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13 salrio
a curto prazo
a descoberto
a favor de
a granel
ordem
a outra parte em uma transao
prova de fogo
prova de roubo
a receber ou a pagar
a termo
a um determinado preo
vista
abaixo da linha (do lucro operacional)
abaixo do valor nominal, abaixo do valor par
abandono (de bens)
abandono do trabalho
abatimento
abertura de capital
abertura de inqurito
abertura de inventrio
abertura econmica
abonado
abonador
abonar
abordagem baseada em formulrios
abordagem comprobatria
abordagem da diretoria executiva
abordagem descendente
abordagem empresarial
abordar
abrangente
abrir um processo
ab-rogar
absentesmo, absentismo
absorver
absorver a maior
abuso de autoridade
ao
ao ao portador
ao bonificada
ao cheia
ao civil
ao coletiva
ao com direito a voto
ao com direitos especiais (EUA)
ao cominatria
ao corretiva
ao de despejo
ao de fruio
ao de primeira linha, ao de primeira
qualidade
ao de responsabilidade
ao declaratria
ao direta
ao em tesouraria
ao escritural
ao executiva
Ingls
Christmas bonus
short-term, current
at risk
in favor of
in bulk
to order
counterparty, other party
fireproof
theft-proof
outstanding receivable or payable
forward
at a given price
on demand, at sight
below the line
below par
abandonment
walkout
rebate, abatement
going public
opening of public enquiry
opening of probate proceedings
economic opening
accommodated
accommodation maker, accommodation party
guarantee; warrant
form-driven approach
substantive approach
top management approach
top-down approach
business approach
approach
comprehensive
filing of a lawsuit
abrogate
absenteeism
absorb
overabsorb
abuse of authority
stock (USA), share (UK)
bearer stock (USA), bearer share (UK)
bonus stock (USA), bonus share (UK)
cum dividend
civil action
class action
voting stock (USA), voting share (UK)
senior stock (USA)
injunction
remedial action
eviction
fruition share
blue-chip stock (USA), blue-chip share (UK)
liability action
declaratory action
direct clause
treasury stock (USA), treasury share (UK)
book entry share
execution proceedings
ao fracionria
ao hipotecria
ao julgada improcedente
ao legal
ao no cotada em bolsa
ao nominativa
ao ordinria
ao ordinria
ao preferencial
ao revocatria
ao vazia
acaso
aceitao
aceitao
aceitao e reteno de clientes
aceitar
aceitar um risco
aceite bancrio
aceite de ttulo comercial
aceites e saques de depsitos
acessar (v); acesso (s)
acesso a servios bancrios em casa
acidente
acidente coletivo
acidente de trabalho
acidente pessoal
acima da linha (do lucro lquido)
acionar, processar
acionista
acionista majoritrio, acionista controlador
acionista minoritrio
aes (investimentos)
aes alavancadas
aes baratas (EUA)
aes cadas em comisso
aes de segunda linha
aes do capital
aes do IRB
aes doadas
aes emitidas em circulao
aes inativas
aes no emitidas
aes normativas
aes preferenciais com direito a dividendo
cumulativo
aes representativas do capital
aes subscritas
acompanhamento
acondicionar (v); acondicionamento (s)
aconselhamento
acordo amigvel
acordo comercial
acordo compensatrio
acordo de "spread" a termo
acordo de cmbio a termo
acordo de cavalheiros
acordo de cesso
acordo de cesso, acordo de transferncia
acordo de colocao (EUA)
fractional share
mortgage foreclosure proceedings
claim dismissed
legal action, lawsuit
unlisted security
nominative stock (USA), nominative share (UK)
common stock (USA), common share (UK),
ordinary stock
(USA)
lawsuit
preferred capital stock (USA), preferred capital
share
(UK) suit
revocation
ex-dividend
hazard
admission, admittance
acceptance
acceptance and retention of clients
adopt
accept a risk
bank acceptance
acceptance
deposit acceptance and withdrawal
access (v) (n)
home banking
accident
collective accident
work related accident
personal accident
above the line
sue
stockholder (USA), shareholder (UK)
majority stockholder (USA), majority shareholder
(UK)
minority stockholder (USA), minority shareholder
(UK)
equities
leveraged stocks
cheap stocks (USA)
forfeited shares
secondary stocks - "junk"
equity securities
IRB shares
donated capital stocks
outstanding stocks (USA), outstanding shares (UK)
inactive stocks (USA), inactive shares (UK)
unissued capital
regulatory actions
cumulative preferred stocks (USA), cumulative
preferred
shares (UK)
capital stocks
subscribed capital
follow-up; attendance
package (v) (n)
counselling
amicable settlement
trade agreement
offset agreement
Forward Spread Agreement - FSA
Forward Exchange Agreement - FXA
gentlemen's agreement
assignment agreement
deed of assignment
underwriting agreement (USA)
acordo de cooperao
acordo de licena (de fabricao)
acordo de produtividade
acordo de recompra
acordo de taxa a termo
acordo de taxa de cmbio
acordo de voto
acordo extrajudicial
acordo final
Acordo Geral de Tarifas e Comrcio - GATT
Acordo Geral em Comrcio e Servios (ONU)
acordo para transao, acordo para contrato
futuro
acordo, contrato, convnio
acordos de revenda
acordos de venda e recompra
acrscimo margem do lucro
adaptao
adendo, aditivo
adequao
adequado
adeso
adiamento
adiantamento
Adiantamento sobre Contratos de Cmbio ACC
adiantamentos a empregados
adiantamentos a fornecedores
adiantamentos de fregueses, adiantamentos
de
clientes
adiantamentos
sobre as aplices
adiantar
adiar
adio
adicional
Adicional de Imposto de Renda Estadual AIRE
adicional noturno
adicional por insalubridade
adicional por periculosidade
adicional por tempo de servio
adido comercial
administrao
administrao baseada em atividades
administrao de assuntos do meio ambiente
administrao de fideicomissos,
"trust" de clientes, sem
administrao de fundos
restries
administrao de linha, gerncia de linha
administrao de pessoal
administrao de risco
administrao de vendas
administrao do escritrio
administrao financeira
administrao por crise
administrao por exceo
administrao por objetivos
administrador
admisso
admitir pessoal
adotar
adulterao
adulterar
advertncia
advogado
advogado de defesa
afetar
afetar desfavoravelmentE
afretamento
agncia
Agncia Nacional das Telecomunicaes ANATEL
agenda
agente
agente a del-credere
agente de seguros
agente emissor de aplices
agente exclusivo
agente extraordinrio
agente fiducirio
agente inspetor
agente representante
gio
gio na venda de direito de taxa de prmio
gio no-realizado
gio sobre emisso de aes
gio sobre obrigao, gio sobre ttulo
agiota
agitao
agravo
agroindstria, agroempresa
agropecuria
ajuda
ajuda ampla
ajuda de custo
ajuizamento de causa
ajustador
ajustar em detalhes, tocar
ajuste
ajuste de efeito retroativo
ajuste de exerccio anterior
ajuste de prmio
ajuste pelos nveis de preos de reposio
ajustes contbeis acumulados
ajustes de converso (de demonstraes
financeiras)
de uma moeda
para outra
ajustes nos registros
contbeis
alavancagem financeira
alavancagem operacional
alcanar, atingir
aleatrio
alfndega, aduana
algoritmo
alienao
alienao de participao societria
alienao fiduciria
alienar
alimentao
alquota
alquota de imposto
almoxarifado
alojamento
alta administrao
caveat
attorney, lawyer, solicitor, legal counsel
counsellor
affect
adversely affect
charter
agency, branch
National Agency for Telecommunications - ANATEL
diary
agent
del credere agent
insurance agent
direct writer
sole agent
commercial contact
trustee
commercial clerk
agency
premium, goodwill, share premium
premium on the sales of subscription premium
rate
unrealized premium
share premium, stock premium
bond premium
usurer
wave
appeal
agribusiness
farming and cattle-raising, agriculture and
livestock
raising
relief
extensive aid
cost of living allowance
filing of a lawsuit
adjuster
fine-tune
adjustment
retrocative adjustment
prior year adjustment
premium adjustment
replacement price adjustment
cumulative accounting adjustments
translation adjustments
book adjustments
financial leverage
operating leverage
achieve
random
customs
algorithm
disposal, sale
divestiture
statutory lien, collateral
dispose of, sell
meals
rate
taxa rate
stores, store room, warehouse, stock room
housing
senior management
boom
hike
heavily-indebted
alteration
tamper with
senior official
high level
high risk
let
rent (n) (v)
hire purchase, installment purchase (USA)
permit
court order
target
control environment
sweeten
amicable
amortization
accelerated amortization
stock amortization (USA), share amortization (UK)
amortize
sample
probability sample
representative sample
sampling
random sampling
audit sampling
statistical sampling
stratified sampling
multiple sampling
non-statistical sampling
judgment sampling
sequential sampling
systematic sampling
wide-range activity
credit extension
scope
illiterate
vintaged
analyse
analysis
critical path analysis
job analysis
competitor analysis
correlation analysis
cost-benefit analysis
performance analysis
input-output analysis
investment analysis
market analysis
project analysis
regression analysis
risk analysis
turnover analysis
sensitivity analysis
systems analysis
trend analysis
variance analysis
anlise em profundidade
anlise estatstica
anlise funcional
anlise mercadolgica
anlise por meio de quocientes
anlise vertical
analista
analista financeiro
anexo
anistia
ano anterior
ano civil, ano do calendrio
ano contbil, ano fiscal
ano em curso
ano-base
anotar
Antecipao de Receita Oramentria - ARO
antedatar
antes dos impostos
antigidade (no emprego)
anualizado
anualmente
anuidade (aplice) com prmio anual
anuidades (seguros resgatveis em vida)
anuidades variveis
anulao
anular
ao ano - a.a.
ao dia, por dia
ao ms - a.m.
aparelhar
apartar
apndice
aperfeioamento de pessoal
aperfeioamento do produto
apertado
aperto de crdito
aperto, apuro
aplicao
apoio financeiro
apoio poltico
aplice
aplice ordem
aplice a tempo
aplice aberta
aplice ajustvel ou varivel
aplice all risks ou todos os riscos
aplice anual
aplice blanket
aplice cobrindo locais no especificados
aplice coletiva
aplice compreensiva
aplice de curto prazo
aplice de prazo indefinido
aplice de riscos mltiplos
aplice de seguro
aplice de seguro de vida
aplice flutuante
depth analysis
statistical analysis
functional analysis
market analysis services
ratio analysis
vertical analysis
analyst
finacial analyst
enclosure, exhibit, attachment
amnesty
preceding year
calendar year
fiscal year
current year
tax base-year
jot down
advance of approved budgeted funds
antedate, predate
before taxes
seniority
annualized
yearly
annual premium annuity
annuities
variable annuities
voidance, annulment
void, annul
per annum - p.a.
per diem
per month - p.m.
furnish
set aside
appendix
staff development
product improvement
tight
credit squeeze
squeeze
application; investment
financial support
political support
policy
transferrable policy
term life insurance
open policy
variable policy
all risks policy
annual policy
blanket policy, blanket insurance
blanket contract
collective policy
comprehensive policy
short-term policy; short-tail policy
open-ended policy
multiple risk policy
insurance policy
life insurance policy
floater (policy or endorsement)
aplice global
aplice individual
aplice padronizada
aplice plurianual
aplice simples
aplices de anuidade com extenso de
cobertura
apontador para vida e invalidez
aporte de recursos (de acionistas/bancos)
aposentadoria
aposentadoria por doena ou acidente
aposentadoria por invalidez
aposentadoria por velhice
apreamento pela taxa de retorno
aprendizagem programada
aprendizagem, aprendizado
apresentao
apresentao e divulgao
apresentao fidedigna, apresentao
adequada
apresentam adequadamente em todos os
aspectos
relevantes
(EUA) apresentar
apresentar
fidedignamente,
adequadamente
apressar
aprimorar
apropriao
apropriao de custos
apropriao de despesas
apropriao indbita
apropriado
apropriar
aprovao
aproveitador
aproveitvel
aproximao grosseira
aproximar
aptido
aptido pessoal
apto
aquisio
aquisio de aes pelos administradores
aquisio de aes pelos administradores,
com financiamento
aquisio
de uma empresa por outra ou por
um
conglomerado
aquisio
do controle de uma empresa
aquisio por compra
arbitramento
arbitramento, arbitragem
arbitrariedade
rbitro
rbitro, mediador
arcar com os custos
arcar com prejuzos
rea com excedente de mo-de-obra
rea comercial
rea de crescimento
rea de financiamentos
rea de Livre Comrcio das Amricas - ALCA
rea de Livre Comrcio de Macap e Santana
-rea
ALCMS
de negcios
rea de produtos
rea de vendas
blanket policy
individual insurance policy
standardized policy
multiannual policy
single policy
annuities with life contingencesor disability
contracts
timekeeper
financial resources provided by
(stockholders/banks)
retirement, pension, superannuation
disability retirement
invalid pension
old-age pension
rate-of-return pricing
programmed learning
apprenticeship
presentation
presentation and disclosure
fair presentation, accurate presentation
present fairly in all material respects (USA)
fairly present; give a true and fair view (UK)
expedite
improve, streamline
appropriation, allocation, apportionment
allocation of costs
expense allocation
misappropriation, larceny
suitable
apportion
approval
profiteer
workable
rough approximation
approach
eligibility, fitness
personal ability
eligible, capable
acquisition
management buyout
leveraged management buyout
takeover
buyout
purchase acquisition
arbitration
arbitrage
arbitrariness
forum, referee
arbitrator
defray
sustain losses
labor-surplus area
trading area
growth area
financing area
America's Free Trade Area - AFTA
Macapa and Santana Free Trade Zone
business area
product area
sales area
ativo disponvel
ativo financeiro
ativo fixo, ativo imobilizado
ativo imobilizado
ativo indexado pela inflation
ativo intangvel
ativo lquido
ativo lquido bsico
ativo monetrio
ativo no circulante
ativo nominal
ativo oculto
ativo permanente
ativo tangvel
ativos arrendados
ativos com incidncia de juros
ativos de hipotecas executadas
ativos de reserva
ativos gerados de receita
ativos no contabilizados
ativos no monetrios, passivos no
monetrios
ativos principais
ativos produtivos
ativos sem rendimento (juros)
ato declaratrio (normativo)
ato dos acionistas ou dos diretores eleitos
ato fortuito
ato normativo
atos ilegais praticados por empresas
atrasado (dvida no paga no vencimento)
atraso comercial
atributos
atrito
atual
atualizao de sistemas
atualizao monetria
atualizado
atuarial
aturio
audincia
audincia de instruo
auditar
auditor
auditor contnuo, auditor recorrente
auditor externo
auditor independente
auditor interno
auditor precedente, auditor anterior
auditor principal
auditor principal (responsvel pela auditoria
da
parterecm-contratado
principal de um grupo de empresas)
auditor
auditoria administrativa
auditoria anual
auditoria de assuntos do meio ambiente
auditoria de contas
auditoria de escopo limitado
auditoria de final de ano
auditoria de nterim, auditoria intermediria
available asset
financial asset
fixed asset
property, plant and equipment; fixed assets
inflation indexed asset
intangible asset
net assets
underlying net assets
monetary asset
non-current asset
nominal asset
hidden asset
permanent assets
tangible asset
leased assets
interest-bearing assets
foreclosed assets
reserve assets
earning assets
unrecorded assets
nonmonetary assets, nonmonetary liabilities
major assets
productive assets
non-performing assets
declaratory act (normative)
corporate action
act of God
regulatory act
illegal acts by companies
arrears (of a debt)
sales appeal
capabilities, characteristics, attributes
friction
current
systems updating
monetary restatement
up to date, current
actuarial
actuary
hearing
discovery hearing
audit, exam
auditor
continuing auditor
external auditor
independent auditor, independent accountant,
independent
public accountant (USA)
internal auditor
predecessor auditor
principal auditor
principal auditor
incoming auditor
management audit
annual audit
environmental audit
audit of accounts
limited scope audit
year-end audit
interim audit
base
base (de avaliao) de registro contbil
base contbil abrangente
base de custo
base eqitativa, base de valor justo
base monetria
base recorrente (peridica)
bases tcnicas
bem do imobilizado
bem fungvel
bem inativo
bem infungvel
bem mvel
bem-conceituado
bem-conhecido
bem-estabelecido
bem-estar social
bem-feito
bem-informado
beneficiamento
beneficirio
beneficirio do segurado
benefcio
benefcio adicional por morte
benefcio marginal
benefcio mnimo
benefcios adicionais
benefcios de aposentadoria
benefcios e pagamentos diferidos (penses)
benefcios ps-aposentadoria
benfeitoria
benfeitoria em propriedade arrendada
bens
bens alodiais
bens de capital
bens de consumo
bens de consumo durveis
bens durveis
bens em condomnio
bens empenhados
bens imveis
bens no-durveis
bens semoventes
bitributao
boa-f
boicote (s); boicotar (v)
boletim informativo
boleto
bolsa de empregos
bolsa de futuros
bolsa de mercadorias
Bolsa de Mercadorias e Futuros - BM&F
bolsa de valores
Bolsa de Valores de So Paulo - BOVESPA
Bolsa de Valores do Rio de Janeiro - BOVERJ
bolsa educacional
bolsas de seguros
bonificao
basis; ground
carrying basis
comprehensive basis of accounting
cost basis
basis of fair value
monetary basis
recurring basis
technical bases
capital asset, fixed asset
fungible asset
inactive asset, idle asset
non-fungible asset
movable asset; chattel
reputable
well known
well established
social welfare
well done
well informed
processing
beneficiary
beneficiary of the insured
benefit
additional death benefit
marginal benefit
minimum benefit
fringe benefits
retirement benefits
deferred benefits and payments (pension)
post-retirement benefits
improvement
leasehold improvement
effects, assets
absolute title
capital goods
consumer goods
consumer durables
durable goods
jointly-owned assets
pledged assets
property, real estate
non-durable goods
livestock
double taxation
good faith
boycott (n) (v)
newsletter
docket, dealer's note
employment exchange
futures exchange
commodity exchange
Futures and Commodities Exchange - BM&F
stock exchange
So Paulo Stock Exchange - BOVESPA
Rio de Janeiro Stock Exchange - BOVERJ
educational grant
insurance exchange
bonus, gratuity
bonificao (advertising)
bonificao em aes
bnus
bnus de emisso
bnus de subscrio
Bnus do Banco Central - BBC
Bnus do Tesouro Nacional - BTN
Bnus do Tesouro Nacional Fiscal - BTNF
box de opes
brochura
bruto
burlar
burocracia
busca (s); buscar (v)
buscar opinies
cabealho
cabo (dlar-cabo)
cadastro
Cadastro Geral de Contribuintes - CGC
cadeia de distribuio
cadeia de lojas, cadeia de restaurantes
caderneta de depsito em poupana
caducado
caducar (patente)
caducidade
caixa
caixa automtico em banco
caixa de banco
caixa de sugestes
caixa dois, caixa "dois"
caixa e bancos
Caixa Econmica Federal - CEF
caixa em mos
caixa pequeno
caixa-forte
caixa-forte subterrnea
calcular
calcular "por dentro" (somar de novo ao
valor
de mal
um bem, um lucro ou uma receita o
calcular
valor
do
imposto
correspondente antes
clculo das
probabilidades
deduzido)
clculo do preo dos riscos de seguros
cmara de comrcio
cmara de compensao
cmbio
cmbio bloqueado
cmbio contratado
camel
campo (espao) para melhoramento
canal de comunicao
canal de distribuio
cancelamento
cancelamento
candidato
canhoto de cheques
canhoto de documentos
canibalizar
capacidade
capacidade
carta branca
carta complementar
carta de "conforto"
carta de apresentao
carta de comprometimento de crdito
carta de confirmao de cumprimento de
clusulas
contratuais
carta de contratao
carta de crdito
carta de crdito irrevogvel
carta de encaminhamento
carta de inteno
carta de representao
carta de representao da administrao,
carta de
responsabilidade da administrao
patente
(aud.)
