Dictionaryof

Business Terms

Gupy Carranza

Tacna April 2008

rickarrizzone.tripod.comrcarrizzone@yahoo.com

Descarga gratuita: rickarrizzone.tripod.com

Spanish Englisha cobrar receivablea crédito on credita cuenta chargeable, on accounta cuenta nueva carried forwarda favor de payable toa la par at para la vista at sight, on demanda pagar payable, to be paida plazos in instalments, on credita/c "a cuenta" chargeable, on accountabandonar abandon, waiveabandono abandonment, waiverabaratamiento cheapening, decrease in priceabaratar lower a price, cheapenabarrotar monopolise, corner, hoardabastecer supply, stockabastecimiento supply, stock, provisionabasto supplyabierto openabigeato cattle stealingabogacía the legal professionabogado lawyer, attorney, attorney at law, solicitor (US)abonado subscriber, paidabonar subscribe, make a credit entry, credit, payabono subscription, credit entry, payment, discountabrir crédito open creditabrir libros open booksabsorber absorb, take overabsorción absorption, takeover, take overacaparador hoarder, person who corners the marketacaparamiento hoarding, monopolising, corneringacaparar hoard, monopolise, corneracción diluida watered share or stock, diluted share or stockacción a emitir unissued shareacción acumulativa cumulative shareacción al portador bearer share, non registered shareacción amortizable redeemable share, callable shareacción amortizada redeemed share, amortised share, treasury shareacción autorizada authorised shareacción bancaria bank shareacción canjeable convertible shareacción común common shareacción con prima share issued at a premiumacción concertada joint actionacción convertible convertible shareacción cotizada quoted share

Spanish Englishacción cotizada en bolsa public shareacción de quiebra act of bankruptcyacción de sociedad anónima corporate shareacción de tesorería treasury shareacción diferida deferred shareacción emitida issued shareacción en caja treasury shareacción en cartera treasury share, share in portfolioacción en circulación outstanding share, issued shareacción en tesorería treasury shareacción integrada fully paid shareacción suscripta subscribed shareaccionariado body of shareholders, shareholdersaccionario pertaining to shares or shareaccionista shareholder, stockholder, share owneraccionista censor de cuentas auditing shareholderaccionista comanditario shareholder in a joint stock companyaccionista constituyente founding shareholderaccionista fundador founding shareholderaccionista gerente managing shareholderaccionista mayoritario majority shareholderaccionista minoritario minority shareholderaccionista preferido preference shareholderaccionista privado individual shareholder, private shareholderaccionista registrado shareholder of recordaccionista testaferro dummy shareholderaccisa indirect tax on foodaceptación absoluta absolute acceptanceaceptación bancaria banker's acceptance, bank acceptance, bank billaceptación comercial commercial acceptance, trade acceptanceaceptación condicional conditional acceptance, qualified acceptance, partial

acceptanceaceptación de favor accommodation acceptanceaceptación implícita constructive acceptance, implied acceptanceaceptación incondicional clean acceptanceacervo total sum of assetsaconsejar adviseacopiador hoarderacopiar hoardacopio hoard, hoardingacordar agree, reach an agreementacrecencia accretion, increaseacrecentamiento accretion, increaseacrecentar increaseacreditación credit, authorisationacreditar credit, make a credit entry, authorise, grant credentialsacreedor creditor

Spanish Englishacreedor conjunto joint and several creditoracreedor comercial trade creditor, trade account payableacreedor garantizado secured creditoracreedor hipotecario mortgage creditor, mortgageeacreedor mancomunado joint creditoracreedor ordinario general creditor, common creditoracreedor preferencial preferred creditoracreedor preferente preferred creditoracreedor preferido preferred creditoracreedor prendario chattel creditor, holder of a chattelacreedor privilegiado senior creditor, preferred creditor, secured creditoracreedor quirografario general creditor, unsecured creditoracreedor real secured creditoracreedores varios sundry creditorsacreencia amount due, balanceacrónimo acronymacta minutes, recordacta constitutiva incorporation agreement, act of incorporationacta de asamblea minutes of a meetingacta de constitución corporate charter (UK), incorporation papers,

incorporation agreementacta de incorporación articles of incorporationacta de inscripción articles of incorporationad honorem for freeadjudicación award, adjudicationadjudicador awarder, adjudicatoradjudicar award, allot, assign, adjudicateadjudicatario awardeeafiliar affiliate, name as a member or affiliate, become a

member or affiliateafloración see "afloramiento"afloramiento laundering, emergence, entry into books of items

previously concealedaflorar register in books items that were previously concealed,

launderaforador appraiseraforar appraise, valueaforo appraisalagencia de publicidad advertising agencyagencia de seguros insurance agency, insurance brokeragencia de selección de personal employment agency, personnel agency, recruitment

officeagencia de viajes travel agencyagencia estatal state agency, government agencyagencia gubernamental government agencyagencia inmobiliaria real estate officeagencia oficial official representation, official agencyagencia oficial official representation, official agency

