PORTUGUES TRADUO CATEG

13 salrio Christmas bonus

a
beira on the verge
a curto prazo short-term, current
a descoberto at risk Fin
a descoberto overdrawn
a favor in behalf
a favor de in favor of
a fim de que with a view to
a granel in bulk
a mesa the board
a nveis de um dgito to single digits
ordem to order
a outra parte em uma transao counterparty, other party
a partir da divulgao as from release
a partir da presente data effective herewith
a prazo on credit
prova de fogo fireproof
prova de roubo theft-proof
a qualquer ttulo on any account; in any way
court of judge from which a dispute is sent to another, which is the court or
judge. These terms also refer to beginning and end of a time period; "dia a
a quo; ad quem quo" and "dia ad quem" ("dies a quo" and "dies ad quem")
a receber ou a pagar outstanding receivable or payable
a redistribuio de um bloco de aes algum tempo depois de vendidas
pela companhia emitente secondary distribution; secondary offering
a rigor strictly speaking
a saber namely; to wit
a seu critrio at his discretion; at the discretion of
taxa aplicvel prevista em lei at the applicable statutory rates
a termo forward Fin
a termo v.v. future at sellers' discretion
a ttulo gratuito free of charge
a ttulo oneroso remunerated
a um determinado preo at a given price
vista on demand, at sight; cash
a. linear straight-line depreciation
a.a. (ao ano) per annum (p.a.)
abacaxi predicament
abaixo da linha (do lucro operacional) below the line
abaixo do valor nominal, abaixo do valor par below par
abaixo qualificado identified below; personals below
abaixo; adiante (clusula) below; hereinbelow
abandonado (recurso) vacated
abandono (de bens) abandonment
abandono do trabalho walkout
abarrotar o mercado glut the market; overload the market (to)
abater (vb) to deduct; to discount; to reduce by
abatido(a) discounted; reduced by
abatimento rebate, abatement,deduction; discount; rebate
abatimento fiscal tax relief
abertura a political breakthrough; openness; open-door policy
abertura de capital going public, to go public
abertura de carta de crdito giving of a credit facility; granting of a letter of credit
to grant a loan facility; to open a loan facility; credit facility; extension of credit;
abertura de crdito opening of loan facility
abertura de inqurito opening of public enquiry Jur
opening of probate proceedings, to open of probate proceedings; to opening
abertura de inventrio of probate proceedings Jur
abertura de processo filing of administration proceedings
abertura econmica economic opening
abonado accommodated Jur
abonado(a) (adj.); de confiana; ilibado trustworthy
abonador accommodation maker, accommodation party Jur
abonar guarantee; warrant Jur
abonar; abono (vb) to certify; guarantee; allowance
abono (falta) allowance; approval of absence
abono familiar family allowance
abordagem baseada em formulrios form-driven approach
abordagem comprobatria substantive approach Aud
abordagem da diretoria executiva top management approach
abordagem descendente top-down approach Aud
abordagem empresarial business approach Aud
abordar approach;covering; address
abrangendo covery; embracing
abrangente; amplo comprehensive
abranger; cobrir encompass
abrir caminho pave the way; charting the course
abrir mo to relinquish; to waive; to give up
abrir o capital to go public
abrir um processo filing of a lawsuit Jur
ab-rogao abrogation
ab-rogar abrogate Jur
ab-rogar (vb) to abrogate
absentesmo, absentismo absenteeism
absolver acquit; dismiss
absolvio de instncia; demisso; desaforamento; extino; dismissal of action; dismissal of instance; dismissal of proceedings
indeferimento; impronunciamento
absolvio sumria summary dismissal
absolvio; perdo; sentena absolutria acquittal; absolution; pardon; discharge; dismissal
absorver absorb
absorver a maior overabsorb
abstenes abstentions
abstendo-se de votar os legalmente impedidos those legally impeded obstaining from voting
abster-se de refrain from
abuso de autoridade abuse of authority
abuso de conveno treaty shopping
aambarcar o mercado (vb) to corner
ao stock (USA), share (UK); suit; action
ao acumulada joinder
ao anulatria annulment action
ao ao portador bearer stock (USA), bearer share (UK)
ao bonificada bonus stock (USA), bonus share (UK); stock dividend
ao cada em comisso forfeited share
ao cautelar writ of prevention; court action; precaution(ary) action; ancillary action
ao cautelar de arresto precautionary action and seizure
ao cautelar incidental de cauo de custas e honorrios precautionary action incidental to bond for court costs and fees
ao cheia cum dividend Fin
ao civil civil action Jur
ao civil pblica civil class action; public civil action
ao coletiva class action Jur
ao com direito a voto voting stock (USA), voting share (UK)
ao com direitos especiais (EUA) senior stock (USA)
ao cominatria injunction;punitive action; condemnatory action Jur
ao condenatria imdemnity action; condemnatory action
ao consignatria consignment action
ao corretiva remedial action
ao custodiada share in custody
ao de adjudicao compulsria action for compulsory judicial confirmation of ownership
ao de bens vendidos com reserva de domnio suit for goods sold with title retention
ao de cobrana collection action
ao de cobrana de rito ordinrio ordinary collection action
ao de comodato free lease suit
ao de conhecimento; processo ordinrio cognitive proceedings
ao de consignao em pagamento consignment in payment suit
ao de cumprimento enforcement action
ao de depsito action of detinue; deposit action
ao de desapropriao expropriation action
ao de despejo eviction action; action for repossession; eviction action for failure to pay Jur
ao de execuo execution action
ao de fruio fruition share
ao de gozo fruition share; dividend share
ao de indenizao suit for damages
ao de mrito merit action
ao de nulidade annulment; defeasance
ao de nulidade de partilha action for annulment of apportionment of assets
ao de paternidade paternity action
ao de prestao de contas account rendering action

ao de primeira linha, ao de primeira qualidade blue-chip stock (USA), blue-chip share (UK); blue chips; investment grade
ao de reintegrao de posse repossession action
ao de reparao de danos suit for damages
ao de repetio repetition indebit
ao de repetio de indbito action for refund of overpayment
ao de responsabilidade liability action; civil liability suit; derivative suit Jur
ao de responsabilidade civil movida pela empresa contra
administrador derivative action
ao de retificao (imob.) amendatory action
ao de sobrepartilha subdivision action
ao declaratria declaratory action Jur
ao diferida deferred share
ao direta direct clause Seg
ao disciplinar disciplinary action
ao do capital share of the capital stock
ao em tesouraria treasury stock (USA), treasury share (UK); share held in treasury
ao emitida e em circulao issued; outstanding share
ao endossvel endorsable share
ao escritural book entry share
ao executiva execution proceedings; action for execution Jur
ao fracionria fractional share
ao fungvel fungible share
ao gratuita bonus share
ao hipotecria mortgage foreclosure proceedings Jur
ao integralizada paid-up share
ao judicial litigation; court suit; judicial suit
ao julgada improcedente claim dismissed; claim deemed groundless Jur
ao legal legal action, lawsuit Jur
ao monitria monition action
ao movida por suit filed by; suit brought by
ao no cotada em bolsa unlisted security
ao no sujeita a chamada para integralizao non-assessable share
ao no sujeita a chamadas adicionais non-assessable share
ao negatria; impugnao; oposio opposition
ao nominativa nominative stock (USA), nominative share (UK); registered share
common stock (USA), common share (UK), ordinary stock (USA); ordinary
ao ordinria lawsuit; civil suit; ordinary stock Jur
ao ordinria classificada classified common stock
ao ordinria de anulao cambial ordinary suit for annulment of bill of exchange
ao ordinria de cobrana ordinary collection action
ao ordinria de preceito declaratrio ordinary declaratory petition
ordinary action for recovery of unduly paid debt; ordinary suit to recover
ao ordinria de repetio de indbito amounts not owed or paid in error
ao ordinria incidental ancillary ordinary action
ao ou omisso commission or omission
ao para recuperao de danos suit for damages
ao pauliana defeasance action
ao penal criminal action
ao penal privada private criminal action
ao penal pblica public criminal action
ao popular class action; popular action
preferred capital stock (USA), preferred capital share (UK); preferred share;
ao preferencial preferred stock
ao preferencial classe A preferred class A share
ao preferencial conversvel convertible stock
ao preventiva writ of prevention; interlocutory action; ancillary action
ao real action in rem; possessory action
ao regressiva action or suit to recover

ao reipersecutria; alegao; reivindicao; demanda; habilitao claim

ao rescisria termination action; rescissory action
ao revisional action for review
ao revocatria revocation suit Jur
ao sem valor nominal nonpar share
ao subscrita applied for share
ao sumarssima summary proceedings
ao vazia ex-dividend Fin
ao/omisso dolosa ou culposa malicious or culpable, faulty, negligent act or omission
ao-debnture debenture stock
ao-objeto underlying stock
acareao (testemunhas, suspeitos) confrontation of witness
acarretar; impor entail
acaso hazard
acatar to accept; fulfill; respect; venerate; obey
acfalo without head
aceitao admission, admittance, acceptance
aceitao de ... (encomenda) agreement to ...
aceitao e reteno de clientes acceptance and retention of clients Aud
aceitao em fbrica factory acceptance
aceitao; liberalidade forbearance
aceitante (letra de cmbio) acceptor; taker
aceitar to accept; to affirm; acknowledge; agree; to confirm; adopt
aceitar um risco accept a risk Seg
aceite (cambial) acceptance
aceite bancrio bank acceptance
aceite de ttulo comercial acceptance
aceite em branco blank acceptance
aceite incondicional absolute acceptance
aceite pleno clean acceptance
aceites e saques de depsitos deposit acceptance and withdrawal Fin
acelerao de vencimento (emprstimo) acceleration
acelerar to speed up (a payment timetable)
acerto arrangement
acerto de contas settlement of accounts
acervo assets; wealth
acervo imobilirio real estate holdings
acervo lquido net assets
acessar (v); acesso (s) access (v) (n)
acesso a servios bancrios em casa home banking
acessrio e encargos ancillary charges and fees (loan)
acessrio; aparelho feature; fixtures; ancillary (claim)
acessrios fittings
achado conforme found in order
acidente accident Seg
acidente coletivo collective accident Seg
acidente de atentado; costumcia processual contempt of court
acidente de trabalho work related accident Seg
acidente pessoal personal accident Seg
acidificao acidification
cido estetico stearic acid
cido glutmico glutannic acid
cido lineoleico linoleic acid
cido sulfrico industrial industrial sulphuric acid
acima (exposto) the foregoing
acima (qualificado) identified above
acima da linha (do lucro lquido) above the line
acionar garantia foreclose guaranty
acionar, processar sue Jur
acionista stockholder (USA), shareholder (UK)
acionista majoritrio, acionista controlador majority stockholder (USA), majority shareholder (UK)
acionista minoritrio minority stockholder (USA), minority shareholder (UK)
acionista ofertante offering shareholder
acionista pessoa fsica individual shareholder
acionista pessoa jurdica corporate shareholder
aclamao by acclamation
aes share; stock
aes (investimentos) equities
aes alavancadas leveraged stocks Fin
aes baratas (EUA) cheap stocks (USA) Fin
aes cadas em comisso forfeited shares Jur
aes classe A e B class A x B stocks
aes de primeira linha blue chips
aes de segunda linha secondary stocks - "junk" Fin
aes do capital equity securities
aes do IRB IRB shares Seg
aes doadas donated capital stocks
aes em alta advancing stocks
aes em circulao shares being traded
aes em declnio declining stocks
aes emitidas e em circulao outstanding shares
aes emitidas em circulao outstanding stocks (USA), outstanding shares (UK)
aes inativas inactive stocks (USA), inactive shares (UK)
aes isentas de tributao nonassessable shares
aes livres/isentas de impostos nonassessable shares
aes no emitidas unissued capital
aes no sujeitas a chamadas adicionais de capital nonassessable shares
aes normativas regulatory actions Jur
aes preferenciais com direito a dividendo cumulativo cumulative preferred stocks (USA), cumulative preferred shares (UK)
aes representativas do capital capital stocks
aes representativas do capital de uma cia. capital stock
aes subscritas subscribed capital
acolchoado comforter
acolher (petio, recurso) to accept (to receive without implying approval)
acompanhamento monitor; observe; follow up on (USA); follow up (UK); follow-up; attendance
acompanhar to keep up with; to be in keeping with the worldwide trend (tendncia)
acompanhar os prazos follow up on the periods
acondicionar (v); acondicionamento (s) package (v) (n)
aconselhamento counselling
acrdo de reduo de dvida debt-reduction agreement
acrdo em apenso decision attached to an appeal
acrdo; sentena court decision
acordar to agree to

acordo deed of arrangement (em concordata); agreement; settlement (em processo)

acordo amigvel amicable; out of court settlement; amicable settlement
acordo coletivo de trabalho collective bargaining agreement
acordo comercial trade agreement
acordo compensatrio offset agreement
acordo comum mutual agreement
acordo de "spread" a termo Forward Spread Agreement - FSA Fin
acordo de acionistas shareholders' agreement
acordo de agenciamento de administrao fiscal agency agreement
acordo de agenciamento de converso e pagamento conversion and paying agency agreement
acordo de associao joint venture agreement
acordo de cmbio a termo Forward Exchange Agreement - FXA Fin
acordo de cavalheiros gentlemen's agreement
acordo de cesso, acordo de transferncia deed of assignment; assignment agreement
acordo de colocao (EUA) underwriting agreement (USA) Fin
acordo de cooperao cooperation agreement, cooperative agreement; teaming agreement
acordo de licena (de fabricao) license agreement
acordo de no concorrncia non-competition agreement
acordo de participao participation agreement; partnership agreement
acordo de produtividade productivity agreement
acordo de recompra buy-back agreement
acordo de reduo de dvida debt-reduction agreement
acordo de sigilo nondisclosure agreement
acordo de taxa a termo Forward Rate Agreement - FRA Fin
acordo de taxa de cmbio Exchange Rate Agreement - ERA Fin
acordo de vontades mutual agreement
acordo de voto voting agreement
acordo epistolar letter agreement
acordo extra-judicial out-of-court settlement
acordo final closing agreement
Acordo Geral de Tarifas e Comrcio - GATT General Agreement on Tariffs and Trade - GATT
Acordo Geral em Comrcio e Servios (ONU) General Agreement on Trade and Services - GATS (UNO)
acordo integral entire agreement
acordo judicial litigation settlement
acordo para transao, acordo para contrato futuro futures contract Fin
acordo preferencial preferential agreement
acordo pr-nupcial premarital arrangement
acordo prvio preliminary acceptance
acordo sindical union contract
acordo vinculativo binding agreement
acordo, contrato, convnio agreement, contract
acordos de revenda reverse repurchase agreements Fin
acordos de venda e recompra sale and repurchase agreements
acrescidas de 1/3 plus the one third bonus
acrescido a plus
acrescido de 15% with a surcharge of 15%
acrscimo surcharge
acrscimo margem do lucro additional mark up
acrscimo exigvel a longo prazo addition - long-term liabilities
audes wirs
acumulado accrued; aggregate (total)
acumular em estoque lay in stock (to)
acmulo; acumulao (juros, frias); proviso accrual
acusao criminal charges against
acusao escrita presentment
acusar (vb) to accuse; to charge; to impeach; to expose
acusar recebimento to acknowledge receipt
ad referendum by referendum of
adaptao fitness
adaptar adapt; adjust
adendo; aditamento; aditivo addendum; rider; addenda
adequao fitness; adequate; conformity; adequacy
adequado adequate; sufficient; suitable; satisfactory; fair
adequar (vb) to tailor; to dovetail; to bring in line with; to make conform with
aderir (vb) to abide by; become part of
adeso adhesion
adeso; observncia adherence; compliance; accession
adesivo ancillary; attached; connected
adestramento training; instruction
adiado to be postponed
adiamento deferment
adiantamento advance
adiantamento (pagamento) advance payment
adiantamento para desembarao clearance advance
Adiantamento sobre Contratos de Cmbio - ACC Advance on Export Contracts; forward foreign currency agreement
adiantamentos advances
adiantamentos a empregados advances to employees
adiantamentos a fornecedores advances to suppliers
adiantamentos de fregueses, adiantamentos de clientes advances from customers
adiantamentos sobre as aplices policy loans Seg
adiantar advance
adiante fixado established below
adiante nomeado named below
adiante; abaixo (clusula) below; hereinbelow
adiar defer, postpone, delay
adiar o pagamento defer payment (to)
adio addition
adicional further; additional allowance
adicional (emprstimos, juros) spread; surtax
adicional (trabalhista) extra; extra for night work
adicional ao frete para renovao da Marinha Mercante freight surcharge for renovation of Merchant Marine
adicional de imposto surtax
Adicional de Imposto de Renda Estadual - AIRE additional state income tax
health hazard bonus; health hazard allowance; additional allowance for
adicional de insalubridade health hazards
adicional de periculosidade risk premium
adicional estadual do Imposto de Renda state surtax (income tax)
extra for night work; extra; extra allowance for night work; additional
adicional noturno (trabalhista) allowance for night work; night additional
adicional por acmulo de funo allowance for holding more than one position
adicional por insalubridade additional pay for insalubrity
adicional por periculosidade hazardous activities additional remuneration
adicional por tempo de servio length of service additional
adido comercial commercial attach
adimplemento performance
adimplente (adj.); realizvel accruing; performing; innocent
accruing (adj.); performing; innocent; addendum; amendment of complaint;
aditamento (ao pedido) addition to (clusulas de contrato)
aditar (vb) to make an addendum to; to supplement; to amend a motion
aditivo(s) addendum; addenda
adjudicao adjudication; award (bidding)
adjunto (adj.) associate; assistant; deputy
administrao administration, management
administrao & vendas management & sales
administrao (bens, patrimnio) estate planning; management
administrao (emprstimo) servicing of a loan
administrao (firma) management of company
administrao baseada em atividades Activity Based Management - ABM
administrao centralizada hands-on management
administrao de assuntos do meio ambiente environmental affairs management
administrao de conflitos management of conflicts
administrao de fideicomissos, administrao de "trust" trust administration
administrao de fundos de clientes, sem restries discretionary management of client funds Fin
administrao de linha, gerncia de linha line management
administrao de pessoal personnel management
administrao de risco risk management
administrao de tempo time management
administrao de vendas sales management
administrao do escritrio office management
administrao financeira financial management
administrao por crise management by crisis
administrao por exceo management by exception
administrao por objetivos management by objectives
administrao salarial salary administration
administrador administrator, manager; officer
administrador (falncia) trustee
administrador de carteira de valores mobilirios securities portfolio manager
administrador de empresas business administrator; company officer
admisso admission, admittance, hiring
admissvel feasible; acceptable; admissible
admitir pessoal hire
admitir; reconhecer to accept; authorize; hire; engage; contract; to acknowledge; allow
adotar follow, adopt
adotar (deciso); descendentes (testamento) issue
adquirir direito to become vested in; to become vested with
ADR garantida sponsored ADR
ADR sem garantias unsponsored ADR
adulterao adulteration Jur
adulterar alloy, garble
adversa; desfavorvel adverse
advertncia caveat; warning
attorney; attorney at law (USA); solicitor (UK); counsel; lawyer; legal counsel;
advogado solicitor
advogado de defesa defense attorney; counsel for defense; counsellor
advogado do caso attorney of record
advogado geral da unio general attorney of the government
advogado interno in-house counsel
aeronautas air pilotes
aeronavegabilidade airworthiness
aerovirios airline workers
afastamento absence period
afastamento (de executivos) termination
aferio determination
aferir to determine; gauge
afetar affect
afetar desfavoravelmentE adversely affect
afianado principal; guaranteed
afianar to set bond; to bail; to guarantee; to bond
afianvel bailable
afiliadas affiliates; affiliated with
afinidade (parentesco) affinity
afins (demais) related matters; the like
afluxo de capitais inflow of capital
aforamento fee farm
afretador (ou fretador) charterer
afretamento affreightment; charter
afretamento por viagem voyage charter
agncia agency, branch
agncia bancria branch office
agncia de carga area collection agency; bill collectors
agncia de cobrana collection agency; debt collecting agency
agncia de compras sourcing
agncia de notcias news agency
agncia emprestadora lending office
agncia multilateral de garantia para investimentos multilateral instrument guarantee agency (MIGA)
Agncia Nacional das Telecomunicaes - ANATEL National Agency for Telecommunications - ANATEL
agncia; filial (banco) branch; branch office
agenciamento agency; commissioning
agenciamento de carga area freight forwarder
agenciamento de compras sourcing
agenciar to act as an agent
agenda diary
agendar schedule; set
agente agent
agente a del-credere del credere agent
agente comissionado; comissrio commission agent; comission merchant
agente de cmbio stockbroker
agente de citao process agent; notifying agent
agente de compensao clearing agent; clearing member
agente de converso exchange agent
agente de desembolso disbursement agent
agente de distribuio underwriters
agente de fiscalizao investigator
agente de lanamento issuing agent
agente de mudana change agent
agente de pagamento paying agent
agente de processo process agent
agente de processo no exterior agent for service of
agente de registro registrar
agente de seguros insurance agent Seg
agente depositrio; depositrio de aes escrow agent; depositary
agente emissor issuing agent
agente emissor de aplices direct writer Seg
agente exclusivo sole agent
agente expedidor forwarding agent
agente extraordinrio commercial contact Seg
agente fiducirio trustee; fiduciary agent
agente fiscal fiscal agent
agente inspetor commercial clerk Seg
agente intermedirio pracing agent
agente representante agency Seg
agente sequestrante sequestering agent
agente surfactante surface active agent
agente; representante agent
agilizar (vb) to streamline; to expedite; to facilitate; to make more efficient
gio premium, goodwill, share premium; spread
gio das aes premium on shares
gio na venda de direito de taxa de prmio premium on the sales of subscription premium rate Seg
gio no-realizado unrealized premium
gio sobre emisso de aes share premium, stock premium
gio sobre obrigao, gio sobre ttulo bond premium
agiota usurer
agir na contrapartida de uma operao to act on both sides of the transaction (securities)
agir por conta de act in (their) stead
agitao wave
agitador com motor agitator with low
agitador de coluna com motor column agitator with motor
agitador de parede wall agitator
agitador mvel movable agitator
agitador para pasta agitator for paste
agitador porttil portable agitator
aglomerao congestion
agradar to accommodate
agradeceramos we would appreciate
agravado appellee
agravante appellant
agravo appeal Jur
agravo de instrumento; agravo retido bill of review; interlocutory appeal
agravo de mesa a form of review of a decision
agravo de petio interlocutory appeal
agravo regimental special appeal according to specific court regulations (only 2nd instance)
agregao addition
agremiao association
agressor aggressor; tortfeasor (civil action)
agroindstria, agroempresa agribusiness
agroindustrial agribusiness
farming and cattle-raising, agriculture and livestock raising; cattle and crop
agropecuria raising; agribusiness
agrupamento (aes) grouping of shares; rervese stock
gua de lavagem com sulfato washing water with sulfate
gua potvel potable water
aguarda julgamento to be pending judgment; await decision to be
guas territoriais territorial waters
aguentar (situao) to bear
ainda mais even further
ajuda relief
ajuda ampla extensive aid
ajuda de custo cost of living allowance; allowance; cost allowance
ajuda de moradia house benefit
ajudante de perfurador roughneck (petrleo)
ajuizamento de causa filing of a lawsuit Jur
ajuizamento; protocolo filing (lawsuit)
ajuizar (vb) to file; to bring; to institute; to commence
ajuizar um processo to file a suit; bring; file; institute; start
ajustado agreed; covenanted; settled
ajustado extracontabilmente off-book adjustment
ajustador adjuster; fitter Seg
ajustar em detalhes, tocar fine-tune
ajustar o valor bruto to gross up
ajuste agreement; covenant; settlement; arrangement; adjustment
ajuste a valor presente present value adjustment
ajuste de efeito retroativo retrocative adjustment
ajuste de exerccio anterior prior year adjustment
ajuste de prmio premium adjustment Seg
ajuste do valor bruto; reajustamento do rendimento bruto gross-up
ajuste dos impostos de fronteira border tax adjustments
ajuste monetrio monetary adjustment
ajuste pelos nveis de preos de reposio replacement price adjustment
ajustes contbeis acumulados cumulative accounting adjustments
ajustes de converso (de demonstraes financeiras) de uma moeda
para outra translation adjustments
ajustes nos registros contbeis book adjustments
alarde fanfare
alavancagem (finanas) leverage; gearing
alavancagem financeira financial leverage
alavancagem operacional operating leverage
alada jurisdiction; area of authority
Alada da Rainha queen's bench
alcanar (objetivo) to obtain
alcanar uma composio amigvel to reach at an out-of-court settlement; arrive at an out-of-court settlement
alcanar, atingir achieve
alcance comprehensiveness
aleatrio aleatory; hazardous; random
alegao allegation; claim; argument; counts (in an indictment)
alegaes finais closing arguments
alegaes; memorial brief; allegations
alegar to plead
alegar prejuzos to claim damages
alm de in addition to
alfndega, aduana customs
algo que acontecer no futuro eventually
algoritmo algorithm
alheio sua vontade beyond its nill; beyond its control
alis in deed; in fact
aliciar (vb) to solicit; entice
alienao disposal, sale
alienao de bens disposal of assets
alienao de participao societria divestiture
fiduciary alienation; conditional sale; see trust receipt (Black's); statutory lien,
alienao fiduciria collateral
alienao fiduciria em garantia trust receipt
alienao; destino disposal; divestiture; divestment; sale; allienation
alienante alienor; seller
alienar to dispose of; to convey; sell
alienatrio alienee; bruyer
alimentao meals
alimentada com maarico fed with blowtorch
alimentos (cnjuge); penso alimentcia alimony
alimentos (filhos) support
alnea; elemento do ativo/passivo; rubrica item
alquota rate
alquota de imposto tax bracket; tax rate; duty rate
alquota fixa (imposto) flat rate
alquota; taxa do imposto de renda income tax rate
alquotas rate
alquotas do imposto vigentes nas ... tax rates effective in the ...
alvio de dvida debt relief
alma da caverna (naveg.) web rib
almoxarifado stores, store room, warehouse, stock room; supplies
alocao allocation
alocao de pessoal assignment of personel
alocaes oramentrias budge allocation
alocar; destinar; distribuir; reservar (vb) to appropriate; to set aside; to allocate; to assign
alojamento housing
alongamento do perfil (dvida, juros) retiming of payments; interest retiming mechanism
alongar dvida to reschedule (short term to long term) a debt
alta administrao senior management
alta de preos rpida boom
alta direo top management
alta parte contratante contracting state
alta tecnologia technology advanced
alta, aumento (de preos, impostos, etc.) hike; price hikes
altamente endividado heavily-indebted Fin
altas e baixas booms and busts
alterao amendment; change in (clusulas de contrato), alteration
alterao contratual amendment to the articles of association; corporate documents
alterao estatutria amendment to the by-laws
alterar amend
alterar indevidamente tamper with
alternncia trade-off
alternativa alternative courses of action; avenue (open to us)
altista bull
alto escalo top echelon
alto funcionrio senior official
alto nvel high level
alto risco high risk
alugar to lease; rent
alugar (dar em aluguel) let
aluguel (s); alugar, arrendar (v) rent (n) (v); lease charge; rental
aluguel com clusula de aquisio hire purchase, installment purchase (USA)
aluguel de aes share loan
aluguel mensal monthly rent
alvar permit Jur
alvar da incorporao; carta patente charter of incorporation
Alvar da Prefeitura city permit
alvar de demolio demolition permit
alvar de funcionamento operation license
alvar de funcionamento municipal municipal operating license
alvar de inspeo do Corpo de Bombeiros inspection certificate issue by the Fire Department
alvar de instalaes; alvar de licena e construo building permit
alvar de licena e construo building permit
alvar de pesquisa (mineral); licena de exportao exploration license; exploration permit (mineral)
alvar de utilizao da vigilncia sanitria permited issue by the Health Authorization; public health use permit
alvar de vigilncia sanitria estadual state sanitation license
alvar de vigilncia sanitria federal federal sanitation license
alvar judicial court order or writ; court order
alvar rgico royal charter
alvar; ordem judicial court order; permit
alvitrar provide
alvo target
authorization to operate a blocked account (it is given in connection with
am form (autorizao para movimentao de conta vinculada) release of FGTS to a worker)
amarrao final; checklist; details
amarrar to wrap-up; tie up loose ends
ambiente environment
ambiente de controle control environment
mbito within the scope; within the sphere
ambulante street vendor
amenizar sweeten
amigvel amicable
amigvel ou judicial in or out of court
amnia anidra industrial anhydrous industrial ammonia
amortecedor de choque shock absober
amortizao (ativos) amortization; repayment (emprstimo); redemption
amortizao acelerada accelerated amortization
amortizao de aes stock amortization (USA), share amortization (UK)
amortizar pay off; sink; repay (emprstimo); amortize (to)
amortizar um emprstimo redeem a loan (to)
amortizar uma dvida pay off a debt (to)
amostra sample
amostra grtis free samples
amostra probabilstica probability sample
amostra representativa representative sample
amostragem sampling
amostragem aleatria random sampling Aud
amostragem em auditoria audit sampling Aud
amostragem estatstica statistical sampling
amostragem estratificada stratified sampling
amostragem mltipla multiple sampling Aud
amostragem no estatstica non-statistical sampling
amostragem por julgamento judgment sampling Aud
amostragem seqencial sequential sampling
amostragem sistemtica systematic sampling
AMP advertsing, marketing and promotion
amparado protected by; covered by
amparar authorize
amparo backing
ampla defesa full defense
ampla gama de atividades wide-range activity
ampla, geral, irrevogvel e irretratvel (quitao) full, general, irrevocable and irreversible release
amplamente fully
ampliao de crdito credit extension Fin
amplitude scope
amplos e gerais poderes broad and general powers
analfabeto illiterate
analisado por antigidade vintaged
analisar (dados, informaes) to report on information; analyse
anlise analysis
anlise crtica de etapas critical path analysis
anlise da concorrncia competitor analysis
anlise de cargo job analysis
anlise de cargo job analysis
anlise de concorrncia competitor analysis
anlise de correlao correlation analysis
anlise de custo-benefcio cost-benefit analysis
anlise de desempenho performance analysis; benchmark
anlise de entrada e sada input-output analysis
anlise de funo job analysis
anlise de investimento investment analysis
anlise de mercado market analysis
anlise de ponto de equilbrio break-even analysis
anlise de projeto project analysis
anlise de quocientes ratio analysis
anlise de regresso regression analysis
anlise de risco risk analysis
anlise de rotatividade turnover analysis
anlise de sensibilidade sensitivity analysis
anlise de sistemas systems analysis
anlise de tendncias trend analysis
anlise de variaes variance analysis
anlise em profundidade depth analysis
anlise estatstica statistical analysis
anlise funcional functional analysis
anlise mercadolgica market analysis services Fin
anlise por meio de quocientes ratio analysis
anlise vertical vertical analysis
anlise; resumo (patente) abstract; scrutiny; review (fat.)
analista analyst
analista de funo job analyst
analista financeiro finacial analyst
analista/consultor de investimento investment adviser
anatocismo compound interest
ncora cambial fixed foreign exchange; cheap U.S. dollar

andamento (processo); progresso development; progress; status; handling; current status; development of case
andar floor
anexar to attach
exhibit; schedule; annex; related offices (cartrio); related registies (registro
anexo de imveis), attachment, enclosure
angariar solicit
anistia amnesty Jur
aniversrio (poup.) reference date
ano anterior preceding year
ano base; exerccio fiscal; perodo base (IR) base period; tax year
ano civil, ano do calendrio calendar year
ano contbil, ano fiscal fiscal year
ano em curso current year
ano fiscal/financeiro fiscal year; tax year
ano social financial year; fiscal year; accounting period
ano-base tax base-year Jur
anotaes de trabalho voting papers; working papers
anotar jot down
ansiar to yearn
antecedentes previous; prior; preceding
antecedentes criminais (h) criminal record
antecedentes criminais (no h) criminal clearance
antecessora (soc.) predecessor

antecipao (emprstimo); acelerao de vencimento (emprestimo) acceleration; prepayment

antecipao da receita early receipt of income
Antecipao de Receita Oramentria - ARO advance of approved budgeted funds
antecipao de resgate put option
antecipao de tutela advance relief
antecipao legal do vencimento early maturity under the law
antecipadamente advance
antecipadamente in advance
antecipado(a) early
antecipar curtail (to)
antecipar pagamento to prepay
antedatar antedate, predate
antepara (naveg.) bulkhead
anteprojeto de lei; fatura; letra bill; draft law
anterior preceding; precedent
anterioridade(s) prior certificates
anterioridade(s) (M&P) priority
anterioridade(s) da lei against retroactive law; ex-post-facto-law
anterioridade(s) impeditiva conflicting prior registration; first-come; first-served
anteriormente previously
antes dos impostos before taxes
anticrese antichresis
anti-econmico economically unfeasible
anti-espumante antifoaming
antigo pre-existing; former
antigidade lenght of service
antigidade (no emprego) seniority
antijuridicidade juridical impermessibility (illicitness)
anualizado annualized
anualmente yearly
anuncia consent; acquiescence; approval
monthly bonus paid to bank employees corrected and increased per year of
anunio employment, as of first full year of employment
anuente consenting party; assenting party
anuidade (aplice) com prmio anual annual premium annuity Seg
anuidades (seguros resgatveis em vida) annuities Seg
anuidades variveis variable annuities Seg
anulao voidance, annulment
anular void, annul; to cancel
anulvel defeasible; voidable
anncio classificado tombstone advertising; the classifieds; classified ads
ao amparo de under
ao ano - a.a. per annum - p.a. Fin
ao arrepio de in contravention of
ao dia, por dia per diem Fin
ao direito de ao when claim cannot be brought again
ao longo dos ltimos anos over the past few years
ao ms - a.m. per month - p.m. Fin
I order that the appelant pay the appeal costs; let the appeal costs be paid by
ao preparo the appellant...
aos cuidados de c.o. (care of)
in answer to the customary questions asked to determine eligibility to serve
as a witness he/she has nothing to say that would disqualify him/her as a
aos de costume disse: nada witness
aparelhar furnish
aparelho fixture
aparelho de agitar magntico magnetic agitating apparatus
aparelho de ar condicionado air conditioned device
apartado (em) separately
apartar set aside
apelao appeal
apelado; agravado; recorrido appellee; respondent
apelante; agravante; recorrente appellant; claimant
apelar (vb) to lodge an appeal; to file an appeal
apelo adesivo adhesive appeal
apelo prejudicado appeal without grounds
apelo; recurso; agravo appeal; remedy
apndice appendix
apensado attached
aperfeioamento de pessoal staff development
aperfeioamento do produto product improvement
aperfeioamento em improved...
aperfeioamentos perfections; refinements; improvements; enhancement
apertado tight
aperto da liquidez liquidity crunch
aperto de crdito credit squeeze Fin
aperto, apuro squeeze
aplicao application; investment
aplicao a curto prazo money market
aplicao altamente suave high loft application
aplicao de numerrios investment of money
aplicao do regime base de competncia (crditos) accrual basis
aplicao dos recursos application of funds
aplicao em conta prpria proprietary trading
aplicao; imobilizao financeira investment
aplicaes no mercado money market investments
aplicar (penalidade) impose
apcrifo apocryphal; of doubtful authenticity
apoiar to lend support; to second; endorse (to)
apoio financeiro financial support
apoio poltico political support
aplice policy Seg
aplice ordem transferrable policy Seg
aplice a tempo term life insurance Seg
aplice aberta open policy Seg
aplice ajustvel ou varivel variable policy Seg
aplice all risks ou todos os riscos all risks policy Seg
aplice anual annual policy Seg
aplice blanket blanket policy, blanket insurance Seg
aplice cobrindo locais no especificados blanket contract Seg
aplice coletiva collective policy Seg
aplice compreensiva comprehensive policy Seg
aplice de acidentes pessoais personal liability insurance policy
aplice de compreensivo de riscos gerais comprehensive general liability policy
aplice de curto prazo short-term policy; short-tail policy Seg
aplice de prazo indefinido open-ended policy Seg
aplice de riscos mltiplos multiple risk policy Seg
aplice de seguro insurance policy Seg
aplice de seguro de vida life insurance policy Seg
aplice flutuante floater (policy or endorsement) Seg
aplice global blanket policy Seg
aplice individual individual insurance policy Seg
aplice padronizada standardized policy Seg
aplice plurianual multiannual policy Seg
aplice simples single policy Seg
aplice; depsito judicial; ttulo; obrigao;bnus; debnture; fiana;
termo de responsabilidade bond; security

aplices de anuidade com extenso de cobertura para vida e invalidez annuities with life contingencesor disability contracts Seg
apontador timekeeper
apontar ttulo de dvida em protesto to protest an instrument of indebtedness
apor to affix
aportar a transfer to
aporte contribution (of funds)
aporte de capital capital contribution
aporte de recurso additional fund allocation; fund transfer
aporte de recursos (de acionistas/bancos) financial resources provided by (stockholders/banks)
aps a apurao de giving effect to
aps venda after market
aposentadoria retirement, pension, superannuation
aposentadoria compulsria mandatory retirement
aposentadoria por doena ou acidente disability retirement
aposentadoria por invalidez invalid pension; permanent disability
aposentadoria por velhice old-age pension
aposio signature
apostilamento annotation
apreamento pela taxa de retorno rate-of-return pricing
apreciar (vb) to evaluate; to consider
apreciar o mrito to consider the merits
apreo (em) in question
apreenso impounding; seizure; attachment
apregoao trading; announcement (BOVESPA)
aprendiz apprentice
aprendizado learning
aprendizagem apprenticeship
aprendizagem programada programmed learning
aprendizagem, aprendizado apprenticeship
apresentao filing; submission (de um doc.); roadshow; presentation
apresentao comercial trade dress
apresentao de cliente(s) novo(s) origination(s)
apresentao e divulgao presentation and disclosure
apresentao fidedigna, apresentao adequada fair presentation, accurate presentation
apresentao protocolar recorded submission; recorded presentation

apresentam adequadamente em todos os aspectos relevantes (EUA) present fairly in all material respects (USA) Aud
apresentar to provide; submit; file; suggest; to put forward; refer to
apresentar declarao de imposto to file a tax return
apresentar fidedignamente, apresentar adequadamente fairly present; give a true and fair view (UK)
apresentar petio to file a petition
apresentar proposta(s) (licitao) to tender bids
apresentar uma objeo to raise one objection
apresentar uma queixa to lodge a complaint
apresentou sua demisso to tender his resignation
apressar expedite
aprimoramento(s); melhoria (de crdito) enhancements; refinements
aprimorar improve, streamline
aprofundar to deepen
apropriao appropriation, allocation, apportionment
apropriao de custos allocation of costs
apropriao de despesas expense allocation
apropriao do servio apropriation for service
apropriao indbita misappropriation, larceny
apropriao indbita; estelionato; peculato embezzlement; misappropriation; appropriation for service
apropriado suitable
apropriados aos fins a que se destina suitable for such purpose
apropriar apportion
aprovao; promulgao enactment; approval
aprovado por ___ votos to be carried by ___ votes
aprovar um crdito em concordata to approve a claim in a concordata proceeding
aproveitador profiteer
aproveitamento futuro future use
aproveitamento futuro future use
aproveitvel workable
aproximao grosseira rough approximation
aproximar approach
aprumado (adj.) in good financial state; well-dressed
aprumar to put upright
aptido eligibility, fitness
aptido pessoal personal ability
apto eligible, capable
apurada sobre found upon
apurado obtained; received; verified
apurado como sendo ... calculated as
apurar (lucros) assess
to obtain; to receive; to verify; arrive to profit or loss; to post; to appraise; to
apurar (vb) show; ascertain; to quantify
aquele que em leiles faz ofertas fictcias para inflacionar os preos dos
bens leiloados puffer
aquisio acquisition
aquisio de aes pelos administradores management buyout
aquisio de aes pelos administradores, com financiamento leveraged management buyout
aquisio de disponibilidade econmica de venda entitlement to economic availability
aquisio de uma empresa por outra ou por um conglomerado takeover
aquisio do controle acionrio acquisition of the share control
aquisio do controle de uma empresa buyout
aquisio por compra purchase acquisition
aquisies do imobilizado acquisition of fixed assets
arbitragem arbitration
arbitragem interpraas intermarket arbitrage
arbitral (sentena, laudo, deciso) arbitration award
arbitramento arbitration Jur
arbitramento, arbitragem arbitrage Seg
arbitrar (imposto) determinated by the tax authorities
arbitrariedade arbitrariness
rbitro arbitrageur; arbitrator; umpire; forum, referee
rbitro, mediador arbitrator Jur
arcar com to bear; shoulder; pay; defray; to be charged for
arcar com o pagamento bear and pay
arcar com os custos defray
arcar com prejuzos sustain losses
rea plant
rea com excedente de mo-de-obra labor-surplus area
rea comercial trading area
rea comum common elements
rea construda built-up area
rea de armazenamento staging area
rea de cobertura celular cell site
rea de crescimento growth area
rea de financiamentos financing area
rea de imigrao de dados staging area
rea de Livre Comrcio das Amricas - ALCA America's Free Trade Area - AFTA
rea de Livre Comrcio de Macap e Santana - ALCMS Macapa and Santana Free Trade Zone
rea de negcios business area
rea de produtos product area
rea de servio (telecom.) service area
rea de siderurgia steel area
rea de uso comum areas for common use
rea de vendas sales area
rea Econmica Europia - AEE European Economic Area - EEA
rea operacional operational area
rea problemtica problem area
rea til useable area
reas dadas em utilizao areas given in use
reas de inundao (num rio) floodplains
argio de incompetncia contestation of jurisdiction
argio de relevncia writ of certiorari; writ of review; agreement of relevance
argido revealed; alleged; argued

argir (vb) to reprove; to disclose; to debate; to impugn; to infer; to question; to allege

argumento de vendas selling point
argumento; apelo; estratgia pitch
argumentos finais final summation
armadilha pitfall
armador shipowner; outfitter
armador est isento das despesas de embarque e descarga (F.I.O) F.I.O. (free in and out)
armador est isento das despesas de embarque e descarga, e os F.I.O.S.T. (free in and out stowed and trimmed)
afretadores comprometem-se a deixar a mercadoria estivada e
rechegada nivelada (F.I.O.S.T.)
armador paga somente as despesas de descarga (F.I) F.I. (free in)
armador paga somente despesas de embarque (F.O.) F.O. (free out)
armrio de ao steel file
armazm warehouse, depot
armazm alfandegrio; entreposto aduaneiro bonded warehouse
armazenagem porturia port storage
armazenamento storage, warehousing
armazenar stockpile
arquivado dismissed; shelved
arquivado com baixa shelved and cancelled
arquivado sem baixa shelved; dismissed
arquivamento shelving; dismissal; filing; registration; to be shelved
arquivamento dos autos shelving of the records
arquivar file
arquivar na Junta Comercial to file; to register
arquivar um processo to shelve; to close a case; to dismiss a suit or claim
arquivar um processo, indeferir dismiss a lawsuit or claim Jur
arquivo file
arquivo confidencial confidential file
arquivo de ao com gavetas steel file with __ drawers
arquivo de experincia retrieval files
arquivo de pessoal personnel file
arquivo em suspenso suspense file
arquivo geral general files
arquivo morto inactive file
arquivo-mestre master file
arrancada leap
arrasto steaming (brit); wilding (USA)
arrazoado satement of facts Jur
arrazoado statement of arguments
arrecadao collection; tax revenues
arrecadar; atrair to draw; to raise
arredondar round off
arrematao de bens disposal of assets
arrematao; leilo auction; disposal of assets
arremate; proposta bid
arrendador lessor
arrendamento leasing
arrendamento (locao) lease
arrendamento com alavancagem leveraged lease
arrendamento de bens do imobilizado equivalente a uma compra
financiada capital lease
arrendamento do tipo de venda sales-type lease
arrendamento financeiro finance lease
arrendamento mercantil commercial leasing; leasing
arrendamento operacional operating lease
arrendamento para financiamento financing lease Fin
arrendamento secundrio (wet leasing) wet lease
arrendante lessor
arrendatrio leaseholder; lessee; tenant
arresto arrest; attachment; seizure
arrimo de famlia; chefe de famlia head of household
arriscar risk
arrolamento; inscrio; registro; matrcula enrollment; inventory; register; roll
arrolar (vb) to list; to enroll; to call (witnesses)
artesanato handicraft, hand made
arteso artisan
articulado articulated pleading
artifcio fiscal tax shelter
artifcio; logro; fraude deceit
artigo (de jornal) clipping
artigo em srie mass-produced article
artigo(s) de liquidao liquidated claim
artigos de toucador toiletries
as autoridades; funcionrios de alto escalo officials
s expensas de at ... expense
aspecto feature
assalariado wage earner, employed for wages, staff
assegurar o direito to ensure the right
assemblia de acionistas stockholders' meeting (USA), shareholders' meeting (UK)
assemblia de constituio general meeting of incorporation
assemblia de transformao general meeting of transformation
assemblia extraordinria extraordinary meeting
assemblia geral extraordinria extraordinary general meeting; special general meeting
Extraordinary Stockholders' General Meeting (USA), Extraordinary
Assemblia Geral Extraordinria de Acionistas - AGE Shareholders' General Meeting (UK)
Ordinary Stockholders' General Meeting (USA), Ordinary Shareholders'
Assemblia Geral Ordinria de Acionistas - AGO General Meeting (UK); annual general meeting
assemblia ordinria annual meeting
assentada a written record
assero quanto apresentao e divulgao presentation and disclosure assertion Aud
assero quanto avaliao valuation assertion Aud
assero quanto a direitos e obrigaes rights and obligations assertion Aud
assero quanto existncia existence assertion Aud
assero quanto integridade completeness assertion Aud
assero quanto ocorrncia occurrence assertion Aud
assero quanto quantificao measurement assertion Aud
asseres nas demonstraes financeiras, asseres nas
demonstraes contbeis financial statements assertions Aud
asseres, afirmaes assertions Aud
assessor advisor, adviser (UK), consultant
assessor financeiro financial advisor, consultant
assessor jurdico counsel
assessorar advise
assessoria estratgica stategic advisory services Fin
assessoria jurdica legal counsel
assessoria jurdica geral general counsel
assessoria jurdica, assessoria legal legal counsel Jur
assessoria; orientao jurdica consulting; legal advice
assessoria; quadro de pessoal staff
assiduidade; investigao assiduity; diligence; regular attendance
assim como like others
assim expondo accordingly
assim sendo accordingly
assinalar earmark, indicate
assinar (contrato, etc.) to execute
assinar em branco pre-sign
assinatura signature, subscription; execution

assinatura da carteira de trabalho, anotao da carteira de trabalho employee card annotation

assinatura em branco blank signature
assistncia de sade; assistncia mdica health care
assistncia educacional tuition aids
assistncia tcnica technical assistance
assistente assistant
assistente (em processo) amicus curiae
assistente de advogado assistant lawyer
assistente de auditoria staff accountant; audit assistant Aud
assistente de perfurador (petrleo) derrickman
associao association, membership

Associao Brasileira das Sociedades de Capita Aberto - ABRASCA Brazilian Association of Listed Companies
Associao Brasileira de Normas Tcnicas - ABNT Brazilian Association of Technical Standards