carta precatria de citao e penhora
carta-circular
carto de apontamento de horas de trabalho
carto de banco
carto de crdito
carto de dbito
Carto de Identificao do Contribuinte - CIC
carto de ponto
carto magntico
cartas de concordncia (para utilizao de
parecer
publicaes)
carteira em
de emprstimos
carteira de investimentos
carteira de negcios
carteira de pedidos
cartel
cartes de assinaturas
cartrios pblicos
caso
caso fortuito
casualidade
catalisador
catlogo
cauo
caucionrio
cautela
cedente, cessionrio
ceder resseguro
cdula de anlise
cdula de registro de erro
clulas de trabalho
censo
Centrais Eltricas Brasileiras S.A. ELETROBRS
Central de Custdia e de Liquidao
Financeira
de dos
Ttulos
- CETIP
Central Geral
Trabalhadores
- CGT
Central nica de Trabalhadores - CUT
Centro das Indstrias do Estado de So Paulo
-centro
CIESPde custo
Centro de Estatstica e Informaes - CEI
centro de lucros
centro de negcios
Centro Integrado de Apoio Criana - CIAC
Centro Tcnico Aeroespacial - CTA
certido de bem imvel
certido negativa de dbito - CND
carte blanche
side letter
comfort letter
Letter of representation
standby letter of credit
no default letter
engagement letter
letter of credit, credit letter
irrevocable letter of credit
cover letter
letter of intent
letter of representantion
management representation letter
charter, operating license
precatory letter of summons and pledge
circular letter
job card
bank card
credit card
debit card
Individual Taxpayer Identity Card - CIC
clock card, time card
ATM cashcards
consent letter
loan portfolio
investment portfolio
book of business
backlog
cartel
signature plates
public records
case
act of God
fortune
catalyst
catalogue
escrow, collateral
surety
caution
transferer, transferor; assignor
cede reinsurance
analytic schedule
error log schedule
work cells
census
Brazilian Electricity Company - ELETROBRS
Clearing House for the Custody and Financial
Settlement
of Securities
Workers' Central
Union
Workers' Central Labor Union - CUT
Industrial Association of the State of So Paulo
cost center
Statistics and Information Center
profit center
trade center
Integrated Center for Child Support
Aerospace Technical Center
abstract of title (to property)
social securities contributions clearance
stock certificate
actuary's certificate
damage certificate
Bank Deposit Certificate, Certificate of Bank
Deposit
Interbank Deposit Certificate, Certificate of
Interbank
certificate Deposit
of origin
Certificate of Participation in Reforestation
Privatization Certificate - CP
capital registration certificate
insurance certificate
pass-through certificate
interim certificate
time deposit certificates
fixed rate depoosit certificates
floating rate deposit certificates
assignment
assignment of export notes
transfer of ownership
transferee, assignee
basic food basket, basket of basic foodstuffs
basket of indices
basket of currencies
call
boss
check (USA); cheque (UK)
banker's check
counter check
cancelled check
crossed check
traveler's check
blank check
unpresented check
post-dated check
predated check
bounced check
certified check, pre-cleared check
trade cycle
accounting cycle
cash flow cycle
business cycle
production cycle
economic cycle
operating cycle
citizen; citizenship
encryption
figures
round figures
pitfall
conveyor belt
circularization
split-off
split-up
subpoena
citation
classification, rating, ranking, grade
personnel rating
bank rating
performance rating
merit rating
graduate
clause
supplementary contract
abandonment clause
escalation clause
arbitration clause
coverage clause
provision
dedeuctible clause
war clause
disability clause
any-driver clause
coinsurance clause
escalator clause
replacement clause
retention and limits clause
market value clause
acceleration clause
mortgage clause
restrictive covenants
customer, client
customer in credit
overseas customer
clientele
major clients
covered
coverage
insurance cover
additional cover against loss or damage
basic coverage
foreign exchange cover
medical care coverage
capital cover
hospital daily care expenses
mortality coverage
supplementary catastrophe coverage
additional cover
full coverage
collector
collection
collectible
defray
coding, codification
civil code
commercial code
consumer defense code
code of professional ethics
penal code
National Tax Code - NTC
authentication codes
identification codes - ID
coefficient
key ratios
safe deposit box
lockboxes
associated company
collision
outplacement
placing of reinsurance
direct placement
private placing services
public placing services
private placements
collusion
herewith
out of order
at a discount
cum rights
cum dividend
lacking
arm's length (transaction)
combination
marketing mix
business combination
commercialization
trader
trade, commerce
bilateral trade
commodity trade
foreign trade
domestic trade
commission
spread
audit committee
Committee for Fiscal Incentives and Special Export
Programs
- BEFIEX
steering committee
Export Incentives Commission
reinsurance commission
Brazilian Securities Commission - CVM
Internal Commission for Accident Prevention
commissions retained on significant operations
sales commission
consulting committees for problem solution with
CNSP
workers' councils
commissions on premium issued
commissions on retroceded premiums
committee
management committee
Financial and Management Accounting Committee
-Committee
FMAC
for Capital Market Dissemination
International Accounting Standards Committee IASC
Public Sector Committee - PSC
policyowner examining committee
executive committee
International Auditing Practices Committee - IAPC
ad-hoc committee
company
holding company
investment company
insurance company
mutual insurance company
So Paulo State Basic Sanitation, Technology and
Environmental
mortgage loan Protection
company Agency
limited liability company
operating company
companhias cedentes
companhias de seguros consorciadas
comparabilidade (de informaes
financeiras)
comparecimento
compartilhamento de termpo
compensao
compensao de cheques
compensao de ttulos
compensao por perdas e danos
compensar (v)
compensar um cheque
competncia no cargo
competncia profissional (incluindo
qualificao)
compilao
componente
comportamento de compradores
comportamento do consumidor
comportamento profissional, atitude
profissional
composio com credores
compra
compra de aes ordinrias
compra de bens de forma global - porteira
fechada
compra de material de consumo, compra de
suprimentos
compra e venda de ttulos no mesmo dia
comprador
comprar ttulos na expectativa de alta/baixa,
comprar
aes na expectativa de alta/baixa
compreender
compromisso
compromisso obrigatrio
compromisso para aquisio de imobilizado
compromissos de recompra do mercado
monetrio
comprovao de perda ou prejuzo
comprovante
comprovante de caixa
comprovante de depsito bancrio
comprovante de lanamento
comunho de bens
comunicao
comunicao do sinistro
comunicado impresa
comutao
concedente de crdito
conceito de correlao entre receitas e
despesas
conceito de relevncia
conceituada reputao
concesso
concesso de crdito
concessionrio
concessor de emprstimos
concessor de licena
concluso
concluso atingida, concluso a que se
chegou
conclusivo
concordar
concordar, contribuir
concordata
concorrncia
concorrncia desleal
ceding companies
insurance consortia
comparability
attendance
time sharing
clearing, compensation
check clearing
papel clearing
loss compensation
offset (by; against)
clear a check
job competence
professional competence
compilation
component
buyers' behavior
consumer behavior
professional behavior
arrangement with creditors
purchase
acquisition of common stock
lump-sum purchase
purchase of consumption materials
day trade
buyer, purchaser
to be long
undestand; figure out
commitment, agreement
binding commitment
capita commitment
money market repurchase commitments
proof of loss
supporting document, voucher
cash voucher
bank deposit slip
journal voucher
common property
communication
loss communication
press release
commutation
credit grantor
matching concept
materiality concept
preeminent reputation
concession
extension of credit; underwriting
dealership
lender
licensor
conclusion
conclusion reached
conclusive
comply
concur
receivership, arrangement with creditors
competition
unfair competition
concorrncia pblica
concorrente
concorrente desconhecido
condies (clusulas) de emprstimos,
condies de financiamentos
crdito
condies de licitao
condies de trabalho insatisfatrias
condies de venda
condies financeiras, estar em melhores
conduo dos negcios
confeco
conferncia
conferncia (mais de duas pessoas na
mesma
ligao
conferncia
dastelefnica)
transaes
conferir
confiabilidade
confiana
confivel
confivel; confiar (v)
confidencial
confirmao
confirmao bancria
confirmao de recebimento
confirmao negativa
confirmao positiva
confirmaes recebidas (de circulao)
confiscar
conflito de interesses
congelar
conglomerado
Congresso Nacional
conhecimento de embarque
conhecimento de embarque areo
conjunto de bens (de uma pessoa)
conjunto de medidas que resultam em
reestruturao
organizacional
Conselho Administrativo
de Defesa
Econmica
- CADE
conselho consultivo
conselho de administrao de fundaes
conselho de contribuintes
Conselho de Desenvolvimento Industrial CDI
Conselho de Poltica Aduaneira - CPA
conselho diretor
Conselho Federal de Contabilidade - CFC
conselho fiscal
Conselho Interministerial de Preos - CIP
Conselho Monetrio Nacional - CMN
Conselho Nacional das Zonas de
Processamento
de Exportao
- CZPE (antes,
Conselho
Nacional
de Abastecimento
CFP - Companhia
da
Conselho
Nacionalde
deFinanceiamento
Desenvolvimento
Produo)
CONAB
Cientfico
e
Tecnolgico
CNPq
Conselho Nacional de Informtica e
Automao
- CONIN
Conselho
Nacional
de Poltica Fazendria CONFAZ
Conselho Nacional de Poltica Salarial - CNPS
Conselho Nacional de Seguros Privados CNSP
Conselho Nacional de Siderurgia - CONSIDER
Conselho Nacional de Telecomunicaes CONTEL
Conselho Nacional do Petrleo - CNP
Conselho Regional de Contabilidade - CRC
Conselho Regional de Economia - CRE
public bid
competitor
dark horse
loan covenants
credit terms
bidding conditions
poor working conditions
sale terms, terms of sale
be better off
conduct of affairs, conduct of business
clothing manufacture
conference
conference call
proof of transactions, checking of transactions
check
reliability
confidence
reliable
dependable; depend, entrust (v)
confidential
confirmation
bank confirmation
acknowledgement of receipt
negative confirmation
positive confirmation
incoming confirmation
confiscate
conflict of interests
freeze
conglomerate, group
National Congress
bill of lading
air waybill
estate
quasi-reorganization
Administrative Council for Economic Defense
advisory council, consultative group
board of trustees
taxpayers' council
Industrial Development Council
Council of Customs Policy
board
Federal Accounting Council - CFC
fiscal council, statutory audit committee
Interministerial Prices Board - CIP
National Monetary Council - CMN
National Council of the Export Processing Zones
National Council of Supply (Formely, Production
Finance Company)
National
Council of Scientific and Technological
Development
National Council of Informatics and Automation
National Council of Fiscal Policy
National Council of Wage Policy
National Council of Private Insurance
National Steel Board
National Council of Telecommunications
National Petroleum Council
Regional Accounting Council - CRC
Regional Economic Council - CRE
contrato a termo
contrato vista
contrato chave em mos
contrato coletivo de trabalho
contrato de cmbio
contrato de cmbio a termo
contrato de comodato
contrato de compra
contrato de dvida
contrato de emprstimo, contrato de
financiamento
contrato de futuros
contrato de opo
contrato de paridade de indexadores
contrato de preo fixo
contrato de vendas
contrato por administrao
contratos de derivativos
contratos de moedas no mercado futuro
contratos executveis
contribuio de capital
contribuio para a Previdncia Social
contribuio para o Financiamento da
Seguridade
(substituta
do Finsocial) contribuioSocial
para o
lucro
COFINS
contribuio social - CS
contribuio social sobre o lucro lquido CSLL
ou CSSL(pessoa fsica)
contribuinte
contribuinte (pessoa jurdica)
controlada
controlada em conjunto (empresa)
controlador (pessoa que exerce a funo de
controladoria)
controladora
controle
controle administrativo
controle cambial
controle compensatrio
controle contbil
controle contbil interno
controle de custos
controle de entrada, controle de sada
(hotis)
controle de estoques
controle de material
controle de poluio
controle de produo
controle de qualidade
controle do razo
controle interno
controle operacional
controle oramentrio
controles
controles administrativos, controles
gerenciais
controles de deteco
controles de preos
controles de processamento
controles diretos
controles independentes e da administrao
controles para salvaguardar ativos
controles preventivos
controles-chave
forward contract
spot contract
turn-key contract
collective labor agreement
foreign exchange contract
forward exchange contract
free lease agreement
purchase contract
debt agreement
loan agreement
futures contract
option contract
index parity contract
fixed price contract
sales contract
cost-plus contract
derivatives contracts
currency futures contracts
enforceable contracts
capital contribution
social security contribution
tax for social security financing (in substitution for
Finsocial),
social contribution on billings, social
profit contribution
investment
program
social contribuition
social contribution on net income
individual taxpayer
corporate taxpayer
subsidiary, affiliate, affiliated company
jointly-controlled company
controller
controlling company
control
administrative control
exchange control
compensating control
accounting control
internal accounting control
cost control
check in, check out
inventory control
material control
pollution control
production control
quality control
ledger control
internal control
operational control
budgetary control
checks and balances
management controls
detective controls
price controls
processing controls
direct controls
management and independent controls
controls to safeguard assets
preventive controls
key controls
crescer (v)
crescimento (s)
crescimento de consumo
crescimento econmico
crise de liquidez
critrio, critrios
cronograma
culpa
cumprir
cumprir (prazos)
cupom
curador
curso intensivo
curva de aprendizado
curva de freqncia
curva de rendimento
custeio
custeio direto
custeio marginal
custeio por absoro
custeio por lotes
custeio por ordem de produo
custo
custo acrescido das rendas auferidas
custo administrado
custo amortizado
custo anormal
custo baseado em processos (atividades)
custo bsico
custo comparativo
custo corrente
custo das mercadorias vendidas
custo de aposentadoria e penso
custo de converso
custo de distribuio
custo de fabricao
custo de inatividade de capital
custo de manuseio
custo de mo-de-obra
custo de oportunidade
custo de paralisaes
custo de penso do perodo de emprego
anterior
vigncia do plano de
custo de pessoal
aposentadoria
e penso
custo de processo
contnuo
custo de produo
custo de reposio
custo de servios (penses)
custo de transporte
custo de vendas
custo de vida
custo depreciado
custo diferencial
custo direto
custo do dinheiro
custo e frete - C&F
custo efetivo
custo especfico
custo fixo
custo histrico
custo histrico ajustado ou atualizado
custo imputado
custo incorrido
custo indireto
custo inicial
custo intangvel
custo marginal
custo mdio
custo no recuperado
custo no-controlvel
custo no-expirado
custo operacional
custo original
custo ou mercado
custo ou mercado, o que for menor
custo padro
custo primrio
custo programado
custo real
custo residual
custo suplementar
custo total
custo unitrio
custo varivel
custo, seguro e frete - CIF
custo-benefcio
custdia
custodiante
custos advocatcios
custos de aquisio
custos de execuo de reparaes
custos de explorao
custos de fechamento de uma instalao de
produo
custos de propriedades desocupadas
aguardando
limpeza
custos de rejeio
custos de reparao do meio ambiente
custos diferidos
custos eventuais
custos fixos que continuam a ser incorridos
mesmo
depoisindiretos
de cessar a produo
custos gerais
custos incidentais
custos inferiores aos previstos
custos pagos antecipadamente
custos semifixos
custos semivariveis
custos superiores aos previstos
dados permanentes
dados, informaes
dano
dar nfase
dar entrada
dar f
dar poderes (procurao, por exemplo)
DARJ
data da emisso
data da transao
data de efetivao da transao
historical cost
adjusted historical cost
imputed cost
incurred cost
indirect cost
start-up cost
intangible cost
marginal cost, incremental cost