Spanish Englishagencia publicitaria advertising agencyagencia tributaria revenue office, internal revenue office, tax officeagente autorizado authorised agentagente comercial commercial agent, mercantile agent, business agentagente de aduanas customs broker, customs agentagente de bolsa stockbrokeragente de retención withholding agentagente de seguros underwriter, insurance broker, insurance agentAgentes de Bolsa Asociados Spanish association of stockbrokersagio speculation, stockjobbing, agio, profit from money

changingagiotaje see "agio"agiotista profiteer, speculator, money changeraguinaldo end of year bonus, extra payanuncio announcement, advertisement, adanuncio clasificado classified advertisementaño yearaño calendario calendar yearaño civil civil year, legal year, calendar yearaño comercial commercial year, business yearaño económico business year, fiscal year, economic yearaño financiero financial year, tax yearaño fiscal fiscal year, tax yearaño impositivo fiscal year, tax yearapreciar appreciate, appraiseaprendiz trainee, apprenticeaprobación approvalaprobar approve, passapropiación appropriation, conversionapropiación directa direct conversionapropiación ilícita conversion, unlawful conversionapunte contable accounting entryarancel tariff, duty, schedule of fees, schedule of ratearancel de exportación export dutyarancel de importación import dutyarancel fiscal tax ratearancel portuario dock dutyarancel preferente preferential tariffarancel proteccionista protective tariffarmador ship ownerarquear count, control, auditarqueo audit, count, controlarqueo de caja cash audit, cash countarras down payment, asset that guarantees the fulfilment of a

contractasesoría consultancy, consultant's officeasiento posting, entry, bookkeeping entry

Spanish Englishasiento compuesto compound entryasiento contable accounting entryasiento de ajuste adjustment entry, correcting entryasiento de apertura opening entry, original entryasiento de caja cash entryasiento de cancelación reversing entryasiento de cargo debit entryasiento de cierre closing entryauxiliar de a bordo flight attendantauxiliar de vuelo flight attendantaval endorsement, accommodation endorsement, collateral

signatureaval absoluto full endorsementaval bancario bank guaranteeaval limitado qualified endorsementavalar endorse, guarantee, warrantavalista endorser, guarantorbalance consolidado consolidated balance sheetbalance de cierre closing balance sheetbalance de comprobación trial balance sheetbalance de consolidación consolidation balance sheet, merger, balance sheetbalance de fusión consolidation balance sheet, merger balance sheetbalance de liquidación balance sheet at winding up or liquidation of businessbalance de prueba trial balance sheetbalance de situación statement of condition, situational analysisbalance general balance sheet, general balance, general balance sheetbalance general consolidado consolidated balance sheetbalance preliminar interim balance sheetbalance provisorio interim balance sheet, provisional analysisbalancear balance, offsetbalanza balance, scalesbalanza comercial balance of trade, visible balance of trade, trade balancebalanza de pagos balance of paymentsbillete bancario bank notebillete del tesoro treasury notebillón 1012, billion (UK), trillion (US)bolsa de comercio stock exchange, commodities exchange, exchange

market, stockbolsa de empleos employment office, hiring hallbolsa de granos grain exchangebolsa de valores stock market, stock exchange, securities exchange,

boursebolsista stock market investor, stockbrokerbonificación discount, allowance, bonus, bonus paymentbonificar discount, offer a discount, grant a bonusbono bondbono a plazo fijo term bond, fixed term bond