Associao Brasileira dos Analistas do Mercado de Capitais - ABAMEC Brazilian Association of Capital Market Analysts
associao de classe trade association
Associao de Poupana e Emprstimo - APE Savings and Loan Association
associao do auditor, ligao do auditor com as demonstraes
financeiras/contbeis da empresa, pelo trabalho feito) auditor's association Aud
Associao Europia de Livre Comrcio - AELC European Free Trade Association - EFTA
Associao Interamericana de Contadores - AIC Interamerican Association of Accountants - IAA
Associao Latino-Americana de Integrao - ALADI Latin American Association for Integration
Associao Latino-Americana de Livre Comrcio - ALALC Latin American Free Trade Association - LAFTA
National Association of Open Market Institutions, independent financial
Associao Nacional das Instituies de Mercado Aberto - ANDIMA market information agency
Associao Nacional de Bancos de Investimento e Distribuidoras -
ANBID National Association of Investment Banks and Securities Dealers
Associao Nacional de Exportadores de Cereiais - ANEC National Association of Cereal Exporters
Associao Nacional de Fabricantes de Veculos Automotores -
ANFAVEA National Association of Vehicle Manufacturers
Associao Nacional de Pesquisas Econmicas - ANPE National Association of Economic Research
associao; agremiao association; joint venture; associate agreement
associado member
associar-se to enter into a joint venture with; to join (the club)
assumir become obligated for; assume
assumir (a presidncia da reunio) appointed cairman of the meeting
assumir o escritrio take office
assuno de dvida assumption of debt
assuno de dvidas assumption of debts Fin
assuno, suposio assumption
assunto matter, subject
assuntos econmicos economic affairs
ata records
ata da fundao deed of foundation
Ata de Assemblia Especial de Acionista minutes of the special meeting of shareholders
Ata de Assemblia Geral de Constituio minutes of the general meeting for the organization of the company
Ata de Assemblia Geral de Transformao minutes of the general meeting of transformation
Ata de Conselho Consultivo minutes of the advisory council or consultative council
Ata de Constituio minutes of incorporation
Ata de Reunio de Diretoria minutes of the meeting of the board of directors
Ata de Reunio de Quotistas minutes of the quotaholder's meeting
atacadista, distribuidor jobber, wholesaler
atacado wholesale
atar-se; limitar-se to confine
atas minutes
at by __% on inflow
at __% sobre o valor ingressado by
at agora to date
at o presente momento to date, the parties have been
to cater; seve; to meet (conditions); to respond (requests); to answer
atender (requests)
atender (s exigncias, regulamentos, etc.) meet, comply with, conform to
atender as caractersticas (do mercado) to meet the requirements of ...
atender o cliente to serve/meet the client's needs
atendido pelo escritrio de x; atender managed out of the x office
atendimento assistance; service
atendimento a clientes especiais (de um banco) private banking Fin
Atendimento de Consulta Paralela answer to a related consultation
atentado transgression; offense; reversal
atentar contra to threaten
atento ao oramento budget-minded
atenuante mitigating circumstances
aterro sanitrio landfill
atestado de antecedentes criminal clearance certificate; criminal record, clearance certificate
atestado de inspeo sanitria public health inspection certificate
atestado de pobreza poverty affidavit
atestar attest, vouch
atinente relevant
atinentes a with respect to
atingir objetivos to further goals
ativa e passivamente as plaintiff or defendant
ativar (garantia) to enforce
atividade (ramo de negcios) activity
atividade auxiliar auxiliary activity
atividade bancria banking, banking industry
atividade cessante business interruption
atividade cclica cyclical activity
atividade com investimento intensivo em imobilizado capital intensive activity
atividade de consultoria advisory assignment
atividade econmica business activity
atividade provissional professional practice
atividade sazonal seasonal activity
atividades da operao business activities
atividades de banco mltiplo multiple banking Fin
atividades de floating floating activities Fin
atividades de negociaes e investimentos trading and investing activity Fin
atividades dos bancos de investimento investment banking Fin
atividades fora do pas, principalmente em parasos fiscais offshore
atividades normais regular business
atividades relacionadas a financiamentos loan servicing activity Fin
ativo asset
relates to the plaintiff in the case compared with the defendant, who is the
ativo (jur.) "PASSIVO"
ativo a curtssimo prazo liquid asset
ativo a curto prazo current assets
ativo a longo prazo long-term asset
ativo cedido em garantia pledged asset
ativo circulante current assets, short-term assets; available assets; current assets
ativo circulante lquido net current assets
ativo consumvel wasting asset
ativo contingente contingent asset
ativo contnuo immediately thereafter
ativo corrente currente liability
ativo dado em garantia asset backing Fin
assets offset by correspondent liabilities so that they cancel each other out in
ativo de compensao double entry bookkeeping
ativo de imposto diferido deferred tax asset
ativo de realizao imediata quick asset
ativo deprecivel depreciable asset
ativo diferido deferred asset
ativo disponvel available asset
ativo disponvel e de realizao imediata current funds
ativo disponvel e realizvel available and liquid assets
ativo disponvel; ativo financeiro cash; liquid asset
ativo e passivo assets and liabilities
ativo financeiro financial asset; liquid asset(s) Fin
ativo fixo fixed assets
ativo fixo, ativo imobilizado fixed asset
ativo imobilizado property, plant and equipment; fixed assets
ativo imobilizado; bens do ativo imobilizado fixed assets; plant; property and equipment (PPE)
ativo indexado pela inflation inflation indexed asset
ativo intangvel intangible assets; nonmonetary asset
ativo lquido net assets
ativo lquido bsico underlying net assets
ativo malevel quick assets
ativo monetrio monetary asset
ativo no circulante non-current asset
ativo no monetrio noncash property; nonmonetary asset
ativo nominal nominal asset
ativo oculto hidden asset
ativo operacional business assets
ativo pendente suspense account
ativo permanente; imobilizado permanent assets
ativo principal productive assets
ativo real real assets; actual assets
ativo realizvel a curto prazo short-term receivables
ativo realizvel; circulante; disponvel realizable assets; current assets
ativo tangvel tangible asset
ativo/passivo lending; borrowing; investment; obligation
ativos arrendados leased assets
ativos com incidncia de juros interest-bearing assets Fin
ativos de hipotecas executadas foreclosed assets
ativos de reserva reserve assets
ativos gerados de receita earning assets Fin
ativos no contabilizados unrecorded assets
ativos no monetrios, passivos no monetrios nonmonetary assets, nonmonetary liabilities
ativos principais major assets
ativos produtivos productive assets
ativos sem rendimento (juros) non-performing assets Fin
ato constitutivo charter
ato contnuo immediately thereafter
ato danoso que d causa a reparao por responsabilidade civil tort
ato de concentrao econmica monopolistic act
ato de distribuio da produo production sharing agreement
ato declarativo expository act
ato declaratrio (normativo) declaratory act (normative) Jur
ato doloso malicious act
ato dos acionistas ou dos diretores eleitos corporate action
ato fortuito act of God
ato normativo regulatory act; normative rulings Jur
formation agreement; articles/acts of incorporation (S.A. and Ltda.); certificate
atos constitutivos of incorporation
atos ilegais praticados por empresas illegal acts by companies Jur
atracadouro wharf; shed
atrair investimentos to lure investments
atrasado (dvida no paga no vencimento) arrears (of a debt)
atrasados de juros; juros em atraso interest arrearages
atraso comercial sales appeal
atraso de ___ dias with delay of ...
atraso no pagamento late payment
atravs do que whereby
atrelado pegged
atribuio; funo; tributo duty; share allotment (capital); assignment (funo, atividade)
atribudo (responsabilidade) vested
atribuindo-lhes capital destacado capital may be allocated thereto
atribuir to give; ascribe to (um significado, uma qualidade)
atributos; facilidades; caractersticas; aspectos features; capabilities, characteristics, attributes
atrito friction
atual current
atualizao updating
atualizao de sistemas systems updating
atualizao monetria monetary restatement
atualizado up to date, current
atualizar write up
atualmente today; now
atuar to act; to operate; to work out; to be engaged (in a line of business)
atuarial actuarial
aturio actuary
audincia hearing Jur
audincia de instruo discovery hearing; evidentiary hearing; preliminary hearing
audincia inicial preliminary hearing
audincia reservada closed-door hearing; closed-door session
audincia una preliminary and discovery hearing
audincia; conhecimento (ao, pedido) hearing; discovery hearing
auditar audit, exam Aud
auditor auditor Aud
auditor contnuo, auditor recorrente continuing auditor Aud
auditor externo external auditor Aud
independent auditor, independent accountant, independent public accountant
auditor independente (USA); public accountant; accounting firm Aud
auditor interno internal auditor Aud
auditor precedente, auditor anterior predecessor auditor Aud
auditor principal principal auditor Aud
auditor principal (responsvel pela auditoria da parte principal de um
grupo de empresas) principal auditor Aud
auditor pblico chartered accountant
auditor recm-contratado incoming auditor Aud
auditor(es) auditors; certified public accountants (CPA)
auditoria due diligence; council of justice (Dir. Proc.)
auditoria administrativa management audit Aud
auditoria anual annual audit Aud
auditoria de assuntos do meio ambiente environmental audit Aud
auditoria de contas audit of accounts Aud
auditoria de escopo limitado limited scope audit Aud
auditoria de final de ano year-end audit Aud
auditoria de nterim, auditoria intermediria interim audit Aud
auditoria de preveno de poluio pollution prevention audit Aud
auditoria de sistema de computador computer system audit Aud
auditoria em conjunto (feita por mais de uma firma de auditoria, com um
s parecer) joint audit
auditoria externa external audit Aud
auditoria independente independent auditing; independent public accounting (USA) Aud
auditoria interna internal audit Aud
auditoria obrigatria statutory audit Aud
auditoria operacional operational audit Aud
auditoria peridica periodic audit Aud
auditoria preliminar preliminary audit; interim audit Aud
auditoria recorrente recurring audit Aud
auditorias simultneas (emisso de pareceres por mais de uma firma de
auditoria) simultaneous audits Aud
auferir earn
auferir lucros make profits
aumentar increase; to escalate
aumentar de valor (nos livros) write up
aumentar em 15% to increase by 15%
aumento raise (pay); pay-rise (UK); increase
aumento das vendas boom in sales
aumento de capital capital increase
aumento de preo price increase
aumento de taxa de juros rising interest rates
aumento de valor resultante de avaliao appraisal increment
aumento salarial wage increase
ausncia de acordo failure to agree
ausncia devido doena (empregado) sick leave
austeridade monetria monetary stringency
autarquia instrumentality; government corporation; autarchy
autenticao; reconhecimento; abono (documentos) certification
autenticado (cpia, etc.) certified, notarized (copy, etc.); authenticated
autenticar authenticate, notarize
autenticidade genuineness
autntico authentic, bona fide
auto composio plea bargaining; plea negotiation
auto de concluso de obra certificate of occupancy
notice of infraction; infraction notice; notice of tax assessment; notice of
auto de infrao deficiency
auto de infrao (fiscal) tax assessment, tax notice; tax deficiency notice Jur
auto de regularidade de edificao building compliance certificate
auto de vistoria do corpo de bombeiros fire department inspection certificate
auto produtor self-substained producer
auto produtor self-sufficient producer
auto-avaliao self appraisal; self-evaluation
auto-estima self-esteem
auto-falncia voluntary declared bankruptcy; self-declared bankruptcy
autofinanciamento self-financing
auto-lanado self-assessed
auto-lanamento self-assessment
automao automation
automvel automobile
independent contractor; self-employed worker; contingent worker; on-call
autnomo; trabalhador autnomo worker; hourly part-time; autonomous; freelance worker
autor plaintiff
autor (de um projeto) sponsor
autor fsico perpetrator
autor intelectual instigator; mastermind
autor material perpretator
autora agravada plaintiff respondent
autoridade authority
autoridade competente pertinent authority
autoridade de linha line authority
autoridade fiscal federal governmental taxing authority Jur
autoridade judicial The Judiciary
autoridade para executar binding authority
autoridades da imigrao immigration authorities
autoridades fiscais, autoridades tributrias tax authorities, fiscal authorities Jur
autoridades normativas regulatory authorities Jur
autorizao authorization
autorizao authorization; authority
autorizao judicial court authorization
autorizao para cumprimento exequatur
autorizao prvia preliminary authorization
autorizado (subst.) licensee
autos case records; court records
autos apartados separate court records
autos conclusos the case is with the judge
autos de partilha record of succession
autos de reintegrao de posse instruments of repossession
autos do processo courts records; case records
autos instrutores files of evidence
autos principais main court files
auto-seguro self-insurance
auto-suficincia self-sufficiency
autuao authority; official notification; notice; additional tax assessment
delinquency notice (imposto no pago); deficiency notice (imposto pago a
autuao fiscal menor); tax deficiency notice;
autuaes reflexas consequential infraction notices
autuada defendant
autuante plaintiff
autuar tax claim; tax deficiency
auxiliar ancillary
auxiliar de escritrio junior clerk
auxlio-creche day-care assistance; day care center aid
auxlio-doena sickness benefit, disability compensation; sickness allowance; sick pay
auxlio-funeral funeral grant
auxlio-maternidade maternity assistance
auxlio-natalidade birth grant
auxlios visuais visual aids
aval endorsement; "aval", guarantee
avaliao appraisal; survey; valuation (estoque); estimation; evaluation
avaliao de bens do imobilizado appraisal of fixed assets
avaliao de cargo job evaluation
avaliao de crdito credit rating
avaliao de desempenho performance evaluation, performance appraisal
avaliao de entrevista interview evaluation
avaliao de estoques inventory valuation
avaliao de mercado market appraisal
avaliao de mrito merit planing
avaliao de risco risk assessment
avaliao de transao de cmbio a termo, aplicando-se a taxa corrente
pelo perodo restante buy-back valuation Fin
avaliao do trabalho de um especialista, avaliao do trabalho de um
perito assessing the work of an expert Aud
avaliado pelo valor de custo valued at cost
avaliador appraiser, valuer; valuation expert
avaliador diplomado licensed appraiser
avaliar to appraise; to evaluate; evaluate, appraise
avaliar bens imveis ou mveis (venda) to appraise
avaliar estoques (contab.) to value
avaliar novamente reappraise
avaliar para menos write down
avalista aval guarantor
avalizao do projeto project assessment
avalizado guaranteed by "aval"
avano importante break-through
avaria grossa (seg.) gross average
avaria particular (seg.) common average; particular average
avaria; dano damage Seg
avena covenant
aventureiro adventurer
averbao; apostilamento annotation; approval; recordal; approval of contracts
to record; to annotate; to protocol; register; to approve; legalize, annotate,
averbar register
aviltar (vb) to debase
avisar advise
aviso notice, advice; caveat
aviso de cobrana call notice

aviso de convocao; convocao (assemblia); edital de convocao call notice

aviso de crdito credit advice
aviso de entrega delivery notice
aviso de ocorrncia notice of state of affairs
aviso de priso arrest record; warrant of arrest
aviso de prontido N.O.R. (notice of readiness)
aviso de remessa remittance advice
aviso de sinistro notico of loss, notice of claim Seg
aviso prvio prior notice, previous notice; notice period
avocao certiorari
avocar-se (vb) to assume to oneself; to arrogate to oneself
b
baga de junpero (farm.) juniper berrics
baixa (contab.) write-off; cancelation; clearance (de inscrio)
baixa de item do ativo imobilizado retirement of fixed asset items
baixa na distribuio cancellation with the distributor
baixa parcial (contab.) write-down
baixar to issue; to be written of (dar baixa)
baixar (portaria, regulamento) enact (an ordinance) Jur
baixar, dar baixa (item) write off
baixas para despesas, retiradas, vendas (de itens do imobilizado) retirement (disposal of property and equipment)
baixista bear
baixo risco low risk
balana analtica analytical scale
balana comercial trade balance; balance of trades
balana comercial favorvel favorable trade balance
balana de bancada bench scale
balana de laboratrio laboratory scale
balana eletrnica eletronic scale
balana eletrnica filizola cap. __, diviso __ filizola electronic scale with a capacity for __, __ divisions
balana filizola filizola scale
balana mecnica com base metlica no cho mechanical scale with metal base on the floor
balana toledo toledo scale
balana toledo plataforma toledo platform scale
balancear offset; balance
balancete trial balance
balancete de verificao trial balance
balancete final closing trial balance
balancete intermedirio interim balance sheet
balancete; balancete de verificao interim balance sheet; trial balance sheet
balano "preparado" cooked balance sheet; veiled
balano (patrimonial/geral) balance sheet
balano analtico analytical balance sheet
balano analtico e sinttico condensed and analytical accounts; condensed balance sheet
balano de pagamentos balance of payments
balano encerrado balance as of
balano extraordinrio interim statement
balano intermedirio interim balance sheet
balano patrimonial balance sheet
balano patrimonial balance sheet
balano patrimonial preliminar preliminary balance sheet
balano sinttico condensed balance sheet; simplified balance sheet
balano trmico heat balance
balco counter
bancada de carpitaria carpentry bench
bancada de madeira para arquear caixas wooden bench for arching boxes
bancrio banking
bancarrota bankruptcy; bankrupt
banco bank
banco agente agent bank Fin
Banco Central do Brasil - BACEN Brazilian Central Bank
Banco Central Norte-Americano (EUA) Federal Reserve Bank - FED (USA)
banco comercial commercial bank
banco correspondente correspondent bank Fin
banco de atacado wholesale bank Fin
banco de compensao clearing bank Fin

Banco de Exportao e Importao dos Estados Unidos - EXIMBANK Export and Import Bank of the United States - EXIMBANK
banco de instruo instructing banks
banco de investimentos investment bank Fin
banco de massa consumer banking
banco de primeira categoria first-class banks
banco de primeira linha prime bank
banco depositrio depositary bank Fin
Banco do Nordeste do Brasil - BNB Bank of the Northeast of Brazil - BNB
banco emissor (carta de crdito) opening bank; bank of issue
banco estadual state-owned bank
banco global overall limitation
banco hipotecrio mortgage bank
Banco Interamericano de Desenvolvimento - BID Interamerican Development Bank - IDB
Banco Internacional de Reconstruo e Desenvolvimento - BIRD International Bank for Reconstruction and Development - IBRD
banco licenciado licensee bank Fin
banco mltiplo multiservice bank; universal bank; multiple bank
National Bank for Economic and Social Development; Brazilian Development
Banco Nacional de Desenvolvimento Econmico e Social - BNDES Bank - BNDES
banco notificador (carta de crdito) advising bank
banco notificante servicing bank; notifying bank
banco preferencial prime bank
banco universal multiservice bank; multiple services bank
Bancos de Referncia reference banks
banda cambial, faixa cambial exchange band
bandeira branca flag of truce
bandejas em ao com rodinha de borracha steel trays with rubber wheels
banho de areia sand bath
banho maria - 6 bocas double boiler - 6 burners
banqueiro banker
banqueiros do bicho numbers rackets bonus
barganha bargain
barra (/) slash
barra de ouro bullion
barreira alfandegria customs barrier; tariff walls
barreiras comerciais trade barriers
base basis; ground
base (de avaliao) de registro contbil carrying basis
base contbil abrangente comprehensive basis of accounting
base de clculo calculation basis
base de clculo do imposto tax calculation basis; tax assessable basis
base de custo cost basis
base eqitativa, base de valor justo basis of fair value
base imponvel assessable basis
base legal legal grounds
base monetria; meios de pagamento money supply, monetary basis
base paritria on an equitable basis
base recorrente (peridica) recurring basis
basear-se rely on
bases comutativas arm's length basis
bases correntes on a pay-as-you-go basis
bases equitativas/comutativas; bases puramente comerciais arm's-length basis
bases tcnicas technical bases Seg
bsico key
bastante procurador attorney-in-fact
baunilha vanilla
bebedouro watering through

Bel. abbrev. for Bacharel (if bachelor of law, could simply put ESQ. after the name)
bem item; honey; asset (inf.)
bem de famlia homestead right
bem do imobilizado capital asset, fixed asset
bem fungvel fungible asset
bem inativo inactive asset, idle asset
bem infungvel non-fungible asset
bem mvel movable asset; chattel
bem-conceituado reputable
bem-conhecido well known
bem-estabelecido well established
bem-estar social social welfare
bem-feito well done
bem-informado well informed
beneficiamento processing
beneficirio (de cauo/penhor) pledgee; beneficiary
beneficirio do segurado beneficiary of the insured Seg
beneficirio identificado do investimento investor of record
beneficirio registrado investor of record
beneficirio; fideicomissrio; sacador (letra de cmbio) beneficiary (trust); drawer; payee; transferee; recipient (servios)
beneficiente charitable
benefcio benefit, facility Seg
benefcio adicional por morte additional death benefit Seg
benefcio condicional suspended sentence
benefcio da dvida benefit of doubt
benefcio de ordem benefit of order; privilege of order
benefcio fiscal tax benefit
benefcio marginal marginal benefit
benefcio mnimo minimum benefit Seg
benefcios benefits
benefcios adicionais fringe benefits
benefcios colaterais fringe benefits
benefcios de aposentadoria retirement benefits
benefcios de aposentadoria pension benefits
benefcios de pessoal fringe benefits
benefcios e pagamentos diferidos (penses) deferred benefits and payments (pension) Seg
benefcios ps-aposentadoria post-retirement benefits
benfeitoria improvement
benfeitoria em propriedade arrendada leasehold improvement
benfeitoria; pertences appurtenances; improvement; amelioration
bens assets; goods; items; effects; commodities; estate; property(ies)
bens alodiais absolute title Jur
bens blicos military goods
bens corpreos tangible assets
bens dados em garantia collateral
bens de capital capital assets; capital goods
bens de condomnio jointly owned assets
bens de consumo consumer goods
bens de consumo durveis consumer durables
bens de produo producer's goods
bens de raiz real property
bens de renda income property
bens do ativo imobilizado fixed assets
bens do estoque; inventrio inventory
bens durveis durable goods
bens e direitos assets and rights
bens em condomnio jointly-owned assets
bens em geral property
bens empenhados pledged assets
bens imveis immovable assets; real property; real estate; property, real estate
bens manufaturados industrial goods
bens mveis movable asset; personal property; personalty
assets and property (for companies); personal and real property (for
bens mveis e imveis individuals); property and assets
bens no-durveis non-durable goods
bens numerrios assets in cash
bens patrimoniais equity assets
bens semoventes livestocks (Black's)
bens sociais corporate assets
bens; propriedades; ativos pessoais personal assets
bero; atracadouro wharf; shed
bico overtime; a secondary job (often at night - hence, "moonlighting")
bico injetor de combustvel injection nozzle
bimestralmente every two months
bingo permanente traditional bingo
bingo similar bingo related activitie
biotina (farm.) biotin
bip paging device
bissulfato de sdio anidrido anhydrous sodium bisulfate
bitributao double taxation Jur
bloco de aes tranche of shares
bloqueador de chamadas (telecom.) call blocker
bloquear dishonor (check); stop payment
boa condio de funcionamento in good working order
boa f bona fide; good faith
boa nota full or careful note
boa prtica comercial sound business practice
boas condies in good condition
boas intenes free from fraud; to come with clean hands
bobinadeira manual nacional para carretis national manual windig machine
bobinadeira para solda fio c/ motor eltrico/embreagem pq. winding machine for wire welding with electrical motor /"pq" clutch
bobinadeira semi-automtica semiautomatic winding machine
bobinador automtico, acionamento motor 1cv automatic winding machine, drive motor 1cv.
boi gordo finished cattle
boicote (s); boicotar (v) boycott (n) (v)
boletim de ocorrncia patrimonial police report
boletim de ocorrncia policial incident report; police report
boletim de subscrio subscription list
boletim informativo newsletter
boleto docket, dealer's note; form; order ticket Fin
bolsa scholarship; grant; exchange
bolsa de empregos employment exchange
bolsa de estudos scholarship
bolsa de futuros futures exchange; futures market Fin
Bolsa de Mercadorias e Futuros - BM&F Futures and Commodities Exchange - BM&F
bolsa de mercadorias; mercado fsico commodity exchange; commodity market
bolsa de valores stock exchange; stock market
Bolsa de Valores de So Paulo - BOVESPA So Paulo Stock Exchange - BOVESPA
Bolsa de Valores do Rio de Janeiro - BOVERJ Rio de Janeiro Stock Exchange - BOVERJ
bolsa educacional educational grant
Bolsa Mercantil & de Futuros (BMF) Futures and Commodities Exchange
bolsas de seguros insurance exchange Seg
bom estado de conservao in good operating condition
bomba centrfuga centrifugal pump
bomba qumica pneumtica pneumatic chemical pump
bombordo (naveg.) board
bonificao (advertising) agency volume bonus; bonus, gratuity
bonificao (diretores e empregados); gratificao bonus; backwardation (bolsa)
bonificao de ... dividends in the form of ...
bonificao de aes stock dividend; bonus shares
bonificao de quota bonus quotas
bonificao em aes stock dividend
bonificao em dinheiro cash bonus(es); dividends
good moral conduct; good moral principles; good practice; good morals;
bons costumes morality; decency
bnus bond; bonuses; bonus
bnus ao par par bond
bnus ao portador bearer form
bnus cupo zero do terouro americano United States Treasury Zero Coupon Bonds
bnus de colocao pblica publicly issued bonds
bnus de converso de dvida debt conversion bond
bnus de desconto discount bond
bnus de dinheiro novo de 1992 new money bond
bnus de emisso stock warrant
bnus de emisso pblica publicly-issued bond
bnus de juros atrasados 1991/1994 eligible interest bond
bnus de phase-in phase-in bonus
bnus de reduo temporria de juros front-loaded interest reduction bond
bnus de reduo temporria de juros com capitalizao front-loaded interest reduction with capitalization bond
bnus de sada exit bond
bnus de subscrio warrant; sub bonus; bonus issue; subscription bond/bonus
Bnus do Banco Central - BBC Central Bank Bonds
bnus do tesouro exchequer bond
Bnus do Tesouro Nacional - BTN Federal Treasury Bonds - BTN
Bnus do Tesouro Nacional Fiscal - BTNF Daily Federal Treasury Bonds
bnus em dinheiro cash bonus
bnus globais permanentes no-US nominativos non-US permanent global registered bond
bnus na forma definitiva definitive form
bnus na forma global global bond
bnus nominativo registered form
border bordereau
boreste (naveg.) starboard side
botijo gas tank; gas cylinder
box de opes options box Fin
brando loose
brecha loophole
brinde freebie; promotional gifts; giveaway
brochura brochure
bruto gross
bula package insert; information pamphlet
burlar bypass
burocracia bureaucracy, redtape (informal)
busca (s); buscar (v) search (n) (v); inquiry; search (em cartrio)
busca aruanda oficiosa unofficial search
busca e apreenso; penhor legal distraint; search and seizure
busca frentica name search
busca verbal oral search
buscar to solicit
buscar opinies canvass, hear opinions
c
c.c. (combinado com) combined with; coupled with
c.c. (conta corrente) current account
cabe a ____ ____ shall perform the
cabealho letterhead
caber to have authority; to be empowered
cabide de emprego featherbedding
cabimento propriety; advisability; scope
cabimento de recurso acceptance of appeal
cabvel applicable; as may be appropriate
cabo (dlar-cabo) cable
cabotagem coastal shipping; cabotage
registration form; credit investigation; registration; reference file,
cadastro register
cadastro bancrio credit rating
cadastro de contribuintes official list of taxpayers
cadastro de contribuintes mobilirios (CCM) Independent Workers' Tax List (has to do with ISS tax)
cadastro de pessoas fsicas (CPF) Individual Taxpayers' Register

Cadastro Geral de Contribuintes - CGC General Taxpayers' Register, Corporate Tax Registration Number - CGC
cadeia de distribuio distribution chain
cadeia de lojas, cadeia de restaurantes chain store, chain restaurant
cadeiras giratrias rotary chairs
caderneta de depsito em poupana passbook (for savings account) Fin
cadinho com bomba e agitador com maarico a diesel crucible with pump and agitator with diesel blowtorch
cadinho de ondas wave crucible
cadinho diesel, composto de 1 panela tipo 1, revestida de refratrio e diesel crucible consisted of 1 type-1 pan coated with refractory and
chapas de ao de __", alimentada com maarico steel plates of __", fed with blowtorch
caducado lapsed
caducar (patente) forfeit, lapse
caducar (vb) to lapse (marca); to forfeit; to become null and void
caducidade forfeiture; lapse (marca); become stale (checks) (to)
caduco forfeited; null and void; expired; matured
caixa cash; cashier
caixa (fiscal) actual payment date
caixa automtico em banco automatic teller machine - ATM Fin
caixa de amortizao sinking fund
caixa de assistncia do Poder Pblico public officials saving funds
caixa de assistncia dos procuradores proxy saving funds
caixa de assistncia jurdica judiciary saving funds
caixa de banco bank teller
caixa de liquidao settlement department; liquidation department
caixa de madeira wooden box
caixa de previdncia relief fund
caixa de previdncia dos funcionrios do BB's employees social security savings
caixa de sugestes suggestion box
caixa dois slush fund
caixa dois, caixa "dois" black cash, unrecorded funds
caixa e bancos cash and banks
caixa econmica savings bank
Caixa Econmica Federal - CEF Federal Savings and Loans Bank - CEF; Federal Savings Bank
caixa eletrnico; posto de atendimento eletrnico automatic teller machine
caixa em mos cash in hand
caixa pequeno petty cash
caixa/cabine de fora main distribution frame (MDF)
caixa-forte strong-room
caixa-forte subterrnea vault
caixinha kickback
calandra cilindro cylinder mangle
clcio calcium
calculado como sendo ... calculated as ...
calculadora eletrnica eletronic calculator
calcular calculate; figure out

calcular "por dentro" (somar de novo ao valor de um bem, um lucro ou

uma receita o valor do imposto correspondente antes deduzido) gross up
calcular mal miscalculate
calcular proporcionalmente to prorate
clculo das probabilidades probability Seg
clculo de imposto tax computation
clculo de tempo ganho/perdido time sheet
clculo de tempo ganho/perdido no embarque ou descarga lay time statement
clculo do preo dos riscos de seguros pricing of insurance risks Seg
clculo judicial computation for legal proceedings
clculo pas por pas per country limitation (taxterm)
calculos rescisrios severance pays
calnia libel
cmara (tribunal) chamber
cmara de comrcio chamber of commerce, board of trade
cmara de compensao clearing house Fin
cmara de compensao de cheques clearing house
cmara de deputados house of representatives
cambial negotiable instrument; commercial paper

cambirio arising out of or concerning a promissory note or a bill of exchange

cmbio exchange
cmbio bloqueado blocked exchange
cmbio contratado contracted exchange
cmbio exterior foreign exchange
cmbio manual over-the-counter exchange; over-the-counter market
cmbio oficial official rate; official exchange
cambista broker
camel street peddler
caminho truck
campo (espao) para melhoramento room for improvement
campo de aplicao sphere of application
canal de comunicao channels of communication
canal de distribuio channel of distribution
cancelamento cancellation
cancelamento cancelling Seg
cancelamento (contab.) charge-off
cancelamento de protesto protest cancellation
cancelar hipoteca (vb) to discharge; to lift a mortgage
cancelar; dispensar (pagamento) discharge (vb)
candidato applicant, candidate, contender
canhoto stubb (amer.); counterfoil (br.)
canhoto de cheques counterfoil
canhoto de conhecimento counterfoil waybill
canhoto de documentos stub
canibalizar cannibalize
canteiro de obras worksite
capacida mxima maximum capacity
capacidade competence
capacidade capacity Seg
capacidade analtica de julgamento analytical and judgmental abilities Aud
capacidade de crdito/solvncia creditworthiness
capacidade de endividamento borrowing capacity
capacidade de gerar lucros earnings capacity
capacidade de gerar receita earning power; profit capacity
capacidade de julgamento judgment
capacidade de ler e escrever literacy
capacidade de pagamento ability to pay
capacidade de pagamento dos clientes customer creditworthiness
capacidade exeqvel de tomar emprstimo available borrowing power Fin
capacidade financeira para obter crdito creditworthiness Fin
capacidade fsica operacional physical operating capacity
capacidade ideal ideal capacity
capacidade instalada installed capacity
capacidade ociosa overcapacity; idle capacity; overcapacity gap (met.)
capacidade operacional operating capacity
capacidade produtiva productive capacity
capacidade residual remaining capacity
capacidade utilizada utilized capacity
capacidade, competncia capacity
capataz, chefe de turma foreman
capatazia wharfage
capital capital; principal; equity
capital a descoberto capital overdraft
capital a termo capital for settlement
capital acionrio stockholders' equity
capital autorizado authorized capital
capital circulante lquido net current assets
capital com direito a voto voting capital
capital com direito a voto, capital com direito votante voting capital, voting stock
capital contaminado tainted capital Jur
capital de giro working capital
capital de giro lquido net working capital
capital de giro negativo negative working capital
capital de giro, capital circulante working capital
capital de risco venture capital, risk capital
capital declarado declared capital
capital destacado allocatted capital
capital e reservas capital and surplus
capital emitido issued capital
capital estrangeiro foreign capital; foreign funds
capital excedente capital in excess, share premium; surplus capital
capital fixo fixed capital
capital imobilizado fixed capital
capital ingressado capital inflow
capital inicial seed capital
capital integralizado paid-up capital; called-up capital; paid-in capital
capital integralizado superior ao valor nominal additional paid-in capital, share premium
capital investido vested interests
capital mnimo minimum capital Seg
capital no-integralizado unpaid capital; assessable capital stock (not paid-in)
capital nominal nominal capital
capital operacional operating capital
capital prprio equity capital
capital realizado paid-up capital; paid-in capital
capital segurado amount insured Seg
capital sem direito a voto non-voting capital
capital sem direito a voto nonvoting capital
capital stock (gen./bal.); corporate capital; share capital (S.A.); quota
capital social capital (Ltda.)
capital social em aes capital stock (USA), share capital (UK)
capital subscrito subscribed capital
capital sujeito a risco risk-based capital
capital totalmente integralizado fully-paid capital stock
capitalista capitalist
capitalizao capitalization
capitalizao de emprstimos externos capitalization of foreign loans
capitalizao de juros interest capitalization
capitalizao de lucros e reservas capitalization of profits and reserves
capitalizao dos lucros capitalization of income
capitalizar capitalize
capitalizar (juros) to compound interest
capitalizar fundos raise funds
capitania dos portos port authority
captao raise; raising
captao de recursos raising of capital; fund raising
captao de recursos financeiros financial funding
captar (vb) (recursos) to raise funds
capturar to select
caput main section; main clause
caracterstica feature
caractersticas da operao transaction features
caractersticas; dispositivos; vantagens features
caracterizar to tipify; to define
carter satisfativo full satisfation of the claim
carter societrio corporate nature
carboxil metil celulose de sdio (farm.) sodium carboxy methyl cellulose
carecer de to require
carncia de capital want of capital
 lack of legal ground to substantiate claim; insufficiency; failure to state
carncia de uma ao a cause of action
carncia; perodo de franquia; prazo de carncia grace period; lack of grounds; grace; insufficiency (ao)
carepa (met.) scale
carga cargo
carga a granel bulk cargo
carga area air freight
carga de trabalho working load
carga dos autos withdrawal of the case records
carga tributria tax burden Jur
cargo position; title; office; job
cargo (ou emprego) em comisso temporary job; position of trust (according to bank law)
position of trust; bona fide position (also bona fide work); bona fide
cargo de confiana work (also bona fide position)
cargo intelectual exempt employee
carimbo seal
carimbo (da JUCESP) rubber stamps
carimbo de borracha rubber stamp
carimbo de recebimento reception stamp
carn payment voucher; stubbook
carn-leo compulsory income tax on certain earnings - personal Jur
carns de imposto tax submissions
caronista free rider
carregamento shipment
carregamento no convs stowage on deck
carregar (pacote, mercadoria) to bear
carregar tambores drum carrier
carreira career
carretis (rolos) sobre cavaletes de cantoneira e rodas coils (bobbins) over corner workbench and wheels
carretis com roda - fabricao prpria coils with wheel - own manufacturing
carreto cartage
carrinho cart
carrinho de ao tipo supermercado supermarket type steel cart
carrinho de ferro com rodas de borracha iron rubber-wheeled cart
carrinho hidrulico (cap.: __ toneladas) hydraulic carts - ___ tons capacity
carro panela/torpedo (met.) metal car
carro-chefe (marketing) cash cow; flagship; financial mainstay
carta aditiva amendatory letter
carta area registrada; via area first class mail
carta branca free hand; full and ample power; carte blanche
carta com franquia paga prepaid certified mail
carta complementar side letter
carta contrato letter agreement
carta de "conforto" comfort letter Aud
carta de alterao amendatory letter
carta de apresentao Letter of representation Aud
carta de comprometimento de crdito standby letter of credit Fin
carta de confirmao de cumprimento de clusulas contratuais no default letter Fin
carta de contratao engagement letter Aud
carta de crdito stand-by letter of credit; letter of credit, credit letter
carta de crdito confirmada confirmed letter of letter
carta de crdito irrevogvel irrevocable letter of credit Fin
carta de crdito irrevogvel e confirmada irrevocable confirmed letter of credit
carta de encaminhamento cover letter
carta de fiana (prestada a) letter of guarantee
carta de fretamento; carta partida charter party (C/P)
carta de inteno letter of intent Jur
carta de iseno de responsabilidade comfort letter
carta de preposio letter of appointment of agent
carta de referncia letter of reference
carta de renncia retirement letter
carta de representao letter of representantion Aud
carta de representao da administrao, carta de responsabilidade da
administrao (aud.) management representation letter Aud
carta de sentena writ of execution
carta epistolar letter agreement
carta opinativa opinion letter
carta partida charter party
carta patente letter patent; bank charter (bancos); charter, operating license
carta precatria letter rogatory; letter of request; precatory letter
carta precatria de citao e penhora precatory letter of summons and pledge Jur
carta protocolada letter against receipt
carta rogatria letter rogatory
carta-circular circular letter
carta-convite; pedido de cotao invitation to tender
carto com valores armazenados (smart card) irregular nonstandard
carto de apontamento de horas de trabalho job card
carto de banco bank card
carto de crdito credit card
carto de dbito debit card Fin
Carto de Identificao do Contribuinte - CIC Individual Taxpayer Identity Card - CIC
carto de inscrio enrollment card at
carto de pedido de produtos order card
carto de ponto punch card; time card, clock card
carto magntico ATM cashcards Fin

cartas de concordncia (para utilizao de parecer em publicaes) consent letter Aud

carteira (investimento) portfolio
carteira administrada managed portfolio
carteira comercial commercial department
carteira conservadora conservative portfolio; nonspeculative portfolio
carteira de aes managed securities portfolio(s)
carteira de emprstimos loan portfolio Fin
carteira de identidade identity card
carteira de investimentos investment portfolio
carteira de negcios book of business
carteira de pedidos backlog
carteira profissional work card
cartel cartel
cartel cartel
cartela de mercado market board
cartes de assinaturas signature plates
Cartrio (de Tribunal) Clerk's Office
Cartrio (Poder Judicirio) Court Registry Office; Court registry; Cartel
Cartrio de Interdies e Tutelas Office of Interdictions and Guardians
Cartrio de Notas Notary Office
cartrio de origem original office registry
Cartrio de Protestos de Ttulos Protest Office; Negotiable Instruments Protest Office
Cartrio de Registro Civil das Pessoas Jurdicas Civil Registry of Legal Entities; Corporate Civil Registry
Cartrio de Registro de Imveis Real Estate Registry Office
Cartrio de Registro de Ttulos e Documentos Registry of Deeds and Documents
cartrios pblicos public records
cartularidade documentary evidence

civilian household (as in Secretaria para Assuntos da Casa Civil); or

Casa Civil chief of staff (as in Chefe do Gabinete da Casa Civil); Civil Office
casa de mquinas (naveg.) engine room
casa decimal decimal place
casado matched (securities)
casamento em regime de comunho de bens community property marriage
cascalheiros gravel pits
casco (naveg.) hull
caso principal (main) case; case
caso de diversidade (cidadania) diversity case
caso de fora maior event of force majeure
caso de inadimplemento event of default
caso de inadimplemento em potencial potential event of default
caso fortuito act of God Seg
caso perdido the case will not be successful
caso-a-caso case-by-case basis
casos de inadimplemento event of default
casual deficiency or revenue
casualidade fortune
catalisador catalyst
catlogo catalogue
catlogo telefnico (telecom.) directory
categoria seniority
categoria profissional professional category; occupational category
cauo escrow, collateral Fin
cauo de aes share pledge
cauo de custas e honorrios to post bond for court costs and fees
cauo dos diretores pledge to guarantee the performance of directors
bail; escrow; pledge; security; guarantee; bond; collateral (para fins de
cauo; fiana judicial; depsito em garantia emprstimo)
caucionrio surety Fin
causa de pedir; possibilidade jurdica cause of action
cautela share certificate; provisional share certificate; draft; caution
cautela de aes share certificate
cautela provisional share certificate
cautelar provisional remedy
cavalo mecnico trailer; semi-trailer
caverna (naveg.) rib
cedente promitente committed assignor
cedente, cessionrio transferer, transferor; assignor
cedente; concedente assignor; grantor
to assign (one can only assign a right. Obligations or duties are
ceder delegated)
ceder resseguro cede reinsurance Seg
cdula schedule; certificate
cdula de anlise analytic schedule
cdula de crdito credit certificate
cdula de identidade para estrangeiros alien registration card
cdula de registro de erro error log schedule
cdula hipotecria mortgage certificate
cdula pignoratcia de debntures certificate of pledged debentures
celebrao (de contrato) execution
celebrado entered into
celebrar (contrato) to enter into
clulas de trabalho work cells
censo census
censo de capital estrangeiro foreign capital census
Centrais Eltricas Brasileiras S.A. - ELETROBRS Brazilian Electricity Company - ELETROBRS
central plant
central de comutao telefnica (telecom.) telefone switching office

Central de Custdia e de Liquidao Financeira de Ttulos - CETIP Clearing House for the Custody and Financial Settlement of Securities
Central Geral dos Trabalhadores - CGT Workers' Central Union
central telefnica (telecom.) central office
Central Termoeltrica (CTE) Facility
Central nica de Trabalhadores - CUT Workers' Central Labor Union - CUT
Centro das Indstrias do Estado de So Paulo - CIESP Industrial Association of the State of So Paulo
centro de custo cost center
Centro de Estatstica e Informaes - CEI Statistics and Information Center
centro de lucro profit center
centro de negcios trade center
Centro Integrado de Apoio Criana - CIAC Integrated Center for Child Support
Centro Tcnico Aeroespacial - CTA Aerospace Technical Center
centros industriais despendiosos outlying industrial centers
cerceado restricted; limited; curtailed
cerimnias pblicas public functions
certido certificate; certified copy
certido atualizada de filiao vintenria updated twenty-year certificate
certido da dvida ativa da unio overdue federal liabilities certificate
Certido da Justia do Trabalho (CJT) Certificate issued by the Labor Court
Certido da Justia Federal (CJF) Certificate issued by the Federal Courts
certido da matrcula com negativa de nus e alienaes negative enrollment certificate for liens and conveyances
certido de aeronavegabilidade certificate or airworthiness
certido de andamento (M&P) certificate of status
certido de bem imvel abstract of title (to property) Jur
certido de objeto e p certificate of purpose and status; certificate of pledged debentures
certido de nus reais certificate of in rem guarantee
certido de propriedade e negativa de nus title clearance certificate
certido de sentena certified copy of court decision
Certido do Distribuidor - Executivos Fiscais (CDE) Certificate from Tax Distributors
Certido do Distribuidor Cvel (CDC) Certificate from the Civil Distributor
Certido do Distribuidor Cvel (Falncia e Concordata) (CDFC) Civil Distributor Certificate (Bankruptcy and Concordata)
Certido do Distribuidor Criminal (CRIM) Criminal Distributor Certificate
certido do distribuidor de execues criminais certificate of criminal execution distributor
Certido dos Cartrios de Protesto (PROT) Certificate issued by Protest Officers
certido explicativa explanantory certificate
certido explicativa dos feitos explanatory certificates with respect the suits

certido negativa de dbito - CND social securities contributions clearance; Debt Clearance Certificate
Certido Negativa de Dbito do Instituto Nacional do Seguro Social Debt Clearance Certificate by the Brazilian Social Security Institute
INSS (INSS)
certido negativa de imposto de renda income tax clearance
certido negativa de nus e alienaes clearance certificate as regards liens and conveyances
certido negativa; declarao de desimpedimento clearance certificate
certido pignoratcia de debntures certificate of pledged securities
certido vencida outdated certificate
certido vintenria com negativa de nus sobre imvel 20-year clearance certificate
certides certificates; public notary reports
certides de natureza fiscal e previdenciria tax and social security clearance certificates
certificado de ao share certificate; warrant
certificado de aes, cautela de aes stock certificate
certificado de andamento (M&P) certificate of status
certificado de atribuies incumbency certificate
certificado de aturio actuary's certificate Seg
certificado de autorizao certificate of incumbency
certificado de avaria damage certificate Seg
certificado de averbao certificate of approval; certificate of annotation
certificado de competncia certificate of incumbency
certificado de depsito a taxas de juros flutuantes floating rate certificate
Certificado de Depsito Bancrio - CDB Bank Deposit Certificate, Certificate of Bank Deposit Fin
certificado de depsito de aes share deposit certificate

certificado de depsito de colocao pblica a taxas de juros flutuantes publicly-issued floating rate CD
certificado de depsito de valores mobilirios Brazilian Depositary Receipts - BDR
Certificado de Depsito Interfinanceiro - CDI Interbank Deposit Certificate, Certificate of Interbank Deposit Fin
certificado de filiao vintenria certificate of twenty-year title
certificado de origem certificate of origin
certificado de origem origin certificate
Certificado de Participao em Reflorestamento - CPR Certificate of Participation in Reforestation
Certificado de privatizao - CP Privatization Certificate - CP
certificado de quitao debt clearance certificate
certificado de registro certificate of registration
certificado de registro de capital capital registration certificate Jur
certificado de registro de fabricao certificate of registered product
certificado de regularidade de situao (FGTS) certificate of good standing
certificado de regularidade de situao (INPS) certificate of good standing with
certificado de seguro insurance certificate Seg
certificado de transferncia pass-through certificate
certificado de tributos estaduais state tax certificate
certificado de tributos federal federal tax certificate
certificado de tributos mobilirios municipal tax certificate
certificado mltiplo de aes multiple share certificate
certificado para troca ou converso de direito real sobre parte ideal em certificate for exchange or conversion of beneficial interests in global
bnus globais bonds
certificado provisrio interim certificate
certificados de depsito a prazo time deposit certificates Fin
certificados de depsito com taxa fixa fixed rate depoosit certificates Fin
certificados de depsito com taxa flutuante floating rate deposit certificates Fin
certifico e dou f I certify and attest
certo e ajustado understood and agreed
cessao do estado de liquidao lifting of the liquidation
cesso assignment
cesso de "export notes" assignment of export notes Fin
cesso de direitos assignment of claim; assignment of rights
cesso de duplicatas factoring
cesso de participao acionria transfer of ownership
cessar to no longer apply
cessionria promitente committed assignee
cessionrio transferee, assignee
cessionrio; concessionrio assign; assignee; dealer; grantee
 basic consumer products; marketbasket; typical family food basket;
shopping basket of household goods; staple product basket; staple
cesta bsica basket
cesta de ndices basket of indices
cesta de moedas basket of currencies
ceticismo crescente deepening skepticism
chamada roll-call
chamada (convocao para ressarcimento dos ttulos) call
chamada (para pagamento de aes ou fundos emprestados ou para
entrega de garantia adicional) call Fin
chamada abreviada (telecom.) speed calling
chamada com discagem abreviada (telecom.) speed calling
chamada de capital capital call
chamada de entrada / recebidas (telecom.) incoming call
chamada de mo-de-obra manpower requisition
chamada em conferncia (telecom.) three-way calling
chamada em espera (telecom.) call waiting
chamamento autoria to call a party to join the suit as plaintiff
chamamento ao processo third-party practice
chamar autoria to implead

chamar lide to attach a party to a suit (opposite of "to separate/sever a case/trial)

chamariz; isca bait and switch
chancela mecnica facsimile signature; seal; mechanic authentication
chances chances of success; slim chances
chapa aquecedora heater plate
chapa grossa (met.) plate
chapeamento (naveg.) plating
chata ou cofre de carga a bordo (L.A.S.H.) L.A.S.H. (lighter aboard ship)
chave de acesso password
chefe boss
chefe de departamento chairman (univ.)
chefe de famlia head of household
chefe de subdiviso subdivision head
chefe do Gabinete Civil secretary for civil affairs
chegar a um acordo; avenar; aceitar to agree on a basis
cheque check (USA); cheque (UK)
cheque administrativo banker's check
bank cashier's check; bank draft; bank draft; bankers draft; cashier's
cheque administrativo check
cheque avulso counter check
cheque bancrio cashier's check
cheque cancelado cancelled check
cheque compensado cleared check
cheque cruzado crossed check; check for deposit only
cheque de viagem traveler's check
cheque em branco blank check
cheque em compensao check for clearing
cheque especial credit facility check; overdraft-secured check
cheque frio bad check; bounced check
cheque no descontado unpresented check
(as opposed to bearer check) - drawn to the order of; payable to the
cheque nominal ou nominativo order of
cheque ps-datado (com data futura) post-dated check
cheque pr-datado postdated check
cheque pr-datado (com data atual para desconto futuro) predated check
cheque sem fundos rubber check; dishonoured check; bounced check
cheque sustado stop payment
cheque visado certified check, pre-cleared check
chicote harnesses; wiring harnesses (elet.)
chul toe jam
ciclo comercial trade cycle
ciclo contbil accounting cycle
ciclo de aprendizado learning cycle
ciclo de fluxo de caixa cash flow cycle
ciclo de negcios business cycle
ciclo de produo production cycle
ciclo de vida economic life
ciclo de vida do produto product life cycle
ciclo econmico economic cycle
ciclo operacional operating cycle
cidado; cidadania citizen; citizenship
cincia do processo cognizance of a case
ciente noted; acknowledge
ciente e de acordo acknowledge and agree to
cifrao encryption
cifras figures
cifras arredondadas round figures
cilada pitfall
cilindro (met.) roll
cilindros de laminao (polido) lamination cylinders (polished)
cindida transferee
cinta transportadora conveyor belt Tec
circulao escritural de moeda currency circulation in book-entry form
circulao fsica de moeda currency circulation in physical form
circulante; passivo circulante; passivo exigvel current liabilities; current assets
circular de oferta offering circular
circularizao circularization Aud
circunscrio imobiliria real estate district or
circunstanciar draw up
ciso spin-off
ciso parcial split-off; partial spin-off
ciso total split-up; total spin-off
summons; service of process (entrega); summons (papel); process (s
citao vezes, notificao ou intimao); subpoena
citao com hora certa service of process at a predetermined hour
citao do protesto service of protest
citao judicial citation Jur
citao pessoal personal summons
citao por rogatria service of rogatory letter
citaes judicial summons; quotes
citar summon; notify; serve process
CKD completely knocked down (desmontado) disassembled
clamor; brado cry
clara e exatamente fairly and accurately
classe executiva business class
classe nica one-class preferred shares
classificao classification, rating, ranking, grade
classificao de cargo job classification
classificao de crdito credit rating
classificao de pessoal personnel rating

