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FINANCIAL STATEMENTS IN ENGLISH

FINANCIAL
STATEMENTS IN
ENGLISH

Augusto Rocha
Outliers Professional Language School
PAGE 1 OF 24

FINANCIAL STATEMENTS IN ENGLISH

Objetivo
Este curso tem como finalidade, familiarizar os profissionais das reas de contabilidade, auditoria,
planejamento financeiro / oramentrio e impostos com relatrios financeiros e contbeis em ingls,
proporcionando um conhecimento de extrema importncia no contexto empresarial atual.

Material
Durante seu curso ser utilizada esta apostila. O curso tem durao de 3 horas.
O contedo em planilhas de Excel ser distribudo por e-mail aos participantes do curso.

Tpicos Abordados
1.

Balano Patrimonial / Balance Sheet

2.

Demonstrao dos Resultados / Income Statement or Profit and Loss Account

3.

Plano de Contas Detalhado / Detailed Chart of Accounts

4.

Indicadores Financeiros / Financial Ratios

5.

Fluxo de Caixa / Cash Flow

6.

Oramento Empresarial / Budget

7.

Outros Relatrios Financeiros (KPIs) / Other Reports

8.

Vocabulrio Adicional (departamentos, cargos) / Additional Vocabulary

Metodologia
Os relatrios mencionados so abordados na ntegra em ingls e trabalharemos alm do
vocabulrio, a pronncia correta e precisa dos termos mencionados. Apresentaremos os balanos e
relatrios financeiros de empresas reais e praticaremos atravs de exerccios.

PAGE 2 OF 24

FINANCIAL STATEMENTS IN ENGLISH

I.

Introduo / Introduction:

Antes de partirmos para a anlise de um balano patrimonial em ingls, alguns termos contbeis
devem ser esclarecidos:
Bookkepping: Antigamente o Contador era conhecido como Guarda-Livros, em portugus este
termos j caiu no esquecimento ha muito tempo. Em ingls, no entanto, o termo ainda pode ser
utlizado para se referir ao ato de realizar uma contabilizao.
Example: Im doing the bookkeeping now, Im registering debit in Banks and credit on Sales
account.
Accounting or Accountancy: Contabilidade.
Example: I work in the accounting department
Accountant: Contador. Algumas literaturas ainda utilizam o termo bookkepper, (o famoso guardalivros) mas muito ultrapassado.
Algumas funes relacionadas:
Controlling Manager / Controller: algumas empresas europias e americanas chamam todos seus
analistas de controladoria de Financial Controllers, por isso recomendamos o uso do termo
Controlling Manager, para se referir ao Gerente de Controladoria / Controller.
Accontant / Accounting Manager: Contador / Gerente Contbil
Controlling Analyst / Accounting Analyst: Analista de Controladoria / Analista Contbil
Finance Manager: Gerente Financeiro
Finance Analyst: Analista Financeiro
Finance Director: Diretor Financeiro
CFO (Chief Financial Officer): na maioria das empresas o prprio Diretor Financeiro
OUTRAS FUNES / OTHER POSITIONS:
Assistant: Assistente
Coordinator: Coordenador
Supervisor: Supervisor
Deputy Manager: Gerente Adjunto
Head of Finance: este termo pode ser dado ao profissional de Finanas no mais alto grau
hierrquico.

PAGE 3 OF 24

FINANCIAL STATEMENTS IN ENGLISH

PRINCIPAIS DEPARTAMENTOS / MAIN DEPARTMENTS:


Accounts Payables: Contas a Pagar
Accounts Receivables: Contas a Receber
Accounting: Contabilidade
Controlling: Controladoria
Financial Planning: Planejamento Financeiro
Treasury: Tesouraria
Internal / External Audit: Auditoria Interna / Externa
Tax: Impostos
Quebrando o gelo: faa uma introduo profissional em ingls, baseando-se na estrutura a
seguir:

My name is Fausto Silva, Im 34 years old. Im Accounting Manager at Mappin Stores, being
responsible for the Accounting and Tax departments. I have been working for Mappin for 3 years.

PAGE 4 OF 24

FINANCIAL STATEMENTS IN ENGLISH

II.

BALANO PATRIMONIAL / BALANCE SHEET

Primeiro vamos verificar um balano patrimonial simplificado, reparem que diferente do nosso
Balano em Portugus, um Balano Patrimonial em ingls comea pelo Ativo Imobilizado.
Iniciando pelos ativo de menor liquidez. Isso acontece na maioria dos casos, mas vocs podem
verificar excesses.