Spanish Englishbono al portador bearer bond, non registered bondbono amortizado amortised bond, drawn bond, redeemed bondbono basura junk bondbono comercial bond backed by commercial paper, commercial bondbono de ahorro savings bondbono de consolidación funding bondbono de deuda loan stock, debenturebono hipotecario mortgage bond, secured bondcambio vendedor selling ratecambista money changercanibalizar cannibalise, cannibalizecanje barter, exchange, redemption, conversioncanjeable exchangeable, that can be bartered, redeemable,

convertiblecanjear barter, exchange, redeem, convertcanon fee, royaltycapacidad excedente excess capacitycapacidad financiera financial standingcapacidad ociosa idle capacity, excess capacitycapacitación trainingcapacitación de clientes customer trainingcapacitar traincapataz foremancapitación head tax, poll tax, capitationcapital capital, equity, funds, principalcapital accionario share capital, equity, capital stockcapital actualizado restated capitalcapital adeudado loan capital, borrowed capitalcapital ajeno loan capital, borrowed capital, outside capitalcapital amortizado redeemed capitalcapital aportado invested capitalcapital autorizado authorised capitalcapital circulante circulating capital, floating capital, working capitalcapital comanditado capital of an active partnercapital comanditario capital of a sleeping partnercapital computable taxable capital, admitted capitalcapital de explotación working capital capital de riesgo risk capital, venture

capitalcapital de sustitución replacement capital, substitution capitalcapital de trabajo working capitalcapital declarado declared capital, stated capitalcapital desembolsado paid up capital, paid in capitalcapital desvalorizado watered capital, devalued capitalcerrar closecertificación certificationcertificado certificate, indenture, warrant, scrip, certified, registeredcertificado catastral certificate of valuation

Spanish Englishcertificado de acciones share certificate, stock certificatecertificado de aduana customs certificatecertificado de almacén warehouse warrantcertificado de averías certificate of damagecertificado de calidad quality certificate, certificate of qualitycertificado de cambio exchange certificatecertificado de constitución certificate of incorporationcertificado de depósito warrant, warehouse bond, bond note, certificate of

depositcertificado de deuda certificate of indebtednesscertificado de exportación export certificatecertificado de fábrica factory certificate, mill certificatecertificado de fabricación certificate of manufacturecertificado de impuestos tax certificateciclo económico economic cycle, business cycleciclo monetario monetary cycleciencias económicas economics, body of subjects related to economicsciencias empresariales managerial sciences, body of subjects related to

managementcierre closurecierre de libros close of bookscierre del ejercicio end of period, year's end, close of bookscierre patronal lockoutclase turista economy class, tourist classclasificación ranking, rating, classificationcláusula de coaseguro coinsurance clausecláusula de protección hedge clausecláusula de rescisión rescission clausecofiduciario joint trusteecofirmante co signorcoima graft, bribecoimear bribecoinquilino co tenantcomercio internacional international tradecomité de trabajo works councilcomité ejecutivo executive committeecomodato accommodationcompañía companycompañía afiliada affiliated companycompañía aseguradora insurance companycompañía asociada associated companycompañía colectiva general partnershipcompañía de inversiones investment companycompañía de seguros insurance companycompañía filial subsidiary companycompañía financiera financial company, finance company, thrift companycompañía local local company, domestic corporation

Spanish Englishcompañía matriz parent companycompañía propietaria close corporation, closed corporationcompañía subsidiaria subsidiary, subsidiary companycompensación compensation, indemnification, payment, equalisation,

clearingcompensación bancaria bank clearingcompensación de cheques cheque clearingcompensar compensate, indemnify, compensate, offsetcompetencia competence, competitioncompetencia desleal unfair competitioncompetencia externa foreign competitioncompetencia interna internal competitioncompetencia justa fair competitioncompraventa second hand shop, buying and sellingcomprobación check, auditcomprobante proof, voucher, slip, warrantcomprobante de asiento proof of postingcomprobante de depósito deposit certificate, deposit slipcomprobante de diario journal vouchercomprobante de gasto expense vouchercomprobante de reintegro withdrawal slipcomprobante de retiro withdrawal slipcomprobante de venta sales slip, sales checkcontrato de alquiler rental contract, leasing contractcontrato de arrendamiento leasing contract, rental contractcontrato de arrendamiento financiero hire purchase contract, leasing contract, financial lease

contractcontrato de asociación partnership contract, articles of partnership, articles of

associationcontrato de compra purchase contractcontrato de compraventa purchase contract, contract of sale, bill of salecontrato de fideicomiso trust deedcorporativo corporate, corporative, pertaining to guild, union or

corporationcorrección correctioncorredor broker, jobber, dealer, agentcorredor de aceptaciones acceptance dealercorredor de bienes raíces realtor, real estate agentcorredor de bolsa stockbroker, stock jobbercorredor de cambios exchange broker, money brokercorredor de comercio broker, dealer, agentcorredor de inversiones investment brokercorredor de seguros insurance brokercorredor de valores investment brokercorreduría brokerage, broker s officecorreduría de bolsa stockbrokerage, stockbroker s firmcorreduría de seguros insurance brokeragecorretaje brokerage