classificao de um banco no setor da atividade bancria ("ranking") bank rating

classificao do desempenho performance rating
classificao do IBGE IBGE classification
classificao por mritos merit rating
classificao tarifria classification of tariff
classificar graduate
clusula clause Jur
clusula (contrato social) article
clusula (estatuto) clause
clusula adicional supplementary contract Seg
clusula compromissria arbitration clause (arbitr.); commitment clause
clusula de abandono abandonment clause Seg
clusula de ajuste escalation clause Jur
clusula de arbitramento arbitration clause Seg
clusula de cobertura coverage clause Seg
clusula de contrato provision Jur
clusula de escape escape clause
clusula de franquia dedeuctible clause Seg
clusula de guerra war clause Seg
clusula de habilitao enabling clause
clusula de invalidez disability clause Seg
clusula de outorga de opo para aquisio de aes share option clause
clusula de paridade cambial exchange parity clause

discretional clause; clause potestative (clause containing conditions

clusula de potestativa ou leonina which subject one of the parties to the will of the other party)
clusula de proibio de concesso de garantias negative pledge clause
clusula de qualquer motorista any-driver clause Seg
clusula de rateio coinsurance clause; sharing clause Seg
clusula de reajuste escalator clause
clusula de reposio replacement clause Seg
clusula de retenes e limites retention and limits clause Seg
clusula de reverso reversion clause
clasula de valor no mercado market value clause Seg
clusula de vencimento antecipado acceleration clause Fin
clusula exorbitante extraordinary clause
clusula hipotecria mortgage clause Seg
clusula penal no compensatria noncompensatory fine
clusula potestativa clause potestative; discretional clause
clusula preferencial enabling clause (GATT)
clusula resolutria default clause; termination clause
clusulas comerciais em aberto clear market clauses
clusulas restritivas restrictive covenants Jur / Fin
client (servios profissionais: mdicos, advogados); customer;
cliente consumer (bancos, lojas, empresas)
cliente com saldo credor customer in credit
cliente do exterior overseas customer
cliente do sistema de telefonia fixa (telecom.) landline customer
clientela customers; client list; client; clientele
clientelismo patronage; pork-barrel; spendingl; clienteliar
clientes principais major clients
clima de concorrncia acirrada fiercely competitive climate
coao duress; coercion; compulsion
coativo (lei coativa) statutory provision of a public nature
co-autor co-principal
co-autoria concerted action

coberta (situao em que os riscos de juros e mercado esto cobertos) covered Fin
cobertura coverage
cobertura insurance cover Seg
cobertura payment; penthouse (apto.)
cobertura adicional contra perdas e danos additional cover against loss or damage Seg
cobertura bsica basic coverage Seg
cobertura cambial foreign exchange cover
cobertura cambial exchange cover
cobertura de assistncia mdica medical care coverage Seg
cobertura de capital capital cover
cobertura de dirias hospitalares hospital daily care expenses Seg
cobertura de margem cover costs (to)
cobertura de mortalidade mortality coverage Seg
cobertura parcial partial coverage (services agreement)
cobertura suplementar dos riscos de catstrofes supplementary catastrophe coverage Seg
cobertura suplementar, cobertura acessria additional cover Seg
cobertura total full coverage
cobrador collector
cobrana collection
cobrana collection
cobrana judicial judicial collection
cobrar to collect; charge (tax); levy (tax)
cobrar a mais overcharge (to)
cobrar de ... assess by against; to bill to
cobrar despesas de terceiros (reembolso) to account to sone; for expenses; chargeback
cobrvel collectible
cobrvel collectible
cobrir as despesas defray
cobrir o lance outbid (to)
cobrir um dficit make up a deficit; meet a deficit
COD pagamento contra entrega (cash on delivery)
codificao coding, codification
cdigo buzaid code of civil procedure
cdigo civil civil code Jur
cdigo civil civil code
cdigo comercial commercial code Jur
cdigo de defesa do consumidor consumer defense code Jur
cdigo de tica profissional code of professional ethics
cdigo de obras building code
cdigo de processo civil code of civil procedure
cdigo de processo penal code of criminal procedure
cdigo de valorao aduaneira customs valuations code
cdigo penal penal code
cdigo penal penal code
Cdigo Tributrio Nacional - CTN National Tax Code - NTC
cdigos de autenticao authentication codes
cdigos de identificao identification codes - ID
coeficiente coefficient
coeficiente angular beta coeficient; regression coefficient
coeficiente de liquidez imediata acid-test ratio; quick ratio
coeficientes-chave key ratios
coercitvel binding
coerncia consistency
co-financiamento; financiamento conjunto cofinancing
cofre de aluguel em Banco deposit box; safe
cofre de carga container
cofre particular em banco safe deposit box Fin
cofres, cofres especiais lockboxes
cogente statutory
cogente (princpio) necessary; norma cogent; cogent rule
cogitada contemplated
cogitar contemplate
cognato cognate
coibir prevent; suppress
coisa julgada res judicata
coisa mvel movable asset
colaborao contribution
colao (inventrio) collation; case record
colapso financeiro (bolsa) crash
colateral; garantia de emprstimo bancrio collateral
coleo de amostras range of patterns
colega partner; associate (law firm)
colegiado joint committee; collective; plenary body; full board
colegial secondary school; high school (EUA)
Colgio Eleitoral electoral college
colendo (adj.) venerable
colher a assinatura have the proper signature set hereunto
colidncia; divergncia conflict
colidente interfering with
colidir com conflict with
coligada associated company
coligada associated company
colis postal/postaux parcel post
coliso collision Seg
collar de taxas de juros collar (hedging)
colocao issue; placement; placement with; oferring to
co-locao (utilizao de um mesmo local) collocation (telecom.)
colocao de executivos, recolocao (de profissional) outplacement
colocao de resseguro placing of reinsurance Seg
colocao direta direct placement Fin
colocao em funcionamento start-up
colocao primria de ttulos flotation; initial public offering (IPO)
colocao privada private placing services Fin
colocao privada private placement
colocao pblica public placing services Fin
colocaes de ttulos privados private placements
colocado em um local ou dentro de um meio de transporte (F.O.B.) F.O.B. (free on board)
coluso collusion
com a jointly with
com a presente herewith
com antecedncia de at least 10 (ten) days in advance
com boas intenes free from fraud
com cpia para ... and, by copy, to ...
com defeito out of order
com desconto at a discount
com direito de voto voting shares
com direitos cum rights
com dividendo cum dividend Fin
com exceo de except for
com falta de lacking
com fins lucrativos for profit
com fora de lei as an act of law
com iseno de interesses (em transao) arm's length (transaction)
com o que where upon
com poder de empowered; with authority to
com prejuzo at a loss
com presena acentuada nos mercados internacionais actively engage in international business
com relao a; relativo a in connection with
com vigncia em effective upon
comanditrio dormant partner; silent partner
comando top echelon
comando de circulao flow control
comarca judiciary district; judicial district
combinao combination
combinao bem sucedida winning combination
combinao de atividades de marketing marketing mix
combinao de empresas business combination
combinado com coupled with; together with
comentar to speak to (an issue, etc.)
comentrios imput; comments
comercial recorded spot
comercializao commercialization
comercializao marketing; trade; merchantability; negotiability; sale; dealing in
comercializar trade
comerciante trader
comerciante merchant; trader; businessmann
comercirio commercial employee
comrcio trade, commerce
comrcio commercial employee
comrcio bilateral (entre dois pases) bilateral trade
comrcio de produtos bsicos, comrcio de produtos primrios commodity trade
comrcio exterior foreign trade
comrcio exterior foreign trade
comrcio interno domestic trade
cominao contratual penalty
cominao pecuniria fine
cominao; liminar injunction; sanction
comisso fees
comisso (em transaes) commission
comisso adicional front-end fee
comisso da underwriter de valores mobilirios spread Fin
comisso de abertura front-end fee
comisso de administrao management fee
comisso de agenciamento agency fee
comisso de arbitragem panel of arbitrators; arbitration committee
comisso de auditoria, comit de auditoria audit committee
Comisso de Benefcios Fiscais e Programas Especiais de Exportao -
BEFIEX Committee for Fiscal Incentives and Special Export Programs - BEFIEX
comisso de compromisso commitment fee
comisso de contratao engagement fee
comisso de corretagem brokerage fee; brokerage commission
comisso de direo, comit diretor (orientador), comit-piloto steering committee
Comisso de Incentivos Exportao - CIEX Export Incentives Commission
comisso de intermediao finder's fee(s)
comisso de intermedirios finder's fee(s)
comisso de negociao grievance committee; arrangement fee
comisso de participao flat fee; exposure fee
comisso de permanncia late payment surcharge
comisso de reserva de crdito standby fee
comisso de resseguro reinsurance commission Seg
comisso de valores mobilirios securities commission
Comisso de Valores Mobilirios - CVM Brazilian Securities Commission - CVM
comisso executiva executive committee
Comisso Interna de Preveno de Acidentes - CIPA Internal Commission for Accident Prevention
comisso local cruzeiro free
comisso mercantil business mandate
comisso mista parlamentar de inqurito joint parlamentary investigation committee
comisso paritria grievance committee; joint committee
comisso retida em grandes negcios commissions retained on significant operations Seg
comisso sobre vendas sales commission
comissrio commission agent; commission merchant; commissioner
comissrio (em concordata) trustee
comissrio de futuros futures commission merchant
comissionamento provisioning; commissioning (equipamentos)
comisses consultivas para resolver problemas com CNSP consulting committees for problem solution with CNSP Seg
comisses de trabalhadores workers' councils
comisses dos agentes agent commissions
comisses sobre prmios emitidos commissions on premium issued Seg
comisses sobre prmios retrocedidos commissions on retroceded premiums Seg
comisses sobre produtividade commissions on production
comit committee
comit de administrao management committee
comit de avaliao de cargos job evaluation committee
Comit de Contabilidade Financeira e Gerencial - IFAC) Financial and Management Accounting Committee - FMAC
Comit de Divulgao do Mercado de Capitais - CODIMEC Committee for Capital Market Dissemination
Comit de Normas Contbeis Internacionais - IASC International Accounting Standards Committee - IASC
comit diretor steering committee
Comit do Setor Pblico - CSP Public Sector Committee - PSC
comit examinador de segurados policyowner examining committee Seg
comit executivo executive committee
Comit Internacional de Prticas de Auditoria - IFAC International Auditing Practices Committee - IAPC
comit para assunto especfico ad-hoc committee
comitente (St. Exch.) customer; giver; principal
commodities commodities
commodities a futuro commodity futures
como de fato cedido tem as in fact he has assigned
como era do conhecimento de as all, those present were aware
comodante lessor
comodatrio lessee
comodato free lease; bailment
comodato emergente venture capital company
companhia company
companhia corporation
companhia (com clientes, viagens, hotis) expense account
companhia aberta publicly-held company; closely-held company
companhia controladora holding company
companhia controladora holding holding company
companhia de investimentos investment company
companhia de seguros insurance company Seg
companhia de seguros mtuos mutual insurance company Seg
Companhia Estadual de Tecnologia de Saneamento Bsico e Defesa do So Paulo State Basic Sanitation, Technology and Environmental Protection
Meio Ambiente - CETESB Agency

companhia fechada; sociedade de capital fechado closely-held company; close company; close corporation; private corporation
companhia hipotecria mortgage loan company Fin
companhia limitada - cia. limited liability company
companhia operante operating company
companhia seguradora insurance firm
companhias cedentes ceding companies Seg
companhias de seguros consorciadas insurance consortia Seg
comparabilidade (de informaes financeiras) comparability
comparecer attend
comparecer a appear in; present themselves; to report to
comparecer em juzo to appear in court
comparecer perante come before
comparecimento attendance
comparecimento em juzo appearance
comparsas cronies
compartilhamento de custos cost sharing
compartilhamento de termpo time sharing
compatibilizar-se com comform to
compensao clearing, compensation
clearance (ttulos); offsetting; setoff; clearing (securities); trade-off (inflao,
compensao (ttulos); desembarao desemprego)
compensao de cheques check clearing Fin
compensao de ttulos papel clearing Fin
compensao por perdas e danos loss compensation
compensar set off; offset; settle; make good; to be cleared
compensar (v) offset (by; against)
compensar passivo fictcio to offset liabilities
compensar um cheque clear a check
competncia jurisdiction; authority; accrual
competncia (fiscal) reference date
competncia do exerccio accrual basis
competncia interpessoal interpersonnel competence
competncia no cargo job competence
competncia profissional (incluindo qualificao) professional competence
competncia rationae personae personal jurisdiction
competncia sobre a matria em questo subject matter jurisdiction
competncia tcnica technical competence
appropriate; proper; competent; to have jurisdiction; applicable; qualified;
competente adequate; suitable; sufficient, capable; legally fit
compilao compilation
compilao gleaning
complessividade comprehensiveness
complessivo included in with other payments
componente component
componente ingredient
comportamento de compradores buyers' behavior
comportamento do consumidor consumer behavior
comportamento profissional, atitude profissional professional behavior Aud
comportar admit; bear; suffer; be eligible for; permit
composio acionria shareholding
composio com credores arrangement with creditors
composio seguinte broken down as follows
composio, acordo, transao settlement; organization chart
compostagem compost
composto de consists of
compra purchase
compra de aes ordinrias acquisition of common stock
compra de bens de forma global - porteira fechada lump-sum purchase
compra de contas a receber factoring
compra de material de consumo, compra de suprimentos purchase of consumption materials
compra e venda a termo futures purchase
compra e venda de ttulos no mesmo dia day trade Fin
comprador buyer, purchaser
comprador de opo de venda put option buyer
comprador paga mercadoria, seguro e frete (C.I.F.) C.I.F. (cost, insurance and freight)
comprador paga mercadoria, seguro, frete e juros (C.I.F.I.) C.I.F.I. (cost, insurance, freight and interests)
comprador paga mercadoria, seguro, frete, juros e comisso (C.I.F.I.C.) C.I.F.I.C. (cost, insurance, freight, interests and commission)
comprar a parte de um scio buy out a partner (to)
comprar e vender market (to)
comprar ttulos na expectativa de alta/baixa, comprar aes na
expectativa de alta/baixa to be long Fin
compreender undestand; figure out
compreender comprise; represent
compressor de ar __ libras/polegadas wayne air compressor __ pounds/inches
comprometer-se (vb) to agree; to undertake; to assume; to covenant; endanger (neg.)
compromissadas (operaes) repurchase and resale agreements; conditional
compromissrio comprador; promitente comprador committed purchaser
compromissrio vendedor; promitente vendedor committed seller
compromisso commitment, agreement
compromisso (arbitr.) commitment; affirmation; compromissum; undertaking; compromise
compromisso arbitral arbitration commitment; arbitration agreement
compromisso de cessao consent decree
compromisso de confidencialidade nondisclosure commitment
compromisso de sigilo confidentiality agreement
compromisso obrigatrio binding commitment
compromisso para aquisio de imobilizado capita commitment
compromisso srio stem
compromissos de recompra do mercado monetrio money market repurchase commitments Fin
compromissos; avenas binders; covenants
comprovao de perda ou prejuzo proof of loss
comprovadamente provenly
comprovante supporting document, voucher
comprovante voucher; copies of documents; slip
comprovante adequado sufficient evidence; adequate proof
comprovante de caixa cash voucher
comprovante de conhecimento/embarque bill of lading
comprovante de depsito bancrio bank deposit slip
comprovante de lanamento journal voucher
comprovante de pagamento payment slips; evidence
comprovantes vouchers
compulsrio (adj.) mandatory; compulsory
comum acordo mutual agreement
comunho de bens common property
comunho de bens community property ruling; common property
comunho de recursos pooling of funds
comunicao communication
comunicao notice
comunicao do sinistro loss communication Seg
comunicao formal formal communication
comunicao informal informal comunication
comunicao interpessoal interpersonnel communication
comunicado notice; communiqu
comunicado impresa press release
comunicado n communiqu No.
comutao commutation
comutao switching
comutar switch
comutativo arm's length
conceber uma proposta conjunta develop a joint bid
concedente de crdito credit grantor Fin
concedente; cedente; estipulante; instituidor (trust) assignor; grantor
conceder to award
conceder a palavra to offer the floor; to recognize
conceder indenizaes award damages (to)
conceder linha de crdito extend credit facilities
conceito concept
conceito de correlao entre receitas e despesas matching concept
conceito de relevncia materiality concept
conceituada reputao preeminent reputation
concentrao concentration (oppositive of diversification)
concentrao vcuo vacuum concentration
concesso concession
concesso franchise; to rendering of; extension (crdito); title (minerao); mandate
concesso comercial commercial concession
concesso de crdito extension of credit; underwriting Fin
concesso de lavra mining concession
concesso de servios pblicos public utility; quasi-public company
concessionrio dealership
concessionrio; cessionrio assign; assignee; dealer; grantee; concessionaire
concessor de emprstimos lender
concessor de licena licensor
conciliao settlement; reconciliation (BACEN)
conciliao numrica numerical conciliation
concluir fase de instruo to complete discovery
concluir negcios close a business deal
concluso conclusion
concluso atingida, concluso a que se chegou conclusion reached
conclusivo conclusive
concluso (estar) concluded and sent to
concomitante concurrent
concomitantemente concurrently
concordar comply
concordar, contribuir concur
concordata receivership, arrangement with creditors Jur
scheme of arrangement; reorganization proceedings; composition; debt
reabilitation (brankruptcy relief under chapter 13 for debt rehabilitation); debt
concordata rehabilitation (bankruptcy relief)
concordatrio insolvent; legally incapacitated
concorrncia competition
concorrncia desleal unfair competition
concorrncia pblica public bid
concorrncia pblica competitive bidding
concorrncia; licitao bidding; sealed-bid tender; competitiveness
concorrente competitor
concorrente competition; company; bidder
concorrente desconhecido dark horse
concretizao consummation; completion (of a transaction)
concretizar; promover (cesso) carry out; to seek to achieve
concreto (adj.) material
concurso contest bidding; aiding and abetting; sweepstakes
concurso de credores composition with creditors; creditors' claims in bankruptcy proceeding
concurso promocional sweepstakes
concusso graft
condenao; laudo; parecer award; advense judgment
condenaes por dano moral punitive damages
condenado sentenced
condenar to sentence; to award
condio de habilidade normal leaving conditions
condio mista mixed condition
condio potestativa potestative condition
condio precedente; pr-requisito condition precedent
condio resolutiva resolutory condition; dissolving condition
condio suspensiva supensive condition; condition precedent
condicionada contingent order
condicionado conditioned to

condies (clusulas) de emprstimos, condies de financiamentos loan covenants Fin

condies da ao causes of action
condies de crdito credit terms Fin
condies de licitao bidding conditions
condies de pagamento payment conditions
condies de trabalho working conditions
condies de trabalho insatisfatrias poor working conditions
condies de venda sale terms, terms of sale
condies estritamente cumulativas (Lei da S.A.) transaction at arm's length
condies financeiras, estar em melhores be better off
condies precedentes conditions precedent
condies; prazos terms
condizentes consistent with
condizentes com with specifications
condomnio co-ownership; condominium
condomnio (em) property held pro indiviso
condomnio aberto open-end condominium; open joint ownership
condomnio fechado closed-end condominium
condmino building occupant
conduo dos negcios conduct of affairs, conduct of business
condute; eletroduto; tubulao (telecom.) conduit
condutor escorting officer; arresting officer (when a policeman)
conduzir (arbitragem) hold
conexo (sistemas; terminal) bridging
confeco clothing manufacture
confeco (roupa) garment manufacturing; clothing manufacture
conferncia conference
conferncia lecture
conferncia (bens e direitos); transmisso conveyance of assets and rights; transfer of assets and rights
conferncia (mais de duas pessoas na mesma ligao telefnica) conference call
conferncia das transaes proof of transactions, checking of transactions
conferncia de bens convenyance of the fixed assets
conferncia de bens e direitos transfer of assets and rights
conferncia de quotas conveyance of quotas; transfer of quotas
conferente tallyman
conferir check
conferir to grant; check
conferir confidencialidade conform confidentiality
conferir liminar approving injunction
conferir o direito de to entitle
confiabilidade reliability
confiana confidence
confiar rely on
confivel reliable
confivel; confiar (v) dependable; depend, entrust (v)
confidencial confidential
confidencial to be sealed
configurar to constitute; to tipify
confirmao confirmation Aud
confirmao bancria bank confirmation Aud
confirmao de recebimento acknowledgement of receipt
confirmao negativa negative confirmation Aud
confirmao positiva positive confirmation Aud
confirmaes recebidas (de circulao) incoming confirmation Aud
confirmar ratify; confirm
confirmar deciso to uphold a decision
confiscar confiscate
confisco judicial seizure under legal process
confisso admission
confisso de dvida acknowledgment of indebtedness; acknowledgment of debt
confisso ficta indirect confession
confisso quanto matria de fato judgment by default
conflito conflict
conflito de interesses conflict of interests
conforme amostra as per sample
conforme relao anexa as attached
conforto adicional safety margin
confrontao das partes equal adversary parties
confrontado bordered (real state)
confuso; empasse; caos gridlock; turmoil
congelamento freezing
congelar freeze
conglomerado conglomerate, group
conglomerado (grupo de pessoas) conglomerate
congressistas fisiolgicos swing-vote congressmen
Congresso Nacional National Congress
conhecedores (gria) those in the know
conhecer um pedido to hear a claim
conhecer uma ao to take cognizance of an action; hear an action
conhecido como ... known as ____ plan; named for treasury secretary ...
ordinary (proceedings); cognizance (kind of jurisdiction); (to) gain knowledge
conhecimento of (do despacho)
conhecimento (ao, pedido) hearing
conhecimento areo airway bill (AWB)
conhecimento de companhia rodoviria trucking company bill of lading
conhecimento de depsito warehouse receipt; warehouse warrant
conhecimento de despacho acknowledge; be aware of; be informed
conhecimento de embarque bill of lading
conhecimento de embarque bill of lading (B/L)
conhecimento de embarque areo air waybill
conhecimento de embarque sem declaraes adicionais bill of lading clean
conhecimento ferrovirio railway bill of lading
conhecimento fluvial inland waterway bill of lading
conhecimento martimo bill of lading
conhecimento tcnico know-how
cnjuge spouse
conjunta ou separadamente jointly or severally
conjunto de 5 cavaletes set of 5 workbenches
conjunto de 6 tanques em ao carbono set with 6 tanks in steel carbon
conjunto de bens (de uma pessoa) estate
conjunto de empreitada global fixed-price turn-key contract

conjunto de medidas que resultam em reestruturao organizacional quasi-reorganization

conjunto de moldes para __ tarugos (manual) mold set for __ vises (manual)
conjunto de moldes para barras - diversas medidas mold set for bars - various measurements
conjunto de moldes para esferas __ mm. mold set __ mm sphere
conjunto moto redutor e rosca sem fim para fundio contnua motor reducer assembly and endless thread for continuos melting
conjunto(s) complex; suite(s)
conjuntura econmica business prospects; market condition
conquistar; conseguir to derive
consagrado (adj.) well-received; recognized; acclaimed; time-honored
consagrar to uphold
consanginidade consanguinity
consecuo achivement; attainment
consecuo de objetivos achievement of objectives
conselheiro substituto deputy councilmember
conselheiro(s) councilmember; director(s)
Conselho Administrativo de Defesa Econmica - CADE Administrative Council for Economic Defense
conselho consultivo advisory council, consultative group
conselho consultivo advisory council; advisory board; consultative council
conselho de administrao board of directors; administrative council
conselho de administrao de fundaes board of trustees
conselho de classe union council
conselho de contribuintes taxpayers' council Jur
conselho de contribuintes taxpayers council
Conselho de Desenvolvimento Industrial - CDI Industrial Development Council
Conselho de Poltica Aduaneira - CPA Council of Customs Policy
conselho de sentena trial jury
conselho deliberativo decision-making council
conselho diretivo board of directors
conselho diretor board
Conselho Federal de Contabilidade - CFC Federal Accounting Council - CFC
conselho fiscal fiscal council, statutory audit committee
conselho fiscal board of auditors; audit committee
Conselho Interministerial de Preos - CIP Interministerial Prices Board - CIP
conselho interministerial de preos (CIP) Price Commission
Conselho Monetrio Nacional - CMN National Monetary Council - CMN
Conselho Nacional das Zonas de Processamento de Exportao - CZPE National Council of the Export Processing Zones
Conselho Nacional de Abastecimento (antes, CFP - Companhia de
Financeiamento da Produo) - CONAB National Council of Supply (Formely, Production Finance Company)

Conselho Nacional de Desenvolvimento Cientfico e Tecnolgico - CNPq National Council of Scientific and Technological Development
Conselho Nacional de Informtica e Automao - CONIN National Council of Informatics and Automation
Conselho Nacional de Poltica Fazendria - CONFAZ National Council of Fiscal Policy
conselho nacional de poltica salarial National Council on Salary Policy
Conselho Nacional de Poltica Salarial - CNPS National Council of Wage Policy
Conselho Nacional de Seguros Privados - CNSP National Council of Private Insurance
Conselho Nacional de Siderurgia - CONSIDER National Steel Board
Conselho Nacional de Telecomunicaes - CONTEL National Council of Telecommunications
Conselho Nacional do Petrleo - CNP National Petroleum Council
Conselho Regional de Contabilidade - CRC Regional Accounting Council - CRC
Conselho Regional de Economia - CRE Regional Economic Council - CRE
Conselho Regional de Tcnicos em Administrao - CRTA Regional Council of Administration Technicians - CRTA
conselho regional dos contadores (CRC) Regional Accounting Council
conselho; junta; diretoria board
consenso consensus
consentimento assent
consentimento consent
conseqncia consequence; outcome
conseqncias fiscais tax consequences Jur
conservao upkeep
conservao simultnea conference call
conservadorismo conservatism
considerada adjudged

considerando que whereas taking into consideration that; whereas clause (USA); recital (UK)
considerar entertain (hold in mind)
consignao (em) consignment (on)
consignao em juzo deposit in court
consignao em pagamento deposit in court; court deposits
consignador consignor
consignar to document
consignar um voto de louvor a to state the company's thankfulness to
consignatrio consignee
consistncia jurdica (sem) without color of right
consolidao consolidation
consolidao das leis do trabalho Consolidated Labor Laws
Consolidao das Leis do Trabalho - CLT Consolidation of the Labor Laws - CLT
consolidao de propriedade purchaser's title
consolidao linha a linha line-by-line consolidation
consolidao; fuso (A+B+C) consolidation; ratification; almalgamation (soc.)
consolidado consolidated
consolidar fund (to); to consolidate; ratify; restate (contrato social, estatuto)
consorciado consortium member
consrcio consortium
conditional sale agreement; purchasing pool; syndicate (bancos); purchasing
consrcio consortium (fornecimento de equipamentos)
consrcio de bancos bank syndicate Fin
constantes de included in
constituio (capital) formation of capital
constituio (empresas) company formation; organization; incorporation; establishment
constituda de composed of
constituinte principal or client
constituir (obrigao) create
constituir advogado retain an attorney
constituir crdito collect
to organize a company; set up; establish a company; form a company; to set
constituir sociedade up a company
constituir uma pessoa jurdica incorporate, set up, form a company
constituir; formar S.A. to incorporate
constitutivo establishing a legal fact
constrangimento ilegal duress coercion
construo civil home-building
construo em ao inox construction in stainless steel
construes em andamento construction in progress
construir build
consubstanciar to evidence; reflect the substance of; represent
consubstanciar, comprovar substantiate, prove the existence of
consularizar legalize
consulente requesting taxpayer
consulta consultation

consulta; pedido de cotao; sindicncia inquiry (a um rgo); advice (fat.); request for a ruling; advance ruling (prvia)
consultor adviser; turnaround consultant; crisis manager; restructuring consultant
consultor de investimentos investment advisor, investment adviser (UK) Fin
consultor de investimentos investment adviser
consultor de pessoal personnel consultant
consultor financeiro financial adviser
Consultor Geral da Repblica General Counsellor of the Republic
consultor jurdico general counsel; legal counsel
consultor jurdico geral general counsel
consultoria de organizao management consulting
consumao mnima minimum charge
consumidor consumer
consumidor de alta renda high-end customer
consumidor final ultimate consumer
consumidor final end consumer
consumidor interno domestic consumer
consumidor; cliente consumer
consumo consumption
consumo excise; consumption
consumo de material material usage
consumo relativo intensity
conta account
conta account; bill
conta bancria bank account
conta bancria comum checking account
conta bancria negativa overdrawn account
conta bloqueada blocked account Fin
conta cativa captive account
conta coletiva joint account act; joint omnibus acct
conta congelada frozen account Fin
conta conjunta joint account Fin
conta conjunta joint account
conta corrente current account
conta corrente checking acct (USA); current acct (UK)
conta corrente de livre movimentao unblocked current acount
conta corrente de quotistas quotaholder current accounts
conta corrente vinculada (s vezes) escrow account
conta de absoro adjunct account
conta de aes (ttulos) cash account
conta de aes que permite saldo negativo margin account
conta de adiantamento drawing account, advance account
conta de caixa cash account
conta de caixa caucionada pledged cash account
conta de capital capital account
conta de cobrana duvidosa doubtful account
conta de compensao memorandum account, contra-account
conta de compensao (em balano) memoranduns accounts
conta de controle controlling account
conta de correspondentes no pas e no exterior (contas do banco com
outros bancos) nostro account Fin
conta de custdia custody cash account
conta de depsito checking account; trust account (aes)
conta de depsito a prazo time deposit account Fin
conta de depsito vista em banco demand deposit account Fin
conta de depsito em garantia escrow account
conta de depsito para poupana savings deposit account Fin
conta de despesa expense account
conta de despesas gerais overheads account
conta de investidor em corretora para operao "on margin" margin account
conta de liquidao calculation of award
conta de lucros e perdas profit and loss account
conta de lucros e perdas profit and loss account
conta de movimentao bancria current account; open account
conta de participao no-societria unincorporated sharing account
conta de poupana savings account Fin
conta de rateio clearing account
conta de reserva reserve account
conta de resultado income account (of a company)
conta de resultado pendente (ativo); deferido deferred charges
conta de resultado pendente (passivo) deferred income
conta de reteno de correspondncia hold-mail account Fin
conta de ttulos no onerados unemcumbered securities account
conta do resultado income account
conta em aberto open account
conta em forma de T T-account
conta em suspenso suspense account
conta escrita entry
conta garantida secured account
conta grfica graphic account; memorandum account; control account; book account
conta inativa dormant account
conta margem margin account
conta no negativo overdrawn account
conta no vermelho the account is overdrawn
conta para capital de giro working fund bank account
conta permitindo saldo negativo (valores mob.) margin account (securities)
conta pessoal personal account
conta pr-memria memorandum account
conta prpria own-account trading (eurodollars)
conta remunerada interest-bearing account; indexed account
conta remunerada de depsito em garantia interest-bearing escrow account
conta salrio payroll account
conta subsidiria subsidiary account, subaccount
conta suspensa suspense account
conta transitria suspense account, clearing account
conta vinculada blocked account
conta vinculada blocked account
contbil (adj.) book
contabilidade accounting, accountancy
contabilidade accounting; accountancy; book-keeping
contabilidade a nvel geral de preos general price level account
contabilidade a valores atuais current value accounting
contabilidade criativa creative accounting
contabilidade de custos cost accounting
contabilidade fiduciria fiduciary accounting
contabilidade financeira financial accounting (=general acc.)
contabilidade geral general accounting (=financial acc.)
contabilidade gerencial management accounting
contabilidade industrial industrial accounting
contabilidade integrada integrated accounting
contabilidade por partidas dobradas double entry book-keeping
contabilidade que leva em conta os efeitos da inflao inflation accounting
contabilidade tradicional administrative accounting; financial account (as opposed to cost accting)
contabilidade tributria tax accounting
contabilizao baseada na competncia (de exerccios) accrual basis of accounting
contabilizado posted as
contabilizar record, account for
contabilizar to post; account for; book (to)
conta-depsito reserve account
conta-depsito; conta bancria que, geralmente, rende juros deposit account Fin
contador accountant
contador accountant; book-keeper
contador auxiliar junior accountant
contador pblico credenciado certified public accountant
contador registrado CPA (certified public accountant)
contador snior senior accountant
contador-geral chief accountant
contadoria do juiz court treasury
contados a partir desta data as from this date
contagem cclica, contagem rotativa cicle count
contagem de estoques stock taking (UK), inventory count (USA), stock count (UK)
contagem de mos show of hands
contagem de valores mobilirios securities' count
contagem regressiva countdown
contagens em sistema de rodzio rotation counts
contagens por teste test counts
containers em chapa de ferro p/ refugos containers in iron plate for scrap
contaminado (capital) tainted
contaminar taint
conta-movimento checking account, cash account, deposit account
contanto que inasmuch
contar compute
contar com to have
contar com o assessoramento to be assisted by
contar; confiar to rely on
contas a pagar accounts payable
contas a pagar factoring; accounts payable
contas a pagar a fornecedores trade accounts payable
contas a receber accounts receivable
contas a receber receivables; accounts receivable
contas a receber com direito a reclamao, contas a receber com direito
a recurso receivables with recourse
contas a receber de bancos due from banks
contas a receber descontadas discounted trade receivables
contas a receber diversas other accounts receivable
contas a receber do cliente accounts receivable from clients
contas a receber negociadas factored receivables
contas a redeber de clientes trade accounts receivable
contas atrasadas arrears
contas canceladas (de clientes falecidos) deceased customers' accounts Fin
contas cobrveis accounts collectible
contas de comerciantes merchant accounts
contas de compensao clearing accounts
contas de diretores de funcionrios e de empresas de um banco; contas
internas house accounts

contas de realizao duvidosa, proviso para devedores duvidosos allowance for doubtful accounts
contas primrias first time placements
contato contact
contemplar, considerar contemplate
conteno de custos cost containment
contencioso litigation
contencioso civil civil litigation
contentor de solda em fio wire welding container
contestao (ru); defesa; manifestao rplica answer; defense
contestao por negao geral general denial answer
contestada answered by the defendant
contestante respondent
contestar to respond; to question; to challenge; answer
contedo contents
contedo do testemunho, do depoimento the sense of the testimony (Dir. Proc.)
contingncia contingency
contingncia de ganho gain contingency
contingncia fiscal tax contingency Jur
contingenciamento temporary tighbening of loan credit
contingncias pendentes pending matters
continuao continuation
continuamente on an ongoing basis
continuar keep up, carry on
continuidade continuity
continuidade ongoing concern
continuidade operacional dos negcios da empresa, continuidade
normal dos negcios da empresa going-concern
contornar bypass
contornar, no cumprir (deciso) to circumvent
contra-apresentao ondemand
contra-arrazoado; contra-razes de apelao counterarguments
contra-arrazoar to file counterargument; to oppose
contrabando smuggling, contraband
contrao de crdito tightening of credit
contra-cheque statement of payroll deductions
contracultura (ir contra suas convices culturais) counterculture
that the parties be given an opportunity to confront each other (adversary
contraditrio (que seja estabelecido o contraditrio) proceeding)
contra-entrega on delivery
contrafao; imitao (M&P) counterfeit; imitation; passing-off; infringement (M&P)
contrair emprstimo to contract any loan
second draft (commercial); counter-arguments of one against whom an
contra-minuta appeal has been filed (civil procedure)
contra-notificao counternotice
contrapartida balancing item
contra-partida (contab.) counterentry; issuance
contrapartida (em) return (in)
contrapartida de lanamento contra entry
contraprestao consideration
contra-proposta counter-bid
contra-razes counterarguments
contra-razes de apelao counterarguments
contra-recibo cross-receipt
contrariar a lei to contravene the law
contrariedade (Proc. Penal) defense's reply
contratao hiring
contratao (de profissional) engagement
contratao de crdito externo raising of funds abroad
contratada contractor; prime contractor
contratante principal; contracting party (in construction, the owner)
contratar (seguro) take out
contratar (vb) to retain (servios); to contract a loan (emprstimo); hire (pessoas)
contratar cmbio close the exchange (to)
contratar pessoal hire
contratar um emprstimo com o Banco Central take out from the bank a loan
contratar/contrair emprstimo take out a loan; contract a loan
contrato (s); contratar (v) contract (n) (v)
contrato a longo prazo long-dated contract, long-term contract
contrato a termo forward contract Fin
contrato a termo futures contract
contrato vista spot contract Fin
contrato aleatrio hazardous contract
contrato bilateral executory contract
contrato chave em mos turn-key contract
contrato coletivo de trabalho collective labor agreement Jur
contrato cumulativo cumulative contract
contrato de (locao) de servios de fornecimento de refeies meal services agreement
contrato de abertura de ... credit agreement
contrato de abertura de crdito; contrato de financiamento credit facility agreement
contrato de abertura de linha de crdito prefinance agreement
adhesion contract; interfirm agreement; contract of concurrence; take it or
contrato de adeso leave it contract; shrink-wrap agreement
contrato de administrao management contract
contrato de afretamento charter party
contrato de agenciamento de emisso, colocao e pagamento issuance, placing and paying agency agreement
contrato de agenciamento de linha de subscrio agency line agreement
contrato de apoio operacional practice support agreement
contrato de arrendamento com clusula de opo de recompra leaseback agreement
contrato de arrendamento de bens de capital capital lease
contrato de assistncia tcnica technical assistance agreement
contrato de associao joint venture agreement
contrato de assuno de dvida agreement for the assumption of debt
contrato de cmbio foreign exchange contract Fin
contrato de cmbio exchange contract
contrato de cmbio a termo forward exchange contract Fin
contrato de cauo; contrato de depsito de aes escrow agreement
contrato de cesso de direitos agreement on the assignment of rights
contrato de cesso de sub arrendamento em garantia collateral sublease assignment agreement
contrato de cesso e transferncia de aes share assignment and transfer agreement
contrato de comodato free lease agreement
contrato de comodato freelease agreement
contrato de compensao clearing agreement
contrato de compra purchase contract
contrato de compra e venda de aes share purchase agreement
contrato de compra e venda de aes, promessa de compra e venda de agreement for the share purchase, share purchase commitment and other
aes e outras avenas covenants
contrato de compra e venda de estabelecimento goodwill purchase agreement
contrato de concesso de linha de crdito a ttulo de adiantamento; contrato
de financiamento advance facility agreement
contrato de confidencialidade secrecy agreement
contrato de constituio (soc.) acts of incorporation
contrato de constituio de usufruto usufructuary agreement
contrato de consultoria contbil accounting consultancy agreement
contrato de consultoria de investimentos investment advisory contract
contrato de cooperao tcnico-industrial tecnical-industrial cooperation agreement
contrato de credenciamento de usurio registered user agreement
contrato de custdia custodial agreement
contrato de depsito de aes escrow agreement
contrato de depsito em garantia guarantee deposit agreement; escrow agreement
contrato de distribuio distributor/distribution agreement
contrato de distribuio da produo production sharing agreement
contrato de distribuio de ttulos underwriting agreement
contrato de dvida debt agreement Fin
contrato de emprstimo loan agreement
contrato de emprstimo, contrato de financiamento loan agreement Fin
contrato de experincia probation contract
contrato de fabricao sob encomenda custom-made manufacture agreement
contrato de financiamento advance facility agreement; credit facility agreement
contrato de fornecimento supply contract
contrato de fornecimento de tecnologia industrial agreement for the supply of industrial technology
contrato de futuros futures contract Fin
contrato de futuros a curto prazo front contracts
contrato de futuros a longo prazo back contracts
contrato de garantia collateral agency agreement
contrato de gaveta off-the-record agreement
contrato de gesto de bens e/ou valores agreement for the administration of property and/or securities
contrato de industrializao por terceiros manufacture by third parties agreement
contrato de licena para explorao de patente patent license agreement
contrato de licenciamento a ttulo oneroso remunerated license agreement
contrato de licenciamento de marcas gratuito royalty-free trademark license agreement
contrato de licenciamento de uso de marca trademark license agreement
contrato de locao lease
contrato de mtuo loan agreement
contrato de opo option contract Fin
 option agreement for the purchase of quotas; quota purchase option
contrato de opo de compra de quotas agreement
contrato de paridade de indexadores index parity contract Fin

contrato de participao e compromisso de financiamento de capital de giro capital participation agreement and working capital financing commitment
contrato de participao e garantia security and sharing agreement
contrato de participao nos custos cost-sharing agreement
contrato de penhor pledge agreement
contrato de penhor de quotas quota pledge agreement
contrato de permuta de aes share swap agreement
contrato de permuta de participaes e outras avenas agreement for quota swap and other covenants
contrato de preo fixo fixed price contract
contrato de pr-financiamento para exportaes facility agreement
contrato de prestao de assistncia tcnica technical assistance agreement
contrato de prestao de garantia collateral agreement
contrato de prestao de garantia fidejussria personal guarantee agreement
contrato de prestao de servios service agreement; agreement for provisional services (temporrios)
contrato de prestao de servios de assistncia tcnica technical service agreement
contrato de promessa de mtuo loan commitment agreement
contrato de repasse de emprstimo externo com outorga de garantia e outras
avenas foreign loan onlending agreement with guarantee and and other covenants
contrato de representao comercial agency agreement
contrato de risco profit-sharing agreement; risk contract
contrato de seguro de sade healthcare insurance agreement
contrato de servios especializados specialized technical service agreement
contrato de servios tcnicos technical service agreement
contrato de sigilo nondisclosure agreement
contrato de trabalho employment contract
contrato de trabalho por tempo indeterminado employment contract for indefinite term
contrato de transferncia de aes share transfer agreement
contrato de transferncia de tecnologia transfer of technology agreement
contrato de vendas sales contract
contrato epistolar letter agreement
contrato martimo maritime agreement
contrato no-aleatrio certain contract
contrato para entrega de unidade industrial pronta p/ funcionamento turn-key contract
contrato para financiamento externo de importao foreign import credit facility agreement
contrato permanente standing agreement
contrato pluremo multilateral agreement
contrato por administrao cost-plus contract
contrato principal (p/ abertura de conta) account master agreement
contrato sindical union contract
contrato social articles of association
contratos coletivos collective contracts
contratos com partes relacionadas insider contracts
contratos de derivativos derivatives contracts Fin
contratos de moedas no mercado futuro currency futures contracts Fin
contratos de operaes no mercado a vista e de futuros spot and forward contract agreements
contratos executveis enforceable contracts
contratos pblicos a executar public contracts to perform
contravalor equivalent
contraveno misdemeanor; petty offense
contraveno sindical patronal employer's union dues
contribuio assessment
contribuio Previdncia Social social security contribution
contribuio assistencial compulsory union dues; union support dues (sindicato)
contribuio confederativa union confederation dues (sindicato)
contribuio de aposentadoria pension contribution
contribuio de capital capital contribution
contribuio para a Previdncia Social social security contribution
contribuio para fiscal social insurance contribution
contribuio para o Financiamento da Seguridade Social (substituta do tax for social security financing (in substitution for Finsocial), social
Finsocial) - COFINS contribution on billings, social investment program
contribuio para o lucro profit contribution
contribuio sindical union dues
contribuio sindical patronal employer's union contribution
contribuio sobre lucro (CSL) contribution on profits
social insurance contribution; contribution; payroll; taxes; entitlement(s);
contribuio social payroll tax(es)
contribuio social - CS social contribuition
contribuio social e imposto de renda income tax and social contribution
contribuio social sobre o lucro lquido - CSLL ou CSSL social contribution on net income
contribuies a recolher contributions payable
contribuinte taxpayer
contribuinte (pessoa fsica) individual taxpayer
contribuinte (pessoa jurdica) corporate taxpayer
controlada subsidiary, affiliate, affiliated company
controlada (bal.) controlled entities
controlada em conjunto (empresa) jointly-controlled company
controlador (pessoa que exerce a funo de controladoria) controller
controladora controlling company
controladora controlling; lead company
controle control
controle control; monitoring; supervision
controle acionrio share control
controle acionrio da ... interest in
controle administrativo administrative control
controle cambial exchange control
controle compensatrio compensating control Aud
controle contbil accounting control
controle contbil interno internal accounting control
controle de custos cost control
controle de entrada, controle de sada (hotis) check in, check out
controle de estoques inventory control
controle de material material control
controle de poluio pollution control
controle de produo production control
controle de qualidade quality control
controle do razo ledger control
controle interno internal control
controle operacional operational control
controle oramentrio budgetary control
controles checks and balances
controles administrativos, controles gerenciais management controls
controles de deteco detective controls
controles de preos price controls
controles de processamento processing controls
controles diretos direct controls
controles independentes e da administrao management and independent controls
controles para salvaguardar ativos controls to safeguard assets
controles preventivos preventive controls
controles-chave key controls
controvrsia dispute
contumcia processual contempt of court
convalidao revalidation
convalidar revalidate
conveno convention; agreement; pact; limitations to principles (acct)
conveno convention; agreement; pact; collective bargaining agreement
conveno (de custo histrico, por exemplo) convention (historical cost convention, for example)
conveno coletiva de trabalho collective convention
conveno contbil accounting convention
convenincia advisability; appropriateness; expedience
conveniente expedient; desirable; advisable; appropriate
convnio convention; agreement; articles of agreement
convnio mdico health care plan, medical plan
conversao simultnea conference call
converso conversion, translation
converso conversion
converso de dvida em investimento debt conversion; equity conversion; debt equity conversion
converso de dvida em projeto de preservao ambiental debt-for-nature swap
converso de moeda estrangeira translation of foreign currency

converso para moeda estrangeira (de demonstraes financeiras) foreign currency translation (of financial statements)
conversibilidade convertibility
converter (moeda) exchange into
converter bens em direitos realize one's assets (to)
convertida na lei ... which become law No. ...
convico confidence
convocao (em geral) summons; call; call notice (assemblia)
convocar (assemblia) to convene; call; summon; to call upon someone
co-obrigado nos ttulos co-obligor; underwriter
coobrigados nos ttulos joint obligors for the securities
cooperao cooperation
cooperao internacional international cooperation
cooperativa cooperative
cooperativa cooperative
cooperativa de crdito credit union
Coordenao de Informaes Econmico-Fiscais - CIEF Coordination of Fiscal and Economic Information
Coordenao do Sistema de Tributao - CST Coordination of the Taxation System
Coordenador da Administrao do Trabalho - CAT Coordinator of the Labor Administration
coordenador da execuo book runner
Coordenador do Sistema de Arrecadao - CSA Coordinator of the Tax Collection System
coordenador geral global coordinator
coordenador geral de software, servios e aplicaes da informtica general coordinator for software, services and informatics uses
cpia autenticada/certificada certified copy
cpia de contrato draft agreement
cpia nica sole copy
co-principal co-partner
corpo de jurados The Jury
Corporao Financeira Internacional - IFC International Finance Corporation - IFC
correo de um erro correction of an error
correo monetria monetary restatement, price-level restatement
monetary restatement; monetary correction; restatement; inflation adjustment;
correo monetria indexing; money value adjustment
correo monetria de balano balance sheet monetary correction
correo monetria do capital capital restatement
correo monetria patrimonial equity monetary adjustment
correo monetria pela legislao societria monetary restatement by corporate law
correo; revalorizao monetria monetary correction; currency revaluation
corregedor (ria) magistrate
Corregedor Geral da Justia Magistrate in charge of Administrative matters
correio post office
correio de voz (telecom.) voice mail
correio eletrnico eletronic mail
correio rpido courier
correlao de testes correlation of tests
corrente chain letter
corrente doutrinria school of thought
correr por conta de to be for the accounts of
correr riscos take risks
correspondente, no pas ou no exterior, de outros bancos (contas de
outros bancos com o banco) - relaes interbancrias ou
interdepartamentais vostro account Fin
corresponder a consist of
corretagem brokerage
corretagem brokerage
corretor broker
corretor stock jobber; broker
corretor com telefone no prego stock jobber
corretor de cmbio; corretor de valores exchange broker
corretor de investimentos investment broker
corretor de mercadorias commodity broker
corretor de seguros insurance broker Seg
corretor de seguros insurance broker
corretor de valores stockbroker, share dealer
corretor de valores exchange broker
corretora de seguro insurance brokerage company
corretora de valores mobilirios brokerage firm
corretora; intermedirio; concessionrio dealer; securities firm
corretoras de hipotecas mortgage banking companies
cortadeira (serra dupla) cutter (double saw)
cortadora de barras fabricao caseira bar cutter, domestic manufacturing
cortadora de disco disc cutter
cortadora de fios, caseira para cortar fio dimetro __ seal-pack pneumatic plasticizing machine, __ welds/hour
cortadora de tarugos manual, caseira domestic manual vise cutter
cortar to slash
corte (arquit.) section
corte de custos cost cutting
corte de documentao cut-off
corte transversal (naveg.) cross section
corte/reduo em investimentos investment cutbacks
co-seguro coinsurance Seg
costado de bombordo (naveg.) board side
costado de estibordo starboard side
costume, hbito common practice
cota quota
cota de exportao export quota
cota fiscal tax installment
cota nos autos written annotation in the case record
cotao quotation
cotao abaixo do valor justo underbid
cotao de preos pricing
cotar acima do preo overrate
cotista quotaholder
couvert artstico cover charge
CPF Individual Tax Registration
crach name tag
creche day care unit