average cost
unrecovered cost
uncontrollable cost
unexpired cost
operating cost
original cost
cost or market
lower of cost or market
standard cost
prime cost
scheduled cost, programmed cost
actual cost, real cost
residual cost
supplementary cost
full cost
unit cost
variable cost
cost, insurance and freight - CIF
cost-benefit; value for money
custody, safekeeping
custodian
legal expenses
acquisition costs
costs of performing remediation, costs of
performing
exploration repairs
costs
shut-down costs
costs of idle site awaiting cleanup
rejection costs
environmental remediation costs
deferred costs
contingent costs
shut-down costs
overhead costs
incidental costs
cost underrun
prepaid costs
semi-fixed costs
semivariable costs
cost overrun
standing data
data
damage
place emphasis on
enter
bear witness
empower
Rio de Janeiro State Tax Payment Form
date of issue
trade date
transaction date
data de encerramento
data de entrega
data de liquidao
data de registro
data de repactuao
data de validade da transao
data de vencimento
data de vigncia
data do relatrio sobre demonstraes
financeiras
data fatal
data final
data-limite
datar de, datado de
de acordo com a lei
de acordo com isto
de direito
de fato
de luxo
de ltima hora
debnture
debntures de fruio
debitado a menos
debitar
debitar conta de lucros e perdas
dbito
dbito direto em conta (automtico)
dbitos de honorrios
dbitos de juros e servios
dbitos de servios
dbitos internos
dbitos no-lanados
decepo
deciso de fazer ou comprar
Declarao Anual do Movimento Econmico DAME
declarao de ajuste annual - pessoa fsica
Declarao de Contribuies e Tributos
Federais
- DCTF
declarao
de falncia
declarao de imposto
declarao de imposto de renda consolidado
Declarao de Imposto de Renda na Fonte DIRF
declarao de imposto de renda, declarao
de rendimentos
Declarao
de Informaes do Imposto sobre
Produtos
Industrializados
Declarao
de Trnsito Aduaneiro - DTA
Declarao do Movimento Econmico-Fiscal DMEF
declarao exigida de pessoas fsicas e
jurdicas
(por
exemplo, de imposto de renda)
declarao
falsa
declarao juramentada, depoimento
declarao, antes da emisso do parecer, de
que
a auditoria no revelou, ou revelou, fatos
declaraes
capazes
afetar o parecer
declarar de
constituda
a assemblia
decodificar
decolar (empresa)
decreto
Decreto-Lei - DL
decurso de prazo
deduo
deduo fiscal
deduo na fonte
closing date
delivery date
settlement date
record date, date of record
repricing date, reset date
value date
due date, maturity date, expiration date
effective date
reporting date
deadline
deadline
deadline
go back to, date back to
at law
hereunder
de jure
de facto
de luxe
last-minute
debenture
fruition debentures
undercharged
debit
expense; charge to profit and loss
charge, debit
direct debit
fee charges
interest and fee charges
fee charges, service charges
house debits
unposted debits
disappointment
make-or-buy decision
Annual Declaration of Economic Movement
annual income tax return-individuals
Declaration of Federal Contributions and Taxes
adjudication of bankruptcy
tax return
consolidated tax return
Declaration of Income Tax at Source
income tax return
Declaration of Information on Excise Tax
Customs Transit Declaration
Annual Economic Return
return
misrepresentation, falsified return
affidavit
advance clearance
representations, returns, filings
call to order
decode
take off
decree
Decree-Lay - DL
lapse of time
deduction
tax deduction
deduction at source
descarregar
descarrilar
descentralizao
descentralizar
descobertas
descobrir
descompassos no tempo, desequilbrios no
tempo
(entre ativos e passivos correlatos)
desconfiar
descontado com direito a recurso
descontar
descontar (cheque)
descontinuao
desconto
desconto (desgio) de obrigao ou ttulo de
dvida
desconto baseado em volume
desconto comercial
desconto indevido
desconto para pagamento vista, desconto
de
caixa perdido, desconto no-aproveitado
desconto
desconto sobre compras
desconto sobre vendas
descontos agressivos, descontos predatrios
descrdito
descrever
descrio de cargo
descuido, desleixo (s); descuidar, desleixar
(v)
descumprimento
desdobramento de contas
desembarao alfandegrio
desembarcar
desembolso
desembolso de caixa
desembolsos de capital
desempenho
desempenho de alto nvel
desempenho global
desempregado
desemprego
desenbolsar
desenhar
desenvolvimento
desenvolvimento de sistemas
desenvolvimento econmico
desenvolvimento imobilirio
Desenvolvimento Rodovirio S.A. - DERSA
desequilbrio
desequilbrio econmico
desequilbrio na balana comercial
desestabilizar
desfalque
desguarnecer, desmontar
designao
designar
designar novamente
desistir
desmembramento
desmembramento de aes
desmonetizao
unload
derail
decentralization
decentralize
findings
uncover
time mismatches
mistrust
discounted with recourse
discount
cash in
discontinuation, shut down
discount, allowance
bond discount
volume discount
trade discount
undue deductions
cash discount
lost discount
purchase discount
sales discount
predatory discounts
discredit
describe
job description
neglect (n) (v)
non-compliance
breakdown of accounts
customs clearance
disembark
disbursement, outlay
cash disbursement
capital outlays
performance
high-level performance
overall performance
jobless, unemployed
unemployment
spend
design
development
systems development
economic development
real estate development
Highway Development Company
instability
economic distress
trade imbalance
destabilize
defalcation, embezzlement
dismantle
assignment
design
reappoint
quit
dismemberment
split, stock split
demonetization
desnacionalizao
desobedincia
desobrigar
desonesto
despachante alfandegrio
despachar
despacho
desperdcio
desperdcio normal
despesa
despesa (benefcio) de imposto de renda
despesa de cobrana
despesa de comercializao
despesa de entrega
despesa de fabricao
despesa de publicidade
despesa de sade e alimentao
despesa diferida
despesa eventual, despesa no recorrente
despesa financeira
despesa indireta departamental
despesa ou crdito de imposto diferido
despesa recorrente
despesas acumuladas a pagar
despesas com descarga
despesas com desenvolvimento de novos
produtos
despesas de escritrio
despesas de organizao
despesas de representao, despesas de
entretenimento
despesas de venda e administrativas
despesas de viagem
despesas desembolsadas
despesas diretas de fabricao
despesas diversas
despesas do exerccio (no integrantes dos
custos
de gerais
produo)
despesas
despesas gerais indiretas
despesas gerais indiretas no-absorvidas
despesas indiretas
despesas legais
despesas no-operacionais
despesas operacionais
despesas pagas antecipadamente
despesas pr-operacionais
desprovido de
desregulamentao
destacvel
destaque (s); destacar (v)
destinao de lucros acumulados
destinao de recursos
desvalorizao
desvalorizao da moeda
desvantagem
desvio
desvio padro
detalhe (s); detalhar (v)
detentor (que detm a posse do bem ou
papel
negocivel)
detentor
de aplice
denationalization
disobedience
release
dishonest
customs broker
dispatch, expedite
dispatch
waste
normal spoilage
expense
income tax expense (benefit)
collection charge
acquisition cost
delivery expense
manufacturing expense
advertising expense
health and food expense
deferred charge
non-recurring expense
financial expense
departmental overhead
deferred tax expense or benefit
recurring expense
accrued liabilities
landing charges
product development expenses
office expenses
organization expenses
entertainment expenses
selling and administrative expenses
traveling expenses
out-of-pocket expenses
direct manufacturing expenses
sundry expenses, miscellaneous expenses
period costs
general expenses
general indirect expenses, general overhead
unabsorbed burden, unabsorbed overheads
indirect expenses; overheads
legal expenses
nonoperating expenses
operating expenses
prepaid expenses
pre-operating expenses
lacking
deregulation
detachable
highlight (n) (v); detach (v)
appropriated surplus
application of resources
devaluation
currency devaluation
disadvantage
switch
standard deviation
detail (n) (v); itemize (v)
holder
policyholder
deteriorao
deteriorao pelo uso
deturpar
devedor
devedor hipotecrio
devedores que pagam com atraso
dever (s) (v)
devida diligncia
devoluo
devoluo de mercadoria ao vendedor
devoluo do imposto de renda
dia til, dia da semana
dirio
dirio auxiliar
dirio geral
Dirio Oficial da Unio - DOU
Dias de carncia
dias de vendas em contas a receber
diferena cambial
diferena no vencimento em tempo de
montantes
(entre ativos e passivos
diferena salarial
correlatos)
diferena, distino
diferenas permanentes (entre o lucro
contbil e otemporrias,
tributvel) diferenas temporais
diferenas
(entre
o lucro contbil e o tributvel)
diferimento
diferimento contbil do imposto de renda
diferir
diferir, divergir
digno de confiana
diluio
diminuio da jornada, reduo da jornada
diminuir
dinheiro
dinheiro barato
dinheiro em caixa
dinheiro ocioso
dinheiro para gastos pessoais
dinheiro reembolsvel mediante solicitao
do
credor
direito
direito a voto
direito adquirido
direito autoral
direito comercial
direito contratual
direito de regresso
direito de subscrio preferencial de
acionistas
direito lquido e certo
direito mercantil
direitos alfandegrios, direitos aduaneiros
direitos de lavra
direitos de subscrio
direitos especiais de saques - SDR
direitos executveis, direito de regresso
direitos no-reivindicados
diretor
diretor administrativo
diretor financeiro
diretoria
deterioration, impairment
wear and tear
garble
debtor (n); receivable (adj)
mortgager
slow payers
duty (n); owe (v)
due diligence
return
return to vendor
income tax return
working day, business day, weekday
journal
subsidiary journal
general journal
Official Daily Government Newspaper, Official
Federal
Gazette - DOU
days of grace
number os days' sales in receivables
exchange difference
maturity gap
salary difference
difference
permanent differences
temporary differences
deferment, deferral
interperiod tax allocation
defer
differ
trustworthy
dilution
cutback (in working hours)
decrease
money
cheap money
cash on hand
idle money
pocket money
call money
right
voting right
acquired right, vested right
copyright
commercial law
contractual right
rights of recourse; recourse
preferential subscription right
clear legal right
mercantile law
customs duties
mining rights
subscription rights
Special Drawing Rights - SDR
enforceable claims
unasserted claim
director
administrative director
finance director
board of directors
edifcios
edital de concorrncia
editorial
educao permanente, continuada
efeito cumulativo de mudana em princpio
contbil
efeito multiplicador
efeito regressivo
efeitos compensatrios
efeitos pessoais
eficcia; eficaz
eficincia; eficiente
elaborao de polticas ou diretrizes
(empresa)
elegibilidade; elegvel
elemento
elementos de custo
eliminao de transaes entre empresa do
mesmo
eliminargrupo
por etapas
eliso fiscal
em atraso
em cascata
em consignao
em exerccio (de funo)
em falta no estoque
em licena
em mos
em milhares de
em processo (produtos)
em risco
em risco
em vigor
embalagem
embargo
embarque de produtos
emborcar
embutido
emenda
emergncia
emigrao
emisso de aes
emitente
emitir um cheque
empacotar
empilhadeira
emprio
empreendedor
empreendimento
empreendimento comercial especulativo
empreendimento conjunto
empregado de escritrio
empregador
empregados
emprego bem-remunerado
empreitada
empreiteiro
empresa
empresa aberta, empresa com aes cotadas
em
bolsa antecessora
de valores, empresa com aes
empresa
transacionadas
em de
bolsa
de valoresEmpresa Brasileira
Aeronutica
buildings
call for tender, call for bid
editorial (press)
continuing education
cumulative effect of a change in accounting
principle
multiplier effect
backwash effect
offsetting effects
personal effects
effectiveness; effective
efffeciency; efficient
policy making
eligibility; eligible
element
cost elements
elimination of intercompany transactions
phase out
tax evasion
in arrears
cascading
on consignment
acting
out of stock
on leave
on hand
in thousands of
in process (goods)
at risk
at risk
in effect
packing
embargo
shipment of goods
capsize
built-in
amendment
emergency
emigration
stock issue
drawer
draw a check
package
forklift truck
mart
entrepreneur
enterprise, venture, undertaking
venture
joint venture
clerical worker
employer
employees
big-pay job, highly-paid job
piecework
contractor
enterprise, company, corporation, business
publicly-traded company, quoted company, listed
company
predecessor company
Brazilian Aeronautics Company - EMBRAER
entrevista, encontro
enviar, expedir
envolvido
poca de mais trabalho
poca oportuna
equao
equalizao de princpios contbeis
equilbrio (processo para assegurar que as
compras
e vendas
em cada moeda e que os
equipamento
auxiliar
depsitos/emprstimos
feitos/recebidos
equipamentos de transferncia
estejam
equilibrados
casados
- por
equipamentos e instalaes
montante e por vencimento)
equiparao salarial
equivalente
equivalente ao ordinria (EUA)
errtico
erro
erro compensatrio
erro de amostragem
erro de apresentao
erro de impresso
erro padro
erro retificador
erro sistemtico
escala
escala decrescente
escapar
escassez
escoamento
escopo do trabalho de auditoria
escopo, extenso, alcance
escrito mo
escritrio
escritrio central
escritura
escritura
escritura de fideicomisso
escritura de venda
escriturao contbil
escrutnio
escrutinizar
esgotado, vendido
espalhar boatos
especialista
especializao
espcie (em)
especificao de cargo
espcime, exemplar
especulao
especulador
esprito empreendedor
esquema
esquema de pagamentos
essncia
essencial
estabelecer
estabilizao
estado natal
estagflao
appointment, interview
send, forward
implied
busy season
timeliness
equation
harmonization of accounting principles
matching
standby equipment
on-line wire transfer
equipment and installations
salary equalization
equivalent
common stock equivalent (USA)
erratic
misstatement, mistake, error
compensating error
sampling error
misstatement
misprint
standard error
offsetting error
bias
scale, range
degressive scale
evade
shortage
outflow
scope of audit work
scope
handwritten
office
headquarters
indenture, deed
title deed
deed of trust, trust deed
deed of sale
bookkeeping
ballot
scrutinize
sold out
peddle
expert, specialist
expertise, skill
king (in)
job specification
specimen
speculation
adventurer, speculator
enterpreneurship
scheme
payment schedule
extract
essential
establish; set forth
stabilization
home state
stagflation
estagnao
estar em melhores condies financeiras
estatais, empresas do governo
estatismo
estatuto de uma empresa; contrato social
estatutos de empresas
estenografia
estimar (v); estimativa (s)
estimativa a menor
estimativa de custos
estimativa de honorrios
estoque bsico
estoque de movimentao lenta
estoque em consignao
estoque final
estoque regulador
estoques
estoques, saldo final
estornar
estorno
estrangeiro
estratgia de investimentos
estratgia operacional
estrutura da empresa
estrutura de capital
estrutura de preo
estrutura financeira
estudo de caso
estudo de viabilidade
esvaziar (v); esvaziamento (s)
tica profissional
tica, tico
etiqueta
Euro
eurodlares
euroobrigaes
evaso de capital (EUA)
evento posterior ao balano patrimonial
evento subseqente
evidncia
evidncia competente
evidncia de auditoria
evitao
evoluo
exame de auditoria
exame de escopo limitado
exato
exaurir
exausto
exausto
exceo
excedente
exceder
excesso de atividade (para o qual o capital
da
empresa
insuficiente)
excesso
de estoque
excesso de lucros
excesso de pessoal
exclusivo
stagnation
be better off
government-owned companies
statism
statutes, by-laws, articles of association
articles of incorporation
shorthand, stenography
estimate (n) (v)
underestimate
cost estimate
fee quotation
base stock
slow-moving inventory
consignment inventory
closing inventory
buffer stock
inventories
inventory ending balance
reverse
reversing entry, reversal
foreigner, alien
investment stategy
operating stategy
corporate structure
capital structure
price structure
financial structure
case study
feasibility study
exhaust (v); exhaustion (n)
professional ethics
Ethics, ethical
label, tag
Euro
eurodollars
eurobonds
capital flight (USA)
post balance sheet event
subsequent event
evidence
competent evidential matter
audit evidence
avoidance
evolution
examination, audit
limited scope examination
exact
exhaust
depletion
depletion
exception
overage
exceed
overtrading
overstocking, inventory overage
excess profits
overstaffing
exclusive
execuo de hipoteca
execuo de negociaes
executar
executar hipoteca
executvel (fora legal)
executivo
executivos de alto nvel
exercer
exerccio financeiro
exerccio fiscal
exerccio fiscal (= perodo contbil)
exigncias de reservas
exigvel a curto prazo (passivo circulante)
exigvel a longo prazo (passivo)
