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AListaFinaldoInglsparaNegcios

Portugus Ingls
13salrio Christmasbonus
acurtoprazo shortterm,current
adescoberto atrisk
afavorde infavorof
agranel inbulk
ordem toorder
aoutraparteemumatransao counterparty,otherparty
provadefogo fireproof
provaderoubo theftproof
areceberouapagar
outstandingreceivable
orpayable
atermo forward
aumdeterminadopreo atagivenprice
vista ondemand,atsight
abaixodalinha(dolucro
operacional)
belowtheline
abaixodovalornominal,abaixo
dovalorpar
belowpar
abandono(debens) abandonment
abandonodotrabalho walkout
abatimento rebate,abatement
aberturadecapital goingpublic
aberturadeinqurito
openingofpublic
enquiry
aberturadeinventrio
openingofprobate
proceedings
aberturaeconmica economicopening
abonado accommodated
abonador
accommodationmaker,
accommodationparty
abonar guaranteewarrant
abordagembaseadaem
formulrios
formdrivenapproach
abordagemcomprobatria substantiveapproach
abordagemdadiretoriaexecutiva
topmanagement
approach
abordagemdescendente topdownapproach
abordagemempresarial businessapproach
abordar approach
abrangente comprehensive
abrirumprocesso filingofalawsuit
abrogar abrogate
absentesmo,absentismo absenteeism
absorver absorb
absorveramaior overabsorb
abusodeautoridade abuseofauthority
ao stock(USA),share(UK)
aoaoportador
bearerstock(USA),
bearershare(UK)
aobonificada
bonusstock(USA),
bonusshare(UK)
aocheia cumdividend
aocivil civilaction
aocoletiva classaction
aocomdireitoavoto
votingstock(USA),
votingshare(UK)
aocomdireitosespeciais(EUA) seniorstock(USA)
aocominatria injunction
aocorretiva remedialaction
aodedespejo eviction
aodefruio fruitionshare
aodeprimeiralinha,aode
primeiraqualidade
bluechipstock(USA),
bluechipshare(UK)
aoderesponsabilidade liabilityaction
aodeclaratria declaratoryaction
aodireta directclause
aoemtesouraria
treasurystock(USA),
treasuryshare(UK)
aoescritural bookentryshare
aoexecutiva executionproceedings
aofracionria fractionalshare
aohipotecria
mortgageforeclosure
proceedings
aojulgadaimprocedente claimdismissed
aolegal legalaction,lawsuit
aonocotadaembolsa unlistedsecurity
aonominativa
nominativestock(USA),
nominativeshare(UK)
aoordinria
commonstock(USA),
commonshare(UK),
ordinarystock(USA)
aoordinria ordinarylawsuit
aopreferencial
preferredcapitalstock
(USA),preferredcapital
share(UK)
aorevocatria revocationsuit
aovazia exdividend
acaso hazard
aceitao admission,admittance
aceitao acceptance
aceitaoeretenodeclientes
acceptanceand
retentionofclients
aceitar adopt
aceitarumrisco acceptarisk
aceitebancrio bankacceptance
aceitedettulocomercial acceptance
aceitesesaquesdedepsitos
depositacceptanceand
withdrawal
acessar(v)acesso(s) access(v)(n)
acessoaserviosbancriosem
casa
homebanking
acidente accident
acidentecoletivo collectiveaccident
acidentedetrabalho workrelatedaccident
acidentepessoal personalaccident
acimadalinha(dolucrolquido) abovetheline
acionar,processar sue
acionista
stockholder(USA),
shareholder(UK)
acionistamajoritrio,acionista
controlador
majoritystockholder
(USA),majority
shareholder(UK)
acionistaminoritrio
minoritystockholder
(USA),minority
shareholder(UK)
aes(investimentos) equities
aesalavancadas leveragedstocks
aesbaratas(EUA) cheapstocks(USA)
aescadasemcomisso forfeitedshares
aesdesegundalinha secondarystocks
aesdocapital equitysecurities
aesdoIRB IRBshares
aesdoadas donatedcapitalstocks
aesemitidasemcirculao
outstandingstocks
(USA),outstanding
shares(UK)
aesinativas
inactivestocks(USA),
inactiveshares(UK)
aesnoemitidas unissuedcapital
aesnormativas regulatoryactions
aespreferenciaiscomdireitoa
dividendocumulativo
cumulativepreferred
stocks(USA),
cumulativepreferred
shares(UK)
aesrepresentativasdocapital capitalstocks
aessubscritas subscribedcapital
acompanhamento followupattendance
acondicionar(v)
acondicionamento(s)
package(v)(n)
aconselhamento counselling
acordoamigvel amicablesettlement
acordocomercial tradeagreement
acordocompensatrio offsetagreement
acordodespreadatermo
ForwardSpread
AgreementFSA
acordodecmbioatermo
ForwardExchange
AgreementFXA
acordodecavalheiros gentlemen'sagreement
acordodecesso assignmentagreement
acordodecesso,acordode
transferncia
deedofassignment
acordodecolocao(EUA)
underwritingagreement
(USA)
acordodecooperao
cooperationagreement,
cooperativeagreement
acordodelicena(defabricao) licenseagreement
acordodeprodutividade productivityagreement
acordoderecompra buybackagreement
acordodetaxaatermo
ForwardRate
AgreementFRA
acordodetaxadecmbio
ExchangeRate
AgreementERA
acordodevoto votingagreement
acordoextrajudicial outofcourtsettlement
acordofinal closingagreement
AcordoGeraldeTarifase
ComrcioGATT
GeneralAgreementon
TariffsandTrade
GATT
AcordoGeralemComrcioe
Servios(ONU)
GeneralAgreementon
TradeandServices
GATS(UNO)
acordoparatransao,acordo
paracontratofuturo
futurescontract
acordo,contrato,convnio agreement,contract
acordosderevenda
reverserepurchase
agreements
acordosdevendaerecompra
saleandrepurchase
agreements
acrscimomargemdolucro additionalmarkup
adaptao fitness
adendo,aditivo addendum,addenda
adequao adequacy
adequado adequate,fair,suitable
adeso adhesion
adiamento deferment
adiantamento advance
AdiantamentosobreContratosde
CmbioACC
AdvanceonExport
Contracts
adiantamentosaempregados advancestoemployees
adiantamentosafornecedores advancestosuppliers
adiantamentosdefregueses,
adiantamentosdeclientes
advancesfrom
customers
adiantamentossobreasaplices policyloans
adiantar advance
adiar defer,postpone,delay
adio addition
adicional further
AdicionaldeImpostodeRenda
EstadualAIRE
additionalstateincome
tax
adicionalnoturno nightadditional
adicionalporinsalubridade
additionalpayfor
insalubrity
adicionalporpericulosidade
hazardousactivities
additionalremuneration
adicionalportempodeservio
lengthofservice
additional
adidocomercial commercialattach
administrao
administration,
management
administraobaseadaem
atividades
ActivityBased
ManagementABM
administraodeassuntosdo
meioambiente
environmentalaffairs
management
administraodefideicomissos,
administraodetrust
trustadministration
administraodefundosde
clientes,semrestries
discretionary
managementofclient
funds
administraodelinha,gerncia
delinha
linemanagement
administraodepessoal personnelmanagement
administraoderisco riskmanagement
administraodevendas salesmanagement
administraodoescritrio officemanagement
administraofinanceira financialmanagement
administraoporcrise managementbycrisis
administraoporexceo
managementby
exception
administraoporobjetivos
managementby
objectives
administrador administrator,manager
admisso admission,admittance
admitirpessoal hire
adotar follow,adopt
adulterao adulteration
adulterar alloy,garble
advertncia caveat
advogado
attorney,lawyer,
solicitor,legalcounsel
advogadodedefesa counsellor
afetar affect
afetardesfavoravelmentE adverselyaffect
afretamento charter
agncia agency,branch
AgnciaNacionaldas
TelecomunicaesANATEL
NationalAgencyfor
Telecommunications
ANATEL
agenda diary
agente agent
agenteadelcredere delcredereagent
agentedeseguros insuranceagent
agenteemissordeaplices directwriter
agenteexclusivo soleagent
agenteextraordinrio commercialcontact
agentefiducirio trustee
agenteinspetor commercialclerk
agenterepresentante agency
gio
premium,goodwill,
sharepremium
gionavendadedireitodetaxa
deprmio
premiumonthesalesof
subscriptionpremium
rate
gionorealizado unrealizedpremium
giosobreemissodeaes
sharepremium,stock
premium
giosobreobrigao,giosobre
ttulo
bondpremium
agiota usurer
agitao wave
agravo appeal
agroindstria,agroempresa agribusiness
agropecuria
farmingandcattle
raising,agricultureand
livestockraising
ajuda relief
ajudaampla extensiveaid
ajudadecusto costoflivingallowance
ajuizamentodecausa filingofalawsuit
ajustador adjuster
ajustaremdetalhes,tocar finetune
ajuste adjustment
ajustedeefeitoretroativo retrocativeadjustment
ajustedeexerccioanterior prioryearadjustment
ajustedeprmio premiumadjustment
ajustepelosnveisdepreosde
reposio
replacementprice
adjustment
ajustescontbeisacumulados
cumulativeaccounting
adjustments
ajustesdeconverso(de
demonstraesfinanceiras)de
umamoedaparaoutra
translationadjustments
ajustesnosregistroscontbeis bookadjustments
alavancagemfinanceira financialleverage
alavancagemoperacional operatingleverage
alcanar,atingir achieve
aleatrio random
alfndega,aduana customs
algoritmo algorithm
alienao disposal,sale
alienaodeparticipao
societria
divestiture
alienaofiduciria statutorylien,collateral
alienar disposeof,sell
alimentao meals
alquota rate
alquotadeimposto taxarate
almoxarifado
stores,storeroom,
warehouse,stockroom
alojamento housing
altaadministrao seniormanagement
altadepreosrpida boom
alta,aumento(depreos,
impostos,etc.)
hike
altamenteendividado heavilyindebted
alterao alteration
alterarindevidamente tamperwith
altofuncionrio seniorofficial
altonvel highlevel
altorisco highrisk
alugar(daremaluguel) let
aluguel(s)alugar,arrendar(v) rent(n)(v)
aluguelcomclusuladeaquisio
hirepurchase,
installmentpurchase
(USA)
alvar permit
alvarjudicial courtorder
alvo target
ambientedecontrole controlenvironment
amenizar sweeten
amigvel amicable
amortizao amortization
amortizaoacelerada acceleratedamortization
amortizaodeaes
stockamortization
(USA),share
amortization(UK)
amortizar amortize
amostra sample
amostraprobabilstica probabilitysample
amostrarepresentativa representativesample
amostragem sampling
amostragemaleatria randomsampling
amostragememauditoria auditsampling
amostragemestatstica statisticalsampling
amostragemestratificada stratifiedsampling
amostragemmltipla multiplesampling
amostragemnoestatstica nonstatisticalsampling
amostragemporjulgamento judgmentsampling
amostragemseqencial sequentialsampling
amostragemsistemtica systematicsampling
amplagamadeatividades widerangeactivity
ampliaodecrdito creditextension
amplitude scope
analfabeto illiterate
analisadoporantigidade vintaged
analisar analyse
anlise analysis
anlisecrticadeetapas criticalpathanalysis
anlisedecargo jobanalysis
anlisedeconcorrncia competitoranalysis
anlisedecorrelao correlationanalysis
anlisedecustobenefcio costbenefitanalysis
anlisededesempenho performanceanalysis
anlisedeentradaesada inputoutputanalysis
anlisedeinvestimento investmentanalysis
anlisedemercado marketanalysis
anlisedeprojeto projectanalysis
anlisederegresso regressionanalysis
anlisederisco riskanalysis
anlisederotatividade turnoveranalysis
anlisedesensibilidade sensitivityanalysis
anlisedesistemas systemsanalysis
anlisedetendncias trendanalysis
anlisedevariaes varianceanalysis
anliseemprofundidade depthanalysis
anliseestatstica statisticalanalysis
anlisefuncional functionalanalysis
anlisemercadolgica marketanalysisservices
anlisepormeiodequocientes ratioanalysis
anlisevertical verticalanalysis
analista analyst
analistafinanceiro finacialanalyst
anexo
enclosure,exhibit,
attachment
anistia amnesty
anoanterior precedingyear
anocivil,anodocalendrio calendaryear
anocontbil,anofiscal fiscalyear
anoemcurso currentyear
anobase taxbaseyear
anotar jotdown
AntecipaodeReceita
OramentriaARO
advanceofapproved
budgetedfunds
antedatar antedate,predate
antesdosimpostos beforetaxes
antigidade(noemprego) seniority
anualizado annualized
anualmente yearly
anuidade(aplice)comprmio
anual
annualpremiumannuity
anuidades(segurosresgatveis
emvida)
annuities
anuidadesvariveis variableannuities
anulao voidance,annulment
anular void,annul
aoanoa.a. perannump.a.
aodia,pordia perdiem
aomsa.m. permonthp.m.
aparelhar furnish
apartar setaside
apndice appendix
aperfeioamentodepessoal staffdevelopment
aperfeioamentodoproduto productimprovement
apertado tight
apertodecrdito creditsqueeze
aperto,apuro squeeze
aplicao applicationinvestment
apoiofinanceiro financialsupport
apoiopoltico politicalsupport
aplice policy
apliceordem transferrablepolicy
apliceatempo termlifeinsurance
apliceaberta openpolicy
apliceajustvelouvarivel variablepolicy
apliceallrisksoutodososriscos allriskspolicy
apliceanual annualpolicy
apliceblanket
blanketpolicy,blanket
insurance
aplicecobrindolocaisno
especificados
blanketcontract
aplicecoletiva collectivepolicy
aplicecompreensiva comprehensivepolicy
aplicedecurtoprazo
shorttermpolicyshort
tailpolicy
aplicedeprazoindefinido openendedpolicy
aplicederiscosmltiplos multipleriskpolicy
aplicedeseguro insurancepolicy
aplicedesegurodevida lifeinsurancepolicy
apliceflutuante
floater(policyor
endorsement)
apliceglobal blanketpolicy
apliceindividual individualinsurance
policy
aplicepadronizada standardizedpolicy
apliceplurianual multiannualpolicy
aplicesimples singlepolicy
aplicesdeanuidadecom
extensodecoberturaparavidae
invalidez
annuitieswithlife
contingencesordisability
contracts
apontador timekeeper
aportederecursos(de
acionistas/bancos)
financialresources
providedby
(stockholders/banks)
aposentadoria
retirement,pension,
superannuation
aposentadoriapordoenaou
acidente
disabilityretirement
aposentadoriaporinvalidez invalidpension
aposentadoriaporvelhice oldagepension
apreamentopelataxaderetorno rateofreturnpricing
aprendizagemprogramada programmedlearning
aprendizagem,aprendizado apprenticeship
apresentao presentation
apresentaoedivulgao
presentationand
disclosure
apresentaofidedigna,
apresentaoadequada
fairpresentation,
accuratepresentation
apresentamadequadamenteem
todososaspectosrelevantes
(EUA)
presentfairlyinall
materialrespects(USA)
apresentarfidedignamente,
apresentaradequadamente
fairlypresentgiveatrue
andfairview(UK)
apressar expedite
aprimorar improve,streamline
apropriao
appropriation,allocation,
apportionment
apropriaodecustos allocationofcosts
apropriaodedespesas expenseallocation
apropriaoindbita
misappropriation,
larceny
apropriado suitable
apropriar apportion
aprovao approval
aproveitador profiteer
aproveitvel workable
aproximaogrosseira roughapproximation
aproximar approach
aptido eligibility,fitness
aptidopessoal personalability
apto eligible,capable
aquisio acquisition
aquisiodeaespelos
administradores
managementbuyout
aquisiodeaespelos
administradores,com
financiamento
leveragedmanagement
buyout
aquisiodeumaempresapor
outraouporumconglomerado
takeover
aquisiodocontroledeuma
empresa
buyout
aquisioporcompra purchaseacquisition
arbitramento arbitration
arbitramento,arbitragem arbitrage
arbitrariedade arbitrariness
rbitro forum,referee
rbitro,mediador arbitrator
arcarcomoscustos defray
arcarcomprejuzos sustainlosses
reacomexcedentedemode
obra
laborsurplusarea
reacomercial tradingarea
readecrescimento growtharea
readefinanciamentos financingarea
readeLivreComrciodas
AmricasALCA
America'sFreeTrade
AreaAFTA
readeLivreComrciode
MacapeSantanaALCMS
MacapaandSantana
FreeTradeZone
readenegcios businessarea
readeprodutos productarea
readevendas salesarea
reaEconmicaEuropiaAEE
EuropeanEconomic
AreaEEA
reaoperacional operationalarea
reaproblemtica problemarea
argumentodevendas sellingpoint
armadilha pitfall
armador shipowner
armazm warehouse,depot
armazmalfandegado bondedwarehouse
armazenamento storage,warehousing
armazenar stockpile
arquivar file
arquivarumprocesso,indeferir
dismissalawsuitor
claim
arquivo file
arquivoconfidencial confidentialfile
arquivoemsuspenso suspensefile
arquivomestre masterfile
arrazoado satementoffacts
arredondar roundoff
arrendador lessor
arrendamento leasing
arrendamentocomalavancagem leveragedlease
arrendamentodebensdo
imobilizadoequivalenteauma
comprafinanciada
capitallease
arrendamentodotipodevenda salestypelease
arrendamentomercantil commercialleasing
arrendamentooperacional operatinglease
arrendamentoparafinanciamento financinglease
arrendatrio leaseholder
arriscar risk
arrolar enroll
artesanato handicraft,handmade
arteso artisan
aspecto feature
assalariado
wageearner,employed
forwages,staff
assembliadeacionistas
stockholders'meeting
(USA),shareholders'
meeting(UK)
AssembliaGeralExtraordinria
deAcionistasAGE
Extraordinary
Stockholders'General
Meeting(USA),
Extraordinary
Shareholders'General
Meeting(UK)
AssembliaGeralOrdinriade
AcionistasAGO
OrdinaryStockholders'
GeneralMeeting(USA),
OrdinaryShareholders'
GeneralMeeting(UK)
asseroquantoapresentaoe
divulgao
presentationand
disclosureassertion
asseroquantoavaliao valuationassertion
asseroquantoadireitose
obrigaes
rightsandobligations
assertion
asseroquantoexistncia existenceassertion
asseroquantointegridade completenessassertion
asseroquantoocorrncia occurrenceassertion
asseroquantoquantificao measurementassertion
asseresnasdemonstraes
financeiras,asseresnas
demonstraescontbeis
financialstatements
assertions
asseres,afirmaes assertions
assessor
advisor,adviser(UK),
consultant
assessorfinanceiro
financialadvisor,
consultant
assessorar advise
assessoriaestratgica
stategicadvisory
services
assessoriajurdica,assessoria
legal
legalcounsel
assinalar earmark,indicate
assinatura signature,subscription
assinaturadacarteiradetrabalho,
anotaodacarteiradetrabalho
employeecard
annotation
assinaturaembranco blanksignature
assistnciatcnica technicalassistance
assistente assistant
assistentedeauditoria
staffaccountantaudit
assistant
associao
association,
membership
AssociaoBrasileiradas
SociedadesdeCapitaAberto
ABRASCA
BrazilianAssociationof
ListedCompanies
AssociaoBrasileiradeNormas
TcnicasABNT
BrazilianAssociationof
TechnicalStandards
AssociaoBrasileirados
AnalistasdoMercadodeCapitais
ABAMEC
BrazilianAssociationof
CapitalMarketAnalysts
associaodeclasse tradeassociation
AssociaodePoupanae
EmprstimoAPE
SavingsandLoan
Association
associaodoauditor,ligaodo
auditorcomasdemonstraes
financeiras/contbeisdaempresa,
pelotrabalhofeito)
auditor'sassociation
AssociaoEuropiadeLivre
ComrcioAELC
EuropeanFreeTrade
AssociationEFTA
AssociaoInteramericanade
ContadoresAIC
Interamerican
Associationof
AccountantsIAA
AssociaoLatinoAmericanade
IntegraoALADI
LatinAmerican
Associationfor
Integration
AssociaoLatinoAmericanade
LivreComrcioALALC
LatinAmericanFree
TradeAssociation
LAFTA
AssociaoNacionaldas
InstituiesdeMercadoAberto
ANDIMA
NationalAssociationof
OpenMarket
Institutions,independent
financialmarket
informationagency
AssociaoNacionaldeBancos
deInvestimentoeDistribuidoras
ANBID
NationalAssociationof
InvestmentBanksand
SecuritiesDealers
AssociaoNacionalde
ExportadoresdeCereiaisANEC
NationalAssociationof
CerealExporters
AssociaoNacionalde
FabricantesdeVeculos
AutomotoresANFAVEA
NationalAssociationof
VehicleManufacturers
AssociaoNacionalde
PesquisasEconmicasANPE
NationalAssociationof
EconomicResearch
assumir assume
assumiroescritrio takeoffice
assunodedvidas assumptionofdebts
assuno,suposio assumption
assunto matter,subject
atacadista,distribuidor jobber,wholesaler
atacado wholesale
atas minutes
atagora todate
atender(sexigncias,
regulamentos,etc.)
meet,complywith,
conformto
atendidopeloescritriodex
atender
managedoutofthex
office
atendimentoaclientesespeciais
(deumbanco)
privatebanking
atentoaooramento budgetminded
atestadodeantecedentes criminalrecord,
clearancecertificate
atestar attest,vouch
atinente relevant
atividade(ramodenegcios) activity
atividadeauxiliar auxiliaryactivity
atividadebancria
banking,banking
industry
atividadecclica cyclicalactivity
atividadecominvestimento
intensivoemimobilizado
capitalintensiveactivity
atividadeeconmica businessactivity
atividadesazonal seasonalactivity
atividadesdaoperao businessactivities
atividadesdebancomltiplo multiplebanking
atividadesdefloating floatingactivities
atividadesdenegociaese
investimentos
tradingandinvesting
activity
atividadesdosbancosde
investimento
investmentbanking
atividadesforadopas,
principalmenteemparasosfiscais
offshore
atividadesrelacionadasa
financiamentos
loanservicingactivity
ativo asset
ativoacurtssimoprazo liquidasset
ativoalongoprazo longtermasset
ativocedidoemgarantia pledgedasset
ativocirculante
currentassets,short
termassets
ativocirculantelquido netcurrentassets
ativoconsumvel wastingasset
ativocontingente contingentasset
ativodadoemgarantia assetbacking
ativodeimpostodiferido deferredtaxasset
ativoderealizaoimediata quickasset
ativodeprecivel depreciableasset
ativodiferido deferredasset
ativodisponvel availableasset
ativofinanceiro financialasset
ativofixo,ativoimobilizado fixedasset
ativoimobilizado
property,plantand
equipmentfixedassets
ativoindexadopelainflation inflationindexedasset
ativointangvel intangibleasset
ativolquido netassets
ativolquidobsico underlyingnetassets
ativomonetrio monetaryasset
ativonocirculante noncurrentasset
ativonominal nominalasset
ativooculto hiddenasset
ativopermanente permanentassets
ativotangvel tangibleasset
ativosarrendados leasedassets
ativoscomincidnciadejuros interestbearingassets
ativosdehipotecasexecutadas foreclosedassets
ativosdereserva reserveassets
ativosgeradosdereceita earningassets
ativosnocontabilizados unrecordedassets
ativosnomonetrios,passivos
nomonetrios
nonmonetaryassets,
nonmonetaryliabilities
ativosprincipais majorassets
ativosprodutivos productiveassets
ativossemrendimento(juros) nonperformingassets
atodeclaratrio(normativo)
declaratoryact
(normative)
atodosacionistasoudos
diretoreseleitos
corporateaction
atofortuito actofGod
atonormativo regulatoryact
atosilegaispraticadospor
empresas
illegalactsby
companies
atrasado(dvidanopagano
vencimento)
arrears(ofadebt)
atrasocomercial salesappeal
atributos
capabilities,
characteristics,
attributes
atrito friction
atual current
atualizaodesistemas systemsupdating
atualizaomonetria monetaryrestatement
atualizado uptodate,current
atuarial actuarial
aturio actuary
audincia hearing
audinciadeinstruo discoveryhearing
auditar audit,exam
auditor auditor
auditorcontnuo,auditor
recorrente
continuingauditor
auditorexterno externalauditor
auditorindependente
independentauditor,
independentaccountant,
independentpublic
accountant(USA)
auditorinterno internalauditor
auditorprecedente,auditor
anterior
predecessorauditor
auditorprincipal principalauditor
auditorprincipal(responsvelpela
auditoriadaparteprincipaldeum
grupodeempresas)
principalauditor
auditorrecmcontratado incomingauditor
auditoriaadministrativa managementaudit
auditoriaanual annualaudit
auditoriadeassuntosdomeio
ambiente
environmentalaudit
auditoriadecontas auditofaccounts
auditoriadeescopolimitado limitedscopeaudit
auditoriadefinaldeano yearendaudit
auditoriadenterim,auditoria
intermediria
interimaudit
auditoriadeprevenode
poluio
pollutionprevention
audit
auditoriadesistemade
computador
computersystemaudit
auditoriaemconjunto(feitapor
maisdeumafirmadeauditoria,
comumsparecer)
jointaudit
auditoriaexterna externalaudit
auditoriaindependente
independentauditing
independentpublic
accounting(USA)
auditoriainterna internalaudit
auditoriaobrigatria statutoryaudit
auditoriaoperacional operationalaudit
auditoriaperidica periodicaudit
auditoriapreliminar preliminaryaudit
auditoriarecorrente recurringaudit
auditoriassimultneas(emisso
deparecerespormaisdeuma
firmadeauditoria)
simultaneousaudits
auferir earn
aumentar increase
aumentardevalor(noslivros) writeup
aumento increase
aumentodecapital capitalincrease
aumentodepreo priceincrease
aumentodevalorresultantede appraisalincrement
avaliao
ausnciadevidodoena
(empregado)
sickleave
austeridademonetria monetarystringency
autarquia autarchy
autenticado(cpia,etc.)
certified,notarized
(copy,etc.)
