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144 Cards in this Set
- Front
- Back
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activo
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asset(s)
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balance general
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balance sheets
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banca
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the banking industry
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banco
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a bank
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contabilidad
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accounting
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cuenta
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account
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cuenta corriente
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checking account
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cuenta de ahorros
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savings account
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cuentacorrentista
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current account holder
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estado
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statement
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estado de cuenta
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statement of account
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estado de ganancias y pérdidas
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profit and loss statement, income statement
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partida doble
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double-sided entry (accounting)
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pasivo
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liability, liabilities
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abonar
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to pay
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a corto (largo, medio) plazo
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in the short (long, mid-) term
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acreedor
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creditor
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ahorrar
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to save (as in a savings account)
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ahorros
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savings (as in a savings account)
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ahorro-depósito
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savings deposit
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al contado
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cash (eg: to pay in cash)
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a plazo fijo
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fixed term
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arriendo
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rent, lease
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asentar ie
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to note, to enter
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asesoramiento
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advice, consultation
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asiento
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entry
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auditoría
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auditorship, auditing
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balance de comprobación
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trial balance
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balance general
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balance sheet
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banquero/a
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banker
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billón
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trillion
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caja
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cash register
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caja de ahorros
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savings bank
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caja de seguridad
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safety deposit box
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cajero/a
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cashier
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cancelar
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to pay off, to settle
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capital pagado
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owner's equity
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capital social
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capital stock
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cobrar
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to cash, to charge
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conjunto (adj)
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joint (as in joint account)
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contable; contador/a
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accountant, accounting
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contable fiscal
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government accountant
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contable público titulado
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certified public accountant
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contaduría
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accounting
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costo de ventas
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cost of goods sold
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cuenta conjunta
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joint account
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cuenta mancomunada
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joint account
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cuenta por cobrar
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account receivable
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cuenta por pagar
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account payable
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custodiar
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to keep, to hold, to take care of
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cheque
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check
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cheque al portador
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check to the bearer
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cheque bancario
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bank check
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cheque de administración
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cashier's check
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cheque en descubierto, cheque sin fondos
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overdrawn check, insufficient funds
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cheque nominativo
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check to a designated payee
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debe
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debt
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débito
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debit
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depositante
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depositor
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depósito
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deposit
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depósito a la demanda
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demand deposit
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depósito a plazo fijo
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time deposit
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devengar
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to yield, to earn (interest)
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devolución
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refund, payment
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diario
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book of original entry, general journal
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efectivo
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cash (as in to pay in cash)
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equipo de almacén
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plant equipment
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ejercicio
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accounting period, fiscal year
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enchufe
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pull, influence
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endosante
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endorser
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endosar
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to endorse
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endosatario/a
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endorsee
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enterarse de
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to find out
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estado contable
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accounting statement
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estado de flujo de caja
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cash flow statement
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estado de ganancias retenidas
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statement of retained earnings
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estado financiero
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financial statement
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factura
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invoice
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flujo de caja
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cash flow
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flujo de efectivo
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cash flow
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formulario
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printed form
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ganancias retenidas
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retained earnings
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gastos
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costs, expenses
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girado/a
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drawee
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girador/a
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drawer of check or draft
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girar
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to draw, to issue
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haber
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credit, assets
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hacer constar
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to point out, to indicate
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importe
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amount, price, cost
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ingreso
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receipt, revenue, income
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letras por pagar
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bills (of exchange) payable
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librado/a
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drawee
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librador/a
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drawer
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librar
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to draw, to issue
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libro mayor
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ledger
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mancomunado
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joint (adj)
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obligaciones
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liabilities
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otorgar
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to give, to grant
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pagaré
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promissory note (IOU)
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pase
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entry (in a ledger)
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pasivo
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liabilities
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pasivo circulante
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current liabilities
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pasivo fijo
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fixed liabilities
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patrimonio
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wealth, estate capital, net worth
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pedir prestado
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to borrow
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portador/a
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bearer
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prestamista
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lender
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préstamo comercial
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commercial loan
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prestatario/a
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borrower
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presupuesto
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budget
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recaudo
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collection
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recibo
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receipt
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rentabilidad
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profitability
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retirar
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to withdraw
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saldo
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balance of an account
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saldo acreedor
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credit balance
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saldo deudor
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debit balance
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saldo de utilidad neta
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net profit
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so pena de
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under penalty of
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tenedor/a
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holder, bearer
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tipo
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rate (of interest, of exchange...)
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tomar prestado
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to borrow
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viáticos
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travel allowance, expenses
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cuentahabiente
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drawer (person)
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endosante
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endorser
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portador
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carrier, bearer, payee
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vencer
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to expire, to mature, to fall due
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rédito
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yield, interest
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averiguar
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to investigate, to inquire into
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factible
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feasible, workable
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rellenar
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to refill, to replenish , to supply
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carnet de identidad
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ID card
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suministro
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supply (n)
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ramas
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branches (literal and figurative)
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Activos =
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Pasivos + patrimonio o capital
Pasivos + capital pagado + ganancias retenidas Pasivos + capital pagado + (ingresos - gastos) |
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patrimonio =
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capital pagado + ganancias retenidas
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ganancias retenidas =
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ingresos - gastos
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aportación
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contribution
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apretón
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squeeze (n)
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flojo
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loose
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casquido
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snap (n)
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abanicarse
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to fan oneself
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fruncir
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to wrinkle
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MCCA
|
Mercado Común de Centroamerica
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