credenciado authorized; licensee (subst.); accredited (adj.); duly authorized, duly approved
credibilidade credit worthiness
creditar credit
creditar to credit on
crdito credit
crdito credit; credit rating; mortgage money; claim; overdue receivables (acct)
crdito ampliado extended credit Fin
crdito ao consumidor consumer credit Fin
crdito comercial trade credit
crdito de exportao export credit
crdito de importao import credit
crdito de liquidao duvidosa doubtful debt
crdito diferido deferred credit
crdito documentrio documentary credit
crdito em conta corrente credit held in; account with
crdito em liquidao credits being collected through the courts; overdue receivables
crdito extraordinrio extraordinary credit
crdito fiscal tax credit Jur
crdito fiscal tax credit
crdito fiscal do exterior foreign tax credit Jur
crdito habilitado proven claim
crdito imobilirio housing credit
crdito irrevogvel errevocable credit Fin
crdito por devoluo return credit
crdito prmio credit premium
crdito privilegiado privileged debt
crdito quirografrio unsecured credit; general credit
crdito rotativo revolving credit Fin
crdito rotativo revolving credit
crditos a liquidar overdue debts
crditos de liquidao duvidosa bad debits
crditos documentrios documentary credits Fin
crditos em liquidao delinquent accounts receivable
crditos garantidos pelo governo government-guaranteed credits
credor creditor
credor hipotecrio mortgagee
credor hipotecrio mortgages
credor pignoratcio mortgage creditor; pledge creditor
credor preferencial preferred creditor
credor quirografrio ordinary creditor
credor quirografrio unsecured creditor
credor registrado lender of record
credor; mutuante creditor; lender (Contrato de Empresa)
crescente especializao developing expertise
crescer (v) increase (by), is up (by)
crescimento (s) increase, growth
crescimento anmico anemic growth
crescimento de consumo consumption growth
crescimento econmico economic growth
crescimento funcional functional growth
criao de camaro shrimp farming
criar coragem to screw up; master their courage
criatividade creativeness
crime culposo culpable crime
crime de exploso crime of danger in the typical form of explosion!
crime de lesa-ptria high treason
crime de prevaricao crime of prevarication
crime doloso felonious crime
crime doloso contra a vida malicious crime against human life
crime falimentar bankruptcy crime; bankruptcy offense
crime hediondo heinous crime
crime qualificado crime aggravated by ...; specified offense
criptografia cryptography; encryption
crise de liquidez liquidity squeeze
crise de liquidez liquidity shortage
cristal de glutamato de potssio crystal of potassium glutamate
critrio discretion
critrio de contabilidade accounting principles; policies
critrio exclusivo de at the exclusive discretion of; at the exclusive discretion option of
critrio poltico (based on) political considerations
critrio, critrios criterion, criteria
critrios de diversificao de carteira diversification criteria
cronograma time chart, schedule
cronograma time schedule; timeframe; time table for; performance forecast; schedule
cronograma de eventos schedule of events
CTPS (Carteira de Trabalho e Previdncia Social) work and Social Security Card
cubas de madeira revestida coated wooden cubes
cuidados de manuteno storage instructions
cujo whose
culpa fault
culpa fault; negligence
culpa grave gross fault
culpa leve ordinary culpa
culpa levssima slight culpa
culpar to fault
culposo (adj.) culpable; involving negligence
cultura (cultura de inflao) inflation mind-set
cumpra-se abide by
cumprimento (obrigaes) performance
cumprimento de the compliance with
cumprir fill
cumprir comply with
cumprir (prazos) meet
cumprir contratos ou clusulas contratuais to perform; fulfill; comply with
cumprir e fazer cumprir cause compliance with
cumprir pena to do time
cumprir sentena to pay a judgment
cumprir uma clusula de contrato comply with a contract clause; carry out a contract clause (to)
cumulao joinder
cumulado coupled (with)
cumulativo cumulative; accrued
cunhar to coin; exalt (cunhar uma palavra)
cunho seal; mark; stamp
cupom coupon
curador trustee
curador curator (museus); conservator (falncia); guardian (menores)
curador (defesa do consumidor) consideration consumer (defense advocate)
curador lide court-appointed curator
curador de massas falidas conservator of bankrupt estates; curator of bankrupt estates
curadoria guardianship
curial appropriate
curriculum personal history
cursinho cram school
curso de administrao business administration course
curso intensivo crash course
curso normal dos negcios ordinary course of business
cursos por correspondncia correspondence courses
curta metragem short subject
curva de aprendizado learning curve
curva de freqncia frequency curve
curva de maturidade maturity curve
curva de rendimento yield curve
custas processuais court costs
custeio costing
custeio funding; financing; defraying
custeio direto direct costing
custeio marginal marginal costing
custeio por absoro absorption costing
custeio por lotes batch costing
custeio por ordem de produo job costing
custo cost
custo acrescido das rendas auferidas cost plus revenues earned
custo administrado managed cost
custo administrativo-financeiro overhead cost
custo amortizado amortized cost
custo anormal abnormal cost
custo baseado em processos (atividades) activity-based costing - ABC
custo bsico base cost, basic cost
custo comparativo comparative cost
custo contbil accounting cost; book cost
custo corrente current cost
custo corrente current cost
custo das mercadorias vendidas cost of goods sold, cost of sales
custo de aposentadoria e penso pension cost
custo de benefcio cost-effective
custo de capacidade capacity cost
custo de capital cost of capital
custo de converso conversion cost
custo de distribuio distribution cost
custo de fabricao manufacturing cost
custo de fabricao actual cost
custo de financiamento cost of funds
custo de inatividade de capital carrying cost of capital
custo de liquidao liquidation cost
custo de manuseio handling charge
custo de mo-de-obra labor cost
custo de mercadoria vendida (CMV) cost of goods sold
custo de oportunidade opportunity cost
custo de paralisaes cost of stoppages
custo de penso do perodo de emprego anterior vigncia do plano de
aposentadoria e penso past service pension cost
custo de pessoal personnel cost
custo de processo contnuo process cost
custo de produo production cost, output cost
custo de reposio replacement cost
custo de reposio menos depreciao actual cash value
custo de servios (penses) service cost (pension)
custo de transporte transportation cost
custo de vendas cost of sales
custo de vida cost of living
custo de vida cost of living; living expenses
custo depreciado depreciated cost
custo diferencial differential cost
custo direto direct cost
custo do dinheiro cost of money
custo e frete - C&F cost and freight - C&F
custo efetivo actual cost
custo empatado sunk cost
custo especfico specific cost
custo fixo fixed cost
custo fixo sunk cost
custo histrico historical cost
custo histrico historical cost
custo histrico ajustado ou atualizado adjusted historical cost
custo histrico nominal nominal historical cost
custo imputado imputed cost
custo incorrido incurred cost
custo indireto indirect cost
custo indireto overhead
custo inicial start-up cost
custo intangvel intangible cost
custo marginal marginal cost, incremental cost
custo mdio average cost
custo no recuperado unrecovered cost
custo no-controlvel uncontrollable cost
custo no-expirado unexpired cost
custo operacional operating cost
custo operacional operating expenses
custo original original cost
custo ou mercado cost or market
custo ou mercado, o que for menor lower of cost or market
custo padro standard cost
custo por tempo de manuteno downtime cost
custo posto no destino landed cost
custo primrio prime cost
custo programado scheduled cost, programmed cost
custo real actual cost, real cost
custo residual residual cost
custo salarial cost of wages; salary costs
custo suplementar supplementary cost
custo total full cost
custo total full costing; all-in costs
custo unitrio unit cost
custo varivel variable cost
custo, seguro e frete - CIF cost, insurance and freight - CIF
custo-benefcio cost-benefit; value for money
custdia custody, safekeeping
custdia custody; safekeeping
custdia fsica safe custody
custodiante custodian
custodiante custodian
custodiar to hold in custody
custo-hora hourly fee
custos costs; expenses
custos administrativos baixos low overhead costs
custos advocatcios legal expenses
custos de aquisio acquisition costs
custos de execuo de reparaes costs of performing remediation, costs of performing repairs
custos de explorao exploration costs
custos de fechamento de uma instalao de produo shut-down costs
custos de produtos cost carriers
custos de propriedades desocupadas aguardando limpeza costs of idle site awaiting cleanup
custos de rejeio rejection costs
custos de reparao do meio ambiente environmental remediation costs
custos diferidos deferred costs
custos diretos/variveis prime costs; variable costs
custos dos servios cost of services
custos dos servios prestados service costs
custos eventuais contingent costs
custos fixos fixed costs
custos fixos que continuam a ser incorridos mesmo depois de cessar a
produo shut-down costs
custos gerais indiretos overhead costs
custos incidentais incidental costs
custos inferiores aos previstos cost underrun
custos pagos antecipadamente prepaid costs
custos semifixos semi-fixed costs
custos semivariveis semivariable costs
custos superiores aos previstos cost overrun
d
D+1 next-day-funds

d nova redao a dispositivos provides new wording for certain provisions; and provides for other measures
d outras providncias and makes other provisions
d suporte/base underlying
dao em pagamento payment in kind; dation in payment
dados da prioridade unionista number and date of the original application
dados exclusivos proprietary date
dados numricos data
dados permanentes standing data
dados reais em terra ground truth data
dados, informaes data
dando prosseguimento aos trabalhos proceeding with the works
dano damage
dano damage
danos compensatrios por atraso delay liquidated damages
danos compensatrios por desempenho performance liquidated damages
danos diretos direct damages
danos emergentes incidental damages
danos fsicos injury to person
danos imprevistos consequential damages
danos indiretos indirect damages
danos materiais damage to property; substantial damages
danos morais pain and suffering; real injury (see Black's)
danos morais e materiais moral and property damages
danos prefixados liquidated damages
danos; prejuzos emergentes actual damages; compensatory damages
dar aviso de resgate call a bond (to)
dar baixa to write of
dar continuidade to proceed with; to continue with
dar direito a to entitle
dar efeito suspensivo stay
dar nfase place emphasis on
dar entrada enter
dar f bear witness Jur
dar f to certify; to bear witness
dar origem a give rise to
dar poderes (procurao, por exemplo) empower
dar preferncia to afford preemptive right
dar provimento ao agravo to grant an appeal
dar quitao to give acquittance for
dar testemunho to bear witness
DARF (documento de arrecadao de receitas federais) Federal Revenue Collection Document
DARJ Rio de Janeiro State Tax Payment Form
data base base date
data da autuao notice date
data da distribuio distribution date
data da emisso date of issue
data da implementao da garantia de prioridade date of application for continuation in part in the country of origin
data da transao trade date
data de amortizao repayment date
data de balano as of/at the date of
data de colocao closing
data de corte cut-off date
data de desembolso advance date; disbursement date
data de efetivao da transao transaction date
data de encerramento closing date
data de entrega delivery date
data de fechamento de cmbio date of closing of exchange
data de ingresso dos recursos date of entry of the funds
data de lanamento pricing
data de liquidao settlement date
data de processamento (prdt) production date
data de registro record date, date of record
data de repactuao repricing date, reset date Fin
data de trmino expiration date
data de validade (prdt) shelf-life
data de validade da transao value date
data de vencimento due date, maturity date, expiration date
data de vencimento due date; maturity date; expiry date
data de vigncia effective date
data de vigncia effective date
data do lanamento date of entry
data do relatrio sobre demonstraes financeiras reporting date Aud
data em que foi feita a proviso accrual date
data fatal deadline
data final deadline
data limite para ingresso nas divisas deadline for currency entry
data mxima de ... at the latest on ...
data mxima vnia with all due respect
datado da mesma data deste instrumento of even date herewith
data-limite deadline
data-limite cut-off date
datar de, datado de go back to, date back to
dativo court-appointed (curador dativo)
DCN (Dirio do Comrcio Nacional) Journal of the National Congress (in US - The Congressional Record)
de acordo acknowledge and agreed
de acordo (no final do instrumento) we agree; I (we) acknowledge receipt and agree to the terms
de acordo com in compliance with; pursuant to
de acordo com a lei at law Jur
de acordo com a lei under; as mandated by law
de acordo com isto hereunder
de acusao charges; accusation; plaintiff
de como assim o disseram nothing else was stated
de cujus the deceased
de direito de jure
de direito privado of private law; private company
de direito pblico government company; of public law
de fato de facto
de forma eqitativa as equitably appropriate
de forma tal que as a result; so as to
de luxo de luxe
de oficial on oner's own initiative and authority; voluntary
de ofcio on its own initiative and authority; voluntarily
de plano immediately; forthwith
de pleno direito operation of law, by; ipso jure; legally
de pleno jure according to the law
de ltima hora last-minute
debnture debenture Fin
debnture conversvel convertible debenture
debnture escritural book debenture
debnture(s) debenture(s)
debntures converveis preferenciais convertible preferred debentures
debntures de fruio fruition debentures
debenturista debentureholder
debitado a menos undercharged
debitar debit
debitar conta de lucros e perdas expense; charge to profit and loss
dbito charge, debit
dbito civil tort
dbito direto em conta (automtico) direct debit Fin
dbito garantido afetado guaranteed affected debt
dbitos de honorrios fee charges
dbitos de juros e servios interest and fee charges Fin
dbitos de servios fee charges, service charges
dbitos internos house debits
dbitos no-lanados unposted debits
decadncia statute of limitations; erosion (deteriorizao)
decadncia (perda de um direito processual) loss of a procedural right; lapse
decadencial (adj.) preclusive
decapagem (met.) pickling
decepo disappointment
decidir to come to a decision regarding
decidir (uma questo) decide on; resolve
decido my decision follows (judge)
dcimo-terceiro salrio 13th salaries
deciso (1 instncia) judgment (municipal); verdict (criminal); sentence (penalty)
deciso (2 instncia) decision (state)
deciso (3 instncia) decision (supreme)
deciso arbitral arbitration award
deciso de fazer ou comprar make-or-buy decision
1st instance - judgment (municipal); verdict (criminal); setence (penalty); 2nd
deciso de juiz instance - decision (state); 3rd instance - decision (supreme)
deciso de plano decision made without hearing the parties
deciso irrecorrida unappealed decision
deciso irrecorrvel unappealable decision
deciso monocrtica first-instance decision; 1st instance decision
deciso por maioria de votos majority decision
deciso publicada em separado (Dir. Proc.) slip opinion
deciso transitada em julgado final and unappealable
deciso; deliberao resolution (in meetings)
deciso; deliberao resolution (in meetings)
deciso; laudo; adjudicao award
decises empresariais business decisions
declarao representation; statement
declarao a menor understatement
declarao praa public announcement
Declarao Anual do Movimento Econmico - DAME Annual Declaration of Economic Movement
declarao cadastral settlement of record
Declarao Cadastral da Secretaria de Estado dos Negcios da Fazenda
(DECA) Statement of Record of the State Treasury Affairs
declarao de ajuste annual - pessoa fsica annual income tax return-individuals
declarao de alienao de participao societria statement of disposal of corporate interest
declarao de bens statement of assets; profit and loss statements; estate tax return
Declarao de Contribuies e Tributos Federais - DCTF Declaration of Federal Contributions and Taxes
declarao de dependncia statement of the facilities
declarao de desimpedimento clearance certificate
declarao de despacho aduaneiro customs clearance certificate
declarao de falncia adjudication of bankruptcy Jur
declarao de importao de aeronave aircraft import license
declarao de imposto tax return Jur
declarao de imposto de renda (PF) income tax return
declarao de imposto de renda (PJ) personal tax return
declarao de imposto de renda consolidado consolidated tax return Jur
Declarao de Imposto de Renda na Fonte - DIRF Declaration of Income Tax at Source
declarao de imposto de renda, declarao de rendimentos income tax return Jur

Declarao de Informaes do Imposto sobre Produtos Industrializados Declaration of Information on Excise Tax
declarao de renda tax return
declarao de renda conjunta joint return
declarao de renda em separado separate return
Declarao de Trnsito Aduaneiro - DTA Customs Transit Declaration
declarao de voto vencedor concurring opinion
Declarao do Movimento Econmico-Fiscal - DMEF Annual Economic Return
declarao e garantia representation and warranty
declarao em duas vias statement in duplicate
declarao equvoca misrepresentation
declarao exigida de pessoas fsicas e jurdicas (por exemplo, de
imposto de renda) return
declarao falsa misrepresentation, falsified return Jur
declarao inexata mistatement
declarao juramentada affidavit; sworn statement
declarao juramentada, depoimento affidavit Jur
declarao oficial affidavit
Declarao para Codificao de Atividade Econmica Statement for Classification of Economic Activities
declarao, antes da emisso do parecer, de que a auditoria no
revelou, ou revelou, fatos capazes de afetar o parecer advance clearance Aud
declaraes representations, returns, filings
declaram e garantem represent and warrant
declarante promitente committing declaror
declarar a menor (lucros) to understate (profits)
declarar constituda a assemblia call to order
declarar renda to report income
declnio decline
decodificador de sinais de satlite satellite signal decoder
decodificar decode
decolar (empresa) take off
decompilao reverse-compliance
decompilado reverse-complied
decomposio breakdown (interest rate)
decorrentes resulting therefrom
decorrer lapsed
decorrer de arise from
decretao ruling
decretao de falncia adjudication of bankruptcy
decretar falncia petition in bankruptcy ruled
decreto decree Jur
decreto decree
decreto executivo executive order
decreto-lei decree-law
Decreto-Lei - DL Decree-Lay - DL Jur
dcuplo factor of ten
decurso de prazo lapse of time Jur
decurso de prazo lapse of time; statute of limitations; time barred
decurso de prazo contratual during effectiveness hereof
decurso de tempo lapse of time
dedetizao fumigation
dedetizar to fumigate
deduo deduction
deduo fiscal tax deduction Jur
deduo na fonte deduction at source Jur
dedues por encargos de famlia (para imposto de renda) family allowances (income tax) Jur
dedutvel de imposto (adj.) tax-deferred
dedutvel, dedutibilidade deductible, deductibility
deduzido minus
deduzir extract
defasagem lag Fin
defasagem gap; shortfall
defasagem cambial understatement of the rate of exchange
defeito fault
defeito (de material e fabricao) defect
defensivos agrcolas crops protection products
defensor dativo court-appointed defense attorney
deferido (adj.) granted; conceded; approved
deferimento granting Jur
deferir to grant
defesa answer; plea; defense
deficincia deficiency, shortfall
deficincia shortcoming
deficincias shortcomings
dficit deficit
dficit accrued loss; shortfall; deficit
dficit acumulado accumulated deficit
dficit atuarial actuarial deficit
dficit comercial trade deficit
dficit e excedentes de caixa cash shortages and overages
dficit oramentrio budget deficit
definio definition
definio geral general statement (of relationship principles)
definitivo definite
definitivo firm
deflao deflation
deflao deflation
defraudao defraudation, fraud
deixar cair drop
deixar de refrain from; to fail to
del credere del credere
delegao mandate Jur
delegao remanding; delegation
delegao de autoridade delegation of authority
delegao de poderes delegation of powers Jur
delegao de poderes (marketing) empowerment
delegacia da Receita Federal Federal Revenue Officer
Delegacia da Receita Federal - DRF Federal Revenue Service - FRS
delegacia de estrangeiros police registry office for foreigners
delegacia de polcia police precinct
delegacia regional da Receita Federal Federal Revenue Regional Office
delegacia regional de So Paulo So Paulo Regional Office
delegado de polcia police precinct chief; precinct chief
delegado presidente police chief
delegar delegate; remand (Rosenn)
deliberao deliberation
deliberao (AGO/AGE) resolution; to resolve
deliberaes sociais corporate resolutions
deliberar to transact business (em reunio); resolve; decide
delintamento ginning
delito offense
delpol price station; price precinct
demanda demand Jur
demanda claim; litigation; prosecution; demand
demanda crescente rising demand
demanda global overall demand
demanda inelstica inelastic demand
demanda no atendida excess demand
demanda para os ttulos em questo book demand
demandante claimant
demisso dismissal
demisso dismissal; lay-off; resignation; termination; severance; discharge
demisso por extino de cargo redundancy
demisso por justa causa dismissal with cause
demisso sem justa causa unfair dismissal
demisso sem justa causa dismissal without cause
demissionrio retiree
demisses em massa sweeping layoffs

to dismiss; to discharge; to terminate; to lay off; to be fired; to be dismissed;

demitir (vb) to be excessed; to be made redundant; to be offered voluntary severance
demitir-se resign
demitir-se; resignar-se to resign
demoo demotion
demonstrao consolidada consolidated statement
demonstrao contbil accounts
demonstrao da conta de lucros e perdas profit and loss statement
demonstrao da conta de resultados income statement
demonstrao das mutaes do patrimnio lquido statement of changes in net worth position
statement of changes in stockholders' equity (USA), statement of changes in
demonstrao das mutaes no patrimnio lquido shareholders' equity (UK)

statement of origin and appropriation of funds; source and application of

demonstrao das origens e aplicaes e recursos
demonstrao de lucros
demonstrao de lucros acumulados
demonstrao de lucros e perdas
demonstrao de lucros retidos
demonstrao de mutaes patrimoniais
funds statement (funds statement); fund sources and investments statement
statement of earnings
statement of retained earnings
income statement, profit and loss statement
appropriation account
statement of changes in financial position

demonstrao de origem e aplicao de recursos statement of changes in financial position, statement of changes of condition
demonstrao de resultado de exerccio income statement
demonstrao de resultados income statement; profit and loss statement
demonstrao de saldos por antigidade aging list, ageing list
demonstrao do resultado income statement
demonstrao dos fluxos de caixa statement of cash flows
demonstrao dos lucros ou prejuzos acumulados accrued profit and loss statement
demonstrao financeira de pessoa fsica personal financial statement
demonstrao financeira, demonstrao contbil financial statement, accounting statement
demonstrao(es) statement(s)
Demonstraes Contbeis Acompanhadas do Parecer dos Auditores Financial Statements Together with Report of Independent Public
Independentes Accountants
demonstraes financeiras financial statements
demonstraes financeiras bsicas basic financial statements
demonstraes financeiras combinadas, demonstraes contbeis
combinadas combined financial statements
demonstraes financeiras comparadas, demonstraes contbeis
comparadas comparative financial statements, group accounts
demonstraes financeiras condensadas, demonstraes contbeis
condensadas condensed financial statements
demonstraes financeiras consolidadas, demonstraes contbeis
consolidadas consolidated financial statements, group accounts
demonstraes financeiras denominadas em moeda estrangeira,
demonstraes contbeis denominadas em moeda estrangeira financial statements denominated in foreign currency

demonstraes financeiras em moeda de poder aquisitivo constante,

demonstraes contbeis em moeda de poder aquisitivo constante financial statements in constant currency
demonstraes financeiras em moeda estrangeira, demonstraes
contbeis em moeda estrangeira foreign currency financial statements
demonstraes financeiras intermedirias/intercalares, demonstraes
contbeis intermedirias/intercalares interim financial statements
demonstraes financeiras no auditadas, demonstraes contbeis
no-auditadas unaudited financial statements
demonstraes financeiras para fins gerais, demonstraes contbeis
para fins gerais general purpose financial statements
demonstraes financeiras reformuladas/reapresentadas,
demonstraes contbeis reformuladas/reapresentadas restated financial statements
demonstraes financeiras, demonstraes contbeis financial statements, accounting statements

demonstraes financeiras, demonstraes contbeis para uso geral all purpose financial statements
demonstraes pro forma pro forma statements
demonstrativo das origens e aplicaes de recursos sources and application of funds statement
Demonstrativo de Apurao do Lucro Imobilirio - PF - DALI Schedule of Gain on Sale of Real Estate - Personal
demonstrativo de conta de lucros e perdas profit and loss statement
demonstrativo de lucros e perdas earnings statement; profit and loss statement
demonstrativo de pagamento statement of payment
demonstrativo de tributos em atraso overdue tax chart
Demonstrativo do Coeficiente de Reduo do Imposto de Importao -
DCR Schedule of Coefficient for Reduction of Import Duty
demonstrativo dos fatos statement of facts
demorado time consuming
denominao denomination
denominao social company name
denominao social corporate name; company name
denominado operating under the name of
densidade density
dentro de 10 dias contados de within 10 (ten) days from
dentro do prazo de 60 dias aps ... within a period of 60 days after ...
dentro do valor de mercado (quando o preo de um papel financeiro
est abaixo do valor de mercado) in the money Fin
denncia denouncement, accusation Jur

denncia (Dir. Proc. Penal) information; charge; accusation; indictment; denunciation; filing for public land
denncia cheia eviction good cause
denncia condicionada eviction for good cause
eviction without cause; voluntary revelation/disclosure (voluntary admission or
denncia espontnea confession by someone who did not pay tax, etc.)
eviction rights; the lessor's right to repossess the leased property without
denncia vazia stating reasons
denncia; taxa; encargo; acusao criminal charge; denouncement; denunciation; termination (contrato)
denunciao lide third-party practice; third-party summons
denunciao caluniosa malicious prosecution
denunciado third-party defendant
denunciante third-party plaintiff
denunciar (vb) to terminate (contrato)
denunciar lide to implead
departamentalizao departmentalization
departamento office
departamento de capitais estrangeiros foreign capital department
Departamento de Comrcio Exterior - DECEX Foreign Trade Department
departamento de compras purchase department
departamento de conferncias proof department, checking department
departamento de contabilidade accounting department
Departamento de Proteo e Defesa do Consumidor - DPDC Consumers' Protection and Defense Department

Departamento de Registro e Fiscalizao do Capital Estrangeiro - FIRCE Department of Registration and Supervision of Foreign Capital
departamento de rendas mobilirias Dept. of Independent Worker's Earnings
departamento de treinamento training department
departamento de vendas sales department
Departamento do Tesouro Nacional - DTN National Treasury Department
Departamento Nacional de Prospeco de Mineriais - DNPM National Department for Mineral Prospecting
Departamento Nacional de Telecomunicaes - DENTEL National Department of Telecommunications
departamento pessoal personnel department
departamento pessoal human resources departament
depende de hinge on
dependncia(s) premise(s); establishment(s)
dependente dependent
dependentes dependents
depender contingent with (to be)
deperecer to decline; perish; extinguish
depoente deponent
depoimento testimony
depoimento pessoal personal deposition
depor (vb) to render a deposition; to depose
depositante depositor, bailor Jur
depositar deposit
to apply for registration; to file with; file for registration of a trademark (marca);
depositar post to an account (em conta)
depositrio depositary, bailee Jur
depositrio depositary; custodian; bailee; escrow agent
depositrio (de aes) com poderes (procurao) para votar voting trust Jur
depositrio de aes escrow agent
depositrio de documentos ou livros depositary
depositrio fiel depositary
breach of duty; negligent bailee; unfaithful depositary inbreach of duty; faulty
depositrio infiel bailee
depsito deposit; depot
depsito warehouse; deposit (dinheiro, cheque); security deposit (aluguel)
depsito a prazo time deposit, notice account deposit Fin
depsito a prazo time deposit
depsito a ttulo de cauo escrow account; collateral account
depsito vista demand deposit, sight deposit Fin
depsito vista call deposit; demand deposit; cash deposit (em espcie)
Depsito Aduaneiro de Distribuio - DAD Bonded Distribution Warehouses
depsito alfandegado pblico public customs warehouse
depsito bancrio bank deposit Fin
depsito de margem margin deposit Fin
depsito de poupana savings deposit Fin
depsito elisivo preventive deposit
depsito em garantia escrow
depsito especial alfandegado special customs warehouse
depsito judicial bond; court deposit; judicial bond; deposit in court (Black's)
depsito reembolsvel refundable deposit Fin
depsitos bancrios a vista bank deposit in cash
depsitos bancrios vinculados a aes equity-linked bank deposits Fin
depsitos de prazo em aberto open time deposit account Fin
depsitos especiais special deposits Fin
depsitos feitos por corretoras brokered deposits Fin
depsitos interfinanceiros interfinancial deposits Fin
depsitos judiciais judicial deposits Jur
depsitos que rendem juros interest-bearing deposits Fin
deprecado the judge to whom a precatory letter is addressed
deprecante (carta precatria) petitioner
depreciao depreciation
depreciao depreciation; write-down; devaluation
depreciao acelerada accelerated depreciation
depreciao acumulada accumulated depreciation
depreciao linear straight-line depreciation
depreciao real actual depreciation
depreciaes acumuladas accrued depreciations
depreciar depreciate
depreciar detract from the value
depreciar substancialmente to materially detract from; to materially detract depreciate
deprecivel depreciable
depresso depression
depresso depression
depresso econmica economic depression
deputado deputy
deputado congressman; deputy; representative
DER (Depsito Especial Remunerado) special interest-bearing
derivado de petrleo oil products
derivados by-products
derivativos derivatives
derramamento spillage
derrubar a inflao to whip inflation
desabonar to adversely affect reputation
desacato contempt
desacato autoridade contempt of court
desacelerao slow-down
desacordo disagreement
desacostumado unaccustomed
desafetao withdrawal from public access and use
desaforamento dismissal
desagiado discount
desgio discount, negative goodwill
desgio em investimento divestments
desgio; abatimento discount; selling concession
desapropriao expropriation (sem compensao); condemnation (com compensao)
desaprovar disapprove
desarquivar (vb) to reactivate a case; to reopen a case
desbobinador de papel paper unwinding
desbobinador p/ fita gomada unwinding for gummed tape
descabido unreasonable
descaminho improper clearance
descanso semanal remunerado (DSR) remunerated weekly day off
descapitalizado undercapitalized, decapitalized
descaracterizar to change and therefor no longer to be subject to
descaroamento grinding
descarregamento discharge
descarregar unload
descarrilar derail
descendentes (em testamento) issue
descentralizao decentralization
descentalization; dismissal without prejudice (when the claim may be brought
descentralizao again, having been dismissed prior totrial on the merits)
descentralizar decentralize
desclassificao da infrao reduction of the charge
descobertas findings
descoberto overdraft
descobrir uncover
descompassos no tempo, desequilbrios no tempo (entre ativos e
passivos correlatos) time mismatches
desconcentrao diversification
desconfiar mistrust
desconsiderao da personalidade jurdica disregard of corporate entity; piercing of the corporate veil
piercing the corporate veil... means piercing the protection of the corporation
to have access to assets of the individuals who have interest in the
desconsiderao de personalidade da empresa corporation, who own it, to seize assets
desconstituio (obrigaes) dissolution
desconstituir a separao patrimonial pierce the corporate veil; disregard the legal entity; "disregard" doctrine
desconstituir obrigao dissolve obligation
descontado com direito a recurso discounted with recourse
descontar discount
descontar to cash; to redeem (duplicatas); discount trade acceptance (duplicatas)
descontar (cheque) cash in
descontinuao discontinuation, shut down
desconto discount, allowance
desconto (desgio) de obrigao ou ttulo de dvida bond discount
desconto baseado em volume volume discount
desconto comercial trade discount
desconto de emisso issue discount
desconto de ttulos cashing of drafts
desconto fiscal; restituio tax rebate
desconto indevido undue deductions
desconto para pagamento vista, desconto de caixa cash discount
desconto perdido, desconto no-aproveitado lost discount
desconto sobre compras purchase discount
desconto sobre vendas sales discount
descontos agressivos, descontos predatrios predatory discounts
descredenciamento; impedimento (diretos); recusa (juiz) disqualification; cancellation of; accreditation
descrdito discredit
descrever describe
descrio de cargo job description
descrio de cargo job description
descrito, caracterizado e confrontado identified, described and delimited
descuido, desleixo (s); descuidar, desleixar (v) neglect (n) (v)
descumprimento non-compliance
descumprimento failure to comply
desde logo forthwith
desde que provided that
desdobramento breakdown (estatsticas); splitting (aes)
desdobramento de contas breakdown of accounts
desdobramento de um ttulo maior baby bonds
desdobrar give details; to break down (as statistics); split (shares)
desejar to intend to
desembaraar mercadorias, pagar direitos alfandegrios clear through customs (to)
desembarao clearance
desembarao aduaneiro clearing through customs
desembarao alfandegrio customs clearance
desembarcar disembark
superior court judge; appeals court judge; judge of high court; associate
desembargador justice
desembolso disbursement, outlay
desembolso outlay; disbursement; advance; expenditure
desembolso de caixa cash disbursement
desembolso de capital inicial initial cash outlay
desembolsos de capital capital outlays
desempatador the third arbiter; the tie-breaker
desempatar to break a tie
desempenhar carry out his activities; engage in activities
desempenho performance
desempenho performance
desempenho de alto nvel high-level performance
desempenho de funo job performance
desempenho gerencial management performance
desempenho global overall performance
desempenho no trabalho work performance
desempregado jobless, unemployed
desemprego unemployment
desemprego unemployment
desenbolsar spend
desencadear break out; unleash (to)
desencaroar grinning
desenhar design
desenho (em direito autoral) character
desentranhar to separate (a case); to retrieve; to detach; release
desenvolver to conduct one's activity; carry out (the management activities)
desenvolvimento development
desenvolvimento development
desenvolvimento de equipe team building
desenvolvimento de executivos executive development
desenvolvimento de sistemas systems development
desenvolvimento econmico economic development
desenvolvimento imobilirio real estate development
desenvolvimento organizacional organizational development
Desenvolvimento Rodovirio S.A. - DERSA Highway Development Company
desequilbrio instability
desequilbrio econmico economic distress
desequilbrio na balana comercial trade imbalance
deserto abandoned (an appeal can be considered deserto)
deserto (adj.) vacated
an appeal is vacated (becomes null and void) due to failure to meet
deserto (um recurso) procedural requisites
desestabilizar destabilize
desestatizao denationalization; privatization
desestatizar to return to the public sector; to "bring" public (Business Week)
desestmulo disincentive
desfalque defalcation, embezzlement
desfalque embezzlement
desfavor (em desfavor de) to the detriment of
desfazer uma obrigao to dissolve an obligation
desgaste normal wear and tear
desgaste pelo uso normal normal wear and tear (except)
desguarnecer, desmontar dismantle
desdia negligence
designao assignment
designao assignment
designao de julgamento scheduling of judgment
designar design
designar data para set a date for
designar novamente reappoint
desigualdade inequality
desimpedimento vacation
desimpedir vacate
desinvestimento divestiture
desistncia das negociaes withdrawal from the negotiations
desistncia de withdrawal of
desistncia do feito withdrawal from the case
desistncia; extino de caso discontinuance; relinquishment; waiver
desistir quit
desistir to waive; give up; to discontinue; to forgo
desistir da ao withdraw; to discontinue proceedings
desistir da apelao to withdrawal the appeal
desistir de um contrato to desaffirm a contract
desistir de um pedido to discount a request
desistir de uma ao to discontinue a proceeding
desleal unfair
desligamento withdrawal; separation
desligar discharge from professional duties at
desligar de funo discharge from professional duties at
deslocamento roaming
desmembramento dismemberment
desmembramento subdivision; land parcelling (de terras)
desmembramento de aes split, stock split
desmembrar to separate
desmobilizao de ativos sale of assets
desmonetizao demonetization Fin
desmonetizao; securitizao demonetization
desmontado CKD (completely knocked down)
blasting (dynamite); excavating (machines); hydraulicking (water); digging
desmonte (manual)
desnacionalizao denationalization
desobedincia disobedience
desobrigar release
desocupao vacancy; vacation
desocupao (do imvel) vacancy of the property
desocupar vacate
desonerao release
desonesto dishonest
forwarder; forwarding agent; expediter; go-between; intermediate agent;
despachante broher
despachante aduaneiro customs forwarder
despachante alfandegrio customs broker
despachar dispatch, expedite
despachar com juiz meet with the judge in chambers
despacho dispatch
despacho order
despacho aduaneiro customs clearance
despacho alfandegrio customs clearance
despacho com juiz private audience with judge
despacho de mero expediente routine order
despacho definitivo final order
despacho denegando ou no seguimento de recurso writ of certiorari
despacho interlocutrio interlocutory order
despacho judicial order; customs clearance
despacho liminar order
despacho ordinatrio a mere procedural decision within a case
despacho saneador corrective decision
despedida arbitrria arbitrary dismissal
despejar to dispossess; to deprive; to strip (of possession)
despejo; evico eviction; ejectment
despencar to take a nose-dive
desperdcio waste
desperdcio normal normal spoilage
despesa expense
despesa (benefcio) de imposto de renda income tax expense (benefit)
despesa acessria; encargos acessrios ancillary charge
despesa administrativa overhead
despesa bancria bank charge
despesa com mdicos e dentistas medical and dental care expense
despesa com mudana moving expenses
despesa de cobrana collection charge
despesa de comercializao acquisition cost Seg
despesa de entrega delivery expense
despesa de fabricao manufacturing expense
despesa de publicidade advertising expense
despesa de representao business entertainment expense
despesa de sade e alimentao health and food expense
despesa de subsistncia living expenses
despesa desembolsada out-of-pocket expense
despesa diferida deferred charge
despesa eventual non-recurrent charges
despesa eventual, despesa no recorrente non-recurring expense
despesa financeira financial expense
despesa financeira interest expenses; financial expense
despesa indireta departamental departmental overhead
despesa operacional business expense; operating expense
despesa ordinria recurrent charges; recurring charges
despesa ou crdito de imposto diferido deferred tax expense or benefit
despesa recorrente recurring expense
despesas outlays; expenses; costs
despesas acumuladas a pagar accrued liabilities
despesas administrativas clerical expenses
despesas aduaneiras customs expenses
despesas com descarga landing charges
despesas com desenvolvimento de novos produtos product development expenses
despesas de escritrio office expenses
despesas de organizao organization expenses
despesas de representao, despesas de entretenimento entertainment expenses
despesas de venda e administrativas selling and administrative expenses
despesas de viagem traveling expenses
despesas desembolsadas out-of-pocket expenses
despesas diretas de fabricao direct manufacturing expenses
despesas diversas sundry expenses, miscellaneous expenses
despesas do exerccio (no integrantes dos custos de produo) period costs
despesas do exerccio seguinte expense forecasts
despesas gerais general expenses
despesas gerais overhead
despesas gerais indiretas general indirect expenses, general overhead
despesas gerais indiretas overheads
despesas gerais indiretas no-absorvidas unabsorbed burden, unabsorbed overheads
despesas indiretas indirect expenses; overheads
despesas legais legal expenses
despesas no-operacionais nonoperating expenses
despesas operacionais operating expenses
despesas pagas antecipadamente prepaid expenses
despesas particulares que correm por conta da
despesas pr-operacionais pre-operating expenses
desprezar (alternativa) shun
desprovido de lacking
desprovido de devoid of
desprovimento denial
desregistro deregistration
desregulamentao deregulation
desregulamentao deregulation
dessa forma accordingly
destacar point out; to withdraw (from total face value)
destacar capital to allocate capital
destacar um valor (carta de crdito) to withhold an amount
destacvel detachable
destaque (s); destacar (v) highlight (n) (v); detach (v)
destaque; destinao allocation (capital); motion (Cmara Deputados)
deste here
destilador distiller
destilador de gua waster distiller
destinao allocation
destinao de lucros acumulados appropriated surplus
destinao de recursos application of resources
destinado a earmarked; intended for
destinar (vb) to allocate; to earmark
destinar-se to be earmarked
destinatrio addressee
destino disposal
destituir withdrawal; dismiss; remove from office
desvalorizao devaluation
desvalorizao depreciation; devaluation
desvalorizao da moeda currency devaluation
desvalorizar to devalue; depreciate
desvantagem disadvantage
desverticalizar to downsize
desviar to siphon off/out
desvio switch
desvio misuse; diversion; depletion; drain (currency, gold); embezzlement
desvio padro standard deviation
to misrepresent; misstate; pervert; denature; discharacterize; adulterate;
desvirtuar distort; diminish; belittle
detalhe (s); detalhar (v) detail (n) (v); itemize (v)
deteno; pena de deteno imprisonment
detentor (que detm a posse do bem ou papel negocivel) holder
detentor de aplice policyholder Seg
detentora disposal
deter (quotas) own; to hold (shares)
deteriorao deterioration, impairment
deteriorao pelo uso wear and tear
determinao resolve
determinao de lucros profit assessment
determinaes de cdigo codal articles
determinar em contrrio unless the ...; clearly indicates the contrary
deturpar garble
deve voltar a obedecer shall once again be subject
devedor debtor (n); receivable (adj)
devedor hipotecrio mortgager
devedor hipotecrio mortgagor
devedor principal primary obligor
devedor; muturio; tomador borrower; debtor
devedores que pagam com atraso slow payers
dever (s) (v) duty (n); owe (v)
dever de diligncia duty of diligence
dever de ofcio in the line of duty
deveres duties
devida diligncia due diligence
devido (adj.) owing; outstanding; payable; due
devoluo return
devoluo refunding; remanding (processo)
devoluo de depsito judicial refunds an court deposit
devoluo de dinheiro refund
devoluo de imposto tax refund
devoluo de mercadoria ao vendedor return to vendor
devoluo de prazo reestablishment of term in a proceedings due to good cause
devoluo de preo rebate
devoluo do imposto de renda income tax return
devolver o imvel deliver to lessor in te same condition received by lessee
dexindexao deindexation
dia alternado intermittent day
dia bancrio banking day
dia civil calendar day; civil day
dia corrido consecutive day
dia de estadia em porto lay day
dia decorrido days elepsed (USA)
dia do ano civil calendar day
dia imediatamente anterior ao da presente for the day immediately preceeding this date
dia santificado religious holiday
dia til business day (USA); working day (GB)
dia til, dia da semana working day, business day, weekday
dimetro do disco disc diameter
diria per diem
dirio journal
dirio daybook; ledger; logbook; journal (contab.)
dirio auxiliar subsidiary journal
Dirio da Justia (DJ) Court Gazette; Justice Gazette
Dirio da Unio Federal Gazette
dirio geral general journal
Dirio Oficial da Unio - DOU Official Daily Government Newspaper, Official Federal Gazette - DOU
Dirio Oficial da Unio (D.O.U) Official Gazette of the Federal Executive
Dirio Oficial do Estado (D.O.E) Official Gazette of the State
dias consecutivos calendar days
dias corridos consecutive days
dias de antecedncia prior written
Dias de carncia days of grace
dias de vendas em contas a receber number os days' sales in receivables
dica tip; tipster (quem d a dica); tippee (quem recebe a dica)
difamao defamation; slander; libel
diferena a maior; saldo balance
diferena a menor shortfall
diferena cambial exchange difference
diferena no vencimento em tempo de montantes (entre ativos e
passivos correlatos) maturity gap
diferena salarial salary difference
diferena salarial com paradigma comparative wage difference
diferena, distino difference
diferenas a pagar pay differences in
diferenas de ndice index differences
diferenas permanentes (entre o lucro contbil e o tributvel) permanent differences
diferenas salariais salary differences due to
diferenas temporrias, diferenas temporais (entre o lucro contbil e o
tributvel) temporary differences
diferentemente conversely
diferido deferred charge; deferred assets
diferido deferred
diferimento deferment, deferral
diferimento deferral
diferimento contbil do imposto de renda interperiod tax allocation
diferimento; dilao; prorrogao; concesso (crdito) deferral; deferment; extension
diferir defer
diferir, divergir differ
dificultar to hinder
difuso disclosure
digno worthy
digno de confiana trustworthy
dilao deferment; postponement
dilao probatria probational deferment
diligenciamento expediting; follow-up
verifications; contacts; procedures; investigations; arrangements; diligence
diligncias (judicial); legal process
diluio dilution
diminuio dilution (ativos); depression (ativos)
diminuio da jornada, reduo da jornada cutback (in working hours)
diminuio de ativo dilution of assets
diminuir decrease
diminuir perdas depress damages
dinmico energetic
dinheiro money
dinheiro cash
dinheiro barato cheap money Fin
dinheiro em caixa cash on hand
dinheiro ocioso idle money
dinheiro para gastos pessoais pocket money
dinheiro reembolsvel mediante solicitao do credor call money Fin
dinherama money bonanza
dixido de silicone (farm.) silioon dioxido
diplomado em letras bachalor in liberal arts
direito right
direito a um crdito futuro reversionary interest
direito a voto voting right Jur
direito adjetivo adjective law
direito adquirido acquired right, vested right Jur
direito adquirido vested right; grandfather's rights
direito autoral copyright Jur
direito autoral; direito de reproduo copyright
direito comercial commercial law Jur
direito comparado comparative jurisprudence
direito compensatrio countervailing duty
direito consuetudinrio customary law
direito contratual contractual right Jur
direito creditrio credit right
direito de compensao right of set-off
direito de evico covenant of quiet enjoyment
direito de garantia security interest
direito de garantia security interest
direito de livre iniciativa freedom of enterprise
direito de participao ownership interest
first option; first refusal; pre-emptive right (subscrio); right of first refusal
direito de preferncia (aquisio)
direito de preferncia first option; right of first refusal (aquisio); preemptive right (subscrio)
direito de propriedade industrial industrial property right
direito de recesso right to withdraw
direito de recurso right of recourse
direito de reembolso recourse; right of recovery
direito de regresso rights of recourse; recourse Jur
direito de regresso right of recourse; right of set-off
direito de rplica right of rebuttal; right of rejoinder
direito de reproduo; direito autoral copyright
direito de reserva key money
direito de reteno lien
direito de seqela right of pursuit
direito de subscrio subscription right
direito de subscrio preferencial de acionistas preferential subscription right
direito de sucesso right of survivorship
direito difuso natural right
direito escrito statute law
direito eventual contingent right
direito inalienvel inalienable right; indefeasible right
direito lquido e certo clear legal right Jur
direito lquido e certo unquestionagle right
direito material substantive law
direito mercantil mercantile law Jur
direito objetivo natural law
direito patrimonial asset interest
direito positivo statutory law
direito probatrio law of evidence
direito processual procedural law
direito real in rem right
direito real sobre bens mveis security interest in assets
direito regressivo collection right
direitos adquiridos grandfather's right
direitos alfandegrios (ou aduaneiros) duties
direitos alfandegrios compensatrios countervailing duties
direitos alfandegrios, direitos aduaneiros customs duties
direitos antidumping antidumping duties
direitos antidumping definitivos definitive duties
direitos antidumping provisrios provisional duties
direitos autorais autor's rights
direitos creditrios credit rights
direitos creditrios de exportao export credit rights
direitos de lavra mining rights
direitos de licena hereditrias grandfathered licenses
direitos de participao equity interest
direitos de propriedade proprietary interest
direitos de reteno liens
direitos de reverso caucionados pledged recovery rights
direitos de saque drawing rights
direitos de subscrio subscription rights
direitos especiais de saques - SDR Special Drawing Rights - SDR Fin
direitos executveis, direito de regresso enforceable claims Jur
direitos minerrios mining properties
direitos no-reivindicados unasserted claim Jur
diretiva management strategy
diretor director
diretor chief officer; executive officer; officer; director
diretor employed director; hired director
diretor administrativo administrative director
diretor administrativo administrative officer
diretor com conflito de interesses interested officer
diretor comercial commercial officer
diretor de rea divisional director
diretor de mesa presiding officer
diretor estatutrio director appointed pursuant to the bylaws
diretor financeiro finance director
diretor financeiro finance officer
diretor industrial industrial officer
diretor tcnico technical officer
diretor vice-presidente vice chief executive officer
chief executive officer (CEO); managing director; director president; president
diretor-executivo; diretor-presidente (reunio)
diretoria board of directors
executive; committee; board; board of directors; executive officers; executive
diretoria board; executive body; director-officer
Diretoria de Arrecadao e Fiscalizao - DAF Administration of Tax Collection and Fiscalization
Diretoria de Bancos Nacionais, Internacionais e Institutos de Crdito Board of Governors
Diretoria de Transferncia de Tecnologia technology transfer director
Diretoria do Banco Central Board of Governors. The Board of Governors of the Central Bank of Brazil
diretoria executiva executive committee
Diretor-Superintendente managing officer; managing director; director superintendent
diretor-tesoureiro treasurer
Diretriz contbil accounting policy
diretrizes policies
diretrizes guidelines
dirigente manager
dirigente sindical union leader
dirigentes sindicais union officers
dirimir settle
discagem dial-up
discordncia, dissidncia dissent
discordante (adj.) dissident; dissenting
discordar disagree
discrepncia discrepancy
discreto discrete; discreet
discricionaridade leeway
discriminao discrimination
discriminao de contas breakdown of accounts
discriminao de preos price discrimination
discriminar itemize, discriminate
discurso speech
discusso judicial litigation
discutir, debater discuss
dispararam sky-rocketed
dispndio expenditure
dispndio capitalizvel capital expenditure
dispndio para aquisio de imobilizado capital expenditure (CapEx)
dispendioso costly, expensive
dispensa waiver
dispensa dismissal; waiver; discharge (pagamento); lay-off
dispensa de empregados layoff, redundancy
dispensar (vb) to waive; to dismiss; to discharge
dispensar de um pagamento discharge
disponibilidade de moeda money supply
disponibilidade do dividendo economic/legal dividend availability
disponibilidades available funds; cash availabilities; cash equivalents
disponibilidades financeiras available cash
disponvel available funds, cash and banks
disponvel cash
dispor de recursos afford
disposio discharge (de resduos); willingness
disposio transitria temporary provision
disposies provisions
disposies transitrias temporary provisions
dispositivo device; gadget; provision
dispositivos device
dispositivos estatutrios statutory provisions
disposto a to be willing
disseminar sow, disseminate, broadcast
dissdio coletivo collective labor agreement Jur
dissdio coletivo labor dispute; collective bargaining
dissimular to disguise
dissoluo dissolution
dissoluo liquidation; winding up
dissolver o contrato to terminate the contract
distino award
distinto de separate from
distorcer distort
distrao (desvio) misappropriation
distrato termination; articles of dissolution
distrato de locao termination of rental contract; dissolution of lease
distrato social articles of dissolution
distribuio distribution
distribuio aftersale (marketing)
distribuio de custos cost allocation
distribuio de imposto de renda entre perodos contbeis interperiod tax allocation
distribuio de justia meting (out) of justice
distribuio de lucros profit allocation
distribuio de mo-de-obra (de folha de pagamento) payroll distribution
distribuio de recursos humanos allocation of human resources
distribuio de recursos, destinao de recursos disposition of resources, application of resources
distribuio de renda, redistribuio de renda income distribution, income redistribution
distribuio de resultados dividend distribution
distribuio de trabalhos assignments
distribuio do imposto de renda (no regime de competncia) allocation of income taxes
distribuio por dependncia distribution to a specific court; petition for distribution to a specific cout
distribuidor distributor
distribuidor stock dealer; dealer (auto)
distribuidor da justia federal federal court distributor
distribuidor de aes; concessionrio dealer
distribuidor de ttulos underwriter
distribuidora de ttulos e valores mobilirios securities dealership
distribuidores de ttulos e valores mobilirios securities dealers Fin
distribuidores forenses court distributors
distribuir distributes (unidades); allocate (inteiro); apportion
distribuir aes allot shares (to)
distribuir em juzo to distribute to court; bring against; file
distrito district
distrito da culpa district where charged or indicted (penal law)
distrito policial precinct
distrbio, deordem violenta riot Seg
ditado (s); ditar (v) dictation (n); dictate (v)
diuturno long-lasting
divergncia discrepancy, divergence, disagreement
divergncia conflict; dissensions
divergente divergent; conflicting
diversas vias multiple counterparts
diversificao diversification
diversos sundry, other
dvida debt
dvida obligations; debt
dvida a curto prazo short-term debt
dvida a longo prazo long-term debt
dvida a taxa flutuante floating-rate debt
outstanding debt; accounts receivable; debt posted as collectible; executable
dvida ativa tax debt; federal collectible debt; federal debts payable
 Executable Tax Debts; is owed to the federal government and formerly
recorded as a collectible debt, usually after being unpaid for some time, as
Dvida Ativa da Unio (DAU) taxes
dvida atribuvel attributable debts
dvida de valor adjustable cash debt
dvida elegvel qualified debt
dvida externa external debt, crossborder debt
dvida externa foreign debt; external indebtedness
dvida fundada funded debt
dvida fundada berdgeted debt
dvida garantida purchase money indebtedness
dvida incobrvel bad debt
dvida lastreada secured debt
dvida lquida e certa certain and undisputable debt
dvida nacional national debt
dvida no-corrente non-current debt
dvida pecuniria fixed cash debt
dvida principal senior debt
dvida pblica public debt
dvida secundria (hipoteca em segundo grau, por exemplo) junior debt
dvida solidria joint debt
dvida subordinada subrodinated debt
dvidas arrears
dvidas ativas e passivas outstanding debts and credits
dvidas de recebimento duvidoso bad debt
dividendo dividend
dividendo dividend; bonus
dividendo antecipado; dividendo intermedirio interim dividend
dividendo cumulativo cumulative dividend
dividendo cumulativo cumulative dividend
dividendo declarado declared dividend
dividendo do final de um exerccio year-end dividend, final dividend
dividendo em dinheiro cash dividend
dividendo em espcie dividend in kind
dividendo fixo fixed dividend
dividendo fixo fixed dividend
dividendo intermedirio, dividendo intercalar interim dividend
dividendo no-cumulativo non-cumulative dividend
dividendo no-reclamado unclaimed dividend
dividendo obrigatrio compulsory dividend
dividendo obrigatrio compulsory dividend
dividendo preferencial preferred dividend
dividendo prioritrio priority dividend
dividendo proposto proposed dividend
dividendo provisrio interim dividend
dividendos a pagar dividends payable
dividendos atrasados dividends in arrears
dividendos de acesso stapled stocks (LF)
diviso de assuntos internacionais international affairs division (REREX)
diviso de tarefa work breakdown
divisas exchange values
divisibilidade das disposies severability
divulgao (informaes sobre as demonstraes financeiras
geralmente em forma de notas explicativas) disclosure
divulgao adequada adequate disclosure
divulgao completa, divulgao total full disclosure
divulgao de informaes reporting
divulgao entre parnteses parenthetic disclosure
divulgao suplementar supplemental disclosure
divulgao; revelao; evidenciao (contab.) disclosure; publicity
divulgar release to the public; to report
dizentes com referring to
do comrcio commercial employee
do conhecimento, informao ou no entender to the best, information and belief of
do que dou f which I hereby certify
doao endowment; bequest; donation; gift
doao, donativo donation
doador donor
dobradeira manual manual folding machine
documentao documentation
documentao de planejamento detalhado detailed planning documentation Aud
documentria documentary
documento deed
documento (prospecto) que apia um lanamento de aes offering memorandum, offering circular, offering prospectus
Document for Collection of Federal Income, Receipt of Collection of Federal
Documento de Arrecadao de Receitas Federais - DARF Income, Federal Tax Payment Form
documento de confirmao de transao confirmation letter
documento de constituio incorporation document
documento de embarque shipping document
documento para discusso discussion paper
documento-fonte, documento de origem source document
doena profissional occupational disease
doena profissional occupational disease; occupational injuries
dlar comercial commercial dollar (import and export)
dollar with gold clause (a standard for maintaining value of certain foreign
dlar ouro insurance policies)
dlar paralelo parallel dollar (black market)
dlar turismo tourism dollar
dlar-convnio clearing dollar
dolo criminal intent; fraudulent intent; malice; willful misconduct; deceit
doloso felonious; fraud; mens rea
domiclio domicile Jur
domiclio domicile (company); primary residence
domiclio legal legal domicile Jur
domnio equitable ownership (til); full title; ownership; useful title
domnio absoluto absolute title Jur
domnio pblico public domain Jur
donatrio donee; recipient
dossi; arquivo file; docket; brief
dotao de pessoal staffing
dotao oramentria appropriation
douta curadoria Guardian Ad Litem
doutrina jurisprudence Jur
doutrina books of authority; legal writing; doctrine; jurisprudence; authority
doutrinador commentator; jurist
DSR (descanso semanal remunerado) remunerated weekly day off
dumping (vender mercadoria abaixo do preo de mercado dumping
duodcimo estimated tax prepayment
duodcimos do imposto de renda monthtly tax installments
dupla cidadania dual citizenship
dupla velocidade motor double speed motor
duplicata trade note
duplicata trade acceptance bill
duplicata a pagar trade note payable
duplicata a pagar accounts payable (trade)
duplicata a receber trade note receivable
duplicata a receber accounts receivable (trade)
duplicata descontada discounted trade receivable
duplicidade de pagamento paid twie; double payment; overpayment
duplo fundo (naveg.) bottom plating
duplo grau de jurisdio appealable at 2nd instance
duradouro longlasting
durante a viagem enroute
durante a vigncia de for the term of
durante o prazo de for a term of ___ days
e
e ainda and further
E comercial ampersand (&)
e d outras providncias and makes other provisions
e, para constar in witness whereof
E, por estarem assim justas e contratadas, assinam as partes witness whereof
E.R.D. (espero receber deferimento) expecto to receive granting
E.R.D. (expedir, registrar, distribuir) to be issued, registered and distributed
E.S.N.P. (e sendo necessrio provar) and if necessary will prove
E.T. (em tempo) postscript
econometria econometrics
economia aquecida buoyant economy
economia de escala scale
economia de mercado market economy
economia de troca barter economy
economia dirigida controlled economy
economia em crise; declnio slumping economy
economia em rpida expanso booming economy
economia esttica static economy
economia estatizada state-owned economy
economia informal underground economy
economia invisvel, economia informal, economia paralela underground economy
economia madura mature economy
economia mista mixed capital
economia mista quasi-public
economia outrora enfraquecida once-staggering economy
economia planificada command economy; controlled economy; planned economy
economia popular welfare
economia, cincia da economia Economics
economias cessantes loss of earnings
economias de escala economies of scale
econmico; financeiro equity flow; cash flow
edificaes e benfeitorias buildings and improvements
edificaes em construo construction in progress
edifcio de escritrios office building
edifcios buildings
edital public bidding; public notice
edital completo public announcement
edital de concorrncia call for tender, call for bid
edital de concorrncia invitation to bid; public notice
edital de convocao (AGO) call notice; summons notice
edital de licitao; concorrncia invitation to bid; call for tender; request for proposal (RFP)
editar (vb) (leis) enact
editorial editorial (press)
educao (rh) education
educao permanente, continuada continuing education
efeito cumulativo de mudana em princpio contbil cumulative effect of a change in accounting principle
efeito devolutivo remanding
efeito multiplicador multiplier effect
efeito regressivo backwash effect Jur
efeito suspensivo supersedeas; suspensive effects
efeitos compensatrios offsetting effects
efeitos pessoais personal effects
efetivao consummation; to be given tenure
efetivar; executar; efetuar; realizar carry out
efetividade (registro); vigncia effectiveness
efetivo actual
eficcia effectiveness
eficcia pessoal personal effectiveness
eficcia; eficaz effectiveness; effective
eficincia efficiency
eficincia; eficiente efffeciency; efficient
egrgio illustrations; distinguished
elaborao de polticas ou diretrizes (empresa) policy making
elastrio (fig) concordata
elegibilidade; elegvel eligibility; eligible
eleitos para um perodo de ___ anos elected for a term of office of ___ years
elemento element
elemento da rede de pacotes (telecom.) unbundled network elements
elemento de conexo connecting factor
elemento do ativo asset item
elemento do ativo/passivo item
elementos de custo cost elements
eletroduto (telecom.) conduit
elidir supress
eliminao de transaes entre empresa do mesmo grupo elimination of intercompany transactions
eliminar a inflao to put an end to inflation
eliminar por etapas phase out
eliso de tributos tax avoidance
eliso fiscal tax evasion Jur
eliso fiscal tax avoidance
em aditamento a as an addendum to
em alta pullish
em andamento in progress; in process; under way
em atraso in arrears
em atraso in arrears
em baixa bearish
em bases comutativas on an arm's length basis
em bases correntes on a pay-as-you-go basis
em bases puramente comerciais on an arm's length basis
em benefcio for use
em benefcio de ____ in behalf of ____
em cada caso especfico on a case by case basis
em cascata cascading
em conluio in collusion with
em conseqncia de as a result of
em consignao on consignment
em contraprestao por ... in consideration for (services)
em contratos in every contract
em cumprimento in fulfillment of
em curso in progress; to be under way
em decorrncia de resulting from; as a result of
em epgrafe in caption
em execuo in progress; on the way
em exerccio (adj.) acting; in office (councilmembers); existing officers (directors)
em exerccio (de funo) acting
em face de in light of
em falta no estoque out of stock
em favor de to deposit with; made out to (check)
em f pblica under seal
em flagrante in flagrante delicto (in the acto, caught red-handed)
em forma pblica, por instrumento pblico under the seal
em funcionamento (adj.) operating
em harmonia com in a manner consistent with
em licena on leave
em litgio (adj.) threatened
em mos on hand
em milhares de in thousands of
em nome de on behalf of; as agent for
em oposio a challenging
em pleno efeito e vigncia in full force and effect
em pleno vigor e efeito in full force and effect
em prejuzo/detrimento at the expense of
em processo (produtos) in process (goods)
em produo on stream
em qualquer outro lugar elsewhere
em regime de competncia on the accrual basis of accounting; accrual method
em risco at risk Fin
em risco at risk
em seguida; de imediato forthwith
em testemunha da verdade as witness of the truth
em testemunho do que as witness whereof
em todos os seus termos in its entirety
em ltima instncia ultimately
em vigor in effect
em vigor prevailing legislation; in effect; in force
em virtude de by reason of
embalagem packing
embarcador shipper
embargado respondent
embargante movant; defendant
embargo embargo
embargo motion; appeal; plea; injunction
embargo arrematao motion to stay judicial sale
embargo execuo motion to stay execution
embargo sentena motion to modify judgment