Spanish Englishcorretaje de acciones stockbrokeragecorriente current, circulatingcosta cost, court cost, coastcosta judicial court costcostar costcostas court costscoste costcosteo costingcosto costcosto estándar standard costcosto fijo overhead, fixed costcosto financiero financial costcosto marginal marginal costcosto neto net cost, prime costcosto residual residual costcosto salarial wage costcosto unitario unit costcosto variable variable costcosto y flete cost & freightcosto constante constant costcuenta reservada reserved account, segregated accountcuenta sobregirada account overdrawncuenta transitoria suspense accountcuenta vencida account overdue, account due, matured account, aged

accountcuentas públicas government accounts, public accountscuota de exportación export quotacuota de importación import quotacuota de mercado market sharecuota de trabajo work loadcuota social membership duescupo quotacupo de exportación export quotacupo de importación import quotadéficit de tesorería treasury deficitdéficit presupuestario budget deficitdéficit presupuestario budget deficitdeflación deflationdefraudación fraud, defraudationdefraudar defrauddemanda demand, claimdemanda acumulada aggregate demanddemanda agregada aggregate demanddemanda fraudulenta barratrydemanda indirecta indirect demand, derived demanddemanda laboral labour demanddemanda real effective demand

Spanish Englishdemandante plaintiffdemandar sue, claim, demanddepositante depositordepositar depositdepositario depositarydepósito deposit, down payment, deposit, depot, store,

warehouse, storehousedepósito a la vista demand, deposit, sight deposit, notice depositdepósito a plazo time depositdepósito a plazo fijo fixed term deposit, time depositdepósito bancario bank depositdepósito de aduanas bonded warehousedepósito de ahorro savings depositdepósito de mercaderías warehousedepósito en garantía deposit in escrow, guarantee depositdepósito en moneda extranjera foreign currency depositdepósito especial special depositdepósito exigible demand depositderecho de autor copyrightderecho de exportación export dutyderecho de huelga right to strikederecho de importación import dutyderecho de inscripción enrolment feederecho de muelle wharfagederecho de navegación admiralty lawderecho de paso right of wayderechos de aduana customs dutiesderechos de autor copyright, literary propertyderechos de tonelaje tonnage duesdescapitalización decapitalisation, reduction in net worth or capitaldescapitalizar decapitalise, reduce net worth or capitaldescentralización decentralisationdescentralizar decentralisedescontable discountabledescontar discount, rebate, allowdescubierto overdraftdescubierto bancario bank overdraftdescuento discount, rebate, allowancedescuento al gremio trade discountdescuento bancario bank discountdescuento comercial trade discount, factoringdescuento de facturas factoringdescuento pendiente discount pending, unearned discountdescuento por pago en efectivo cash discountdesechable disposabledesechos waste, scrapdesembargar release seizure

Spanish Englishdesembargo release of seizuredesembolsar outlay, disbursedesembolso outlay, disbursementdesempeñar performdesempeño performancedesempleado unemployed, joblessdesempleo unemployment, joblessnessdesempleo estructural structural unemploymentdesempleo residual residual unemploymentdesfalcar embezzle, defalcatedesfalco embezzlement, defalcationdesgastar wear, wear outdesgaste wear, wear and teardesgaste por uso wear and teardesgravable that can be tax exempteddesgravación tax exemption, tax rebatedesgravación fiscal tax exemption, tax rebatedesgravar exempt from taxes, allow for a tax rebate, remove a lien

or attachmentdesinversión divestmentdesinvertir divestdesmonetización demonetisationdesmonetizar demonetisedesnacionalización denationalisationdesnacionalizar denationalisedesocupación unemploymentdesocupado unemployed, joblessdespachante forwarderdespachante de aduana customs broker, forwarding agentdespachar deliver, shipdividendo ordinario ordinary dividenddividendo preferido preferred dividend, preference dividenddividendo provisional interim dividenddividendo provisorio interim dividendeconomía economy, economics, saving, economyeconomía abierta open economyeconomía agrícola agricultural economyeconomía cerrada closed economyeconomía de costos cost saving, cost economyeconomía de escala economy of scaleeconomía de guerra war economyeconomía de mercado market economyeconomía dirigida controlled economy, managed economyeconomía doméstica domestic economy, home economyeconomía estatal state economyeconomía interna internal economy, domestic economyeconomía libre free economy, free market economy