exorbitante
expanso
expanso econmica
expanso monetria
expectativa
expectativa de vida
expedio
expedio (departamento)
expediente comercial
experincia
explicao
exportao (s); exportar (v)
exportador
exposio a risco
exposio atual
exposio potencial
expropriao
expropriao de ativos, expropriao de bens
extenso
extenso
extinto sem julgamento do mrito
extra-oficial
extrapolao
extrato
extrato bancrio
extrato de conta
extrato, excerto
extratos de depositantes
fbrica
fbrica de latas
fabricao
fabricao nacional, fabricao caseira
fabricante
facilitar
facultar (v)
faixa
falando srio
falncia
falncia involuntria
falha
falha no cumprimento de clusula contratual
falha, fraqueza
falhas
falido
foreclosure
deal making
execute
foreclose
enforceable
executive
senior executives
exercise, execute
financial year, accounting period
fiscal year
financing year, accounting period
reserve requirements
current liability
long-term liability
exorbitant
expansion
economic expansion
monetary expansion
expectation
life expectancy
shipment
shipping department
business hours
experience
explanation, definition
export (n) (v)
exporter
exposure
current exposure
potential exposure
expropriation
expropriation of assets
scope
sweeping
dismissal without prejudice
off-the-record
extrapolation
extract
bank statement
account statement
excerpt
depositor statements
factory, plant
cannery
manufactoring
homemade
manufacturer
facilitate
permit
range
business (to mean)
bankruptcy, crash
involuntary bankruptcy
deficiency, fault
default
default, failure, breakdown
shortcomings
bankrupt, broke
falsidade ideolgica
falsificao
falsificado
falta de correlao, desequilbrio,
descompasso
(entre ativos e passivos
falta de espao
correlatos)
em montantes
e prazos
falta de estoques
(na contagem
fsica)
falta de stoques (perdas)
falta de uniformidade
falta no estoque
fantasia
fardo
fartura
fato gerador de imposto
fator (matemtica)
Fator Acumulado de Juros - FAJ
Fator de Atualizao Patrimonial - FAP
Fator de Atualizao Salarial - FAS
fator de produo
fator de risco
Fatores Crticos do Sucesso - FCS
fatual
fatura consular
fatura de vendas
fatura devida
fatura enviada
fatura vencida
fatura, nota fiscal
faturamento
faturamento parcelado, faturamento parcial
faturista
favor
favorecido
fazer escala
fazer o mercado (negociar de maneira a criar
mercado
para um determinado ativo)
fechamento
fechamento de capital
fechamento intermedirio, fechamento
intercalar
fechar (operao)
fechar uma posio
Federao Brasileira das Associaes de
Bancos - FEBRABAN
Federao
das Indstrias do Estado de So
Paulo - FIESP
Federao
das Indstrias do Estado do Rio
de Janeiro do
- FIERJ
Federao
Comrcio do Estado de So
Paulo
FCESP
Federao Internacional de Contadores IFAC
feira comercial, feira de negcios
feriado
feriado nacional
feriado oficial
frias
frias
frias a pagar
frias remuneradas
ferramenta
fertilizante
fiador
fiana
fibra tica
ficar em contato
misrepresentation
forgery
counterfeit
mismatch
out-of-room, cramped
inventory shortage (in physical count)
inventory shrinkage
inconsistency
out of stock
fancy, invented
bale
wealth
taxable event
factor
Cumulative Index for Calculation of Interest
Balance Sheet Restatement Factor
Salary Adjustment Factor
factor of production
risk factor
Critical Success Factors - CSF
factual
consular invoice
sales invoice
due invoices,due bills
outward bills
due bills, due invoices
invoice
invoicing, billing
progress billing
invoice clerk
favor
beneficiary
call at
make a market
closing
going private
interim closing
close down
close a position
Brazilian Federation of Bank Associations FEBRABAN of Industries of the State of So Paulo Federation
FIESP
Federation
of Industries of the State of Rio de
Janeiro - FIERJ
Federation
of Commerce of the State of So Paulo
-International
FCESP
Federation of Accountants - IFAC
trade fair
bank holiday (UK)
national holiday
public holiday
vacation
vacation, holidays
vacation accrual
holiday pay
tool
fertilizer
guarantor, sponsor, surety
guarantee
optical fiber
keep in touch
bin card
ledger card
fictitious
fairly
fairness
fair
trustee, fiduciary
trustee, fiduciary
fiduciary
row
branch
film
yearend; latter part of x
public finances
debtor, borrower
funded by
borrowing, lending, financing
short-term borrowing, short-term loan, short-term
financing
long-term financing
funding of bank's activities
deficit financing
debt financing
inventory financing
export financing
lease financing
trade finance
financier
firm
law firms
consulting firm
major firms
flexible
deposit float
afforestation
fluctuation
cash flow
discounted cash flow
negative cash flow
flow of capital, capital flow
flow of funds
earnings stream
work flow
flowchart
fine-tune
focus
analytic schedule
job cost sheet
cost sheet
payroll
sheet
time sheet
inventory sheets
authoritative source
source of funds
out of print
out of line
out of the question
off-duty
off-site
out of the money
act of law
labor force, work force
Trade Union Council
task force
counterfeit
background
formal
form
format
form
supplier, vendor
caterer
supply; cater
delivery
photocopy
compulsory self-insurance
franchise
weakness
weakness in internal controls
fraud, embezzlement
fresh
chartering
freight
air freight
advance freight
fleet
capital flight (USA)
line function
clerk
officer
qualified official, responsible official
back office
timekeeping functions
front office
Federal Savings and Loans Bank Employees'
Foundation
Getlio Vargas Foundation - FGV
Institute of Economic Research Foundation
fundament, element; ground, basis
fund
sinking fund
Financial Application Fund - FAF
Fund for Workers' Assistance
Rural Workers' Assistance Fund
Fund for Technical Assistance, Educational and
Social
Aid
goodwill
negative goodwill
Salary Variations Compensation Fund
Social Development Fund
trust fund
Fund for Financing Exports
Government Agency for Machinery and Equipment
Financing - FINAME
Government
Severance Indemnity Fund for
Employees,
Guarantee
Fund for Length of Service
Sectorial Investment Fund
(Accrued
Severance
Pay)
Amazon Investment Fund - FGTS
Workers' Investments Fund
Northeast Investment Fund
pension fund
fixed income fund - individuals
fixed income fund - corporations
renewal (or replacement) fund
redemption fund
mutual fund
fiscal fund
imprest cash fund
International Monetary Fund - IMF
mutual fund
National Cultural Fund
National Development Fund
National Fund for the Development of Education
Emergency Social Fund
funds, resources
equity funds
Cultural and Artistic Investment Funds
real estate investment funds
Funds for Foreign Investments
available funds
money at call
cash and clearings
commodities funds
funds in FAF quotas
closed-end funds
federal funds
shush funds
insufficient funds
unrecorded funds
bottleneck
pilferage, theft
merger, amalgamation
pooling of interests
time zone
business combination
exchange traded forwards
livestock
gallery
earn
gain, profit
exchange gain
capital gain
gain or loss
actuarial gain or loss
transaction gain or loss
guarantee
secure (contract)
joint and several guarantee
product warranties
secure the borrower's indebtedness, collateralize
gas, gasoline
spend
spending
genuine
line management
middle management
administrative manager
sales manager
gerente financeiro
gerente, administrador
gerente-geral
glosa
glosar
gorjeta
governador
grade gerencial
grfico
grfico de barras
grfico de execuo
grfico de Gantt (grfico que mostra a
discrepncia
entre
desempenho orado e o
grfico de ponto
deoequilbrio
real)
granel (a)
gratificao
gratificao a empregados
gratificao de incentivo
gratuito (EUA)
grau
grmio
greve
greve do empregador
greve ilegal
grupo consolidado
Grupo de Apoio Normalizao Ambiental GANA
grupo de coordenao
grupo de empresas
grupo de trabalho
guerra de preos
guia (relatrio) de recebimento
guia de exportao
guia de importao
guia de remessa
guindaste
guindaste para grandes pesos
habilidade
habilitado
habitao, moradia
habitual
haveres
hedge cruzado
Hedge dinmico
herana
hidroeltrica
hierarquia
hiperinflao
hipoteca (s); hipotecar (v)
hipoteca secundria, hipoteca em segundo
grau
hipotecas residenciais
histrico de pagamentos
holding, companhia controladora
homem de negcios
homologar
honestidade de atos
honorrio
honorrios advocatcios
honorrios cotados
honorrios da administrao
finance manager
manager
general manager
disallowance
disallow
tips, gratuity
governor
managerial grid
graph
bar chart
progress chart
Gantt chart
break-even chart
bulk (in)
bonus, gratuity
employees' bonus
incentive bonus
complimentary (USA)
degree, grade
guild, association
strike, work stoppage
lockout
illegal strike
consolidated group
Environmental Normalization Support Group
coordinating grupo
group of companies
task-force, work group
price war
tax payment form
export license
import license
remittance slip
crane
derrick
skill, expertise
qualified, capable
housing
frequent
fortune
cross-hedge
dynamic hedging
inheritance, legacy
hydroelectric
hierarchy
hyperinflation
mortgage (n) (v)
second mortgage, junior mortgage
residential mortgages
history of payments, payment record
holding company
businessman, entrepreneur
homologate, confirm
fair play
fee
attoney's fees, lawyer's fees
fee quotation
management fees
legal fees
commitment fees
honor
machine-hour
man-hour
working hours
overtime
hourly-paid worker
identity
eligibility; good standing
equal (adj) (v)
equate
unlawful
illiquidity
illiquid
misleading
imagination, fancy
immigration
writ of entry (properties)
writ of entry (movable assets)
fixed assets
real estate
striking, impact
unique, odd (number)
impartial
impediment
restraint of mortgage
flaw
imperfect
malpractice
implementation
unpopular
impose, dictate
import
relevant
import
tax
export tax
export duty
import duty
income tax
corporate income tax
tax at source on net income
withholding income tax, income tax withheld at
source
deferred tax
direct tax
indirect tax
Municipal Real Estate Tax - IPTU
Provisional Tax on the Movement or Transmittal of
Values
and Credits
and of Rights of a Financial
withholding
tax
Nature
(known
as Temporary Tax on Financial
property
tax
Activities)
IPMF
Vehicle Tax
Income Tax - IR
Value-Added Tax (V.A.T.) on Sales and Services,
Value-Added
Tax - ICMS
corporated tax
payroll tax
capital gains tax
windfall profit tax
ndice de aes
ndice de dvida, ndice de patrimnio
ndice de endividamento
ndice de liquidez
ndice de liquidez imediata, quociente seco
de
liquidez
ndice
de lucro bruto
ndice de lucro sobre vendas
ndice de lucros sobre o capital total
empregado
ndice de mercado
ndice de preo/lucro - P/L
ndice de preos
ndice de Preos ao Consumidor - IPC
ndice de Preos ao Consumidor - Real - IPCrndice de Preos ao Consumidor Ampliado IPCA
ndice de preos de atacado
ndice de preos de varejo
ndice de Reajuste do Salrio Mnimo - IRSM
ndice de retorno sobre vendas lquidas
ndice de Salrios Nominais - ISN
ndice Geral de Preos - IGP
ndice Geral de Preos - Mercado - IGP-M
indisputvel
induo
indstria de mo-de-obra intensiva
indstrias de alta-tecnologia
ineficaz
ineficiente
inesperado
inexeqvel
inexperiente
inflao
inflao desenfreada
influncia
influenciar
influxo
informao contbil
informao privilegiada
informaes
informaes confidenciais obtidas de pessoal
interno
da empresa
informaes
dirigidas
informaes financeiras prospectivas
informaes financeiras suplementares
informaes trimestrais - ITRs
Informe de Rendimentos e Reteno na
Fonte
- IRRF
infrao
infra-estrutura
incio
incio das atividades
inidneo, incapaz
inigualado
inigualvel
ininterrupto
injuno (usufruto)
injustificado
injusto
inoportuno
inovao
insalubre
share index
debt-equity ratio
debt to asset ratio
liquidity ratio
acid test ratio
gross profit ratio
return on sales
rate of earnings on total capital employed, return
on
capital
market
index
price/earnings ratio (P/E), multiple of earnings
price index
Consumer Price Index - CPI
Consumer Price Index - Brazilian Real
Amplified Consumer Price Index
wholesale price index
retail price index
Minimum Salary Readjustment Index
ratio of net income to net sales
Nominal Salaries Index
General Price Index - IGP
General Market Price Index
indisputable
induction
labor intensive industry
high-tech industries
ineffective
inefficient
unforeseen
unfeasible
unskilled
inflation
runaway inflation
influence
bias
inflow
accounting information
privileged information
information (never plural)
insider information
targeted information
prospective financial information
supplemental financial information
quarterly information
Income and Tax Withholdings Return
infringement, malfeasance
infrastructure
inception, beginning
start up
incapable
unequaled
unique
non-stop
usufruct
unwarranted
undue, unfair
ill-timed
innovation
unhealthy
insatisfatrio
inseguro
inseno de impostos
inserir
insolvncia
insolvente
inspecionar
inspectores de rgos de superviso
governamental
inspectores de rgos normativos
inspetor de banco
instalaes
instalaes conjuntas
instalaes e equipamentos
instalaes industriais
instalaes ociosas
instncia
instaurao de processo
instvel, inconstante
instituio financeira
Instituto Brasileiro de Contadores - IBRACON
Instituto Brasileiro de Desenvolvimento
Florestal -Brasileiro
IBDF
Instituto
de Geografia e Estatstica
-Instituto
IBGE
Brasileiro de Opinio Pblica e
Estatstica
- IBOPE do Caf - IBC
Instituto Brasileiro
Instituto Brasileiro do Meio Ambiente IBAMA
Instituto Brasileiro do Mercado de Capitais IBMEC
Instituto de Administrao Financeira da
Previdncia
Assistncia
Social - IAPAS
Instituto de e
Auditores
Internos
Instituto de Organizao Racional do
Trabalho
IDORT
Instituto -de
Pesquisas Tecnolgicas - IPT
Instituto de Resseguros do Brasil - IRB
Instituto Nacional da Assistncia Mdica da
Previdncia
Social da
- INAMPS
Instituto
Nacional
Propriedade Industrial
- INPI
Instituto
Nacional de Colonizao e Reforma
Agrria
INCRA
Instituto- Nacional
de Pesos e Medidas - INPM
Instituto Nacional do Seguro Social - INSS
instruo de processo
instruo e relatrio
Instruo Normativa (fiscal) - IN
instrues
instruir algum para uma tarefa
instrumental
instrumento de dissoluo de uma empresa
instrumentos financeiros
insuficincia
insuficincia de liquidez
insuficincia de pessoal
insumo
intangvel
integrao horizontal
integrao vertical
integralizao de capital
inteiramente novo
inteiramente, integralmente
inteireza, integridade (de transao)
inteiro, ntegro
intempestivo
interao
unsatisfactory
unsafe
tax exemption
insert
insolvency
insolvent
inspect
supervisory agency examiners
regulatory examiners
bank examiner
facilities
joint facilities
fixtures and equipment
industrial facilities
idle facilities
instance
initiation of legal action
unstable
financial institution
Brazilian Institute of Accountants - IBRACON
Brazilian Institute of Forestry Development
Brazilian Institute of Geography and Statistics IBGE
Brazilian Institute of Public Opinion and Statistics IBOPE
Brazilian Coffee Institute
Brazilian Institute of the Environment - IBAMA
Brazilian Institute of Capital Markets - IBMEC
Institute of Financial Administration of Social
Security
Institute of Internal Auditors
Institute of Work Organization
Institute for Technological Research
Brazilian Reinsurance Institute
National Institute of Social Medical Assistance
National Institute of Industrial Property - INPI
National Institute of Colonization and Agrarian
Reform
National Institute of Weights and Measures
National Institute of Social Security, Brazilian
Social
Institute
- INSS
filing ofSecurity
supporting
documents
instruction and reporting
Regulatory Instruction (tax)
instructions
brief
instrumental
articles of dissolution
financial instruments
deficiency, shortage
liquidity shortage
understaffed
input
intagible
horizontal integration
vertical integration
payment of capital
brand-new
entirely
completeness (of a transation)
entire
ill-timed
interaction
intercmbio
interdependncia
interescritrios
interesses (direito de propriedade) sobre as
aes
interestadual
intermediao
intermedirio, atravessador
interpelao
interpolao
interpretar
interpretar mal
interromper
interrupes anormais
intimao
intrnseco
introduo
intruso
invlido (s); invalidar (v)
inventrio
inventrio fsico
investida
investidor
investidor institucional
investigao de assuntos do meio ambiente
investimento de renda fixa
investimento estrangeiro
investimentos
investimentos altamente lquidos
involuo
irregular
irrelevante
irrevogvel
irrigao
isentar (v); isento (s)
isentar de resposabilidade
isento de dbitos
isento de encargos
isento de tarifas
isolar
item compensatrio
item de cobrana
item em processo de cobrana
item extraordinrio
item no-usual
itens de caixa
itens diversos
itens em suspenso
itinerrio
jazida mineral
jogo limpo
jia (para admisso em clube etc.)