BALANCE SHEET

BALANO PATRIMONIAL

ASSETS
Non Current Assets
Intangible Assets
Property, Plant & Equipment (PPE)
Accumulated Depreciation

ATIVOS
Ativos Permanentes
Ativos Intangveis
Ativo Imobilizado
Depreciao Acumulada

Current Assets
Inventories
Trade Receivables
Cash and Cash Equivalents

Ativo Circulante
Estoques
Contas a Receber
Caixa e Bancos

LIABILITIES
Current Liabilities
Borrowings
Provision for Liabilities and Charges
Trade and Other Payables
Tax liabilities

PASSIVO
Passivo Circulante
Emprstimo de Curto Prazo
Proviso para Devedores Duvidosos
Contas a Pagar
Impostos a Pagar

Long-Term Liabilities
Borrowings (long-term debt)

Passivo Exigvel de Longo Prazo


Emprstimo de Longo Prazo

EQUITY
Share Capital
Retained Earnings

PATRIMNIO LQUIDO
Capital
Lucros Acumulados

*American English: Estoque = Inventory


British English: Estoque = Stocks
*American English: Aes = Shares
British English: Aes = Shares
Vamos verificar o Balano Patrimonial de uma empresa real, no caso a Unilever e as peculiaridades
que podem aparecer.

PAGE 5 OF 24

Company accounts
Consolidated balance sheet - Unilever - Annual Report 2009

FINANCIAL STATEMENTS IN ENGLISH

http://annualreport09.unilever.com/financial_statements/consolidate...

Financial statements Unilever Group


Consolidated balance sheet as at 31 December
Downloads
Consolidated
balance sheet
Add to / View print basket

as at Email
31 December
page
3 of 6

million
2009

million
2008

Goodwill 9
Intangible assets 9
Property, plant and equipment, net 10
Land 19
Deferred tax assets 17
Other non-current assets 11

12.464
4.583
6.644
759
738
1.017

11.665
4.426
5.957
425
1.068
1.426

Total non-current assets

26.205

24.967

Inventories 12
Unilever.com
Trade and other current receivables 13
Overview
Current tax assets
Our strategy
CashPerformance
and cash equivalents
14
2009
company
OtherOur
financial
assets 14
Financialassets
statements
Non-current
held for sale 27

3.578
3.429
173
2.642
972
17

3.889
3.823
234
2.561
632
36

Total current assets

10.811

11.175

Search

Shareholder information

Close

Find
out about
our vision,
statement
Financial
liabilities
14 brands, operational highlights and strategy, and read the Chairman's(2.279)
and
CEO
review and other current liabilities 16
(8.413)
Trade
payables

Current tax liabilities


Provisions 18

Overview

Our vision
Our brands
Operational
highlights
Net current
assets/(liabilities)

Total current liabilities

statement
TotalChairman's
assets less
current liabilities
Chief Executive Officer's review
Strategy

Financial liabilities due after one year 14


Non-current tax liabilities
Pensions
andour
post-retirement
healthcare liabilities:
Find
out about
strategy
Funded schemes in deficit 19
Unfunded schemes 19
Provisions 18
Deferred tax liabilities 17
Other non-current liabilities 16
Close

1 of 6

(487)
(420)

(4.842)
(7.824)
(377)
(757)

(11.599)

(13.800)

(788)

(2.625)

25.417

22.342

7.692
107

6.363
189

1.519
1.820
1.822
1.987
72918/01/11 19:05646
764
790
248
175

Total non-current liabilities

12.881

11.970

Share capital 21
Share premium 21
Other reserves 21
Retained profit 21

484
131
(5.900)
17.350

484
121
(6.469)
15.812

Shareholders equity

12.065

9.948

471

424

Total equity

12.536

10.372

Total capital employed

25.417

22.342

Minority interests 21

PAGE 6 OF 24

18/01/11 19:05

FINANCIAL STATEMENTS IN ENGLISH

Outras contas no Ativo Fixo / Other Fixed Asset Accounts:


Fixed Asset

Ativo Fixo

Hardware /Software

Hardware/Software

(-) Software Amortization

(-) Amortizao de Software

PPE

* Ativo Imobilizado

(-) Accumulated Depreciation

(-) Accumulated Depreciation

(-) Impairment

(-) Impairment

EXERCCIO: Sem consultar as pginas anteriores, complete o Balano Patrimonial abaixo,


colocando o nome das contas no preenchidas, marcadas em amarelo:

PORTUGUESE
VERSION

ENGLISH VERSION

BALANO PATRIMONIAL
ATIVO
ATIVO FIXO
Software
(-) Amortizao de Sofware

Software

Ativo Imobilizado
Terrenos
Veculos
Edifcios
(-) Depreciao Acumulada

PPE
Land

NON CURRENT ASSETS


Recebveis de longo prazo
ATIVO CIRCULANTE
Caixa Pequeno
Caixa
Bancos
Trade Receivables
PDD
Prepaid Expenses
Estoques

LIABILITIES
CURRENT LIABILITIES
Fornecedores (Contas a Pagar)
Provises
Salrios a Pagar
Impostos sobre Vendas
Emprstimos de Curto Prazo
NON CURRENT LIABILITIES
Bank Loans Payables
PATRIMNIO LQUIDO
Capital
Retained Earnings
PAGE 7 OF 24

FINANCIAL STATEMENTS IN ENGLISH

III. DEMONSTRAO DE RESULTADOS / INCOME STATEMENT


Primeiramente vamos analisar uma demonstrao de resultados simplificada:
Expenses Despesas
Income - Receitas
INCOME STATEMENT

DEMONSTRAO DE RESULTADOS

Net Sales (Net Revenue)


(-)Cost of Sales
(=) Gross Profit

Faturamento / Vendas
(-) Custo da Mercadoria Vendida (CMV)
(=) Lucro Bruto

(-) Selling Expenses


(-) Marketing Expenses
(-) Administrative Expenses
(-) Despesa de Depreciao
(=) Operating Profit

(-) Despesas de Venda


(-) Despesas de Marketing
(-) Despesas Administrativa
(-) Despesas de Depraciao
(=) Lucro Operacional

(-) Financial Expenses


(+) Financial Income
(-) Royalty
(=) Income Before Taxes

(-) Despesas FInanceiras


(+) Receitas Financeiras
(-) Royalty
(=) Lucro Antes dos Impostos

(-) Income Taxes


(=) Net Income / Net Profit

(-) Imposto de Renda / Contribuio Social (IRPJ/CS)


(=) Lucro Lquido

O termo net sempre significa lquido e gross significa bruto.


Examples:
Gross Revenues (-) Taxes = Net revenue
Net Revenue (-) Cost of Sales = Gross Profit
Gross Profit (-) Operational Expenses = Operating Profit
Operating Profit (-) Financial Expenses = Income Before Taxes
Income (-) Corporate Tax = Net Income or Net Profit

PAGE 8 OF 24

FINANCIAL STATEMENTS IN ENGLISH

Vamos analisar outro caso real: DRE da Reckitt Benckiser para 2009:
Lets analyze another real case: Reckitt Benckiser 2009s Income Statement

!"#$%&'()#*+&,-.-+*+(For the year ended 31 December

Notes

2009
m

2008
m

Net revenues
Cost of sales

2
3

7,753
(3,089)

6,563
(2,673)

Gross profit
Net operating expenses

4,664
(2,773)

3,890
(2,385)

Operating profit

1,891

1,505

Operating profit before exceptional items


Exceptional items

1,891
-

1,535
(30)

1,891

1,505

Operating profit
Finance income
Finance expense
Net finance income / (expense)

Profit on ordinary activities before taxation


Tax on profit on ordinary activities

17
(16)

31
(62)

(31)

1,892
(474)

1,474
(354)

Net income

1,418

1,120

Attributable to equity minority interests


Attributable to ordinary equity holders of the parent

1,418

1,120

Net income

1,418

1,120

198.9p
194.7p

157.6p
154.7p

Earnings per ordinary share


On net income, basic
On net income, diluted

8
8

Agora vamos analisar a DRE de uma empresa de servios.. Reparem que os relatrios apresentados
so!"#$%&,-.-+*+(-&#/&)#*%"+0+(,'1+&'()#*+&
resumidos, para no abrir muitas informaes a competidores, por exemplo.
2009

Forlets
the year
endeda31service
December
Notes
m
Now
analyze
company (AP Moller Maersk Group) Income Statement.
The reports
Net income
1,418
are Other
summarized
in order to avoid giving valuable information to competitors.
comprehensive income
Net exchange adjustments on foreign currency translation, net of tax
Actuarial gains and losses, net of tax
Available for sale reserve, net of tax
(Losses) / gains on cash flow hedges, net of tax
Other comprehensive income for the year, net of tax

7
7
7
7

2008
m

1,120

(191)
(68)
8
(15)

479
(74)
(8)
19

(266)

416

Total comprehensive income for the year

1,152

1,536

Attributable to equity minority interests


Attributable to ordinary equity shareholders of the parent

1,152

1,536

1,152

1,536

PAGE 9 OF 24

FINANCIAL
STATEMENTS
IN ENGLISH
A.P. Mller - Mrsk
A/S

Annual report 2009

118

Income statement
Amounts in DKK million

Note

Revenue
Operational costs
Other income
Other costs
Profit before depreciation, amortisation and impairment losses, etc.

