial e territorial

633
Q

provisional remedy

A

medida cautelar

634
Q

provision of services

A

prestação de serviços

635
Q

proxy

A

procurador, outorgado; procuração

636
Q

public limited company

A

sociedade anônima (UK)

637
Q

public translator

A

tradutor juramentado

638
Q

purchase

A

compra; comprar

639
Q

purchasing power

A

poder de compra, poder de consumo

640
Q

quarter

A

trimestre

641
Q

quarterly

A

trimestral

642
Q

raw materials

A

matérias

643
Q

rate

A

taxa, índice

644
Q

real estate

A

imóveis

645
Q

receivable

A

recebível, contas a receber (do Ativo Realizável)

646
Q

regular corporation

A

sociedade anônima norte

647
Q

reimbursement

A

reembolso, devolução

648
Q

remittance

A

remessa de dinheiro

649
Q

rent

A

aluguel; alugar

650
Q

report

A

relatório; relatar, reportar

651
Q

residual value

A

valor residual

652
Q

restraining order

A

liminar, medida liminar

653
Q

retained earnings

A

lucros retidos

654
Q

retirement

A

aposentadoria

655
Q

return on investment (ROI)

A

retorno sobre o investimento

656
Q

revenue

A

receita

657
Q

royalty

A

preço pago pelo direito de uso de marca ou patente

658
Q

sales

A

vendas

659
Q

sales commission

A

comissão de vendas

660
Q

savings account

A

caderneta de poupança

661
Q

schedule

A

tabela, programa, horário, lista

662
Q

securities

A

títulos (ações, obrigações, valores etc.)

663
Q

self

A

employed

664
Q

settlement

A

quitação, liquidação; acordo

665
Q

shareholder

A

acionista

666
Q

short

A

term

667
Q

solicitor

A

no sistema jurídico britânico, advogado especialista em trabalhos de natureza mais técnica e burocrática (ao contrário dobarrister), tais como: testamentos, divórcios, contratos sociais. Trabalha normalmente em contato direto com o cliente e atua predominantemente em tribunais de instâncias inferiores.

668
Q

spread

A

margem de lucro; comissão do banco

669
Q

standby letter of credit

A

aviso de carta de crédito

670
Q

statement

A

posição, demonstrativo; declaração

671
Q

stationery

A

material de expediente

672
Q

statute of limitations

A

prescrição, qualquer lei que estabelece limite de tempo para reivindicação de direitos via judicial

673
Q

stock

A

ações, participação acionária; estoque

674
Q

stock exchange

A

bolsa de valores

675
Q

stockholder

A

acionista

676
Q

stock market

A

mercado de capitais

677
Q

stockroom

A

almoxarifado

678
Q

storage

A

armazenamento

679
Q

straight

A

line depreciation method

680
Q

subpoena

A

ordem judicial para comparecer em juízo e testemunhar ou apresentar documentos

681
Q

subscription

A

assinatura de periódicos

682
Q

subsidiary

A

subsidiária

683
Q

sue

A

processar, acionar em juízo

684
Q

sundries

A

artigos pequenos, vários

685
Q

supplies

A

suprimentos

686
Q

supply and demand

A

oferta e procura

687
Q

Supreme Court

A

a mais alta instância do poder judiciário norte

688
Q

surplus

A

superávit

689
Q

SWIFT(Society for Worldwide Interbank Financial Telecomunications)

A

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

690
Q

takeover

A

aquisição

691
Q

taxation

A

tributação

692
Q

tax break

A

incentivo fiscal; isenção fiscal; dedução ou abatimento de imposto

693
Q

tax deduction

A

dedução de impostos

694
Q

taxes

A

impostos

695
Q

tax evasion

A

sonegação de impostos

696
Q

tax exemption

A

isenção de impostos

697
Q

tax haven

A

paraíso fiscal

698
Q

tax incentive

A

incentivo fiscal

699
Q

taxpayer

A

contribuinte

700
Q

tax provision

A

provisão de impostos

701
Q

tender

A

oferta, proposta

702
Q

terms of payment

A

condições de pagamento

703
Q

time deposit

A

depósito a prazo fixo

704
Q

timetable

A

cronograma, horário

705
Q

toll

A

pedágio

706
Q

tools

A

ferramentas

707
Q

trade

A

comércio; intercâmbio comercial; comercializar

708
Q

trademark

A

marca registrada

709
Q

trade surplus

A

superávit comercial

710
Q

transfer

A

transferência; transferir

711
Q

travel

A

viajar, de viagem

712
Q

treasurer

A

tesoureiro

713
Q

treasury

A

tesouro, ministério da fazenda

714
Q

trial balance

A

balancete

715
Q

turnover

A

volume de dinheiro movimentado em um período

716
Q

uncollectible

A

incobrável

717
Q

unpaid

A

não pago, a pagar

718
Q

utilities

A

luz, água, etc.

719
Q

value

A

added tax

720
Q

value date(due date, maturity date)

A

data de vencimento

721
Q

variable costing

A

custeio variável

722
Q

warehouse

A

depósito, armazém

723
Q

whole

A

integral, inteiro, no todo

724
Q

wire SWIFT code(SWIFT)

A

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

725
Q

withdraw

A

retirar, sacar

726
Q

withdrawal

A

retirada, saque

727
Q

withhold

A

reter

728
Q

witness

A

testemunha; testemunhar

729
Q

working capital

A

capital de giro

730
Q

work in progress

A

trabalho em andamento

731
Q

writedown

A

redução de valor; baixa parcial; depreciação

732
Q

written

A

down value

733
Q

write off

A

dar baixa; cancelar

Portuguese - Charlie (60 decks)

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