jornal
julgamento
junta comercial
Junta de Conciliao e Julgamento - JCJ
juntar
juramento
jri principal
interchange
interdependence
interoffice
equity interest
interstate
intermediation
middleman, intermediary; intermediate
judicial notification
interpolation
interpret
misinterpret
adjourn
abnormal stoppages, terminations
subpoena
built-in
introduction
outsider
void (n) (v)
inventory
physical inventory-taking
investee
investor
institutional investor
environmental investigation
fixed-income investment
foreign investment
investments, holdings
cash equivalents
involution
irregular
immaterial
irrevocable
irrigation
exempt (v) (n)
hld harmless
free of charge
free of charge
duty-free
insulate
balancing item
collection item
item in the course of collection
extraordinary item
unusual item
cash items
miscellaneous items
suspense items
itinerary
mining deposit
fair play
entrance fee
daily newspaper
ruling
board of trade (USA), commercial registry (UK)
Conciliation and Judgment Council (for individual
labor
bring agreements)
together
oath
grand jury
jri, jurados
jurisdio
jurisdio fiscal
jurisprudncia
juro lquido
juro negativo
juro provisionado
juros
juros
juros (com)
juros (sem)
juros compostos
juros de mora
juros embutidos, juros implcitos
juros imputados
juros mximos (em contratos de opo),
limite
superior (em contrato de opo)
juros mnimos
juros simples
juros sobre emprstimos cuja possibilidade
de
cobrana precria
justia
justo
justo valor de mercado
lacrado
lacuna
lanador de uma opo
lanamento contbil
lanamento de abertura
lanamento de correo
lanamento de dirio
lanamento de retificao
lanamento fiscal
lanamento nos livros
lanamento nos livros contbeis
lanamento ou emisso de ttulos no
mercado
lanamentos compensatrios
lanar
lanar no dirio
latifundirio
latifndio
laudo de avaliao
lavoura
legado
legalizar
Legio Brasileira de Assistncia - LBA
legislao
legislao societria
legislao tributria
legtimo
lei
lei adjetiva
Lei Antitruste
lei comercial
Lei das Falncias
Lei das Sociedades por Aes
lei do menor esforo
lei fiscal
lei ordinria
lei substantiva
jury
jurisdiction; district
tax jurisdiction
precedent
net interest
negative interest
accrued interest
interest
interest
interest-bearing
interest-free
compound interest
arrears interest; interest on arrears
implicit interest
imputed interest
cap
floor
simple interest
interest on non-accrual loans
justice
fair
fair market value
sealed
vacancy
writer
accounting entry
opening entry
correcting entry
journal entry
adjusting entry
tax assessment
posting
book entry
flotation, offering
compensating entries
enter, post (in books, etc.)
journalize
owner of a large estate
large estate
appraisal report
farming
bequest, legacy
validate
Brazilian Legion of Assistance
legislation
corporate legislation
tax legislation
legitimate
law
procedural law
Antitrust Act
business law
Bankruptcy Act
Corporation Law
least effort principle
tax law
ordinary law
substantive law
leigo
leilo
leilo de swaps
leitura rpida
lembrete, lembrana
letra (ttulo) ao portador
letra de cmbio
letra de cmbio a prazo
letra de cmbio com vencimento superior a
trs
a partir
da data de emisso
letrameses
de cmbio
comercial
letra de cmbio de comrcio exterior
acompanhada
dosNacional
documentos
Letra do Tesouro
- LTNque deram
origem
ao
saque
letra do tesouro no-reajustvel
Letra Financeira do Tesouro - LFT
letra reajustvel do tesouro
letras mantidas para cobrana
levantamento
levantamento de dados
levar adiante
levar um projeto at o final
liberar
licena
licena com autorizao
licena maternidade
licena paternidade
licitao
licitao pblica
lder
liderana
liga metlica
ligao
ligeiro(a)
limbo
liminar
limitaes ao escopo do exame
limitaes estatutrias
limite de crdito
limite de endividamento
limite mximo da capacidade
linear
linha de crdito
linha de espera
linha de lucro (prejuzo) final de um perodo
na
demonstrao
do resultado (a ltima
linha
de montagem
linha)
linha de produo
linha de produtos
linha de responsabilidade principal
linha divisria
linhas de crdito rotativo
linhas de orientao
linho
liquidao
liquidao de dvida
liquidao direta
liquidante
liquidez
liquidez do mercado
lquido de imposto
layman
auction
swap auction
scroll
reminder
bearer bill
bill of exchange
time draft
long bill
trade bill of exchange
documentary bill of exchange
National Treasury Bill
non-indexed treasury bill
Financial Treasury Bill
index treasury bill, reajustable treasury bill
bills held for collection
survey; inventory
fact-finding
carry out
following through
release
leave; license; franchise
leave of absence, furlough
maternity leave
paternity leave
invitation to bid, bidding, tender
public tender
leader
leadership
alloy
association
slight
limbo
preliminary court order, preliminary injunction
scope limitations
statutory limitations
credit limit
borrowing limit
full capacity
linear, straight-line
credit line, line of credit
waiting line, queue
bottom line
assembly line
production line
product line
primary reporting responsibility
borderline
revolving lines of credit
guidelines
flax, linen
settlement; extinguishment; liquidation
debt clean-up
direct settlement
liquidator
marketability, liquidity
market liquidity
net of tax
lista de embarque
lista de espera
lista de pendncias
lista de saldos segundo os vencimentos
lista de verificao
lista negra
listagem de cheques sustados
litgio
litgio trabalhista
livre a bordo - FOB
livre ao lado do navio - FAS
livre empresa
livre iniciativa
livrete
Livro de Apurao do Lucro Real - LALUR
livro de atas
livro esgotado no mercado
livro-caixa
livros contbeis
lobista (executor do lobby)
local de trabalho
localizao
locatrio
logo que possvel
logo que puder
logotipo
loja de departamentos
lote
lote econmico
ltda. - limitada
lucrativo
lucro
lucro antes do imposto de renda
lucro bruto
lucro departamental
lucro em atividades secundrias
lucro em transaes entre departamentos da
mesma
empresa
lucro entre
empresas do mesmo grupo
lucro escritural
lucro estimado, lucro previsto
lucro futuro, descontado ao valor presente
lucro imprevisto
lucro inflacionrio
lucro lquido
lucro lquido por ao
lucro marginal
lucro monetrio
lucro na converso
lucro no-operacional
lucro no-realizado
lucro no papel
lucro operacional, lucro das operaes
lucro operacional, prejuzo operacional
lucro ou prejuzo no-reconhecido (nocontabilizado)
lucro por ao
lucro presumido
lucro projetado
lucro real
massa falida
materais para manuteno
materiais consumveis
material
material de consumo
material de embalagem
material de escritrio
material direto
material indireto
matria-prima
matriz
maturidade
mau funcionamento
mau pagador
maximizao
maximizao de rentabilidade, maximizao
de
lucratividade
mximo
mecnica
mecanismo
mdia aritmtrica
mdia geomtrica
mdia mvel
mdia ponderada
mdia proporcional
mdia simples
mdia; mdio
mediante um lucro
mediato (s); mediar (v)
medio da inflao
medio, mensurao
medida
medida de uma jarda
Medida Provisria - MP
mdio prazo
meio circulante
meio de pagamento
meio empresarial
meio expediente
meios
meios de informao
meios de pagamento
melhor compra
melhor do conhecimento e crena
melhoramento
melhoramentos em terrenos
membro
membro de uma organizao
memorando de controle interno
memorando, memorandos
menor rigor na concesso de crdito
menos
mensagem, misso
mensalo
mensalidade, prestao mensal
mensalista
mentor
menu de opes
mercado
bankrupt estate
maintenance materials
consumable stores
material
consumption materials
packing material
office supplies
direct material
indirect material
raw material
head office, home office, main office;
headquarters;
expiration date,matrix
maturity date
malfunction
delinquent
maximization
profit maximization
maximum
mechanics
mechanism
arithmetic mean
geometric mean
moving average
weighted average
proportional mean
simple average
average; mean
at a profit
mediate (n) (v)
measurement of inflation
measurement
measure, degree
yardstick
Provisional Measure - MP
medium term
money supply, circulating medium
medium of exchange
business community
half-time; part-time
ways and means
mass media
means of payment
best buy
best of knowledge and belief
improvement, betterment
land improvement
member
fellow member
internal control memorandum
memorandum, memoranda
loosening of credit
minus
errand, mission
optional monthly income tax - individuals
monthly installment
salary earner
mastermind
cafeteria menu
market, mart
mercado aberto
mercado acionrio, mercado de aes
mercado de balco
mercado de capitais
mercado de dinheiro
mercado de eurodlares
mercado de nvel mdio
mercado de opes
mercado de operaes de hedge
mercado de trabalho
Mercado do Cone Sul - MERCOSUL
mercado dominado por vendedores
mercado externo
mercado extra-oficial
mercado financeiro
mercado financeiro de futuros
mercado fracionrio
mercado interbancrio de colocaes
mercado interno local
mercado livre
mercado livre e aberto
mercado negro
mercado paralelo
mercado primrio
mercado secundrio
mercadoria depositada em armazns
alfandegados
mercadorias
mercadorias e moedas disponveis para
entrega
imediata
mercadorias
em trnsito
mesa de operaes (negociaes)
mesa-redonda
meta
metais preciosos
mtodo composto
mtodo da soma dos anos de vida til
mtodo da soma dos dgitos (depreciao)
mtodo de avaliao de benefcios
projetados
(penses)de benefcios
mtodo
de avaliao
provisionados
(penses)
mtodo de calcular
taxas (de moedas)
cruzadas
mtodo de caminho crtico - CPM
mtodo de compra
mtodo de contabilidade
mtodo de contabilizao de contratos
concludos
mtodo de contrato concludo
mtodo de custeio por absoro total
mtodo de custo
mtodo de custo atuarial
mtodo de custo padro
mtodo de depreciao linear, mtodo de
depreciao
em linha reta
mtodo de eliminao
e/ou tratamento de
lixo
mtodo de equivalncia patrimonial
mtodo de estoque bsico
mtodo de fuso de interesses
mtodo de liquidao (da empresa)
mtodo de obteno de recursos financeiros
mtodo de percentagem completada
mtodo de recuperao de custo
mtodo de rentabilidade
open market
stock market
over-the-counter market
capital market
money market
eurodollar market
middle market
options market
hedge operations market
labor market
South Cone Market - Mercosur
sellers' market
foreign market
non-official market
money market, financial market
financial futures
odd lot market
interbank placement market
home market, domestic market
free market
free and open market
black market
parallel market
primary market
secondary market
bonded goods
goods, merchandise, commodities
spot
goods in transit
dealing room, trading desk
round table
goal, target, aim
bullion
compounding method
sum of the years' digits method (of depreciation)
sum-of-the-digits method (depreciation)
projected benefit valuation method (pensions)
accrued benefit valuation method (pensions)
chain rate calculation method
Critical Path Method - CPM
purchase method
accounting method
completed contract method of accounting
completed contract method
full absorption cost method
cost method
actuarial cost method
standard cost method
straight-line method of depreciation
waste management
equity method (of accounting)
base-stock method
pooling of interests method
shut-down basis
financial funding method
percentage-of-completion method
cost recovery method
earnings method
funding method
declining balance method (of depreciation),
diminishing
methodologybalance method (of depreciation)
microeconomics
microfilm (n) (v)
media
mileage
ore (iron, etc.)
Ministry of Agriculture
Ministry of Culture
Ministry of Defense
Finance Ministry
Ministry of Finance
Ministry of Social Security
Ministry of Foreign Affairs
ministry of development, industry and trade
Ministry of the Environment
Ministry of Planning
Ministry of Labor
Home Office (UK)
education minister
finance minister
justice minister
health minister
planning minister
mock-up; draft
exposure draft
trade mission
economic mission
blend
motion
fashion, model
embossed
modeling
model, pattern
moderate
moderator
modern
alteration
modify
blocked currency
circulating medium, money supply
convertible currency
legal tender
foreign currency
constant currency
reporting currency
hard currency
functional currency
local currency
local currency
non-convertible currency
base currency
pattern
monetary
monetarist
monitor
monopoly
montante
montante lquido nos livros contbeis
montante recupervel
moratria
mostrurio
motivo
mveis e utenslios
mudana
mudana de posio
mudana de princpio contbil
mudar
multa (s); multar (v)
multinacional
multiplicar
municpio
mutuante
muturio
mtuo de ouro
na mdia
nacionalismo
nacionalizao
no cumprimento, no observncia
no includo no balano patrimonial
no-adequado
no-ambguo
no-amortizado
no-aplicvel
no-apropriado
no-assinado
no-atendido
no-auditado
no-autorizado
no-cobrado
no-comprovado
no-confirmado
no-despendido
no-distribudo
no-dividido
no-divulgado
no-econmico
no-emitido
no-escrito
no-especificado
no-extinto
no-financiado
no-garantido
no-identificvel
no-incorporado
no-linear
no-liquidado
no-lucrativo
no-melhorado
no-monetrio
no-mudado
no-ocupado
no-oficial
no-onerado
no-operacional
amount
net carrying amount
recoverable amount
moratorium
showcase
ground, reason
furniture and fixtures
change
turnaround
accounting change
change
fine (n) (v)
multinational (company)
multiply
county
lender
borrower
gold loan contracts
on an average
nationalism
nationalization
failure to follow, failure to comply with
off balance sheet
unfit
unambiguos
unamortized
not applicable
unappropriated
unsigned
unattended
unaudited
unauthorized
uncollected
unwarranted
unconfirmed
unexpended
unallocated, unappropriated, undistributed
undivided
undisclosed
uneconomic
unissued
unwritten
unspecified
unextinguished
unfunded
unsecured
unidentifiable
unincorporated
nonlinear
unsettled
unprofitable
unimproved
non-monetary
unchanged
unoccupied
unofficial
unencumbered
non-operative
tax avoidance
unpaid
not applicable
unscheduled
unprovided
unearned, unrealized
unclaimed
non-recurring
unregulated
unprofitable
non-redeemable
unanswered
uninsured
non-unionized
unsolicited
unfinished
unused
unmatured, not yet due
unsold
disclaimer of opinion
negligence
negotiation
Trading
collective bargaining
odd date trade
negotiator
businessman
negociate
business
risky business
captive business
core business
consistent business, sound business
business (to do)
niche
neglect (n) (v)
nickel
price level
acceptable quality level
level of risk
even, level, smooth
in loco
on-site
in the aggregate
appointment, nomination
nominate
Brazilian Products Nomenclature
norm
accounting standard
auditing standard
Brazilian Accounting Standards - NBC
International Accounting Standards - IAS
reporting standards
field work standards
credit note
debit note
material return note
shipping order
incoming note
delivery note
fee note
receiving note
material transfer note
explanatory note (to financial statements)
promissory note
yield curve notes
footnotes
Central Bank Notes
National Treasury Notes
notes to the financial statements as of
news
assessment notice
judicial notice
novation
new, fresh
null and void
account number
head count
integer
random numbers
aim (n) (v)
personal effects
valuables
public works
obligation, liability
accessory obligation
full coupon bond
zero coupon bond
tax liability
interest-bearing bond
discount bond
convertible bond
endorsed bond
secured liability, guaranteed bonds
primary liability
legal liability
non-vested benefit obligation (pensions)
primary liability
indexed bond
Readjustable Federal Treasury Bond
non-callable bond
fixed rate notes
floating rate notes - FRN
National Development fund Obligations
treasury bonds, treasury bills
dua currency bonds
government obligations, government bonds
non-convertible bonds
callable bonds
swaptions
commodity-linked bonds
mandatory
observe
inventory obsolescence
obsolete
fence, barrier, impediment
obter vantagem
ocasio oportuna
ocultar (fraude)
ocupao
oferta
oferta abaixo do valor justo
oferta de aes ao pblico
oferta de compra e de venda
oferta e procura
oferta em excesso
oferta privada (EUA)
oferta pblica para aquisio do controle de
uma
empresa
oficina
oficioso
oligoplio
omisso
onerar
nus
nus da prova
opo a descoberto
opo comprada (de ttulos)
opo de compra de aes (EUA)
opo de compra de ttulos
opo de venda (de papis financeiros)
opo lanada
opo negociada (em bolsa)
opo sobre futuros
opes de aes
opes de commodities
opes de moedas
opes de obrigaes
opes de swaps
opes em acordos de taxas a termo
opes negociadas particularmente
opes transacionadas em bolsa
operao
operao a termo
operao abandonada
operao casada
operao com lucro
operao com prejuzo
operao de financiamento de vendas
(vendor)
operao descontinuada
operao em andamento
operao tartaruga
operacional
operaes em trnsito
operaes reunidas, operaes combinadas
operador
operador de mquina
oportunidade de negcios
oramento
oramento central
oramento de capital
oramento de despesas
oramento de honorrios
oramento de horas
oramento equilibrado
take advantage
timing
conceal
occupancy, occupation
supply; bid; offer
underbid, low ball
public offer, offering, launching
bid and asked
demand and supply
oversupply
private offering (USA)
takeover bid
workshop
off-the-record
oligopoly
omission
encumber
encumbrance
burden of proof
naked option, uncovered option
purchased option
stock option (USA)
call option
put option
written option
traded option
futures option
equity options
commodity options
currency options
bond options
swap options
FRA options
privately-negotiated options
exchange traded options
operation
forward transaction
discontinued operation
matched book agreement
in the black, profitable operation
in the red, unprofitalbe operation
sales financing operation (vendor)
discontinued operation
ongoing operation
labor slowdown
operating
transit operations
combined operations
operator
machine operator
business opportunity
budget
master budget
capital budget
expense budget
fee estimante
time budget
balanced budget
oramento flexvel
oramento funcional
oramento operacional
oramento ultrapassado (de gastos, de
tempo,
etc.)