Spanish Englisheconomía mixta mixed economyeconomía nacional national economyeconomía planificada planned economyefectivo mínimo minimum balanceefecto effect, document, bill of exchangeefecto de financiación financial gain or lossefecto monetario monetary gain or lossefectos a cobrar receivables, bills receivableefectos a pagar payables, bills payableefectos al portador bearer paperefectos bancarios bank paperefectos comerciales commercial, business paper, mercantile paper, trade

bills, trade paperefectos descontables negotiable paper, negotiable billsefectos financieros accommodation billsefectos impagados unpaid billsefectos negociables negotiable paper, commercial paper, eligible paperejercicio comercial business yearejercicio contable accounting yearejercicio económico business year, corporate year, economic yearejercicio financiero financial yearejercicio fiscal tax year, fiscal yearejercicio impositivo tax year, fiscal yearejercicio profesional practice of a professionembargable attachable, subject to embargo or seizureembargar attach, seize, garnish, embargoembargo attachment, seizure, garnishment, embargoembargo fiscal tax lienembargo preventivo lienembarque boarding, shipping, lading, forwarding, shipmentembotellar bottleemisión issuance, issue, flotationemisión de acciones stock issue, share issueemisión de bonos bond issueemisión monetaria monetary issueemisión pública public issueemisor issueremitir issueemitir acciones issue stock, issue sharesemolumento emolument, feeempleo solicitado job wantedempresa enterprise, company, firm, business, corporationempresa accionista corporate shareholderempresa afiliada affiliated companyempresa aseguradora insurance underwriter, underwriterempresa asociada associated company, related companyempresa colectiva general partnership

Spanish Englishempresa comercial business enterpriseempresa constructora building companyempresa controlada controlled companyempresa controlante parent company, controlling companyempresa en marcha going concernempresa estatal state company, government companyempresa explotadora operating companyencuesta de mercado market survey, field surveyencuestador surveyor, pollsterencuestar survey, pollendeudamiento indebtednessendeudar contract a debt, go into debt, get (someone) into debtendosable endorsableendosante endorserendosante de favor accommodation partyendosar endorseendosatario endorseeestado de resultados profit and loss statement, income statementestado de resultados operativos operating statement, operational statementestado financiero financial statementestado proforma pro forma statementestados contables accounts, accounting statementsestafa defraudation, fraudestafar embezzle, defraudestampilla stamp, postage stampestampilla fiscal revenue stampestampillado stamp dutyestampillar stampestancia ranch, cattle ranch, farm, large land propertyestándar standardestandarización standardisationestandarizar standardiseestimar estimateestipendio stipendestrategia strategyestrategia comercial marketing strategyestrategia de inversión investment strategy, portfolio strategyestratégico strategic, strategicalfalta de caja cash shortagefaltante shortagefaltante de caja cash shortagefecha de pago payment datefecha de registro date of recordfecha de vencimiento expiration date, due date, maturity datefecha de vigencia effective date, validity datefecha en blanco open date, blank dateferia industrial industrial fair

Spanish Englishferiado holidayferiado bancario bank holidayferiado nacional national holidayferrocarril railway, railroadfiabilidad reliabilityfiable reliablefiador guarantor, warrantor, suretyfianza bond, surety, bail, suretyship, surety bondfianza de caución surety bondfianza de depósito depositary bondfianza de indemnización bond of indemnityfiar sell on credit, sell on account, trust, rely onfideicomisario trustee, beneficiary of a trustfideicomiso trustfideicomiso activo living trustfideicomiso comercial business trustfideicomiso pasivo dry trust, naked trustfidelidad loyalty, .brand loyaltyfidelización process by which people are made loyal to a brand,

product, etc.fidelizar make faithful, make someone loyal to a brand,

product,etc.fiduciario fiduciaryfinal del ejercicio year's endfinanciación financing, fundingfinanciación de siembra seed capitalfinanciación inicial early stage capital, initial investmentfinanciamiento financing, fundingfinanciar finance, fundfinanciero financialfinancista financierfinanza financefinanzas públicas public financefinca land propertyfirma signature, firm, company, housefirma autorizada authorised signaturefirma comercial commercial house, commercial businessfirma conjunta joint signature, co signaturefirma en blanco blank signaturefisco tax authorityfletador charterer, freighterfletamento charterfletamento por viaje voyage charterfletar charter, freightflete freight, freightageflete aéreo air freightflete marítimo sea freight