autenticar authenticate,notarize
autntico authentic,bonafide
autodeinfrao(fiscal)
taxassessment,tax
notice
autoavaliao selfappraisal
autofinanciamento selffinancing
automao automation
autnomo
autonomousfreelance
worker
autoridadecompetente pertinentauthority
autoridadefiscalfederal
governmentaltaxing
authority
autoridadeparaexecutar bindingauthority
autoridadesdaimigrao immigrationauthorities
autoridadesfiscais,autoridades
tributrias
taxauthorities,fiscal
authorities
autoridadesnormativas regulatoryauthorities
autorizao authorization
autosdeprocesso caserecords
autoseguro selfinsurance
autosuficincia selfsufficiency
autuao
additionaltax
assessment
auxiliar ancillary
auxiliardeescritrio juniorclerk
auxliocreche daycarecenteraid
auxliodoena
sicknessbenefit,
disabilitycompensation
auxliofuneral funeralgrant
auxliomaternidade maternityassistance
auxlionatalidade birthgrant
aval guarantee,aval
avaliao
appraisal,evaluation,
valuation
avaliaodebensdoimobilizado appraisaloffixedassets
avaliaodecargo jobevaluation
avaliaodecrdito creditrating
avaliaodedesempenho
performanceevaluation,
performanceappraisal
avaliaodeestoques inventoryvaluation
avaliaodemercado marketappraisal
avaliaoderisco riskassessment
avaliaodetransaodecmbio
atermo,aplicandoseataxa
correntepeloperodorestante
buybackvaluation
avaliaodotrabalhodeum
especialista,avaliaodotrabalho
deumperito
assessingtheworkof
anexpert
avaliador appraiser,valuer
avaliar evaluate,appraise
avaliarnovamente reappraise
avalizaodoprojeto projectassessment
avanoimportante breakthrough
avaria damage
aventureiro adventurer
averbar
legalize,annotate,
register
avisar advise
aviso notice,advice
avisodecrdito creditadvice
avisodeentrega deliverynotice
avisoderemessa remittanceadvice
avisodesinistro
noticoofloss,noticeof
claim
avisoprvio
priornotice,previous
notice
baixa writeoff
baixadeitemdoativoimobilizado
retirementoffixedasset
items
baixar(portaria,regulamento) enact(anordinance)
baixar,darbaixa(item) writeoff
baixasparadespesas,retiradas,
vendas(deitensdoimobilizado)
retirement(disposalof
propertyandequipment)
baixorisco lowrisk
balanacomercial tradebalance
balanacomercialfavorvel favorabletradebalance
balancear offsetbalance
balancete trialbalance
balancetedeverificao trialbalance
balancetefinal closingtrialbalance
balanodepagamentos balanceofpayments
balanointermedirio interimbalancesheet
balanopatrimonial balancesheet
balanopatrimonialpreliminar
preliminarybalance
sheet
balco counter
bancarrota bankruptcy
banco bank
bancoagente agentbank
BancoCentraldoBrasilBACEN BrazilianCentralBank
BancoCentralNorteAmericano
(EUA)
FederalReserveBank
FED(USA)
bancocomercial commercialbank
bancocorrespondente correspondentbank
bancodeatacado wholesalebank
bancodecompensao clearingbank
BancodeExportaoe
ImportaodosEstadosUnidos
EXIMBANK
ExportandImportBank
oftheUnitedStates
EXIMBANK
bancodeinvestimentos investmentbank
bancodepositrio depositarybank
BancodoNordestedoBrasil
BNB
BankoftheNortheastof
BrazilBNB
bancoemissor bankofissue
bancohipotecrio mortgagebank
BancoInteramericanode
DesenvolvimentoBID
Interamerican
DevelopmentBank
IDB
BancoInternacionalde
ReconstruoeDesenvolvimento
BIRD
InternationalBankfor
Reconstructionand
DevelopmentIBRD
bancolicenciado licenseebank
bancomltiplo multiplebank
BancoNacionalde
DesenvolvimentoEconmicoe
SocialBNDES
NationalBankfor
EconomicandSocial
DevelopmentBrazilian
DevelopmentBank
BNDES
bandacambial,faixacambial exchangeband
banqueiro banker
barganha bargain
barreiraalfandegria customsbarrier
barreirascomerciais tradebarriers
base basisground
base(deavaliao)deregistro
contbil
carryingbasis
basecontbilabrangente
comprehensivebasisof
accounting
basedecusto costbasis
baseeqitativa,basedevalor
justo
basisoffairvalue
basemonetria monetarybasis
baserecorrente(peridica) recurringbasis
basestcnicas technicalbases
bemdoimobilizado capitalasset,fixedasset
bemfungvel fungibleasset
beminativo inactiveasset,idleasset
beminfungvel nonfungibleasset
bemmvel movableassetchattel
bemconceituado reputable
bemconhecido wellknown
bemestabelecido wellestablished
bemestarsocial socialwelfare
bemfeito welldone
beminformado wellinformed
beneficiamento processing
beneficirio beneficiary
beneficiriodosegurado
beneficiaryofthe
insured
benefcio benefit
benefcioadicionalpormorte additionaldeathbenefit
benefciomarginal marginalbenefit
benefciomnimo minimumbenefit
benefciosadicionais fringebenefits
benefciosdeaposentadoria retirementbenefits
benefciosepagamentosdiferidos
(penses)
deferredbenefitsand
payments(pension)
benefciospsaposentadoria postretirementbenefits
benfeitoria improvement
benfeitoriaempropriedade
arrendada
leaseholdimprovement
bens effects,assets
bensalodiais absolutetitle
bensdecapital capitalgoods
bensdeconsumo consumergoods
bensdeconsumodurveis consumerdurables
bensdurveis durablegoods
bensemcondomnio jointlyownedassets
bensempenhados pledgedassets
bensimveis property,realestate
bensnodurveis nondurablegoods
benssemoventes livestock
bitributao doubletaxation
boaf goodfaith
boicote(s)boicotar(v) boycott(n)(v)
boletiminformativo newsletter
boleto docket,dealer'snote
bolsadeempregos employmentexchange
bolsadefuturos futuresexchange
bolsademercadorias commodityexchange
BolsadeMercadoriaseFuturos
BM&F
Futuresand
CommoditiesExchange
BM&F
bolsadevalores stockexchange
BolsadeValoresdeSoPaulo
BOVESPA
SoPauloStock
ExchangeBOVESPA
BolsadeValoresdoRiode
JaneiroBOVERJ
RiodeJaneiroStock
ExchangeBOVERJ
bolsaeducacional educationalgrant
bolsasdeseguros insuranceexchange
bonificao bonus,gratuity
bonificao(advertising) agencyvolumebonus
bonificaoemaes stockdividend
bnus bonus
bnusdeemisso stockwarrant
bnusdesubscrio subscriptionbonus
BnusdoBancoCentralBBC CentralBankBonds
BnusdoTesouroNacionalBTN FederalTreasuryBonds
BTN
BnusdoTesouroNacionalFiscal
BTNF
DailyFederalTreasury
Bonds
boxdeopes optionsbox
brochura brochure
bruto gross
burlar bypass
burocracia
bureaucracy,redtape
(informal)
busca(s)buscar(v) search(n)(v)
buscaropinies canvass,hearopinions
cabealho letterhead
cabo(dlarcabo) cable
cadastro referencefile,register
CadastroGeraldeContribuintes
CGC
GeneralTaxpayers'
Register,CorporateTax
RegistrationNumber
CGC
cadeiadedistribuio distributionchain
cadeiadelojas,cadeiade
restaurantes
chainstore,chain
restaurant
cadernetadedepsitoem
poupana
passbook(forsavings
account)
caducado lapsed
caducar(patente) forfeit,lapse
caducidade lapse
caixa cashcashier
caixaautomticoembanco
automatictellermachine
ATM
caixadebanco bankteller
caixadesugestes suggestionbox
caixadois
blackcash,unrecorded
funds
caixaebancos cashandbanks
CaixaEconmicaFederalCEF
FederalSavingsand
LoansBankCEF
caixaemmos cashinhand
caixapequeno pettycash
caixaforte strongroom
caixafortesubterrnea vault
calcular calculatefigureout
calcularpordentro
somardenovoaovalor
deumbem,umlucroou
umareceitaovalordo
impostocorrespondente
antesdeduzido
calcularmal miscalculate
clculodasprobabilidades probability
clculodopreodosriscosde
seguros
pricingofinsurance
risks
cmaradecomrcio
chamberofcommerce,
boardoftrade
cmaradecompensao clearinghouse
cmbio exchange
cmbiobloqueado blockedexchange
cmbiocontratado contractedexchange
camel streetpeddler
campo(espao)para
melhoramento
roomforimprovement
canaldecomunicao
channelsof
communication
canaldedistribuio channelofdistribution
cancelamento cancellation
cancelamento cancelling
candidato applicant,candidate
canhotodecheques counterfoil
canhotodedocumentos stub
canibalizar cannibalize
capacidade competence
capacidade capacity
capacidadeanalticade analyticaland
julgamento judgmentalabilities
capacidadedeendividamento borrowingcapacity
capacidadedegerarlucros earningscapacity
capacidadedegerarreceita
earningpowerprofit
capacity
capacidadedejulgamento judgment
capacidadedelereescrever literacy
capacidadedepagamentodos
clientes
customer
creditworthiness
capacidadedepagar abilitytopay
capacidadeexeqveldetomar
emprstimo
availableborrowing
power
capacidadefinanceiraparaobter
crdito
creditworthiness
capacidadefsicaoperacional
physicaloperating
capacity
capacidadeideal idealcapacity
capacidadeinstalada installedcapacity
capacidadeociosa idlecapacity
capacidadeoperacional operatingcapacity
capacidadeprodutiva productivecapacity
capacidade,competncia capacity
capataz,chefedeturma foreman
capital capital
capitalautorizado authorizedcapital
capitalcomdireitoavoto,capital
comdireitovotante
votingcapital,voting
stock
capitalcontaminado taintedcapital
capitaldegirolquido networkingcapital
capitaldegironegativo negativeworkingcapital
capitaldegiro,capitalcirculante workingcapital
capitalderisco
venturecapital,risk
capital
capitaldeclarado declaredcapital
capitalemitido issuedcapital
capitalestrangeiro foreigncapital
capitalexcedente
capitalinexcess,share
premium
capitalfixo fixedcapital
capitalintegralizado paidincapital
capitalintegralizadosuperiorao
valornominal
additionalpaidin
capital,sharepremium
capitalmnimo minimumcapital
capitalnointegralizado unpaidcapital
capitalnominal nominalcapital
capitalsegurado amountinsured
capitalsemdireitoavoto nonvotingcapital
capitalsocialemaes
capitalstock(USA),
sharecapital(UK)
capitalsubscrito subscribedcapital
capitalsujeitoarisco riskbasedcapital
capitaltotalmenteintegralizado fullypaidcapitalstock
capitalista capitalist
capitalizao capitalization
capitalizaodeemprstimos
externos
capitalizationofforeign
loans
capitalizaodejuros interestcapitalization
capitalizaodelucrosereservas
capitalizationofprofits
andreserves
capitalizar capitalize
captaoderecursosfinanceiros financialfunding
caracterstica feature
carga cargo
cargaagranel bulkcargo
cargaarea airfreight
cargadetrabalho workingload
cargatributria taxburden
carimbodeborracha rubberstamp
carnleo
compulsoryincometax
oncertainearnings
personal
carreto cartage
cartabranca carteblanche
cartacomplementar sideletter
cartadeconforto comfortletter
cartadeapresentao Letterofrepresentation
cartadecomprometimentode
crdito
standbyletterofcredit
cartadeconfirmaode
cumprimentodeclusulas
contratuais
nodefaultletter
cartadecontratao engagementletter
cartadecrdito
letterofcredit,credit
letter
cartadecrditoirrevogvel
irrevocableletterof
credit
cartadeencaminhamento coverletter
cartadeinteno letterofintent
cartaderepresentao letterofrepresentantion
cartaderepresentaoda
administrao,cartade
responsabilidadeda
administrao(aud.)
management
representationletter
cartapatente
charter,operating
license
cartaprecatriadecitaoe
penhora
precatoryletterof
summonsandpledge
cartacircular circularletter
cartodeapontamentodehoras
detrabalho
jobcard
cartodebanco bankcard
cartodecrdito creditcard
cartodedbito debitcard
CartodeIdentificaodo IndividualTaxpayer
ContribuinteCIC IdentityCardCIC
cartodeponto clockcard,timecard
cartomagntico ATMcashcards
cartasdeconcordncia(para
utilizaodeparecerem
publicaes)
consentletter
carteiradeemprstimos loanportfolio
carteiradeinvestimentos investmentportfolio
carteiradenegcios bookofbusiness
carteiradepedidos backlog
cartel cartel
cartesdeassinaturas signatureplates
cartriospblicos publicrecords
caso case
casofortuito actofGod
casualidade fortune
catalisador catalyst
catlogo catalogue
cauo escrow,collateral
caucionrio surety
cautela caution
cedente,cessionrio
transferer,transferor
assignor
cederresseguro cedereinsurance
cduladeanlise analyticschedule
cduladeregistrodeerro errorlogschedule
clulasdetrabalho workcells
censo census
CentraisEltricasBrasileirasS.A.
ELETROBRS
BrazilianElectricity
Company
ELETROBRS
CentraldeCustdiaede
LiquidaoFinanceiradeTtulos
CETIP
ClearingHouseforthe
CustodyandFinancial
SettlementofSecurities
CentralGeraldosTrabalhadores
CGT
Workers'CentralUnion
CentralnicadeTrabalhadores
CUT
Workers'CentralLabor
UnionCUT
CentrodasIndstriasdoEstado
deSoPauloCIESP
IndustrialAssociationof
theStateofSoPaulo
centrodecusto costcenter
CentrodeEstatsticae
InformaesCEI
Statisticsand
InformationCenter
centrodelucros profitcenter
centrodenegcios tradecenter
CentroIntegradodeApoio
CrianaCIAC
IntegratedCenterfor
ChildSupport
CentroTcnicoAeroespacial
CTA
AerospaceTechnical
Center
certidodebemimvel
abstractoftitle(to
property)
certidonegativadedbitoCND
socialsecurities
contributionsclearance
certificadodeaes,cautelade
aes
stockcertificate
certificadodeaturio actuary'scertificate
certificadodeavaria damagecertificate
CertificadodeDepsitoBancrio
CDB
BankDeposit
Certificate,Certificateof
BankDeposit
CertificadodeDepsito
InterfinanceiroCDI
InterbankDeposit
Certificate,Certificateof
InterbankDeposit
certificadodeorigem certificateoforigin
CertificadodeParticipaoem
ReflorestamentoCPR
Certificateof
Participationin
Reforestation
CertificadodeprivatizaoCP
PrivatizationCertificate
CP
certificadoderegistrodecapital
capitalregistration
certificate
certificadodeseguro insurancecertificate
certificadodetransferncia passthroughcertificate
certificadoprovisrio interimcertificate
certificadosdedepsitoaprazo timedepositcertificates
certificadosdedepsitocomtaxa
fixa
fixedratedepoosit
certificates
certificadosdedepsitocomtaxa
flutuante
floatingratedeposit
certificates
cesso assignment
cessodeexportnotes
assignmentofexport
notes
cessodeparticipaoacionria transferofownership
cessionrio transferee,assignee
cestabsica
basicfoodbasket,
basketofbasic
foodstuffs
cestadendices basketofindices
cestademoedas basketofcurrencies
chamada(parapagamentode
aesoufundosemprestadosou
paraentregadegarantia
adicional)
call
chefe boss
cheque
check(USA)cheque
(UK)
chequeadministrativo banker'scheck
chequeavulso countercheck
chequecancelado cancelledcheck
chequecruzado crossedcheck
chequedeviagem traveler'scheck
chequeembranco blankcheck
chequenodescontado unpresentedcheck
chequepsdatado(comdata
futura)
postdatedcheck
chequeprdatado(comdata
atualparadescontofuturo)
predatedcheck
chequesemfundos bouncedcheck
chequevisado certifiedcheck,pre
clearedcheck
ciclocomercial tradecycle
ciclocontbil accountingcycle
ciclodefluxodecaixa cashflowcycle
ciclodenegcios businesscycle
ciclodeproduo productioncycle
cicloeconmico economiccycle
ciclooperacional operatingcycle
cidadocidadania citizencitizenship
cifrao encryption
cifras figures
cifrasarredondadas roundfigures
cilada pitfall
cintatransportadora conveyorbelt
circularizao circularization
cisoparcial splitoff
cisototal splitup
citao subpoena
citaojudicial citation
classificao
classification,rating,
ranking,grade
classificaodepessoal personnelrating
classificaodeumbancono
setordaatividadebancria
(ranking)
bankrating
classificaododesempenho performancerating
classificaopormritos meritrating
classificar graduate
clusula clause
clusulaadicional supplementarycontract
clusuladeabandono abandonmentclause
clusuladeajuste escalationclause
clusuladearbitramento arbitrationclause
clusuladecobertura coverageclause
clusuladecontrato provision
clusuladefranquia dedeuctibleclause
clusuladeguerra warclause
clusuladeinvalidez disabilityclause
clusuladequalquermotorista anydriverclause
clusuladerateio coinsuranceclause
clusuladereajuste escalatorclause
clusuladereposio replacementclause
clusuladereteneselimites
retentionandlimits
clause
clasuladevalornomercado marketvalueclause
clusuladevencimento
antecipado
accelerationclause
clusulahipotecria mortgageclause
clusulasrestritivas restrictivecovenants
cliente customer,client
clientecomsaldocredor customerincredit
clientedoexterior overseascustomer
clientela clientele
clientesprincipais majorclients
coberta(situaoemqueos
riscosdejurosemercadoesto
cobertos)
covered
cobertura coverage
cobertura insurancecover
coberturaadicionalcontraperdas
edanos
additionalcoveragainst
lossordamage
coberturabsica basiccoverage
coberturacambial foreignexchangecover
coberturadeassistnciamdica medicalcarecoverage
coberturadecapital capitalcover
coberturadediriashospitalares
hospitaldailycare
expenses
coberturademortalidade mortalitycoverage
coberturasuplementardosriscos
decatstrofes
supplementary
catastrophecoverage
coberturasuplementar,cobertura
acessria
additionalcover
coberturatotal fullcoverage
cobrador collector
cobrana collection
cobrvel collectible
cobrirasdespesas defray
codificao coding,codification
cdigocivil civilcode
cdigocomercial commercialcode
cdigodedefesadoconsumidor consumerdefensecode
cdigodeticaprofissional
codeofprofessional
ethics
cdigopenal penalcode
CdigoTributrioNacionalCTN
NationalTaxCode
NTC
cdigosdeautenticao authenticationcodes
cdigosdeidentificao identificationcodesID
coeficiente coefficient
coeficienteschave keyratios
cofreparticularembanco safedepositbox
cofres,cofresespeciais lockboxes
coligada associatedcompany
coliso collision
colocaodeexecutivos,
recolocao(deprofissional)
outplacement
colocaoderesseguro placingofreinsurance
colocaodireta directplacement
colocaoprivada privateplacingservices
colocaopblica publicplacingservices
colocaesdettulosprivados privateplacements
coluso collusion
comapresente? herewith
comdefeito outoforder
comdesconto atadiscount
comdireitos cumrights
comdividendo cumdividend
comfaltade lacking
comisenodeinteresses(em
transao)
arm'slength
(transaction)
combinao combination
combinaodeatividadesde
marketing
marketingmix
combinaodeempresas businesscombination
comercializao commercialization
comerciante trader
comrcio trade,commerce
comrciobilateral(entredois
pases)
bilateraltrade
comrciodeprodutosbsicos,
comrciodeprodutosprimrios
commoditytrade
comrcioexterior foreigntrade
comrciointerno domestictrade
comisso(emtransaes) commission
comissodaunderwriterde
valoresmobilirios
spread
comissodeauditoria,comitde
auditoria
auditcommittee
ComissodeBenefciosFiscaise
ProgramasEspeciaisde
ExportaoBEFIEX
CommitteeforFiscal
IncentivesandSpecial
ExportPrograms
BEFIEX
comissodedireo,comit
diretor(orientador),comitpiloto
steeringcommittee
ComissodeIncentivos ExportIncentives
ExportaoCIEX Commission
comissoderesseguro reinsurancecommission
ComissodeValoresMobilirios
CVM
BrazilianSecurities
CommissionCVM
ComissoInternadePreveno
deAcidentesCIPA
InternalCommissionfor
AccidentPrevention
comissoretidaemgrandes
negcios
commissionsretained
onsignificantoperations
comissosobrevendas salescommission
comissesconsultivaspara
resolverproblemascomCNSP
consultingcommittees
forproblemsolutionwith
CNSP
comissesdetrabalhadores workers'councils
comissessobreprmiosemitidos
commissionson
premiumissued
comissessobreprmios
retrocedidos
commissionson
retrocededpremiums
comit committee
comitdeadministrao managementcommittee
ComitdeContabilidade
FinanceiraeGerencialIFAC)
Financialand
Management
AccountingCommittee
FMAC
ComitdeDivulgaodoMercado
deCapitaisCODIMEC
CommitteeforCapital
MarketDissemination
ComitdeNormasContbeis
InternacionaisIASC
InternationalAccounting
StandardsCommittee
IASC
ComitdoSetorPblicoCSP
PublicSector
CommitteePSC
comitexaminadordesegurados
policyownerexamining
committee
comitexecutivo executivecommittee
ComitInternacionaldePrticas
deAuditoriaIFAC
InternationalAuditing
PracticesCommittee
IAPC
comitparaassuntoespecfico adhoccommittee
companhia company
companhiacontroladoraholding holdingcompany
companhiadeinvestimentos investmentcompany
companhiadeseguros insurancecompany
companhiadesegurosmtuos
mutualinsurance
company
CompanhiaEstadualde
TecnologiadeSaneamento
BsicoeDefesadoMeio
AmbienteCETESB
SoPauloStateBasic
Sanitation,Technology
andEnvironmental
ProtectionAgency
companhiahipotecria mortgageloancompany
companhialimitadacia. limitedliabilitycompany
companhiaoperante operatingcompany
companhiascedentes cedingcompanies
companhiasdeseguros
consorciadas
insuranceconsortia
comparabilidade(deinformaes
financeiras)
comparability
comparecimento attendance
compartilhamentodetermpo timesharing
compensao clearing,compensation
compensaodecheques checkclearing
compensaodettulos papelclearing
compensaoporperdasedanos losscompensation
compensar(v) offset(byagainst)
compensarumcheque clearacheck
competncianocargo jobcompetence
competnciaprofissional
(incluindoqualificao)
professional
competence
compilao compilation
componente component
comportamentodecompradores buyers'behavior
comportamentodoconsumidor consumerbehavior
comportamentoprofissional,
atitudeprofissional
professionalbehavior
composiocomcredores
arrangementwith
creditors
compra purchase
compradeaesordinrias
acquisitionofcommon
stock
compradebensdeformaglobal
porteirafechada
lumpsumpurchase
compradematerialdeconsumo,
compradesuprimentos
purchaseof
consumptionmaterials
compraevendadettulosno
mesmodia
daytrade
comprador buyer,purchaser
comprarttulosnaexpectativade
alta/baixa,compraraesna
expectativadealta/baixa
tobelong
compreender undestandfigureout
compromisso commitment,agreement
compromissoobrigatrio bindingcommitment
compromissoparaaquisiode
imobilizado
capitacommitment
compromissosderecomprado
mercadomonetrio
moneymarket
repurchase
commitments
comprovaodeperdaou
prejuzo
proofofloss
comprovante
supportingdocument,
voucher
comprovantedecaixa cashvoucher
comprovantededepsitobancrio bankdepositslip
comprovantedelanamento journalvoucher
comunhodebens commonproperty
comunicao communication
comunicaodosinistro losscommunication
comunicadoimpresa pressrelease
comutao commutation
concedentedecrdito creditgrantor
conceitodecorrelaoentre
receitasedespesas
matchingconcept
conceitoderelevncia materialityconcept
conceituadareputao preeminentreputation
concesso concession
concessodecrdito
extensionofcredit
underwriting
concessionrio dealership
concessordeemprstimos lender
concessordelicena licensor
concluso conclusion
conclusoatingida,conclusoa
quesechegou
conclusionreached
conclusivo conclusive
concordar comply
concordar,contribuir concur
concordata
receivership,
arrangementwith
creditors
concorrncia competition
concorrnciadesleal unfaircompetition
concorrnciapblica publicbid
concorrente competitor
concorrentedesconhecido darkhorse
condies(clusulas)de
emprstimos,condiesde
financiamentos
loancovenants
condiesdecrdito creditterms
condiesdelicitao biddingconditions
condiesdetrabalho
insatisfatrias
poorworkingconditions
condiesdevenda saleterms,termsofsale
condiesfinanceiras,estarem
melhores
bebetteroff
conduodosnegcios
conductofaffairs,
conductofbusiness
confeco clothingmanufacture
conferncia conference
conferncia(maisdeduas
pessoasnamesmaligao
telefnica)
conferencecall
confernciadastransaes
proofoftransactions,
checkingoftransactions
conferir check
confiabilidade reliability
confiana confidence
confivel reliable
confivelconfiar(v)
dependabledepend,
entrust(v)
confidencial confidential
confirmao confirmation
confirmaobancria bankconfirmation
confirmaoderecebimento
acknowledgementof
receipt
confirmaonegativa negativeconfirmation
confirmaopositiva positiveconfirmation
confirmaesrecebidas(de
circulao)
incomingconfirmation
confiscar confiscate
conflitodeinteresses conflictofinterests
congelar freeze
conglomerado conglomerate,group
CongressoNacional NationalCongress
conhecimentodeembarque billoflading
conhecimentodeembarqueareo airwaybill
conjuntodebens(deumapessoa) estate
conjuntodemedidasqueresultam
emreestruturaoorganizacional
quasireorganization
ConselhoAdministrativode
DefesaEconmicaCADE
AdministrativeCouncil
forEconomicDefense
conselhoconsultivo
advisorycouncil,
consultativegroup
conselhodeadministraode
fundaes
boardoftrustees
conselhodecontribuintes taxpayers'council
ConselhodeDesenvolvimento
IndustrialCDI
IndustrialDevelopment
Council
ConselhodePolticaAduaneira
CPA
CouncilofCustoms
Policy
conselhodiretor board
ConselhoFederalde
ContabilidadeCFC
FederalAccounting
CouncilCFC
conselhofiscal
fiscalcouncil,statutory
auditcommittee
ConselhoInterministerialde
PreosCIP
InterministerialPrices
BoardCIP
ConselhoMonetrioNacional
CMN
NationalMonetary
CouncilCMN
ConselhoNacionaldasZonasde
ProcessamentodeExportao
CZPE
NationalCouncilofthe
ExportProcessing
Zones
ConselhoNacionalde
Abastecimento(antes,CFP
CompanhiadeFinanceiamentoda
Produo)CONAB
NationalCouncilof
Supply(Formely,
ProductionFinance
Company)
ConselhoNacionalde
DesenvolvimentoCientficoe
TecnolgicoCNPq
NationalCouncilof
Scientificand
Technological
Development
ConselhoNacionaldeInformtica
eAutomaoCONIN
NationalCouncilof
Informaticsand
Automation
ConselhoNacionaldePoltica
FazendriaCONFAZ
NationalCouncilof
FiscalPolicy
ConselhoNacionaldePoltica
SalarialCNPS
NationalCouncilof
WagePolicy
ConselhoNacionaldeSeguros
PrivadosCNSP
NationalCouncilof
PrivateInsurance
ConselhoNacionaldeSiderurgia
CONSIDER
NationalSteelBoard
ConselhoNacionalde
TelecomunicaesCONTEL
NationalCouncilof
Telecommunications
ConselhoNacionaldoPetrleo NationalPetroleum
CNP Council
ConselhoRegionalde
ContabilidadeCRC
RegionalAccounting
CouncilCRC
ConselhoRegionaldeEconomia
CRE
RegionalEconomic
CouncilCRE
ConselhoRegionaldeTcnicos
emAdministraoCRTA
RegionalCouncilof
Administration
TechniciansCRTA
consenso consensus
consentimento assent
conseqncia consequenceoutcome
conseqnciasfiscais taxconsequences
conservadorismo conservatism
consignao(em) consignment(on)
consignador consignor
consignatrio consignee
consolidao consolidation
ConsolidaodasLeisdo
TrabalhoCLT
Consolidationofthe
LaborLawsCLT
consolidaolinhaalinha linebylineconsolidation
consrcio consortium
consrciodebancos banksyndicate
constituirumapessoajurdica
incorporate,setup,form
acompany
construesemandamento constructioninprogress
construir build
consubstanciar,comprovar
substantiate,provethe
existenceof
consulta consultation
consultordeinvestimentos
investmentadvisor,
investmentadviser(UK)
consultoriadeorganizao managementconsulting
consumidor consumer
consumidorfinal ultimateconsumer
consumidorinterno domesticconsumer
consumo consumption
consumodematerial materialusage
conta account
contabancria bankaccount
contabloqueada blockedaccount
contacativa captiveaccount
contacongelada frozenaccount
contaconjunta jointaccount
contacorrente currentaccount
contadeadiantamento
drawingaccount,
advanceaccount
contadecapital capitalaccount
contadecobranaduvidosa doubtfulaccount
contadecompensao
memorandumaccount,
contraaccount
contadecontrole controllingaccount
contadecorrespondentesnopas
enoexterior(contasdobanco
comoutrosbancos)
nostroaccount
contadedepsitoaprazo timedepositaccount
contadedepsitovistaem
banco
demanddepositaccount
contadedepsitoparapoupana savingsdepositaccount
contadedespesa expenseaccount
contadelucroseperdas profitandlossaccount
contadepoupana savingsaccount
contaderetenode
correspondncia
holdmailaccount
contadoresultado incomeaccount
contaemaberto openaccount
contaemformadeT Taccount
contaemsuspenso suspenseaccount
contagarantida securedaccount
containativa dormantaccount
contapessoal personalaccount
contaprmemria memorandumaccount
contasubsidiria
subsidiaryaccount,
subaccount
contatransitria
suspenseaccount,
clearingaccount
contavinculada blockedaccount
contabilidade
accounting,
accountancy
contabilidadeavaloresatuais currentvalueaccounting
contabilidadecriativa creativeaccounting
contabilidadedecustos costaccounting
contabilidadefiduciria fiduciaryaccounting
contabilidadefinanceira
financialaccounting
(=generalacc.)
contabilidadegeral
generalaccounting
(=financialacc.)