2009

2008

108,228
107,067
983

145,591
122,936
696

175
1,969

100
23,251

7,8
4

Depreciation, amortisation and impairment losses


Gain/loss on sale of companies, ships, rigs, etc.
Profit/loss before financial items

6,783
-1,346
-6,160

4,793
2,573
21,031

5
5
5

Dividends
Financial income
Financial expenses
Profit/loss before tax
Tax
Profit/loss for the year

9,531
1,611
6,640
-1,658
7,919
-9,577

8,155
3,544
8,804
23,926
14,234
9,692

1,429
-11,006
-9,577
325

2,857
6,835
9,692
650

Appropriation:
Dividend
Retained earnings
Dividend per share, DKK

Revenue has decreased a lot.


The company had a huge loss.
Even with loss, the company paid dividend.

PAGE 10 OF 24

FINANCIAL STATEMENTS IN ENGLISH

Agora complere a DRE abaixo, sem consultar os quadros anteriores

PORTUGUESE VERSION

ENGLISH VERSION

DRE
Faturamento
(-) Sales Discounts
(-) Sales' Taxes
(=) Receita Bruta
(-) Custo da Mercadoria Vendida
Mo-de-Obra Direta
Raw Material Cost
Indirect Labor Cost
(=) Receita Lquida
(-) Despesas Operacionais
Despesas de Marketing
Despesas Administrativas
Despesas de Aluguel
Despesas de Papelaria
Despesas de Salrios
Despesas de Viagens
Despesas de Depreciao
Despesas de Distribuio
(=) Lucro Operacional
(-) Despesas Financeiras
(+) Receitas Financeiras
(=) Lucro Antes do IR/CSLL
(-) Corporate Tax
(=) Lucro Lquido

IV. PLANO DE CONTAS / CHART OF ACCOUNTS


The chart of accounts is a listing of all the accounts in the general ledger, each account accompanied
by a reference number. To set up a chart of accounts, one first needs to define the various accounts
to be used by the business. Each account should have a number to identify it. With more digits, new
accounts can be added while maintaining the logical order.
O plano de contas uma listagem de todas as contas do razo, cada conta, acompanhada por um
nmero de referncia. Para definir um plano de contas, preciso definir as vrias contas utilizadas
pelo negcio. Cada conta deve ter um nmero para identfic-la. Com mais nmero, novas contas
podem ser adicionadas, mantendo uma ordem lgica. Veja o exemplo abaixo:

PAGE 11 OF 24

FINANCIAL STATEMENTS IN ENGLISH

1000 - 1999: asset accounts / Contas de Ativo


2000 - 2999: liability accounts / Contas de Passivo
3000 - 3999: equity accounts / Contas de PL
4000 - 4999: revenue accounts / Contas de Receitas
5000 - 5999: cost of goods sold / Contas de Custos
6000 - 6999: expense accounts / Contas de Despesas
7000 - 7999: other revenue (for example, interest income) / outras receitas
8000 - 8999: other expense (for example, income taxes) / outras despesas
Veja exemplos de contas:
Asset Accounts
Current Assets

1000
1010
1040
1060
1070
1100
1140
1150
1200
1205
1210
1215
1220
1230
1400
1410
1420
1430
1470

Petty Cash
Cash / Banks
Savings Account
Investments - Money Market
Investments - Certificates of Deposit
Accounts Receivable
Other Receivables
Allowance for Doubtful Accounts
Raw Materials Inventory
Supplies Inventory
Work in Progress Inventory
Finished Goods Inventory - Product #1
Finished Goods Inventory - Product #2
Finished Goods Inventory - Product #3
Prepaid Expenses
Employee Advances
Notes Receivable - Current
Prepaid Interest
Other Current Assets

Fixed Assets

1500
1510
1520
1530
1540
1550
1560
1690
1700
1710
1720
1730
1740
1750
1760
PAGE 12 OF 24

Furniture and Fixtures


Equipment
Vehicles
Other Depreciable Property
Leasehold Improvements
Buildings
Building Improvements
Land
Accumulated Depreciation, Furniture and Fixtures
Accumulated Depreciation, Equipment
Accumulated Depreciation, Vehicles
Accumulated Depreciation, Other
Accumulated Depreciation, Leasehold
Accumulated Depreciation, Buildings
Accumulated Depreciation, Building Improvements