Spanish Englishflete por barco water freightflete terrestre land freightflotilla fleetfluctuación fluctuationfluctuar fluctuateflujo flowflujo de caja cash flowflujo de capital capital flowflujo de costes cost flowflujo de divisas currency flowflujo de efectivo cash flowflujo de fondos fund flow, cash flowflujo de tareas work flowflujo de trabajo work flowflujo financiero financial flowflujograma flowchartFMI International Monetary Fundfolio foliofolleto brochure, prospectusfomentar promotefomento promotionfondo fundfondo común de inversión mutual fund, trust fund, investment fundfondo de amortización depreciation fund, sinking fund, redemption fundfondo de beneficencia welfare fund, endowment fund, benevolent fundgarante guarantor, warrantorgarantía guarantee, guaranty, warranty, collateral, securitygarantía absoluta unconditional guarantee, absolute guaranteegarantía bancaria bank guaranteegarantía colateral collateral guarantee, collateral security, collateral

assurancegarantía completa absolute guaranteegarantía de título warranty of titlegarantía escrita written warranty, affirmative warranty, express warrantygarantía general general guarantee, general covenantgarantía hipotecaria mortgagegarantía incondicional absolute guaranteegarantía personal personal guaranteegarantía pignoraticia pledgegarantía prendaria pledgegarantía real real guarantee, real estate collateralgarantizado guaranteed, securedgarantizar guarantee, warrantgastar spend, wear outgasto expense, expenditure, spending, charge, overheadgasto acumulado accrued expensegasto amortizable deferred expense

Spanish Englishgasto anticipado prepaid expensegasto bancario bank charge, bank expensegasto comercial commercial expense, business expensegasto comunitario community expense, community chargegasto constante constant expensegasto consular consular chargegasto corriente current expense, running expensegasto de administración administration expensegasto de almacenaje storage costgasto de carga loading chargegasto de constitución formation expense, incorporation expensegasto de desarrollo development expensegasto de embarque shipping expensegasto de explotación operating expense, running cost, working expensegasto de fábrica factory overhead, factory expensegrapar staplegratificación bonus, bonus paymentgravable taxablegravamen tax, levy, lien, encumbrancegravamen bancario banker's liengravamen general general liengravamen proporcional proportional taxgravar tax, levy, encumberguerra de precios price warguía guide, directory, waybill, air waybill, bill of ladingguía aérea air waybillguiar guidehorario flexible flexible timetable, flexitimehorario laboral working hourshotel hotelhuelga strike, stoppage, walkouthuelga autorizada legal strikehuelga de brazos caídos stay in strike, sit down strikeimproductivo unproductive, non productive, barrenimpuesto tax, taxation, tribute, excise, duty, impositionimpuesto a cuenta interim tax payment (UK), estimated tax payment (US)impuesto a la herencia inheritance taximpuesto a la producción production taximpuesto a la propiedad property tax, estate taximpuesto a la renta income taximpuesto a la renta de las personasfísicas

personal income tax

impuesto a la renta personal private income taximpuesto a la transmisión gratuita debienes

gift tax

impuesto a las actividadeseconómicas

tax on business activities, tax on gainful activities

Spanish Englishimpuesto a las actividadesempresariales

tax on business activities

impuesto a las donaciones gift taximpuesto a las ganancias income tax, profits taximpuesto a las ganancias eventuales windfall taximpuesto a las gananciasinesperadas