contabilidadegerencial managementaccounting
contabilidadeindustrial industrialaccounting
contabilidadeintegrada integratedaccounting
contabilidadequelevaemconta
osefeitosdainflao
inflationaccounting
contabilidadetributria taxaccounting
contabilizaobaseadana
competncia(deexerccios)
accrualbasisof
accounting
contabilizar record,accountfor
contadepsitocontabancria
que,geralmente,rendejuros
depositaccount
contador accountant
contadorauxiliar junioraccountant
contadorsnior senioraccountant
contadorgeral chiefaccountant
contagemcclica,contagem
rotativa
ciclecount
contagemdeestoques
stocktaking(UK),
inventorycount(USA),
stockcount(UK)
contagemdevaloresmobilirios securities'count
contagensemsistemaderodzio rotationcounts
contagensporteste testcounts
contaminar taint
contamovimento
checkingaccount,cash
account,deposit
account
contasapagar accountspayable
contasapagarafornecedores tradeaccountspayable
contasareceber accountsreceivable
contasarecebercomdireitoa
reclamao,contasarecebercom
direitoarecurso
receivableswith
recourse
contasareceberdebancos duefrombanks
contasareceberdescontadas
discountedtrade
receivables
contasarecebernegociadas factoredreceivables
contasaredeberdeclientes
tradeaccounts
receivable
contascanceladas(declientes
falecidos)
deceasedcustomers'
accounts
contasdecomerciantes merchantaccounts
contasdediretoresde
funcionriosedeempresasdeum
bancocontasinternas
houseaccounts
contasderealizaoduvidosa,
provisoparadevedores
duvidosos
allowancefordoubtful
accounts
contato contact
contemplar,considerar contemplate
contedo contents
contingncia contingency
contingnciadeganho gaincontingency
contingnciafiscal taxcontingency
continuao continuation
continuar keepup,carryon
continuidade continuity
continuidadeoperacionaldos
negciosdaempresa,
continuidadenormaldosnegcios
daempresa
goingconcern
contornar bypass
contrabando smuggling,contraband
contraodecrdito tighteningofcredit
contraentrega ondelivery
contrapartida balancingitem
contrapartidadelanamento contraentry
contratao hiring
contratao(deprofissional) engagement
contratarpessoal hire
contrato(s)contratar(v) contract(n)(v)
contratoalongoprazo
longdatedcontract,
longtermcontract
contratoatermo forwardcontract
contratovista spotcontract
contratochaveemmos turnkeycontract
contratocoletivodetrabalho
collectivelabor
agreement
contratodecmbio
foreignexchange
contract
contratodecmbioatermo
forwardexchange
contract
contratodecomodato freeleaseagreement
contratodecompra purchasecontract
contratodedvida debtagreement
contratodeemprstimo,contrato
definanciamento
loanagreement
contratodefuturos futurescontract
contratodeopo optioncontract
contratodeparidadede indexparitycontract
indexadores
contratodepreofixo fixedpricecontract
contratodevendas salescontract
contratoporadministrao costpluscontract
contratosdederivativos derivativescontracts
contratosdemoedasnomercado
futuro
currencyfutures
contracts
contratosexecutveis enforceablecontracts
contribuiodecapital capitalcontribution
contribuioparaaPrevidncia
Social
socialsecurity
contribution
contribuioparaoFinanciamento
daSeguridadeSocial(substituta
doFinsocial)COFINS
taxforsocialsecurity
financing(insubstitution
forFinsocial),social
contributiononbillings,
socialinvestment
program
contribuioparaolucro profitcontribution
contribuiosocialCS socialcontribuition
contribuiosocialsobreolucro
lquidoCSLLouCSSL
socialcontributionon
netincome
contribuinte(pessoafsica) individualtaxpayer
contribuinte(pessoajurdica) corporatetaxpayer
controlada
subsidiary,affiliate,
affiliatedcompany
controladaemconjunto(empresa)
jointlycontrolled
company
controlador(pessoaqueexercea
funodecontroladoria)
controller
controladora controllingcompany
controle control
controleadministrativo administrativecontrol
controlecambial exchangecontrol
controlecompensatrio compensatingcontrol
controlecontbil accountingcontrol
controlecontbilinterno internalaccounting
control
controledecustos costcontrol
controledeentrada,controlede
sada(hotis)
checkin,checkout
controledeestoques inventorycontrol
controledematerial materialcontrol
controledepoluio pollutioncontrol
controledeproduo productioncontrol
controledequalidade qualitycontrol
controledorazo ledgercontrol
controleinterno internalcontrol
controleoperacional operationalcontrol
controleoramentrio budgetarycontrol
controles checksandbalances
controlesadministrativos,
controlesgerenciais
managementcontrols
controlesdedeteco detectivecontrols
controlesdepreos pricecontrols
controlesdeprocessamento processingcontrols
controlesdiretos directcontrols
controlesindependenteseda
administrao
managementand
independentcontrols
controlesparasalvaguardarativos
controlstosafeguard
assets
controlespreventivos preventivecontrols
controleschave keycontrols
conveno(decustohistrico,por
exemplo)
convention(historical
costconvention,for
example)
convenocontbil accountingconvention
converso conversion,translation
conversodemoedaestrangeira
translationofforeign
currency
conversoparamoeda
estrangeira(dedemonstraes
foreigncurrency
translation(offinancial
financeiras) statements)
conversibilidade convertibility
convico confidence
cooperaointernacional internationalcooperation
cooperativa cooperative
CoordenaodeInformaes
EconmicoFiscaisCIEF
CoordinationofFiscal
andEconomic
Information
CoordenaodoSistemade
TributaoCST
Coordinationofthe
TaxationSystem
CoordenadordaAdministraodo
TrabalhoCAT
CoordinatoroftheLabor
Administration
CoordenadordoSistemade
ArrecadaoCSA
CoordinatoroftheTax
CollectionSystem
CorporaoFinanceira
InternacionalIFC
InternationalFinance
CorporationIFC
correodeumerro correctionofanerror
correomonetria
monetaryrestatement,
pricelevelrestatement
correio postoffice
correioeletrnico eletronicmail
correiorpido courier
correrriscos takerisks
correspondente,nopasouno
exterior,deoutrosbancos(contas
deoutrosbancoscomobanco)
relaesinterbancriasou
interdepartamentais
vostroaccount
corretagem brokerage
corretor broker
corretordeinvestimentos investmentbroker
corretordeseguros insurancebroker
corretordevalores
stockbroker,share
dealer
corretorasdehipotecas
mortgagebanking
companies
cortedecustos costcutting
cortededocumentao cutoff
coseguro coinsurance
costume,hbito commonpractice
cota quota
cotao quotation
cotaoabaixodovalorjusto underbid
cotaracimadopreo overrate
cotista quotaholder
CPF
IndividualTax
Registration
creditar credit
crdito credit
crditoampliado extendedcredit
crditoaoconsumidor consumercredit
crditocomercial tradecredit
crditodeexportao exportcredit
crditodeimportao importcredit
crditodeliquidaoduvidosa doubtfuldebt
crditodiferido deferredcredit
crditoextraordinrio extraordinarycredit
crditofiscal taxcredit
crditofiscaldoexterior foreigntaxcredit
crditoirrevogvel errevocablecredit
crditorotativo revolvingcredit
crditosdocumentrios documentarycredits
crditosemliquidao
delinquentaccounts
receivable
crditosgarantidospelogoverno
governmentguaranteed
credits
credor creditor
credorhipotecrio mortgagee
credorpreferencial preferredcreditor
credorquirografrio ordinarycreditor
crescer(v) increase(by),isup(by)
crescimento(s) increase,growth
crescimentodeconsumo consumptiongrowth
crescimentoeconmico economicgrowth
crisedeliquidez liquiditysqueeze
critrio,critrios criterion,criteria
cronograma timechart,schedule
culpa fault
cumprir fill
cumprir(prazos) meet
cupom coupon
curador trustee
cursointensivo crashcourse
curvadeaprendizado learningcurve
curvadefreqncia frequencycurve
curvaderendimento yieldcurve
custeio costing
custeiodireto directcosting
custeiomarginal marginalcosting
custeioporabsoro absorptioncosting
custeioporlotes batchcosting
custeioporordemdeproduo jobcosting
custo cost
custoacrescidodasrendas
auferidas
costplusrevenues
earned
custoadministrado managedcost
custoamortizado amortizedcost
custoanormal abnormalcost
custobaseadoemprocessos
(atividades)
activitybasedcosting
ABC
custobsico basecost,basiccost
custocomparativo comparativecost
custocorrente currentcost
custodasmercadoriasvendidas
costofgoodssold,cost
ofsales
custodeaposentadoriaepenso pensioncost
custodeconverso conversioncost
custodedistribuio distributioncost
custodefabricao manufacturingcost
custodeinatividadedecapital carryingcostofcapital
custodemanuseio handlingcharge
custodemodeobra laborcost
custodeoportunidade opportunitycost
custodeparalisaes costofstoppages
custodepensodoperodode
empregoanteriorvignciado
planodeaposentadoriaepenso
pastservicepension
cost
custodepessoal personnelcost
custodeprocessocontnuo processcost
custodeproduo
productioncost,output
cost
custodereposio replacementcost
custodeservios(penses) servicecost(pension)
custodetransporte transportationcost
custodevendas costofsales
custodevida costofliving
custodepreciado depreciatedcost
custodiferencial differentialcost
custodireto directcost
custododinheiro costofmoney
custoefreteC&F costandfreightC&F
custoefetivo actualcost
custoespecfico specificcost
custofixo fixedcost
custohistrico historicalcost
custohistricoajustadoou
atualizado
adjustedhistoricalcost
custoimputado imputedcost
custoincorrido incurredcost
custoindireto indirectcost
custoinicial startupcost
custointangvel intangiblecost
customarginal
marginalcost,
incrementalcost
customdio averagecost
custonorecuperado unrecoveredcost
custonocontrolvel uncontrollablecost
custonoexpirado unexpiredcost
custooperacional operatingcost
custooriginal originalcost
custooumercado costormarket
custooumercado,oquefor
menor
lowerofcostormarket
custopadro standardcost
custoprimrio primecost
custoprogramado
scheduledcost,
programmedcost
custoreal actualcost,realcost
custoresidual residualcost
custosuplementar supplementarycost
custototal fullcost
custounitrio unitcost
custovarivel variablecost
custo,seguroefreteCIF
cost,insuranceand
freightCIF
custobenefcio
costbenefitvaluefor
money
custdia custody,safekeeping
custodiante custodian
custosadvocatcios legalexpenses
custosdeaquisio acquisitioncosts
custosdeexecuode
reparaes
costsofperforming
remediation,costsof
performingrepairs
custosdeexplorao explorationcosts
custosdefechamentodeuma
instalaodeproduo
shutdowncosts
custosdepropriedades
desocupadasaguardandolimpeza
costsofidlesite
awaitingcleanup
custosderejeio rejectioncosts
custosdereparaodomeio
ambiente
environmental
remediationcosts
custosdiferidos deferredcosts
custoseventuais contingentcosts
custosfixosquecontinuamaser
incorridosmesmodepoisde
cessaraproduo
shutdowncosts
custosgeraisindiretos overheadcosts
custosincidentais incidentalcosts
custosinferioresaosprevistos costunderrun
custospagosantecipadamente prepaidcosts
custossemifixos semifixedcosts
custossemivariveis semivariablecosts
custossuperioresaosprevistos costoverrun
dadospermanentes standingdata
dados,informaes data
dano damage
darnfase placeemphasison
darentrada enter
darf bearwitness
darpoderes(procurao,por
exemplo)
empower
DARJ RiodeJaneiroState
TaxPaymentForm
datadaemisso dateofissue
datadatransao tradedate
datadeefetivaodatransao transactiondate
datadeencerramento closingdate
datadeentrega deliverydate
datadeliquidao settlementdate
dataderegistro
recorddate,dateof
record
dataderepactuao
repricingdate,reset
date
datadevalidadedatransao valuedate
datadevencimento
duedate,maturitydate,
expirationdate
datadevigncia effectivedate
datadorelatriosobre
demonstraesfinanceiras
reportingdate
datafatal deadline
datafinal deadline
datalimite deadline
datarde,datadode gobackto,datebackto
deacordocomalei atlaw
deacordocomisto hereunder
dedireito dejure
defato defacto
deluxo deluxe
deltimahora lastminute
debnture debenture
debnturesdefruio fruitiondebentures
debitadoamenos undercharged
debitar debit
debitarcontadelucroseperdas
expensechargeto
profitandloss
dbito charge,debit
dbitodiretoemconta
(automtico)
directdebit
dbitosdehonorrios feecharges
dbitosdejuroseservios interestandfeecharges
dbitosdeservios
feecharges,service
charges
dbitosinternos housedebits
dbitosnolanados unposteddebits
decepo disappointment
decisodefazeroucomprar makeorbuydecision
DeclaraoAnualdoMovimento
EconmicoDAME
AnnualDeclarationof
EconomicMovement
declaraodeajusteannual
pessoafsica
annualincometax
returnindividuals
DeclaraodeContribuiese
TributosFederaisDCTF
DeclarationofFederal
ContributionsandTaxes
declaraodefalncia
adjudicationof
bankruptcy
declaraodeimposto taxreturn
declaraodeimpostoderenda
consolidado
consolidatedtaxreturn
DeclaraodeImpostodeRenda
naFonteDIRF
DeclarationofIncome
TaxatSource
declaraodeimpostoderenda,
declaraoderendimentos
incometaxreturn
DeclaraodeInformaesdo
ImpostosobreProdutos
Industrializados
Declarationof
InformationonExcise
Tax
DeclaraodeTrnsitoAduaneiro
DTA
CustomsTransit
Declaration
DeclaraodoMovimento
EconmicoFiscalDMEF
AnnualEconomic
Return
declaraoexigidadepessoas
fsicasejurdicas(porexemplo,
deimpostoderenda)
return
declaraofalsa
misrepresentation,
falsifiedreturn
declaraojuramentada,
depoimento
affidavit
declarao,antesdaemissodo
parecer,dequeaauditoriano
revelou,ourevelou,fatoscapazes
deafetaroparecer
advanceclearance
declaraes
representations,returns,
filings
declararconstitudaaassemblia calltoorder
decodificar decode
decolar(empresa) takeoff
decreto decree
DecretoLeiDL DecreeLayDL
decursodeprazo lapseoftime
deduo deduction
deduofiscal taxdeduction
deduonafonte deductionatsource
deduesporencargosdefamlia
(paraimpostoderenda)
familyallowances
(incometax)
dedutvel,dedutibilidade deductible,deductibility
deduzir extract
defasagem lag
defasagemcambial
understatementofthe
rateofexchange
defeito fault
deferimento granting
deficincia deficiency,shortfall
deficincias shortcomings
dficit deficit
dficitacumulado accumulateddeficit
dficitatuarial actuarialdeficit
dficitcomercial tradedeficit
dficiteexcedentesdecaixa
cashshortagesand
overages
definio definition
definitivo definite
deflao deflation
defraudao defraudation,fraud
deixarcair drop
delcredere delcredere
delegao mandate
delegaodeautoridade delegationofauthority
delegaodepoderes delegationofpowers
DelegaciadaReceitaFederal
DRF
FederalRevenue
ServiceFRS
deliberao deliberation
demanda demand
demandacrescente risingdemand
demandaglobal overalldemand
demandainelstica inelasticdemand
demisso dismissal
demissosemjustacausa unfairdismissal
demitirse resign
demoo demotion
demonstraodasmutaesno
patrimniolquido
statementofchangesin
stockholders'equity
(USA),statementof
changesin
shareholders'equity
(UK)
demonstraodelucros statementofearnings
demonstraodelucros
acumulados
statementofretained
earnings
demonstraodelucroseperdas
incomestatement,profit
andlossstatement
demonstraodeorigeme
aplicaoderecursos
statementofchangesin
financialposition,
statementofchangesof
condition
demonstraodesaldospor
antigidade
aginglist,ageinglist
demonstraodoresultado incomestatement
demonstraodosfluxosdecaixa statementofcashflows
demonstraofinanceirade
pessoafsica
personalfinancial
statement
demonstraofinanceira,
demonstraocontbil
financialstatement,
accountingstatement
DemonstraesContbeis
AcompanhadasdoParecerdos
AuditoresIndependentes
FinancialStatements
TogetherwithReportof
IndependentPublic
Accountants
demonstraesfinanceiras
bsicas
basicfinancial
statements
demonstraesfinanceiras
combinadas,demonstraes
contbeiscombinadas
combinedfinancial
statements
demonstraesfinanceiras
comparadas,demonstraes
contbeiscomparadas
comparativefinancial
statements,group
accounts
demonstraesfinanceiras
condensadas,demonstraes
contbeiscondensadas
condensedfinancial
statements
demonstraesfinanceiras
consolidadas,demonstraes
contbeisconsolidadas
consolidatedfinancial
statements,group
accounts
demonstraesfinanceiras
denominadasemmoeda
estrangeira,demonstraes
contbeisdenominadasem
moedaestrangeira
financialstatements
denominatedinforeign
currency
demonstraesfinanceirasem
moedadepoderaquisitivo
constante,demonstraes
contbeisemmoedadepoder
aquisitivoconstante
financialstatementsin
constantcurrency
demonstraesfinanceirasem
moedaestrangeira,
demonstraescontbeisem
moedaestrangeira
foreigncurrency
financialstatements
demonstraesfinanceiras
intermedirias/intercalares,
demonstraescontbeis
intermedirias/intercalares
interimfinancial
statements
demonstraesfinanceirasno
auditadas,demonstraes
unauditedfinancial
statements
contbeisnoauditadas
demonstraesfinanceiraspara
finsgerais,demonstraes
contbeisparafinsgerais
generalpurpose
financialstatements
demonstraesfinanceiras
reformuladas/reapresentadas,
demonstraescontbeis
reformuladas/reapresentadas
restatedfinancial
statements
demonstraesfinanceiras,
demonstraescontbeis
financialstatements,
accountingstatements
demonstraesfinanceiras,
demonstraescontbeispara
usogeral
allpurposefinancial
statements
demonstraesproforma proformastatements
DemonstrativodeApuraodo
LucroImobilirioPFDALI
ScheduleofGainon
SaleofRealEstate
Personal
DemonstrativodoCoeficientede
ReduodoImpostode
ImportaoDCR
ScheduleofCoefficient
forReductionofImport
Duty
denominao denomination
denominaosocial companyname
densidade density
dentrodovalordemercado
(quandoopreodeumpapel
financeiroestabaixodovalorde
mercado)
inthemoney
denncia
denouncement,
accusation
departamentalizao departmentalization
DepartamentodeComrcio
ExteriorDECEX
ForeignTrade
Department
departamentodecompras purchasedepartment
departamentodeconferncias
proofdepartment,
checkingdepartment
departamentodecontabilidade accountingdepartment
DepartamentodeProteoe
DefesadoConsumidorDPDC
Consumers'Protection
andDefense
Department
DepartamentodeRegistroe Departmentof
FiscalizaodoCapital
EstrangeiroFIRCE
Registrationand
SupervisionofForeign
Capital
departamentodetreinamento trainingdepartment
departamentodevendas salesdepartment
DepartamentodoTesouro
NacionalDTN
NationalTreasury
Department
DepartamentoNacionalde
ProspecodeMineriaisDNPM
NationalDepartmentfor
MineralProspecting
DepartamentoNacionalde
TelecomunicaesDENTEL
NationalDepartmentof
Telecommunications
departamentopessoal personneldepartment
dependente dependent
depositante depositor,bailor
depositar deposit
depositrio depositary,bailee
depositrio(deaes)com
poderes(procurao)paravotar
votingtrust
depsito depositdepot
depsitoaprazo
timedeposit,notice
accountdeposit
depsitovista
demanddeposit,sight
deposit
DepsitoAduaneirode
DistribuioDAD
BondedDistribution
Warehouses
depsitobancrio bankdeposit
depsitodemargem margindeposit
depsitodepoupana savingsdeposit
depsitoreembolsvel refundabledeposit
depsitosbancriosvinculadosa
aes
equitylinkedbank
deposits
depsitosdeprazoemaberto
opentimedeposit
account
depsitosespeciais specialdeposits
depsitosfeitosporcorretoras brokereddeposits
depsitosinterfinanceiros interfinancialdeposits
depsitosjudiciais judicialdeposits
depsitosquerendemjuros interestbearingdeposits
depreciao depreciation
depreciaoacelerada accelerateddepreciation
depreciaoacumulada
accumulated
depreciation
depreciaolinear straightlinedepreciation
depreciar depreciate
deprecivel depreciable
depresso depression
depressoeconmica economicdepression
deputado deputy
derivativos derivatives
derramamento spillage
desacelerao slowdown
desacordo disagreement
desacostumado unaccustomed
desgio
discount,negative
goodwill
desaprovar disapprove
descapitalizado
undercapitalized,
decapitalized
descarregar unload
descarrilar derail
descentralizao decentralization
descentralizar decentralize
descobertas findings
descobrir uncover
descompassosnotempo,
desequilbriosnotempo(entre
ativosepassivoscorrelatos)
timemismatches
desconfiar mistrust
descontadocomdireitoarecurso
discountedwith
recourse
descontar discount
descontar(cheque) cashin
descontinuao
discontinuation,shut
down
desconto discount,allowance
desconto(desgio)deobrigao
outtulodedvida
bonddiscount
descontobaseadoemvolume volumediscount
descontocomercial tradediscount
descontoindevido unduedeductions
descontoparapagamentovista,
descontodecaixa
cashdiscount
descontoperdido,descontono
aproveitado
lostdiscount
descontosobrecompras purchasediscount
descontosobrevendas salesdiscount
descontosagressivos,descontos
predatrios
predatorydiscounts
descrdito discredit
descrever describe
descriodecargo jobdescription
descuido,desleixo(s)descuidar,
desleixar(v)
neglect(n)(v)
descumprimento noncompliance
desdobramentodecontas breakdownofaccounts
desembaraoalfandegrio customsclearance
desembarcar disembark
desembolso disbursement,outlay
desembolsodecaixa cashdisbursement
desembolsosdecapital capitaloutlays
desempenho performance
desempenhodealtonvel highlevelperformance
desempenhoglobal overallperformance
desempregado jobless,unemployed
desemprego unemployment
desenbolsar spend
desenhar design
desenvolvimento development
desenvolvimentodesistemas systemsdevelopment
desenvolvimentoeconmico economicdevelopment
desenvolvimentoimobilirio realestatedevelopment
DesenvolvimentoRodovirioS.A.
DERSA
HighwayDevelopment
Company
desequilbrio instability
desequilbrioeconmico economicdistress
desequilbrionabalanacomercial tradeimbalance
desestabilizar destabilize
desfalque
defalcation,
embezzlement
desguarnecer,desmontar dismantle
designao assignment
designar design
designarnovamente reappoint
desistir quit
desmembramento dismemberment
desmembramentodeaes split,stocksplit
desmonetizao demonetization
desnacionalizao denationalization
desobedincia disobedience
desobrigar release
desonesto dishonest
despachantealfandegrio customsbroker
despachar dispatch,expedite
despacho dispatch
desperdcio waste
desperdcionormal normalspoilage
despesa expense
despesa(benefcio)deimpostode
renda
incometaxexpense
(benefit)
despesadecobrana collectioncharge
despesadecomercializao acquisitioncost
despesadeentrega deliveryexpense
despesadefabricao manufacturingexpense
despesadepublicidade advertisingexpense
despesadesadeealimentao healthandfoodexpense
despesadiferida deferredcharge
despesaeventual,despesano
recorrente
nonrecurringexpense
despesafinanceira financialexpense
despesaindiretadepartamental departmentaloverhead
despesaoucrditodeimposto
diferido
deferredtaxexpenseor
benefit
despesarecorrente recurringexpense
despesasacumuladasapagar accruedliabilities
despesascomdescarga landingcharges
despesascomdesenvolvimento
denovosprodutos
productdevelopment
expenses
despesasdeescritrio officeexpenses
despesasdeorganizao organizationexpenses
despesasderepresentao,
despesasdeentretenimento
entertainmentexpenses
despesasdevendae
administrativas
sellingand
administrativeexpenses
despesasdeviagem travelingexpenses
despesasdesembolsadas outofpocketexpenses
despesasdiretasdefabricao
directmanufacturing
expenses
despesasdiversas
sundryexpenses,
miscellaneousexpenses
despesasdoexerccio(no
integrantesdoscustosde
produo)
periodcosts
despesasgerais generalexpenses
despesasgeraisindiretas
generalindirect
expenses,general
overhead
despesasgeraisindiretasno
absorvidas
unabsorbedburden,
unabsorbedoverheads
despesasindiretas
indirectexpenses
overheads
despesaslegais legalexpenses
despesasnooperacionais nonoperatingexpenses
despesasoperacionais operatingexpenses
despesaspagasantecipadamente prepaidexpenses
despesasproperacionais preoperatingexpenses
desprovidode lacking
desregulamentao deregulation
destacvel detachable
destaque(s)destacar(v)
highlight(n)(v)detach
(v)
destinaodelucrosacumulados appropriatedsurplus
destinaoderecursos applicationofresources
desvalorizao devaluation
desvalorizaodamoeda currencydevaluation
desvantagem disadvantage
desvio switch
desviopadro standarddeviation
detalhe(s)detalhar(v) detail(n)(v)itemize(v)
detentor(quedetmapossedo
bemoupapelnegocivel)
holder
detentordeaplice policyholder
deteriorao
deterioration,
impairment
deterioraopelouso wearandtear
deturpar garble
devedor
debtor(n)receivable
(adj)
devedorhipotecrio mortgager
devedoresquepagamcomatraso slowpayers
dever(s)(v) duty(n)owe(v)
devidadiligncia duediligence
devoluo return
devoluodemercadoriaao
vendedor
returntovendor
devoluodoimpostoderenda incometaxreturn
diatil,diadasemana
workingday,business
day,weekday
dirio journal
dirioauxiliar subsidiaryjournal
diriogeral generaljournal
DirioOficialdaUnioDOU
OfficialDaily
Government
Newspaper,Official
FederalGazetteDOU
Diasdecarncia daysofgrace
diasdevendasemcontasa
receber
numberosdays'salesin
receivables
diferenacambial exchangedifference
diferenanovencimentoem
tempodemontantes(entreativos
epassivoscorrelatos)
maturitygap
diferenasalarial salarydifference
diferena,distino difference
diferenaspermanentes(entreo
lucrocontbileotributvel)
permanentdifferences
diferenastemporrias,diferenas
temporais(entreolucrocontbile
otributvel)
temporarydifferences
diferimento deferment,deferral
diferimentocontbildoimpostode
renda
interperiodtaxallocation
diferir defer
diferir,divergir differ
dignodeconfiana trustworthy
diluio dilution
diminuiodajornada,reduoda
jornada
cutback(inworking
hours)
diminuir decrease
dinheiro money
dinheirobarato cheapmoney
dinheiroemcaixa cashonhand
dinheiroocioso idlemoney
dinheiroparagastospessoais pocketmoney
dinheiroreembolsvelmediante
solicitaodocredor
callmoney
direito right
direitoavoto votingright
direitoadquirido
acquiredright,vested
right
direitoautoral copyright
direitocomercial commerciallaw
direitocontratual contractualright
direitoderegresso
rightsofrecourse
recourse
direitodesubscriopreferencial
deacionistas
preferentialsubscription
right
direitolquidoecerto clearlegalright
direitomercantil mercantilelaw
direitosalfandegrios,direitos
aduaneiros
customsduties
direitosdelavra miningrights
direitosdesubscrio subscriptionrights
direitosespeciaisdesaques
SDR
SpecialDrawingRights
SDR
direitosexecutveis,direitode
regresso
enforceableclaims
direitosnoreivindicados unassertedclaim
diretor director
diretoradministrativo administrativedirector
diretorfinanceiro financedirector
diretoria boardofdirectors
DiretoriadeArrecadaoe
FiscalizaoDAF
AdministrationofTax
Collectionand
Fiscalization
diretortesoureiro treasurer
Diretrizcontbil accountingpolicy
diretrizes policies
dirigentessindicais unionofficers
discordncia,dissidncia dissent
discordar disagree
discrepncia discrepancy
discriminaodecontas breakdownofaccounts
discriminar itemize,discriminate
discurso speech
discutir,debater discuss
dispndio expenditure
dispndioparaaquisiode
imobilizado
capitalexpenditure
(CapEx)
dispendioso costly,expensive
dispensa waiver
dispensadeempregados layoff,redundancy
dispensardeumpagamento discharge
disponibilidadedemoeda moneysupply
disponvel
availablefunds,cash
andbanks
disporderecursos afford
dispositivosestatutrios statutoryprovisions
disseminar
sow,disseminate,
broadcast
dissdiocoletivo
collectivelabor
agreement
dissoluo dissolution
distino award
distorcer distort
distribuio distribution
distribuiodecustos costallocation
distribuiodeimpostoderenda
entreperodoscontbeis
interperiodtaxallocation
distribuiodemodeobra(de
folhadepagamento)
payrolldistribution
distribuioderecursos,
destinaoderecursos
dispositionofresources,
applicationofresources
distribuioderenda,
redistribuioderenda
incomedistribution,
incomeredistribution
distribuiodoimpostoderenda
(noregimedecompetncia)
allocationofincome
taxes
distribuidor distributor
distribuidoresdettulosevalores
mobilirios
securitiesdealers
distrito district
distrbio,deordemviolenta riot
ditado(s)ditar(v) dictation(n)dictate(v)
divergncia
discrepancy,
divergence,
disagreement
diversificao diversification
diversos sundry,other
dvida debt
dvidaacurtoprazo shorttermdebt
dvidaalongoprazo longtermdebt
dvidaataxaflutuante floatingratedebt
dvidaexterna
externaldebt,
crossborderdebt
dvidafundada fundeddebt
dvidaincobrvel baddebt
dvidanacional nationaldebt
dvidanocorrente noncurrentdebt
dvidaprincipal seniordebt
dvidapblica publicdebt
dvidasecundria(hipotecaem
segundograu,porexemplo)
juniordebt
dvidasubordinada subrodinateddebt
dividendo dividend
dividendocumulativo cumulativedividend
dividendodeclarado declareddividend
dividendodofinaldeumexerccio
yearenddividend,final
dividend
dividendoemdinheiro cashdividend
dividendoemespcie dividendinkind
dividendofixo fixeddividend
dividendointermedirio,dividendo
intercalar
interimdividend
dividendonocumulativo noncumulativedividend
dividendonoreclamado unclaimeddividend
dividendoobrigatrio compulsorydividend
dividendopreferencial preferreddividend
dividendoproposto proposeddividend
dividendosapagar dividendspayable
dividendosatrasados dividendsinarrears
divulgao(informaessobreas
demonstraesfinanceiras
geralmenteemformadenotas
explicativas)
disclosure
divulgaoadequada adequatedisclosure
divulgaocompleta,divulgao
total
fulldisclosure
divulgaoentreparnteses parentheticdisclosure
divulgaosuplementar supplementaldisclosure
doao,donativo donation
doador donor
documentao documentation
documentaodeplanejamento
detalhado
detailedplanning
documentation
documentria documentary
documento(prospecto)queapia
umlanamentodeaes
offeringmemorandum,
offeringcircular,offering
prospectus
DocumentodeArrecadaode
ReceitasFederaisDARF
DocumentforCollection
ofFederalIncome,
ReceiptofCollectionof
FederalIncome,Federal
TaxPaymentForm
documentodeembarque shippingdocument
documentoparadiscusso discussionpaper
documentofonte,documentode
origem
sourcedocument
doenaprofissional occupationaldisease
dlarcomercial
commercialdollar
(importandexport)
dlarparalelo
paralleldollar(black
market)
dlarturismo tourismdollar
domiclio domicile
domicliolegal legaldomicile
domnioabsoluto absolutetitle
domniopblico publicdomain
dotaodepessoal staffing
doutrina jurisprudence
duodcimosdoimpostoderenda monthtlytaxinstallments
duplicata tradenote
duplicataapagar tradenotepayable
duplicataareceber tradenotereceivable
duplicatadescontada
discountedtrade
receivable
Ecomercial ampersand(&)
econometria econometrics
economiaaquecida buoyanteconomy
economiademercado marketeconomy
economiadetroca bartereconomy
economiadirigida controlledeconomy
economiaemrpidaexpanso boomingeconomy
economiaesttica staticeconomy
economiaestatizada stateownedeconomy
economiainvisvel,economia
informal,economiaparalela
undergroundeconomy
economiamadura matureeconomy
economiamista mixedcapital
economia,cinciadaeconomia Economics
economiasdeescala economiesofscale
edificaesebenfeitorias
buildingsand
improvements
edifciodeescritrios officebuilding
edifcios buildings
editaldeconcorrncia
callfortender,callfor
bid
editorial editorial(press)
educaopermanente,continuada continuingeducation
efeitocumulativodemudanaem
princpiocontbil
cumulativeeffectofa
changeinaccounting
principle
efeitomultiplicador multipliereffect
efeitoregressivo backwasheffect
efeitoscompensatrios offsettingeffects
efeitospessoais personaleffects
eficciaeficaz effectivenesseffective
eficinciaeficiente efffeciencyefficient
elaboraodepolticasou
diretrizes(empresa)
policymaking
elegibilidadeelegvel eligibilityeligible
elemento element
elementosdecusto costelements
eliminaodetransaesentre
empresadomesmogrupo
eliminationof
intercompany
transactions
eliminarporetapas phaseout
elisofiscal taxevasion
ematraso inarrears
emcascata cascading
emconsignao onconsignment
emexerccio(defuno) acting
emfaltanoestoque outofstock
emlicena onleave
emmos onhand
emmilharesde inthousandsof
emprocesso(produtos) inprocess(goods)
emrisco atrisk
emrisco atrisk
emvigor ineffect
embalagem packing
embargo embargo
embarquedeprodutos shipmentofgoods
emborcar capsize
embutido builtin
emenda amendment
emergncia emergency
emigrao emigration
emissodeaes stockissue
emitente drawer
emitirumcheque drawacheck
empacotar package
empilhadeira forklifttruck
emprio mart
empreendedor entrepreneur
empreendimento
enterprise,venture,
undertaking
empreendimentocomercial
especulativo
venture
empreendimentoconjunto jointventure
empregadodeescritrio clericalworker
empregador employer
empregados employees
empregobemremunerado
bigpayjob,highlypaid
job
empreitada piecework
empreiteiro contractor
empresa
enterprise,company,
corporation,business
empresaaberta,empresacom
aescotadasembolsade
valores,empresacomaes
transacionadasembolsade
valores
publiclytraded
company,quoted
company,listed
company
empresaantecessora predecessorcompany
EmpresaBrasileirade
AeronuticaEMBRAER
BrazilianAeronautics
CompanyEMBRAER
empresabrasileiradecapital
nacional
Braziliannationalcapital
company
EmpresaBrasileirade
RadiodifusoRADIOBRS
BrazilianRadioand
BroadcastingService
RADIOBRS
EmpresaBrasileirade
TelecomunicaesS.A.
