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73 Cards in this Set

  • Front
  • Back
abbreviated
abreviado
accelerated
acelerado
accounting balance
balance de cuenta
accounts payable
cuentas a pagar
accounts receivable
cuentas a cobrar
adjustment
ajuste
amortization, depreciation
amortización, depreciación
annual report
informe anual, reporte anual
assets
activo
balance (account)
saldo, balance
balance carried down or forward
remanente a cuenta nueva
bank
banco
building
edificio
capital expenditure
gasto de capital
capital stock
capital social
cash
caja
cash flow
flujo de efectivo
closing balance
balance final
closing entry
asiento de cierre
cost of good sold
costo de venta
credit (balance)
acreedor
current
corriente
current asset
activo circulante
debit
deudor
dividend
dividendo
drawing
retiro de fundo
durable
duradero
expense
gasto
extraordinary
extraordinario
footnote
nota al pie de la página
income
ingresos
income statement
estado de ganancias y pérdidas
inflow
entrada
insurance
seguro
intangible
intangible
invariable
invariable
inventory
inventario
land
terreno, propiedad
ledger
libro mayor
liabilities
obligaciones
liability
pasivo, obligaciones
long term
plazo largo
losses
pérdidas
majority
mayoría
merchandise
mercadería
minority interests
intereses minoritarios
net worth, equity
patrimonio neto
office equipment
equipo de oficina
operating
operativo
outflow
salida
owners' equity
recursos propios de los propietarios
per share income
ingresos por acción
prepaid
pagado por adelantado
profits
ganancias
properties
bienes
quarter
trimestre
rent
alquiler (renta)
reserve
reserva
residual equity, worth
participación en el capital
return
rendimiento
rights
derechos
sales
ventas
semester
semestre
suppliers
proveedores
supply
provisión
tangible
tangible
treasury stocks
autocartera
trial balance
balance de comprobación de saldos
unearned income
rendimiento del capital
utilities
utilidades
variable
variable
wealth
riqueza, patrimonio
weighted average
promedio ponderado