FINANCIAL STATEMENTS IN ENGLISH

Liability Accounts
Current Liabilities

2000
2300
2310
2320
2330
2335
2340
2350
2360
2370
2380
2390
2400
2410
2420
2440
2480

Accounts Payable
Accrued Expenses
Sales Tax Payable
Wages Payable
401-K Deductions Payable
Health Insurance Payable
Federal Payroll Taxes Payable
FUTA Tax Payable
State Payroll Taxes Payable
SUTA Payable
Local Payroll Taxes Payable
Income Taxes Payable
Other Taxes Payable
Employee Benefits Payable
Current Portion of Long-term Debt
Deposits from Customers
Other Current Liabilities

Long-term Liabilities

2700
2702
2704
2706
2708
2710
2740

Notes Payable
Land Payable
Equipment Payable
Vehicles Payable
Bank Loans Payable
Deferred Revenue
Other Long-term Liabilities

Equity Accounts

3010
3030

Stated Capital
Retained Earnings

Revenue Accounts

4000
4020
4040
4060
4080
4540
4550
4800
4900
PAGE 13 OF 24

Product #1 Sales
Product #2 Sales
Product #3 Sales
Interest Income
Other Income
Finance Charge Income
Shipping Charges Reimbursed
Sales Returns and Allowances
Sales Discounts

FINANCIAL STATEMENTS IN ENGLISH

Cost of Goods Sold

5000
5010
5020
5050
5100
5150
5200
5250
5300
5700
5730
5750
5800
5850
5900
5950

Product #1 Cost
Product #2 Cost
Product #3 Cost
Raw Material Purchases
Direct Labor Costs
Indirect Labor Costs
Heat and Power
Commissions
Miscellaneous Factory Costs
Cost of Goods Sold, Salaries and Wages
Cost of Goods Sold, Contract Labor
Cost of Goods Sold, Freight
Cost of Goods Sold, Other
Inventory Adjustments
Purchase Returns and Allowances
Purchase Discounts

Expenses

6010
6050
6150
6200
6300
6350
6400
6450
6500
6510
6520
6530
6550
6600
6650
6660
6670
6700
6710
6750
6800
6850
6900
7000
7050
7100
7200
7250
7300
7350
7400
7450
PAGE 14 OF 24

Advertising Expense
Amortization Expense
Bad Debt Expense
Bank Fees
Charitable Contributions Expense
Commissions and Fees Expense
Depreciation Expense
Subscriptions Expense
Employee Benefit Expense, Health Insurance
Employee Benefit Expense, Pension Plans
Employee Benefit Expense, Profit Sharing Plan
Employee Benefit Expense, Other
Freight Expense
Gifts Expense
Income Tax Expense, Federal
Income Tax Expense, State
Income Tax Expense, Local
Insurance Expense, Product Liability
Insurance Expense, Vehicle
Interest Expense
Laundry and Dry Cleaning Expense
Legal and Professional Expense
Licenses Expense
Maintenance Expense
Meals and Entertainment Expense
Office Expense
Payroll Tax Expense
Penalties and Fines Expense
Other Taxes
Postage Expense
Rent or Lease Expense
Repair and Maintenance Expense, Office

FINANCIAL STATEMENTS IN ENGLISH

7460
7550
7600
7620
7650
7700
7750
7800
8900
9000

Repair and Maintenance Expense, Vehicle


Supplies Expense, Office
Telephone Expense
Training Expense
Travel Expense
Salaries Expense, Officers
Wages Expense
Utilities Expense
Other Expense
Gain/Loss on Sale of Assets

V. INDICADORES FINANCEIROS / FINANCIAL RATIOS


Vamos verificar a traduo de alguns indicadores financeiros.
Lets check some financial rations translations:
Working Capital - Capital de Giro
Giro de Estoque Inventory Turnover
Idade do Estoque Days of Inventory Outstanding (DIO)
Prazo Mdio de Recebimento Days of Sales Outstanding (DSO)
Prazo Mdio de Pagamento Days of Payables Outstanding (DPO)
Retorno sobre Investimento Return on Investment (ROI)
Lucro por Aes Earnings per Share (EPS)
Retorno sobre o total do Ativo Return on Total Assets (ROTA)