EMBRATEL
Brasilian
Telecommunications
CompanyEMBRATEL
EmpresaBrasileiradeTurismo
EMBRATUR
BrazilianTourism
CompanyEMBRATUR
empresacedente
cedingcompany,
transferringcompany,
assigningcompany
empresacoligada,empresa
associada
associatedcompany
empresacomercialouindustrial businessenterprise
empresacontrolada subsidiary,controlled
company
empresacontroladora,matriz
parentcompany,
controllingcompany
EmpresadeCorreioseTelgrafos
ECT
MailandTelegraph
Company
empresadeportemdio mediumsizedcompany
empresadeprestaodeservios servicecompany
EmpresadeProcessamentode
DadosdaPrevidnciaSocial
DATAPREV
SocialSecurityData
ProcessingCompany
empresadiversificada diversifiedcompany
empresaemfuncionamento operatingcompany
empresaemmarcha goingconcern
empresaemergente emergingbusiness
empresaestatal stateownedcompany
empresaestrangeira foreigncompany
empresafechada
closedcompany,
closelyheldcompany
empresafiliada affiliatedcompany
empresainativa dormantcompany
empresaincorporadaou
incorporadora
mergingcompany
empresainvestida investee
empresaligada
affiliatedcompany,
groupcompany
empresanacional domesticcompany
empresapequena smallbusiness
empresaresultantedefuso combinedcorporation
empresavoltadaparaocliente
customerdriven
company
empresrio
entrepreneur,
businessman
empresasparticipantesdefuso
ouincorporao
combiningcompanies
empresasquesealiampara
determinadoobjetivo
alliedcompanies,
corporateventure
partners
emprsitmosmantidospara
revenda
loansheldforresale
emprestar lend
emprstimoacurtoprazo shorttermloan
emprstimoalongoprazo longtermloan
emprstimoaprazo termloan
emprstimoaprestaes installmentloan
emprstimovista demandloan
emprstimobancrio bankloan
emprstimocomjurosfixos fixedinterestloan
emprstimocomtaxaflutuante,
emprstimoscomjurosvariveis
floatinginterestloan
emprstimocomercial commercialloan
emprstimocompulsrio compulsoryloan
emprstimoconsolidado consolidatedloan
emprstimoefetuadopormeiode
consrciodebancos
syndicatedloan
emprstimoestrangeiro foreignloan
emprstimogarantidoporativos
assetbasedlending
collateralizedlending
guaranteedlending
emprstimoporumdia dayloan
emprstimoresgatvelquando
solicitado
callloan
emprstimoponte bridgingloan
emprstimos loansborrowings
emprstimosaestudantes studentloans
emprstimosaoconsumidor consumerloans
emprstimoscomparcelasem
atraso
delinquentloans
emprstimosecompromissosde
emprstimos
loansandcommitments
emprstimosemaberto
loansoutstanding,
outstandingloans
emprstimosgarantidos securedloans
emprstimosgarantidospor
hipotecasderesidncias
homeequityloans,
mortgageloans
emprstimoshipotecrios mortgagelending
emprstimosimobilirios realestateloans
emprstimosmedianteusode
cheques
checkcreditloans
overdraft
emprstimosparaconstruo constructionsloans
emprstimosparaosetorde
varejo
retailcreditloans
emprstimosquenoauferem
juros(emvistadadificuldadede
receberoprincipal)
nonaccrualloans
emprstimosreestruturados restructuredloans
emrpesaincorporada mergedcompany
emrpesasucessora successorcompany
encaixe fit
encampaohostil hostiletakeover
encargo charge,burden
encargosfinanceiros financialcharges
encargosindiretos indirectcharges
encargosindiretosabsorvidosno
custeiodaproduo
absorbedburden,
appliedoverhead
encarregadodaescriturao
contbil
bookkeeper
encarregadodenegcios commercialattach
encarregarse takechargeof
encerraratividades closedownactivities
encerraroperaes closedownoperations
encontro meeting
endereopostal mailingaddress
endividamento indebtedness
endossado endorsee
endossante endorser
endossar endorse
endossatrio endorsee
endosso endorsement
endossoembranco blankendorsement
endossorestritivo restrictiveendorsement
energiaeltrica(setor) energy(industry)
nfase emphasis
enfileirar
lineup(inarow)place
inrows
engano mistake
engano(s)enganar(v) swindle(n)(v)
engendrar,executar engineeroperate
engenheiro engineer
enriquecer enrich
entendermal misunderstand
EnterpriseResourcePlanning
ERP
EnterpriseResource
PlanningERP
entidade entity
entidadegovernamental governmentagency
entidadenormativa regulatoryagency
entidadequeapresentaorelatrio reportingentity
entidadesfechadasde
previdnciaprivada
closedprivatepension
entities
entrada
admission,admittance,
inflow
entrada(sinal) downpayment
entradadecaixa cashinflow
entradadecapital capitalinflow
entrante incoming
entraremvigor becomeeffective
entreaspas(citao) inquotes
entrega delivery
entregaadomiclio homedelivery
entregadeumbemusado(como
partedopagamentodeumanova
aquisio)
tradein
entreposto emporium,deposit
entrevistacoletivaimpresa
newsconference,press
conference
entrevista,encontro appointment,interview
enviar,expedir send,forward
envolvido implied
pocademaistrabalho busyseason
pocaoportuna timeliness
equao equation
equalizaodeprincpios
contbeis
harmonizationof
accountingprinciples
equilbrio(processopara
assegurarqueascomprase
vendasemcadamoedaequeos
depsitos/emprstimos
feitos/recebidosestejam
equilibradoscasadospor
montanteeporvencimento)
matching
equipamentoauxiliar standbyequipment
equipamentosdetransferncia onlinewiretransfer
equipamentoseinstalaes
equipmentand
installations
equiparaosalarial salaryequalization
equivalente equivalent
equivalenteaoordinria
(EUA)
commonstock
equivalent(USA)
errtico erratic
erro
misstatement,mistake,
error
errocompensatrio compensatingerror
errodeamostragem samplingerror
errodeapresentao misstatement
errodeimpresso misprint
erropadro standarderror
erroretificador offsettingerror
errosistemtico bias
escala scale,range
escaladecrescente degressivescale
escapar evade
escassez shortage
escoamento outflow
escopodotrabalhodeauditoria scopeofauditwork
escopo,extenso,alcance scope
escritomo handwritten
escritrio office
escritriocentral headquarters
escritura indenture,deed
escritura titledeed
escrituradefideicomisso deedoftrust,trustdeed
escrituradevenda deedofsale
escrituraocontbil bookkeeping
escrutnio ballot
escrutinizar scrutinize
esgotado,vendido soldout
espalharboatos peddle
especialista expert,specialist
especializao expertise,skill
espcie(em) king(in)
especificaodecargo jobspecification
espcime,exemplar specimen
especulao speculation
especulador adventurer,speculator
espritoempreendedor enterpreneurship
esquema scheme
esquemadepagamentos paymentschedule
essncia extract
essencial essential
estabelecer establishsetforth
estabilizao stabilization
estadonatal homestate
estagflao stagflation
estagnao stagnation
estaremmelhorescondies
financeiras
bebetteroff
estatais,empresasdogoverno
governmentowned
companies
estatismo statism
estatutodeumaempresa
contratosocial
statutes,bylaws,
articlesofassociation
estatutosdeempresas articlesofincorporation
estenografia shorthand,stenography
estimar(v)estimativa(s) estimate(n)(v)
estimativaamenor underestimate
estimativadecustos costestimate
estimativadehonorrios feequotation
estoquebsico basestock
estoquedemovimentaolenta slowmovinginventory
estoqueemconsignao consignmentinventory
estoquefinal closinginventory
estoqueregulador bufferstock
estoques inventories
estoques,saldofinal
inventoryending
balance
estornar reverse
estorno reversingentry,reversal
estrangeiro foreigner,alien
estratgiadeinvestimentos investmentstategy
estratgiaoperacional operatingstategy
estruturadaempresa corporatestructure
estruturadecapital capitalstructure
estruturadepreo pricestructure
estruturafinanceira financialstructure
estudodecaso casestudy
estudodeviabilidade feasibilitystudy
esvaziar(v)esvaziamento(s)
exhaust(v)exhaustion
(n)
ticaprofissional professionalethics
tica,tico Ethics,ethical
etiqueta label,tag
Euro Euro
eurodlares eurodollars
euroobrigaes eurobonds
evasodecapital(EUA) capitalflight(USA)
eventoposterioraobalano
patrimonial
postbalancesheet
event
eventosubseqente subsequentevent
evidncia evidence
evidnciacompetente
competentevidential
matter
evidnciadeauditoria auditevidence
evitao avoidance
evoluo evolution
examedeauditoria examination,audit
examedeescopolimitado
limitedscope
examination
exato exact
exaurir exhaust
exausto depletion
exausto depletion
exceo exception
excedente overage
exceder exceed
excessodeatividade(paraoqual
ocapitaldaempresa
insuficiente)
overtrading
excessodeestoque
overstocking,inventory
overage
excessodelucros excessprofits
excessodepessoal overstaffing
exclusivo exclusive
execuodehipoteca foreclosure
execuodenegociaes dealmaking
executar execute
executarhipoteca foreclose
executvel(foralegal) enforceable
executivo executive
executivosdealtonvel seniorexecutives
exercer exercise,execute
exercciofinanceiro
financialyear,
accountingperiod
exercciofiscal fiscalyear
exercciofiscal(=perodo
contbil)
financingyear,
accountingperiod
exignciasdereservas reserverequirements
exigvelacurtoprazo(passivo
circulante)
currentliability
exigvelalongoprazo(passivo) longtermliability
exorbitante exorbitant
expanso expansion
expansoeconmica economicexpansion
expansomonetria monetaryexpansion
expectativa expectation
expectativadevida lifeexpectancy
expedio shipment
expedio(departamento) shippingdepartment
expedientecomercial businesshours
experincia experience
explicao explanation,definition
exportao(s)exportar(v) export(n)(v)
exportador exporter
exposioarisco exposure
exposioatual currentexposure
exposiopotencial potentialexposure
expropriao expropriation
expropriaodeativos,
expropriaodebens
expropriationofassets
extenso scope
extenso sweeping
extintosemjulgamentodomrito
dismissalwithout
prejudice
extraoficial offtherecord
extrapolao extrapolation
extrato extract
extratobancrio bankstatement
extratodeconta accountstatement
extrato,excerto excerpt
extratosdedepositantes depositorstatements
fbrica factory,plant
fbricadelatas cannery
fabricao manufactoring
fabricaonacional,fabricao
caseira
homemade
fabricante manufacturer
facilitar facilitate
facultar(v) permit
faixa range
falandosrio business(tomean)
falncia bankruptcy,crash
falnciainvoluntria involuntarybankruptcy
falha deficiency,fault
falhanocumprimentodeclusula
contratual
default
falha,fraqueza
default,failure,
breakdown
falhas shortcomings
falido bankrupt,broke
falsidadeideolgica misrepresentation
falsificao forgery
falsificado counterfeit
faltadecorrelao,desequilbrio,
descompasso(entreativose
passivoscorrelatos)em
montanteseprazos
mismatch
faltadeespao outofroom,cramped
faltadeestoques(nacontagem
fsica)
inventoryshortage(in
physicalcount)
faltadestoques(perdas) inventoryshrinkage
faltadeuniformidade inconsistency
faltanoestoque outofstock
fantasia fancy,invented
fardo bale
fartura wealth
fatogeradordeimposto taxableevent
fator(matemtica) factor
FatorAcumuladodeJurosFAJ
CumulativeIndexfor
CalculationofInterest
FatordeAtualizaoPatrimonial
FAP
BalanceSheet
RestatementFactor
FatordeAtualizaoSalarial
FAS
SalaryAdjustment
Factor
fatordeproduo factorofproduction
fatorderisco riskfactor
FatoresCrticosdoSucesso
FCS
CriticalSuccessFactors
CSF
fatual factual
faturaconsular consularinvoice
faturadevendas salesinvoice
faturadevida dueinvoices,duebills
faturaenviada outwardbills
faturavencida duebills,dueinvoices
fatura,notafiscal invoice
faturamento invoicing,billing
faturamentoparcelado,
faturamentoparcial
progressbilling
faturista invoiceclerk
favor favor
favorecido beneficiary
fazerescala callat
fazeromercado(negociarde
maneiraacriarmercadoparaum
determinadoativo)
makeamarket
fechamento closing
fechamentodecapital goingprivate
fechamentointermedirio,
fechamentointercalar
interimclosing
fechar(operao) closedown
fecharumaposio closeaposition
FederaoBrasileiradas
AssociaesdeBancos
FEBRABAN
BrazilianFederationof
BankAssociations
FEBRABAN
FederaodasIndstriasdo
EstadodeSoPauloFIESP
FederationofIndustries
oftheStateofSo
PauloFIESP
FederaodasIndstriasdo
EstadodoRiodeJaneiroFIERJ
FederationofIndustries
oftheStateofRiode
JaneiroFIERJ
FederaodoComrciodo
EstadodeSoPauloFCESP
Federationof
CommerceoftheState
ofSoPauloFCESP
FederaoInternacionalde
ContadoresIFAC
InternationalFederation
ofAccountantsIFAC
feiracomercial,feiradenegcios tradefair
feriado bankholiday(UK)
feriadonacional nationalholiday
feriadooficial publicholiday
frias vacation
frias vacation,holidays
friasapagar vacationaccrual
friasremuneradas holidaypay
ferramenta tool
fertilizante fertilizer
fiador
guarantor,sponsor,
surety
fiana guarantee
fibratica opticalfiber
ficaremcontato keepintouch
fichadeprateleira,paraestoque bincard
fichaderazo ledgercard
fictcio fictitious
fidedignamente fairly
fidedignidade fairness
fidedigno fair
fideicomissrio trustee,fiduciary
fideicomisso,trustee,fiduciary fiducirio,fiduciary
fila,fileira,linha row
filial branch
filme film
finaldoano yearendlatterpartofx
finanaspblicas publicfinances
financiado debtor,borrower
financiadopor fundedby
financiamento
borrowing,lending,
financing
financiamentoacurtoprazo
shorttermborrowing,
shorttermloan,short
termfinancing
financiamentoalongoprazo longtermfinancing
financiamentodeatividadesdo
banco
fundingofbank's
activities
financiamentodedficit deficitfinancing
financiamentodedvida debtfinancing
financiamentodeestoques inventoryfinancing
financiamentodeexportao exportfinancing
financiamentodeleasing,
financiamentodearrendamento
leasefinancing
financiamentodeoperaes
comerciais
tradefinance
financista financier
firma firm
firmadeadvogados lawfirms
firmadeconsultoria consultingfirm
firmasderenome,firmas
principais,firmasmaiores
majorfirms
flexvel flexible
floatdedepsitodescontadoao
valorpresente
depositfloat
florestamento afforestation
flutuao fluctuation
fluxodecaixa cashflow
fluxodecaixafuturo,fluxode
caixadescontado
discountedcashflow
fluxodecaixanegativo negativecashflow
fluxodecapital
flowofcapital,capital
flow
fluxodefundos flowoffunds
fluxodelucrosprojetados earningsstream
fluxodetrabalho workflow
fluxograma flowchart
focar finetune
foco focus
folhadeanlise analyticschedule
folhadecustodeservio jobcostsheet
folhadecustos,folhadecusteio costsheet
folhadepagamento payroll
folhadepapel sheet
folhadetempo(detrabalho) timesheet
folhasdeinventrios inventorysheets
fonteautorizada,fonte
competente
authoritativesource
fontedefundos sourceoffunds
foradeimpresso outofprint
foradelinha outofline
foradequesto,foradepropsito outofthequestion
foradeservio offduty
foradolocaldetrabalho offsite
foradovalordemercado(quando
opreodeumpapelfinanceiro
ultrapassaovalordemercado)
outofthemoney
foradelei actoflaw
foradetrabalho laborforce,workforce
ForaSindicalFS TradeUnionCouncil
foratarefa taskforce
forjado counterfeit
formao background
formal formal
formar form
formato format
formulrio form
fornecedor supplier,vendor
fornecedordemantimentos caterer
fornecer supplycater
fornecimento delivery
fotocpia photocopy
franquiadeseguroobrigatria
compulsoryself
insurance
franquia,franchise,exclusividade
dedistribuio
franchise
fraqueza weakness
fraquezaemcontrolesinternos
weaknessininternal
controls
fraude fraud,embezzlement
fresco fresh
fretamento chartering
frete freight
freteareo airfreight
fretepagoantecipadamente advancefreight
frota fleet
fugadecapital(EUA) capitalflight(USA)
funodelinha linefunction
funcionrioburocrtico(de
escritrio,deloja)
clerk
funcionriograduado,diretor
executivo
officer
funcionrioqualificado,funcionrio
responsvel
qualifiedofficial,
responsibleofficial
funesdeapoio backoffice
funesdeapontamento(demo
deobra)
timekeepingfunctions
funesdeoperao frontoffice
FundaodosEconomirios
FederaisFUNCEF
FederalSavingsand
LoansBankEmployees'
Foundation
FundaoGetlioVargasFGV
GetlioVargas
FoundationFGV
FundaoInstitutodePesquisas InstituteofEconomic
EconmicasFIPE ResearchFoundation
fundamento
fundament,element
ground,basis
fundo fund
fundodeamortizao sinkingfund
FundodeAplicaoFinanceira
FAF
FinancialApplication
FundFAF
FundodeAssistnciaao
TrabalhadorFAT
FundforWorkers'
Assistance
FundodeAssistnciae
PrevidnciaaoTrabalhadorRural
FUNRURAL
RuralWorkers'
AssistanceFund
FundodeAssistnciaTcnica,
EducacionaleSocialFATES
FundforTechnical
Assistance,Educational
andSocialAid
fundodecomrcio goodwill
fundodecomrcionegativo negativegoodwill
FundodeCompensaode
VariaesSalariaisFCVS
SalaryVariations
CompensationFund
FundodeDesenvolvimentoSocial
FDS
SocialDevelopment
Fund
fundodefideicomisso trustfund
FundodeFinanciamento
ExportaoFINEX
FundforFinancing
Exports
FundodeFinanciamentopara
AquisiodeMquinase
EquipamentosIndustriais
FINAME
GovernmentAgencyfor
Machineryand
EquipmentFinancing
FINAME
FundodeGarantiadeTempode
ServioFGTS
GovernmentSeverance
IndemnityFundfor
Employees,Guarantee
FundforLengthof
Service(Accrued
SeverancePay)FGTS
FundodeInvestimentoSetorial
FISET
SectorialInvestment
Fund
FundodeInvestimentosda
AmazniaFINAM
AmazonInvestment
Fund
FundodeInvestimentosde
TrabalhadoresFIT
Workers'Investments
Fund
FundodeInvestimentosdo
NordesteFINOR
NortheastInvestment
Fund
fundodepensoeapostentadoria pensionfund
fundoderendafixapessoafsica
fixedincomefund
individuals
fundoderendafixapessoa
jurdica
fixedincomefund
corporations
fundoderenovao(ou
reposio)
renewal(or
replacement)fund
fundoderesgate redemptionfund
fundoemcondomnio mutualfund
fundofiscal fiscalfund
fundofixoourotativodecaixa imprestcashfund
FundoMonetrioInternacional
FMI
InternationalMonetary
FundIMF
fundomtuo mutualfund
FundoNacionaldeCulturaFNC NationalCulturalFund
FundoNacionalde
DesenvolvimentoFND
NationalDevelopment
Fund
FundoNacionalde
DesenvolvimentodaEducao
FNDE
NationalFundforthe
Developmentof
Education
FundoSocialdeEmergncia
FSE
EmergencySocialFund
fundos funds,resources
fundosdeaes equityfunds
FundosdeInvestimentosCulturais
eArtsticosFICART
CulturalandArtistic
InvestmentFunds
fundosdeinvestimentos
imobilirios
realestateinvestment
funds
FundosdeInvestimentosno
ExteriorFIEs
FundsforForeign
Investments
fundosdisponveis availablefunds
fundosdisponveismediante
solicitao
moneyatcall
fundosecompensaode
cheques
cashandclearings
fundosemcommodities commoditiesfunds
fundosemcotasdeFAF fundsinFAFquotas
fundosfechados closedendfunds
fundosfederais federalfunds
fundosforadoslivros shushfunds
fundosinsuficientes insufficientfunds
fundosnoregistrados unrecordedfunds
funil,gargalo bottleneck
furto pilferage,theft
fusodeempresas merger,amalgamation
fusodeinteresses,fusode
participao
poolingofinterests
fusohorrio timezone
fuseseincorporaeseoutras
formasdecombinaesde
empresas
businesscombination
futurostransacionadosembolsa
exchangetraded
forwards
gado livestock
galera gallery
ganhar earn
ganho gain,profit
ganhodecmbio(transao) exchangegain
ganhodecapital capitalgain
ganhoouperda gainorloss
ganhoouperdaatuarial actuarialgainorloss
ganhoouperdaemtransaes transactiongainorloss
garantia guarantee
garantia(contrato) secure(contract)
garantiaconjuntaesolidria
jointandseveral
guarantee
garantiasdosprodutos productwarranties
garantiradvidadofinanciado
securetheborrower's
indebtedness,
collateralize
gasolina gas,gasoline
gastar spend
gasto spending
genuno genuine
gernciadelinha linemanagement
gernciadenvelmdio middlemanagement
gerenteadministrativo administrativemanager
gerentedevendas salesmanager
gerentefinanceiro financemanager
gerente,administrador manager
gerentegeral generalmanager
glosa disallowance
glosar disallow
gorjeta tips,gratuity
governador governor
gradegerencial managerialgrid
grfico graph
grficodebarras barchart
grficodeexecuo progresschart
grficodeGantt(grficoque
mostraadiscrepnciaentreo
desempenhooradoeoreal)
Ganttchart
grficodepontodeequilbrio breakevenchart
granel(a) bulk(in)
gratificao bonus,gratuity
gratificaoaempregados employees'bonus
gratificaodeincentivo incentivebonus
gratuito(EUA) complimentary(USA)
grau degree,grade
grmio guild,association
greve strike,workstoppage
grevedoempregador lockout
greveilegal illegalstrike
grupoconsolidado consolidatedgroup
GrupodeApoioNormalizao
AmbientalGANA
Environmental
NormalizationSupport
Group
grupodecoordenao coordinatinggrupo
grupodeempresas groupofcompanies
grupodetrabalho taskforce,workgroup
guerradepreos pricewar
guia(relatrio)derecebimento taxpaymentform
guiadeexportao exportlicense
guiadeimportao importlicense
guiaderemessa remittanceslip
guindaste crane
guindasteparagrandespesos derrick
habilidade skill,expertise
habilitado qualified,capable
habitao,moradia housing
habitual frequent
haveres fortune
hedgecruzado crosshedge
Hedgedinmico dynamichedging
herana inheritance,legacy
hidroeltrica hydroelectric
hierarquia hierarchy
hiperinflao hyperinflation
hipoteca(s)hipotecar(v) mortgage(n)(v)
hipotecasecundria,hipotecaem
segundograu
secondmortgage,junior
mortgage
hipotecasresidenciais residentialmortgages
histricodepagamentos
historyofpayments,
paymentrecord
holding,companhiacontroladora holdingcompany
homemdenegcios
businessman,
entrepreneur
homologar homologate,confirm
honestidadedeatos fairplay
honorrio fee
honorriosadvocatcios
attoney'sfees,lawyer's
fees
honorrioscotados feequotation
honorriosdaadministrao managementfees
honorrioslegais(advogados) legalfees
honorriosporcompromissode
emprstimos
commitmentfees
honrar honor
horademquina machinehour
horahomem manhour
horasdetrabalho,horasde
expediente
workinghours
horasextras overtime
horista hourlypaidworker
identidade identity
idoneidade eligibilitygoodstanding
igual(adj)igualar,equiparar(v) equal(adj)(v)
igualar(v)igualdade(s) equate
ilegtimo unlawful
iliquidez illiquidity
ilquido illiquid
ilusrio,enganoso misleading
imaginao imagination,fancy
imigrao immigration
imissodeposse(imveis) writofentry(properties)
imissodeposse(mveis)
writofentry(movable
assets)
imobilizado fixedassets
imvel realestate
impacto striking,impact
mpar unique,odd(number)
imparcial impartial
impedimento impediment
impenhorabilidade restraintofmortgage
imperfeio flaw
imperfeito imperfect
impercia malpractice
implementao implementation
impopular unpopular
impor impose,dictate
importao import
importante relevant
importar import
imposto tax
ImpostodeExportaoIE exporttax
impostodeexportao,direitode
exportao
exportduty
ImpostodeImportaoII importduty
ImpostodeRendaIR incometax
ImpostodeRendadePessoa
JurdicaIRPJ
corporateincometax
ImpostodeRendanaFontesobre
LucroLquidoILL
taxatsourceonnet
income
ImpostodeRendaRetidona
FonteIRRF
withholdingincometax,
incometaxwithheldat
source
impostodiferido deferredtax
impostodireto directtax
impostoindireto indirecttax
ImpostoPredialeTerritorial
UrbanoIPTU
MunicipalRealEstate
TaxIPTU
ImpostoProvisriosobrea
MovimentaoouaTransmisso
deValoresdeCrditoseDireitos
deNaturezaFinanceira
(conhecidocomoImposto
ProvisriosobreMovimentao
Financeira)IPMF