embargo de declarao motion to clarify; motion for clarification of judgment; petition for clarification
embargo de divergncia request for resolution of conflict in decision; motion (because of split decision)
embargo de execuo de sentena respite
embargo de terceiro prejudicado third-party defense
embargo infringente motion for en banc rehearing; motion to reverse or annul
embargo infringentes dos julgado request for reconsideration
embargos de devedor motion to stay collection; filed by the debtor
embargos de divergncia appeal; divergence appeals
embargos de terceiro prejudicado third-party defense; third-party intervention
embarque de mercadorias shipping of goods
embarque de produtos shipment of goods
embarque parcelado shipment in installments
emborcar capsize
embutido built-in
embutido embedded
emenda amendment Jur
emenda amendments
emendar amend
emendas oramentrias budget amendments
ementa summary; headnote
ementa de sentena docket
emergncia emergency
emigrao emigration
eminentes ministros/colegas distinguished brethrens
emisso de aes stock issue
emisso primria maiden issue
emissor emittent (maker); issuer; drawer
emissora broadcaster
emitente drawer
emitente emittent (maker); issuer (notes); drawer
emitir to draw against; to issue
emitir cheque to write a check
emitir papagaio (gria) kite (slang)
emitir um cheque draw a check
emolumento(s) fee(s); due(s)
empacotar package
empate draw; standoff
empate de votos tie vote
empate na votao tie
empatia empathy
empenhante pledgor
empilhadeira forklift truck
empilhadeira downstacker
emplastro patch
emprio mart
empossar (um Ministro) invested in office
empossar (um Ministro) invested in office
empreendedor entrepreneur
empreendimento enterprise, venture, undertaking
empreendimento endeavor; undertaking; engagement
empreendimento comercial especulativo venture
empreendimento conjunto joint venture
empreendimento conjunto joint venture; joint undertaking
empregado employee
empregado avulso freelance worker
empregado de escritrio clerical worker
empregado de escritrio white-collar (worker)
empregado estvel employee with tenure
empregado que ganha horas extras non-exempt employee
empregado que no ganha horas extras exempt employee
empregador employer
empregador employer
empregados employees
emprego bem-remunerado big-pay job, highly-paid job
emprego perodo integral full-time employment; full-time job
empreguismo spoils system
empreitada piecework
empreitada global full-job contracting
empreitada(o) contract work; contract job
empreiteiras(os) contractors
empreiteiro contractor
empresa enterprise, company, corporation, business
empresa enterprise; company; corporation; concern
empresa aberta, empresa com aes cotadas em bolsa de valores,
empresa com aes transacionadas em bolsa de valores publicly-traded company, quoted company, listed company
empresa antecessora predecessor company
Empresa Brasileira de Aeronutica - EMBRAER Brazilian Aeronautics Company - EMBRAER
empresa brasileira de capital nacional Brazilian national capital company
Empresa Brasileira de Radiodifuso - RADIOBRS Brazilian Radio and Broadcasting Service - RADIOBRS
Empresa Brasileira de Telecomunicaes S.A. - EMBRATEL Brasilian Telecommunications Company - EMBRATEL
Empresa Brasileira de Turismo - EMBRATUR Brazilian Tourism Company - EMBRATUR
empresa cedente ceding company, transferring company, assigning company
empresa coligada associate company
empresa coligada, empresa associada associated company
empresa comercial exportadora trading company
empresa comercial ou industrial business enterprise
empresa controlada subsidiary, controlled company
empresa controladora, matriz parent company, controlling company
empresa de auditoria e contabilidade accounting firm
empresa de avaliao corporate appraisers
empresa de capital aberto (ao pblico) open corporation
empresa de capital fechado closed corporations
empresa de capital fechado (ao pblico) closed corporation
Empresa de Correios e Telgrafos - ECT Mail and Telegraph Company
empresa de fachada brass plate; shell company
empresa de fundo de quintal cottage industry
empresa de gaveta off-the-shelf company
empresa de operaes financeiras corporate finance operao
empresa de porte mdio medium-sized company
empresa de prateleira off-the-shelf company; shell company
empresa de prestao de servios service company
Empresa de Processamento de Dados da Previdncia Social -
DATAPREV Social Security Data Processing Company
empresa de servios pblicos public utility company
empresa diversificada diversified company
empresa em atividade/funcionamento going concern
empresa em funcionamento operating company
empresa em marcha going concern
empresa emergente emerging business
 state company (it is conceivable that there might be a "state state-owned
empresa estadual company"!!!)
empresa estatal state-owned company
empresa estatal/pblica government-owned; held company; state company
empresa estrangeira foreign company
empresa familiar family-controlled company
empresa fantasma dummy corporation
empresa fechada closed company, closely-held company
empresa filiada affiliated company
empresa filiada/associada affiliated company; associated company
empresa fraudulenta bogus firm
empresa holding/controladora holding
empresa inativa dormant company
empresa incorporada ou incorporadora merging company
empresa investida investee
empresa jornalstica press and broadcasting company
empresa ligada affiliated company, group company
empresa nacional domestic company
empresa operadora local (telecom.) local exchange carrier (LEC)
empresa paraestatal; autarquia parastate company; autonomus government entity
empresa pequena small business
empresa receptora do investimento brazilian investment recipient
empresa resultante de fuso combined corporation
empresa voltada para o cliente customer driven company
empresarial negotiation (issue); corporate
empresrio entrepreneur, businessman
empresrio businessman
empresas controladas (relevantes) material affiliates
empresas controladoras e coligadas investments in controlled companies
empresas emergentes venture capital fund
empresas participantes de fuso ou incorporao combining companies
empresas poluidoras polluting companies
empresas prestadoras de servios pblicos utilities
empresas pblicas government-owned companies
empresas que se aliam para determinado objetivo allied companies, corporate venture partners
emprsitmos mantidos para revenda loans held for resale Fin
emprestar lend
emprestar de; levantar emprstimo borrow (to)
emprstimo loan
emprstimo a curto prazo short-term loan Fin
emprstimo a descoberto clean overdraft
emprstimo a longo prazo long-term loan Fin
emprstimo a prazo term loan Fin
emprstimo a prestaes installment loan Fin
emprstimo vista demand loan Fin
emprstimo auto-liquidvel defeased loan
emprstimo bancrio bank loan Fin
emprstimo colateralizado collateralized loan
emprstimo com juros fixos fixed interest loan
emprstimo com taxa flutuante, emprstimos com juros variveis floating interest loan Fin
emprstimo comercial commercial loan Fin
emprstimo compulsrio compulsory loan
emprstimo consolidado consolidated loan Fin
emprstimo conversvel convertible loan
emprstimo de emergncia standy-by loans
emprstimo de pessoal secondment
emprstimo efetuado por meio de consrcio de bancos syndicated loan Fin
emprstimo entre empresas coligadas intercompany loan
emprstimo estrangeiro foreign loan Fin
emprstimo garantido por ativos asset-based lending; collateralized lending; guaranteed lending Fin
emprstimo por um dia day loan Fin
emprstimo que gera receitas/resultados performing loan
emprstimo que no gera receitas nonperforming loan
emprstimo resgatvel quando solicitado call loan Fin
emprstimo sindicalizado syndicated loan
emprstimo-ponte bridging loan Fin
emprstimo-ponte bridge loan
emprstimos loans; borrowings Fin
emprstimos a estudantes student loans Fin
emprstimos ao consumidor consumer loans Fin
emprstimos com parcelas em atraso delinquent loans Fin
emprstimos e compromissos de emprstimos loans and commitments Fin
emprstimos em aberto loans outstanding, outstanding loans Fin
emprstimos garantidos secured loans Fin
emprstimos garantidos por hipotecas de residncias home equity loans, mortgage loans Fin
emprstimos hipotecrios mortgage lending Fin
emprstimos imobilirios real estate loans Fin
emprstimos mediante uso de cheques check credit loans; overdraft Fin
emprstimos para construo constructions loans Fin
emprstimos para o setor de varejo retail credit loans Fin
emprstimos que no auferem juros (em vista da dificuldade de receber
o principal) non-accrual loans Fin
emprstimos reestruturados restructured loans Fin
emrpesa incorporada merged company
emrpesa sucessora successor company
encaixe fit
encaminhamento routing
encaminhamento de chamada (telecom.) call forwarding
encaminhar (vb) to route; to forward; to send; to submit
encaminhar uma chamada (telecom.) route a call
encampao hostil hostile takeover
encargo charge, burden
encargo remuneratrio compensation fee
encargos charges
encargos acessrios ancillary charges
encargos financeiros financial charges
encargos indiretos indirect charges
encargos indiretos absorvidos no custeio da produo absorbed burden, applied overhead
encargos sociais payroll charges
encarregado da escriturao contbil bookkeeper
encarregado de negcios commercial attach
encarregar-se take charge of
encerramento de atividades discontinuance of activities
encerramento de opes delivery of options
encerrar to be closed; conclude (a suit); complete (instruo)
encerrar atividades close down activities
encerrar operaes close down operations
encerrar suas atividades discontinue its activities
encher os bolsos line their purses
encontro meeting
endereo para correspondncia mailing address
endereo postal mailing address
endividamento indebtedness
endividamento indebtedness
endossado endorsee
endossante endorser
endossante endorser
endossar endorse
endossar endorse (to)
endossatrio endorsee
endossatrio endorsee
endosso endorsement
endosso endorsement; secondment (proposta em reunio)
endosso em branco blank endorsement
endosso em branco blank endorsement
endosso em preto full endorsement; nominal endorsement; special endorsement
endosso pignoratcio pledge endorsement
endosso restritivo restrictive endorsement
endosso sem regresso qualified endorsement; endorsement without resource
endosso-recibo receipt endorsement
energia eltrica (setor) energy (industry)
nfase emphasis
enfatizar menos downplay
enfileirar line up (in a row); place in rows
engano mistake
engano (s); enganar (v) swindle (n) (v)
engendrar, executar engineer; operate
engenheiro engineer
engenheiro agrnomo agronomist
engenheiro de petrleo engineer specialized in oil
engenheiro mecnico mechanical
engenheiro(a) engineer
enlace link
enquadramento classification
enquadrar to classify; consider; qualify; include; indict, charge; fall under
enquanto parte so long as it is a party to
enquanto permanecerem devidos pending settlement
enriquecer enrich
enriquecimento de funo job enrichment
enriquecimento ilcito unjust enrichment; unlawful enrichment
entender aplicvel consider applicable
entender mal misunderstand
entender que to think
entendimentos discussions; constructions
Enterprise Resource Planning - ERP Enterprise Resource Planning - ERP
entidade entity
entidade aberta de previdncia privada para fins lucrativos open private pension plan companies operated for profit
entidade de direito pblico interno state-owned company
entidade de previdncia privada private pension fund
entidade governamental government agency
entidade governamental instramentality
entidade normativa regulatory agency
entidade notificada notified body
entidade que apresenta o relatrio reporting entity
entidade sem fins lucrativos nonprofit entity
entidades de caridade fantasmas dummy charities
entidades fechadas de previdncia privada closed private pension entities
entrada admission, admittance, inflow
entrada down payment
entrada (sinal) down payment
entrada de caixa cash inflow
entrada de capital capital inflow
entrada de recursos inflow
entrada em vigor effectiveness
entrada/sada dimetro diameter inlet/outlet
entrante incoming
entrar em concordata to be placed in receivership
entrar em vigor become effective
entrar em vigor take effect; to come into force
entre (duas pessoas, etc.) between
entre (trs ou mais) among
entre aspas (citao) in quotes
entre os.../eles... including those of ...
entre outros including; but not limited to; inter alia
entrega delivery
entrega (de recursos) availability
entrega a domiclio home delivery
entrega de um bem usado (como parte do pagamento de uma nova
aquisio) trade-in
entrega fsica physical delivery
entrega rpida de mensagem swift message
entregar (vb) to surrender; to tender (securities); hand over (imvel)
entreposto emporium, deposit
entreposto warehouse
entreposto aduaneiro bonded warehouse
entreposto industrial industrial warehouse
entresafra off-season; slump period
entrevista coletiva impresa news conference, press conference
entrevista de desligamento exit interview
entrevista de sada exit interview
entrevista de seleo selection interview
entrevista, encontro appointment, interview
enunciado n statement
enviar, expedir send, forward
envidar to exert; to exert theis best efforts to; endeavor theis best efforts to
envolvido implied
enxugamento downsizing; downscaling
enxugar to turn around an economy
enxugar a economia to streamline the economy
poca at the time
poca de mais trabalho busy season
poca oportuna timeliness
equao equation
equalizao de princpios contbeis harmonization of accounting principles
eqidade equity
equilbrio (processo para assegurar que as compras e vendas em cada
moeda e que os depsitos/emprstimos feitos/recebidos estejam
equilibrados - casados - por montante e por vencimento) matching Fin
equilbrio oramentrio budget balancing
equipamento auxiliar standby equipment
equipamento para solda em p powder welding equipment
equipamentos equipment
equipamentos de transferncia on-line wire transfer
equipamentos e instalaes equipment and installations
equiparao salarial salary equalization
equiparao salarial salary equation; salary parity; wage parity
equiparar to hold equivalent; equate
equipe de vendas salesforce
equipes de atuao no mercado de derivativos derivatives teams
equipes econmicas economic teams
equivalncia cambial exchange parity
equivalncia patrimonial equity accounting; equity adjustment
equivalente equivalent
equivalente a ... equal to the lesser
equivalente ao ordinria (EUA) common stock equivalent (USA)
errtico erratic
erro misstatement, mistake, error
erro compensatrio compensating error
erro de amostragem sampling error
erro de apresentao misstatement
erro de impresso misprint
erro padro standard error
erro retificador offsetting error
erro sistemtico bias
erva daninha weed
esboo de partilha draft of distribution
esbulho possessrio; turbao adverse possession; wrongful possession; seizure of illegal possession
escada (gria) straight man
escala scale, range
escala decrescente degressive scale
escalo echelon
escalas salariais salaries scales
escamas scale
escndalo do oramento budgetgate
escapar evade
escapar wiggle out of
escassez shortage
esclarecemos inicialmente first we would like to explain that
escoamento outflow
escoamento outlet
escoamento do material flowing of the material
escolaridade education
escopo purview (purview is also the main, enacting clauses of a statute or law)
escopo de fornecimento scope of supply
escopo do trabalho de auditoria scope of audit work Aud
escopo, extenso, alcance scope Aud
escoramento (naveg.) support
escria (met.) slag
escria granulada de alto-forno blast-furnace granulated slag
escrevente clerk; court reporter
escrevente autorizado authorized clerk
escrevente habilitado qualified clerk
escritas accounts of a company as a whole; accounting records; entry books
escrito mo handwritten
escritrio office
escritrio central headquarters
escritrio central head-office
escritura indenture, deed Jur
escritura title deed Jur
escritura deed; indenture
escritura com reserva de domnio escrow
escritura de cesso deed of assignment
escritura de compra e venda deed of purchase and sale
escritura de emisso deed of issue; indenture
escritura de fideicomisso deed of trust, trust deed Jur
escritura de participao shopping share
escritura de propriedade deed of property
escritura de venda deed of sale Jur
escritura de venda bill of sale
escritura pblica de declarao unilateral de vontade public deed of unilateral declaration of will
escriturao bookkeeping
escriturao contbil bookkeeping
escriturao do regime de apurao ascertainment bookkeeping method
escriturao mercantil commercial accounting
escriturao/livro contbil accounting book
escriturar to post; keep record
escrivo (Cartrio de Notas, Frum) head clerk; court clerk; notary public
escrivo de polcia police precinct clerk
escrutnio ballot
escrutinizar scrutinize
escuta (em lugares) bug
escuta telefnica wiretapping
esforo consumido input
esgotado, vendido sold out
espao areo air space
espao para assinatura signature panel
espalhado strung across
espalhar boatos peddle
especial upgraded
especialista expert, specialist
especialista; perito em urbanismo urban expert
especializao expertise, skill
espcie (em) king (in)
espcie; natureza character
especificao de cargo job specification
especificaes de funo job especifications
espcime, exemplar specimen
espectofotometro de absoro atmica atomic absorption spectrophotometer
espectofotometro de emisso tica optical emission spectrophotometer
espectro de radiofreqncia (telecom.) radio spectrum
especulao speculation
especulao na baixa bear operation
especulador adventurer, speculator
especulador da baixa bear
especulador na alta bull
espero que I trust that expect (no futuro)
esprito de equipe team spirit
esprito empreendedor enterpreneurship
esprito empreendedor entrepreneurship
esplio estate
esquema scheme
esquema de circulao flow diagram or street
esquema de manipulao do oramento budget-rigging scheme
esquema de pagamento payment schedule
esquema de pagamentos payment schedule
essncia extract
essencial essential
essencialmente materially
esta lei entra em vigor na data de sua publicao this law takes effect on the date of its publication
estabelecer establish; set forth
estabelecer to fix the agenda; witnesseth
estabelecer de comum acordo mutually agree
estabelecimento de foro laying of venue
estabelecimento de metas goal setting; setting of objectives
guaranteed fixed-term; employment contract; temporary tenure (temporria);
estabilidade tenure (emprego); stability (preos)
estabilidade de empregos employee tenure
estabilizao stabilization
estao de tratamento de efluentes wastewater treatment plant
estadia subsistence; living expenses
estado civil marital status
estado da pessoa personal status
estado da tcnica (M&P) prior art concept
estado de defesa state of emergency
estado de direito rule of law
estado de emergncia state of emergency
estado de necessidade flagrant necessity
estado natal home state
estado tampo buffer state
estagflao stagflation
estagflao stagflation
trainee attorney; trainee solicitor; intern-trainee; intern; trainee lawyer;
estagirio stagiaire (UK)
estagnao stagnation
estamos providenciando a traduo we are providing for the
estanque (naveg.) waterproof
estar alcanando os mesmos nveis to be closing the gap
estar atrasado to be in arrears
estar defasado to move with a lag
estar disposto a willing
estar em condies to be ready
estar em expanso to be thriving
estar em melhores condies financeiras be better off
estar enquadrado to be subsumed within
estatais, empresas do governo government-owned companies
estatal state-owned company; state-owned entitie
estatismo statism
estatstica de pessoal personnel data
estatsticas do desemprego unemployment figures
estatizar to leave the public sector
estatutariamente according to the by-law(s)
estatutrio statutory
estatuto status; statute (UK)
estatuto de uma empresa; contrato social statutes, by-laws, articles of association Jur
Estatuto do Advogado Lawyers Statutory Code
estatuto social charter; by-laws (S.A.)
estatuto social da empresa corporate by-laws
estatutos de empresas articles of incorporation Jur
estearato de magnsio (farm.) magnesium stearate
estelionato embezzlement; fraudulent larceny; larcenous fraud
estenografia shorthand, stenography
estilos de liderana styles of leadership
estimar (v); estimativa (s) estimate (n) (v)
estimativa a menor underestimate
estimativa de contingncia contingencies are estimated based on
estimativa de custos cost estimate
estimativa de custos cost appraisal
estimativa de honorrios fee quotation
estimular/favorecer investimentos estrangeiros to welcome foreign investments
estmulo inducement; incentive
estipulante grantor
estipular provide for
estivagem stowage
estivar stow (to)
estocar to hoard
estoque stock in trade; inventory
estoque bsico base stock
estoque de movimentao lenta slow-moving inventory
estoque de varejo retail inventories
estoque em consignao consignment inventory
estoque final closing inventory
estoque regulador buffer stock
estoques inventories
estoques reguladores buffer stocks
estoques, saldo final inventory ending balance
estornar reverse
estorno reversing entry, reversal
estorno cross-entry; reversal of entry; reversing entry (balano)
estourar a faixa exceed the bracket (to)
estrados de madeira com estrutura de ao wooden frames with steel structure
estrangeiro foreigner, alien
estrangeiro alien; foreigner
estranhamente oddly
estratgia strategy
estratgia de investimentos investment stategy Fin
estratgia operacional operating stategy
estrela; produto estrela star
estrutura (mbito) framework
estrutura da empresa corporate structure
estrutura de capital capital structure
estrutura de capital capital structure
estrutura de preo price structure
estrutura financeira financial structure Fin
estrutura organizacional organizational structure
estrutura salarial wage estructure
estudo de caso case study
estudo de viabilidade feasibility study
estufa greenhouse
esvaziar (v); esvaziamento (s) exhaust (v); exhaustion (n)
etapa stage
tica profissional professional ethics
tica, tico Ethics, ethical
etiqueta label, tag
etiqueta para identificao de fardos tag for bales
Euro Euro
eurodlares eurodollars
euroobrigaes eurobonds
evaso de capital (EUA) capital flight (USA) Fin
evaso de divisas foreign currency drain
evaso fiscal tax dodging; tax evasion
evaso fiscal por meios lcitos tax avoidance; tax planning
evaso ilcita illicit evasion
evento posterior ao balano patrimonial post balance sheet event
evento subseqente subsequent event
eventuais (dividendos) any
eventual sporadic; potential; threatened; contingent
eventualmente conceivably; perhaps
evico eviction
evico de direitos eviction of rights; dispossession of rights
evidncia evidence
evidncia competente competent evidential matter Aud
evidncia de auditoria audit evidence Aud
evidenciao (contab.) disclosure
evitao avoidance
evoluo evolution
evoluir make progress
exao tax claim; tax collection
ex-adverso ex-litigant
exame de auditoria examination, audit Aud
exame de escopo limitado limited scope examination Aud
exame mdico physical examination
exarar issue
exarar um pedido (vb) lodge a request
exato exact
exaurimento de prejuzo fiscal to charge off tax losses
exaurir exhaust
exausto depletion
exausto depletion
exausto (contab.) depletion
exaustivamente extensivelly
exceo exception Aud
exceo (Dir. Proc.) plea; exception
exceo de incompetncia plea of lack of jurisdiction; recusation
motion for recusation; disqualification due to bios; motion for
exceo de suspeio recusal/recusation
exceo dilatria dilatory plea
exceo peremptria peremptory plea
exceo; restrio carve-out
excedente overage
excedente de capital capital surplus
exceder exceed
exceder overstep
Excelentssimo The Honorable
excepiente (a parte que entra com uma exceo) pleader in an "exceptio"
excepta (a outra parte na exceo) defendant in an "exceptio"
excesso de atividade (para o qual o capital da empresa insuficiente) overtrading
excesso de estoque overstocking, inventory overage
excesso de lucros excess profits
excesso de pessoal overstaffing
excesso de rudo excessive noise level
excesso de subscrio oversubscription
exceta (exc. de incompet.) defendant; respondent
excipiente (exc. de incompet.) petitioner
excludente de punibilidade qualified privileges
excluir responsabilidade to bar a liability
excluso exclusion
exclusivamente solely
exclusivamente para for te sole purpose of
exclusivo exclusive
excusso discussion; foreclosure
excutir to foreclose
to sue on a guarantee; enforce a guarantee; execute on a guarantee;
excutir garantia foreclose on a guarantee
excutir hipoteca to foreclose on a mortgage
ex-direito ao provento ex-stock dividend
execution (judicial); implementation; tax collection proceedings; foreclosure
(hipoteca); performance (contrato); enforcement (sentena); specific
performance (especfica); tax foreclosure (fiscal); perfect performance
execuo (perfeita); injuno (geral); credit enforcement suit (ao de)
execuo de hipoteca foreclosure Jur
execuo de negociaes deal making
executado judgment debtor; execution debtor
executar execute
executar carry out; enforce; to proceed against (garantias)
executar (uma cauo) foreclose
executar contrato to perform a contract
executar funes to carry out duties
executar garantia to sue on a guarantee; execute on a guarantee
executar hipoteca foreclose Jur
executar hipoteca to foreclose on a mortgage
executvel (fora legal) enforceable Jur
executivo executive
executive (business executive); Executive Branch (Poder Executivo);
executivo enforceable
executivo fiscal tax execution
executivos de alto nvel senior executives
executivos; superintendente chief executive office (CEO)
executor de trabalho timekeeper
exemplificadamente including, but not limited to; for example; inter alia
exequatur execution order
exeqente judgment creditor; execution creditor; creditor
exeqibilidade; execuo (sentena) enforcement; enforceability
exeqvel enforceable; practicable; feasible; possible
exercer exercise, execute
exercer to perform
exercer (atividade) be engaged in
exercer a funo de hold the position of
exercer um cargo to discharge duties
exerccio de fato e de direito the actual and legal exercise
exerccio financeiro financial year, accounting period
exerccio financeiro financial year
exerccio fiscal fiscal year
exerccio fiscal fiscal year; tax year
exerccio fiscal (= perodo contbil) financing year, accounting period
exerccio fiscal ou social tax, fiscal or corporate year
exerccio social fiscal year; financial year
ex-fbrica ex-plant; ex-works
exigncia demand; requirement
exigncias de reservas reserve requirements
exigibilidade liabilities; demandability
exigido pelo artigo ... required, under article ...
exigir call for
exigvel due; liability; payable
exigvel a curto prazo current liability
exigvel a curto prazo (passivo circulante) current liability
exigvel a longo prazo noncurrent liabilities; fixed liabilities; long-term liabilities
exigvel a longo prazo (passivo) long-term liability
eximir exempt (vb); hold harmless from
eximir de responsabilidade give immunity from
eximir de; isentar to hold harmless
ex-impostos excluding taxes
existente subsisting; existing
existentes ou futuros both current and future
ex-ofcio ex-officio
exonerar (de cargo) to relieve of (post, duties, position)
exorbitante exorbitant
exordial; pergaminho exordial exordium
exoteria exorym
expanso expansion
expanso expansion; boom
expanso de economia boom
expanso econmica economic expansion
expanso monetria monetary expansion
expectativa expectation
expectativa de vida life expectancy Seg
expedio shipment
expedio (departamento) shipping department
expedio (lugar) mailing room
expediente working hours
expediente comercial business hours
expedir to dispatch; issue
experincia experience
experincia capabilities
expirao expiration
explicao explanation, definition
explcita ou implcita express or implied
explorao exploration; exploitation; prospecting (law); legislative intent (USA)
explorador (aeronaves) operator
explorar to overbill; to operate
explorar uma mina to develop a mine
expor put forth
exportao (s); exportar (v) export (n) (v)
exportador exporter
exposio a risco exposure Fin
exposio atual current exposure Fin
exposio de motivos legislative intent; statement of justification; preamble (lei)
exposio potencial potential exposure Fin
exposto acima expounded on (above)
expresso da verdade in witness of the truth
expresso monetria currency denomination
expressar em (moeda) establish in
expressos em ... denominated in (US$)
expropriao expropriation Jur
expropriao de ativos, expropriao de bens expropriation of assets
expurgado (de ndice) expurgated
expurgo expurgation; disregard of effects; write down; of monetary correction
expurgo inflacionrio understated inflation
extenso scope
extenso sweeping
exterior offshore (remittances)
extinguishment (sociedade de pessoas); disbandment; termination; dismissal
(ao); discontinuance (caso); abatement of action; extinction (coisas,
extino animais)
extino com renncia ao direito de ao dismissal with prejudice - when claim cannot be brought again
dismissal without prejudice - when claim may be brought again, having been
extino sem renncia ao direito de ao dismissed prior to trial on the merits
extinguir dissolve
extinguir um processo dismissal of action; to dismiss a suit or claim
disbanded; extinguished; wiped out (accounting, e.g. credit); defunct (defunct
extinto company)
extinto sem julgamento do mrito dismissal without prejudice
extintores p qumico chemical powder extinguisher
extorno de pagamento refunds
extracontabilmente off-record; off-the-book (adj.)
extra-oficial off-the-record
extraordinrio discretionary (funds)
extrapolao extrapolation
extrato extract
extrato bancrio bank statement
extrato bancrio bank statement; to make excerpts
extrato bancrio consolidado combined statement
extrato da minuta summary of judgment record
extrato de balano summarized balance sheet
extrato de conta account statement
extrato do banco statement of account
extrato, excerto excerpt
extratos de depositantes depositor statements
extruso em barras de estanho... com cortadeira extrusion in tin bars... with cutter
ex-Unio Sovitica former Soviet Union
f
F.T.I. (Fornecimento de Tecnologia Industrial) Industrial Technology Supply
fbrica factory, plant
fbrica de latas cannery
fbrica; usina; instalao industrial plant
fabricao manufactoring
fabricao interna internal manufacturing
fabricao nacional, fabricao caseira homemade
fabricante manufacturer
face a ... as regards the ...
face ao exposto in the light of the above
facilitar facilitate
faculdade permission; "option"
facultar (v) permit
faixa range
faixa band (currency); area; zone; bracket
faixa de domnio right of way
faixa salarial salary bracket
faixas de alta renda high-income brackets
falando srio business (to mean)
falncia bankruptcy, crash
falncia bankruptcy
falncia espontnea voluntary brankruptcy
falncia involuntria involuntary bankruptcy
falha deficiency, fault
falha no cumprimento de clusula contratual default
falha, fraqueza default, failure, breakdown
falhas shortcomings
falido bankrupt, broke
falido bankruptcy party
falir go bankrupt
falsidade ideolgica misrepresentation Jur
falsidade ideolgica fraudulent misrepresentation; misrepresentation
falsificao forgery Jur
falsificado counterfeit Jur
falsificar os livros/registros to cook the books
falso testemunho perjury
falta de correlao, desequilbrio, descompasso (entre ativos e
passivos correlatos) em montantes e prazos mismatch
falta de espao out-of-room, cramped
falta de estoques (na contagem fsica) inventory shortage (in physical count)
falta de ingresso (em juzo) de parte indispensvel lack of an indispensable party to a suit
falta de stoques (perdas) inventory shrinkage
falta de uniformidade inconsistency
falta grave gross negligence; willful misconduct; serious infrigement
falta no estoque out of stock
falta por doena sickness absence
fantasia fancy, invented
faranico over-ambitious
fardo bale
fartura wealth
fase de instruo fact finding phase
fase de instruo (ao judicial) discovery phase; discovery
fase decisria decision-making stage
fase instrutria evidentiary phase
fase postulatria pleading stage
ftico(a) (adj.) factual
fato anmalo unforeseen fact
fato do prncipe act of state
fato gerador generating fact; tax triggering event
fato gerador de imposto taxable event
fato gerador de imposto taxable event
fato relevante material fact
fator (matemtica) factor
Fator Acumulado de Juros - FAJ Cumulative Index for Calculation of Interest
Fator de Atualizao Patrimonial - FAP Balance Sheet Restatement Factor
Fator de Atualizao Salarial - FAS Salary Adjustment Factor
fator de produo factor of production
fator de risco risk factor
Fatores Crticos do Sucesso - FCS Critical Success Factors - CSF
fatores de produo inputs
fatual factual
fatura consular consular invoice
fatura de honorrios fee statement
fatura de vendas sales invoice
fatura devida due invoices,due bills
fatura enviada outward bills
fatura proforma proforma invoice
fatura vencida due bills, due invoices
fatura, nota fiscal invoice