oramento
varivel
ordem
ordem de pagamento
ordem de produo
ordem de servio
Ordem dos Advogados do Brasil - OAB
ordem permanente
ordenado
ordenado de horistas
ordens de saque negociveis
Ordinria ao Portador (ao) - OP
organizao
Organizao das Naes Unidas - ONU
Organizao dos Pases Exportadores de
Petrleo
- OPEP
Organizao
e Mtodos - O&M
Organizao No-Governamental - ONG
organizao sem fins lucrativos
organograma
rgo federal
rgo governamental regulamentador do
comrcio
rgos pblicos
orientao
origem e aplicao de recursos
ortodoxo
ostracismo
ouro em barras
outorgado
outorgante
outras receitas
outros ttulos quase governamentais
overgold
pacote
pacote de medidas financeiras
pacto
padro
padro de vida
padro ouro
pagador
pagamento
pagamento adiantado
pagamento antecipado
pagamento atrasado
pagamento contra entrega
pagamento de desligamento de funcionrio
pagamento de frias
pagamento em dinheiro
pagamento em espcie
pagamento inicial, sinal, entrada
pagamento parcelado, pagamento parcial
pagamento por conta
pagar
pagar (uma dvida) at o vencimento
pagar medida que recebe
pagar na medida do uso
flexible budget
performance budget
operating budget
overrun
variable budget
order
payment order
job order
service order
Brazilian Bar Association - OAB
standing order
pay, salary
wages
Negotiable Orders of Withdrawal - NOW
Common Bearer Stock (USA), Common Bearer
Share
(UK)
organization
United Nations Organization - UNO
Organization of Petroleum Exporting Countries OPEC
Organization and Methods - O&M
Non-Governmental Organization
nonprofit organization
organization chart
federal agency, government agency
board of trade
public agencies
guideline, guidance, advice
changes in financial position, changes in source
and
application of funds
orthodox
ostracism; limbo
bar gold
grantee
grantor
other income
other quasi-governmental securities
overgold
package
financial package
pact
standard, pattern
standard of living
gold standard
payer
payment
advance payment
prepayment, payment in advance
late payment
Cash On Delivery - COD
severance pay
vacation pay (USA); holiday pay (UK)
for cash
payment in kind
down payment
progress payment
payment on account
pay out
honor
pay as you earn
pay as you go
participao majoritria
participao minoritria
participao no mercado
participao nos lucros
participaes em lucros operacionais de
retrocesses
e consrcios
participante (penso)
partida
partida dobrada
partida simples
passvel de prestar contas
passivo
passivo a longo prazo
passivo circulante
passivo contingente
passivo de imposto diferido
passivo diferido
passivo financeiro
passivo fiscal
passivo monetrio
passivo no circulante
passivo no garantido, passivo a descoberto
passivo oculto
passivo para limpeza de lixo, detritos, etc.
passivo provisionado
passivos com incidncia de juros
passivos no contabilizados, passivos no
registrados
pasta (para portar papis, etc.)
pasta de planejamento
pasta permanente
patente
patro
patrimnio
patrimnio lquido
patrimnio lquido dos acionistas
patrimnio lquido dos quotistas, patrimnio
lquido
dos cotistas
patrocianador
pausa
peas
peas de reposio
pedgio
pedido
pedido de compra
pedido de indenizao
pedidos acumulados no atendidos
pedidos em carteira
pedidos sob medida (produo)
pedir demisso
pegar
pegar ou largar
pela lei
pelo valor de mercado
pelo valor nominal
pendncias
penetrao no mercado
penho (s); penhorar (v)
penhora
penhora de bens em garantia
penso vitalcia (penses)
pequeno investidor
per capita
percentagem
percentual de participao
perda de cmbio
perda de capital
perda extraordinria, prejuzo extraordinrio
perda mxima possvel
perda mxima provvel
perda na transao de converso de moeda
perda total
perdo de dvida
perdo por descumprimento de clusula de
contrato
emprstimo
perdas e de
danos
perdas substanciais
perder um prazo fatal
perecvel
perfeito
perfil alto
perfil baixo
perfil da empresa
perfil do consumidor
percia
perodo
perodo contbil, exerccio contbil, exerccio
social
perodo de carncia
perodo de execuo
perodo de expanso
perodo de garantia
perodo de mais movimento, perodo de pico
perodo de prescrio
perodo de retorno de um investimento
perodo de risco no decorrido, perodo de
risco
node
expirado
perodo
transio
perodo intermedirio, perodo intercalar
perodo oramentrio
perodo-base
perito
permisso de importao
permutar
perspectiva do lucro
perspectiva, panorama
perspectivas de crescimento
pervasive
pessoa jurdica
pessoal operacional
PIS/PASEP
plano de contas
plano de sade
plano dentrio
plena capacidade
poder de compra, poder aquisitivo
poder executivo
poder judicirio
poder legislativo
poltica contbil
poltica de contrao
poltica de dividendos
small investor
per capita
percentage
ownership percentage; percentage holding
exchange loss
capital loss
extraordinary loss
maximum possible loss
maximum probable loss
exchange loss
total loss
waiver of debt, forgiveness of debt
default waiver on loan agreement
loss and damage
heavy losses
miss a deadline
perishable
perfect, flawless
high profile
low profile
company profile
customer profile
expertise
period
accounting period, fiscal period
grace period
time frame
expansion period
warranty period
peak period
prescription period, statute of limitations
pay-back period
unexpired risk period
transitional period
interim period
budget period
base period (company tax year)
expert
importation permit
commute
profit outlook
outlook
growth prospects
generalizado
legal entity
operating personnel
Social Integration Program
chart of accounts
medical-hospital coverage
dental coverage
at full capacity
purchasing power
executive (power, branch)
judiciary (power, branch)
legislative (power, branch)
accounting policy
contractionary policy
dividend policy
price-stabilization policy
investment policy
pricing policy
tight credit policy
private insurance policy
sales policy
financial policy
fiscal policy
monetary policy
bridge crane
basis point
break-even point
equalization point
point of order
yardstick
reorder point
turning point
outlet, point of sale
full stop
percentage point
checkpoints
audit highlights
pool or syndicate
population (statistics)
percent
on behalf of
for own account
enforce
by rail
hereby
by truck
by plane, by air
by rail
by sea
by truck
door to door
bearer
policybearer; policyowner
spokesman
janitor
position, rank, status, standing
square (flat) position
short position
long position
bank liquidity position
naked position
open position
unmatched position in currencies
closed position (financial market)
financial position
key position
overnight positions
ownership, possession
holdings
ways and means
possible audit procedures
ex-factory
ex-dock
posto no armazm
potencial
potencial de desenvolvimento
potencial de mercado
poupana
prateleira
prtica aceita
prtica comercial
prtica contbil
prtica usual
praticar
prticas protecionistas
prticas restritivas
prazo de arrendamento
prazo de carncia
prazo de durao
prazo de graa
prazo de prescrio
prazo de tolerncia
prazo do seguro pago ou aumentado
prazo fixo
prazo mdio
pr-aquisio
preciso
preo
preo (taxa) padro
preo vista
preo administrado
preo ao consumidor
preo atual
preo bsico
preo chamariz
preo competitivo
preo de compra
preo de compra e de venda (EUA)
preo de cotao
preo de custo
preo de exerccio de opo
preo de fechamento
preo de fornecimento
preo de lista
preo de mercado
preo de oferta
preo de realizao (de exerccio) de opo
preo de resgate
preo de sustentao
preo de transferncia
preo de venda
preo de venda
preo em rpida elevao
preo futuro
preo justo
preo mximo, preo-teto
preo mdio de mercado
preo mdio unitrio
preo na entrega (preo incluindo
transporte,
seguro, frete, etc.)
preo pretendido
preo-base
ex-warehouse
potential
development potential
market potential
savings
shelf
accepted practice
business practice
accounting practice
common practice
exercise
protective practices
restrictive practices
lease term
qualifying period for benefits
duration
grace period
statute of limitations
tolerance period
paid-up or extended term
fixed term
average term
preacquisition
definite
price-stabilization policy
standard price (rate)
cash price
administered price
consumer's price
current price
basic price
charm price, attractive pricing
competitive price
purchase price
bid and ask price (USA)
bid price
cost price
strike price
closing price
supply price
list price
market price
offer price
exercise price
redemption price
price support
transfer price
sale price, selling price
asking price
escalating price
future price
fair price
ceiling price, price ceiling
mid-market price
average unit price
delivered price
target price
basis price
preo-limite
preos congelados
preos crescentes
preos de mercado
preclio (penses)
pr-datar
predio
predileo
prefeito
preferncia na liquidao
preferncia na subscrio de aes
Preferencial ao Portador (ao) - PP
Preferencial Nominativa (ao) - PN
prego da bolsa de valores
prejuzo entre empresas do mesmo grupo
prejuzo fiscal
prejuzo fiscal a compensar
prejuzo inflacionrio
prejuzo lquido
prejuzo monetrio
prejuzo na converso
prejuzo no segurado
prejuzo operacional
prejuzo operacional lquido
prejuzo segurado
prejuzo vegetativo
prejuzo, perda
prejuzos diretos
prejuzos indiretos
prejuzos ou crditos fiscais utilizados para
compensar
lucros de exerccios passados
prmio
prmio de resgate
prmio de resseguro no ganho, prmio de
resseguro
auferido
prmio de no
seguro
prmio em prestaes
prmio estatstico
prmio ganho, prmio auferido
prmio lquido
prmio mdio por unidade
prmio mnimo
prmio mtuo
prmio nivelado
prmio per capita
prmio nico
prmios brutos emitidos
prmios cancelados
prmios cedidos
prmios de co-seguros cedidos
prmios de resseguros cedidos
prmios emitidos
prmios emitidos a receber
prmios ganhos, prmios auferidos
prmios lquidos auferidos
prmios no auferidos, prmios no ganhos
prmios no pagos
prmios recebidos
prmios restitudos
prmios retidos
net price
frozen prices
rising prices
call prices, market prices
annuity (pension)
predate, backdate
prediction
favor
mayor
preference on liquidation
stock subscription rights (USA), share subscription
rights
(UK)
Preferred
Bearer Stock (USA), Share Preferred
Bearer (UK)Preferred Stock (USA), Share
Nominative
Nominative
Preferred
(UK)
floor of stock
exchange
intercompany loss
tax loss
tax loss carryforward
inflation loss
net loss
monetary loss
translation loss
uninsured loss
operating loss
net operating loss
insured loss
holding loss
loss
direct losses
indirect losses
tax loss carryback
premium
call premium
unearned reinsurance premium
insurance premium
premium paid in installments
statistical premium
earned premium
net premium
average premium per unit
minimum premium
mutual premium
level premium
per capita premium variation
single premium
gross premiums issued, gross premiums written
premiums cancelled
premiums ceded
coinsurance premiums ceded
reinsurance premiums ceded
premiums issued
issued premiums receivable, written premiums
receivable
earned premiums
net earned premiums
unearned premiums
unpaid premiums
premiums received
reimbursed premiums
retained premiums
processo de planejamento
processo falimentar
processo judicial
procrastinar
procura
procura crescente
procurao
procurador
procurador constitudo
produo
produo antieconmica
produo em cadeia
produo em linha
produo em massa
produo inicial no sujeita a faturamento
produo intensiva
produo-piloto
produtividade do capital
produto
produto bsico, produto primrio
produto de um processo
produto de uma atividade
produto final
Produto Interno Bruto - PIB
produto lquido apurado em transao
produto lquido de uma transao de venda
Produto Nacional Bruto - PNB
produto primrio
produto secundrio, produto derivado
produto semi-acabado
produtos acabados
produtos em processo
produtos em trnsito
produzir
proficincia
profisso liberal
profissional liberal
profissional que busca executivos para seus
clientes
profundidade
programa
Programa de Alimentao do Trabalhador PAT
Programa de Assistncia ao Trabalhador
Rural
- PRORURAL
programa
de auditoria
Programa de Estmulo Reestruturao e ao
Fortalecimento
do Sistema Financeiro
programa de execuo
Nacional - de
PROER
Programa
Financiamento s Exportaes PROEX
Programa de Financiamento e Participao
de Insumos
- FIBASE
Programa
deBsicos
Fomento
Competitividade
Industrial de
- PFCI
Programa
Formao do Patrimnio do
Servidor
- PASEP
ProgramaPblico
de Garantia
de Atividade
Agropecuria
- PROAGROSocial - PIS
Programa de Integrao
Programa de Interao Nacional - PIN
programa de manuteno
programa de produo
Programa de Redistribuio de Terra e de
Estmulo Nacional
Agroindstria
do Norte
e Nordeste
Programa
de Apoio
Cultura
(Lei
-Programa
PROTERRA
Rouanet)
-Nacional
PRONACde Desestatizao - PND
Programa Nacional do lcool - PROLCOOL
planning process
bankruptcy proceedings
law suit, legal action
procrastinate
search
rising demand
power of attorney, proxy
solicitor
attorney in fact
production; output
uneconomic production
flow production
line production
mass production
non-billable start-up production
intensive production
pilot production
capital efficiency
product; proceeds
commodity
throughput
deliverable
end product
Gross Domestic Product - GDP
net proceeds
net proceeds
Gross National Product - GNP
primary product
by-product
semi-finished product
finished goods, finished products
goods in process, work in process
goods in transit
produce
proficiency
profession
professional
head hunter
depth
program; schedule
Workers' Meal Program
Rural Workers' Assistance Program
audit program
Program for the Strengthening of the National
Financial
- PROER
operatingSystem
program
Program for Export Financing
Program for Financing and Participation of Basic
Consumption
Materials Program Industrial - PFCI
Industrial Competitivity
Public Service Employee Savings Program
Farming and Cattle-raising Guarantee Program
Employees' Profit Participation Program - PIS
National Integration Program
maintenance program
production schedule
Land Redistribution Program
National Program for Cultural Support (Rouanet
Law)
National Privatization Program
National Alcohol Program
programao
programar
projeo
projeto (s); projetar (v)
projeto de lei
projeto de mltiplas finalidades
projeto-piloto
pr-labore
promoo de pessoal
promoo de vendas
pronta-entrega
prontamente disponvel
pronto atendimento
pronunciamento
pronunciamentos contbeis
pronunciamentos tcnicos
propaganda institucional
propina
proponente
proporcionalidade
proposta
proposta
proposta de inscrio (penses)
proposta de seguro
propriedade
propriedade arrendada
propriedade conjunta
proprietrio
proprietrio locador
proprietrio nominal
prs e contras
prospecto (emisso de aes)
prosperar
prosperidade
prspero
Proteo ao Consumidor - PROCON
protesto (s); protestar (v)
protocolo
prottipo
provar
proviso
proviso caso a caso
proviso de oscilao de riscos (penses)
proviso de prmios no ganhos, proviso de
prmios
auferidos
proviso no
de riscos
decorridos
proviso matemtica
proviso para crditos de liquidao
duvidosa
proviso para depreciao
proviso para descontos
proviso para devedores duvidosos, contas
de
realizao
proviso
para duvidosa
devedores incobrveis
proviso para frias
proviso para imposto de renda
proviso para investigao sobre
necessidade
reparao
estudos
de
proviso parade
passivos
do e
meio
ambiente
viabilidade
proviso para perda
proviso para prejuzos com crditos,
proviso para prejuzos
com
emprstimos
restaurao
futura
de
programming
program; schedule
projection
project; design (n) (v)
draft law
multipurpose project
pilot project
Latin word used for compensation for services
rendered,
promotion but normally applied to management
fees
sales promotion
prompt delivery
readily available
responsiveness
pronouncement
accounting pronouncements
technical pronouncements
institutional advertising
kickback, tip, gratuity
applicant
proportional reinsurance
proposal; tender; quote
application
application for the plan (pension)
application for insurance
property
leasehold property
joint ownership
owner, proprietary
owner lessor; landlord
nominal owner
pros and cons
prospectus (stock issue)
prosper
wealth
well-to-do
Consumer Protection Agency - PROCON
protest (n) (v)
enrollment
prototype
prove
provision; accrual
case basis provision, cash basis reserve
provision for risk oscillation, reserve for risk
oscillation
(pension)
provision for
unearned premiums
provision for expired risks, reserve for expired
risks
mathematical provision, mathematical reserve
allowance for possible loan losses
depreciation provision, depreciation reserve
provision for discounts
allowance for doubtful accounts
bad debt provision
accrued vacation pay
income tax provision, provision for income tax
accrual for remedial investigation and feasibility
studies
environmental liability accrual
provision for loss; loss accrual
allowance for loan losses
accrual for future site restoration
personal lines
property, casualty
jot down; draft
flat
trace, track, monitor
erasure
apportion, prorate
apportionment
ledger
cost ledger
general ledger
company name, corporate name
auxiliary ledger, subsidiary ledger
trial ledger
reopen (accounting books)
readjustment
actual
Brazilian Real, Brazilian Reais
point out, highlight, emphasize
relief; highlight
realization
underrealization
accomplish
reallocate
re-presentation
reassure
resume (payments, etc.)