ProvisionalTaxonthe
Movementor
TransmittalofValues
andCreditsandof
RightsofaFinancial
Nature(knownas
TemporaryTaxon
FinancialActivities)
IPMF
impostoretidonafonte withholdingtax
impostosobreapropriedade propertytax
ImpostosobreaPropriedadede
VeculosAutomotoresIPVA
VehicleTax
ImpostosobreaRendaIR IncomeTaxIR
ImpostosobreCirculaode
MercadoriaseServiosICMS
ValueAddedTax
(V.A.T.)onSalesand
Services,ValueAdded
TaxICMS
impostosobreempresas corporatedtax
impostosobrefolhadepagamento payrolltax
impostosobreganhosdecapital capitalgainstax
impostosobrelucroimprevisto windfallprofittax
ImpostosobreOperaes
FinanceirasIOF
TaxonFinancial
Operations,Financial
TransationTaxIOF
ImpostosobreProdutos
IndustrializadosIPI
ExciseTaxIPI
ImpostosobreServiosde
qualquernaturezaISS
ServicesTaxISS
impostosobretransferncia,
impostosobretransmissoSISA
transfertaxSISA
ImpostosobreTransmissode
BensIntervivos(otermousado,
naprtica,SISA)ITBI
PropertyTransferTax
impostosobrevendas salestax
ImpostosobreVendasaVarejode
combustveislquidospara
veculos,excetoleodieselIVV
fueltax
ImpostoTerritorialRuralITR RuralLandTax
ImpostonicosobreMinerais
IUM
TaxonMinerals
impreciso inaccurate
imprevisto unforeseen
improvvel unlikely,remote
impugnao refutation
impulso impulse
inadimplementocontratual
contractualdefault
breachofcontract
inadimplente delinquent
inadmissvel unallowable
inalienabilidade restraintonalienation
inalienvel inalienable
inamistoso unfriendly
incapacidade inability
incndiointencional,incndio
culposo
arson
incentivo incentive,stimulus
incentivoexportao exportincentive
incentivofiscal
taxincentive,fiscal
incentive
incentivossempresas industryincentives
incidncia incidence
incidnciadeimposto levy
inciso subparagraph
inclinar lean
inclusivo inclusive
incobrvel uncollectible
incompatvel unsuitable
incompetncia,inaptido incompetence
inconstitucional unconstitutional
incorporaodacontroladorapela
subsidiriaincorporaoinversa
downstreammerger
incorporaodesubsidiriapela
controladora
upstreammerger
incorporada mergedcompany
incorporadora mergingcompany
incorrerprejuzos sustainlosses
incorreto inaccurate
incorrido incurred
incumbncia task
indagao,inquirio,
interrogatrio
inquiry
indeferir refuse,reject,dismiss
indenizao indemnity
indenizaoporacidentesde
trabalho
workmen's
compensation
independncia independence
indesejvel undesirable
indevido undue
indexao indexation
indicador indicator
indicadoreseconmicos economicindicators
indicar indicate
ndice index,ratio
ndice(Nacional)dePreosao
ConsumidorI(N)PC
(National)Consumer
PriceIndexI(N)PC
ndice(taxa)deoperao operatingratio
ndiceBOVESPAfuturo BOVESPAfuturesindex
ndicedeaes shareindex
ndicededvida,ndicede
patrimnio
debtequityratio
ndicedeendividamento debttoassetratio
ndicedeliquidez liquidityratio
ndicedeliquidezimediata,
quocientesecodeliquidez
acidtestratio
ndicedelucrobruto grossprofitratio
ndicedelucrosobrevendas returnonsales
ndicedelucrossobreocapital
totalempregado
rateofearningsontotal
capitalemployed,return
oncapital
ndicedemercado marketindex
ndicedepreo/lucroP/L
price/earningsratio
(P/E),multipleof
earnings
ndicedepreos priceindex
ndicedePreosaoConsumidor
IPC
ConsumerPriceIndex
CPI
ndicedePreosaoConsumidor
RealIPCr
ConsumerPriceIndex
BrazilianReal
ndicedePreosaoConsumidor
AmpliadoIPCA
AmplifiedConsumer
PriceIndex
ndicedepreosdeatacado wholesalepriceindex
ndicedepreosdevarejo retailpriceindex
ndicedeReajustedoSalrio
MnimoIRSM
MinimumSalary
ReadjustmentIndex
ndicederetornosobrevendas
lquidas
ratioofnetincometo
netsales
ndicedeSalriosNominaisISN NominalSalariesIndex
ndiceGeraldePreosIGP
GeneralPriceIndex
IGP
ndiceGeraldePreosMercado
IGPM
GeneralMarketPrice
Index
indisputvel indisputable
induo induction
indstriademodeobraintensiva laborintensiveindustry
indstriasdealtatecnologia hightechindustries
ineficaz ineffective
ineficiente inefficient
inesperado unforeseen
inexeqvel unfeasible
inexperiente unskilled
inflao inflation
inflaodesenfreada runawayinflation
influncia influence
influenciar bias
influxo inflow
informaocontbil accountinginformation
informaoprivilegiada privilegedinformation
informaes
information(never
plural)
informaesconfidenciaisobtidas
depessoalinternodaempresa
insiderinformation
informaesdirigidas targetedinformation
informaesfinanceiras
prospectivas
prospectivefinancial
information
informaesfinanceiras
suplementares
supplementalfinancial
information
informaestrimestraisITRs quarterlyinformation
InformedeRendimentose
RetenonaFonteIRRF
IncomeandTax
WithholdingsReturn
infrao
infringement,
malfeasance
infraestrutura infrastructure
incio inception,beginning
inciodasatividades startup
inidneo,incapaz incapable
inigualado unequaled
inigualvel unique
ininterrupto nonstop
injuno(usufruto) usufruct
injustificado unwarranted
injusto undue,unfair
inoportuno illtimed
inovao innovation
insalubre unhealthy
insatisfatrio unsatisfactory
inseguro unsafe
insenodeimpostos taxexemption
inserir insert
insolvncia insolvency
insolvente insolvent
inspecionar inspect
inspectoresdergosde
supervisogovernamental
supervisoryagency
examiners
inspectoresdergosnormativos regulatoryexaminers
inspetordebanco bankexaminer
instalaes facilities
instalaesconjuntas jointfacilities
instalaeseequipamentos fixturesandequipment
instalaesindustriais industrialfacilities
instalaesociosas idlefacilities
instncia instance
instauraodeprocesso initiationoflegalaction
instvel,inconstante unstable
instituiofinanceira financialinstitution
InstitutoBrasileirodeContadores
IBRACON
BrazilianInstituteof
AccountantsIBRACON
InstitutoBrasileirode
DesenvolvimentoFlorestalIBDF
BrazilianInstituteof
ForestryDevelopment
InstitutoBrasileirodeGeografiae
EstatsticaIBGE
BrazilianInstituteof
Geographyand
StatisticsIBGE
InstitutoBrasileirodeOpinio
PblicaeEstatsticaIBOPE
BrazilianInstituteof
PublicOpinionand
StatisticsIBOPE
InstitutoBrasileirodoCafIBC BrazilianCoffeeInstitute
InstitutoBrasileirodoMeio
AmbienteIBAMA
BrazilianInstituteofthe
EnvironmentIBAMA
InstitutoBrasileirodoMercadode
CapitaisIBMEC
BrazilianInstituteof
CapitalMarkets
IBMEC
InstitutodeAdministrao
FinanceiradaPrevidnciae
InstituteofFinancial
AdministrationofSocial
AssistnciaSocialIAPAS Security
InstitutodeAuditoresInternos
InstituteofInternal
Auditors
InstitutodeOrganizaoRacional
doTrabalhoIDORT
InstituteofWork
Organization
InstitutodePesquisas
TecnolgicasIPT
Institutefor
TechnologicalResearch
InstitutodeRessegurosdoBrasil
IRB
BrazilianReinsurance
Institute
InstitutoNacionaldaAssistncia
MdicadaPrevidnciaSocial
INAMPS
NationalInstituteof
SocialMedical
Assistance
InstitutoNacionaldaPropriedade
IndustrialINPI
NationalInstituteof
IndustrialPropertyINPI
InstitutoNacionaldeColonizao
eReformaAgrriaINCRA
NationalInstituteof
Colonizationand
AgrarianReform
InstitutoNacionaldePesose
MedidasINPM
NationalInstituteof
WeightsandMeasures
InstitutoNacionaldoSeguro
SocialINSS
NationalInstituteof
SocialSecurity,
BrazilianSocialSecurity
InstituteINSS
instruodeprocesso
filingofsupporting
documents
instruoerelatrio instructionandreporting
InstruoNormativa(fiscal)IN
RegulatoryInstruction
(tax)
instrues instructions
instruiralgumparaumatarefa brief
instrumental instrumental
instrumentodedissoluodeuma
empresa
articlesofdissolution
instrumentosfinanceiros financialinstruments
insuficincia deficiency,shortage
insuficinciadeliquidez liquidityshortage
insuficinciadepessoal understaffed
insumo input
intangvel intagible
integraohorizontal horizontalintegration
integraovertical verticalintegration
integralizaodecapital paymentofcapital
inteiramentenovo brandnew
inteiramente,integralmente entirely
inteireza,integridade(de
transao)
completeness(ofa
transation)
inteiro,ntegro entire
intempestivo illtimed
interao interaction
intercmbio interchange
interdependncia interdependence
interescritrios interoffice
interesses(direitodepropriedade)
sobreasaes
equityinterest
interestadual interstate
intermediao intermediation
intermedirio,atravessador
middleman,
intermediary
intermediate
interpelao judicialnotification
interpolao interpolation
interpretar interpret
interpretarmal misinterpret
interromper adjourn
interrupesanormais
abnormalstoppages,
terminations
intimao subpoena
intrnseco builtin
introduo introduction
intruso outsider
invlido(s)invalidar(v) void(n)(v)
inventrio inventory
inventriofsico physicalinventorytaking
investida investee
investidor investor
investidorinstitucional institutionalinvestor
investigaodeassuntosdomeio
ambiente
environmental
investigation
investimentoderendafixa fixedincomeinvestment
investimentoestrangeiro foreigninvestment
investimentos investments,holdings
investimentosaltamentelquidos cashequivalents
involuo involution
irregular irregular
irrelevante immaterial
irrevogvel irrevocable
irrigao irrigation
isentar(v)isento(s) exempt(v)(n)
isentarderesposabilidade hldharmless
isentodedbitos freeofcharge
isentodeencargos freeofcharge
isentodetarifas dutyfree
isolar insulate
itemcompensatrio balancingitem
itemdecobrana collectionitem
itememprocessodecobrana
iteminthecourseof
collection
itemextraordinrio extraordinaryitem
itemnousual unusualitem
itensdecaixa cashitems
itensdiversos miscellaneousitems
itensemsuspenso suspenseitems
itinerrio itinerary
jazidamineral miningdeposit
jogolimpo fairplay
jia(paraadmissoemclubeetc.) entrancefee
jornal dailynewspaper
julgamento ruling
juntacomercial
boardoftrade(USA),
commercialregistry
(UK)
JuntadeConciliaoe
JulgamentoJCJ
Conciliationand
JudgmentCouncil(for
individuallabor
agreements)
juntar bringtogether
juramento oath
jriprincipal grandjury
jri,jurados jury
jurisdio jurisdictiondistrict
jurisdiofiscal taxjurisdiction
jurisprudncia precedent
jurolquido netinterest
juronegativo negativeinterest
juroprovisionado accruedinterest
juros interest
juros interest
juros(com) interestbearing
juros(sem) interestfree
juroscompostos compoundinterest
jurosdemora
arrearsinterestinterest
onarrears
jurosembutidos,jurosimplcitos implicitinterest
jurosimputados imputedinterest
jurosmximos(emcontratosde
opo),limitesuperior
cap
jurosmnimos(emcontratode
opo)
floor
jurossimples simpleinterest
jurossobreemprstimoscuja
possibilidadedecobrana
precria
interestonnonaccrual
loans
justia justice
justo fair
justovalordemercado fairmarketvalue
lacrado sealed
lacuna vacancy
lanadordeumaopo writer
lanamentocontbil accountingentry
lanamentodeabertura openingentry
lanamentodecorreo correctingentry
lanamentodedirio journalentry
lanamentoderetificao adjustingentry
lanamentofiscal taxassessment
lanamentonoslivros posting
lanamentonoslivroscontbeis bookentry
lanamentoouemissodettulos
nomercado
flotation,offering
lanamentoscompensatrios compensatingentries
lanar
enter,post(inbooks,
etc.)
lanarnodirio journalize
latifundirio ownerofalargeestate
latifndio largeestate
laudodeavaliao appraisalreport
lavoura farming
legado bequest,legacy
legalizar validate
LegioBrasileiradeAssistncia
LBA
BrazilianLegionof
Assistance
legislao legislation
legislaosocietria corporatelegislation
legislaotributria taxlegislation
legtimo legitimate
lei law
leiadjetiva procedurallaw
LeiAntitruste AntitrustAct
leicomercial businesslaw
LeidasFalncias BankruptcyAct
LeidasSociedadesporAes CorporationLaw
leidomenoresforo leasteffortprinciple
leifiscal taxlaw
leiordinria ordinarylaw
leisubstantiva substantivelaw
leigo layman
leilo auction
leilodeswaps swapauction
leiturarpida scroll
lembrete, lembrana reminder
letra(ttulo)aoportador bearerbill
letradecmbio billofexchange
letradecmbioaprazo timedraft
letradecmbiocomvencimento
superioratrsmesesapartirda
datadeemisso
longbill
letradecmbiocomercial tradebillofexchange
letradecmbiodecomrcio
exterioracompanhadados
documentosquederamorigemao
saque
documentarybillof
exchange
LetradoTesouroNacionalLTN NationalTreasuryBill
letradotesouronoreajustvel nonindexedtreasurybill
LetraFinanceiradoTesouroLFT FinancialTreasuryBill
letrareajustveldotesouro
indextreasurybill,
reajustabletreasurybill
letrasmantidasparacobrana billsheldforcollection
levantamento surveyinventory
levantamentodedados factfinding
levaradiante carryout
levarumprojetoatofinal followingthrough
liberar release
licena leavelicensefranchise
licenacomautorizao
leaveofabsence,
furlough
licenamaternidade maternityleave
licenapaternidade paternityleave
licitao
invitationtobid,bidding,
tender
licitaopblica publictender
lder leader
liderana leadership
ligametlica alloy
ligao association
ligeiro(a) slight
limbo limbo
liminar
preliminarycourtorder,
preliminaryinjunction
limitaesaoescopodoexame scopelimitations
limitaesestatutrias statutorylimitations
limitedecrdito creditlimit
limitedeendividamento borrowinglimit
limitemximodacapacidade fullcapacity
linear linear,straightline
linhadecrdito creditline,lineofcredit
linhadeespera waitingline,queue
linhadelucro(prejuzo)finalde
umperodonademonstraodo
resultado(altimalinha)
bottomline
linhademontagem assemblyline
linhadeproduo productionline
linhadeprodutos productline
linhaderesponsabilidadeprincipal
primaryreporting
responsibility
linhadivisria borderline
linhasdecrditorotativo revolvinglinesofcredit
linhasdeorientao guidelines
linho flax,linen
liquidao
settlement
extinguishment
liquidation
liquidaodedvida debtcleanup
liquidaodireta directsettlement
liquidante liquidator
liquidez marketability,liquidity
liquidezdomercado marketliquidity
lquidodeimposto netoftax
listadeembarque packinglist,manifest
listadeespera waitinglist
listadependncias todolist
listadesaldossegundoos
vencimentos
aginglist,ageinglist
listadeverificao checklist
listanegra blacklist
listagemdechequessustados stopchecklist
litgio litigation
litgiotrabalhista laborlitigationdispute
livreabordoFOB FreeOnBoardFOB
livreaoladodonavioFAS
FreeAlongsideShip
FAS
livreempresa freecompany
livreiniciativa freeenterprise
livrete booklet
LivrodeApuraodoLucroReal
LALUR
TaxableIncomeControl
Register,taxcalculation
bookLALUR
livrodeatas minutebook
livroesgotadonomercado outofprint
livrocaixa cashbook
livroscontbeis accountingbooks
lobista(executordolobby) lobbyist
localdetrabalho workplace
localizao location
locatrio tenant
logoquepossvel
assoonaspossible
ASAP
logoquepuder
atyourearliest
convenience
logotipo logotype
lojadedepartamentos departmentstore
lote batchlotplotofland
loteeconmico economiclotsize
ltda.limitada
limitedliability
partnershipltda.
lucrativo profitable
lucro
earnings,gain,profit,
income
lucroantesdoimpostoderenda
pretaxincome,income
beforeincometax
lucrobruto grossprofit
lucrodepartamental departmentalprofit
lucroematividadessecundrias downstreamprofit
lucroemtransaesentre
departamentosdamesma
empresa
interdepartmentalprofit
lucroentreempresasdomesmo
grupo
intercompanyprofit
lucroescritural paperprofit
lucroestimado,lucroprevisto anticipatedprofit
lucrofuturo,descontadoaovalor
presente
discountedfuture
earnings
lucroimprevisto windfallprofit
lucroinflacionrio inflationgain
lucrolquido netprofit,netincome
lucrolquidoporao netincomepershare
lucromarginal marginalincome
lucromonetrio monetarygain
lucronaconverso translationgain
lucronooperacional nonoperatingincome
lucronorealizado
unearnedincome,
unrealizedprofit
lucronopapel paperprofit
lucrooperacional,lucrodas
operaes
operatingprofit,income
fromoperations
lucrooperacional,prejuzo
operacional
operatingprofit,
operatingloss
lucroouprejuzonoreconhecido
(nocontabilizado)
unrecognizedgainor
loss
lucroporao
earningspershare
EPS
lucropresumido presumedprofit
lucroprojetado projectedprofit
lucroreal taxableincome
lucrorealizado,prejuzorealizado
realizedgain,realized
loss
lucrotributvel taxableincome
lucrovegetativo holdinggain
lucrosacumulados
retainedearnings,
earnedsurplus
lucrosacumuladosdeentidade
adquirida
acquiredsurplus
lucrosacumuladosdisponveis availablesurplus
lucrosacumuladosno
distribudos
unappropriatedretained
earnings
lucrosexcedentes excessprofits
lucrosnodistribudos undistributedprofits
lucrosretidos(acumulados)
restritos
restrictedretained
earnings
luvas keymoney
luzverde greenlight
macroeconomia macroeconomics
mf malafidebadfaith
maior higher
MaiorValordeRefernciaMVR
HighestReference
Value
maioriaabsoluta majority
maisalm further
maisvalia appreciation
malogro flop
malsucedido unsuccessful
malversao misappropriation
mandado writ,mandate
mandadodesegurana injunction
mandato termofoffice
mandatrio mandatory
manejvel manageable
manifesto manifest
manipulao manipulation
manipulaodecontasde
empresaparamelhorlas
camuflagem
windowdressing
manter(registros,etc.) keep(books,etc.)
manualdecontabilidade accountingmanual
ManualdeNormaseInstrues
(InstituiesFinanceiras)MNI
ManualofRulesand
InstructionsforFinancial
Institutions
ManualdeOrientaodePessoa
Jurdica(IR)MAJUR
InstrucitonManualfor
CorporateIncomeTax
MAJUR
manualdepolticas policymanual
manuseiodemateriais materialshandling
manuteno maintenance,upkeep
manutenodeumpreofixono
mercado
pegging
modeobra
labor,manpower,
workforce,laborforce
modeobradireta directlabor
modeobraespecializada
skilledlabor,skilled
workers
modeobraindireta indirectlabor
modeobraqualificada
skilledmanpower,
skilledlabor,skilled
workers
mquinapicotadeira shredder
mquina,motor engine
maquinrio,maquinaria machinery
mquinaseequipamentos
machineryand
equipment
marca make,brand
marcacomercial brand
marcaregistrada trademark
marcasepatentes trademarksandpatents
margembruta grossmargin
margemdecontribuio marginofcontribution
margemdelucro profitmarginspread
margemdelucrobruto grossprofitmargin
margemdesegurana
marginofsafety,safety
margin
margemlquida netmargin
margemoperacional operatingmargin
massafalida bankruptestate
materaisparamanuteno maintenancematerials
materiaisconsumveis consumablestores
material material
materialdeconsumo consumptionmaterials
materialdeembalagem packingmaterial
materialdeescritrio officesupplies
materialdireto directmaterial
materialindireto indirectmaterial
matriaprima rawmaterial
matriz
headoffice,homeoffice,
mainoffice
headquartersmatrix
maturidade
expirationdate,maturity
date
maufuncionamento malfunction
maupagador delinquent
maximizao maximization
maximizaoderentabilidade,
maximizaodelucratividade
profitmaximization
mximo maximum
mecnica mechanics
mecanismo mechanism
mdiaaritmtrica arithmeticmean
mdiageomtrica geometricmean
mdiamvel movingaverage
mdiaponderada weightedaverage
mdiaproporcional proportionalmean
mdiasimples simpleaverage
mdiamdio averagemean
medianteumlucro ataprofit
mediato(s)mediar(v) mediate(n)(v)
mediodainflao measurementofinflation
medio,mensurao measurement
medida measure,degree
medidadeumajarda yardstick
MedidaProvisriaMP
ProvisionalMeasure
MP
mdioprazo mediumterm
meiocirculante
moneysupply,
circulatingmedium
meiodepagamento mediumofexchange
meioempresarial businesscommunity
meioexpediente halftimeparttime
meios waysandmeans
meiosdeinformao massmedia
meiosdepagamento meansofpayment
melhorcompra bestbuy
melhordoconhecimentoecrena
bestofknowledgeand
belief
melhoramento
improvement,
betterment
melhoramentosemterrenos landimprovement
membro member
membrodeumaorganizao fellowmember
memorandodecontroleinterno
internalcontrol
memorandum
memorando,memorandos
memorandum,
memoranda
menorrigornaconcessode
crdito
looseningofcredit
menos minus
mensagem,misso errand,mission
mensalo
optionalmonthlyincome
taxindividuals
mensalidade,prestaomensal monthlyinstallment
mensalista salaryearner
mentor mastermind
menudeopes cafeteriamenu
mercado market,mart
mercadoaberto openmarket
mercadoacionrio,mercadode
aes
stockmarket
mercadodebalco overthecountermarket
mercadodecapitais capitalmarket
mercadodedinheiro moneymarket
mercadodeeurodlares eurodollarmarket
mercadodenvelmdio middlemarket
mercadodeopes optionsmarket
mercadodeoperaesdehedge
hedgeoperations
market
mercadodetrabalho labormarket
MercadodoConeSul
MERCOSUL
SouthConeMarket
Mercosur
mercadodominadopor
vendedores
sellers'market
mercadoexterno foreignmarket
mercadoextraoficial nonofficialmarket
mercadofinanceiro
moneymarket,financial
market
mercadofinanceirodefuturos financialfutures
mercadofracionrio oddlotmarket
mercadointerbancriode
colocaes
interbankplacement
market
mercadointernolocal
homemarket,domestic
market
mercadolivre freemarket
mercadolivreeaberto freeandopenmarket
mercadonegro blackmarket
mercadoparalelo parallelmarket
mercadoprimrio primarymarket
mercadosecundrio secondarymarket
mercadoriadepositadaem
armaznsalfandegados
bondedgoods
mercadorias
goods,merchandise,
commodities
mercadoriasemoedas
disponveisparaentregaimediata
spot
mercadoriasemtrnsito goodsintransit
mesadeoperaes(negociaes)
dealingroom,trading
desk
mesaredonda roundtable
meta goal,target,aim
metaispreciosos bullion
mtodocomposto compoundingmethod
mtododasomadosanosdevida
til
sumoftheyears'digits
method(ofdepreciation)
mtododasomadosdgitos
(depreciao)
sumofthedigits
method(depreciation)
mtododeavaliaode
benefciosprojetados(penses)
projectedbenefit
valuationmethod
(pensions)
mtododeavaliaode
benefciosprovisionados
(penses)
accruedbenefit
valuationmethod
(pensions)
mtododecalculartaxas(de
moedas)cruzadas
chainratecalculation
method
mtododecaminhocrticoCPM
CriticalPathMethod
CPM
mtododecompra purchasemethod
mtododecontabilidade accountingmethod
mtododecontabilizaode
contratosconcludos
completedcontract
methodofaccounting
mtododecontratoconcludo
completedcontract
method
mtododecusteioporabsoro
total
fullabsorptioncost
method
mtododecusto costmethod
mtododecustoatuarial actuarialcostmethod
mtododecustopadro standardcostmethod
mtododedepreciaolinear,
mtododedepreciaoemlinha
reta
straightlinemethodof
depreciation
mtododeeliminaoe/ou wastemanagement
tratamentodelixo
mtododeequivalncia
patrimonial
equitymethod(of
accounting)
mtododeestoquebsico basestockmethod
mtododefusodeinteresses
poolingofinterests
method
mtododeliquidao(da
empresa)
shutdownbasis
mtododeobtenoderecursos
financeiros
financialfundingmethod
mtododepercentagem
completada
percentageof
completionmethod
mtododerecuperaodecusto costrecoverymethod
mtododerentabilidade earningsmethod
mtododeretenoderecursos
financeirosparasaldarobrigaes
futuras
fundingmethod
mtododesaldosdecrescentes
(depreciao),mtodode
depreciaodosaldodecrescente
decliningbalance
method(of
depreciation),
diminishingbalance
method(ofdepreciation)
metodologia methodology
microeconomia microeconomics
microfilme(s)microfilmar(v) microfilm(n)(v)
mdia media
milhagem mileage
minrio ore(iron,etc.)