fatura; nota fiscal bill of sale; bill; debit note; expense account; invoice; take in (gria); statement
faturado seller
faturamento invoicing, billing
faturamento billings; invoicing; business sales; gross sales (bruto)
faturamento bruto gross billings; gross receipt
faturamento bruto de servios gross revenue from services
faturamento lquido net billings
faturamento mensal monthly billings
faturamento parcelado, faturamento parcial progress billing
faturar invoice (to)
faturista invoice clerk
faturizador factor (factoring company)
favor favor
favorecido beneficiary
Fazenda Estadual State Treasury
Fazenda Nacional National Treasury (but Minister of Finance)
fazendrio revenue authorities
fazer com que to procure; to cause to
fazer escala call at
fazer fortuna make a billing (gria)
fazer gesto to lobby
fazer js to deserve; be entitled; have the right to
fazer negcios doing business
fazer o mercado (negociar de maneira a criar mercado para um
determinado ativo) make a market Fin
fazer oramento delineate a budget
fazer remisso a to make reference to
fazer seguro take out an insurance for
fazer uma marca passar pela outra passing off of trademarks
fazer valer assert one's rights; to enforce; to assert; give effect to
fazer valer quaisquer rendimentos give effect to any proceeds
fazer valer quaisquer rendimentos recebidos por ___ give effect to any proceeds received by ___
f pblica public credit; full faith and credit; public faith
fechamento closing
fechamento stem
fechamento de cmbio exchange closing
fechamento de capital going private
fechamento de capital delisting of shares
fechamento do mercado close of trading
fechamento intermedirio, fechamento intercalar interim closing
fechar (operao) close down
fechar cmbio close the exchange (to)
fechar em alta recorde to close at an all-time high
fechar o cmbio to close exchange
fechar uma posio close a position Fin
Federao Brasileira das Associaes de Bancos - FEBRABAN Brazilian Federation of Bank Associations - FEBRABAN
Federao das Indstrias do Estado de So Paulo - FIESP Federation of Industries of the State of So Paulo - FIESP
Federao das Indstrias do Estado do Rio de Janeiro - FIERJ Federation of Industries of the State of Rio de Janeiro - FIERJ
Federao do Comrcio do Estado de So Paulo - FCESP Federation of Commerce of the State of So Paulo - FCESP
Federao Internacional de Contadores - IFAC International Federation of Accountants - IFAC
feira comercial, feira de negcios trade fair
feriado bank holiday (UK)
feriado forense court recess; court holiday; legal holiday
feriado nacional national holiday
feriado oficial public holiday
feriados holidays
frias vacation
frias vacation, holidays
frias vacation
frias a pagar vacation accrual
frias coletivas blanket vacations
frias forenses court recess
frias proporcionais proportional vacation; pro rate vacation days
frias remuneradas holiday pay
unused earned vacation days, those which were due, which you could have
frias vencidas taken, supposed to in fact, but did not
ferir to contravene (law or provision); offend (the merits)
ferragens finish hardware
ferramenta tool
ferramentas de suporte de deciso decision support tools
ferro fundido (met.) molten iron
fertilizante fertilizer
fiadeira de anel ring spinner
fiador guarantor, sponsor, surety Fin
fiador guarantor; surety
fiana guarantee Fin
fibra tica optical fiber
fibras ticas (telecom.) fiber optics
fica facultado is permitted to
fica neste ato estabelecido witnesseth
fica sem efeito becomes null and void
ficando estabelecido que provided that
ficar em contato keep in touch
ficar insolvente to go into receivership
ficar osciosa to stay idle
ficar s no "nada a comentar"... stonewalling
ficha de auditoria summarized report; summary due diligence report
ficha de breve relato summary card
ficha de cadastro company registration form
ficha de dados cadastrais corporate/individual data form
ficha de entrevista de candidatos interview evaluation form
ficha de prateleira, para estoque bin card
ficha de razo ledger card
fichas records
fictcio fictitious
ficto notional
fidedignamente fairly
fidedignidade fairness
fidedigno fair
fideicomissrio trustee, fiduciary
fideicomissrio trustee (trust)
fideicomisso trustee, fiduciary
fideicomisso trust (testamentary); entailment
fidejussrio (adj.) fidejussory
fidcia trust
fiducirio fiduciary
fiducirio trustee
fiel cumprimento de full compliance with
fiel cumprimento do contrato full performance of this agreement
fiel depositrio bona-fide depositary; trustee
fiel e exato (cpia) true and correct
fiel execuo true performance
figurinha figurine (according to one client, but I disagree)
fila, fileira, linha row
fileiras do Congresso ranks
filho dependente dependent child
filho menor minor child
filhos (em testamentos) issue
filhote share remainders; share fractions
filiao vintenria twenty-year entitlement
filiada affiliate company
filial branch
filial branch
filme film
filtro de mangas para gases com ventilador sleeves filter for gases with fan
final do ano yearend; latter part of x
finanas pblicas public finances
financiado debtor, borrower
financiado por funded by
financiadora finance company
financiamento borrowing, lending, financing Fin
financiamento funding; financing
financiamento a curto prazo short-term borrowing, short-term loan, short-term financing Fin
financiamento a longo prazo long-term financing Fin
financiamento ao consumidor consumer credit arrangements
financiamento conjunto cofinancing
financiamento de atividades do banco funding of bank's activities Fin
financiamento de dficit deficit financing Fin
financiamento de dvida debt financing Fin
financiamento de estoques inventory financing
financiamento de exportao export financing
financiamento de leasing, financiamento de arrendamento lease financing
financiamento de operaes comerciais trade finance
financiamento de risco non-recourse financing
financiamento direto direct financing
financiamento externo foreign financing
financiamentos imobilizados financings for acquisition of fixed assets
financiar fund
financiar custos fund costs
financista financier
financista financier
firma firm
firma firm name; trade name; company; signature; concern
firma de advogados law firms
firma de consultoria consulting firm
firma individual sole proprietorship; proprietorship
firmas de renome, firmas principais, firmas maiores major firms
firme steady; firm
fiscal tax; fiscal; tax administration office
fiscal aduaneiro custom officer
fiscal de alfndega custom officer
fiscal de contabilidade auditor
fiscalizao; vistoria inspection; controlling; supervision; surveyance
fiscalizar to monitor; oversee; superintend
fisco Tax Administration
fixado em established in; set in
fixo fixed; standing
fixo mensal (fat.) monthy contingency fee
flambagem (naveg.) buckling; crippling
flange (naveg.) flange; rim
flexibilidade flexibility
flexvel flexible
float de depsito descontado ao valor presente deposit float Fin
florestamento afforestation
flutuao fluctuation
fluxo inflow
fluxo de caixa cash flow
fluxo de caixa futuro, fluxo de caixa descontado discounted cash flow
fluxo de caixa negativo negative cash flow
fluxo de caixa; financeiro cash flow
fluxo de capital flow of capital, capital flow
fluxo de fundos flow of funds
fluxo de lucros projetados earnings stream
fluxo de pagamentos payment stream
fluxo de trabalho work flow
fluxograma flowchart
fluxograma flow chart; flow diagram
focar fine-tune
foco focus
fogo 3 bocas industrial industria 3-burner stove
folha de anlise analytic schedule
folha de cotao de moeda rate sheet
folha de custo de servio job cost sheet
folha de custos, folha de custeio cost sheet
folha de pagamento payroll
folha de pagamento payroll
folha de papel sheet
folha de tempo (de trabalho) time sheet
folhas de inventrios inventory sheets
fonte framework
fonte autorizada, fonte competente authoritative source
fonte de fundos source of funds
fontes financeiras source of finance
fora das especificaes not in compliance with
fora de impresso out of print
fora de linha out of line
fora de questo, fora de propsito out of the question
fora de servio off-duty
fora do local de trabalho off-site
fora do valor de mercado (quando o preo de um papel financeiro
ultrapassa o valor de mercado) out of the money Fin
fora de lei act of law Jur
fora de trabalho labor force, work force
fora de trabalho work force
fora maior force majeure
Fora Sindical - FS Trade Union Council
fora-tarefa task force
forex foreign exchange
forjado counterfeit Jur
forma format
forma de pagamento conditions of payment
forma e teor of a form and content
formao background
formao training
formao (de um Banco) establishment of a bank
formao acadmica background (people of any)
formao de preo composition
formao de quadrilha criminal conspiracy
formal formal
apportionment document (probate); distribution order; draft of apportionment;
formal de partilha deed of distribution (imob.)
formalidade fair notice
formalidade de procedimento procedural formality
formalizao (contrato); liquidao fsica; protocolo delivery; formalization
formar form
formato format
formulrio form
formulrio form; registration form (o papel a preencher)
formulrio de registro registration statement
formulrio de solicitao de emprego application form
formulrios de abertura de conta new account forms
fornecedor supplier, vendor
fornecedor de mantimentos caterer
fornecedor(a) supplier
fornecer supply; cater
fornecido de outras fontes sourced
fornecimento delivery
forno (met.) furnace
forno a diesel, com panela de fofo diesel ovens with smooth pan
forno bsico insuflado por oxignio (met.) basic oxygen furnace (BOF)
forno de cadinho eltrico electrical crucible oven
forno de reaquecimento (met.) reheating furnace
forno de recozimento (met.) batch-annealing furnace
forno diesel diesel oven
forno eltrico electrical oven
forno eltrico resistivo resistive electrical oven
forno refratrio com panela de ferro fundido - com maarico a leo BPF e refractory oven with molten iron pan - with "BPF" oil based blowtorch and
agitador (para recuperao de sucata de solda) agitator (for welding scraps recovery)
forno rotativo, basculamento hidrulico rotary oven, hydraulic seesawing
forno-poo (met.) soaking pit
foro jurisdiction; venue; court; annual rent; canon; pension for reseful title
foro exclusivo exclusive jurisdiction
forrado de cobre (met.) (adj.) copper-lined
fortalecer to shore up
fortuna do mar perils of the sea; mishap at sea
Frum courthouse; central courts (Central)
Frum competente forum conveniens
Frum incompetente forum non conveniens
fotocpia photocopy
fotolito color separations; color separation negatives
frao ideal notional fraction; undivided interest
franquear a palavra offer the floor to
franquia (seguro) deductible; franchising; agency
franquia de seguro obrigatria compulsory self-insurance
franquia, franchise, exclusividade de distribuio franchise
fraqueza weakness
fraqueza em controles internos weakness in internal controls
fraude fraud, embezzlement
fraude fiscal dodging; tax evasion
freezer vertical freezer vertical
fresco fresh
fretador (ou afretador) charterer
fretamento chartering
fretamento do vapor chartering of the vessel
frete freight
frete freight; carriage
frete areo air freight
frete martimo sea freight
frete pago antecipadamente advance freight
frete rodovirio nacional highway brazilian freight
fretes a pagar freights payable
friamento bogus (notes, checks, etc.)
frota fleet
fruio; gozo; usufruto enjoyment
fuga de capitais flight capital
fuga de capital (EUA) capital flight (USA) Fin
fugir do esprito de to depart from the spirit of
fumaa do bom direito (fumus boni iuris) under color of right
funo duty; job
funo de linha line function
funo de linha line function
funo de staff staff function
funcionamento permanente to operate on a permanent basis
funcionar to operate
funcionrio civil servant
funcionrio burocrtico (de escritrio, de loja) clerk
funcionrio graduado, diretor executivo officer
funcionrio qualificado, funcionrio responsvel qualified official, responsible official
funcionrio/servidor pblico civil servant; public official
funcionrios de alto escalo do departamento de oramento high-ranking budget officials
funes duties
funes de apoio back office
funes de apontamento (de mo-de-obra) timekeeping functions
funes de operao front office
Fundao dos Economirios Federais - FUNCEF Federal Savings and Loans Bank Employees' Foundation
Fundao Getlio Vargas - FGV Getlio Vargas Foundation - FGV
Fundao Instituto de Pesquisas Econmicas - FIPE Institute of Economic Research Foundation
fundado substantiated
fundamentao grounds
fundamentao de uma sentena opinion (em direito processual)
fundamentado substantiated
fundamental essential aspects
fundamento fundament, element; ground, basis
fundamento gist; essential ground; foundation; object
fundamento jurdico considerations of the law
fundamento legal legal basis
fundio contnua (met.) continuous casting
fundidora contnua (met.) slab caster
fundo fund
fundo fund
fundo aberto open-end fund
fundo de amortizao sinking fund
fundo de amortizao sinking fund
Fundo de Aplicao Financeira - FAF Financial Application Fund - FAF Fin
fundo de aplicao financeira (FAF) Financial investment fund
fundo de aposentadoria position fund; retirement fund
Fundo de Assistncia ao Trabalhador - FAT Fund for Workers' Assistance

Fundo de Assistncia e Previdncia ao Trabalhador Rural - FUNRURAL Rural Workers' Assistance Fund
Fundo de Assistncia Tcnica, Educacional e Social - FATES Fund for Technical Assistance, Educational and Social Aid
fundo de comrcio goodwill
fundo de comrcio goodwill
fundo de comrcio negativo negative goodwill
Fundo de Compensao de Variaes Salariais - FCVS Salary Variations Compensation Fund
Fundo de Desenvolvimento Social - FDS Social Development Fund
fundo de fideicomisso trust fund
Fundo de Financiamento Exportao - FINEX Fund for Financing Exports
Fundo de Financiamento para Aquisio de Mquinas e Equipamentos
Industriais - FINAME Government Agency for Machinery and Equipment Financing - FINAME
fundo de garantia (St. Exch.) guarantee fund
Government Severance Indemnity Fund for Employees, Guarantee Fund for
Fundo de Garantia de Tempo de Servio - FGTS Length of Service (Accrued Severance Pay) - FGTS
Fundo de Garantia por Tempo de Servio (F.G.T.S) Unemployment Guarantee Fund
fundo de investimento aberto open-ended pooled investment fund
fundo de investimento coletivo; fundo em condomnio collective investment entity
fundo de investimento fechado closed-end investment fund
Fundo de Investimento Setorial - FISET Sectorial Investment Fund
Fundo de Investimentos da Amaznia - FINAM Amazon Investment Fund
Fundo de Investimentos de Trabalhadores - FIT Workers' Investments Fund
Fundo de Investimentos do Nordeste - FINOR Northeast Investment Fund
fundo de penso e apostentadoria pension fund
fundo de renda fixa fixed-income; yield fund; investment fund
fundo de renda fixa - pessoa fsica fixed income fund - individuals Fin
fundo de renda fixa - pessoa jurdica fixed income fund - corporations Fin
fundo de renovao (ou reposio) renewal (or replacement) fund
fundo de reserva contingency fund
fundo de reserva legal legal reserve
fundo de resgate redemption fund
fundo do poo; desprezvel to be on the trash heap
fundo em condomnio mutual fund
fundo em condomnio collective investment entity
fundo fiscal fiscal fund
fundo fiscal (157) compulsory income tax investment fund
fundo fixo ou rotativo de caixa imprest cash fund
Fundo Monetrio Internacional - FMI International Monetary Fund - IMF
fundo mtuo mutual fund
fundo mtuo de investimento em fundo mtuo mutual fund
unrecoverable amount; and investment where no return is expected; fonds
fundo mtuo de investimento em fundo perdido perdus (Black's)
Fundo Nacional de Cultura - FNC National Cultural Fund
Fundo Nacional de Desenvolvimento - FND National Development Fund
Fundo Nacional de Desenvolvimento da Educao - FNDE National Fund for the Development of Education
Fundo Social de Emergncia - FSE Emergency Social Fund
fundos funds, resources
fundos (da casa) back
fundos ainda no disponveis effects not cleared
Fundos da Cmara de Compensao de Nova York New York Clearing House Funds
fundos de aes equity funds Fin
Fundos de Investimentos Culturais e Artsticos - FICART Cultural and Artistic Investment Funds
fundos de investimentos imobilirios real estate investment funds
Fundos de Investimentos no Exterior - FIEs Funds for Foreign Investments
fundos disponveis available funds
fundos disponveis mediante solicitao money at call Fin
fundos e compensao de cheques cash and clearings Fin
fundos em commodities commodities funds Fin
fundos em condomnio jointly-owned condominium
fundos em cotas de FAF funds in FAF quotas Fin
fundos em dlar ou eurodlar onshore funds; offshore funds
fundos fechados closed-end funds Fin
fundos federais federal funds
fundos fora dos livros shush funds
fundos imediatamente disponveis same day funds
fundos insuficientes insufficient funds
fundos limitados de participao closed-end funds
fundos no-registrados unrecorded funds
fungibilidade commingling
funil, gargalo bottleneck
furadeira manual manual driller
furadeira manual de coluna column manual driller
furadeira manual de impacto profissional professional impact manual driller
furtar-se to shirk
furto pilferage, theft Seg
fuso (A+B=C) consolidation; amalgamation
fuso de empresas merger, amalgamation
fuso de interesses, fuso de participao pooling of interests
fuso horrio time zone
fuso horrio time zone

fuses e incorporaes e outras formas de combinaes de empresas business combination

futuros transacionados em bolsa exchange traded forwards Fin
g
gabarito (imveis) construction standards
gabinete civil secretary for civil affairs
gado livestock
galera gallery
ganha de escala scale economies
ganhar earn
ganho gain, profit
ganho de cmbio (transao) exchange gain
ganho de capital capital gain
ganho ou perda gain or loss
ganho ou perda atuarial actuarial gain or loss
ganho ou perda em transaes transaction gain or loss
ganhos earnings; compensation
ganhos de capital; reserva de lucros capital gains
ganhos monetrios purchasing power gains
garante guarantor; security interest
garantia guarantee
collateral; margin; warranty (St. Exch.); security interest (participao -
garantia hipoteca sobre ativo); guarantees (contratos)
garantia (contrato) secure (contract)
garantia colateral collateral (para fins de emprstimo)
garantia conjunta e solidria joint and several guarantee
garantia de cauo guarantee in the form of pledge of ...; guaranteed by the pledge of ...
garantia de desempenho performance bond; performance guarantee
garantia de emprstimo bancrio collateral
garantia de fiel cumprimento performance bond
garantia de gesto management pledge; guarantee of office
the pledge or posting of bond to guarantee payment of court costs if party
bringing suit should lose the case; cost bond; appeal bond (when the case is
garantia de instncia appealed)
garantia de primeiro grau first perfected security
garantia de subscrio underwriting
garantia em dinheiro cash collateral
garantia fidejussria personal guarantee
garantia firme de subscrio de valores mobilirios para revenda standby underwriting transaction
garantia flutuante floating charge
garantia hipotecria mortgage guarantee
garantia para restituio de adiantamento advance payment bond
garantia parcial side collateral
garantia pignoratcia guarantee with pledge of collateral
garantia real secured guarantee; in rem guarantee; collateral
comprehensive guarantee; firm guarantee; joint comprehensive guarantee;
garantia solidria firm comprehensive guarantee
garantias de desempenho performance guarantees
garantias dos produtos product warranties
garantias operacionais practice safeguards (no exerccio de uma atividade)
garantido (subst.) guaranteed debtor; secured (adj.)
garantidor(a) guarantor
garantir (vb) to post bond (em juzo); to secure (dvida, obrigao)
garantir a dvida do financiado secure the borrower's indebtedness, collateralize Fin
garimpeiro wildcat prospector; independent miner (Mining Journal)
garrote young bull
gs canalizado gas main (services)
gs de alto forno blast furnance gas
gasolina gas, gasoline
gastar spend
gasto spending
gasto disbursement; expenditure
genuno genuine
gera fluxo de capital; vaca leiteira cash cow
gerador - transformador para solda generator/transformer for welding
gerncia management
gerncia de linha line management
gerncia de nvel mdio middle management
gerncia participativa participative management
gerenciamento de chamada (telecom.) call management
gerente manager
gerente administrativo administrative manager
gerente de conta engagement manager (consultoria de informtica)
gerente de vendas sales manager
gerente financeiro finance manager
gerente geral general manager
gerente procurador proxy manager
gerente, administrador manager
gerente-delegado delegate manager
gerente-geral general manager
gerente-lder lead manager

germinativa (indstria) seminal; rudimentary; undeveloped; providing a basis for further development
gesto tenure
gesto empresarial corporate management
gesto social term of office
gestor trustee
gestor de fundo fund manager
girar crditos draw credits (to)
giro turnover
gleba plot
global comprehensive
glosa disallowance
glosa disallowance; reduction
glosar disallow
glosar to disallow (a tax deduction)
glutamato de amnia ammonia glutamate
glutamato de potssio potassium glutamate
golpe coup; putsch
gordura vegetal hidrogenada hydrogenated vegetable fat
gorjeta tips, gratuity
governador governor
gozando de boa reputao in good standing
gozar use; take advantage of
gozar de igualdade com as aes ordinrias shall be afforded the same conditions enjoyed by common shares
gozar de personalidade jurdica to have its own legal identity
gozo enjoyment; fruition
gozo tranqilo quiet enjoyment
grade gerencial managerial grid
grade gerencial managerial grid
graduao (lcool) proof
graduao de cargos job grading
grfica print shop
grfico graph
grfico chart
grfico de barras bar chart
grfico de execuo progress chart
grfico de Gantt (grfico que mostra a discrepncia entre o
desempenho orado e o real) Gantt chart
grfico de ponto de equilbrio break-even chart
grampeador manual manual stapler
grampeadora a pedal pedal stapler
grampear (telefone) tap
grande massa de clientes critical mass of clients
granel (a) bulk (in)
graneleiro (naveg.) bulk carrier
gratificao bonus, gratuity
gratificao a empregados employees' bonus
gratificao ajustada pre-established bonus (employment)
gratificao de balano performance bonus
gratificao de incentivo incentive bonus
gratificao; peclio bonus; gratuity; tip; reward
grtis free of charge
gratuitamente free of charge
gratuito free of charge; at no cost; gratuitous
gratuito (EUA) complimentary (USA)
grau degree, grade
grau de alavancagem financeira leverage ratio
grau de recurso appellate level
grau mximo ceiling
grau mdio de insalubridade average; degree; health hazards
gravame encumbrance; lien; heavy taxes
gravar (vb) to encumber
grave gross
gravidade seriousness
grmio guild, association
greve strike, work stoppage
greve strike
greve do empregador lockout
greve ilegal illegal strike
grifo nosso emphasis added; emphasis ours
grupo group; cluster; agglomeration
grupo consolidado consolidated group
Grupo de Apoio Normalizao Ambiental - GANA Environmental Normalization Support Group
grupo de coordenao coordinating grupo
grupo de empresas group of companies
grupo de trabalho task-force, work group
grupos de discusso discussion groups
grupos de tarefa task teams
grupos de trabalho working groups
guarda de livros safekeeping of records
guarda provisria de filhos custody award
guarda-noturna nightwatch security
guardar reciprocidade match
guarita gate house; guard boot
guerra de preos price war
guia voucher; form
guia (relatrio) de recebimento tax payment form Jur
guia de embarque waybill
guia de embarque areo airway bill
guia de exportao export license
guia de exportao (G.E.) export permit; export license
guia de importao import license
guia de importao (G.I.) import license; import permit
guia de pagamento/recolhimento payment form
guia de remessa remittance slip
guia de servios de garantia warranty service guide
guilhotina hidrulica diesel crucible
guilhotina manual manual guillotine
guindaste crane
guindaste crane
guindaste para grandes pesos derrick
gusa lquido (met.) hot metal
h
habilidade skill, expertise
habilitao claim; prove; a proof
habilitao conjunta joint honors degree
habilitao de crdito (falncia) proof of claim
habilitao de crdito retardatrio late proving of a claim; filing of a claim
habilitado qualified, capable
habilitado (adj.) admitted; in commission; entitled
habilitar accredit (to)
to file/prove a claim in a "concordata" (first step; the approval comes later =
habilitar um crdito em concordata ou falncia "aprovar"); to prove, to make a proof
habilitar-se prove; claim
habitao, moradia housing
habite-se local authority certificate of acceptance of occupancy; occupancy permit
habitual frequent
habitual customary
harmonizao standardization
haver por bem to find
haveres fortune
haveres assets
hedge cruzado cross-hedge Fin
hedge de mercadorias commodity swap
hedge de taxas de juros interest rate swap
Hedge dinmico dynamic hedging Fin
hedge/paridade de moedas currency swap
hedge; operao de cobertura hedge
herana inheritance, legacy Jur
herana inheritance; estate; legacy
herana jacente unclaimed inheritance
herdeiro distributee
herdeiro necessrio forced heir
hidroeltrica hydroelectric
hidrxido de potssio potassium hydroxide
hidrxido de potssio industrial industrial potassium hydroxide
hierarquia hierarchy
hierarquia hierarchy
higiene e limpeza hygiene and cleanliness
hiperinflao hyperinflation
hiposuficincia (desvantagem do consumidor) consumer's disadvantage
hipoteca mortgage
hipoteca (s); hipotecar (v) mortgage (n) (v)
hipoteca consolidada consolidated mortgage
hipoteca de primeiro grau first-priority mortgage; first-ranking mortgage
hipoteca de segundo grau second mortgage
hipoteca secundria, hipoteca em segundo grau second mortgage, junior mortgage
hipotecas residenciais residential mortgages Fin
hiptese assumption; alternative; event
hiptese de incidncia event of levy
histrico de pagamentos history of payments, payment record
histrico escolar academic transcript
hodierno (adj.) present-day; current
holding, companhia controladora holding company
homem de negcios businessman, entrepreneur
homicdio homicide
homicdio culposo involuntary manslaughter
homicdio doloso premeditated murder
homologao ratification; homologation
ratification of foreign court decision; recognition and enforcement of foreign
homologao de sentena estrangeira court decision; recognition of foreign judgement
homologao judicial judicial acceptance; ratification
homologar homologate, confirm Jur
homologar to homologate; ratify; confirm
honestidade de atos fair play
honorrio fee
honorrios fees; honorarium; charges
honorrios advocatcios attoney's fees, lawyer's fees
honorrios advocatcios attorneys' fees; fees of counsel; counsel fees
honorrios cotados fee quotation
honorrios da administrao management fees
honorrios da diretoria board of directors fees
honorrios legais (advogados) legal fees
honorrios periciais expert fees
honorrios por compromisso de emprstimos commitment fees Fin
honrar honor
hora de mquina machine-hour
hora de sobreaviso to be on call
hora em estoque work in process
hora extra overtime
hora extra "in itinere" overtime while in commuter transportation
hora nobre prime time
hora-homem man-hour
horrio comercial business hour
horrio de trabalho working hours
horrio de vero daylight saving time (DST)
horas de servio office hours
horas de trabalho, horas de expediente working hours
horas extras overtime
horista hourly-paid worker
I
I.P.I. (Imposto sobre Produtos Industrializados) Tax on Manufacture Products
ideal notional
identidade identity
identificao do usurio chamador (telecom.) caller ID
idoneidade eligibility; good standing
idoneidade credibility; probity; standing; integrim; unimpeachability
idneo (adj.) reputable; sound; unimpeachable; fit; proper; competent; sufficient
igaraps floodlands
igual (adj); igualar, equiparar (v) equal (adj) (v)
igualar (v); igualdade (s) equate
ilegitimidade ativa lack of standing to sue
ilegitimidade de parte improper party to a suit
ilegitimidade passiva lack of standing to be sued; illegitimacy as defendant
ilegtimo unlawful Jur
ilquito unqualified
ilibado faultless
ilcito civil tort
ilidir to refute
iliquidez illiquidity
iliquidez liquidity shortage
ilquido illiquid
ilquido nonfixed
ilusrio, enganoso misleading
imagiamento imaging
imaginao imagination, fancy
imbuir-se de zelo razovel exercise reasonable care
imediatamente forthwith; immediately
imigrao immigration
imisso de posse (imveis) writ of entry (properties) Jur
imisso de posse (mveis) writ of entry (movable assets) Jur
imitao (M&P) counterfeit
imitir to vest in possession
imobilizao financeira investment
imobilizaes atualizadas accumulated depreciation
imobilizaes tcnicas technical fixed assets
imobilizado fixed assets
imobilizado fixed assets
imobilizado intangvel/imaterial intangible assets
imobilizado tcnico tangible assets
imveis fsica/interligados adjoining real properties
imvel real estate
imvel real property; real estate
imvel para residncia principal home
imvel para venda e empreendimento real properties for sale and development
impacto striking, impact
mpar unique, odd (number)
imparcial impartial
impasse deadlock; impasse; claim
impedimento impediment Jur
impedimento impairment; disqualification; inability to act
impedimento legal legal bar; estoppel
impedimento processual (por tolerncia anterior) preclusion; promissory estoppel (por tolerncia anterior)
impenhorabilidade restraint of mortgage Jur
impenhorvel inalienable
imperfeio flaw
imperfeito imperfect
impercia malpractice
impetrao petition
impetrao de mandado de segurana petition of writ of mandamus
impetrado defendant
impetrante petitioner
impetrar to file for; seek
implantao implementation
implantao de sistema de comunicao pessoal (telecom.) build out of PCS services
implantar to set up; implement
implementao implementation
implementar to carry on (its business)
impopular unpopular
impor impose, dictate
importao import
bringing of staff or personnel into Brazil; obtainment of permanent
importao de mo de obra (temporary) visa
importncia sum
importncia lquida e certa sun certain of money; certain amount of money
importante relevant
importar import
imposto tax
imposto duty; tax; revenue
imposto (direitos) de importao import duty
imposto (qualquer tipo exceto imposto de renda); IPI exercise tax
imposto ad-valorem value added tax
imposto de exportao export tax
Imposto de Exportao - IE export tax
imposto de exportao, direito de exportao export duty
Imposto de Importao - II import duty

imposto de importao (quando o clculo feito sobre o valor da mercadoria) ad-valorem

imposto de pessoa fsica personal income tax
imposto de receita martima marine revenue tax
imposto de renda income tax
Imposto de Renda - IR income tax
imposto de renda corrigido adjusted tax
Imposto de Renda de Pessoa Jurdica - IRPJ corporate income tax
Imposto de Renda na Fonte sobre Lucro Lquido - ILL tax at source on net income
imposto de renda pessoa fsica individual income tax
imposto de renda pessoa jurdica corporate income tax
imposto de renda retido na fonte withholding income tax; tax withheld at source
Imposto de Renda Retido na Fonte - IRRF withholding income tax, income tax withheld at source
imposto de transmisso real estate transfer tax; transfer tax
imposto de transmisso causa mortis estate tax
imposto de transmisso de bens imveis inter-vivos transfer tax
imposto diferido deferred tax
imposto direto direct tax
imposto do selo stamp duty
imposto indireto indirect tax
imposto pago a maior tax overpayment
imposto pago a menor deficiency
imposto parafiscal social insurance contributions (COFINS)
imposto por estimativa estimated tax
Imposto Predial e Territorial Urbano - IPTU Municipal Real Estate Tax - IPTU
imposto progressivo graduated tax
Imposto Provisrio sobre a Movimentao ou a Transmisso de Valores Provisional Tax on the Movement or Transmittal of Values and Credits and of
de Crditos e Direitos de Natureza Financeira (conhecido como Imposto Rights of a Financial Nature (known as Temporary Tax on Financial Activities)
Provisrio sobre Movimentao Financeira) - IPMF - IPMF
imposto recolhido a maior tax overwithholding
imposto recolhido a menor tax deficiency
imposto retido na fonte withholding tax
imposto sindical union dues
imposto sobre a propriedade property tax
Imposto sobre a Propriedade de Veculos Automotores - IPVA Vehicle Tax
Imposto sobre a Renda - IR Income Tax - IR
Imposto sobre Circulao de Mercadorias (ICM) tax on the circulation of goods; exercise duty; sales tax

Imposto sobre Circulao de Mercadorias e Servios - ICMS Value-Added Tax (V.A.T.) on Sales and Services, Value-Added Tax - ICMS
tax on distribution of goods and services (equivalent to sales tax); a value-
Imposto sobre Circulao de Mercadorias e Servios (ICMS) added sales tax (VAT in UK)
imposto sobre consumo excise tax
imposto sobre empresas corporated tax
imposto sobre folha de pagamento payroll tax
imposto sobre ganhos de capital capital gains tax
imposto sobre ganhos de capital capital gains tax
imposto sobre lucro imprevisto windfall profit tax
imposto sobre minerais tax on minerals
Imposto sobre Operaes de Crdito, Cmbio e Seguro, e sobre Operaes
Relativas a Ttulos e Valores Mobilirios (IOF) tax on financial transactions
Imposto sobre Operaes Financeiras - IOF Tax on Financial Operations, Financial Transation Tax - IOF
Imposto sobre Produtos Industrializados - IPI Excise Tax - IPI
Imposto sobre Produtos Industrializados (IPI) an exercise tax; tax on manufactured products
Imposto sobre Servios (ISS) tax on services
Imposto sobre Servios de qualquer natureza - ISS Services Tax - ISS
imposto sobre transferncia, imposto sobre transmisso - SISA transfer tax - SISA
Imposto sobre Transmisso de Bens Inter-vivos (o termo usado, na
prtica, SISA) - ITBI Property Transfer Tax
imposto sobre valor adicionado v. IMPOSTO AD-VALOREM
imposto sobre valor agregado value added tax
imposto sobre vendas sales tax
Imposto sobre Vendas a Varejo de combustveis lquidos para veculos,
exceto leo diesel - IVV fuel tax
Imposto Territorial Rural - ITR Rural Land Tax
Imposto Territorial Urbano (IPTU) Urburn Buiding and Land Tax
imposto nico sobre energia eltrica tax on electricity
imposto nico sobre minerais tax on minerals
Imposto nico sobre Minerais - IUM Tax on Minerals
imposto/tributo tax
impostos a recolher taxes payable
impostos a recuperar recoverable taxes
impreciso inaccurate
imprensa marrom yellow journalism
impressora matricial matrix printer
imprestabilidade uselessness
imprevisto unforeseen
improcedncia groundlessness
improcedente groundless; baseless; meritless; irrelevant; dismissed
impronunciado (adj.) acquitted
improvvel unlikely, remote
impugnao refutation Jur
impugnao motion to deny; opposition; refutation; challenge
impugnante movant
impulso impulse
imputao tax credit (system)
imputado (subst.) the accused
in apreo in question
in natura fresh; as is
inadequado unsuitable
inadimplemento default; breach of contract; failure to perform
inadimplemento contratual contractual default; breach of contract Jur
inadimplemento cruzado cross default; cross-default; reciprocal default
inadimplncia; inadimplemento; mora default
inadimplente delinquent
inadimplente (adj.) nonaccruing; nonperforming
inadimplir breach
inadmissvel unallowable
inalienabilidade restraint on alienation Jur
inalienvel inalienable
inalterado unimpared
inamistoso unfriendly
inaudita altera parte (deciso liminar) ex-parte
incabido frivolous
incapacidade inability
incapacidade de pagamento default
incapacitado disabled
incapaz unfit
incndio intencional, incndio culposo arson Seg
incentivar; estimular under incentive; to boost; to promote; to spur
incentivo incentive, stimulus
incentivo incentive
incentivo exportao export incentive
incentivo fiscal tax incentive, fiscal incentive
incentivo fiscal tax incentive; tax break
incentivos s empresas industry incentives
incerteza objetiva justiciable controversy
incidncia incidence Jur
incidncia (impostos); tributao assessment; triggering; levy
incidncia de imposto levy
incidncia tributria tax assessment
incidente processual a point about procedure
inciso subparagraph
inclinar lean
includo found in annex
incluir embrace
inclusivo inclusive
incobrvel uncollectible
incoercitvel not binding
incompatvel unsuitable
incompetncia de foro frum non conveniens
incompetncia, inaptido incompetence
not requiring representation of the victim or the filing of criminal charges by
incondicionado the victim
inconformado dissatisfied (with)
inconformismo dissatisfaction
inconstitucional unconstitutional
incorporao (A+B= A ou B) take over; merger
incorporao ao capital; capitalizao capitalization

incorporao da controladora pela subsidiria; incorporao inversa downstream merger

incorporao de reserva appropriation of reserve
incorporao de subsidiria pela controladora upstream merger
incorporada merged company
incorporado acquirind company; mergee
incorporador real estate developer; acquiring company; mergor
incorporadora merging company
incorporar to take over
incorrer prejuzos sustain losses
incorreto inaccurate
incorrido incurred
incumbncia task
incurso em subject to
indagao, inquirio, interrogatrio inquiry Jur
indbito tax withheld in error
indeed; in fact alis
indeferimento denial; dismissal
indeferir refuse, reject, dismiss Jur
indeferir (vb) to deny; to dismiss; to reject
indeferis to dismiss an action
indenizao indemnity
compensation (seguro); severance pay (labor); indemnification (ato);
indenizao indemnity (valor); damages
indenizao devida damage awarded
indenizao por acidentes de trabalho workmen's compensation
indenizao pr-fixada liquidated damages
indenizao solicitada claim (insurance)
indenizaes na demisso once-off benefits
indenizado indemnitee
indenizador indemnitor
indenizar (vb) to indemnify; to award damages
independncia independence
independncia dos poderes separation of powers
independentemente notwithstanding
indesejvel undesirable
indeterminado (adj.) open-ended; indefinite
indevido undue
indevido improper
indexao indexation
indicao suggestion
indicador indicator
indicadores econmicos economic indicators
indicar indicate
indicar to nominate; to signal; to call by; to refer to (someone)
indicativo (telex) answerback
ndice index, ratio
ndice index; rate; index number
ndice (Nacional) de Preos ao Consumidor - I(N)PC (National) Consumer Price Index - I(N)PC
ndice (taxa) de operao operating ratio
ndice BOVESPA futuro BOVESPA futures index Fin
ndice das aes ordinrias common stock ratio
ndice de absentesmo rate of absenteeism
ndice de aes share index
ndice de dvida, ndice de patrimnio debt-equity ratio
ndice de endividamento debt to asset ratio
ndice de fechamento closing average
ndice de freqncia de acidentes frequency rate of accidents
ndice de liquidez liquidity ratio
ndice de liquidez liquidity ratio; current ratio
ndice de liquidez corrente; quociente de liquidez current ratio
ndice de liquidez geral acid-test ratio
ndice de liquidez imediata, quociente seco de liquidez acid test ratio
ndice de liquidez seco; quociente absoluto de liquidez acid test ratio
ndice de lucro bruto gross profit ratio
ndice de lucro sobre vendas return on sales
ndice de lucros sobre o capital total empregado rate of earnings on total capital employed, return on capital
ndice de mercado market index Fin
ndice de nacionalizao national (brazilian) content
ndice de preo/lucro - P/L price/earnings ratio (P/E), multiple of earnings
ndice de preos price index
ndice de Preos ao Consumidor - IPC Consumer Price Index - CPI
ndice de Preos ao Consumidor - Real - IPC-r Consumer Price Index - Brazilian Real
ndice de Preos ao Consumidor Ampliado - IPCA Amplified Consumer Price Index
ndice de preos de atacado wholesale price index
ndice de preos de varejo retail price index
ndice de presena attendance rate
ndice de Reajuste do Salrio Mnimo - IRSM Minimum Salary Readjustment Index
ndice de retorno sobre vendas lquidas ratio of net income to net sales
ndice de Salrios Nominais - ISN Nominal Salaries Index
ndice do custo de vida cost of living rate
ndice Geral de Preos - IGP General Price Index - IGP
ndice Geral de Preos - Mercado - IGP-M General Market Price Index
ndice total de endividamento total debit to equity ratio
ndice/quociente de liquidez seco acid test ratio; quick asset ratio
indireto vicarious
indisponibilidade freeze/freezing (of assets)
indisputvel indisputable
individual ou coletivamente individually or in the aggregate; jointly or severally
ndole nature
induo induction
indstria automobilstica automaker
indstria brasileira made in Brasil
indstria de mo-de-obra intensiva labor intensive industry
indstria de transferncia industry of transfer
industrial industrialist
industrializao industrialization; manufacture
industririo (ou da indstria) industrial employee
indstrias de alta-tecnologia high-tech industries
indstrias de fundo de quintal cottage industries
induzimento ao suicdio inducement or acessory to suicide
ineficaz ineffective
ineficiente inefficient
inpcia defective pleading
inepto detective
inrcia; omisso inaction; failure to act
inesperado unforeseen
inexecuo nonperformance
inexequibilidade unenforceability
inexeqvel unfeasible
inexperiente unskilled
infanticdio infantice
inflao inflation
inflao acumulada cumulative inflation
inflao desenfreada runaway inflation
inflao desenfreada runaway inflation
influncia influence
influenciar bias
influxo inflow
informao confidencial (bolsa) tip
informao contbil accounting information
informao disciplinar disciplinary information
informao exclusiva proprietary data
informao privilegiada privileged information
informaes information (never plural)
informaes data
informaes confidenciais obtidas de pessoal interno da empresa insider information
informaes dirigidas targeted information
informaes financeiras prospectivas prospective financial information
informaes financeiras suplementares supplemental financial information
informaes sigilosas confidential information
informaes trimestrais - ITRs quarterly information
computer science; information sciences; information technology; informatics;
informtica information service
Informe de Rendimentos e Reteno na Fonte - IRRF Income and Tax Withholdings Return
infrao infringement, malfeasance
infrao; rompimento breach; violation; criminal offense (Dir. Proc.)
(matter) relating to ordinary law; e.g. Civil Code (any legislation other the
infraconstitucional (adj.) Constitution but subject to it)
infra-estrutura infrastructure
infrator violator
infringir violate
infuso decoction
ingressar to enter
ingresso/entrada de recursos entry; inflow
inicial complaint
inicial (adj.) opening (as in "o statement")

inicial; pea vestibular; petio inicial (autor); petitrio; queixa; representao complaint
iniciar a votao to proceed to the vote
iniciar um empreendimento embark upon (to)
iniciativa privada private enterprise
incio inception, beginning
incio das atividades start up
incio de operaes start-up
inidneo untrue
inidneo, incapaz incapable
inigualado unequaled
inigualvel unique
inimigo capital capital enemy
ininterrupto non-stop
injuno (usufruto) usufruct Jur
injria slander
injustificadamente unreasonably
injustificado unwarranted
injusto undue, unfair
inofensivo benign
inoperante void
inoperosidade invalidity
inoportuno ill-timed
inovao innovation
inovao inovation
inqurito policial police investigation
inquinado (adj.) defiled
inquirio questioning; hearing
inquirio de testemunhas questioning of witnesses
insalubre unhealthy
insatisfao dissatisfaction
insatisfatrio unsatisfactory
inscrio enrollment
inscrio estadual state enrollment
inscrio municipal municipal enrollment
inscrito enrolled
inseguro unsafe
inseno de impostos tax exemption Jur
inserir insert
insolvncia insolvency
insolvente insolvent
inspecionar inspect
inspection certificate issue by the Fire Department alvar de inspeo do Corpo de Bombeiros
inspectores de rgos de superviso governamental supervisory agency examiners
inspectores de rgos normativos regulatory examiners Jur
inspetor (de bancos) controller
inspetor de banco bank examiner
INSS National Institute of Social Security
instatement (assemblia); premise; installation (aparelhos); facilities (de
instalao fbrica); collocation (telecom.)
instalao no local roll-out
instalaes facilities
instalaes plant and equipment
instalaes conjuntas joint facilities
instalaes de informtica computer facilities
instalaes e equipamentos fixtures and equipment
instalaes industriais industrial facilities
instalaes ociosas idle facilities
instalaes/equipamentos fixtures
instalar a assemblia convene the meeting
instncia instance
instncia nica; foro exclusivo exclusive jurisdiction
to entreat; to instate an Audit Committee; to convene/instate a meeting
instar (assemblia)
instaurao de processo initiation of legal action Jur
instaurar (processo) to commence an action; to bring an action; to institute an action
instvel, inconstante unstable
instituio credenciada authorized institution
instituio credora lending institution
instituio depositria depositary institution; trustee
instituio filantrpica charity organization
instituio financeira financial institution
instituio financeira financial institution; house
instituio gestor local administrator
instituio sem fins lucrativos nonprofit institution
instituidor (trust) settlor; grantor
instituto
Instituto Brasileiro de Contadores - IBRACON
Instituto Brasileiro de Desenvolvimento Florestal - IBDF
Instituto Brasileiro de Geografia e Estatstica - IBGE
Instituto Brasileiro de Opinio Pblica e Estatstica - IBOPE
Instituto Brasileiro do Caf - IBC
Instituto Brasileiro do Meio Ambiente - IBAMA
Instituto Brasileiro do Mercado de Capitais - IBMEC
instituto da incopetncia de foro
Instituto de Administrao Financeira da Previdncia e Assistncia
Social - IAPAS
Instituto de Auditores Internos
Instituto de Organizao Racional do Trabalho - IDORT
Instituto de Pesquisas Tecnolgicas - IPT
Instituto de Resseguros do Brasil - IRB
instituto legal
instituto mdico-legal
Instituto Nacional da Assistncia Mdica da Previdncia Social -
INAMPS
Instituto Nacional da Propriedade Industrial - INPI
Instituto Nacional de Colonizao e Reforma Agrria - INCRA
Instituto Nacional de Pesos e Medidas - INPM
established rule or principle; order; regulation; precept; institution; doctrine
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
doctrine of forum non conveniens
Institute of Financial Administration of Social Security
Institute of Internal Auditors
Institute of Work Organization
Institute for Technological Research
Brazilian Reinsurance Institute
legal doctrine
forensic 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

Instituto Nacional do Seguro Social - INSS National Institute of Social Security, Brazilian Social Security Institute - INSS
instruo discovery; filing of supporting documents
instruo de dvida debt instruments
instruo de dvida elegvel qualified debt instruments; elegible debt instruments
instruo de dvida pblica government debt instruments
instruo de processo filing of supporting documents Jur
filing of supporting documents; discovery phase; placing documents in
instruo de processo evidence
instruo e julgamento perante o juiz ou jri trial
instruo e relatrio instruction and reporting Aud
Instruo Normativa normative ruling
Instruo Normativa (fiscal) - IN Regulatory Instruction (tax) Jur
instruo processual cognizance phase
instruo programada programmed instruction
instruo sumria opening of pretrial inquest
instrues instructions
instrues directions
instrues permanentes standing instructions
instrudo por supported by (documents) (in court)
instruir (vb) to support; to document
instruir algum para uma tarefa brief
instrumental instrumental
instrumentar (vb) to document
instrumento ordem endorsable instrument
instrumento causal causal instrument
instrumento de crdito commercial paper; credit instrument
instrumento de dissoluo de uma empresa articles of dissolution Jur
instrumento de mandato; procurao power of attorney
instrumento de transferncia de propriedade trust deed
instrumento fiducirio trust deed
instrumento particular de assuno de dvida e outras avenas private instrument of debt assumption and other covenants
instrumento particular de promessa de compra e venda private instrument of purchase and sale commitment
instrumento particular de transao private instrument of settlement
instrumento pblico public deed; public instrument
instrumentos financeiros financial instruments Fin
instrutores instructors
insuficincia deficiency, shortage
insuficincia de liquidez liquidity shortage
insuficincia de pessoal understaffed
insumo input
insumo(s) input; industrial consumption materials
intangvel intagible
integrao inclusion; integration
integrao de balanos consolidated accounts
integrao horizontal horizontal integration
integrao vertical vertical integration
integral wholly-owned subsidiary
integralizao de capital payment of capital
integralizadas fully paid (shares)
integralizar to pay up; pay in; pay (capital or shares)
inteiramente novo brand-new
inteiramente, integralmente entirely
inteireza, integridade (de transao) completeness (of a transation) Aud
inteiro, ntegro entire
inteligncia de deciso judicial meaning of court decision
intempestivo ill-timed
intempestivo untimely
intensivo em capital (empresa) capital intensive (at the source)
inter vivos living (trust, for example)
interao interaction
interao interaction
intercmbio interchange
intercmbio exchange
interconexo (telecom.) interconnection
interdependncia interdependence
interdependncia interdependence
interdio disability; interdiction; to place off limits; shutdown (instalaes)
interdito civilly disable; disenfranchised
interescritrios interoffice
interessado party of interest; party aggrieved (sometimes)
interessado comprador potential buyer
interessado vendedor potential seller
interesse de agir interest in the (subject of an) action; standing to sue
interesse difuso general public interest
interesse preponderante overriding interest
interesse processual justiciable controversy
interesses (direito de propriedade) sobre as aes equity interest
interesses comerciais business interests (to have ...)
interestadual interstate
interino interim (adj.); caretaker
interligao interface
intermediao intermediation Fin
intermediao peddling
intermedirio dealer; middleman; underwriter
intermedirio, atravessador middleman, intermediary; intermediate Fin
interministerial joint ministerial
internacionalmente worlwide basis (on a...)
internamento (cpia nica) entry of one/sole copy into Brazil
internar to bring into Brazil (not to intern)
interpelao judicial notification Jur
interpelao court summons; judicial notification
interpolao interpolation
interpor (ao) to file; to enter; to lodge
interpor um recurso to argue an appeal
interpretao construction
interpretado como construed as
interpretar interpret
interpretar to construe; interpret
interpretar como construed to
interpretar mal misinterpret
interrogado party who has already been questioned
interrogando party being questioned
interrogatrio examination
interromper adjourn
interromper (prescrio) to toll (statute of limitations)
interrupo cut off
interrupes anormais abnormal stoppages, terminations
intervalo lag basis
interveno intervention
interveno de terceiros third-party practice; impleader; vouching-in
interveno no domnio econmico interference with the economic order
interveniente intervening party; intervenor
interventor administrator; trustee
intimao subpoena Jur
intimao notice; notification; subpoena (Dir. Proc.); service of process
intimar to notify; summon; call; to subpoena
intimidar to deter (deterrent effect)
intrnseco built-in
introduo introduction
intruso outsider
inutilizar to mutilate
invalidado; anulado to be annuled
invalidez disability
invlido (s); invalidar (v) void (n) (v)
inventariante; testamenteiro administrator; executor; personal representative; executrix
inventrio inventory
inventrio inventory; probate
inventrio fsico physical inventory-taking
inverso risk investment; shifting
inverso/reinverso investment;/reinvestment
investida investee
investida (subst.) maneuver; attack; challenge
investidor investor
investidor investor
investidor de grande porte institutional investor
investidor em potencial prospective investor
investidor institucional institutional investor
investidura; posse investiture
investigao diligence
investigao de assuntos do meio ambiente environmental investigation Aud
investimento investment
investimento a fundo perdido community support investment
investimento coletivo omnibus accounts
investimento de capital equity investment
investimento de capital estrangeiro foreign equity investment
investimento de renda fixa fixed-income investment Fin
investimento de risco venture investment; risk investment
investimento em capital capital expenditure
investimento em ttulos equity interest
investimento estrangeiro foreign investment
investimento estrangeiro foreign investment
investimento pesado brute force marketing power
investimentos investments, holdings
investimentos altamente lquidos cash equivalents
investimentos destinados a venda sales investments
investimentos em controladas investments in controlled companies
involuo involution
irregular irregular
irrelevante immaterial
irretratvel irreversible
irretratavelmente irreversibly
irrevogvel irrevocable
irrevogvel irrevocable; firm
irrigao irrigation
isca bait and switch
iseno de impostos por um certo prazo tax holiday
iseno fiscal tax exemption
isentar (v); isento (s) exempt (v) (n)
isentar de resposabilidade hld harmless
isento de dbitos free of charge
isento de direitos alfandegrios dutyfree
isento de encargos free of charge
isento de tarifas duty-free
isento de tributao nonassessable; tax-exempt; tax-free
isolar insulate
isoleucina (farm.) isoleucine
item compensatrio balancing item
item de cobrana collection item
item em processo de cobrana item in the course of collection
item extraordinrio extraordinary item
item monetrio monetary item
item no-usual unusual item
itens de caixa cash items
itens diversos miscellaneous items
itens em suspenso suspense items
itinerrio itinerary
j
jabacul payola
jazida mineral mining deposit
jazimento deposit
jogo limpo fair play
jogos de gerncia management games
jia (para admisso em clube etc.) entrance fee
jornada de percurso commuter transportation
jornada de trabalho working hours
jornal daily newspaper
jornal especializado trade paper
jornal interno house organ
judicante (poder de deciso) adjudicatory
judicatura da rainha queen's bench
judicial (adj.) judicial
juiz judge
juiz classista employer advocate
juiz de direito law judge
juiz de instruo arraigning judge
juiz de inventrio ou tutela de menores surrogate
juiz de paz justice of the peace
juiz de primeira instncia lower court judge
juiz de segunda instncia appellate court judge
juiz de terceira instncia supreme court judge
juiz deprecado court recipient of a letter rogatory
juiz deprecante the judge who issues a precatory letter
juiz relator reporting judge
juiz singular a judge who hears a case by himself, not as part of a panel (turma)
juzo court
juzo arbitral arbitration court; arbitration tribunal
juzo de primeira instncia trial court
juzo distrital federal dos Estados Unidos U.S. District Court
juzo distrital; vara district court
julgamento ruling Jur
julgamento trial; hearing
julgamento revelia default judgment; judgment by default; judgment in absentia
julgamento pelo tribunal do juri trial by jury
julgamento sumrio summary trial
julgar adequado deem appropriate
julgar extinta to dismiss
julgar improcedente consider invalid; to dismiss (a court case)
julgar procedente to consider it has with grounds
julgar subsistente to uphold
jumbo (gr.) care package
junta board
junta comercial board of trade (USA), commercial registry (UK)
junta comercial commercial registry; trade board
junta de conciliao e julgamento board of conciliation and judgment
Junta de Conciliao e Julgamento - JCJ Conciliation and Judgment Council (for individual labor agreements)
Junta de origem Board of origin
junta eleitoral electoral board
juntada de documentos filing of documents; attachment of documents
juntar bring together
juramento oath
jurar to confirm (an affidavit) by oath or affirmation
jri principal grand jury
jri, jurados jury
jurdico legal
jurisdio jurisdiction; district Jur
venue; jurisdiction; competent jurisdiction; exclusively competent jurisdiction;
general or international competence; competence of court; foreign
jurisdiction; concurrent jurisdiction; exclusive jurisdiction; conflict of
jurisdiction; substantive jurisdiction; to assume jurisdiction; to exercise
jurisdio jurisdiction
jurisdio fiscal tax jurisdiction Jur
jurisdio preventa original jurisdiction
jurisprudncia precedent Jur
jurisprudncia case law; former court decisions
juro lquido net interest
juro negativo negative interest
juro provisionado accrued interest
juros interest
juros interest
juros (com) interest-bearing
juros (sem) interest-free
juros acumulados/vencidos accrued interest
juros atrasados due interests; interest in arrears; past interests
juros compensatrios compensatory interest
juros compostos compound interest
juros compostos; juros sobre juros; anatocismo compound interest
juros de mora arrears interest; interest on arrears
juros de mora/moratrios interest on arrears; default interest; late payment fine
juros diferidos accrued interests
juros em atraso interest arrearages
juros embutidos, juros implcitos implicit interest
juros imputados imputed interest
juros legais interest at legal rate
juros mximos (em contratos de opo), limite superior cap Fin
juros mnimos (em contrato de opo) floor Fin
juros moratrios interest in arrears; penal interest
juros ps-fixados; juros pr-fixados interest at floating rates; interest at fixed rates
juros reais effective rate of interest
juros rotativos revolving interest
juros simples simple interest