Outras Nomenclaturas:
EBITDA (Earnings Before Interest, Taxes, Depreciation and Amortization) Lucro Antes dos
Juros, Impostos, Depreciao e Amortizao
EBIT (Earning Before Interst and Taxes) Lucro Antes dos Juros e Impostos
PBT (Profit Before Taxes) Lucro Antes do IR
Leverage Alavancagem
Liquidity Liquidez
EVA (Economic Value Added) Valor Econmico Agregado
Financial Analysis Anlise Financeira

PAGE 15 OF 24

FINANCIAL STATEMENTS IN ENGLISH

VI. FLUXO DE CAIXA / CASH FLOW STATEMENT


(a) Indirect Method
CASH FLOW

(a) Mtodo Indireto


FLUXO DE CAIXA

Operating Profit (EBIT)


Adjustments to reconcile with cash
Depreciation
Decrease in trade receivables
Decrease in Inventory
Increase in prepaid expenses
Decrease in trade payables
Decrease in accrued expenses

Lucro Operacional
Ajustes para Reconciliar com o Caixa
Depreciao
Reduo no contas a receber
Reduo em Estoques
Reduo em Despesas Antecipadas
Reduo no contas a pagar
Reduo nas provises de despesas

Net cash provided by operating activities

Caixa gerado pelas operaes

note1
note 2
note3

(b) Direct Method


CASH FLOW

(b) Mtodo direto


FLUXO DE CAIXA

Cash Receipt from Customers


Cash Payments:
To trade suppliers
For operating expenses

Caixa Recebido de Clientes


Pagamentos (caixa)
A fornecedores
Para despesas operacionais

Net cash provided by operating activities

Caixa gerado pelas operaes

Note 1

Cash receipt from customers:


Sales
Add: Decresase in trade receivables

Note 2

Cash Payments to Trade Suppliers:


Deduct: decrease in invetories
Cost of Purchases
Add: Decrease in Trade payables

Note 3

Cash Payments to Operating expenses


Operating expenses (excl. Depreciation)
Add: increase in prepaid expenses
Add: decrease in accrued expenses

Agora, vamos verificar um exemplo real:

PAGE 16 OF 24

FINANCIAL STATEMENTS IN ENGLISH

4X4]4X 
2009
m

2008
m

CASH FLOWS FROM OPERATING ACTIVITIES


Cash generated from operations
Operating profit
Depreciation of property, plant and equipment, amortisation and impairment of intangible assets
Fair value gains
Gains on sale of property, plant and equipment and intangible assets
Other non-cash movements
Decrease / (increase) in inventories
(Increase) in trade and other receivables
Increase in payables and provisions
Share award expense

1,891
139
(15)

2
39
(12)
220
59

1,505
107

(65)
(32)
61
59

Cash generated from operations


Interest paid
Interest received
Tax paid

2,323
(23)
19
(371)

1,640
(58)
31
(280)

Net cash generated from operating activities

1,948

1,333

For the year ended 31 December

CASH FLOWS FROM INVESTING ACTIVITIES


Purchase of property, plant and equipment and intangible assets
Disposal of property, plant and equipment
Acquisition of businesses, net of cash acquired
Maturity of short-term investments
Maturity of long-term investments

(158)
11

1
18

(216)
9
(1,081)
34
-

Net cash used in investing activities

(128)

(1,254)

CASH FLOWS FROM FINANCING ACTIVITIES


Proceeds from issue of ordinary shares
Share purchases
Proceeds from borrowings
Repayments of borrowings
Dividends paid to the Companys shareholders

131

(1,359)
(648)

63
(300)
1,146
(506)
(441)

Net cash used in financing activities

(1,876)

(38)

Net (decrease) / increase in cash and cash equivalents


Cash and cash equivalents at beginning of period
Exchange (losses) / gains

(56)
398
(8)

41
311
46

Cash and cash equivalents at end of year

334

398

Cash and cash equivalents comprise


Cash and cash equivalents
Overdrafts

351
(17)

417
(19)

334

398

RECONCILIATION OF NET CASH FLOW FROM OPERATIONS


Net cash generated from operating activities
Net purchases of property, plant and equipment

1,948
(145)

1,333
(156)

Net cash flow from operations

1,803

1,177

Management uses net cash flow from operations as a performance measure.