MinistriodaAgricultura MinistryofAgriculture
MinistriodaCultura MinistryofCulture
MinistriodaDefesa MinistryofDefense
MinistriodaFazenda FinanceMinistry
MinistriodaFazenda MinistryofFinance
MinistriodaPrevidnciaSocial
MinistryofSocial
Security
MinistriodasRelaesExteriores
MinistryofForeign
Affairs
ministriododesenvolvimento,
indstriaecomrcio
ministryofdevelopment,
industryandtrade
MinistriodoMeioAmbiente
Ministryofthe
Environment
MinistriodoPlanejamento MinistryofPlanning
MinistriodoTrabalho MinistryofLabor
MinistriosdosNegcios
Interiores(ReinoUnido)
HomeOffice(UK)
ministrodaeducao educationminister
ministrodafazenda financeminister
ministrodajustia justiceminister
ministrodasade healthminister
ministrodoplanejamento planningminister
minuta(boneco) mockupdraft
minutaparadiscusso exposuredraft
missocomercial trademission
missoeconmica economicmission
mistura,mescla blend
moo motion
moda,modelo fashion,model
modeladoemrelevo embossed
modelagem modeling
modelo model,pattern
moderado moderate
moderador moderator
moderno modern
modificao alteration
modificar modify
moedabloqueada blockedcurrency
moedacirculante
circulatingmedium,
moneysupply
moedaconversvel convertiblecurrency
moedacorrente legaltender
moedadeumpasestrangeiro,
moedaestrangeira
foreigncurrency
moedadevalorconstante constantcurrency
moedadorelatriodaempresa reportingcurrency
moedaforte hardcurrency
moedafuncional functionalcurrency
moedalocal localcurrency
moedanacional localcurrency
moedanoconversvel nonconvertiblecurrency
moedabase basecurrency
molde pattern
monetrio monetary
monetarista monetarist
monitorar monitor
monoplio monopoly
montante amount
montantelquidonoslivros
contbeis
netcarryingamount
montanterecupervel recoverableamount
moratria moratorium
mostrurio showcase
motivo ground,reason
mveiseutenslios furnitureandfixtures
mudana change
mudanadeposio turnaround
mudanadeprincpiocontbil accountingchange
mudar change
multa(s)multar(v) fine(n)(v)
multinacional multinational(company)
multiplicar multiply
municpio county
mutuante lender
muturio borrower
mtuodeouro goldloancontracts
namdia onanaverage
nacionalismo nationalism
nacionalizao nationalization
nocumprimento,no
observncia
failuretofollow,failure
tocomplywith
noincludonobalano
patrimonial
offbalancesheet
noadequado unfit
noambguo unambiguos
noamortizado unamortized
noaplicvel notapplicable
noapropriado unappropriated
noassinado unsigned
noatendido unattended
noauditado unaudited
noautorizado unauthorized
nocobrado uncollected
nocomprovado unwarranted
noconfirmado unconfirmed
nodespendido unexpended
nodistribudo
unallocated,
unappropriated,
undistributed
nodividido undivided
nodivulgado undisclosed
noeconmico uneconomic
noemitido unissued
noescrito unwritten
noespecificado unspecified
noextinto unextinguished
nofinanciado unfunded
nogarantido unsecured
noidentificvel unidentifiable
noincorporado unincorporated
nolinear nonlinear
noliquidado unsettled
nolucrativo unprofitable
nomelhorado unimproved
nomonetrio nonmonetary
nomudado unchanged
noocupado unoccupied
nooficial unofficial
noonerado unencumbered
nooperacional nonoperative
nopagamentodeimposto
medianteexpedienteslegais
taxavoidance
nopago unpaid
nopertinente notapplicable
noprogramado unscheduled
noprovisionado unprovided
norealizado unearned,unrealized
noreclamado unclaimed
norecorrente nonrecurring
noregulamentado unregulated
norentvel unprofitable
noresgatvel nonredeemable
norespondido unanswered
nosegurado uninsured
nosindicalizado nonunionized
nosolicitado unsolicited
noterminado unfinished
nousado unused
novencido unmatured,notyetdue
novendido unsold
negativadeparecer,negativade
opinio
disclaimerofopinion
negligncia negligence
negociao negotiation
negociao(demercadorias,de
papisfinanceiros)
Trading
negociaocoletiva collectivebargaining
negociaocomdatadiferenteda
datapadro
odddatetrade
negociador negotiator
negociante businessman
negociar negociate
negcio business
negcioarriscado riskybusiness
negciocativo captivebusiness
negcioprincipaldaempresa corebusiness
negcioslido
consistentbusiness,
soundbusiness
negcios(afazer) business(todo)
nicho(demercado,etc.) niche
nigligncia(s)negligenciar(v) neglect(n)(v)
nquel nickel
nveldepreos pricelevel
nveldequalidadeaceitvel acceptablequalitylevel
nvelderisco levelofrisk
nivelar even,level,smooth
nolocal inloco
nolocaldetrabalho onsite
nototal intheaggregate
nomeao appointment,nomination
nomear nominate
NomenclaturaBrasileirade BrazilianProducts
MercadoriasNBM Nomenclature
norma norm
normacontbil accountingstandard
normadeauditoria auditingstandard
NormasBrasileirasde
ContabilidadeNBC
BrazilianAccounting
StandardsNBC
normascontbeisinternacionais
IAS
InternationalAccounting
StandardsIAS
normasderelatrio reportingstandards
normasdetrabalhonocampo fieldworkstandards
notadecrdito creditnote
notadedbito debitnote
notadedevoluodematerial materialreturnnote
notadeembarque shippingorder
notadeentrada,notarecebida incomingnote
notadeentrega deliverynote
notadehonorrios feenote
notaderecebimento receivingnote
notadetransfernciadematerial materialtransfernote
notaexplicativa(s
demonstraesfinanceiras)
explanatorynote(to
financialstatements)
notapromissria promissorynote
notasdecurvaderendimento yieldcurvenotes
notasderodap(nas
demonstraesfinanceiras)
footnotes
NotasdoBancoCentral CentralBankNotes
NotasdoTesouroNacional NationalTreasuryNotes
notasexplicativass
demonstraescontbeisem
notestothefinancial
statementsasof
notcias news
notificaodeimpostosououtros
tributos
assessmentnotice
notificaojudicial judicialnotice
novao novation
novo new,fresh
nuloesemefeito nullandvoid
nmerodeconta accountnumber
nmerodefuncionrios headcount
nmerointeiro integer
nmerosaleatrios randomnumbers
objetivo(s)objetivar(v) aim(n)(v)
objetosdeusopessoal personaleffects
objetosdevalor valuables
obraspblicas publicworks
obrigao obligation,liability
obrigaoacessria accessoryobligation
obrigaocomcupompleno fullcouponbond
obrigaocomcupomzero zerocouponbond
obrigaocomimpostos taxliability
obrigaocomjuros interestbearingbond
obrigaocompreoabaixodo
par
discountbond
obrigaoconversvel convertiblebond
obrigaoendossada endorsedbond
obrigaogarantida
securedliability,
guaranteedbonds
obrigaoinicial primaryliability
obrigaolegal legalliability
obrigaoparabenefciossem
direitoadquirido(noexpirados)
(penses)
nonvestedbenefit
obligation(pensions)
obrigaoprimria primaryliability
obrigaoreajustvel indexedbond
ObrigaoReajustveldo
TesouroNacionalORTN
ReadjustableFederal
TreasuryBond
obrigaoresgatvelapenasno
vencimento
noncallablebond
obrigaescomtaxafixa fixedratenotes
obrigaescomtaxaflutuante floatingratenotesFRN
ObrigaesdoFundoNacionalde
DesenvolvimentoOFND
NationalDevelopment
fundObligations
obrigaesdotesouro(letras,
etc.)
treasurybonds,treasury
bills
obrigaesemmoedasduplas duacurrencybonds
obrigaesgovernamentais
governmentobligations,
governmentbonds
obrigaesnoconversveisem
aes
nonconvertiblebonds
obrigaesresgatveis callablebonds
obrigaessobreswaps swaptions
obrigaesvinculadasa
commodities
commoditylinkedbonds
obrigatrio mandatory
observar observe
obsolescnciadeestoque inventoryobsolescence
obsoleto obsolete
obstculo
fence,barrier,
impediment
obtervantagem takeadvantage
ocasiooportuna timing
ocultar(fraude) conceal
ocupao occupancy,occupation
oferta supplybidoffer
ofertaabaixodovalorjusto underbid,lowball
ofertadeaesaopblico
publicoffer,offering,
launching
ofertadecompraedevenda bidandasked
ofertaeprocura demandandsupply
ofertaemexcesso oversupply
ofertaprivada(EUA) privateoffering(USA)
ofertapblicaparaaquisiodo
controledeumaempresa
takeoverbid
oficina workshop
oficioso offtherecord
oligoplio oligopoly
omisso omission
onerar encumber
nus encumbrance
nusdaprova burdenofproof
opoadescoberto
nakedoption,uncovered
option
opocomprada(dettulos) purchasedoption
opodecompradeaes(EUA) stockoption(USA)
opodecompradettulos calloption
opodevenda(depapis
financeiros)
putoption
opolanada writtenoption
oponegociada(embolsa) tradedoption
oposobrefuturos futuresoption
opesdeaes equityoptions
opesdecommodities commodityoptions
opesdemoedas currencyoptions
opesdeobrigaes bondoptions
opesdeswaps swapoptions
opesemacordosdetaxasa
termo
FRAoptions
opesnegociadas
particularmente
privatelynegotiated
options
opestransacionadasembolsa exchangetradedoptions
operao operation
operaoatermo forwardtransaction
operaoabandonada discontinuedoperation
operaocasada
matchedbook
agreement
operaocomlucro
intheblack,profitable
operation
operaocomprejuzo inthered,unprofitalbe
operation
operaodefinanciamentode
vendas(vendor)
salesfinancing
operation(vendor)
operaodescontinuada discontinuedoperation
operaoemandamento ongoingoperation
operaotartaruga laborslowdown
operacional operating
operaesemtrnsito transitoperations
operaesreunidas,operaes
combinadas
combinedoperations
operador operator
operadordemquina machineoperator
oportunidadedenegcios businessopportunity
oramento budget
oramentocentral masterbudget
oramentodecapital capitalbudget
oramentodedespesas expensebudget
oramentodehonorrios feeestimante
oramentodehoras timebudget
oramentoequilibrado balancedbudget
oramentoflexvel flexiblebudget
oramentofuncional performancebudget
oramentooperacional operatingbudget
oramentoultrapassado(de
gastos,detempo,etc.)
overrun
oramentovarivel variablebudget
ordem order
ordemdepagamento paymentorder
ordemdeproduo joborder
ordemdeservio serviceorder
OrdemdosAdvogadosdoBrasil
OAB
BrazilianBar
AssociationOAB
ordempermanente standingorder
ordenado pay,salary
ordenadodehoristas wages
ordensdesaquenegociveis
NegotiableOrdersof
WithdrawalNOW
OrdinriaaoPortador(ao)OP
CommonBearerStock
(USA),CommonBearer
Share(UK)
organizao organization
OrganizaodasNaesUnidas
ONU
UnitedNations
OrganizationUNO
OrganizaodosPases
ExportadoresdePetrleoOPEP
Organizationof
PetroleumExporting
CountriesOPEC
OrganizaoeMtodosO&M
Organizationand
MethodsO&M
OrganizaoNoGovernamental
ONG
NonGovernmental
Organization
organizaosemfinslucrativos nonprofitorganization
organograma organizationchart
rgofederal
federalagency,
governmentagency
rgogovernamental
regulamentadordocomrcio
boardoftrade
rgospblicos publicagencies
orientao
guideline,guidance,
advice
origemeaplicaoderecursos
changesinfinancial
position,changesin
sourceandapplication
offunds
ortodoxo orthodox
ostracismo ostracismlimbo
ouroembarras bargold
outorgado grantee
outorgante grantor
outrasreceitas otherincome
outrosttulosquase
governamentais
otherquasi
governmentalsecurities
overgold overgold
pacote package
pacotedemedidasfinanceiras financialpackage
pacto pact
padro standard,pattern
padrodevida standardofliving
padroouro goldstandard
pagador payer
pagamento payment
pagamentoadiantado advancepayment
pagamentoantecipado
prepayment,paymentin
advance
pagamentoatrasado latepayment
pagamentocontraentrega CashOnDeliveryCOD
pagamentodedesligamentode
funcionrio
severancepay
pagamentodefrias
vacationpay(USA)
holidaypay(UK)
pagamentoemdinheiro forcash
pagamentoemespcie paymentinkind
pagamentoinicial,sinal,entrada downpayment
pagamentoparcelado,pagamento
parcial
progresspayment
pagamentoporconta paymentonaccount
pagar payout
pagar(umadvida)ato
vencimento
honor
pagarmedidaquerecebe payasyouearn
pagarnamedidadouso payasyougo
pagarporhora paybythehour
pago paid,paidin
pagoamenos underpaid
pagoantecipadamente prepaid
painel panel
paineldecomando swithboard
paineldecontrole controlpanel
pasdesenvolvido developedcountry
pasemdesenvolvimento developingcountry
pasindustrializado industrializedcountry
pasmenosdesenvolvido lessdevelopedcountry
passubdesenvolvido underdevelopedcountry
palestra address,speech
panelista panellist
papis(valores/ttulos)financeiros financialinstruments
papisdetrabalho workingpapers
papisfinanceirosdecurtoprazo
deliquidezimediata
cashmarket
papel(financeiro)negocivel negotiableinstrument
papel(funo) role
papelcomercial commercialpaper
papeldecurtoprazo shortbill
papelaria stationery
papelmoeda
papermoney
greenback(USA)
par(nmero) even
par,valorpar par,parvalue
paramelhoratendera bestsuitedfor
paraestatal
quasipublic
organization
pargrafo paragraph
pargrafodoescopo(noparecer
deauditoria)
scopeparagraph
parasofiscal taxshelter,taxhaven
paralisao stoppage
parmetros parameters
parcela parcel,installment,
quota
parceladecontribuiodos
acionistasemexcessoaovalor
nominaldasaes,capital
excedente
capitalsurplus
parcimnia thrift
parecer opinion
pareceradverso adverseopinion
parecercomabstenode
opinio,negativadeparecer
disclaimerofopinion
parecercomressalva qualifiedopinion
parecerdoauditorindependente
opinionofindependente
accountant,reportof
independentpublic
accountantsauditor's
opinion
ParecerNormativo(Fiscal)PN
RegulatoryOpinion
(Tax)
parecerparcial,isto,queno
cobreasdemonstraesnoseu
conjunto
piecemealopinion
parecersemressalvas,limpo
cleanopinion,
unqualifiedopinion
parecertnicoqueenglobavrios
assuntos
omnibusopinion
parntese
parenthesis(USA),
bracket(UK)
paridade parity
partedaauditoriaexecutadapor
outrosauditoresindependentes
partoftheaudit
performedbyother
independentauditors
parteinteressada affectedparty,party
partequenegociacomaentidade
(aoutraparteemumatransao)
otherparty
partesbeneficirias(de
fundadores)
foundershares
partesnorelacionadas unrelatedparties
partesrelacionadas relatedparties
participaodoproprietrio ownershipinterest
participaodostrabalhadores workers'participation
participaoemaesordinrias commonstockinterest
participaoemcontrolada
investmentinsubsidiary
company
participaoemsalvadose
ressarcimentos
participationinsalvage
andrecovery
participaoemsociedade
interestinacompany,
interestinacorporation
participaomajoritria
controllinginterest,
majorityinterest
participaominoritria minorityinterest
participaonomercado marketshare
participaonoslucros
profitsharingprofit
participation
participaesemlucros
operacionaisderetrocessese
consrcios
profitparticipationin
retrocessionaccounts
andpooledbusiness
participante(penso)
personwhoacquiresa
plan(pension)
partida departure
partidadobrada doubleentry
partidasimples singleentry
passveldeprestarcontas accountable
passivo liability
passivoalongoprazo longtermliability
passivocirculante currentliability
passivocontingente contingentliability
passivodeimpostodiferido deferredtaxliability
passivodiferido deferredliability
passivofinanceiro financialliability
passivofiscal taxliability
passivomonetrio monetaryliability
passivonocirculante noncurrentliability
passivonogarantido,passivoa
descoberto
unsecuredliability
passivooculto hiddenliability
passivoparalimpezadelixo,
detritos,etc.
liabilityforleanupof
waste
passivoprovisionado accruedliability
passivoscomincidnciadejuros
interestbearing
liabilities
passivosnocontabilizados,
passivosnoregistrados
unrecordedliabilities
pasta(paraportarpapis,etc.) briefcase
pastadeplanejamento planningfile
pastapermanente permanentfile
patente patent
patro boss
patrimnio equity
patrimniolquido
netequityowners'
equitystockholders'
equity(USA),
shareholders'equity
(UK)networth
patrimniolquidodosacionistas stockholders'equity
patrimniolquidodosquotistas,
patrimniolquidodoscotistas
quotaholders'equity
patrocianador sponsor
pausa standstill
peas parts
peasdereposio spareparts
pedgio toll
pedido order
pedidodecompra purchaseorder
pedidodeindenizao claim
pedidosacumuladosno
atendidos
backlogofunfilled
orders
pedidosemcarteira backlog
pedidossobmedida(produo) customizedorders
pedirdemisso givenotice
pegar takeup
pegaroulargar takeitorleaveit
pelalei atlaw
pelovalordemercado
atthemoney,atmarket
value
pelovalornominal atpar
pendncias holdovers
penetraonomercado marketpenetration
penho(s)penhorar(v)
lien,pledge,pawn(n)
pledge,pawn,execute
(v)
penhora seizure
penhoradebensemgarantia collateralpledge
pensovitalcia(penses) lifeannuity(pension)
pequenoinvestidor smallinvestor
percapita percapita
percentagem percentage
percentualdeparticipao
ownershippercentage
percentageholding
perdadecmbio exchangeloss
perdadecapital capitalloss
perdaextraordinria,prejuzo
extraordinrio
extraordinaryloss
perdamximapossvel maximumpossibleloss
perdamximaprovvel maximumprobableloss
perdanatransaodeconverso
demoeda
exchangeloss
perdatotal totalloss
perdodedvida
waiverofdebt,
forgivenessofdebt
perdopordescumprimentode
clusuladecontratode
emprstimo
defaultwaiveronloan
agreement
perdasedanos lossanddamage
perdassubstanciais heavylosses
perderumprazofatal missadeadline
perecvel perishable
perfeito perfect,flawless
perfilalto highprofile
perfilbaixo lowprofile
perfildaempresa companyprofile
perfildoconsumidor customerprofile
percia expertise
perodo period
perodocontbil,exerccio
contbil,exercciosocial
accountingperiod,fiscal
period
perododecarncia graceperiod
perododeexecuo timeframe
perododeexpanso expansionperiod
perododegarantia warrantyperiod
perododemaismovimento,
perododepico
peakperiod
perododeprescrio
prescriptionperiod,
statuteoflimitations
perododeretornodeum
investimento
paybackperiod
perododerisconodecorrido,
perododerisconoexpirado
unexpiredriskperiod
perododetransio transitionalperiod
perodointermedirio,perodo
intercalar
interimperiod
perodooramentrio budgetperiod
perodobase
baseperiod(company
taxyear)
perito expert
permissodeimportao importationpermit
permutar commute
perspectivadolucro profitoutlook
perspectiva,panorama outlook
perspectivasdecrescimento growthprospects
pervasive generalizado
pessoajurdica legalentity
pessoaloperacional operatingpersonnel
PIS/PASEP
SocialIntegration
Program
planodecontas chartofaccounts
planodesade
medicalhospital
coverage
planodentrio dentalcoverage
plenacapacidade atfullcapacity
poderdecompra,poderaquisitivo purchasingpower
poderexecutivo
executive(power,
branch)
poderjudicirio judiciary(power,branch)
poderlegislativo
legislative(power,
branch)
polticacontbil accountingpolicy
polticadecontrao contractionarypolicy
polticadedividendos dividendpolicy
polticadeestabilizaodepreos pricestabilizationpolicy
polticadeinvestimento investmentpolicy
polticadepreos pricingpolicy
polticaderestriodecrdito tightcreditpolicy
polticadesegurosprivados privateinsurancepolicy
polticadevendas salespolicy
polticafinanceira financialpolicy
polticafiscal fiscalpolicy
polticamonetria monetarypolicy
ponterolante bridgecrane
pontobsico basispoint
pontodeequilbrio(entrereceitae
despesa)
breakevenpoint
pontodenivelamento equalizationpoint
pontodepedido pointoforder
pontodereferncia yardstick
pontoderenovaodepedido reorderpoint
pontoderetorno turningpoint
pontodevenda outlet,pointofsale
pontofinal fullstop
pontopercentual percentagepoint
pontosdecontrole checkpoints
pontosdedestaquenaauditoria audithighlights
pool poolorsyndicate
populao(estatstica) population(statistics)
porcento percent
porcontade onbehalfof
porcontaprpria forownaccount
premexecuo enforce
porferrovia byrail
pormeiodeste hereby
porrodovia bytruck
porviaarea byplane,byair
porviafrrea byrail
porviamartima bysea
porviarodoviria bytruck
portaaporta doortodoor
portador bearer
portadordaaplice
policybearer
policyowner
portavoz spokesman
porteiro janitor
posio
position,rank,status,
standing
posiocasada square(flat)position
posioadescoberto shortposition
posiocomprada longposition
posiodeliquidezdobanco bankliquidityposition
posiodescoberta nakedposition
posioemaberto openposition
posioemmoedas,no
casada/noequilibrada
unmatchedpositionin
currencies
posiofechada(mercado
financeiro)
closedposition(financial
market)
posiofinanceira financialposition
posiochave keyposition
posiesduranteanoite overnightpositions
posse ownership,possession
posses holdings
possibilidades waysandmeans
possveisprocedimentosde
auditoria
possibleaudit
procedures
postonafbrica exfactory
postonasdocas exdock
postonoarmazm exwarehouse
potencial potential
potencialdedesenvolvimento developmentpotential
potencialdemercado marketpotential
poupana savings
prateleira shelf
prticaaceita acceptedpractice
prticacomercial businesspractice
prticacontbil accountingpractice
prticausual commonpractice
praticar exercise
prticasprotecionistas protectivepractices
prticasrestritivas restrictivepractices
prazodearrendamento leaseterm
prazodecarncia
qualifyingperiodfor
benefits
prazodedurao duration
prazodegraa graceperiod
prazodeprescrio statuteoflimitations
prazodetolerncia toleranceperiod
prazodoseguropagoou
aumentado
paiduporextended
term
prazofixo fixedterm
prazomdio averageterm
praquisio preacquisition
preciso definite
preo pricestabilizationpolicy
preo(taxa)padro standardprice(rate)
preovista cashprice
preoadministrado administeredprice
preoaoconsumidor consumer'sprice
preoatual currentprice
preobsico basicprice
preochamariz
charmprice,attractive
pricing
preocompetitivo competitiveprice
preodecompra purchaseprice
preodecompraedevenda
(EUA)
bidandaskprice(USA)
preodecotao bidprice
preodecusto costprice
preodeexercciodeopo strikeprice
preodefechamento closingprice
preodefornecimento supplyprice
preodelista listprice
preodemercado marketprice
preodeoferta offerprice
preoderealizao(deexerccio)
deopo
exerciseprice
preoderesgate redemptionprice
preodesustentao pricesupport
preodetransferncia transferprice
preodevenda saleprice,sellingprice
preodevenda askingprice
preoemrpidaelevao escalatingprice
preofuturo futureprice
preojusto fairprice
preomximo,preoteto
ceilingprice,price
ceiling
preomdiodemercado midmarketprice
preomdiounitrio averageunitprice
preonaentrega(preoincluindo
transporte,seguro,frete,etc.)
deliveredprice
preopretendido targetprice
preobase basisprice
preolimite netprice
preoscongelados frozenprices
preoscrescentes risingprices
preosdemercado
callprices,market
prices
preclio(penses) annuity(pension)
prdatar predate,backdate
predio prediction
predileo favor
prefeito mayor
preferncianaliquidao preferenceonliquidation
preferncianasubscriode
aes
stocksubscriptionrights
(USA),share
subscriptionrights(UK)
PreferencialaoPortador(ao) PreferredBearerStock
PP (USA),SharePreferred
Bearer(UK)
PreferencialNominativa(ao)
PN
NominativePreferred
Stock(USA),Share
NominativePreferred
(UK)
pregodabolsadevalores floorofstockexchange
prejuzoentreempresasdo
mesmogrupo
intercompanyloss
prejuzofiscal taxloss
prejuzofiscalacompensar taxlosscarryforward
prejuzoinflacionrio inflationloss
prejuzolquido netloss
prejuzomonetrio monetaryloss
prejuzonaconverso translationloss
prejuzonosegurado uninsuredloss
prejuzooperacional operatingloss
prejuzooperacionallquido netoperatingloss
prejuzosegurado insuredloss
prejuzovegetativo holdingloss
prejuzo,perda loss
prejuzosdiretos directlosses
prejuzosindiretos indirectlosses
prejuzosoucrditosfiscais
utilizadosparacompensarlucros
deexercciospassados
taxlosscarryback
prmio premium
prmioderesgate callpremium
prmioderesseguronoganho,
prmioderesseguronoauferido
unearnedreinsurance
premium
prmiodeseguro insurancepremium
prmioemprestaes
premiumpaidin
installments
prmioestatstico statisticalpremium
prmioganho,prmioauferido earnedpremium
prmiolquido netpremium
prmiomdioporunidade
averagepremiumper
unit
prmiomnimo minimumpremium
prmiomtuo mutualpremium
prmionivelado levelpremium
prmiopercapita
percapitapremium
variation
prmionico singlepremium
prmiosbrutosemitidos
grosspremiumsissued,
grosspremiumswritten
prmioscancelados premiumscancelled
prmioscedidos premiumsceded
prmiosdecoseguroscedidos
coinsurancepremiums
ceded
prmiosderesseguroscedidos
reinsurancepremiums
ceded
prmiosemitidos premiumsissued
prmiosemitidosareceber
issuedpremiums
receivable,written
premiumsreceivable
prmiosganhos,prmios
auferidos
earnedpremiums
prmioslquidosauferidos netearnedpremiums
prmiosnoauferidos,prmios
noganhos
unearnedpremiums
prmiosnopagos unpaidpremiums
prmiosrecebidos premiumsreceived
prmiosrestitudos reimbursedpremiums
prmiosretidos retainedpremiums
prmiosretidospelos
resseguradoresnoexterior
premiumsretainedby
overseasreinsurers
prmiosretrocedidos premiumsretroceded
prmiossubscritos writtenpremiums
prmiosvencidos overduepremiums
premissa assumption
prescrio
prescription,time
barring
prescrito lapsed
presidenta chairwoman
presidente chairperson
presidente(deconselho,de
assemblia,decomisso)
chairman
presidente(emempresa)
president,Chief
ExecutiveOfficerCEO
presidentedosenado senatepresident
presidenteemexerccio servingchairman
prestao installment
prestaodeservios renderingofservices
prestar(servios,etc.) render(service,etc.)
prestarcontas accountfor
prestgio prestige,influence
presumir assume
prevalecente prevailing
previdnciaprivadaaberta
(penses)
openedprivatepension
(pension)
previdnciaprivadafechada
(penses)
closedprivatepension
(pension)
previdnciasocial socialsecurity
previso forecast
previsodecaixa cashforecast
previsodemodeobra manpowerforecasting
previsodevendas salesforecast
previsooramentria budgetforecasting
previsto(a) foreseen
primeiraclasse,primeirssima
qualidade
firstclass
primeirahipoteca firstmortgage
primeiroaentrar,primeiroasair firstin,firstoutFIFO
primeirossocorros firstaid
principaisindicadores leadingindicators
principaisramosdeseguros majorlinesofinsurance
principal(deumadvida) principal
princpiodaanualidade annuityprinciple
princpiodaigualdade principleofequality
princpiodecontabilidade,
princpiocontbil
accountingprinciple
prioridademxima toppriority
privatizar privatize
privilgio privilege
proforma proforma
prorata prorata
problemasdenaturezatributria taxdeficiencies
procedimentodeauditoria auditingprocedure
procedimentolegal legalprocedure
procedimentosacordados agreeuponprocedures
procedimentosanalticos analyticalprocedures
procedimentosde
acompanhamentocompletodeum
processooutransao
walkthrough
procedures
procedimentosdecomprovao substantiveprocedures
procedimentosdeconsulta enquiryprocedures
procedimentosdecontrole controlprocedures
procedimentosdediagnstico diagnosticprocedures
procedimentospracordados agreeduponprocedures
processo suit,prosecution
processodefixaodetarifa
(empresasdeserviospblicos)
ratemakingprocess
processodeleilo auctionprocess
processodeplanejamento planningprocess
processofalimentar bankruptcyproceedings
processojudicial lawsuit,legalaction
procrastinar procrastinate
procura search
procuracrescente risingdemand
procurao powerofattorney,proxy
procurador solicitor
procuradorconstitudo attorneyinfact
produo productionoutput
produoantieconmica uneconomicproduction
produoemcadeia flowproduction
produoemlinha lineproduction
produoemmassa massproduction
produoinicialnosujeitaa
faturamento
nonbillablestartup
production
produointensiva intensiveproduction
produopiloto pilotproduction
produtividadedocapital capitalefficiency
produto productproceeds
produtobsico,produtoprimrio commodity
produtodeumprocesso throughput
produtodeumaatividade deliverable
produtofinal endproduct
ProdutoInternoBrutoPIB
GrossDomesticProduct
GDP
produtolquidoapuradoem
transao
netproceeds
produtolquidodeumatransao
devenda
netproceeds
ProdutoNacionalBrutoPNB
GrossNationalProduct
GNP
produtoprimrio primaryproduct
produtosecundrio,produto
derivado
byproduct
produtosemiacabado semifinishedproduct
produtosacabados
finishedgoods,finished
products
produtosemprocesso
goodsinprocess,work
inprocess
produtosemtrnsito goodsintransit
produzir produce
proficincia proficiency
profissoliberal profession
profissionalliberal professional
profissionalquebuscaexecutivos
paraseusclientes
headhunter
profundidade depth
programa programschedule
ProgramadeAlimentaodo
TrabalhadorPAT
Workers'MealProgram
ProgramadeAssistnciaao
TrabalhadorRuralPRORURAL
RuralWorkers'
AssistanceProgram
programadeauditoria auditprogram
ProgramadeEstmulo
Reestruturaoeao
FortalecimentodoSistema
FinanceiroNacionalPROER
Programforthe
Strengtheningofthe
NationalFinancial
SystemPROER
programadeexecuo operatingprogram
ProgramadeFinanciamentos
ExportaesPROEX
ProgramforExport
Financing
ProgramadeFinanciamentoe
ParticipaodeInsumosBsicos
FIBASE
ProgramforFinancing
andParticipationof
BasicConsumption
Materials
ProgramadeFomento
CompetitividadeIndustrialPFCI
IndustrialCompetitivity
ProgramIndustrial
PFCI
ProgramadeFormaodo
PatrimniodoServidorPblico
PASEP
PublicService
EmployeeSavings
Program
ProgramadeGarantiade
AtividadeAgropecuria
PROAGRO
FarmingandCattle
raisingGuarantee
Program
ProgramadeIntegraoSocial
PIS
Employees'Profit
ParticipationProgram
PIS
ProgramadeInteraoNacional
PIN
NationalIntegration
Program
programademanuteno maintenanceprogram
programadeproduo productionschedule
ProgramadeRedistribuiode
TerraedeEstmulo
AgroindstriadoNorteeNordeste
PROTERRA
LandRedistribution
Program
ProgramaNacionaldeApoio
Cultura(LeiRouanet)PRONAC
NationalProgramfor
CulturalSupport
(RouanetLaw)
ProgramaNacionalde
DesestatizaoPND
NationalPrivatization
Program
ProgramaNacionaldolcool
PROLCOOL
NationalAlcohol
Program
programao programming
programar programschedule
projeo projection
projeto(s)projetar(v) projectdesign(n)(v)
projetodelei draftlaw
projetodemltiplasfinalidades multipurposeproject
projetopiloto pilotproject
prlabore
Latinwordusedfor
compensationfor
servicesrendered,but
normallyappliedto
managementfees
promoodepessoal promotion
promoodevendas salespromotion
prontaentrega promptdelivery
prontamentedisponvel readilyavailable
prontoatendimento responsiveness
pronunciamento pronouncement
pronunciamentoscontbeis
accounting
pronouncements
pronunciamentostcnicos
technical
pronouncements
propagandainstitucional institutionaladvertising
propina kickback,tip,gratuity
proponente applicant
proporcionalidade proportionalreinsurance
proposta proposaltenderquote
proposta application
propostadeinscrio(penses)
applicationfortheplan
(pension)
propostadeseguro applicationforinsurance
propriedade property
propriedadearrendada leaseholdproperty
propriedadeconjunta jointownership
proprietrio owner,proprietary
proprietriolocador ownerlessorlandlord
proprietrionominal nominalowner
prsecontras prosandcons
prospecto(emissodeaes) prospectus(stockissue)
prosperar prosper
prosperidade wealth
prspero welltodo
ProteoaoConsumidor
PROCON
ConsumerProtection
AgencyPROCON
protesto(s)protestar(v) protest(n)(v)
protocolo enrollment
prottipo prototype
provar prove
proviso provisionaccrual
provisocasoacaso
casebasisprovision,
cashbasisreserve
provisodeoscilaoderiscos
(penses)
provisionforrisk
oscillation,reservefor
riskoscillation(pension)
provisodeprmiosnoganhos,
provisodeprmiosnoauferidos
provisionforunearned
premiums
provisoderiscosdecorridos
provisionforexpired
risks,reserveforexpired
risks
provisomatemtica
mathematicalprovision,
mathematicalreserve
provisoparacrditosde
liquidaoduvidosa
allowanceforpossible
loanlosses
provisoparadepreciao
depreciationprovision,
depreciationreserve
provisoparadescontos provisionfordiscounts
provisoparadevedores
duvidosos,contasderealizao
duvidosa
allowancefordoubtful
accounts
provisoparadevedores
incobrveis
baddebtprovision
provisoparafrias accruedvacationpay
provisoparaimpostoderenda
incometaxprovision,
provisionforincometax
provisoparainvestigaosobre
necessidadedereparaoe
estudosdeviabilidade
accrualforremedial
investigationand
feasibilitystudies
provisoparapassivosdomeio
ambiente
environmentalliability
accrual
provisoparaperda
provisionforlossloss
accrual
provisoparaprejuzoscom
crditos,provisoparaprejuzos
comemprstimos
allowanceforloan
losses
provisopararestauraofutura
depropriedadesemuso
accrualforfuturesite
restoration
provisoparariscosno
expirados
provisionforunexpired
risks,reservefor
unexpiredrisks
provisoparasinistros
claimsprovision,claims
reserve,lossreserve
provisoparasinistrosaliquidar
provisionforunsettled
claims,reservefor
unsettledclaims
provisoparasinistrosaliquidar
ocorridosenoavisados
provisionforclaims
incurredbutnot
reported,reservefor
claimsincurredbutnot
reported
provisionado accrued,provided
provisionar
accrue,provide,setupa
provision
provisesdesinistrosaliquidar
claimsprovisions,
claimsreservers
provisesemvigorede
benefcios
inforceandbenefit
provisions,inforceand
benefitreserves
provisesparabenefcios
benefitprovisions,
benefitreserves
provisesparaindenizaes
lossprovisions,loss
reserves
provisesparasinistroseperdas
claimsandloss
provisions,claimsand
lossreserves
provisestcnicas
technicalprovisions,
technicalreserves
prudncia caution,prudence
psicologiaindustrial industrialpsychology
publicidade publicity
publicidadesubliminar subliminaladvertising
pblico public
pblicoemgeral
generalpublic,publicat
large
pulverizaodorisco riskspreadpooling
quadro table,exhibit
quadrodeavisos
newsboard,notice
board,bulletinboard
quadrodemembros membership
quadrodepessoal personnel,workforce
qualidade quality
qualidadeeoportunidadede
evidnciadeauditoria
qualityandtimelinessof
auditevidence
qualificao qualification
qualificado eligible,qualified
quantia amount
quantidade quantity
quantidadeeconmicadepedido economicorderquantity
quantidadepadrodelote standardrunquantity
quantificao
measurement
quantification
quarteirizao outsourcingdelegation
quebra breakage,shortage
quebra(empresa) crash
quebradecaixa cashshortage
quebradecontrato breachofcontract
queda(s) decrease,drop
quedageraldepreos slump
questionamento questioning
questionrio questionnaire
questionriodecontroleinterno
internalcontrol
questionnaire
quinzenalmente twiceamonth
quociente ratio
quocientedeliquidez currentratio
quocientedeliquidezimediata quickratio
quocientedeliquidezseca acidtestratio
quocientepatrimonial(do
proprietrio)
equity(proprietary)ratio
quotadeamortizao amortizationinstallment
quotadedepreciao depreciationinstallment
quotadeexausto depletioninstallment
quotadeimportao importquota
quotadevendas salesquota
quotista quotaholder
racionalizao rationalization
ramo line
ramosdenegcios lineofbusiness
ramosdeseguro insurancelines
ramosdesegurospessoais personallines
ramoselementares property,casualty
rascunhar jotdowndraft
raso flat
rastrear trace,track,monitor
rasura erasure
ratear apportion,prorate
rateio apportionment
razo ledger
razodecustos costledger
razogeral generalledger
razosocial
companyname,
corporatename
razosubsidirio,razoauxiliar
auxiliaryledger,
subsidiaryledger
razonete trialledger
reabrir(registroscontbeis)
reopen(accounting
books)
reajuste readjustment
real actual
Real,Reais
BrazilianReal,Brazilian
Reais
realar
pointout,highlight,
emphasize
realce reliefhighlight
realizao realization
realizaoamenor underrealization
realizar accomplish
realocar reallocate
reapresentao representation
reassegurar reassure
reassumir resume(payments,etc.)