revalue
recover
buy-down
tow
recompute
transferee
receipt
delayed collections
revenue, income
earned income
Federal Revenue Service
net services revenue
inplacement
ordinary appeal
redistribute
decrease, reduction
capital reduction
cost saving, cost reduction, cost cutting
tax abatement
staff reduction
downsizing
write down
undercut, price reduction
redundancy
phase out
repay
reimbursement, refund
tax refund, tax rebate
reissue
reengineering
reengineering
reescalonamento da dvida
reestruturao acionria
reestruturao de dvida problemtica
reestruturao societria
refazer o trabalho
referncia cruzada
referncias do emprego anterior
referncias pessoais
refinanciamento
reflexos na contabilidade (registro e
divulgao)
de assuntos do meio ambiente
reflorestamento
reforar
reforma econmica
reformulao de demonstraes financeiras
refgio, abrigo, paraso fiscal
refugo
regime de caixa
regime de competncia
regime financeiro de capitalizao (penses)
registrador de tempo (de trabalho)
registrar
registrar contabilmente
registrar-se
registro
registro civil de pessoas jurdicas
registro de aes
registro de caixa
registro de contas a pagar
registro de corretores de seguros
registro de estoques
Registro de Exportao - RE
registro de faturas
registro de imveis
registro de tempo de mquina
registro de ttulos e documentos
registro de trabalho efetuado
registro de vendas
registro geral de aplices
registros auxiliares contabilidade
registros auxiliares do ativo imobilizado
registros e documentos contbeis
registros informais, registros paralelos
registros permanentes
registros permanentes de estoques
regra
reguladores externos
regulamentao
regulamentao sobre capital realizado
Regulamento do ICMS - RICMS
regulamentos fiscais
reinstalar
reintegrao ao emprego
reintegrar
reintegrar na posse
reinvestimento de lucros e reservas
Relao Annual de Informaes e Salrios
(Empregados)
- RAIS
relao custo-volume-lucro
relao de capital-trabalho
debt rescheduling
shareholding restructuring services
troubled debt restructuring
corporate restructuring services
rework
cross reference
former employment references
personal references
refinancing
environmental accounting
reforestation
reinforce
economic reform
restatement of financial statements
tax haven, tax shelter
spoilage, waste, scrap, junk, spoilage
cash basis
accrual basis (of accounting)
reserve for future obligations (pension)
time recorder
record
account for
enroll
record, enrollment
registry of legal entities
stock register (USA), share register (UK)
cash register
voucher register
registration of insurance brokers
stock record (UK)
Export Registration
invoice register
real estate registry
machine time record
registry of deeds and documents
record of work done
sales journal
general policies register
subsidiary records, detailed records
property records
accounting records
out-of-book records
permanent records
perpetual inventory records
rule, norm
outside adjusters
regulation
regulation of capital capacity
ICMS Rules
tax regulations
reinstate
job reintegration
reinstate
repossess
reinvestment of profits and reserves
Annual Listing of Information and Salaries
(Employees)
cost-volume-profit relationship
capital-labor ratio
relao de compras
relao de custo-benefcio
relao de preo-desempenho
relacionamento
relaes comerciais
relaes externas
relaes humanas
relaes industriais
relaes interpessoais
relaes pblicas
relaes trabalhistas
relatar
relatrio
relatrio anual
relatrio da diretoria
relatrio das operaes
relatrio de auditor independente
relatrio de auditores
relatrio de caixa
relatrio de compilao
relatrio de crdito
relatrio de custeio
relatrio de desempenho ambiental
relatrio de excees, relatrio de erros
relatrio de operaes da administrao
relatrio em forma curta
relatrio em forma longa
relatrio financeiro
relatrio intercalar
relatrio sucinto de estimativas de
resultados
relatrios financeiros, relatrios contbeis
relatrios gerenciais
relatrios para fins especiais
relevncia, relevante
remanejamento
remarcao para mais
remarcao para menos
remensurao
remessa
remessa de lucros
remessa futura
remoto
remover
remunerao
remunerao a empregados
remunerao do executivo
remunerao por assistncia tcnica
remunerao por servios prestados
renda
renda (penses)
renda ajustvel
renda bruta
renda disponvel
renda lquida
renda nacional
renda per capita
renda pessoal
renda proveniente de investimentos
shopping list
cost-benefit ratio
price-performance ratio
relationship
business relations
external relations
human relations
industrial relations
interpersonal relations
public relations
labor relations
describe
report
annual report
directors' report
operating statement
report of independent accountant; auditor's report
auditors' report
cahs statement
compilation report
credit report
cost statement
environmental performance report
exception report
management operations report
short-form report
long-form report
financial report
interim report
flash reports
financial reporting
management reports
special purpose reports
materiality, material
relocation
mark up
mark down
remeasurement
remittance
profit remittance
future remittance
remote
remove
remuneration
compensation to employees
executive compensation
technical assistance fees
compensation for services rendered
income
monthly payments to the plan (pension)
adjustable income
gross income
disposable income
net income
national income
income per head
personal income
investment income
renda tributvel
renda varivel
rendas a apropriar (em bancos)
render
render juros
rendimento
rendimento lquido
rendimentos e desembolsos
renegociao
renomado
renovao
rentabilidade
rentabilidade sobre o patrimnio
rentabilidade, lucratividade
renumerao
renunciar
reorganizao
reorganizao empresarial
repactuao
reparao ou reposio
reparos e manuteno
repasse de emprstimo
repatriamento de capital
rplica
repor
reposio
repouso semanal remunerado
represlia
representao dos trabalhadores
representaes
representante
representante sindical
reprogramar
requerente
requerido
requerimento
requisio
requisio de compra
requisio de material
rescindir
resciso
resciso de contrato
reserva
reserva de capital
reserva de incentivo fiscal
reserva de lucros a realizar
reserva de reavaliao
reserva de serguros vencidos
reserva de sinistros a liquidar
reserva de sinistros avisados a liquidar
reserva ecolgica
reserva estatutria
reserva geral
reserva legal
reserva livre
reserva matemtica
reserva matemtica de benefcios concedidos
(penses)
reserva matemtica global
taxable income
variable income
unearned discount (in banks)
yield
bear interest
yield, throughput
net yield
income and spendings
renegotiation
well known
renewal
profitability
return o equity
rentability
renumbering, renumeration
resign
reorganization
corporate reorganization
repricing
repair or replacement
repairs and maintenance
onlending
capital repatriation
reply
replace
replacement
remunerated weekly rest
retaliation
workers' representation
representantions
representative
shop steward
reschedule
claimant
defendant
petition, requirement
requisition
purchase requisition
material requisition
rescind
rescission
rescission of contract, annulment of contract
reserve
capital reserve
fiscal incentive reserve
realizable profits reserve
revaluation reserve
reserve for expired insurance
reserve for unsettled claims
reserve for unsettled claims
ecological reserve
reserve required by the company's statutes
general reserve
statutory reserve
free reserve
mathematical reserve
reserve for the payment of coverages (pension)
global mathematical reserve
restries a importaes
restries comerciais
resultado
resultado de exerccios futuros
resultado lquido
resultado operacional
resumo
resumo de distribuio da folha de
pagamento
resumo dos estoques
retaliao
reteno
reteno de comisses sobre prmios de
seguros
retenovultosos
de prmios e provises tcnicas
reteno de risco
retenes para riscos
retenes por perdas futuras
retificar
retirada
retirada do trabalho, renncia ao trabalho
retiradas em dinheiro ou mercadoria
retiradas pessoais
retomar
retorno
retorno baixo
retorno esperado
retorno resultante de investimento,
economia
resultante
de investimento
retorno sem
risco
retorno sobre ativos do plano (penses)
retorno sobre o investimento
retrabalho ao final
retrocedente
retrocesso
retrocessionrio
ru
reunio
revelaes
revenda
revendedor
revender
reviso
reviso analtica
reviso de controle de qualidade
reviso de crdito
reviso final do trabalho
reviso inicial
reviso limitada
reviso pela administrao
reviso por entrevista
reviso sumria
reviso trimestral
revogao (s); revogar (v)
revogao de beneficirio
revogar
revogvel
risco
risco administrativo
risco admissvel
risco cambial
import restrictions
trade restrictions
income; results; outcome
deferred income
net income
operating income
rsum, summary
payroll summary
inventory summary
retaliation
retention
commissions retained on significant operations
retention of premiums and technical reserves
risk retention
retentions for risk
retentions against possible losses
rectify
withdrawal, drawing
withdrawal from the engagement
drawings
presonal drawings
resume (payments, etc.)
return
low return
expected return
pay back
risk-free return
return on plan assets (pension)
Return On Investment - ROI
back-end rework
retrocedent
retrocession
retrocessionnaire
defendant
meeting
findings
resale
dealership
resell
review
analytical review
quality control review
credit review
back-end review
front-end review
limited review
management review
review by interview
desk review
quarterly review
repeal (n) (v)
removal of beneficiary
revoke
revocable
risk
management risk
allowable risk
exchange risk
risco catastrfico
risco coberto por seguro
risco comercial
risco de aceitao incorreta
risco de amostragem
risco de auditoria
risco de base ou de correlao
risco de benfeitorias
risco de controle
risco de convexidade (ou gama)
risco de crdito
risco de decadncia (ou teta)
risco de deteco
risco de garantia
risco de investimento e de provimento de
recursos
risco de liquidao
risco de mensurao de crdito
risco de mercado
risco de preo absoluto ou de taxa (ou delta)
risco de rejeio incorreta
risco de soberania
risco de subavaliao de confiana
risco de superavaliao da confiana
risco de taxa de desconto (ou ro)
risco de vendaval
risco de volatibilidade (ou vega)
risco direto
risco expirado
risco fora do padro
risco impossvel
risco indireto
risco legal
risco limitado
risco no coberto por seguro
risco operacional
risco profissional
risco profissional
riscos contratados
riscos de petrleo
riscos de viagens
riscos decorridos
riscos diversos
riscos inerentes
riscos internacionais
riscos no decorridos
riscos no expirados
riscos nucleares
riscos relacionados com controles
robtica
rodada
rodzio
rolagem (dvida)
romaneio de embarque
rotao de nfase
rotatividade de estoques, rotao de
estoques
rotatividade de mo-de-obra
rotatividade do estoque de matrias-primas
rotatividade do estoque de produtos
catastrophic risk
insured risk
commercial risk
risk of incorrect acceptance
sampling risk
audit risk
basis or correlation risk
improvements coverage
control risk
convexity (or gamma) risk
credit risk
time decay (or theta) risk
detection risk
collateral risk
investing and funding risk
settlement risk
credit measurement risk
market risk
absolute price or rate (or delta) risk
risk of incorrect rejection
sovereign risk
risk of under reliance
risk of over reliance
discount rate (or rho) risk
windstorm hazard risk
volatility (or vega) risk
direct risk
expired risk
substandard risk
impossible risk
indirect risk
legal risk
limited risk
uninsured risk
operational risk
professional exposure risk
professional risk
risks underwritten
oil risks
travel insurance risks
incurred risks
sundry risks
inherent risks
cross-border risks
unincurred risks
unexpired risks
nuclear risks
controle risks
robotics
round
rotation
roll-over
dispatch note; manifest
rotation of emphasis
inventory turnover
labor turnover
turnover of raw material inventory
turnover of finished goods inventory
sade
sade ocupacional
seo/secional
Secretaria da Administrao Federal - SAF
Secretaria da Cincia e Tecnologia - SCT
Secretaria da Cultura da Presidncia da
Repblica
SEC
Secretaria -do
Comrcio Exterior - SCE
Secretaria do Desempenho Regional - SDR
Secretaria do Direito Econmico - SDE
Secretaria do Planejamento - SEPLAN
Secretaria Especial de Controle das Estatais SEST
Secretaria Especial do Meio Ambiente - SEMA
Secretaria Nacional da Economia - SNE
Secretaria Nacional de Defesa Econmica SNDE
Secretrio da Fazenda Nacional - SFN
securitizao
securitizao de recebveis
sede (de empresa)
sediado em x; sediar
segmentao de mercado
segmento da indstria, segmento do setor de
atividades
segmento do negcio
segregao de funes
segregao parcial de sociedade
seguindo a curva de rendimento
seguir o curso de uma transao
segunda mo
segundos seguros
segurado
segurador(a)
seguradora
seguradora cativa
seguradora lder
segurados
segurana
segurana negativa
segurana razovel
segurar
seguro
seguro a prazo curto
seguro a termo fixo
seguro ajustvel
seguro coletivo
seguro coletivo de acidentes pessoais
seguro com pagamentos mensais do prmio
seguro com participao nos lucros
seguro compreensivo patrimonial
seguro comum
seguro contra acidentes
seguro contra acidentes (bens desabamento,
incndio, etc.)
seguro contra acidentes
pessoais
seguro contra alagamento
seguro contra danos de "sprinklers"
seguro contra incndio
seguro contra roubo
seguro da privao do uso e gozo
seguro de acidentes do trabalho
seguro de anuidade
health
occupational health
section/sectional
Federal Administration Secretariat
Science and Technology Secretariat
Presidents' Cultural Secretariat
Foreign Trade Secretariat
Regional Development Secretariat
Economic Law Department
Planning Secretariat
Special Secretariat for Control of State-Owned
Companies
Special Environment Secretariat
National Economy Secretariat
National Economic Defense Department
National Finance Secretary
securitization
securitized receivables
head office, home office, headquarters
x-based
market segmentation
industry segment
business segment
segregation of duties
spin-off
riding the yield curve
trace
secondhand
second insurance (same as first but different
insurer)
insured
insurer; holder
insurance company
captive insurance company
lead insurer
policyholders; policyowners
assurance
negative assurance
reasonable assurance
underwrite
insurance
short-term insurance
fixed-term insurance
adjustable insurance
collective coverage
collective personal accident insurance
insurance with monthly premium payments
participating insurance
comprehensive property insurance
ordinary insurance
casualty insurance, accident insurance
hazard insurance
personal accident insurance
flooding insurance
sprinkler damage insurance
fire insurance
burglary insurance
use & occupancy insurance
workers' compensation insurance
annuity insurance
seguro de automveis
seguro de benfeitorias
seguro de carga
seguro de cascos
seguro de coliso
seguro de crdito exportao
seguro de crdito hipotecrio
seguro de crdito imobilirio
seguro de danos
seguro de danos pessoais
seguro de desmoronamento
seguro de despesas mdicas
seguro de embarcaes
seguro de Estado
seguro de fidelidade
seguro de furto
seguro de incapacidade
seguro de indenizao a trabalhador
seguro de indenizao profissional
seguro de internao hospitalar
seguro de invalidez
seguro de lucros cessantes
seguro de lucros cessantes e de despesas
gerais
seguro de multirrisco
seguro de navegao fluvial
seguro de paralisao dos negcios
seguro de perigo especfico
seguro de pessoas
seguro de renda
seguro de responsabilidade civil
seguro de responsabilidade empresarial
seguro de responsabilidade pessoal
seguro de responsabilidade por erros ou
omisses
seguro de responsabilidade profissional
seguro de risco finito
seguro de riscos em locais mltiplos
seguro de roubo
seguro de sade
seguro de transporte de carga area
seguro de transporte fluvial
seguro de vida a termo, contrato de vida a
termo (por
perodo
especfico)
seguro
de vida
a termo,
contrato de vida a
termo
perodo
seguro(por
de vida
com especfico)
rendimentos peridicos
seguro de vida comum
seguro de vida e de sade
seguro de vida em grupo
seguro de vida individual
seguro de vida inteira
seguro de vida misto
seguro de vida simples
seguro de vida universal
seguro de vidas de terceiros
seguro desemprego
seguro do caminhoneiro
seguro em grupo
seguro empresarial
seguro familiar
seguro geral
seguro global
seguro habitacional
seguro martimo
seguro pago ou com o prazo aumentado
seguro plurianual
seguro residencial
seguro rural
seguro social
seguro total
seguro varejo
seguro-fidelidade
seguro-inundao
seguro-lojista
seguro-maternidade
seguros de incapacidade (cobre o montante
no coberto
pelo seguro
de acidentes
seguros
de ramos
elementares
e de do
trabalho)
responsabilidade
civil
seguros dotais
seleo
sem cupom
sem direitos
sem dividendo
sem juros
sem licena
sem valor
semanalmente
semear
semestral
semestre
semi-annual
semimensal
semiprocessado
semoventes
senado
snior de auditoria
separar
servio ao cliente
servio de compilao
Servio de Proteo ao Crdito - SPC
servio de terceiro
Servio Federal de Processamento de Dados SERPRO
Servio Nacional de Aprendizagem Comercial
- SENACNacional de Aprendizagem Industrial
Servio
- SENAI Nacional de Aprendizagem Rural Servio
SENAR
servio prestado
Servio Social da Indstria - SESI
Servio Social do Comrcio - SESC
servios correlatos
servios de administrao e guarda de
patrimnios
e outro (servios em confiana)
servios de assessoramento
servios de consultoria empresarial
servios de crdito
servios de custdia
servios de relevo em cartes (em cartes de
crdito,
exemplo)
serviospor
logsticos
servios outros que no de auditoria
servios ps-vendas
servios prestados
servios pblicos
blanket insurance
home owner insurance
marine insurance
paid-up or extended term insurance
multiannual policy
home owner insurance
rural insurance
social insurance
comprehensive insurance
retail insurance
fidelity insurance
flood insurance
retail insurance
maternity insurance
workers' compensation
property and liability insurance
endowments insurance
selection
ex-coupon
ex-rights
ex-dividend
interest free
unlicensed
worthless
weekly
sow
semiannual, twice yearly
half year, semester
semiannual, twice yearly
semimonthly, twice a month
semiprocessed
livestock
senate
audit senior
separate; set aside
customer service
compilation engagement
Credit Protection Service - SPC
third-party service
Federal Data Processing Service
National Service for Commercial Training
National Service for Industrial Training
National Service for Rural Training
service rendered
Social Service for Industry
Social Service for Trade
related services
fiduciary services
advisory services
corporate advisory services
credit facilities
custodial services
card-embossing services
extension services
non-audit services
after sales services
services rendered
public services
briefing sessions
insurance industry
services sector
industrial sector
private sector
public sector
regulated industries
professional secrecy
significant
mean
forestry
symbol
work simplification
simulation
simulator
simulate
deposit premium
minus sign, negative indication
down payment
union
trade union
labor union
trade association
synergy
unique
claim, casualty, loss, damage
incurred but not reported - IBNR
claim adjusted
unsettled loss claims
closed claims
claims incurred, losses incurred
claims settled
losses occurred
claims incurred but not reported
dial
banking system
accounting system
risk management system
internal control system
integrated cost system
marginal costing system
cost system
zero-basis budgeting
imprest system
Brazilian Central Bank Information System
management information system
reward system
Special system for settlement and custody
National Housing System - SFH
environmental management system
Integrated Foreign Trade System
integrated management system
Unified System for the Payment of Taxes and
Contributions
metric systemby Small Businesses - SIMPLES
National System for Consumer Defense
National Social Security System
settlement services
cash reserve systems
sistemas de retrocesses
situao de trabalho
situao de vencidos (a receber)
situao financeira
sobras
sobrecapitalizado
sobrecarga
sobrecarregado de trablaho
sobreestimar
sobrepreo (EUA)
sobre-seguro
sobretaxa
sociedade
sociedade (de pessoas)
sociedade afluente
sociedade annima
Sociedade Annima - S.A.