VII. ORAMENTO / BUDGET


O vocabulrio para o Oramento bem parecido com o da DRE, no entanto o nvel de detalhe
pode ser maior, demonstraremos um esquema de vendas regionais e gastos por centros de custos
The budget vocabulary is similar to the income statement, but the level of details can be higher, well
show a spreadsheet considering regional sales and expenses by cost centers.
Reckitt Benckiser 2009 29

PAGE 17 OF 24

FINANCIAL STATEMENTS IN ENGLISH

REVENUES
Sales Per Region - Volume
Product
Sandals
Shoes
Tennis Shoes
Total

South
100
20
1000
1120

East
200
40
500
740

North
300
60
750
1110

West
400
80
900
1380

East
18,00
36,00
50,00

North
16,00
32,00
55,00

West
15,00
30,00
58,00

South
2.000,00
800,00
60.000,00
62.800,00

East
3.600,00
1.440,00
25.000,00
30.040,00

North
4.800,00
1.920,00
41.250,00
47.970,00

West
6.000,00
2.400,00
52.200,00
60.600,00

Marketing
300,00
30,00
40,00
0,00
60,00
0,00
55,00
485,00

HR
100,00
20,00
15,00
0,00
40,00
0,00
55,00
230,00

Finance
200,00
5,00
10,00
0,00
40,00
60,00
55,00
370,00

Legal
50,00
10,00
5,00
0,00
20,00
0,00
55,00
140,00

Sales Per Region - Price


Product
Sandals
Shoes
Tennis Shoes

South
20,00
40,00
60,00

Sales Per Region - Revenue


Product
Sandals
Shoes
Tennis Shoes
Total

EXPENSES:
Expense
Salaries
Telephone
Travel
Representation
Consultants
Auditors
Rent
Total

Sales
400,00
50,00
150,00
80,00
0,00
0,00
55,00
735,00

Total
1.050,00
115,00
220,00
80,00
160,00
60,00
275,00
1.960,00

VIII. OUTROS RELATRIOS / OTHER REPORTS (KPIs):


KPIs (Key Performance Indicators) so os indicadores de performance, definidos pela organizao,
os quais ela ir acompanhar para avaliar o desempenho da empresa.
Vamos fazer esta atividade em forma de exerccio, quais seriam os principais indicadores para sua
empresa, como eles ficariam em ingls? Algumas sugestes:
Key Performance Indicatores, KPIs are defined by the organization, and it will track them, in order
to evaluate the companys performance.
Lets do this activity as an exercise, what would by important KPIs for your company. How would
you call them in English. Some suggestions:
PAGE 18 OF 24

FINANCIAL STATEMENTS IN ENGLISH

Customer Satisfaction

Punctuality on Deliveries

ROI

Gross Margin %

Number of Lauches per Month

Client Retaintion

Employees Turnover

Number of Books Sold

PAGE 19 OF 24

FINANCIAL STATEMENTS IN ENGLISH

IX. ANEXO:
1. Lista de profisses: Ingls - Portugus
Ingls
Accountant
Architect
Biologist
Business Administrator
Chemist
Consultant
Doctor
Economist
Engineer
Entrepreneur
Insurance Broker
Journalist
Lawyer
Marketer
Nurse
Pharmacist
Physician
Procurement Buyer
Professor
Psychologist
Public Relations
Real Estate Broker
Researcher
Salesperson
Teacher
Treasurer

Portugus
Contador
Arquiteto
Bilogo
Administrador
Qumico
Consultor
Mdico
Economista
Engenheiro
Empreendedor
Corretor de Seguros
Jornalista
Advogado
Publicitrio
Enfermeira
Farmacutico
Fsico
Comprar
Professor Universitrio
Psiclogo
Relaes Pblicas ou Assessor de Imprensa
Corretor de Imveis
Pesquisador
Vendedor
Professor
Tesoureiro

III. 2. Portugs Ingls


Portugus
Administrador
Advogado
Arquiteto
Bilogo
Comprar
Consultor
Contador
Corretor de Imveis
Corretor de Seguros
Economista
Empreendedor
Enfermeira
Engenheiro
Farmacutico
Fsico
Jornalista
PAGE 20 OF 24

Ingls
Business Administrator
Lawyer
Architect
Biologist
Procurement Buyer
Consultant
Accountant
Real Estate Broker
Insurance Broker
Economist
Entrepreneur
Nurse
Engineer
Pharmacist
Physician
Journalist

FINANCIAL STATEMENTS IN ENGLISH

Mdico
Pesquisador
Professor
Professor Universitrio
Psiclogo
Publicitrio
Qumico
Relaes Pblicas ou Assessor
de Imprensa
Tesoureiro
Vendedor