juros sobre emprstimos cuja possibilidade de cobrana precria interest on non-accrual loans Fin
juros sobre juros compound interest
juros tabelados fixed interest rate
juros vencidos accrued interest; earned interest
juros vencidos postecipados interest in arrears
juros; participao interest
js enjoyment; right (to enjoy)
justa causa good cause; just cause
justia justice
justia comum courts of law; regular courts
justia estadual state courts
justia federal federal courts
justificado (adj.) excusable
justificar account for (to)
justo fair
justo reasonable; just; fair
justo valor de mercado fair market value
justos e contratados in witness whereof
l
lacrado sealed Jur
lacuna vacancy
laminadora de encruamento (met.) temper mill
laminadora de placas (met.) slabbing mill
laminadora de tiras a quente (met.) hot-strip mill
laminadora para desbaste laminator for thinning
laminadora redutora (met.) reducing mill
laminar (met.) to roll
lana de oxignio (met.) oxygen lance
lanador writer
lanador de opo de venda put option writer
lanador de uma opo writer Fin
lanamento entry (contab.); flotation (of shares)
lanamento como despesa expensing
lanamento contbil accounting entry
lanamento contbil accounting entry
lanamento de abertura opening entry
lanamento de correo correcting entry
lanamento de dirio journal entry
lanamento de impostos tax assessment
lanamento de ofcio voluntary assessment; tax assessment; official assessment
lanamento de retificao adjusting entry
lanamento fiscal tax assessment Jur
lanamento nos livros posting
lanamento nos livros contbeis book entry
lanamento ou emisso de ttulos no mercado flotation, offering Fin
lanamento por homologao entries that must be recognized by tax authorities
lanamentos compensatrios compensating entries
lanamentos de crdito credit entries
lanar enter, post (in books, etc.)
lanar to levy (taxes); to assets; levies (tributos)
lanar como despesa (juros) to expense
lanar no dirio journalize
lanar no mercado introduce in the market (to)
lanar um imposto levy a tax
lanar uma nova emisso to float an issue
lanar uma nova emisso de ttulos to float a new issue
largura da faixa de freqncia (telecom.) bandwidth
lastreado pegged
lastro spread; basis
latifundirio owner of a large estate
latifndio large estate
laudmio laudemium; acknowledgement money
laudo award
laudo arbitral arbitration award; award
laudo de avaliao appraisal report
laudo de avaliao appraisal report; valuation report
laudo pericial expert report
lava jato jet wash
lavagem to launder money ($); washing
lavvel (adj.) water removable
lavoura farming
lavra mining
lavrar to draft; draw up
lavratura (ata) drawing up
leasing financeiro capital leasing; capital lease
legado bequest, legacy Jur
legado devise; legacy
legal lawful - substance of law (more ethical)
legal legal - form of law
legal (adj.) statutory; legal
legalidade validity
legalizar validate Jur
Legio Brasileira de Assistncia - LBA Brazilian Legion of Assistance
legislao legislation Jur
legislao laws and regulations
legislao aduaneira custom regulations
legislao de represso ao abuso do poder econmico (Lei Antitrust) antitrust laws
legislao societria corporate legislation Jur
legislao tributria tax legislation Jur
legtima defesa (Dir. Penal) legitimate self-defense
legitimidade fairness; legitimacy
legitimidade legitimacy
legitimidade das partes (contencioso) standing to sue
legitimidade de parte ligitimacy (litigation); fairness
legtimo legitimate
legtimo proprietrio beneficial owner; lawful owner
legtimo proprietrio lawfull owner
legvel legible
lei law Jur
lei law; act; statute (USA)
lei adjetiva procedural law
lei adjetiva e substantiva procedural and substantive law
Lei Antitruste Antitrust Act
lei coativa statutory provision of a public nature
lei comercial business law
lei complementar quasi-constitutional law; complementary law; complementing law
lei consuetudinria common law
Lei das Falncias Bankruptcy Act
Lei das Sociedades por Aes Corporation Law Jur
lei de contravenes penais criminal offense code; criminal liability law
lei de pavilho law of ensign (ship's flag)
lei de represso ao abuso econmico e defesa da concorrncia antitrust law
lei de zoneamento zone in law
lei do menor esforo least effort principle
lei extravagante uncodified law
lei fiscal tax law Jur
lei formal procedural law
lei fundamental (ou maior) the Constitution
lei material substantive law
lei mnima law 9295/96 - regulates article 21 of constitution (telecommunications)
lei ordinria ordinary law Jur
municipal charter; organic law (states and nations); organic act
lei orgnica (municipalities)
lei processual procedural law
lei substantiva substantive law Jur
lei substantiva substantive law
lei uniforme de Genebra Geneva uniform code
leigo layman
leilo auction
leilo auction
leilo de swaps swap auction Fin
leis orgnicas constitucionais bill of rights; fundamental laws
leitor de linha line reader
leitura rpida scroll
lembrete, lembrana reminder
leso injury
leso corporal bodily injury
leso por esforos repetitivos injuries due to repeated movements
leso por movimentos repetidos repetitive stress
letra (ttulo) ao portador bearer bill Fin
letra a prazo time bill
letra de cmbio bill of exchange Fin
letra de cmbio bill(s) of exchange
letra de cmbio a prazo time draft Fin
letra de cmbio com vencimento superior a trs meses a partir da data
de emisso long bill Fin
letra de cmbio comercial trade bill of exchange Fin
letra de cmbio de comrcio exterior acompanhada dos documentos
que deram origem ao saque documentary bill of exchange Fin
letra de favor; "papagaio" accomodation note
Letra do Tesouro Nacional - LTN National Treasury Bill
letra do tesouro no-reajustvel non-indexed treasury bill Fin
Letra Financeira do Tesouro - LFT Financial Treasury Bill
letra hipotecria mortgage bill
letra imobiliria real estate bill
letra reajustvel do tesouro index treasury bill, reajustable treasury bill Fin
letra(s) draft; bill(s)
letras mantidas para cobrana bills held for collection Fin
levantamento survey; inventory
levantamento survey; withdrawal (of a money from a bank account)
levantamento da titularidade title search
levantamento de dados fact-finding
levantamento de depsito deposit release
levantar emprstimo borrow (to)
levantar financiamentos no contabilizveis arrange off balance sheet financing
levantar penhora to release attachment
levar adiante carry out
levar um projeto at o final following through
leve dois e pague um B2GO (Buy Two, Get One)
libelo (Dir. Proc. Penal) Prosecutor's Opening Statement
liberao de crdito credit release
liberao de garantia security return
liberao; desregulamentao deregulation
liberalidade indulgence; forbearance; concession
liberar release
liberar to release; to disburse; to deregulate; to lift (mortgage; pledge)
liberdade vigiada restricted liberty
licena leave; license; franchise
licena com autorizao leave of absence, furlough
licena de explorao exploration permit
licena de exportao exploration permit; export license
licena de funcionamento (CETESB) operating license; operating permit
licena de instalao (CETESB) installation permit
licena de uso de marca (LUM) trademark license use
Licena de Uso e Funcionamento (LUF) license to operate
licena maternidade maternity leave
licena mdica medical leave
licena no remunerada leave without pay
licena para operao de PCS (telecom.) PCS licenses
licena para voltar ao local de origem home leave
licena paternidade paternity leave
licena por luto ou doena grave compassionate leave
licena-maternidade maternity leave
licena-prmio leave
licenciado licensed; licensee
licenciante licensor
licitao invitation to bid, bidding, tender
bidding; public tender (concorrncia pblica/grandes quantias); price survey
(tomada de preos/pequenas quantias); invitation to bidders; invitation to
licitao tender (carta-convite)
licitao pblica public tender
licitante bidder
lcito lawful; proper
licor de glutamato de potssio potassium glutamate liquor
licor de glutamato monossdico monosodium glutamate liquor
lide secundria related proceeding
lide; questo dispute
lder leader
lder lead manager (bank); leader
lder de grupo group leader
liderana leadership
liderana leadership
liderana situacional situational leadership
liderana/vantagem competitiva competitive edge
ldimo authentic
liga metlica alloy
liga mundial world league
ligao association
ligeira expanso upturn (modest)
ligeiro(a) slight
ligoteira ... (para solda recuperada) ingot mold (for recovered welding)
ligoteira com __ frmas x __ moldes sem marca - para solda barra ingot mold with __ pans x __ molds without a brand - for welding bar
limbo limbo
liminar preliminary court order, preliminary injunction Jur
liminar injunction; motion in limine; temporary restraining order; initial decision
liminarmente ex parte (preliminary) injunction
limitao de responsabilidade hedging
limitaes ao escopo do exame scope limitations Aud
limitaes estatutrias statutory limitations Jur
limite de crdito credit limit
limite de endividamento borrowing limit Fin
limite de mercado market boundary
limite mximo cap; ceiling; upper limit
limite mximo da capacidade full capacity
limite operacional position limit (St. Exch.)
linde limit
linear linear, straight-line
linear (amortizao linear) straight-line depreciation
lingotamento (met.) ingot teeming
lingote de ouro bullion
linha de centro (naveg.) center line
linha de crdito credit line, line of credit Fin
linha de crdito credit facility; credit line; line of credit
linha de crdito de dinheiro novo new money facility
linha de crdito de exportao export facility
linha de crdito eletiva elective facility
linha de crdito indexada indexed loan facility
linha de crdito inter-bancria inter-bank facility
linha de crdito para fins de crescimento growth facility
linha de crdito para saques descobertos overdraft facility
linha de espera waiting line, queue
linha de lucro (prejuzo) final de um perodo na demonstrao do
resultado (a ltima linha) bottom line
linha de montagem assembly line
linha de montagem assembly line
linha de produo production line
linha de produtos product line
linha de responsabilidade principal primary reporting responsibility
linha divisria borderline
linhas de crdito rotativo revolving lines of credit Fin
linhas de orientao guidelines
linhas telefnicas sequenciais sequential telephonic lines
linho flax, linen
liquidao settlement; extinguishment; liquidation
liquidao winding-up; settlement (St. Exch.); run-off (seguros)
liquidao a termo term/forward settlement
liquidao antecipada early liquidation
liquidao da sentena calculation of the award
liquidao de avaria adjustment average
liquidao de contas adjustment
liquidao de contratos settlement of contracts
liquidao de dvida debt clean-up Fin
liquidao de sentena award calculation; calculation of award; calculation of the correspondent
liquidao direta direct settlement
liquidao financeira settlement
liquidao fsica delivery
liquidao interpraas intermarket settlement
liquidao judicial winding up by the court
phase involving review of the unestablished portion of a judgment, in order to
determine what amount would be the appropriate award on each item
claimed. This occurs during the execution phase; proof for calculation of the
liquidao por artigos (ou artigos de liquidao) award
liquidaes futuras (em Contrato de Opo) assumed settlements
liquidante liquidator Fin
liquidante liquidator
liquidar (securities) settle
liquidar o saldo (ou a conta) settle the balance (to)
liquidez marketability, liquidity
liquidez liquidity
liquidez do mercado market liquidity Fin
lquido fixed
lquido de imposto net of tax
lquido de imposto net of tax; post tax; after tax
lquido e certo correct; established; clear legal; net and certain
lista roster
lista de decises docket
lista de embalagem packing list
lista de embarque packing list, manifest
lista de espera waiting list
lista de pendncia punch list
lista de pendncias to do list
lista de pessoas da empresa envolvidas no caso working party list
lista de saldos segundo os vencimentos aging list, ageing list
lista de subscrio de acionistas list of subscription of the shareholders
lista de verificao checklist
lista de verificao checking list
lista negra black list
lista telefnica (telecom.) directory
listagem listing
listagem de cheques sustados stop-check list
lisura guilelessness; good faith
litgio litigation Jur
litgio litigation
litgio trabalhista labor litigation dispute Jur
litisconsrcio facultativo permissive joinder; voluntary associate in suit
litisconsrcio necessrio compulsory joinder
litisconsorte impleaded party; co-defendant
litisconsorte ativo coplaintiff; associate of plaintiff in suit
litisconsorte passivo codefendant; associate of defendant
litisdenunciada co-third-party defendant
litispendncia lis (alibi) pendens
livre a bordo - FOB Free On Board - FOB
livre ao lado do navio - FAS Free Alongside Ship - FAS
livre docente associate professor
livre e desembaraado free and clear
livre empresa free company
livre empresa free enterprise
livre iniciativa free enterprise
livrete booklet
livro comercial business record
livro contbil accounting book
Livro de Apurao do Lucro Real - LALUR Taxable Income Control Register, tax calculation book - LALUR
livro de atas minute book
livro de doutrina book of authority
livro de presena attendance book
livro de registro de aes nominativas registered share register
livro de transferncia de aes share transfer book
livro esgotado no mercado out-of-print
livro razo ledger
livro-caixa cash-book
livro-dirio ledger
livros contbeis accounting books
livros e registros books and records
lixadeira manual manual sander
lixo garbage dump
lobista (executor do lobby) lobbyist
locao lease; letting
locao de mo-de-obra contracting of labor
locador lessor; rentier
locadora lessor; landlord
local de instalaes (prdios/escritrios) do competidor (telecom.) facilities-based competitor
local de trabalho work place
local de trabalho job site; work premises; work site; on de job accidents
localizao location
locar to hire
locatrio tenant
locatrio(a) renter; tenant; lessee
locomoo secondment
engine (pulling the economy); economic power; economic engine (the
locomotiva Economist); motor that drives
locomotivo driving force
locupletao profiteering
locupletar-se to profiteer; to embezzle; unjust enrichment
logo que possvel as soon as possible - ASAP
logo que puder at your earliest convenience
logotipo logotype
logotipo graphic display; logo
lograr attain
lograr demonstrar manage to prove
loja de convenincia convenience store
loja de departamentos department store
loja franca duty-free shop
longa metragem long rum film
longitudinal (naveg.) fore and aft
lote batch; lot; plot of land
lote econmico economic lot size
lote fracionrio odd lot
lote padro normal trading unit; round lot
loteamento land subdivision; real estate development
loteria sweepstakes
loteria de prmios promotional games
ltda. - limitada limited liability partnership - ltda.
lucratividade earning power; profitability
lucrativo profitable
lucrativo (adj.) profitable
lucro earnings, gain, profit, income
lucro acumulado accrued profit
lucro antes da contribuio social e imposto de renda profits before income tax and social contribution
lucro antes das participaes dos acionistas minoritrios profit as per minority shareholder interests
lucro antes do imposto de renda pretax income, income before income tax
lucro antes do imposto de renda profit before income tax
lucro arbitrado tax authorities' determination of profits
lucro bruto gross profit
lucro bruto contribution margin; gross profits
lucro cessante loss of profits; loss of business income; loss of earnings
lucro da explorao trading profit; operating surplus
lucro de atividade activity profit
lucro de explorao/atividade activity profit; working profit
lucro departamental departmental profit
lucro do exerccio accrued at year-end
lucro em atividades secundrias downstream profit
lucro em suspenso retained earnings
lucro em transaes entre departamentos da mesma empresa interdepartmental profit
lucro entre empresas do mesmo grupo intercompany profit
lucro escritural paper profit
lucro estimado presumed profits
lucro estimado, lucro previsto anticipated profit
lucro fiscal taxable income
lucro futuro, descontado ao valor presente discounted future earnings
lucro imprevisto windfall profit
lucro inflacionrio inflation gain
lucro lquido net profit, net income
lucro lquido net profit
lucro lquido ajustado adjusted net profit
lucro lquido aps os impostos net income after taxes
lucro lquido do exerccio net profit at year-end
lucro lquido por ao net income per share
lucro lquido sobre patrimnio lquido return on investment (ROI)
lucro marginal marginal income
lucro monetrio monetary gain
lucro na converso translation gain
lucro no-operacional non-operating income
lucro no-realizado unearned income, unrealized profit
lucro no papel paper profit
lucro operacional business profit
lucro operacional antes dos efeitos inflacionrios operating profit before adjustment for inflation
lucro operacional sobre o ativo total return on assets (ROA)
lucro operacional, lucro das operaes operating profit, income from operations
lucro operacional, prejuzo operacional operating profit, operating loss
lucro ou prejuzo no-reconhecido (no-contabilizado) unrecognized gain or loss
lucro patrimonial equity profit
lucro por ao earnings per share - EPS
lucro por ao (LPA) earning per share
lucro presumido presumed profit
lucro presumido presumed profit (deemed profit)
lucro projetado projected profit
lucro real taxable income
lucro real taxable profit; pretax profits; book taxable income
lucro realizado, prejuzo realizado realized gain, realized loss
lucro retido earned income
lucro tributvel taxable income
lucro tributvel taxable profit
lucro vegetativo holding gain
lucro(s) profits; gains; returns; earnings
lucros acumulados retained earnings, earned surplus
lucros acumulados accrued profits
lucros acumulados de entidade adquirida acquired surplus
lucros acumulados disponveis available surplus
lucros acumulados no-distribudos unappropriated retained earnings
lucros apurados ascertained
lucros de explorao activity profits
lucros excedentes excess profits
lucros no-distribudos undistributed profits
lucros retidos (acumulados) restritos restricted retained earnings
lucros suspensos retained earnings
ludibriante misleading
luvas key money
luvas key money
luz verde green light
m
m reputao bad name
maarico de oxignio oxygen blowtorch
macroeconomia macroeconomics
m-f mala fide; bad faith Jur
m-f bad faith; malicious mischief
maior higher
maior abertura comercial free trade
Maior Valor de Referncia - MVR Highest Reference Value
maioria absoluta majority Jur
maioria esmagadora overwhelming majority
maioria relativa plurality vote
mais alm further
mais-valia appreciation
mais-valia surplus value
mala direta direct mailing
mal-administrada mismanaged
malefcio ill effect
malogro flop
malote pouch
malsucedido unsuccessful
malversao misappropriation
mandado writ, mandate Jur
mandado mandamus
mandado (do diretor) the director shall serve
mandado de busca search warrant
mandado de citao writ of summons; order for service of process
mandado de injuno writ of injunction
mandado de intimao notification order
mandado de manuteno de posse writ of possession
mandado de priso arrest order; warrant of arrest
mandado de representao power of attorney
mandado de segurana injunction Jur
mandado de segurana writ of mandamus; writ of security
mandado judicial court order; writ
mandante mandator
mandar processar a concordata to order the concordata petition to be processed
mandatrio; outorgado; procurador ad negotia attorney-in-fact; mandatary; proxy; proxy-holder
mandato term of office
mandato mandate; tenure; term of office; power of attorney
mandato gesto term of office
mandato judicial judicial power of attorney
commercial power of attorney; commercial power of mandate; commercial
mandato mercantil mandate
mandatrio mandatory
manejvel manageable
manifestao rplica rejoinder; reply (autor); answer (ru); defendant's rejoinder
manifestao de vontade/volitiva manifestation of intent
manifestar voiced professed; to voice (an opinion)
manifesto manifest
manifesto de mina mine manifest
manipulao manipulation

manipulao de contas de empresa para melhor-las; camuflagem window-dressing

manipulao dos preos price rigging
manipulador de linha line handler
manso (adj.) uncontested
manter hold
manter (registros, etc.) keep (books, etc.)
manter (uma sentena) to uphold; affirm; substain
manter deciso to uphold decision
manter sob custdia hold on deposit
manual manual
manual de contabilidade accounting manual
manual de descrio de cargos job description manual
manual de imposto de renda tax guide
Manual de Normas e Instrues (Instituies Financeiras) - MNI Manual of Rules and Instructions for Financial Institutions
Manual de Orientao de Pessoa Jurdica (IR) - MAJUR Instruciton Manual for Corporate Income Tax - MAJUR
manual de pessoal personnel manual
manual de polticas policy manual
manual do empregado employee manual
manuseio de materiais materials handling
manuteno maintenance, upkeep
manuteno maintenance
manuteno (sentena) upholding; upkeep
manuteno de um preo fixo no mercado pegging Fin
mo-de-obra labor, manpower, workforce, labor force
mo-de-obra manpower; workforce; human resources; labor
mo-de-obra direta direct labor
mo-de-obra especializada skilled labor, skilled workers
mo-de-obra indireta indirect labor
mo-de-obra no qualificada unskilled labor
mo-de-obra qualificada skilled manpower, skilled labor, skilled workers
mo-de-obra qualificada skilled labor
mo-de-obra semi-especializada semi-skilled labor
mapa de presena (acionistas) shareholder's list
mapa de riscos ambientais risk assessment
mquina de escrever typing machine
mquina de transmisso facsmile facsimile transmitter
mquina para arquear caixas box arching machine
mquina para cortar barras (esta parada) bar cutting machine (stopped)
mquina picotadeira shredder
mquina, motor engine
maquinrio, maquinaria machinery
mquinas caa-nqueis e vdeo-jogos slot and video game machines
mquinas e equipamentos machinery and equipment
marca make, brand
marca trademark; trade name
marca (de produtos) brand
marca comercial brand
marca de fbrica brand name
marca de fantasia fantasy mark; fanciful mark (not fatasy mark)
marca descritiva descriptive mark
marca evocativa evocative mark
marca figurativa device mark; logo
marca genrica house mark
marca mista word and device mark; combination mark
marca nominativa word mark
marca notria well-known mark
marca registrada trademark
marca registrada trademark
marcar set; schedule
marcas e patentes trademarks and patents
margem margin; yield; spread
margem bruta gross margin
margem bruta gross margin
margem de contribuio margin of contribution
margem de garantia margin
margem de lucro profit margin; spread
margem de lucro bruto gross profit margin
margem de lucro mdia cumulativa cumulative average profit margin
margem de segurana margin of safety, safety margin
margem lquida net margin
margem operacional operating margin
marqueteiros marketers
massa falida bankrupt estate
massa falida bankrupt estate
mata atlntica Atlantic forest vegion (N. Geographic)
materais para manuteno maintenance materials
matria de fato statement of the facts; facts of the case; factual metters
matria prima raw materials
materiais consumveis consumable stores
material material
material udio-visual visual aids
material de consumo consumption materials
material de embalagem packing material
material de escritrio office supplies
material de gasto consumables
material direto direct material
material fora das especificaes off-grade material
material indireto indirect material
matria-prima raw material
matrcula enrollment; registration (aeronave); record (imvel)
matriz head office, home office, main office; headquarters; matrix
matriz parent; parent company; headquarters
maturidade expiration date, maturity date
mau funcionamento malfunction
mau pagador delinquent
maximizao maximization
maximizao de rentabilidade, maximizao de lucratividade profit maximization
mximo maximum
meao curtesy; moiety
mecnica mechanics
mecanismo mechanism
mdia anual annual average
mdia aritmtrica arithmetic mean
mdia geomtrica geometric mean
mdia mvel moving average
mdia no fechamento closing average
mdia ponderada weighted average
mdia proporcional proportional mean
mdia simples simple average
mdia; mdio average; mean
mediador mediator
mediadores mediators
mediante exigncia ondemand
mediante protocolo against receipt
mediante solicitao vista (se se tratar de pagto.) on demand
mediante um lucro at a profit
mediato (s); mediar (v) mediate (n) (v)
medio da inflao measurement of inflation
medio, mensurao measurement
medicina legal forensic medicine
medicina no trabalho industrial medicine
medida measure, degree
medida (jurdica) relief
writ of prevention; provisional measure; guarantee measure; preliminary
medida cautelar injunction
medida cominatria injunctive relief
medida correlata permanent injunction (se aparecer junto com "injunction")
medida de salvaguarda protective order
medida de uma jarda yardstick
medida declaratria declaratory remedy; declaratory relief
medida judicial legal process; relief
medida judicial de reparao remedy
medida liminar preliminary injunction; temporary restraining order; restraining order
medida provisria provisional measure
Medida Provisria - MP Provisional Measure - MP Jur
medidas compensatrias countervailing measures
medidas de represso a violaes da ordem econmica antitrust measures
medidas no ortodoxas, de impacto unusual steps
medidor de ph ph measurer
mdio prazo medium term
meio circulante money supply, circulating medium Fin
meio de pagamento medium of exchange Fin
meio de pagamento means of payment
meio empresarial business community
meio expediente half-time; part-time

meio-circulante circulating medium; medium of exchange; monetary medium; money supply

meios ways and means
meios de informao mass media
meios de pagamento means of payment
meios de prova evidence-finding procedures
meirinho; oficial de justia court official
melhor compra best buy
melhor do conhecimento e crena best of knowledge and belief
melhor esforo best-effort underwriting
melhora significativa na economia dramatic economic improvement
melhoramento improvement, betterment
melhoramentos em terrenos land improvement
melhorar; nova verso (software) upgrade
melhores cotaes de preo most favourable pricing
melhoria improvement; amelioration; enhancement (de crdito)
melhorias no imvel arrendado leasehold improvements
membro member
membro de uma organizao fellow member
membro do conselho administrativo member of the administrative council
membros efetivos (conselhos) sitting members
memorando de controle interno internal control memorandum Aud
memorando de entendimento heads of agreement
memorando de inteno memorandum of intent
memorando, memorandos memorandum, memoranda
memria de clculo calculation chart
memorial brief
memorial a menor underpayment
memorial descritivo specifications
memrias de clculo rescisrio severance pay calculation record
mencionar make reference to
menor rigor na concesso de crdito loosening of credit Fin
menos minus
mensagem, misso errand, mission
mensalo optional monthly income tax - individuals
mensalidade, prestao mensal monthly installment
mensalista salary earner
mentor mastermind
menu de opes cafeteria menu
mercado market, mart
mercado market
mercado a prazo forward market
mercado a termo forward market; futures market
mercado a termo de algodo cotton futures
mercado a termo de cmbio exchange forward market
mercado vista cash; cash spot market
mercado abastecedor provision market
mercado aberto open market Fin
mercado acionrio, mercado de aes stock market
mercado comprador outlet; buying market
mercado consumidor consumer market
mercado de aes stock market
mercado de balco over-the-counter market Fin
mercado de balco over-the-counter market
mercado de capitais capital market Fin
mercado de capitais/ttulos bond market; capital market
mercado de derivados derivatives
mercado de dinheiro money market Fin
mercado de eurodlares eurodollar market Fin
mercado de futuros futures market
mercado de matrias primas commodity market
mercado de nvel mdio middle market
mercado de opes options market Fin
mercado de operao de longa distncia (telecom.) toll market
mercado de operaes de hedge hedge operations market Fin
mercado de reposio aftermarket
mercado de servios interurbanos (telecom.) toll market
mercado de ttulos bond market
mercado de trabalho labor market
mercado de trabalho labor market
Mercado do Cone Sul - MERCOSUL South Cone Market - Mercosur
mercado dominado por vendedores sellers' market Fin
mercado em alta (expresso corrente nos E.U.A. para designar a poca de
alta no mercado) bull market
mercado em baixa (expresso corrente nos E.U.A para designar a poca de
baixa no mercado) bear market
mercado em expanso booming market
mercado externo foreign market
mercado externo foreign market
mercado extra-oficial non-official market
mercado financeiro money market, financial market Fin
mercado financeiro money market
mercado financeiro de futuros financial futures
mercado fsico commodities market
mercado fracionrio odd lot market Fin
mercado frouxo dull market
mercado inativo dull market
mercado interbancrio de colocaes interbank placement market Fin
Mercado Interbancrio de Eurodlares de Londres London interbank eurodollar/eurocurrency market
mercado interno domestic industry; domestic market; national market
mercado interno local home market, domestic market
mercado livre free market Fin
mercado livre e aberto free and open market
mercado negro black market
mercado paralelo parallel market
mercado paralelo black market; unnoficial market
mercado primrio primary market Fin
mercado promissor encouraging market
mercado relevante relevant market
mercado secundrio secondary market Fin
mercado vendedor selling market
mercadoria depositada em armazns alfandegados bonded goods
mercadoria tributada levied goods
mercadoria tributvel dutiable goods
mercadorias goods, merchandise, commodities
mercadorias goods; commodities
mercadorias e moedas disponveis para entrega imediata spot
mercadorias em trnsito goods in transit
mercados internacionais international business
merchandising product placement
mrito merit
ms civil calendar month
ms de competncia accrual month
mesa corredia (met.) conveyor table
mesa de ao steel table
mesa de compensado polywood table
mesa de operaes (negociaes) dealing room, trading desk Fin
mesa diretora presiding officer
mesa tampo de frmica formic barrelhead table
mesa-redonda round table
mesma base same basis
mestre de fbrica foreman
mesurice servility
meta goal, target, aim
metais preciosos bullion Fin
metalrgico metal worker
metas goals; objectives
meteorolgico weather
mtodo composto compounding method
mtodo da soma dos anos de vida til sum of the years' digits method (of depreciation)
mtodo da soma dos dgitos (depreciao) sum-of-the-digits method (depreciation)
mtodo de anuidade annuity method
mtodo de avaliao de benefcios projetados (penses) projected benefit valuation method (pensions)
mtodo de avaliao de benefcios provisionados (penses) accrued benefit valuation method (pensions)
mtodo de calcular taxas (de moedas) cruzadas chain rate calculation method Fin
mtodo de caminho crtico - CPM Critical Path Method - CPM
mtodo de compra purchase method
mtodo de contabilidade accounting method
mtodo de contabilizao de contratos concludos completed contract method of accounting
mtodo de contrato concludo completed contract method
mtodo de custeio por absoro total full absorption cost method
mtodo de custo cost method
mtodo de custo atuarial actuarial cost method
mtodo de custo padro standard cost method
mtodo de depreciao dos juros compostos compound interest method of depreciation

mtodo de depreciao linear, mtodo de depreciao em linha reta straight-line method of depreciation
mtodo de eliminao e/ou tratamento de lixo waste management
mtodo de equivalncia patrimonial equity method (of accounting)
mtodo de equivalncia patrimonial equity accounting method
mtodo de escalonamento de cargos job ranking method
mtodo de estoque bsico base-stock method
mtodo de fuso de interesses pooling of interests method
mtodo de imerso (met.) hot-dip method
mtodo de liquidao (da empresa) shut-down basis
mtodo de obteno de recursos financeiros financial funding method
mtodo de payback payoff method
mtodo de percentagem completada percentage-of-completion method
mtodo de recuperao de custo cost recovery method
mtodo de rentabilidade earnings method
mtodo de reteno de recursos financeiros para saldar obrigaes
futuras funding method
mtodo de saldos decrescentes (depreciao), mtodo de depreciao declining balance method (of depreciation), diminishing balance method (of
do saldo decrescente depreciation)
mtodo de valor presente lquido net present-value method
mtodo seqencial de desvalorizao/depreciao straight-line method of depreciation
metodologia methodology
microeconomia microeconomics
microfilme (s); microfilmar (v) microfilm (n) (v)
microscpio de preciso precision microscope
mdia media
milhagem mileage
militar to practice
minrio ore (iron, etc.)
minrio enriquecido (met.) ore concentrate
mnimo pago antes de colocar ao venda stop-loss order
Ministrio ministry
Ministrio da Agricultura Ministry of Agriculture
Ministrio da Cincia e Tecnologia Ministry of Science and Technology
Ministrio da Cultura Ministry of Culture
Ministrio da Defesa Ministry of Defense
Ministrio da Economia, Fazenda e Planejamento Ministry of Economy, Treasury and Planning
Ministrio da Fazenda Finance Ministry
Ministrio da Fazenda Ministry of Finance
Ministrio da Fazenda Ministry of Finance/Federal Revenue Office
Ministrio da Previdncia Social Ministry of Social Security
Ministrio das Relaes Exteriores Ministry of Foreign Affairs
Ministrio das Relaes Exteriores Ministry of Foreign Affairs
ministrio do desenvolvimento, indstria e comrcio ministry of development, industry and trade
Ministrio do Exrcito Ministry of the Army
Ministrio do Meio Ambiente Ministry of the Environment
Ministrio do Planejamento Ministry of Planning
Ministrio do Trabalho Ministry of Labor
Ministrio Extraordinrio para Assuntos Fundirios Extraordinary Ministry for Land Administration Affairs
Government Attorney's Office; Public Attorney's Office; Public Prosecutor
Ministrio Pblico Office
Ministrios dos Negcios Interiores (Reino Unido) Home Office (UK)
Ministro minister
ministro da educao education minister
ministro da fazenda finance minister
Ministro da Fazenda Finance Minister
ministro da justia justice minister
ministro da sade health minister
Ministro de Sade Surgeon General (USA)
ministro do planejamento planning minister
Ministro do Supremo Tribunal Federal Justice of the Federal Supreme Court; Supreme Court Justice
Ministro-Presidente do Supremo Tribunal Federal Chief Justice of the Federal Supreme Court
Ministros de Estado government ministers
minuta draft
minuta ("boneco") mock-up; draft
minuta para discusso exposure draft
misso comercial trade mission
misso diplomtica diplomatic mission
misso econmica economic mission
mistura, mescla blend
mobilirio personal assets
mobilidade de pessoal personnel mobility
mobilidade interna internal mobility
mobilizar capital to tie up capital
moo motion
moo motion
moda, modelo fashion, model
modelado em relevo embossed
modelagem modeling
modelo model, pattern
modelo de assinatura specimen signature
modelo de garantia form of guarantee
modelo til utility model
modem com linha de escada dial-in modem
moderado moderate
moderador moderator
moderno modern
modificao alteration
modificao modification
modificao da lei changes in law
modificar modify
moeda (leilo) scrip
moeda bloqueada blocked currency
moeda circulante circulating medium, money supply Fin
moeda constante constant currency
moeda conversvel convertible currency Fin
moeda corrente legal tender
moeda de capacidade aquisitiva constante; moeda forte hard currency
moeda de privatizao scrip
moeda de um pas estrangeiro, moeda estrangeira foreign currency
moeda de valor constante constant currency
moeda divisionria legal tender
moeda do relatrio da empresa reporting currency
moeda estrangeira foreign currency
moeda forte hard currency
moeda forte hard currency
moeda funcional functional currency
moeda histrica historical cost
moeda inconversvel convertible currency
moeda local local currency
moeda nacional local currency
moeda nacional domestic currency
moeda no conversvel non-convertible currency Fin
moeda podre highly devalued federal government debt
moeda sonante hard cash
moeda-base base currency
molde pattern
molde para cuias de zn e guilhotina manual p/ barras mold for zn calabash gourd and manual guillotine for bars
moldes para anodos molds for anodes
molstia profissional professional disease; occupational disease
momento tining
monetrio monetary
monetarista monetarist
monitorar monitor
monoplio monopoly
montadora automobile industry; automaker
montagem de mquinas to assemble machine
montante amount
montante lquido nos livros contbeis net carrying amount
montante recupervel recoverable amount
mora default; arrears
moral phychological effect (efeito moral)
morango strawberry
moratria moratorium Jur
moratria default fine
moratria moratorium; standstill
moratria unilateral blanket moratorium
mordomias perks
morosidade; marasmo no setor imobilirio slack in housing
mossa (naveg.) dent
mostrurio showcase
motivao motivation
motivo ground, reason
moto-bomba moto-pump
moto-esmeril de coluna moto-esmery
mveis e utenslios furniture and fixtures
mveis embutidos built-ins
mover uma ao to bring an action against
movido a gs gas-fired
movimentao; manejo account activity; handling; transaction
to make withdrawals; use; manage (an account for another); to transact; to
movimentar operate
movimento de recursos turnover of funds
movimento dirio contbil daily turnover
movimento financeiro da sociedade financial turnover of a company
muambeiro shuttle trader
mudana change
mudana de nome chain of title (patents)
mudana de posio turnaround
mudana de princpio contbil accounting change
mudana de produto product changeover
mudana de sede change in address of the corporate headquarters
mudana organizacional organizational change
mudar change
mudar to shift
mufla muffle
muita satisfao it is a distinct pleasure
muito menos let alone
multa fine; penalty; punitive damages
multa (s); multar (v) fine (n) (v)
multa compensatria compensatory fine
multa contratual liquidated damages; contractual penalty
multa contratual pr-fixada liquidated damages
multa de atraso late fine
multa de ofcio voluntary penalty; ex-officio fine
multa no compensatria pecuniary fine
multa normativa por pertinent fine due to
multa pecuniria monetary penalty
multa penal punitive fine
multa punitiva punitive fine
multas exemplares exemplary damages
multas por infraes fiscais tax fines
multi-facetado many-sided
multinacional multinational (company)
multiplicar multiply
municipal local (s vezes)
municpio county
msica ambiente background music
mutao (contab.) change
mutaes patrimoniais equity changes
mtua de magistrados magistrates pension funds
mutuante lender
mutuante creditor; lender
muturio borrower
muturio borrower
mtuo loan
mtuo de ouro gold loan contracts Fin
n
na espcie in this case
na fbrica ex factory
na forma de artigos on articulated pleading
na hiptese de in the event the
na mdia on an average
na melhor forma de direito in the best terms of the law; in the due form of the law
na mina ex mine
na plantao ex plantation
na posse do imvel will be vested in the property
na proporo das aes ratably to the shares
na qualidade de sucessora por incorporao as successor by incorporation
na usina ex mill
nacionalismo nationalism
nacionalizao nationalization
nada consta nothing or record
no aplicvel not applicable; inapplicable
no cabido; incabido frivolous
no circulante non-current
no consta dos autos it does not show on the records
no conveniente undesirable
no cumprimento, no observncia failure to follow, failure to comply with
no de nossa competncia to have no power to act
no exigvel evergreen
no includo no balano patrimonial off balance sheet
no provimento denial
no realizvel (adj.) nonaccruing; nonperforming
no se aplica inapplicable
no tecido nonwovens
no-adequado unfit
no-ambguo unambiguos
no-amortizado unamortized
no-aplicvel not applicable
no-apropriado unappropriated
no-assinado unsigned
no-atendido unattended
no-auditado unaudited
no-autorizado unauthorized
no-cobrado uncollected
no-comprovado unwarranted
no-confirmado unconfirmed
no-despendido unexpended
no-distribudo unallocated, unappropriated, undistributed
no-dividido undivided
no-divulgado undisclosed
no-econmico uneconomic
no-emitido unissued
no-escrito unwritten
no-especificado unspecified
no-extinto unextinguished
no-financiado unfunded
no-garantido unsecured
no-identificvel unidentifiable
no-incorporado unincorporated
no-interferncia non-disturbance
no-linear nonlinear
no-liquidado unsettled
no-lucrativo unprofitable
no-melhorado unimproved
no-monetrio non-monetary
no-mudado unchanged
no-ocupado unoccupied
no-oficial unofficial
no-onerado unencumbered
no-operacional non-operative
no-pagamento de imposto mediante expedientes legais tax avoidance Jur
no-pago unpaid
no-pertinente not applicable
no-programado unscheduled
no-provisionado unprovided
no-realizado unearned, unrealized
no-reclamado unclaimed
no-recorrente non-recurring
no-regulamentado unregulated
no-rentvel unprofitable
no-resgatvel non-redeemable Fin
no-respondido unanswered
no-segurado uninsured
no-sindicalizado non-unionized
no-solicitado unsolicited
no-terminado unfinished
no-usado unused
no-vencido unmatured, not yet due
no-vendido unsold
nas reas de (contab., auditoria) in the fields of
nas clusulas contratuais in the contractual relationship
natureza kind
natureza da operao classification of the transaction
natureza do(s) documento(s) kind of document(s)
natureza jurdica legal nature; legal classification
navio (M/S) M/S (motor ship)
navio com carga lquida (M/T) M/T (motor tanker)
navio com carga seca (M/V) M/V (motor vessel)
navio de carga geral liner
navio graneleiro bulk carrier
navio mercante (naveg.) cargo ship
navio para minrios e petrleo (o/o) o/o (ore/oil carrier)
navio para transporte de veculos roll on/roll off
navio-tanque tanker
necessrio ou conveniente necessary of advisable
necessidade de consecuo de objetivos need of achievement
necessidades de treinamento training needs
negar withhold (consent)
negar regncia fail to uphold
negativa de opinio disclaimer of opinion; adverse opinion
negativa de parecer, negativa de opinio disclaimer of opinion Aud
negativa de vigncia denial of effectiveness
negligncia negligence
negligncia negligence
negligncia grave gross negligence
negligenciar atribuies to be derelict in one's duties
negligente (adj.) derelict
negociao negotiation
negociao negotiation; trading; bargaining
negociao (de mercadorias, de papis financeiros) Trading Fin
negociao coletiva collective bargaining
negociao coletiva collective bargaining
negociao com data diferente da data-padro odd date trade
negociao de dvida debt workout
negociao justa fair dealing
negociador negotiator
negociante businessman
negociar negociate
negociar to transact; negotiate
negociar aes to trade in stock
negcio business
negcio transaction; deal
negcio a prazo time transaction
negcio arriscado risky business
negcio casado back-to-back operation
negcio cativo captive business
negcio em bases cumulativas arm's length transaction
negcio principal da empresa core business
negcio simulado sham transaction
negcio simultneo back-to-back transaction
negcio slido consistent business, sound business
negcios business dealings
negcios (a fazer) business (to do)
negcios em desenvolvimento work in progress
negcios ilcitos crooked business
negrito bold type
negro de fumo carbon black
nexo de causalidade chain of causation
nicho (de mercado, etc.) niche
nicho de mercado market niche
nigligncia (s); negligenciar (v) neglect (n) (v)
nquel nickel
nvel seniority
nvel de preos price level
nvel de qualidade aceitvel acceptable quality level
nvel de risco level of risk
nvel educacional educational level
nivelar even, level, smooth
no armazm ex warehouse
no armazm de atracao ex dock
no caso de effective for
no entanto yet
no estado em que se encontra as is
no futuro; mais cedo ou mais tarde eventually
no limite do necessrio on/an "as-needed" basis
no local in loco
no local de trabalho on-site
no mrito on the merits of the case
no qual in
no total in the aggregate
no valor de worth
nome comercial registered name; trade name
nome vulgar common name
nomeao appointment, nomination
nomeao appointment
nomeao autoria third-party practice
nomear nominate
nomear to appoint
Nomenclatura Brasileira de Mercadorias - NBM Brazilian Products Nomenclature
nomenclatura brasileira de mercadorias (NBM) Foreign Trade Tariff; Brazilian Customs Tariff
nomenclatura de mercadorias foreign trade classification
nominativa word mark
norma norm
norma rule
norma ambiental environmental standard
norma contbil accounting standard
norma de auditoria auditing standard Aud

norma de contabilidade accounting standard; accounting principle; fundamental accounting concepts