reavaliar revalue
reaver recover
rebaixa buydown
rebocar tow
recalcular,recomputar recompute
recebedordatransferncia transferee
recebimento receipt
recebimentosatrasados delayedcollections
receita revenue,income
receitaauferida earnedincome
ReceitaFederal
FederalRevenue
Service
receitalquidadeservios netservicesrevenue
recolocaointerna(de
profissionaldentrodaempresa
opostodeoutplacement)
inplacement
recursoordinrio ordinaryappeal
redistribuir redistribute
reduo decrease,reduction
reduodecapital capitalreduction
reduodecustos
costsaving,cost
reduction,costcutting
reduodeimposto taxabatement
reduodepessoal staffreduction
reduodetamanho downsizing
reduodevalor(noslivros) writedown
reduodeliberadadepreos
undercut,price
reduction
redundncia redundancy
reduzirprogressivamenteat
terminar,reduzir
progressivamenteatfechar
phaseout
reembolsar repay
reembolso reimbursement,refund
reembolsodeimposto taxrefund,taxrebate
reemitir reissue
reengenharia reengineering
reengenhariadeprocessos reengineering
reescalonamentodadvida debtrescheduling
reestruturaoacionria
shareholding
restructuringservices
reestruturaodedvida
problemtica
troubleddebt
restructuring
reestruturaosocietria
corporaterestructuring
services
refazerotrabalho rework
refernciacruzada crossreference
refernciasdoempregoanterior
formeremployment
references
refernciaspessoais personalreferences
refinanciamento refinancing
reflexosnacontabilidade(registro
edivulgao)deassuntosdo
meioambiente
environmental
accounting
reflorestamento reforestation
reforar reinforce
reformaeconmica economicreform
reformulaodedemonstraes
financeiras
restatementoffinancial
statements
refgio,abrigo,parasofiscal taxhaven,taxshelter
refugo
spoilage,waste,scrap,
junk,spoilage
regimedecaixa cashbasis
regimedecompetncia
accrualbasis(of
accounting)
regimefinanceirodecapitalizao
(penses)
reserveforfuture
obligations(pension)
registradordetempo(detrabalho) timerecorder
registrar record
registrarcontabilmente accountfor
registrarse enroll
registro record,enrollment
registrocivildepessoasjurdicas registryoflegalentities
registrodeaes
stockregister(USA),
shareregister(UK)
registrodecaixa cashregister
registrodecontasapagar voucherregister
registrodecorretoresdeseguros
registrationofinsurance
brokers
registrodeestoques stockrecord(UK)
RegistrodeExportaoRE ExportRegistration
registrodefaturas invoiceregister
registrodeimveis realestateregistry
registrodetempodemquina machinetimerecord
registrodettulosedocumentos
registryofdeedsand
documents
registrodetrabalhoefetuado recordofworkdone
registrodevendas salesjournal
registrogeraldeaplices generalpoliciesregister
registrosauxiliarescontabilidade
subsidiaryrecords,
detailedrecords
registrosauxiliaresdoativo
imobilizado
propertyrecords
registrosedocumentoscontbeis accountingrecords
registrosinformais,registros
paralelos
outofbookrecords
registrospermanentes permanentrecords
registrospermanentesde
estoques
perpetualinventory
records
regra rule,norm
reguladoresexternos outsideadjusters
regulamentao regulation
regulamentaosobrecapital
realizado
regulationofcapital
capacity
RegulamentodoICMSRICMS ICMSRules
regulamentosfiscais taxregulations
reinstalar reinstate
reintegraoaoemprego jobreintegration
reintegrar reinstate
reintegrarnaposse repossess
reinvestimentodelucrose
reservas
reinvestmentofprofits
andreserves
RelaoAnnualdeInformaese
Salrios(Empregados)RAIS
AnnualListingof
InformationandSalaries
(Employees)
relaocustovolumelucro
costvolumeprofit
relationship
relaodecapitaltrabalho capitallaborratio
relaodecompras shoppinglist
relaodecustobenefcio costbenefitratio
relaodepreodesempenho priceperformanceratio
relacionamento relationship
relaescomerciais businessrelations
relaesexternas externalrelations
relaeshumanas humanrelations
relaesindustriais industrialrelations
relaesinterpessoais interpersonalrelations
relaespblicas publicrelations
relaestrabalhistas laborrelations
relatar describe
relatrio report
relatrioanual annualreport
relatriodadiretoria directors'report
relatriodasoperaes operatingstatement
relatriodeauditorindependente
reportofindependent
accountantauditor's
report
relatriodeauditores auditors'report
relatriodecaixa cahsstatement
relatriodecompilao compilationreport
relatriodecrdito creditreport
relatriodecusteio coststatement
relatriodedesempenho
ambiental
environmental
performancereport
relatriodeexcees,relatriode
erros
exceptionreport
relatriodeoperaesda
administrao
managementoperations
report
relatrioemformacurta shortformreport
relatrioemformalonga longformreport
relatriofinanceiro financialreport
relatriointercalar interimreport
relatriosucintodeestimativasde
resultados
flashreports
relatriosfinanceiros,relatrios
contbeis
financialreporting
relatriosgerenciais managementreports
relatriosparafinsespeciais specialpurposereports
relevncia,relevante materiality,material
remanejamento relocation
remarcaoparamais markup
remarcaoparamenos markdown
remensurao remeasurement
remessa remittance
remessadelucros profitremittance
remessafutura futureremittance
remoto remote
remover remove
remunerao remuneration
remuneraoaempregados
compensationto
employees
remuneraodoexecutivo executivecompensation
remuneraoporassistncia
tcnica
technicalassistance
fees
remuneraoporservios
prestados
compensationfor
servicesrendered
renda income
renda(penses)
monthlypaymentstothe
plan(pension)
rendaajustvel adjustableincome
rendabruta grossincome
rendadisponvel disposableincome
rendalquida netincome
rendanacional nationalincome
rendapercapita incomeperhead
rendapessoal personalincome
rendaprovenientede
investimentos
investmentincome
rendatributvel taxableincome
rendavarivel variableincome
rendasaapropriar(embancos)
unearneddiscount(in
banks)
render yield
renderjuros bearinterest
rendimento yield,throughput
rendimentolquido netyield
rendimentosedesembolsos incomeandspendings
renegociao renegotiation
renomado wellknown
renovao renewal
rentabilidade profitability
rentabilidadesobreopatrimnio returnoequity
rentabilidade,lucratividade rentability
renumerao
renumbering,
renumeration
renunciar resign
reorganizao reorganization
reorganizaoempresarial corporatereorganization
repactuao repricing
reparaooureposio repairorreplacement
reparosemanuteno
repairsand
maintenance
repassedeemprstimo onlending
repatriamentodecapital capitalrepatriation
rplica reply
repor replace
reposio replacement
repousosemanalremunerado remuneratedweeklyrest
represlia retaliation
representaodostrabalhadores workers'representation
representaes representantions
representante representative
representantesindical shopsteward
reprogramar reschedule
requerente claimant
requerido defendant
requerimento petition,requirement
requisio requisition
requisiodecompra purchaserequisition
requisiodematerial materialrequisition
rescindir rescind
resciso rescission
rescisodecontrato
rescissionofcontract,
annulmentofcontract
reserva reserve
reservadecapital capitalreserve
reservadeincentivofiscal fiscalincentivereserve
reservadelucrosarealizar realizableprofitsreserve
reservadereavaliao revaluationreserve
reservadesergurosvencidos
reserveforexpired
insurance
reservadesinistrosaliquidar
reserveforunsettled
claims
reservadesinistrosavisadosa
liquidar
reserveforunsettled
claims
reservaecolgica ecologicalreserve
reservaestatutria
reserverequiredbythe
company'sstatutes
reservageral generalreserve
reservalegal statutoryreserve
reservalivre freereserve
reservamatemtica mathematicalreserve
reservamatemticadebenefcios
concedidos(penses)
reserveforthepayment
ofcoverages(pension)
reservamatemticaglobal
globalmathematical
reserve
reservamatemticaindividual
individualmathematical
reserve
reservaoculta hiddenreserve
reservaparaaposentadoriae
penso
pensionreserve
reservaparacontingncias contingencyreserve
reservaparaequalizao equalizationreserve
reservaparamanuteno maintenancereserve
reservaparaobsolescncia obsolescencereserve
reservaparaprmiosnoganhos,
reservaparaprmiosno
auferidos
unearnedpremiums
reserve
reservar setaside
reservasbancrias bankingreserves
reservasdelucros revenuereserves
reservasdeouro goldreserves
reservasderiscosnoexpirados
reserveforunexpired
risks
reservasflorestais timbertracts
reservastcnicas technicalreserves
reservastcnicasvariaes
netadjustmentsin
technicalreserves
resgatvel redeemable
resgate redemption
resgatedeaes
stockredemption(USA),
shareredemption
B4235(UK)
resgatedepartesbeneficirias
founders'share
redemption
respeitvel reputable
responsabilidade responsibility
responsabilidadecivil
comprehensivegeneral
liability
responsabilidadecivilfacultativa
optionalthirdparty
liability
responsabilidadeconjunta jointresponsibility
responsabilidadecontratual contractualliability
responsabilidadedireta directliability
responsabilidadefuncional functionalresponsibility
responsabilidadeilimitada,
irrestrita
unlimitedliability
responsabilidadeindireta indirectliability
responsabilidadelimitada limitedliability
responsabilidademxima maximumliability
responsabilidadeporprestar
contas
accountability
responsabilidadepblica publicliability
respostaretardada lagresponse
respostasevasivas evasiveresponses
ressalva,exceo qualification,exception
ressalva,fazer takeexception
ressarcimento lossreimbursement
ressarcimentodeprejuzosou losscompensation
danos
ressegurado reinsured
ressegurador reinsurer
ressegurar reinsure
resseguro reinsurance
resseguroaceito reinsuranceaccepted
resseguroautomtico automaticreinsurance
ressegurocedido
reinsuranceassigned,
reinsuranceceded
ressegurocolocado reinsuranceplaced
ressegurodecota quotareinsurance
ressegurodeexcedentede
responsabilidade
excessofloss
reinsurance
ressegurodeexcessodedanos surplusreinsurance
ressegurodeexcessodedanos
oucatstrofes
surplusorcatastrophe
reinsurance
ressegurodoexcedenteda
responsabilidadecivil
reinsuranceofexcess
liability
resseguronoproporcional
nonproportional
reinsurance
resseguroobrigatrio
compulsory(bylaw)
reinsurance
resseguroproporcional proportionalreinsurance
restituiodeprmio premiumreimbursement
restriodedividendos dividendrestriction
restriesaimportaes importrestrictions
restriescomerciais traderestrictions
resultado
incomeresults
outcome
resultadodeexercciosfuturos deferredincome
resultadolquido netincome
resultadooperacional operatingincome
resumo rsum,summary
resumodedistribuiodafolhade
pagamento
payrollsummary
resumodosestoques inventorysummary
retaliao retaliation
reteno retention
retenodecomissessobre
prmiosdesegurosvultosos
commissionsretained
onsignificantoperations
retenodeprmioseprovises
tcnicas
retentionofpremiums
andtechnicalreserves
retenoderisco riskretention
retenesparariscos retentionsforrisk
retenesporperdasfuturas
retentionsagainst
possiblelosses
retificar rectify
retirada withdrawal,drawing
retiradadotrabalho,rennciaao
trabalho
withdrawalfromthe
engagement
retiradasemdinheiroou
mercadoria
drawings
retiradaspessoais presonaldrawings
retomar resume(payments,etc.)
retorno return
retornobaixo lowreturn
retornoesperado expectedreturn
retornoresultantedeinvestimento,
economiaresultantede
investimento
payback
retornosemrisco riskfreereturn
retornosobreativosdoplano
(penses)
returnonplanassets
(pension)
retornosobreoinvestimento
ReturnOnInvestment
ROI
retrabalhoaofinal backendrework
retrocedente retrocedent
retrocesso retrocession
retrocessionrio retrocessionnaire
ru defendant
reunio meeting
revelaes findings
revenda resale
revendedor dealership
revender resell
reviso review
revisoanaltica analyticalreview
revisodecontroledequalidade qualitycontrolreview
revisodecrdito creditreview
revisofinaldotrabalho backendreview
revisoinicial frontendreview
revisolimitada limitedreview
revisopelaadministrao managementreview
revisoporentrevista reviewbyinterview
revisosumria deskreview
revisotrimestral quarterlyreview
revogao(s)revogar(v) repeal(n)(v)
revogaodebeneficirio removalofbeneficiary
revogar revoke
revogvel revocable
risco risk
riscoadministrativo managementrisk
riscoadmissvel allowablerisk
riscocambial exchangerisk
riscocatastrfico catastrophicrisk
riscocobertoporseguro insuredrisk
riscocomercial commercialrisk
riscodeaceitaoincorreta
riskofincorrect
acceptance
riscodeamostragem samplingrisk
riscodeauditoria auditrisk
riscodebaseoudecorrelao basisorcorrelationrisk
riscodebenfeitorias improvementscoverage
riscodecontrole controlrisk
riscodeconvexidade(ougama)
convexity(orgamma)
risk
riscodecrdito creditrisk
riscodedecadncia(outeta)
timedecay(ortheta)
risk
riscodedeteco detectionrisk
riscodegarantia collateralrisk
riscodeinvestimentoede
provimentoderecursos
investingandfunding
risk
riscodeliquidao settlementrisk
riscodemensuraodecrdito creditmeasurementrisk
riscodemercado marketrisk
riscodepreoabsolutooudetaxa
(oudelta)
absolutepriceorrate(or
delta)risk
riscoderejeioincorreta riskofincorrectrejection
riscodesoberania sovereignrisk
riscodesubavaliaode
confiana
riskofunderreliance
riscodesuperavaliaoda
confiana
riskofoverreliance
riscodetaxadedesconto(ouro)
discountrate(orrho)
risk
riscodevendaval windstormhazardrisk
riscodevolatibilidade(ouvega) volatility(orvega)risk
riscodireto directrisk
riscoexpirado expiredrisk
riscoforadopadro substandardrisk
riscoimpossvel impossiblerisk
riscoindireto indirectrisk
riscolegal legalrisk
riscolimitado limitedrisk
risconocobertoporseguro uninsuredrisk
riscooperacional operationalrisk
riscoprofissional
professionalexposure
risk
riscoprofissional professionalrisk
riscoscontratados risksunderwritten
riscosdepetrleo oilrisks
riscosdeviagens travelinsurancerisks
riscosdecorridos incurredrisks
riscosdiversos sundryrisks
riscosinerentes inherentrisks
riscosinternacionais crossborderrisks
riscosnodecorridos unincurredrisks
riscosnoexpirados unexpiredrisks
riscosnucleares nuclearrisks
riscosrelacionadoscomcontroles controlerisks
robtica robotics
rodada round
rodzio rotation
rolagem(dvida) rollover
romaneiodeembarque dispatchnotemanifest
rotaodenfase rotationofemphasis
rotatividadedeestoques,rotao
deestoques
inventoryturnover
rotatividadedemodeobra laborturnover
rotatividadedoestoquede
matriasprimas
turnoverofrawmaterial
inventory
rotatividadedoestoquede
produtosacabados
turnoveroffinished
goodsinventory
rotatividadedoestoquede
produtosemprocesso
turnoverofworkin
processinventory
rtulo label
roubo robbery,theft
rubrica heading
rubrica(s)rubricar(v) initial(n)(v)
runa wreck
sacado drawee
sacador drawer
sada outflow,exit,wayout
sadadecaixa
cashoutflow
disbursementoutgoing
sadadecapital capitaloutflow
saladadiretoria boardroom
saladeexpedio mailingroom
saladeexposio showroom
salrio salary,wage
salriodebenefcio benefitwage
salriodecontribuio salarybase
salrioinnatura salaryinkind
salriolquidodoempregado takehomepay
salriomnimo minimumsalary
salrionominal nominalwage
salriofamlia familyallowance
salriosapagar accruedpayroll
salriotarefa piecerate
saldado paidin
saldo balance
saldoapagar,saldonopago unpaidbalance
saldobancrio bankbalance
saldocredor creditbalance
saldodeabertura,saldoinicial openingbalance
saldodecaixa cashbalance
saldodeconta accountbalance
saldodesalrio salarybalance
saldodevedor debitbalance
saldodevedor debitbalance
saldoemcontacorrente
balanceoncurrent
account
saldofinal closingbalance
saldomdio averagebalance
saldonegativo negativebalance
saldovinculado
restrictedbalance
compensatingbalance
saldoscompensatrios contrabalances
saldoscredoresdeclientes
customers'credit
balances
saldosnoreclamados unclaimedbalances
salientar pointout
salvados salvage
salvados(deincndio,de
naufrgio)
salvage
salvadoseressarcimentos salvageandrecovery
salvaguarda safeguard
sano sanction
saque draft
saqueadescoberto overdraft
saqueavista demanddraftsightdraft
saquedeexportao exportdraft
saqueparcelado drawdown
satisfao satisfaction
satisfaoglobaldeauditoria
aggregateaudit
satisfaction
satisfaonotrabalho jobsatisfaction
saturaodomercado marketsaturation
sade health
sadeocupacional occupationalhealth
seo/secional section/sectional
SecretariadaAdministrao
FederalSAF
FederalAdministration
Secretariat
SecretariadaCinciae ScienceandTechnology
TecnologiaSCT Secretariat
SecretariadaCulturada
PresidnciadaRepblicaSEC
Presidents'Cultural
Secretariat
SecretariadoComrcioExterior
SCE
ForeignTrade
Secretariat
SecretariadoDesempenho
RegionalSDR
RegionalDevelopment
Secretariat
SecretariadoDireitoEconmico
SDE
EconomicLaw
Department
SecretariadoPlanejamento
SEPLAN
PlanningSecretariat
SecretariaEspecialdeControle
dasEstataisSEST
SpecialSecretariatfor
ControlofStateOwned
Companies
SecretariaEspecialdoMeio
AmbienteSEMA
SpecialEnvironment
Secretariat
SecretariaNacionaldaEconomia
SNE
NationalEconomy
Secretariat
SecretariaNacionaldeDefesa
EconmicaSNDE
NationalEconomic
DefenseDepartment
SecretriodaFazendaNacional
SFN
NationalFinance
Secretary
securitizao securitization
securitizaoderecebveis securitizedreceivables
sede(deempresa)
headoffice,homeoffice,
headquarters
sediadoemxsediar xbased
segmentaodemercado marketsegmentation
segmentodaindstria,segmento
dosetordeatividades
industrysegment
segmentodonegcio businesssegment
segregaodefunes segregationofduties
segregaoparcialdesociedade spinoff
seguindoacurvaderendimento ridingtheyieldcurve
seguirocursodeumatransao trace
segundamo secondhand
segundosseguros secondinsurance(same
asfirstbutdifferent
insurer)
segurado insured
segurador(a) insurerholder
seguradora insurancecompany
seguradoracativa
captiveinsurance
company
seguradoralder leadinsurer
segurados
policyholders
policyowners
segurana assurance
segurananegativa negativeassurance
seguranarazovel reasonableassurance
segurar underwrite
seguro insurance
seguroaprazocurto shortterminsurance
seguroatermofixo fixedterminsurance
seguroajustvel adjustableinsurance
segurocoletivo collectivecoverage
segurocoletivodeacidentes
pessoais
collectivepersonal
accidentinsurance
segurocompagamentosmensais
doprmio
insurancewithmonthly
premiumpayments
segurocomparticipaonos
lucros
participatinginsurance
segurocompreensivopatrimonial
comprehensiveproperty
insurance
segurocomum ordinaryinsurance
segurocontraacidentes
casualtyinsurance,
accidentinsurance
segurocontraacidentes(bens
desabamento,incndio,etc.)