windfall tax

impuesto a las sociedades corporation tax, corporate tax, company taximpuesto a las transferencias transfer taximpuesto a las transmisiones transfer taxíndice de desocupación unemployment rateíndice de endeudamiento borrowing ratio, gearing ratio, leverage ratioíndice de inflación rate of inflationíndice de liquidez liquidity ratioíndice de liquidez ácida acid test ratio, quick ratioíndice de ocupación employment rate, utilisation indexíndice de precios price indexíndice de precios al consumidor consumer price index, retail price indexíndice de precios mayoristas wholesale price indexíndice de precios minoristas retail price indexíndice de producción rate of output, rate of productioníndice de rentabilidad profitability ratioíndice de rotación turnover ratio, rate of turnoveringresos acumulados accrued incomeingresos anticipados accrued incomeingresos brutos gross incomeingresos de explotación trading income, operating income, revenueingresos de operación operating income, trading income, revenueingresos declarados declared income, reported incomeingresos del trabajo earned incomeingresos devengados earned income, accrued incomeingresos diferidos unearned income, accrued incomeingresos fijos fixed incomeingresos financieros financial incomeingresos futuros unearned revenue, future income, unrealised incomeingresos imponibles taxable incomeingresos marginales marginal revenueingresos netos net income, disposable incomeingresos operativos operating income, revenueingresos percibidos earned incomeingresos por ventas sales revenue, revenue, sales income, trading incomeingresos pro indiviso community incomeingresos testamentarios estate incomeinterés neto net interestinterés nominal nominal interestinterés pagado interest paidinterés percibido interest received

Spanish Englishinterés por mora delinquency interestlínea naviera shipping linelineal linear, straight linelingote ingotlingotes bullionliquidación liquidation, dissolution, windup, winding up, bargain saleliquidación de cuentas settlement of accounts, adjustment of accountsliquidación de existencias sale, clearance saleliquidación de impuestos tax returnliquidación final final settlementliquidador adjuster, receiver, trustee, liquidatorliquidar liquidate, dissolve, sell off, sell out, clear, adjust, settle,

payliquidez liquidityliquidez ácida acid liquidityliquidez corriente current liquiditylíquido liquidlista listlista de cobros list of collectionsmáquina herramienta machine toolmáquina rotuladora addressing machinemarca comercial trademarkmarca de fábrica trademark, factory trademarkmarca registrada registered trademark, trademark, brand namemarcador markermargen margin, spread, mark upmargen bruto gross marginmargen de beneficio profit margin, mark upmargen de comercialización marketing margin, sales mark upmargen de ganancia profit margin, mark upmargen de seguridad margin of safetymargen de utilidad profit marginmargen de venta sales mark up, sales profitmargen..comercial sales..mark upmarginal marginalmoneda constante constant moneymoneda controlada managed currencymoneda convertible convertible currency, redeemable currencymoneda corriente circulating medium, current money, currencymoneda de cuenta money of accountmoneda de curso legal legal tendermoneda de oro gold coinmoneda extranjera foreign currencymoneda falsa fake money, false money, counterfeit moneymoneda fiduciaria fiduciary moneymoneda firme hard currency, strong currencymoneda fraccionaria fractional currency

Spanish Englishmoneda fuerte strong currency, hard currencymoneda imaginaria money of accountmoneda inconvertible non convertible currency, irredeemable currencymonetario monetarymonopólico monopolisticobligación pendiente outstanding liability, outstanding debtobligación primaria primary liabilityobligación quirografaria unsecured liabilityobligación real real obligationobligación solidaria joint and several debt, joint & several liability or obligationobligación tributaria tax obligation tax liabilityobligatorio obligatory, binding, compulsoryobra work, worksobra de arte work of artobra de beneficencia welfare workobra en construcción construction worksobra en curso work in progressobra pública public workobra social social works, public welfare, social security, welfare,

social welfareobra social privada private medical insuranceoligopsonio oligopsonyoneroso onerousONG NGO, ,non government organizationOPA public purchasing offer, takeover bidopción optionopción de compra call option, call, purchase optionorden orderorden bancaria bank order, banker's orderorden de compra purchase order, buying order, indentorden de entrega delivery orderorden de fabricación manufacturing orderorden de liberación release orderorden de pago payment order, warrantorden de trabajo work orderorden del día order of the day, agendaorden pendiente back order, pending orderordenanza regulation, statuteordenar orderordinal ordinalordinario regular, ordinary, commonorganigrama organisation chartorganismo organisation, agency, body, entity, institutionoro de ley standard goldoro en barras bullionoro en polvo gold dustoro fino gold dust