Doctor
Researcher
Teacher
Professor
Psychologist
Marketer
Chemist
Public Relations
Treasurer
Salesperson

IV. 1. Lista de cargos: Ingls Portugus


Ingls
Analyst
Apprentice
Assistant
Assistant Manager
CEO / President
CFO / Finance Director
Chief
Coordinator
Director
Intern
Manager
Supervisor
Trainee
General Manager
Relationship Manager
Vice President (VP)
Partner

Portugus
Analista
Aprendiz
Assistente
Gerente Adjunto
Presidente
Diretor Financeiro
Chefe
Coordenador
Diretor
Estagirio
Gerente
Supervisor
Trainee
Gerente Geral
Gerente de Relacionamento
Vice presidente
Scio

IV.2. Portugus Ingls


Portugus
Analista
Aprendiz
Assistente
Chefe
Coordenador
Diretor
Diretor Financeiro
Estagirio
Gerente
Gerente Adjunto
Gerente de Relacionamento
PAGE 21 OF 24

Ingls
Analyst
Apprentice
Assistant
Chief
Coordinator
Director
CFO / Finance Director
Intern
Manager
Assistant Manager
Relationship Manager

FINANCIAL STATEMENTS IN ENGLISH

Gerente Geral

General Manager

Presidente
Scio
Supervisor
Trainee
Vice presidente

CEO / President
Partner
Supervisor
Trainee
Vice President (VP)

1. Lista de Departamentos: Ingls Portugus


Ingls
Accounting
Accounts Payable
Accounts Receivable
Administration
Audit
Business Development
Commercial
Communication
Controlling
Crdito
Customer Service
Exportao
Finance
Financial Planning
Human Resources
Importao
Insurance
IT - Information Technology
Legal
Logistics
Maintenance
Market Inteligence
Marketing
Merger & Acquisition (M&A)
Oil & Gas
Operations
Planning
Process
Procurement
Production
Projects
Quality Assurance
Research & Development (R&D)
Retail
Risk Management
Sales

Portugus
Contabilidade
Contas a Pagar
Contas a Receber
Administrativo
Auditoria
Desenvolvimento de negcios
Comercial
Comunicao
Controladoria
Credit
Atendimento ao cliente
Exports
Financeiro
Planejamento Financeiro
Recursos Humanos
Imports
Seguros
TI - Tecnologia da Informao
Legal
Logstica
Manuteno
Inteligncia de Mercado
Marketing
Fuso e Aquisio
Petrleo e Gs
Operaes
Planejamento
Processos
Compras
Produo
Projetos
Garantia de Qualidade
Pesquisa e Desenvolvimento
Varejo
Gerenciamento de Risco
Vendas

Strategy
Supply Chain
Tax

Estratgia
Suprimentos
Tributrio, Fiscal

PAGE 22 OF 24

FINANCIAL STATEMENTS IN ENGLISH

Training and Development


Treasury
Wholesale

Treinamento e Desenvolvimento
Tesouraria
Atacado

2. Portugus Ingls
Portugus
Administrativo
Atacado
Atendimento ao cliente
Auditoria
Comercial
Compras
Comunicao
Contabilidade
Contas a Pagar
Contas a Receber
Controladoria
Credit
Desenvolvimento de negcios
Estratgia
Exports
Financeiro
Fuso e Aquisio
Garantia de Qualidade
Gerenciamento de Risco
Imports
Inteligncia de Mercado
Legal
Logstica
Manuteno
Marketing
Operaes
Pesquisa e Desenvolvimento
Petrleo e Gs
Planejamento
Planejamento Financeiro
Processos
Produo
Projetos

Ingls
Administration
Wholesale
Customer Service
Audit
Commercial
Procurement
Communication
Accounting
Accounts Payable
Accounts Receivable
Controlling
Crdito
Business Development
Strategy
Exportao
Finance
Merger & Acquisition (M&A)
Quality Assurance
Risk Management
Importao
Market Inteligence
Legal
Logistics
Maintenance
Marketing
Operations
Research & Development (R&D)
Oil & Gas
Planning
Financial Planning
Process
Production
Projects

Recursos Humanos
Seguros
Suprimentos
Tesouraria
TI - Tecnologia da Informao
Treinamento e Desenvolvimento
Tributrio, Fiscal

Human Resources
Insurance
Supply Chain
Treasury
IT - Information Technology
Training and Development
Tax

Varejo
Vendas

Retail
Sales

PAGE 23 OF 24

FINANCIAL STATEMENTS IN ENGLISH

PAGE 24 OF 24