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144 Cards in this Set

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

Pasivos + capital pagado + ganancias retenidas

Pasivos + capital pagado + (ingresos - gastos)
patrimonio =
capital pagado + ganancias retenidas
ganancias retenidas =
ingresos - gastos
aportación
contribution
apretón
squeeze (n)
flojo
loose
casquido
snap (n)
abanicarse
to fan oneself
fruncir
to wrinkle
MCCA
Mercado Común de Centroamerica