Spanish Englishpagadero a la orden payable to orderpagadero a la vista due on sight, due on demand, payable on demandpagadero al portador payable to bearerpagado paidpagador payer, pay clerk, paymaster, tellerpagar pay, settlepagaré con resguardo collateral notepagaré de favor accommodation paperpagaré hipotecario mortgage notepagaré quirografario unsecured notepagaré sin garantía unsecured noteparticipación en los dividendos profit sharing, wage dividendparticipación mayoritaria majority interestparticipación minoritaria minority interestparticipar participate, shareparticular private, particularpartida consignment, lot, entry, itempartida capitalizable capitalisation unitpartida doble double entrypartida monetaria monetary itemperíodo de carencia waiting periodperito contable expert accountantprecio alzado lump sum price, flat rateprecio base base priceprecio congelado frozen priceprecio controlado controlled priceprecio corriente standard price, going price, current priceprecio de apertura opening priceprecio de cierre closing priceprecio de compra purchase price, buying priceprecio de contado cash price, spot priceprecio de recuperación call price, redemption priceprecio de rescate redemption price, call priceprecio de reventa resale priceprecio de venta selling price, going priceprecio del dinero cost of moneyprecio en tierra landed priceprecio fijo set price, fixed priceprecio real effective price, real pricetabla de amortización depreciation schedule, amortisation schedule, payment

scheduletarifa por día day ratetasa activa lending ratetasa activa mínima minimum lending ratetasa ajustada adjusted ratetasa de crecimiento growth ratetasa de depreciación depreciation rate, rate of depreciation

Spanish Englishtasa de descuento discount ratetenedor mayoritario majority holdertenencia legítima legal possessiontenencia conjunta joint tenancy, joint possessiontipo de interés fijo fixed ratetipo de interés financiero financial ratetipo de interés regulado regulated ratetipo de interés variable floating ratetipo de interés a 24 horas overnight ratetipo de interés a corto plazo short term rate, call ratetitular lawful holder of a position, title or officetitularidad ownership, possessiontítulo security, diploma, deed, titletítulo a fecha dated securitytítulo a plazo dated securitytítulo al portador bearer security, unregistered securitytítulo amortizable redeemable securitytítulo valor securitytoma de decisiones decision making, decision takingtoma de ganancias profit takingtoma de inventario stocktaking, inventory takingtoma de posesión assumption of office or positiontoma de riesgos risk takingtomador taker, drawee, beneficiary, buyertomador de crédito borrowertomar taketomar inventario control inventories, carry out physical control of

inventoriestomar posesión take possession or officetonelada bruta gross tontonelada corta short tontransportador transporter, carrier, conveyortransportador de cadena chain conveyortransportador de cinta conveyor belt, belt conveyortransportador de rodillos roller conveyortransportar transport, haul, carry, carry forward, carry overtransporte transport, transportation, cartage, carriage, transport,

means of transporttransporte directo through transportationtransporte multimodal multimodal transportationtransporte fluvial river transporttributable subject to taxationtributación payment of taxes, taxationtributante taxpayertributar pay taxestributario fiscal, pertaining to taxationutilidad bruta gross margin, gross profit

Spanish Englishutilidad capitalizada capitalised profitutilidad de inversiones capital gainutilidad de operaciones operating profitutilidad decreciente diminishing returnsutilidad financiera financial profitutilidad gravable taxable profitutilidad líquida net profitutilidad marginal marginal profitutilidad neta net profitvalor al vencimiento maturity valuevalor añadido value added, added valuevalor bruto gross valuevalor bursátil securityvalor intangible intangible valuevalor legal legal valuevalor líquido liquid value, net valuevalor mobiliario securityvalor negociable negotiable paper, negotiable security, marketable

securityvalor neto net valuevalor nominal nominal value, face valuevalor residual scrap value, residual value, junk value, written down

valuevalor tangible tangible value, physical valuevalor timbrado stamped papervalor unitario unit valuevaloración valuation, estimation, appraisal, assessment,

appreciationvaloración catastral assessed valuationvaloración de daños adjustment of claims, evaluation of damagesvaluable appraisable, rateable, that can be valuedvaluación appraisal, valuation, assessmentvaluación catastral tax assessmentvaluación contable accounting valuationventa consumada executed saleventa cruzada cross saleventa de derecho pleno absolute saleventa de saldos clearance sale, remnant saleventa directa direct sale, private saleventa en consignación consignment saleventa en cuenta sale on account, charge saleventa en cuotas instalment salevista de aduana customs inspectorviviendas de protección oficial public housingyacimiento deposityacimiento de petróleo oil fieldyen yen

Spanish Englishzona fiscal tax districtzona franca tax free zone, free zone, foreign trade zonezona industrial industrial area, industrial zonezona tributaria tax district