hazardinsurance
segurocontraacidentespessoais
personalaccident
insurance
segurocontraalagamento floodinginsurance
segurocontradanosdesprinklers sprinklerdamage
insurance
segurocontraincndio fireinsurance
segurocontraroubo burglaryinsurance
segurodaprivaodousoegozo
use&occupancy
insurance
segurodeacidentesdotrabalho
workers'compensation
insurance
segurodeanuidade annuityinsurance
segurodeautomveis
automobileinsurance,
vehicleinsurance
segurodebenfeitorias improvementscoverage
segurodecarga cargoinsurance
segurodecascos hullinsurance
segurodecoliso collisioninsurance
segurodecrditoexportao exportcreditinsurance
segurodecrditohipotecrio mortgageinsurance
segurodecrditoimobilirio realtycreditinsurance
segurodedanos
propertydamage
insurance
segurodedanospessoais
personalinjury
insurance
segurodedesmoronamento collapsecoverage
segurodedespesasmdicas
medicalexpenses
insurance
segurodeembarcaes hullinsurance
segurodeEstado Stateinsurance
segurodefidelidade fidelityinsurance
segurodefurto theftinsurance
segurodeincapacidade disabilityinsurance
segurodeindenizaoa
trabalhador
workers'compensation
insurance
segurodeindenizaoprofissional
professionalindemnity
insurance
segurodeinternaohospitalar hospitalinsurance
segurodeinvalidez disabilityinsurance
segurodelucroscessantes
lossofincome
insurance,lossofuse
insurance,lossofprofit
insurance
segurodelucroscessantesede
despesasgerais
lossofincome
insurance,lossofuse
insurance
segurodemultirrisco multiperilsinsurance
segurodenavegaofluvial inlandmarineinsurance
segurodeparalisaodos
negcios
businessinterruption
insurance
segurodeperigoespecfico specifiedperilinsurance
segurodepessoas
personallinesof
business
seguroderenda incomeinsurance
seguroderesponsabilidadecivil
comprehensivegeneral
liabilityinsurancecivil
liabilityinsurance
seguroderesponsabilidade
empresarial
businessliability
insurance
seguroderesponsabilidade
pessoal
personalliability
insurance
seguroderesponsabilidadepor
errosouomisses
errorsandomissions
liabilityinsurance
seguroderesponsabilidade
profissional
professionalliability
insurance
seguroderiscofinito finiteriskinsurance
seguroderiscosemlocais
mltiplos
multiplelocation
insurance
seguroderoubo theftinsurance
segurodesade healthinsurance
segurodetransportedecarga
area
aircargoinsurance
segurodetransportefluvial inlandmarineinsurance
segurodevidaatermo,contrato
devidaatermo(porperodo
especfico)
termlifeinsurance,
termlifecontract
segurodevidaatermo,contrato
devidaatermo(porperodo
lifeinsurance
especfico)
segurodevidacomrendimentos
peridicos
lifeannuity
segurodevidacomum ordinarylifeinsurance
segurodevidaedesade lifeandhealthinsurance
segurodevidaemgrupo grouplifeinsurance
segurodevidaindividual individuallifeinsurance
segurodevidainteira wholelifeinsurance
segurodevidamisto mixedlifeinsurance
segurodevidasimples straightlifecontract
segurodevidauniversal universallifeinsurance
segurodevidasdeterceiros thirdpartylifeinsurance
segurodesemprego
unemployment
compensation
segurodocaminhoneiro trucker'sinsurance
seguroemgrupo groupinsurance
seguroempresarial businessinsurance
segurofamiliar familyinsurance
segurogeral generalinsurance
seguroglobal blanketinsurance
segurohabitacional homeownerinsurance
seguromartimo marineinsurance
seguropagooucomoprazo
aumentado
paiduporextended
terminsurance
seguroplurianual multiannualpolicy
seguroresidencial homeownerinsurance
segurorural ruralinsurance
segurosocial socialinsurance
segurototal
comprehensive
insurance
segurovarejo retailinsurance
segurofidelidade fidelityinsurance
seguroinundao floodinsurance
segurolojista retailinsurance
seguromaternidade maternityinsurance
segurosdeincapacidade(cobreo
montantenocobertopeloseguro
deacidentesdotrabalho)
workers'compensation
segurosderamoselementarese
deresponsabilidadecivil
propertyandliability
insurance
segurosdotais endowmentsinsurance
seleo selection
semcupom excoupon
semdireitos exrights
semdividendo exdividend
semjuros interestfree
semlicena unlicensed
semvalor worthless
semanalmente weekly
semear sow
semestral semiannual,twiceyearly
semestre halfyear,semester
semiannual semiannual,twiceyearly
semimensal
semimonthly,twicea
month
semiprocessado semiprocessed
semoventes livestock
senado senate
sniordeauditoria auditsenior
separar separatesetaside
servioaocliente customerservice
serviodecompilao compilationengagement
ServiodeProteoaoCrdito
SPC
CreditProtection
ServiceSPC
serviodeterceiro thirdpartyservice
ServioFederalde
ProcessamentodeDados
FederalData
ProcessingService
SERPRO
ServioNacionalde
AprendizagemComercial
SENAC
NationalServicefor
CommercialTraining
ServioNacionalde
AprendizagemIndustrialSENAI
NationalServicefor
IndustrialTraining
ServioNacionalde
AprendizagemRuralSENAR
NationalServicefor
RuralTraining
servioprestado servicerendered
ServioSocialdaIndstriaSESI
SocialServicefor
Industry
ServioSocialdoComrcio
SESC
SocialServiceforTrade
servioscorrelatos relatedservices
serviosdeadministraoe
guardadepatrimnioseoutro
(serviosemconfiana)
fiduciaryservices
serviosdeassessoramento advisoryservices
serviosdeconsultoria
empresarial
corporateadvisory
services
serviosdecrdito creditfacilities
serviosdecustdia custodialservices
serviosderelevoemcartes(em
cartesdecrdito,porexemplo)
cardembossing
services
servioslogsticos extensionservices
serviosoutrosquenode
auditoria
nonauditservices
serviospsvendas aftersalesservices
serviosprestados servicesrendered
serviospblicos publicservices
sessesparainstrues briefingsessions
setor(atividade)deseguros insuranceindustry
setordeservios servicessector
setorindustrial industrialsector
setorprivado privatesector
setorpblico publicsector
setoresdeatividadesregidaspor
normasgovernamentais
(reguladas/regulamentadas)
regulatedindustries
sigiloprofissional professionalsecrecy
significante significant
significar mean
silvicultura forestry
smbolo symbol
simplificaodotrabalho worksimplification
simulao simulation
simulador simulator
simular simulate
sinal(entrada)referenteaoprmio depositpremium
sinalnegativo
minussign,negative
indication
sinal,pagamentoinicial,entrada downpayment
sindicato union
sindicatodeclasseoperria tradeunion
sindicatodetrabalhadores laborunion
sindicatopatronal,sindicatode
empregadores
tradeassociation
sinergia synergy
singular unique
sinistro
claim,casualty,loss,
damage
sinistroocorridomasnoavisado
incurredbutnotreported
IBNR
sinistroregulado claimadjusted
sinistrosaliquidar unsettledlossclaims
sinistrosencerrados closedclaims
sinistrosincorridos
claimsincurred,losses
incurred
sinistrosindenizados claimssettled
sinistrosocorridos lossesoccurred
sinistrosocorridosenoavisados
claimsincurredbutnot
reported
sintonia dial
sistemabancrio bankingsystem
sistemacontbil accountingsystem
sistemadeadministraode
riscos
riskmanagement
system
sistemadecontroleinterno internalcontrolsystem
sistemadecustointegrado integratedcostsystem
sistemadecustomarginal marginalcostingsystem
sistemadecustos costsystem
sistemadeelaboraode
oramentosdebasezero
zerobasisbudgeting
sistemadefundofixodecaixa imprestsystem
SistemadeInformaesdoBanco
CentraldoBrasilSISBACEN
BrazilianCentralBank
InformationSystem
sistemadeinformaes
gerenciais,sistemade
informaesdaadministrao
management
informationsystem
sistemaderemunerao,sistema
decompensao
rewardsystem
SistemaEspecialdeLiquidaoe
CustdiaSELIC
Specialsystemfor
settlementandcustody
SistemaFinanceirodeHabitao
SFH
NationalHousing
SystemSFH
sistemagerencialdomeio
ambiente
environmental
managementsystem
SistemaIntegradodeComrcio
ExteriorSISCOMEX
IntegratedForeign
TradeSystem
sistemaintegradodegesto
integratedmanagement
system
SistemaIntegradodePagamento
deImpostoseContribuiesdas
MicroempresasedasEmrpesas
dePequenoPorteSIMPLES
UnifiedSystemforthe
PaymentofTaxesand
ContributionsbySmall
BusinessesSIMPLES
sistemamtrico metricsystem
SistemaNacionaldeDefesado
ConsumidorSNDC
NationalSystemfor
ConsumerDefense
SistemaNacionaldePrevidncia
SocialSNPS
NationalSocialSecurity
System
sistemasdeliquidao settlementservices
sistemasdereservadenumerrio cashreservesystems
sistemasderetrocesses systemsofretrocession
situaodetrabalho
workstatus,jobstatus,
projectstatus
situaodevencidos(areceber) pastduestatus
situaofinanceira financialcondition
sobras scrap,garbage
sobrecapitalizado overcapitalized
sobrecarga overload
sobrecarregadodetrablaho overworked
sobreestimar overrate
sobrepreo(EUA) overpricing(USA)
sobreseguro overinsurance
sobretaxa surtax
sociedade corporation,enterprise
sociedade(depessoas) partnership
sociedadeafluente affluentsociety
sociedadeannima
limitedliability
corporation
SociedadeAnnimaS.A.
limitedliability
corporation
sociedadebeneficente,caridade charity
sociedadedecrditoimobilirio
savingsandloan
association(USA)
buildingsociety
sociedadedeparticipao
holdingcompany,
investmentcompany
sociedadedeprofissionais professionalpartnership
sociedadederesponsabilidade
limitada
limitedliabilitycompany
limitedpartnership
sociedadeemcomandita
partnershipinwhichthe
managingpartnershave
unlimitedliabilityandthe
othershaveliability
limitedtosubscribed
capital
sociedadeemcontade
participao
partnershipinwhich
somepartnersare
passive
sociedadeporaes
corporation,jointstock
company
sociedadesdecapitalao capitalizationcompanies
sociedadesmtuas
mutualinsurance
companies
sociedadocomercial commercialpartnership
societrio corporate
sciooculto hidderpartner
scioostensivo ostensiblepartner
scioprincipal seniorpartner
scioresponsvelpelaauditoria auditpartner
solicitaodeemprstimo loanapplication
solicitaodepatente patentapplication
solicitarpagamento claimpayment
slido solid,sound
solvncia solvency
soma(s)(colunasoucifras)
somar(v)(colunasoucifras)
foot,add,cast(n)(v)
sonegaodeimposto taxevasion
sorte hazard,luck
stoploss stoplossreinsurance
subarrendamento(s)subarrendar
(v)
sublease(n)(v)
subavaliar undervalue,understate
subcontratar subcontract
subdesenvolvimento underdevelopment
subempreiteiro subcontractor
subentendido implied
subestimar underestimate
subfaturar underinvoice
subida(s)subir(v) rise(n)(v)
sublinhar underline
sublocar sublet
subordinado ancillary
suborno(n)subornar(v) bribe(n)(v)
subpargrafo subparagraph
subpreo(EUA) underpricing(USA)
subrogao subrogation
subscreveraes takeupequities
subscrio(deaes) subscription
subscritordettulosmobilirios underwriter
subscritorematraso defaultingsubscriber
subsidiria subsidiary
subsidiriaemqueh
participaomajoritria
majorityowned
subsidiary
subsidiriaintegral whollyownedsubsidiary
subsidirianoconsolidada
unconsolidated
subsidiary
subsidirianointegral partlyownedsubsidiary
subsidiriasincludasna
consolidao,subsidirias
consolidadas
consolidated
subsidiaries
subsdio,subveno subsidy,grant
substnciaqumica chemicalsubstance
substncia,essncia substance
substancial substantial
substituioparamelhor upgrade
substituioparapior downgrade
substituir
substitute,supersede,
replace
substitutodotitular deputy
subtrair subtract
subvenodecapital capitalsubsidy
subvenodecusteio costsubsidy
subvenodeinvestimento investmentsubsidy
sucata(s)sucatear(v) scrap(n)(v)
sucessoimprevisto
fortune,uncertain,
unpredictable
sucursal branch
sujeitoaresgate
(papel/instrumentofinanceiro)
callable
sumrio summary,rsum
superavaliar overvalue
supervit superavit
supervitcontribudopor
acionistas
paidinsurplus
supervitdeumfundo fundsurplus
supervitdisponvelpara
distribuio
unrestrictedsurplus
supervitnodistribudo
(acumulado)
surplus
superestimar overestimate
SuperintendnciadaZonaFranca
deManausSUFRAMA
Superintendencyofthe
FreeZoneofManaus
SUFRAMA
SuperintendnciadeSeguros
PrivadosSUSEP
Superintendencyof
PrivateInsurance
SUSEP
Superintendnciado
DesenvolvimentodaAmaznia
SUDAM
Superintendencyforthe
Developmentofthe
AmazonSUDAM
Superintendnciado
DesenvolvimentodaPesca
SUDEPE
Superintendencyforthe
DevelopmentofFishing
SUDEPE
Superintendnciado
DesenvolvimentodoCentroOeste
SUDECO
Superintendencyforthe
Developmentofthe
Central Wex
SUDECO
Superintendnciado
DesenvolvimentodoNordeste
SUDENE
Superintendencyforthe
Developmentofthe
NortheastSUDENE
SuperintendnciaNacionalda
MarinhaMercanteSUNAMAM
National
Superintendencyofthe
MercantileMarine
SUNAMAM
Superintendncianacionalde
AbastecimentoePreosSUNAB
National
Superintendencyof
SupplyandPrices
SUNAB
SuperiorTribunaldeJustiaSTJ HighCourtofJustice
supervisar,supervisionar oversee,supervise
suplente alternate
SupremoTribunalFederalSTF SupremeCourt
suprimentos
supplies,consumable
materials
suprir furnish
suspender adjourncalloff
suspensodecontrato
terminationofcontract,
suspensionofcontract
swapatermo forwardswap
swapbsico basisswap
swapdecmbio foreignexchangeswap
swapdemoeda currencyswap
swapdetaxabsica basisrateswap
swapdetaxadejuros interestrateswap
swapsdeaes equityswaps
swapsdecommodities commodityswaps
swapsdedvidaporaes debtswap,equityswap
swapsequilibrados(casados) matchedswaps
swapsresgatveis callableswaps
tabela table,scale
tabelaavalorpresentetablita presentvaluetable
TabelaAduaneiradoBrasilTAB
Brazilian'sCustoms
Table
tabeladeamortizao,mapade
amortizao
amortizationschedule
TabeladeIncidnciadoIPITIPI TableofExciseTax
Incidence
tabelio notarypublic
tabulao tabulation
talodecheques checkbook,counterfoil
tamanhoadequadodeuma
atividadeparaobtenodomelhor
desempenhopossvel
rightsizing
tamanhoconsidervel sizable
tamanhodaamostra samplesize
tamanhodaaplice poicysize
taquigrafia shorthand,stenography
tarefa task
tarefadepoucaimportncia lowvaluetasks
tarefaquedemandamuitotempo timeconsuming
tarifa duty,tariff
tarifadeimportao importtariff
TarifaExternaComumTEC CommonExternalTariff
tarifapreferencial preferentialtariff
tarifascaducadas lapsedrates
tarifasdeprmiosdeseguros insurancepremiumtariff
taxa rate
taxa(dejuros)demercado marketrate(interest)
taxavista spotrate
taxaanual annualrate
taxabsica basicrate
TaxaBsicadoBancoCentral
TBC
CentralBankBasic
InterestRateTBC
TaxaBsicaFinanceiraTBF
BasicFinancialRate
TBF
taxacompostadedepreciao compositerate
taxadeadeso adhesionfee
taxadeadmisso admissionfee
taxadecmbio exchangerate,rateof
exchange
taxadecmbioatermo
forwardrateof
exchange
taxadecmbioatual currentexchangerate
taxadecmbioflutuante floatingrateofexchange
taxadecmbiohistrica historicalexchangerate
taxadecmbiopreferencial
preferentialrateof
exchange
taxadeconverso conversionrate
taxadecrescimento
growthrate,rateof
growth
taxadecrescimentoanual annualgrowthrate
taxadecrescimentoeconmico economicgrowthrate
taxadedepreciao depreciationrate
taxadedesconto discountrate
taxadedesemprego unemploymentrate
taxadedespesasindiretas overheadrate
taxadefechamento(cmbio) closingrate
taxadeimpostoderenda
incidentesobreasempresas
corporatetaxrate
taxadeinflao
inflationrate,rateof
inflation
taxadeinscrio
admissionfee,
registrationfee,
enrollmentfee
taxadejuros
interestrate,rateof
interest
TaxadeJurosaLongoPrazo
TJLP
LongTermInterestRate
TJLP
taxadejurosefetiva effectiverateofinterest
taxadejurosfixada statedinterestrate
taxadejurosimputada,taxade
jurosembutida
imputedinterestrate
taxadematrcula entrancefee
taxademercadoemvigor prevailingmarketrate
taxademortalidade mortalityrate
taxademortalidadeinfantil childmortalityrate
taxaderemuneraode
poupana
savingsremuneration
rate
taxaderendimento yield
taxaderetorno rateofreturn
taxaderetornoadequada fairrateofreturn
taxaderetornocontbil accountingrateofreturn
taxaderetornoefetiva effectiverateofreturn
taxaderotatividade turnoverrate
taxaemvigor,taxaefetiva effectiverate,rulingrate
taxafixa
flatfee(Fin)fixedrate
(Seg)
taxahorria hourlyrate
TaxaInterbancriadeLondres
LIBOR(ReinoUnido)
LondonInterbank
OfferedRateLIBOR
(UK)
taxamdia middlerate
taxamdiacomposta compositeaveragerate
taxamdiadeswap swapaveragerate
taxamnima minimumrate
taxamltipla multiplerate
taxaoficialdecmbio officialexchangerate
taxapadro standardrate
TaxaReferencialTR ReferentialRateTR
TaxaReferencialDiriaTRD
DailyReferentialRate
TRD
taxasemrisco riskfreerate
taxasuplementar supplementaryrate
taxauniforme flatrate
taxao assessment,levy
taxascruzadas crossrates
taxasplenas fullrates
tecido fabric
tcnica technique
tcnicasdeauditoria audittechniques
tcnicasdereduodecusto costsavingtechniques
tecnocracia technocracy
tecnologia technology
tecnologiacomprada,tecnologia
adquirida
purchasedtechnology
TecnologiadaInformaoTI
InformationTechnology
IT
tecnologiadeponta
leadingedge
technology,stateofthe
art
tecnologiadoproduto producttechnology
telecomunicaes telecommunications
TelecomunicaesBrasileiras
S.A.TELEBRS
Brazilian
Telecommunications
CompanyTELEBRS
telefonista operator
telexenviados outgoingtelex
telexrecebidos incomingteles
tempo(horas)debitvel(em
trabalhoprofissional)
chargeabletime
tempodeespera leadtime
tempodemquina machinetime
tempodepreparo setuptime
tempodeservio lengthofservice
tempohbil timelybasis
tempointegral fulltime
tempoocioso idletimedowntime
tempopadro standardtime
tempopadro(depreparode
mquina)
standardpreparation
hours
tempoparcial parttime
tendncia bias
tendnciainflacionria inflationarytrend
tendnciasdomercado marketforces
tentativa tentativeattempt
teor wording
terxito takeoff,besuccessful
ternotciasde hearfrom
terrecursos afford
terceirizao outsourcing
terceirizar outsource
terceiro(pessoaouempresa) thirdparty
terceiroresponsvel liablethirdparty
terminar finish,adjourn
termoderesponsabilidade
liabilitycommitment,
undertaking
termos(mercadofuturo)
negociadosparticularmente
privatelynegotiated
forwards
tesouraria treasurydepartment
tesoureiro treasurer
testadeferro manofstraw,dummy
testamenteiro executor
testamento will
testedeaptido aptitudetest
testedeauditoria audittest
testedecomprovao,teste
comprobatrio,testesubstantivo
substantivetest
testedecumprimento,testede
aderncia,testedeobservncia
compliancetest
testedecustooumercado costormarkettest
testededuplafinalidade dualpurposetest
testedemercado markettest
testederotina routinetest
testeembloco blocktest
testeporcritriopessoal judgementtest
testemunha witness
textodeexposioprovisrio exposuredraft
textura fabric
timbre letterhead
tinoempresarial businessjudgment
tipo type
ttulo
heading,titlenote,
security
ttulo(notapromissria)assinado signednote
ttuloacurtoprazo shorttermsecurity
ttuloamdioprazo mediumdatedsecurity
ttuloapagar notepayable
ttuloaoportador bearersecurity
ttulocomgarantiahipotecria mortgagenote
ttulocotadoembolsa
listedsecurity,quoted
security
ttulodeconta
accounttitle,account
heading,caption
ttulodegrandesegurana(Reino
Unido)
giltedgedsecurity(UK)
ttuloderendafixa fixedincomesecurity
ttulogovernamental governmentsecurity
ttulomobilirio security
ttulomobiliriogarantidopor
hipoteca
mortgagebond
ttulomunicipal(dedvida) municipalbond
ttulonocotadoembolsa unlistedsecurity
ttulonopago dishonoredbill
ttulonegocivel negotiableinstrument
ttulorepresentativodedvida debtsecurity
ttulosemcotaonomercado nonmarketablesecurity
ttulosareceber notesreceivable
ttuloscomcaractersticasde
opes
securitieswithoptions
characteristics
ttulosconversveis convertiblesecurities
TtulosdaDvidaAgrriaTDA
AgriculturalDebt
Securities
TtulosdeDesenvolvimento
EconmicoTDE
EconomicDevelopment
Notes
ttulosdedvidapblica publicdebtsecurities
ttulosdeinvestimentos investmentsecurities
ttulosderivativos derivativesecurities
ttulosedepsitosestruturados
structuredsecuritiesand
deposits
ttulosexrendimentos strippedsecurities
ttulosgovernamentais governmanetsecurities
ttulosquasegovernamentais
quasigovernmental
securities
todososriscos allrisksinsurance
tomadadedeciso decisionmaking
tomadordeemprstimo borrower
tomaremprestado borrow
tomarprovidncias takesteps
tonelada ton
tonelagem tonnage
totaldeprmiosdacarteira totalportfoliopremium
totaltransportado broughtforward
trabalharcomferramenta tool
trabalhodecampo fieldwork
trabalhoemequipe teamwork
trabalhoemhorasdefolga sparetimework
trabalhoescravo,trabalhoservil slavework
trabalhoinicial,primeirotrabalho initialengagement
tradutorjuramentado officialtranslator
trfegodeidaevolta shuttle
trajetria flight,path
tramitao proceduring
trmites proceduralsteps
transao transaction
transao transaction
transaocomassessoria assistedtransaction
transaocomercial businesstransaction
transaoembloco(ReinoUnido) blocktrade(UK)
transaoentrecompanhias(de
ummesmogrupo)
intercompany
transaction
transaesatermo forwardtransactions
transaesavista spottransactions
transaescommoeda
estrangeira
foreigncurrency
transactions
transaesdearbitragem arbitragetransactions
transaesdentrodamesma
empresa
intracompany
transactions
transaesentrepartes
relacionadas
relatedparty
transactions
transaesinternacionaisde
crditodocumentrio
international
documentarycredit
transactions
transcrever transcribe
transcrever(olanamentodo
dirioparaorazo)
post
transferncia transfer,passthrough
transfernciadefundos moneytransfer
transfernciaderisco risktransfer
transfernciaeletrnica wiretransfer
transfernciattulodepropriedade passageoftitle
transgresso trespass
transmissodoseguro transferofinsurance
transnacional transnational
transparnciadeinformaes
(administrao,demonstraes
financeiras,etc.)
transparencyof
information
(administration,financial
statements,etc.)
transpirar(informao) leak
transportadopeloar airborne,airfreighted
transportador carrier
transportardevolta carryback
transporte(desoma) carryforward
transporteareo aircargo
transportedesomaparalinha
inferior,namesmapgina
carrydown
transporterodovirio inlandtransit
transtorno trouble
tratado treaty
tratadosdeinvestimentos
bilaterais
bilateralinvestment
treaties
treinamento training
treinamentoecompetnciado
auditorindependente
trainingandproficiency
oftheindependent
auditor
treinamentoemgrupo grouptraining
treinamentonotrabalho,
treinamentonocampo
onthejobtraining
tribunal CourtofAppeals
TribunaldeAladaTA
AuxiliaryCourtof
Appeals
tribunaldecontas auditcourt
TribunaldeContasdaUnio
TCU
FederalAuditCourt
TCU
TribunaldeContasdoEstado StateAuditCourt
TribunaldeContasdoMunicpio MunicipalAuditCourt
TribunaldeJustiaTJ
SupremeCourtofthe
StateTJ
TribunaldoTrabalho LaborCourtofAppeals
TribunalFederaldeRecursos
RegionalFederalCourt
ofAppeals
TribunalRegionaldoTrabalho
TRT
RegionalLaborCourt
(forcollectivelabor
agreements)TRT
TribunalSuperiordoTrabalho
TST
SuperiorLaborCourt
TST
tributao assessmenttaxation
tributaoprogressiva progressivetaxation
tributvel taxable
tributo taxable
tripulao crew
trocar exchange
truncar truncate
tumultospblicos publicriots
turno shift
turnodanoite nightshift
ltimainstncia courtoflastresort
ltimalinha bottomline
ltimoaentrar,primeiroasair lastin,firstoutLIFO
ltimodiadenegociao lasttradingday
unnime unanimous
Unio FederalGovernment
UnioEuropiaUE EuropeanUnionEU
nico exclusive
unidadedeamostragem unitofsampling
UnidadedeIncentivosFiscais
UIF
FiscalIncentivesUnit
unidadedemensurao unitofmeasure
UnidadedeRefernciaRurale
AgroindustrialUREF
RuralandAgribusiness
ReferentialUnit
unidadeeconmica
concernunit,economic
unit
UnidadeFiscaldeReferncia
UFIR
FiscalReferenceUnit
UFIR
UnidadeFiscaldoMunicpio
UFM
MunicipalFiscalUnit
unidademonetria
currencyunit,monetary
unit
UnidadeMonetriaContbil
UMC
AccountingMonetary
UnitUMC
unidademonetriaeuropia
EuropeanCurrencyUnit
ECU
unidadeoperacionaldaempresa businessoperatingunit
UnidadePadrodeCapitalUPC
StandardCapitalUnit
UPC
UnidadeRealdeValorURV
UnitofRealValue
URV
unidaderesponsvelpela
prestaodecontas
accountableunit
uniforme consistent,uniform
uniformidade consistency,uniformity
unilateral unilateral
usodotrabalhodeoutroauditor
usingtheworkof
anotherauditor
usosecostumes customandusage
usurio user
usucapio
usucapioownership
claimedafteraperiodof
squatting
usufruto usufruct
usura usury
usurrio usurer
utenslios fixtures
utilitrios utilities
utilizaodetrabalhode
especialista
usingtheworkofa
specialist
vacncia vacancy
vagodecarga wagonload
vago vacant
vale IOweYouIOU
valerefeio,ticketrestaurante mealticket
valetransporte
transportationticket,
transportationcoupon
validao validation
validade validity
valioso valuable
valise valise
valor value,worth,amount
valorabsoluto absolutevalue
valoracimadonominal,valor
acimadopar
abovepar
valoradicionado,valoragregado addedvalue
valoratualizado updatedvalue
ValorBsicodeCusteioVBC BasicCostingValue
valorbrutocontbil grossbookvalue
valorcontbil,valorpeloslivros
contbeis
carryingvalue,carrying
amount
valordeavaliao
appraisalvalue,
appraisedvalue
valordecotao quotedvalue
valordeliquidaoforada breakupvalue
valordemercado marketvalue
valorderealizao realizationvalue
valordereposio replacementvalue
valorderesgate
surrendervalue
redemptionvalue(Seg)
valorderesgateemdinheiro
cashvalue,cash
surrendervalue
valordesucata salvage,scrapvalue
valordeclarado statedvalue
valordeclarado
declared(coverage)
value
valordoinvestimento investmentvalue
valorhistricopeloslivros historicalcarryingvalue
valorintrnseco intrinsicvalue
valorjusto fairvalue
valorlquidoderealizao netrealizablevalue
valorlquidopeloslivros netbookvalue
valormdiodesinistro averageclaimsize
valormobilirio security
valormonetrio monetaryamount
valornominal
facevalue,faceamount,
nominalvalue
valorpar parvalue
valorpatrimonialdaao bookvaluepershare
valorpecunirio cashvalue
valorpresenteatuarial actuarialpresentvalue
valorpresentelquido netpresentvalueNPV
valorpresente,valoratual presentvaluePV
valorrealizvel realizablevalue
valorresidual residualvalue
valorresidualnogarantido
unguaranteedresidual
value
valorresidual,valordesalvado
residualvalue,salvage
value
valorsegurado amountinsured
valorsegurvel insurablevalueamount
valorsimblico nominalvalue
valortangvel tangiblevalue
valortemporrio timevalue
valoresettulos mobilirios marketablesecurities
valoresmobiliriosemcarteira portfoliosecurities
valoresmobiliriosemcustdia securitiesincustody
valoresmobiliriosno
conversveis
nonconvertible
securities
valoresmobiliriosnegociveis negotiablesecurities
valorizao appreciation
valorizaocontbil accountingvaluation
valorizaodeestoques inventoryvaluation
valorizaodemercado marketvaluation
vandalismo vandalism
vantagemcompetitiva competitiveadvantage,
competitiveedge
varacivil,varacvel civilcourt
varejistas retailers
varejo retail
variao variance/variation
variaocambial
exchangevariance,
exchangevariation
variaodepreo pricevariance
variaodevolume volumevariance
variaoemrelaoaouso usagevariance
variaomonetria monetaryvariation
variaonaprovisodeprmios
noauferidos,variaona
provisodeprmiosnoganhos
variationintheprovision
forunearnedpremiums
variaonaprovisoderiscos
decorridos,variaonaproviso
deriscosexpirados
variationintheprovision
forexpiredrisks
variaonasprovisestcnicas
variationintechnical
provisions
variaooramentria budgetvariance
variaosazonal seasonalvariance
variaesdonveldepreos pricelevelchanges
varivel variable
variedade variety
vasto sweeping
vazamento(deinformao) leak
vazio empty
veculo vehicle
veculosdepropaganda advertisingmedia
vencido due,overdue
vencido(comprazoesgotado) pastdue
vencimento maturity
vencimentoacurtoprazo currentmaturity
vencvel fallingdue
venda sale
vendaadescoberto sellingshort
vendaaprazo creditsale
vendaaprestao installmentsale
vendaavarejo retailsale
vendaavista cashsale
vendaagressiva hardselling
vendabruta grosssale
vendacomprejuzo sellataloss
vendadeativos saleofassets
vendadeativosnoutilizadosno
negcioprincipaldaempresa
assetstripping
vendadebemearrendamentodo
mesmobem,pelovendedor,com
opoderecompra
saleandleaseback
(withrepurchaseoption)
vendaforada forcedsale
vendalquida netsale
vendaparaentregaimediata spotsale
vendaparaentreganopagamento
final
layawaysale
vendascclicas cyclicalsales
vendascomdireitodedevoluo
ilimitado
guaranteedsales
vendasdecontratosde
manuteno,vendasdeacordos
demanuteno
maintenanceagreement
sales
vendasparaentregafutura salesforfuturedelivery
vendvel salable,saleable
vendedor salesman,seller
vendedorambulante streetvendor
vendido,esgotado soldout
veracidade validity
verba
grantamount,allocated
amount
verbaoramentria budgetappropriation
verbal verbal
verbasrescisrias severancepay
verificao verification
verificaocruzada crosscheck
verificaogenrica overallcheck
verificaoseqencial sequencecheck
verificar ticking
vesturio apparel
veto veto
via via
viaexpressa expressmail
viabilidade feasibility
viabilidadeeconmica economicfeasibility
viagem voyage,trip
viagemdeida outbound
viagemdeidaevolta roundtrip
viagemdevolta inbound
vicepresidente
vicepresident,deputy
chairman
vicepresidentedoconselho deputychairman
vidadeprecivel(deumativo)
depreciablelife(ofan
asset)
vidaeconmica economiclife
vidaeconmicaestimada estimatedeconomiclife
vidaescolar schoollife
vidainteira wholelife
vidaresidualestimada estimatedresiduallife
vidatil usefullife
vidatil(deumativo) usefullife(ofanasset)
videoconferncia videoconference
vigorar takeeffect
vinculao,ligao relationship,relation
vnculoempregatcio employmentrelationship
vinhetas(publicidade) vignettes(advertising)
violao violation
violar infringe
visando,comafinalidade intheinterestof
visibilidade visibility
visitadenterim interimvisit
visitafinal yearendvisit,finalvisit
visitar callon
visto(empassaporte) visa
visualizar visualize
vital vital
vocao(profissional) vocation
vo flight
voto ballot
zelo zeal
zeloprofissional dueprofessionalcare
ZonaFrancadeManausZFM
ManausFreeTrade
Zone
zonafranca,zonadelivre
comrcio
freetradezone
ZonasdeProcessamentode
ExportaoZPE
ExportProcessing
Zones
Colaborao:PauloMaurcioP.Murad