sociedade beneficente, caridade
sociedade de crdito imobilirio
sociedade de participao
sociedade de profissionais
sociedade de responsabilidade limitada
sociedade em comandita
sociedade em conta de participao
sociedade por aes
sociedades de capitalao
sociedades mtuas
sociedado comercial
societrio
scio oculto
scio ostensivo
scio principal
scio responsvel pela auditoria
solicitao de emprstimo
solicitao de patente
solicitar pagamento
slido
solvncia
soma (s) (colunas ou cifras); somar (v)
(colunas
oude
cifras)
sonegao
imposto
sorte
stop-loss
subarrendamento (s); subarrendar (v)
subavaliar
subcontratar
subdesenvolvimento
subempreiteiro
subentendido
subestimar
subfaturar
subida (s); subir (v)
sublinhar
sublocar
subordinado
suborno (n); subornar (v)
subpargrafo
subpreo (EUA)
sub-rogao
systems of retrocession
work status, job status, project status
past-due status
financial condition
scrap, garbage
overcapitalized
overload
overworked
overrate
overpricing (USA)
overinsurance
surtax
corporation, enterprise
partnership
affluent society
limited liability corporation
limited liability corporation
charity
savings and loan association (USA); building
society
holding company, investment company
professional partnership
limited liability company; limited partnership
partnership in which the managing partners have
unlimited
liability
andsome
the others
have
partnership
in which
partners
areliability
passive
limited
to subscribed
capital
corporation,
joint-stock
company
capitalization companies
mutual insurance companies
commercial partnership
corporate
hidder partner
ostensible partner
senior partner
audit partner
loan application
patent application
claim payment
solid, sound
solvency
foot, add, cast (n) (v)
tax evasion
hazard, luck
stop-loss reinsurance
sublease (n) (v)
undervalue, understate
subcontract
underdevelopment
subcontractor
implied
underestimate
underinvoice
rise (n) (v)
underline
sublet
ancillary
bribe (n) (v)
subparagraph
underpricing (USA)
subrogation
subscrever aes
subscrio (de aes)
subscritor de ttulos mobilirios
subscritor em atraso
subsidiria
subsidiria em que h participao
majoritria
subsidiria integral
subsidiria no consolidada
subsidiria no integral
subsidirias includas na consolidao,
subsidirias
consolidadas
subsdio, subveno
substncia qumica
substncia, essncia
substancial
substituio para melhor
substituio para pior
substituir
substituto do titular
subtrair
subveno de capital
subveno de custeio
subveno de investimento
sucata (s); sucatear (v)
sucesso imprevisto
sucursal
sujeito a resgate (papel/instrumento
financeiro)
sumrio
superavaliar
supervit
supervit contribudo por acionistas
supervit de um fundo
supervit disponvel para distribuio
supervit no distribudo (acumulado)
superestimar
Superintendncia da Zona Franca de Manaus
-Superintendncia
SUFRAMA
de Seguros Privados SUSEP
Superintendncia do Desenvolvimento da
Amaznia - SUDAM
Superintendncia
do Desenvolvimento da
Pesca
SUDEPE
Superintendncia do Desenvolvimento do
Centro-Oeste - SUDECO
Superintendncia
do Desenvolvimento do
Nordeste - SUDENE
Superintendncia
Nacional da Marinha
Mercante - SUNAMAM
Superintendncia
nacional de Abastecimento
e
Preos -Tribunal
SUNAB de Justia - STJ
Superior
supervisar, supervisionar
suplente
Supremo Tribunal Federal - STF
suprimentos
suprir
suspender
suspenso de contrato
swap a termo
swap bsico
swap de cmbio
swap de moeda
swap de taxa bsica
swap de taxa de juros
swaps de aes
swaps de commodities
take up equities
subscription
underwriter
defaulting subscriber
subsidiary
majority-owned subsidiary
wholly-owned subsidiary
unconsolidated subsidiary
partly owned subsidiary
consolidated subsidiaries
subsidy, grant
chemical substance
substance
substantial
upgrade
downgrade
substitute, supersede, replace
deputy
subtract
capital subsidy
cost subsidy
investment subsidy
scrap (n) (v)
fortune, uncertain, unpredictable
branch
callable
summary, rsum
overvalue
superavit
paid-in surplus
fund surplus
unrestricted surplus
surplus
overestimate
Superintendency of the Free Zone of Manaus SUFRAMA
Superintendency of Private Insurance - SUSEP
Superintendency for the Development of the
Amazon - SUDAMfor the Development of Fishing Superintendency
SUDEPE
Superintendency for the Development of the
Central - Wex - SUDECO
Superintendency
for the Development of the
NortheastSuperintendency
- SUDENE
National
of the Mercantile Marine
- SUNAMAM
National
Superintendency of Supply and Prices SUNAB
High Court of Justice
oversee, supervise
alternate
Supreme Court
supplies, consumable materials
furnish
adjourn; call off
termination of contract, suspension of contract
forward swap
basis swap
foreign exchange swap
currency swap
basis rate swap
interest rate swap
equity swaps
commodity swaps
taxa de matrcula
taxa de mercado em vigor
taxa de mortalidade
taxa de mortalidade infantil
taxa de remunerao de poupana
taxa de rendimento
taxa de retorno
taxa de retorno adequada
taxa de retorno contbil
taxa de retorno efetiva
taxa de rotatividade
taxa em vigor, taxa efetiva
taxa fixa
taxa horria
Taxa Interbancria de Londres - LIBOR
(Reino
Unido)
taxa mdia
taxa mdia composta
taxa mdia de swap
taxa mnima
taxa mltipla
taxa oficial de cmbio
taxa padro
Taxa Referencial - TR
Taxa Referencial Diria - TRD
taxa sem risco
taxa suplementar
taxa uniforme
taxao
taxas cruzadas
taxas plenas
tecido
tcnica
tcnicas de auditoria
tcnicas de reduo de custo
tecnocracia
tecnologia
tecnologia comprada, tecnologia adquirida
Tecnologia da Informao - TI
tecnologia de ponta
tecnologia do produto
telecomunicaes
Telecomunicaes Brasileiras S.A. TELEBRS
telefonista
telex enviados
telex recebidos
tempo (horas) debitvel (em trabalho
profissional)
tempo de espera
tempo de mquina
tempo de preparo
tempo de servio
tempo hbil
tempo integral
tempo ocioso
tempo padro
tempo padro (de preparo de mquina)
tempo parcial
tendncia
tendncia inflacionria
entrance fee
prevailing market rate
mortality rate
child mortality rate
savings remuneration rate
yield
rate of return
fair rate of return
accounting rate of return
effective rate of return
turnover rate
effective rate, ruling rate
flat fee (Fin); fixed rate (Seg)
hourly rate
London Interbank Offered Rate - LIBOR (UK)
middle rate
composite average rate
swap average rate
minimum rate
multiple rate
official exchange rate
standard rate
Referential Rate - TR
Daily Referential Rate - TRD
risk-free rate
supplementary rate
flat rate
assessment, levy
cross rates
full rates
fabric
technique
audit techniques
cost-saving techniques
technocracy
technology
purchased technology
Information Technology - IT
leading edge technology, state-of-the-art
product technology
telecommunications
Brazilian Telecommunications Company TELEBRS
operator
outgoing telex
incoming teles
chargeable time
lead time
machine time
set-up time
length of service
timely basis
full time
idle time; down time
standard time
standard preparation hours
part time
bias
inflationary trend
tendncias do mercado
tentativa
teor
ter xito
ter notcias de
ter recursos
terceirizao
terceirizar
terceiro (pessoa ou empresa)
terceiro responsvel
terminar
termo de responsabilidade
termos (mercado futuro) negociados
particularmente
tesouraria
tesoureiro
testa de ferro
testamenteiro
testamento
teste de aptido
teste de auditoria
teste de comprovao, teste comprobatrio,
substantivo
teste de
cumprimento, teste de aderncia,
teste de observncia
custo ou mercado
teste de dupla finalidade
teste de mercado
teste de rotina
teste em bloco
teste por critrio pessoal
testemunha
texto de exposio provisrio
textura
timbre
tino empresarial
tipo
ttulo
ttulo (nota promissria) assinado
ttulo a curto prazo
ttulo a mdio prazo
ttulo a pagar
ttulo ao portador
ttulo com garantia hipotecria
ttulo cotado em bolsa
ttulo de conta
ttulo de grande segurana (Reino Unido)
ttulo de renda fixa
ttulo governamental
ttulo mobilirio
ttulo mobilirio garantido por hipoteca
ttulo municipal (de dvida)
ttulo no cotado em bolsa
ttulo no pago
ttulo negocivel
ttulo representativo de dvida
ttulo sem cotao no mercado
ttulos a receber
ttulos com caractersticas de opes
ttulos conversveis
Ttulos da Dvida Agrria - TDA
market forces
tentative; attempt
wording
take off, be successful
hear from
afford
outsourcing
outsource
third party
liable third party
finish, adjourn
liability commitment, undertaking
privately-negotiated forwards
treasury department
treasurer
man of straw, dummy
executor
will
aptitude test
audit test
substantive test
compliance test
cost or market test
dual-purpose test
market test
routine test
block test
judgement test
witness
exposure draft
fabric
letterhead
business judgment
type
heading, title; note, security
signed note
short-term security
medium-dated security
note payable
bearer security
mortgage note
listed security, quoted security
account title, account heading, caption
gilt-edged security (UK)
fixed-income security
government security
security
mortgage bond
municipal bond
unlisted security
dishonored bill
negotiable instrument
debt security
non-marketable security
notes receivable
securities with options characteristics
convertible securities
Agricultural Debt Securities
carry down
inland transit
trouble
treaty
bilateral investment treaties
training
training and proficiency of the independent auditor
group training
on-the-job training
Court of Appeals
Auxiliary Court of Appeals
audit court
Federal Audit Court - TCU
State Audit Court
Municipal Audit Court
Supreme Court of the State - TJ
Labor Court of Appeals
Regional Federal Court of Appeals
Regional Labor Court (for collective labor
agreements)
- TRT
Superior Labor
Court - TST
assessment; taxation
progressive taxation
taxable
taxable
crew
exchange
truncate
public riots
shift
night shift
court of last resort
bottom line
last in, first out - LIFO
last trading day
unanimous
Federal Government
European Union - EU
exclusive
unit of sampling
Fiscal Incentives Unit
unit of measure
Rural and Agribusiness Referential Unit
concern unit, economic unit
Fiscal Reference Unit - UFIR
Municipal Fiscal Unit
currency unit, monetary unit
Accounting Monetary Unit - UMC
European Currency Unit - ECU
business operating unit
Standard Capital Unit - UPC
Unit of Real Value - URV
accountable unit
consistent, uniform
consistency, uniformity
unilateral
using the work of another auditor
custom and usage
user
usucapio
usufruto
usura
usurrio
utenslios
utilitrios
utilizao de trabalho de especialista
vacncia
vago de carga
vago
vale
vale refeio, ticket restaurante
vale transporte
validao
validade
valioso
valise
valor
valor absoluto
valor acima do nominal, valor acima do par
valor adicionado, valor agregado
valor atualizado
Valor Bsico de Custeio - VBC
valor bruto contbil
valor contbil, valor pelos livros contbeis
valor de avaliao
valor de cotao
valor de liquidao forada
valor de mercado
valor de realizao
valor de reposio
valor de resgate
valor de resgate em dinheiro
valor de sucata
valor declarado
valor declarado
valor do investimento
valor do principal "conceitual"
valor histrico pelos livros
valor intrnseco
valor justo
valor lquido de realizao
valor lquido pelos livros
valor mdio de sinistro
valor mobilirio
valor monetrio
valor nominal
valor par
valor patrimonial da ao
valor pecunirio
valor presente atuarial
valor presente lquido
valor presente, valor atual
valor realizvel
valor residual
valor residual no garantido
valor residual, valor de salvado
valor segurado
valor segurvel
valor simblico
valor tangvel
valor temporrio
valores e ttulos mobilirios
valores mobilirios em carteira
valores mobilirios em custdia
valores mobilirios no conversveis
valores mobilirios negociveis
valorizao
valorizao contbil
valorizao de estoques
valorizao de mercado
vandalismo
vantagem competitiva
vara civil, vara cvel
varejistas
varejo
variao
variao cambial
variao de preo
variao de volume
variao em relao ao uso
variao monetria
variao na proviso de prmios no
auferidos,
variao
nade
proviso
de prmios
variao
na
proviso
riscos decorridos,
no ganhos
variao
na
detcnicas
riscos expirados
nasproviso
provises
variao oramentria
variao sazonal
variaes do nvel de preos
varivel
variedade
vasto
vazamento (de informao)
vazio
veculo
veculos de propaganda
vencido
vencido (com prazo esgotado)
vencimento
vencimento a curto prazo
vencvel
venda
venda a descoberto
venda a prazo
venda a prestao
venda a varejo
venda a vista
venda agressiva
venda bruta
venda com prejuzo
venda de ativos
venda de ativos no utilizados no negcio
principal
empresa
venda
de da
bem
e arrendamento do mesmo
bem,
pelo
vendedor,
com opo de recompra
venda forada
venda lquida
venda para entrega imediata
venda para entrega no pagamento final
vendas cclicas
vendas com direito de devoluo ilimitado
vendas de contratos de manuteno, vendas
de
acordos
manuteno
vendas
parade
entrega
futura
vendvel
vendedor
vendedor ambulante
vendido, esgotado
veracidade
verba
verba oramentria
verbal
verbas rescisrias
verificao
verificao cruzada
verificao genrica
verificao seqencial
verificar
vesturio
veto
via
via expressa
viabilidade
viabilidade econmica
viagem
viagem de ida
viagem de ida e volta
viagem de volta
vice-presidente
vice-presidente do conselho
vida deprecivel (de um ativo)
vida econmica
vida econmica estimada
vida escolar
vida inteira
vida residual estimada
vida til
vida til (de um ativo)
videoconferncia
vigorar
vinculao, ligao
vnculo empregatcio
vinhetas (publicidade)
violao
violar
visando, com a finalidade
visibilidade
visita de nterim
visita final
visitar
visto (em passaporte)
visualizar
vital
vocao (profissional)
vo
voto
zelo
zelo profissional
cyclical sales
guaranteed sales
maintenance agreement sales
sales for future delivery
salable, saleable
salesman, seller
street vendor
sold out
validity
grant amount, allocated amount
budget appropriation
verbal
severance pay
verification
cross check
overall check
sequence check
ticking
apparel
veto
via
express mail
feasibility
economic feasibility
voyage, trip
outbound
round trip
inbound
vice-president, deputy chairman
deputy chairman
depreciable life (of an asset)
economic life
estimated economic life
school life
whole life
estimated residual life
useful life
useful life (of an asset)
video conference
take effect
relationship, relation
employment relationship
vignettes (advertising)
violation
infringe
in the interest of
visibility
interim visit
year-end visit, final visit
call on
visa
visualize
vital
vocation
flight
ballot
zeal
due professional care