norma de direito material rule absolute
norma legal principle; norm
norma programtica general rule of law
norma pblica public policy
Normas Brasileiras de Contabilidade - NBC Brazilian Accounting Standards - NBC
normas contbeis internacionais - IAS International Accounting Standards - IAS
normas de pessoal personnel norms
normas de relatrio reporting standards Aud
normas de trabalho no campo field work standards
nos melhores termos da lei in the best terms of the law
nos seguintes termos subject to the following
nos termos da legislao ordinria (at) common law
nos termos da lei by operation of law
nos termos de (artigo/clusula) under
nota autorizada para divulgao na imprensa press release
nota bancria bank note
nota colateralizada collateralized floating rate note
nota de cobertura cover note
nota de consignao consignment note
nota de crdito credit note
nota de dbito debit note
nota de devoluo de material material return note
nota de dinheiro bill
nota de embarque shipping order
nota de entrada, nota recebida incoming note
nota de entrega delivery note
nota de honorrios fee note
nota de recebimento receiving note
nota de transferncia de material material transfer note
nota de venda sales ticket
nota explicativa (s demonstraes financeiras) explanatory note (to financial statements)
nota explicativa (contab.) note; footnote; explanatory note (bal.)
nota fiscal invoice; bill; combined invoice and bill of lading
nota garantida a juros flutuantes collateralized floating rate note
nota promissria promissory note Fin
nota promissria promissory note (PN); commercial paper
nota promissria com cupom fixo fixed rate note
notrio pblico notary public
notas de curva de rendimento yield curve notes Fin
notas de rodap (nas demonstraes financeiras) footnotes
Notas do Banco Central Central Bank Notes
Notas do Tesouro Nacional National Treasury Notes
notas explicativas s demonstraes contbeis explanatory notes to the accounting statements
notas explicativas s demonstraes contbeis em notes to the financial statements as of
notcia release
notcia de converso conversion notice
notcias news
notificao notice; process
notificao cartorria notice via registry office
notificao civil preliminary judicial notice
notificao de impostos ou outros tributos assessment notice Jur
notificao de saque notice of withdrawal; notice of drawing
notificao judicial judicial notice Jur
notificao judicial summons; court notice
notificar, no mnimo com ___ dias de antecedncia to give not less than ___ days' prior notice to
novao novation Fin
novao novation; renewal
novo new, fresh
novos fundos fresh funds
nua propriedade bare ownership; beneficial ownership
ncleo core
nula e sem efeito null and void
defeasance; annulment; voidability; to be considered null and void;
nulidade procedural error
nulo e sem efeito null and void
nulo, sem valor null and void
nmero de conta account number
nmero de funcionrios head count
nmero de ordem running number
nmero de processo index number
nmero inteiro integer
nmeros aleatrios random numbers
o
o acima exposto to foregoing
o acusado (the) accused (penal)
o comprador paga pela mercadoria e pelo frete (C. and F.) C. and F. (Cost and Freight)
o disposto acima the foregoing
o juiz deu-se por suspeito para examinar o caso the judge has recused himself from the case
o pedido foi indeferido the application was refused
o que contraria uma questo de direito perverse verdict
o que for maior to greater of
o voto foi declarado nulo the vote was declared invalid
o x da questo the gist of the matter
objetivar with a view to; intended to; seeking to
objetivo objective
objetivo (s); objetivar (v) aim (n) (v)
objetivos a curto prazo short range objectives
objetivos a longo prazo long range objectives
objeto object; purview (social); subject matter (contrato); purpose
objeto deste contrato contemplated by this agreement
objeto e p purpose and status
objeto social corporate objective; corporate purpose
objetos de uso pessoal personal effects
objetos de valor valuables
oblao oblatio
obras de adequao fit-out
obras pblicas public works
obrigao obligation, liability
obrigao liability; bond; obligation; security
obrigao acessria accessory obligation Fin
obrigao com cupom pleno full coupon bond
obrigao com cupom zero zero coupon bond
obrigao com impostos tax liability
obrigao com juros interest-bearing bond Fin
obrigao com preo abaixo do par discount bond Fin
obrigao contratual contract obligation
obrigao conversvel convertible bond
obrigao de fazer affirmative covenant
obrigao de no fazer negative covenant
obrigao endossada endorsed bond
obrigao garantida secured liability, guaranteed bonds
obrigao garantida secured bond
obrigao inicial primary liability
obrigao legal legal liability Jur
obrigao para benefcios sem direito adquirido (no-expirados)
(penses) non-vested benefit obligation (pensions)
obrigao primria primary liability
obrigao reajustvel indexed bond Fin
Obrigao Reajustvel do Tesouro Nacional - ORTN Readjustable Federal Treasury Bond
obrigao resgatvel apenas no vencimento non-callable bond
obrigao vlida binding obligation
obrigaes dues; covenants
obrigaes com coupon (de debntures) coupon bonds
obrigaes com taxa fixa fixed rate notes Fin
obrigaes com taxa flutuante floating rate notes - FRN Fin
obrigaes de colocao pblica a taxas de juros flutuantes publicly issued floating rate notes
obrigaes de fazer positive covenants
obrigaes de no fazer negative covenants
obrigaes de S.A. (debntures no Brasil) corporate bonds
obrigaes diversas sundry obligations
Obrigaes do Fundo Nacional de Desenvolvimento - OFND National Development fund Obligations
obrigaes do tesouro treasure bonds
obrigaes do tesouro (letras, etc.) treasury bonds, treasury bills
obrigaes em moedas duplas dua currency bonds Fin
obrigaes fiscais tax liabilities
obrigaes governamentais government obligations, government bonds Fin
obrigaes no conversveis em aes non-convertible bonds Fin
Obrigaes Reajustveis do Tesouro Nacional (ORTN) readjustable national treasury bonds
obrigaes remuneradas interest bearing obligations
obrigaes resgatveis callable bonds Fin
obrigaes sobre swaps swaptions Fin
obrigaes trabalhistas e sociais labor and social security obligations
obrigaes vencidas arrears
obrigaes vinculadas a commodities commodity-linked bonds Fin
obrigada obligor
obrigar to be binding upon; bind
obrigar-se (a) to agree; undertake; to covenant
obrigatoriedade obligation to
obrigatrio mandatory
obrigatrio (adj.) binding; mandatory; compulsory
observaes remarks; observations
observado o desgaste natural normal wear and tear excepted
observados(as) contudo while complying with
observar observe
observar; respeitar to comply with
obsolescncia de estoque inventory obsolescence
obsoleto obsolete
obstculo fence, barrier, impediment
obstar bar
obteno (seguros) procurement
obter indenizao recover damages (to)
obter vantagem take advantage
ocasio oportuna timing Aud
ocorrncia police report
ocultar (fraude) conceal
ocupao occupancy, occupation
ocupacional on-the job; on-the industrial
ocupando os noticirios in the news
oferecer defesa raise all defenses
oferecer menos underbid (to)
oferta supply; bid; offer
oferta abaixo do valor justo underbid, low ball
oferta de aes ao pblico public offer, offering, launching
oferta de aquisio de controle takeover bid
oferta de compra e de venda bid and asked Fin
oferta de trabalho job offer
oferta e demanda supply and demand
oferta e procura demand and supply
oferta e procura supply and demand
oferta em excesso oversupply
oferta global de ttulos global equity offer
oferta livre de responsabilidades open kid
oferta para compra de aes tender offer; flotation
oferta primria de aes primary offer
oferta primria; colocao primria de ttulos initial public offer (IPO)
oferta privada (EUA) private offering (USA) fin
oferta pblica public offering
oferta pblica inicial initial public offerring (IPO)
oferta pblica para aquisio de controle takeover bid
oferta pblica para aquisio do controle de uma empresa takeover bid
ofertas de compra ou venda bid and asked (price)
ofertas firmes com preo fechado closed bids
oficial das execues fiscais estaduais state tax collection office
oficial de gabinete office clerk
oficial de justia court official
oficial maior deputy clerk; deputy notary public; head clerk
oficina workshop
ofcio official letter
ofcio circular directive release
Ofcio de Notas Notary Office
ofcio do registro de distribuio distribution registry office
ofcio requisitrio court order for provisions for payment in gut's annual budget
oficioso off-the-record
oficioso (adj.) unofficial
oitiva oral testimony; hearing
leo diesel gasoil
leo para lamparina de mecha signal oil
leos vegetais hidrogenados (farm.) hydrogenated vegetable oils
oligoplio oligopoly
omisso omission
omisso de receita failure to report income; unreported income
omisso de renda failure to report income
omitir-se fail to make progress
onde cabvel of
onerar encumber
onerar (vb) to encumber; to burden
nus encumbrance
nus lien; burden; encumbrance; exposure
nus da prova burden of proof Jur
nus eqitativo equitable lien
nus real in rem guarantee
opo option
opo a descoberto naked option, uncovered option Fin
opo a ter irrevogvel, para entrega futura call
opo coberta covered position
opo comprada (de ttulos) purchased option Fin
opo de compra call option; facility purchase
opo de compra de aes purchase option; call option
opo de compra de aes (EUA) stock option (USA)
opo de compra de taxas de juros cap (hedging)
opo de compra de ttulos call option Fin
opo de compra e venda de mercado e venda posterior por preo maior ou
menor quando o comprador exerce o direito de opo straddle; put-and-call
opo de venda put option
opo de venda (de papis financeiros) put option Fin
opo de venda de aes put option
opo de venda de taxas de juros floor (hedging)
opo descoberta naked position
opo lanada written option Fin
opo negociada (em bolsa) traded option Fin
opo para excesso de subscrio over-allotment
opo sobre futuros futures option Fin
opcionado optionee
opcionante optionor
opes de aes equity options Fin
opes de commodities commodity options Fin
opes de moedas currency options Fin
opes de obrigaes bond options Fin
opes de swaps swap options Fin
opes em acordos de taxas a termo FRA options Fin
opes negociadas particularmente privately-negotiated options Fin
opes transacionadas em bolsa exchange traded options Fin
operao operation
operao operation; transaction (negcio)
operao 63 63 loan transaction
operao a termo forward transaction Fin
operao a termo put transaction
operao vista cash transaction; spot transaction
operao abandonada discontinued operation
operao ativa lending
operao ativa e passiva banking transaction
operao casada matched book agreement Fin
operao casada straddle; back-to-back operation
operao com lucro in the black, profitable operation
operao com prejuzo in the red, unprofitalbe operation
 conditional agreement; repurchase and resale agreement; purchase and sale
operao compromissada transaction; matched transaction (St. Exch.)
operao consorciada syndicated transaction
operao de aquisio de mercadorias para simultneo fornecimento a
terceiros back-to-back transaction
operao de cmbio exchange transaction
operao de carregamento loading
operao de cobertura hedge
operao de financiamento de vendas (vendor) sales financing operation (vendor) Fin
operao descontinuada discontinued operation
operao em andamento ongoing operation
operao em prego floor trading
operao entre partes independentes arm's length transaction
operao passiva fund-raising
operao regional (dentro do mbito regional/estadual) (telecom.) local acess transport area (LATA)
operao regional para regional (interestadual) (telecom.) intraLATA (interLATA)
operao simblica de cmbio symbolic operation of exchange; nominal exchange dealing
operao tartaruga labor slowdown
operao trancada locked deal
operao travada locked deal
operacional operating
operaes vista cash market
operaes ativas e passivas fund-raising and lending
operaes compromissadas matched transactions
operaes de swap swap agreement
operaes em trnsito transit operations
operaes futuras futures
operaes reunidas, operaes combinadas combined operations
operaes travadas locked-in spread
operador operator
operador floortrader
operador de bolsa floor broker; pit broker
operador de chamada de longa distncia (interestadual) (telecom.) long distance carrier (LDC)
operador de compra e venda purchase and sale transaction
operador de longa distncia (telecom.) toll carrier
operador de mquina machine operator
operador especial (St. Exch.) specialist
operadora de servios interurbanos (telecom.) toll carrier
operar to carry an account
operar seus negcios affairs
deposit and withdraws money; transact an account; apply transactions to an
operar uma conta account
operrio blue-collar (worker)
oponvel good as regards (contra)
opor to oppose; deny; invoke; claim
oportunamente in due course; timely
oportunidade de negcios business opportunity
oportunidades de trabalho job opportunities
oposio opposition
oposto por filed by
optar pelo controle elec to control
optar; decidir; resolver to elect
ora contratado dealt with herein
ora existente currently in existence
ora ou doravante existentes both current and future
ora ou doravante se tornem are/or may hereafter become
oramento budget
oramento budget; quotation; estimate
oramento central master budget
oramento de caixa cash budget
oramento de capital capital budget
oramento de capital capital budget
oramento de despesas expense budget
oramento de honorrios fee estimante
oramento de horas time budget
oramento equilibrado balanced budget
oramento flexvel flexible budget
oramento funcional performance budget
oramento operacional operating budget
oramento ultrapassado (de gastos, de tempo, etc.) overrun
oramento varivel variable budget
ordem order
ordem de cessao cease-and-desist order
ordem de pagamento payment order
ordem de pagamento money order
ordem de produo job order
ordem de saque vista sight draft
ordem de saque; saque (papis) draft
ordem de servio service order
ordem do dia/pauta agenda
Ordem dos Advogados do Brasil - OAB Brazilian Bar Association - OAB
ordem econmica economic order; economic policy
ordem judicial court order
ordem permanente standing order
ordem pblica public policy; principle of law and order; public order
ordenao structure
ordenado pay, salary
ordenado salary; earnings
ordenado de horistas wages
ordenamento adjetivo civil civil procedural law
ordens de saque negociveis Negotiable Orders of Withdrawal - NOW Fin
Ordinria ao Portador (ao) - OP Common Bearer Stock (USA), Common Bearer Share (UK)
organizao organization
Organizao das Naes Unidas - ONU United Nations Organization - UNO
Organizao dos Pases Exportadores de Petrleo - OPEP Organization of Petroleum Exporting Countries - OPEC
Organizao e Mtodos - O&M Organization and Methods - O&M
organizao em constante estado de aprendizado learning organization
organizao formal formal organization
organizao informal informal organization
Organizao No-Governamental - ONG Non-Governmental Organization
organizao sem fins lucrativos nonprofit organization
organograma organization chart
organograma organization chart
rgo de administrao administrative body
rgo de classe bargaining unit
rgo do governo government agency
rgo federal federal agency, government agency
rgo governamental government department
rgo governamental regulamentador do comrcio board of trade
rgo judicial judicial entity
rgo julgador tribunal
rgo jurisdicional judiciary body
rgo ou entidade governamental governmental body or agency
rgo; entidade (tipo) agency
rgo; repartio; departamento (partes) body
rgos agencies
rgos pblicos public agencies
orientao guideline, guidance, advice
orientao policy; guideline; advice; ruling
orientao escrita written disposition
orientao legal legal advice
orientao vocacional vocational guidance
origem provenance
origem dos recursos sources of funds
origem e aplicao de recursos changes in financial position, changes in source and application of funds
oriunda; decorrente; em funo brought about
oriundas de arising out of
ortodoxo orthodox
ostracismo ostracism; limbo
otimizar facilitate the operation
ou no vel non
ouro em barras bar gold
ouro fsico gold bullion
outorga uxria wife's consent
outorgada credora grantee creditor
outorgada hipotecria grantee mortgagee; creditor
outorgado grantee Jur
outorgado attorney in fact
outorgante grantor Jur
outorgante principal; grantor
outorgante devedora grantor debtor
outorgante hipotecante grantor mortgagor
outorgar wife's consent; grant
outras despesas/receitas no operacionais other nonoperating expenses/income
outras receitas other income
outras receitas/despesas other income/expenses
outros contratos a realizar other pending contracts
outros crditos other credits
outros dbitos other liabilities
outros resultados operacionais others operating results
outros ttulos quase governamentais other quasi-governmental securities
ouvido previamente after consultation with...
overgold overgold Fin
p
P. Deferimento request grantal; we request the granting of the above; granting request
p.l.c. public limited company
P.R.I. (Publique-se, Registre-se, Intime-se) Publish, Register, Notify
pacificamente willingly
peaceable; widely accepted; universally accepted; generally accepted (i.e.
pacfico (adj.) jurisprudence)
pacote package
pacote de medidas financeiras financial package Fin
pacote turstico package tour
pacto pact
pacto adjeto addictional clause
pacto ante-nupcial antenuptial agreement; premarital agreement
pacto comissrio agreement of forfeiture
pacto de retrovenda buy-back agreement
pacto; ajuste agreement; covenant; settlement; arrangement; adjustment
padro standard, pattern
padro de valor monetrio standard of value
padro de vida standard of living
padro ouro gold standard Fin
padres de desempenho criteria of performance
padres de produo standards of production
pagador payer
pagador principal principal obligor
pagamento payment
pagamento payment
pagamento a destempo untimely payment
pagamento a maior overpayment
pagamento a menor underpayment
pagamento vista immediate payment; cash consideration
pagamento adiantado advance payment
pagamento antecipado prepayment, payment in advance
pagamento antecipado prepaid expense; accelarated payment
pagamento aps o vencimento payment in arrears
pagamento atrasado late payment
pagamento contra entrega Cash On Delivery - COD
pagamento contra entrega (COD) cash on delivery (COD)
pagamento de desligamento de funcionrio severance pay
pagamento de frias vacation pay (USA); holiday pay (UK)
pagamento de imposto a menor deficiency
pagamento em carteira payment at the bank
pagamento em dinheiro for cash
pagamento em espcie payment in kind
pagamento em espcie payment in kind
pagamento inicial down payment
pagamento inicial, sinal, entrada down payment
pagamento integral payment in full
pagamento no vencimento final paymento on the final due date
pagamento parcelado, pagamento parcial progress payment
pagamento por conta payment on account
pagar pay out
pagar (uma dvida) at o vencimento honor
pagar (vb) to surrender; to pay; to settle
pagar medida que recebe pay as you earn
pagar a mora pay all defaulted amounts
pagar antecipadamente to prepay
pagar na medida do uso pay as you go
pagar pontualmente pay on the nail
pagar por hora pay by the hour
pagvel payable
paging (telecom.) paging
pago paid, paid-in
pago a menos underpaid
pago antecipadamente prepaid
pago aps o vencimento payable in arrears
painel panel
painel de comando swithboard
painel de controle control panel
pas altamente endividado heavily indebted country
pas desenvolvido developed country
pas em desenvolvimento developing country
pas em desenvolvimento less developed country (LDC)
pas industrializado industrialized country
pas membro (de tratado) treaty country
pas menos desenvolvido less developed country
pas subdesenvolvido underdeveloped country
pases asiticos Asian-style growth rates
palestra address, speech
palestra lecture
panela (de fundio) (met.) ladle
panela intermediria (met.) tundish
panelista panellist
pantalha screen; viewing screen
pantanal wetlands
papagaio, letra de favor accomodation note
papis (valores/ttulos) financeiros financial instruments Fin
papis de trabalho working papers Aud
papis financeiros de curto prazo de liquidez imediata cash market Fin
papel debt security
papel (financeiro) negocivel negotiable instrument Fin
papel (funo) role
papel comercial commercial paper Fin
papel de curto prazo short bill Fin
papel de primeira linha prime note
papel gerencial managerial role
papel moeda legal tender; paper money
papel ofcio legal-size paper
papelo paperboard
papelaria stationery
papel-moeda paper money; greenback (USA)
par (nmero) even
par, valor par par, par value
para constar for the record
para fins de for purposes of
para melhor atender a best suited for
para no dizer not to say
para que no haja dvidas for avoidance of doubt
para todos os fins for all intents and purposes
para vigorar em effective upon
paraestatal quasi-public organization
paraestatal quasi-governmental
pargrafo paragraph
pargrafo do escopo (no parecer de auditoria) scope paragraph Aud
paraso fiscal tax shelter, tax haven (it is not "heaven") Jur
paraso fiscal tax haven
paralegal (subst.) paralegal aide
paralisao stoppage
paralisaes do trabalho work stoppages
paralisar (aeronave) to ground
parmetros parameters
parceiros comerciais business partners
parcela parcel, installment, quota
parcela a deduzir deductible
parcela de contribuio dos acionistas em excesso ao valor nominal
das aes, capital excedente capital surplus
parcela depositada escrowed portion
parcela semestral semi-annual instalment
parcela nica bullet payment
parcela; prestao installment; tranche; lot
parcimnia thrift
parecer opinion Aud
parecer award; opinion; technical report (M&P)
parecer adverso adverse opinion Aud
parecer com absteno de opinio, negativa de parecer disclaimer of opinion Aud
parecer com ressalva qualified opinion Aud
parecer contrrio; voto contrrio; voto vencido adverse opinion; dissenting opinion; disclaimer of opinion
parecer de orientao practice bulletin
opinion of independente accountant, report of independent public
parecer do auditor independente accountants; auditor's opinion Aud
parecer do Ministrio Pblico opinion of the Public Attorney's office
Parecer dos Advogados da Tomadora opinion of general counsel to borrower
Parecer dos Advogados do Agente e dos Bancos opinion of counsel to the agent and the banks
parecer dos auditores audit report
parecer dos auditores independentes accounting firm report
parecer normativo normative opinion
Parecer Normativo (Fiscal) - PN Regulatory Opinion (Tax) Jur
parecer parcial, isto , que no cobre as demonstraes no seu
conjunto piecemeal opinion Aud
parecer sem ressalvas, limpo clean opinion, unqualified opinion Aud
parecer tnico que engloba vrios assuntos omnibus opinion Aud
parente afim in-law
parente colateral collateral kin
parntese parenthesis (USA), bracket (UK)
pari passu (em igualdade de condies) pari passu
paridade parity
paridade cambial exchange parity
paridade de moedas currency swap
parte party
parte beneficiria founder's share; participation certificate; receiving party
parte contrria adverse party
parte contratante party hereto; contracting party
parte da auditoria executada por outros auditores independentes part of the audit performed by other independent auditors Aud
parte denunciada lide; litinconsorte impleaded party
parte divulgante source party
parte em litgio litigant
parte ilegtima party without; standing to sue
parte interessada affected party, party
parte lesada injured party
parte prejudicada aggrieved party

parte que negocia com a entidade (a outra parte em uma transao) other party
parte vencedora prevailing party
partes beneficirias (de fundadores) founder shares
parts of the decision: relatrio the summary of the events of the trial
partes da sentena ou acrdo fundamento: basis for the decision; decision: the verdict itself
partes no-relacionadas unrelated parties
partes relacionadas related parties
participao interest; stake; holding
participao do proprietrio ownership interest
participao dos trabalhadores workers' participation
participao em aes ordinrias common stock interest
participao em controlada investment in subsidiary company
participao em empreendimento de lazer vacation ownership
participao em empresas controladas interest in controlled companies
participao em lucros profit sharing
participao em salvados e ressarcimentos participation in salvage and recovery Seg
participao em sociedade interest in a company, interest in a corporation
participao estatutria de diretores bonus grant
participao indivisvel undivided interest
participao majoritria controlling interest, majority interest
participao minoritria minority interest
participao no mercado market share
participao no mercado market share
participao nos lucros profit sharing; profit participation Seg
participao nos lucros profit sharing
participao patrimonial equity stake
participao por incentivos fiscais interest under tax incentives
participao registrada registered stockholding
participao societria corporate interest; equity interest
participaes dos minoritrios minority interest

participaes em lucros operacionais de retrocesses e consrcios profit participation in retrocession accounts and pooled business Seg
participante (penso) person who acquires a plan (pension)
partida departure
partida do segundo soprador com o primeiro operando startup of a second blower with one blower operating
partida dobrada double entry
partida simples single entry
partilha apportionment
partilha de bens apportionment of assets; estate settlement
pasmem! believe it or not! unbelievable as it may seem; mirabile dictu
passadeira clothes-pressing machinery
passageiro principal; participant (bolsa)
passar por; agentar undergo
passvel de likely to
passvel de prestar contas accountable
passivo liability
passivo liabilities
passivo a longo prazo long-term liability
passivo circulante current liability
passivo circulante current liabilities
passivo contingente contingent liability
passivo de imposto diferido deferred tax liability
passivo descoberto unsecured liabilities
passivo diferido deferred liability
passivo e obrigaes liabilities and obligations
passivo exigvel current liabilities
passivo fictcio offset liabilities
passivo financeiro financial liability Fin
passivo fiscal tax liability
passivo monetrio monetary liability
passivo no circulante non-current liability
passivo no garantido, passivo a descoberto unsecured liability
passivo oculto hidden liability
passivo para limpeza de lixo, detritos, etc. liability for leanup of waste
passivo por prescrio normativa (telecom.) regulatory liability
passivo provisionado accrued liability
passivo real actual liabilities
passivos com incidncia de juros interest-bearing liabilities Fin
passivos no contabilizados, passivos no registrados unrecorded liabilities
pasta (para portar papis, etc.) brief case
pasta bsica unefined cocaine
pasta de planejamento planning file Aud
pasta permanente permanent file
patente patent
patro boss
patrimnio equity
patrimnio heritage
patrimnio (soc.) assets and liabilities; assets; holding
patrimnio humano human asset
net equity; owners' equity; stockholders' equity (USA), shareholders' equity
patrimnio lquido (UK); net worth
patrimnio lquido net worth (em textos); stockholders' equity (em balanos)
patrimnio lquido dos acionistas stockholders' equity
patrimnio lquido dos quotistas, patrimnio lquido dos cotistas quotaholders' equity
patrimnio mundial world heritage site (UNESCO)
ptrio poder parental power; paternal power
patrocianador sponsor
patrocinadora issuer; drawer
paulatinamente slowly but surely
pausa standstill
pauta trial docket
pauta de casos; ementa de sentena; lista de decises docket
PBX (telecom.) private branch exchange (PBX)
pea processual procedural document
pea vestibular complaint; initial petition
peas parts
peas de reposio spare parts
procedural documents; petio inicial: plaintiff's complaint; contestao:
defendant's answer; rplica: plaintiff's reply; manifestao rplica:
defendant's answer to ...; nova manifestao: plaintiff's reply to...; defendant's
peas processuais answer to ...
peculato embezzlement
peculiaridade special feature
peclio gratuity; (INPS) savings fund; time savings account
pedgio toll
pedido order
pedido motion; application; order; complaint; plea; prayer
pedido de amostras pagas sample order; trial order
pedido de compra purchase order
pedido de cotao (EUA) inquiry; invitation to tender
pedido de deferimento request for granting
pedido de desistncia de registro request for waiver of registration
pedido de extino do processo motion to dismiss
pedido de falncia petition for bankruptcy
pedido de indenizao claim Jur
pedido de julgamento sumrio motion for summary judgment
pedido de patente desdobrado application for continuation in part
pedido de reconsiderao de certificado de registro request for reconsideration of registration certificate
pedido de registro registration form
pedido de registro de investimento application for investment registration
pedido de registro de marca trademark application
pedido de registro de patente patent application
pedido de rejeio da ao motion to dismiss
pedido de reviso (Dir. Proc.) plea in abatement
pedido em carteira firm order
pedido em contrrio counterclaim
pedido recebido como claim held as
pedidos acumulados no atendidos backlog of unfilled orders
pedidos em carteira backlog
pedidos sob medida (produo) customized orders
pedir a palavra to request the floor
pedir concordata to file for chapter 11 workouts
pedir demisso give notice
pegar take up
pegar ou largar take it or leave it
peita; suborno bribery
pela lei at law Jur
pelo valor de mercado at the money, at market value Fin
pelo valor nominal at par
pena sentence; setence to pay
pena criminal criminal penalty
pena de deteno imprisonment
pena de perdimento confiscation; seizure
pena de recluso solitary confinement
pena de revelia de confisso penalty of judgment in absentia
penal criminal; penal
pendncia loose ends
pendncia judicial pending case; pending litigation
pendncias holdovers
peneira vibratria acionada com moto-vibrador VIMOT, para peneirar solda
em p vibrator sieve actuated with VIMOT moto-vibrator for sieving powser welding
penetrao no mercado market penetration
penho (s); penhorar (v) lien, pledge, pawn (n); pledge, pawn, execute (v) Jur
penhor lien; pledge; collateral; mortgage
penhor de aes share escrow
penhor legal distress; distraint
penhor mercantil commercial lien; commercial pledge
penhor rural rural pledge; rural lien
penhora seizure
penhora attachment; seizure
penhora de bens em garantia collateral pledge
penhora judicial judgment lien; attachment
penhora pr-judicial prejudgment attachment
penhorado (subst.) distrainee; lienee
penhorador(a) distrainor; lienor
penso dole
penso alimentcia alimony; support payment
penso ou aposentadoria pension or retirement pay
penso por morte surviving spouse pension
penso vitalcia (penses) life annuity (pension) Seg
pequeno investidor small investor
per capita per capita
percentagem percentage
percentual de participao ownership percentage; percentage holding
percentual de participao sobre o capital social percentage of interest in corporate capital
percurso voyage
perda de cmbio exchange loss
perda de capital capital loss
perda de objeto (ao) lack of grounds
perda extraordinria, prejuzo extraordinrio extraordinary loss
perda mxima possvel maximum possible loss Seg
perda mxima provvel maximum probable loss Seg
perda monetria purchasing power loss
perda na transao de converso de moeda exchange loss
perda total total loss Seg
perdo de dvida waiver of debt, forgiveness of debt
perdo de dvida debt forgiveness
perdo por descumprimento de clusula de contrato de emprstimo default waiver on loan agreement
perdas e danos loss and damage Seg
perdas e danos losses and damages
perdas ou lucros por oscilaes cambiais exchange losses or profits
perdas substanciais heavy losses
perder a votao to be outvoted
perder um prazo fatal miss a deadline
perecimento perishment
perecimento de investimento termination; extinction
perecvel perishable
perempo; precluso estoppel
perfeito perfect, flawless
perfeito estado de uso, habilidade e funcionamento perfect condition of use, occupancy and operation
perfil alto high profile
perfil baixo low profile
perfil da empresa company profile
perfil do consumidor customer profile
performance garantida da gerao eltrica lquida net electrical output performance guarantees
perfusionista perfusionist (tc. md.)
pergaminho exordial exordium
percia expertise
expert examination; expert investigation; expert inspection (contab.); expert
percia assessment (econ.); criminal expert report (criminal)
periculosidade risks
periculosidade e segurana health and safety
periculum in mora ineffectiveness resulting from possible delay
periodicidade frequency
perodo period
perodo base (IR) tax year
perodo competente/de competncia accrual period
perodo contbil, exerccio contbil, exerccio social accounting period, fiscal period
perodo de carncia grace period
perodo de carncia lock-up period
perodo de compensao de cheques float
perodo de disponibilidade availability period
perodo de execuo time frame
perodo de expanso expansion period
perodo de experincia probationary period; trial period
perodo de franquia grace period
perodo de garantia warranty period
perodo de juros interest period
perodo de mais movimento, perodo de pico peak period
perodo de permanncia lock-up period
perodo de prescrio prescription period, statute of limitations Jur
perodo de prorrogao rollover period
perodo de retorno de um investimento pay-back period
perodo de risco no decorrido, perodo de risco no expirado unexpired risk period Seg
perodo de transio transitional period
perodo de validade currency of the agreement
perodo intermedirio, perodo intercalar interim period
perodo oramentrio budget period
perodo-base base period (company tax year)
perodos de descanso rest periods
perito expert
perito expert consultant
perito de avaliao valuation expert
perito de avaria average adjuster
perito de contabilidade auditor
perito judicial court-appointed surveyor
perito; especialista expert
permanente permanent assets
permisso de importao importation permit
permisso de lavra garimpeira informal mining reserve area
permissionria authorized entity; licensee (st. exch.)
permissionria plena (St. Exch.) lessee; licensee
permitir to enable
permuta exchange; swap
permutar commute
permutvel exchangeable
pernicioso (adj.) pernicious
persistir; perdurar endure
personalidade jurdica corporate entity; legal personality; corporate personality; legal identity
perspectiva prospect
perspectiva do lucro profit outlook
perspectiva, panorama outlook
perspectivas de crescimento growth prospects
perspectivas so encorajadoras prospects are bright
pertencente pertaining to
pertences; bens appurtenances; effects
pervasive generalizado
peso lquido legal legal net weight
pesquisa survey
pesquisa de atitude attitude survey
pesquisa de mercado market research
pesquisa de opinio opinion survey
pesquisa de pessoal personnel research
pesquisa de salrios salary survey; wage survey; compensation survey
pesquisa mineral exploration
pesquisa salarial salary survey; wage survey; compensation survey
pessoa de direito pblico the governmental and its divisions; governmental entities
pessoa fsica individual; natural person; person
pessoa jurdica legal entity
pessoa jurdica body corporate; legal entity; legal person; corporate entity
pessoa natural individual; person
pessoal de escritrio clerical personnel
pessoal operacional operating personnel
pessoal temporrio temporary personnel
petio petition; plea; claim; complaint; pleading (dir. proc.)
petio explicativa de capitalizao de emprstimo explanatory letter regarding loan capitalization
petio inicial (autor) complaint; statement of claim; initial petition
petitrio complaint
pignoratcio being secured by collateral
pirataria reverse-engineering
pirateado reverse-engineered
PIS Employee's Proft Participation Prgram
PIS, COFINS, ISS VAT tax (segundo YON)
PIS/PASEP Social Integration Program
piso salarial minimum wage for the category; wage floor
placa (met.) slab
plagiarism; passing-off 1. settlement of anything pending regarding the case;
plgio (dir. autoral) and 2. judgment on the merits
plaina de mesa table planer
planejamento a curto prazo short run planning
planejamento a longo prazo long run planning
planejamento de carreira career planning
planejamento organizacional organizational planning
planilha de pagamento payment plan
plano (de) This is the first phase of the two-phase judicial procedure:
plano coletivo group plan
plano de aposentadoria retirement plan
plano de contas chart of accounts
plano de crise contingency plan
plano de imobilizado capital investment plan
plano de incentivos incentive plan
plano de penso pension plan
plano de previdncia welfare plan
plano de remunerao compensation plan
plano de sade medical-hospital coverage
plano de sade health care
plano de sugestes suggestion plan
plano dentrio dental coverage
plano diretor directive plan
plano empresarial multiemployer plan
plano salarial salary plan
planta (rede) telefnica (telecom.) telefone plant
planta baixa (arquit.) birds' eye view; ground plan
plastificadora filme plasticizing machine
plataforma MIPS em tempo real real-time MIPS platform
plataforma mvel movable platform
plataforma petrolfera offshore rig
pleiteada claimed (not necessarily disputed)
pleitear (vb) to plead
pleito pleading
plena capacidade at full capacity
plena, rasa full; complete; irreductible
plenrio full bench; full session; plenary session
plurianual multiyear
p de algas (farm.) kelp powder
p de capim (farm.) couch grass powder
poder aquisitivo purchasing power
poder de compra, poder aquisitivo purchasing power
poder executivo executive (power, branch)
poder executivo executive branch
poder executivo federal federal executive branch
poder judicirio judiciary (power, branch)
poder judicirio judiciary branch
poder legislativo legislative (power, branch)
poder legislativo legislative branch
poder liberatrio purchasing power
poder pblico public authorities
poderes authority
polmico controversial
polcia cientfica police lab
poltica policy
poltica contbil accounting policy
poltica de admisso hiring policy
poltica de contrao contractionary policy
poltica de dividendos dividend policy
poltica de estabilizao de preos price-stabilization policy
poltica de investimento investment policy
poltica de preos pricing policy
poltica de rdeas curtas/controle short-leash policy
poltica de restrio de crdito tight credit policy
poltica de seguros privados private insurance policy Seg
poltica de vendas sales policy
poltica de vendas sales policy
poltica financeira financial policy
poltica fiscal fiscal policy
poltica fiscal fiscal policy
poltica monetria monetary policy
poltica monetria monetary policy
poltica nacional de saneamento national sanitation policy
poltica salarial wage policy
polticas organizacionais organization policies
polo de atrao magnet
ponderar weight (matem.)
ponta de estoque end-of-line products
ponta de gndola dump display
ponte rolante bridge crane
ponto bsico basis point
ponto de converso (de ttulos em aes) conversion point
ponto de equilbrio break-even point
ponto de equilbrio (entre receita e despesa) break-even point
ponto de equilbrio de caixa cash break-even point
ponto de nivelamento equalization point
ponto de pedido point of order
ponto de referncia yardstick
ponto de renovao de pedido reorder point
ponto de retorno turning point
ponto de venda outlet, point of sale
ponto de venda sales outlet
ponto final full stop
ponto percentual percentage point
ponto-chave key point
pontos de controle checkpoints
pontos de destaque na auditoria audit highlights Aud
pontos-base base points (b.p.)
pool pool or syndicate Seg
populao (estatstica) population (statistics)
populoso populous
por ao ou omisso commission or omission
por cento percent
por conseguinte, fica acordado como segue now, therefore, it is hereby agreed as follows
por conta de on behalf of
por conta prpria for own account
por conta prpria (e dos terceiros) for its own acct (and in behalf of others)
por convocao at the call
por difference by difference
pr em execuo enforce
por em risco endanger
por encomenda custom-made; customized; to order
por equiparao a by analogy with
por estarem assim juntos e contratados in witness whereof
por exemplo for one
por ferrovia by rail
por fora do qual by
por meio deste hereby
por meio do qual by
por ordem de behest (at the behest of)
por portador messenger (by)
por prazo indeterminado with no final term
por procurao by proxy
por quem de direito by the authorized party
por quem quer que seja whomever
por rodovia by truck
por via area by plane, by air
por via frrea by rail
por via martima by sea
por via rodoviria by truck
poro (naveg.) hold
porcentagem aproximada more or less percentage (MOLOO)
porcentagem do resultado contingency fee
porta a porta door to door
portador bearer
portador bearer; holder
portador da aplice policybearer; policyowner Seg
portaria ordinance
portaria interministerial joint Ministerial Ordinance
porta-voz spokesman
porte carriage
porteiro janitor
porto de carregamento loading port; loadport
porto de embarque port of loading; port of embarkation
ps-balano subsequent (in actting)
posio position, rank, status, standing
posio standing; position
posio "casada" square (flat) position Fin
posio a descoberto short position Fin
posio atual case status
posio coberta covered position
posio comprada long position Fin
posio comprada bidding position; long position
posio de caixa cash position
posio de liquidez do banco bank liquidity position
posio descoberta naked position Fin
posio em aberto open position Fin
posio em aberto open position
posio em moedas, no casada/no equilibrada unmatched position in currencies Fin
posio fechada (mercado financeiro) closed position (financial market) Fin
posio final (contab.) closing balance
posio financeira financial position
posio inicial (contab.) opening balance
posio lanadora short sale
posio titular bidding position

posio vendida short position; sale position; to sell short; short sale, short selling; selling short
posio-chave key position
posicionamento interno de pessoal placement
posicionar take a stand
posies durante a noite overnight positions Fin
posse ownership, possession
posse investiture; possession; qualification (diretor)
posse legtima, mansa e pacfica legitimate, peaceable and uncontested possession
posse mansa e pacfica uncontested title to; quiet possession
posseiro squatter
posses holdings
possibilidade jurdica cause of action
possibilidades ways and means
possveis procedimentos de auditoria possible audit procedures Aud
possuidor em boa-f holder in due course
postecipadamente in arreas
postecipado in arrear
posterior (adj.) afterall
posto teller's booth
posto de atendimento eletrnico (Banco 24 horas) automatic teller machine; automatic teller
posto de servio service station
posto fbrica at factory
posto fiscal tax service office
posto na fbrica ex-factory
posto nas docas ex-dock
posto no armazm ex-warehouse
posto no destino free delivered
postulao request
potssio potassium
potencial potential
potencial de desenvolvimento development potential
potencial de mercado market potential
potestar por to request permission for
pouco antes shortly before
poupana savings Fin
poupana savings
poupana a prazo fixo time savings account
praa auction; public auction; trading area; venue; marketplace; site
prateleira shelf
prtica aceita accepted practice
prtica comercial business practice
prtica contbil accounting practice
prtica usual common practice
praticar exercise
praticar todos os atos to make all appropriate action
prticas comerciais enganosas deceptive business practices
prticas protecionistas protective practices
prticas restritivas restrictive practices
term; time frame; time limit; currency; interval; stated period; appointed day;
prazo timing; period
prazo de arrendamento lease term
prazo de carncia qualifying period for benefits Seg
prazo de carncia grace period
prazo de decadncia term of loss of procedural right
prazo de durao duration
prazo de entrega time of deliverytime; lead time
prazo de graa grace period Seg
prazo de prescrio statute of limitations Jur
prazo de prescrio limitation period; prescriptive period
prazo de tolerncia tolerance period Seg
prazo de validade da aprovao term of validity of the approval
prazo de vencimento term
prazo de vigncia term of effectiveness; period of validity
prazo do seguro pago ou aumentado paid-up or extended term Jur
prazo fixo fixed term
prazo indeterminado unlimited; open-ended
prazo mdio average term
prazo para chegada de um navio ao porto de embarque lay can
prembulo introduction
praquecedores de gua de alimentao de alta presso high pressure feedwater heaters
pr-aquisio preacquisition
precatria letter rogatory
precatrio special judicial order
precedentes precedents
preceito cominatrio seeking an injunction
preciso definite
precluso estoppel; preclusion
preo price-stabilization policy
preo price
preo (taxa) padro standard price (rate)
preo vista cash price
preo administrado administered price
preo ao consumidor consumer's price
preo atual current price
preo bsico basic price
preo chamariz charm price, attractive pricing
preo competitivo competitive price
preo de capa list price
preo de compra purchase price
preo de compra bid price; purchase price
preo de compra e de venda (EUA) bid and ask price (USA) Fin
preo de cotao bid price Fin
preo de cotao entre operadores dealer-to-dealer asked price
preo de custo cost price
preo de exerccio (opo) strike price
preo de exerccio de opo strike price Fin
preo de exportao construdo constructed export price
preo de fechamento closing price
preo de fornecimento supply price
preo de lista list price
preo de mercado market price
preo de oferta offer price Fin
preo de realizao (de exerccio) de opo exercise price Fin
preo de resgate redemption price
preo de sustentao price support
preo de tabela list price
preo de transferncia transfer price
preo de venda sale price, selling price
preo de venda asking price Fin
preo de venda ask price; sale price
preo de venda mdio average sale price
preo em rpida elevao escalating price
preo futuro future price
preo global de compra aggregate purchase price
preo justo fair price
preo justo de mercado fair market value
preo lquido de venda net sales price
preo mximo ceiling price
preo mximo, preo-teto ceiling price, price ceiling
preo mdio de mercado mid-market price Fin
preo mdio ponderado weighted average price
preo mdio unitrio average unit price
preo na entrega (preo incluindo transporte, seguro, frete, etc.) delivered price
preo normal normal price
preo pretendido target price
preo unitrio per unit price
preo-base basis price
preo-limite net price
pr-contrato preliminary contract
preos congelados frozen prices
preos crescentes rising prices
preos de mercado call prices, market prices Fin
preclio (penses) annuity (pension)
pr-datado post dated
pr-datar predate, backdate
predio prediction
predileo favor
preencher declarao de renda tax return file a ...; tax to file a ...
prefacialmente prima facie
prefeito mayor
Prefeitura local government authority; municipality; prefecture
Prefeitura Municipal City Hall (lugar)
preferncia na liquidao preference on liquidation
preferncia na subscrio de aes stock subscription rights (USA), share subscription rights (UK)
preferencial prime
Preferencial ao Portador (ao) - PP Preferred Bearer Stock (USA), Share Preferred Bearer (UK)
Preferencial Nominativa (ao) - PN Nominative Preferred Stock (USA), Share Nominative Preferred (UK)
prefixar to prefix
prego trading floor; trading session; pit; market floor
prego (na Bolsa de Valores) big board; floor; sessions
prego da bolsa de valores floor of stock exchange
prejudicado aggrieved; invalid
prejudicar (vb) to adversely affect; to jeopardize; to impair; to prejudice; conflict with
prejudicial (subst.) (contencioso) pre-judgment
prejuzo loss; damage
prejuzo acumulado accrued loss; deficit
prejuzo entre empresas do mesmo grupo intercompany loss
prejuzo fiscal tax loss
prejuzo fiscal a compensar tax loss carryforward
prejuzo inflacionrio inflation loss
prejuzo lquido net loss
prejuzo monetrio monetary loss
prejuzo na converso translation loss
prejuzo no segurado uninsured loss Seg
prejuzo operacional operating loss
prejuzo operacional lquido net operating loss
prejuzo segurado insured loss Seg
prejuzo vegetativo holding loss
prejuzo, perda loss
prejuzos diretos direct losses Seg
prejuzos emergentes actual damages; compensatory damages
prejuzos especulativos consequential losses
prejuzos fiscais tax losses; net operating losses (NOL)
prejuzos indiretos indirect losses Seg
prejuzos ou crditos fiscais utilizados para compensar lucros de
exerccios passados tax loss carryback

preliminar de prescrio argument, in preliminary phase of case, that statute of limitations has expired
preliminares (ao judicial) preliminary; preliminary allegations (autor); preliminary arguments (ru)
preliminarmente preliminarily
prmio premium
prmio incentive
prmio de reembolso refund premium
prmio de resgate call premium Fin

prmio de resseguro no ganho, prmio de resseguro no auferido unearned reinsurance premium Seg
prmio de seguro insurance premium Seg
prmio de seguro de crdito risk premium
prmio em prestaes premium paid in installments Seg
prmio estatstico statistical premium Seg
prmio ganho, prmio auferido earned premium Seg
prmio lquido net premium Seg
prmio mdio por unidade average premium per unit Seg
prmio mnimo minimum premium Seg
prmio mtuo mutual premium Seg
prmio nivelado level premium Seg
prmio per capita per capita premium variation Seg
prmio nico single premium Seg
prmios brutos emitidos gross premiums issued, gross premiums written Seg
prmios cancelados premiums cancelled Seg
prmios cedidos premiums ceded Seg
prmios de co-seguros cedidos coinsurance premiums ceded Seg
prmios de resseguros cedidos reinsurance premiums ceded Seg
prmios emitidos premiums issued Seg
prmios emitidos a receber issued premiums receivable, written premiums receivable Seg
prmios ganhos, prmios auferidos earned premiums Seg
prmios lquidos auferidos net earned premiums Seg
prmios no auferidos, prmios no ganhos unearned premiums Seg
prmios no pagos unpaid premiums Seg
prmios recebidos premiums received Seg
prmios restitudos reimbursed premiums Seg
prmios retidos retained premiums Seg
prmios retidos pelos resseguradores no exterior premiums retained by overseas reinsurers Seg
prmios retrocedidos premiums retroceded Seg
prmios subscritos written premiums Seg
prmios vencidos overdue premiums Seg
premissa assumption
premissa premise; requisite
prensa press
prensa de extruso extrusion press
prensa excntrica eccentric press
preparao em massa bulk preparation
preparar (contas) draw up
preposto representative
pr-requisito condition precedent
prescrever to become time-barred
prescrio prescription, time barring Seg
prescrio lapse; barred; statute of limitation
prescrito lapsed
prescrito barred by law; the statute has run
Presidncia Office of the President; presidency
presidenta chairwoman
presidente chairperson
chief executive officer; chairman (bolsa de valores, assemblia, mesa);
presiding officer (Cmara, Senado); chief justice (tribunal); president
(Executivo); chairman of the board (conselho ou diretoria); chairman of the
Presidente meeting (mesa)
presidente (de conselho, de assemblia, de comisso) chairman
presidente (em empresa) president, Chief Executive Officer - CEO
Presidente do Comit Executivo president of the executive committee
presidente do senado senate president
presidente em exerccio serving chairman
presidir a reunio to take the Chair
presso mxima maximum pressure
presses de maiores gastos spending pressures
pressupostos prerequisites
pressupostos processuais procedural requisites
prestao installment
prestao installment; provision (fornecimento)
prestao alimentcia payment of support
prestao de assistncia tcnica rendering of technical assistance; servicing
prestao de contas accounting
prestao de fiana rendering of surety/guarantee/bond; putting up of bail
prestao de garantias, fianas ou avais [tendering of guarantees], sureties or aval guarantees
prestao de servios rendering of services
prestao do arrendamento rent payment
prestao jurdica/jurisdicional relief
prestao simblica nominal consideration
prestador de servios freelance worker; provider; service renderer
prestar (servios, etc.) render (service, etc.)
prestar cauo to post bond (mandato)
prestar compromisso to affirm; to make affirmation; to swear in
prestar contas account for
prestar contas a to account to
prestar fiana (priso) to put up bail
prestar garantias post bond
prestar juramento to swear an oath; take an oath
prestar servios de transformao to toll manufactures
prestgio prestige, influence
presumir assume
pretenso claim
pretenso so-called
preterido passed over
pretor justice of the peace
pretrio excelso supreme federal court
prevalecente prevailing
prevaricao malfeasance (in office)
preveno de acidentes accident prevention
prevento (Juzo) prevention
prever (vb) to set forth; to establish; to provide for
previdncia privada pension fund
previdncia privada aberta (penses) opened private pension (pension)
previdncia privada fechada (penses) closed private pension (pension)
previdncia social social security
previdncia social social security
prvio preliminary
previso forecast
previso forecasting
previso de caixa cash forecast
previso de mo-de-obra manpower forecasting
previso de vendas sales forecast
previso oramentria budget forecasting
previsvel predictable
previsto antecipated (date ... for)
previsto(a) foreseen
primeira classe, primeirssima qualidade first class
primeira hipoteca first mortgage
primeira linha (de) Class A (bank); first-tier (bank)
primeiro a entrar, primeiro a sair first in, first out - FIFO
primeiro aditivo ao acordo de acionistas First Addendum to the Shareholders' Agreement
primeiro conselho de contribuintes First Council of Taxpayers
primeiros socorros first aid
primeiros socorros first aids
principais indicadores leading indicators
principais ramos de seguros major lines of insurance Seg
principal (de uma dvida) principal
principal devedor primary debtor
principal pagador primary obligor
princpio da anualidade annuity principle
princpio da autoridade do vencimento early maturity rule
princpio da fonte produtora de renda source basis
princpio da igualdade principle of equality Jur
princpio da recepo acceptance doctrine
princpio da subsidiariedade principle of subordination
princpio de contabilidade geralmente aceitos generally accepted accounting principles
princpio de contabilidade, princpio contbil accounting principle
princpio de universalidade taxed on worldwide income
princpio do contraditrio adversary system
princpios contbeis accounting principles
princpios contbeis geralmente aceitos generally accepted accounting principles; good accounting principles
prioridade mxima top priority
imprisonment ordered by an administrative authority. Strictly, only applies to
persons in government who are responsible for monies and who may have
diverted funds. Not intended to punish, but to force him to put situation in
good order. There are other offenses which, under law, can be punished by
priso administrativa this kind of imprisonment.
priso albergue goal lodgings; jail lodgings
priso domiciliar house arrest
priso preventiva preventive detention
priso simples detention
privar de deprive of
privatizao privatization
privatizao abrangente pervasive privatization
privatizar privatize
privilgio privilege
privilgio martimo maritime lien
privilgios (clusula) benefits
pro forma pro forma
pro labore estimated self-employment income
pro rata pro rata
pro soluto (pagamento) settlement
pro solvendo (para solver) to pay
probatrio (adj.) probational
problemas de natureza tributria tax deficiencies Jur
procedncia provenance
procedente valid; logical; justified
procedimento cautelar provisional proceeding
procedimento de admisso hiring procedure
procedimento de auditoria auditing procedure Aud
procedimento legal legal procedure Jur
procedimento sumarssimo summary proceedings
procedimentos course of conduct; procedures
procedimentos acordados agree-upon procedures
procedimentos analticos analytical procedures Aud
procedimentos de acompanhamento completo de um processo ou
transao walk-through procedures Aud
procedimentos de comprovao substantive procedures Aud
procedimentos de consulta enquiry procedures Aud
procedimentos de controle control procedures Aud
procedimentos de diagnstico diagnostic procedures Aud
procedimentos de praxe ordinary proceedings
procedimentos pr-acordados agreed-upon procedures Aud
processamento further development
to sue; to file a suit; to file a court action; to handle; to hear cases; to pursue
processar (vb) prosecution
processo suit, prosecution Jur
processo administrativo administrative proceedings
processo cautelar provisional proceedings
processo comum standard proceedings
processo de admisso hiring process
processo de arrolamento simplified probate proceedings
processo de concordata concordata proceedings
processo de conhecimento prejudgment phase
processo de dispensa de licitao bidding waiver
processo de execuo execution proceedings; enforcement proceedings; execution suit
processo de fixao de tarifa (empresas de servios pblicos) rate-making process
processo de leilo auction process Jur
processo de planejamento planning process Aud
processo do juri jury proceedings
processo especial special proceedings
processo falimentar bankruptcy proceedings Jur
processo falimentar bankruptcy proceedings
processo fiscal tax claim
processo gerencial management process
processo judicial law suit, legal action Jur
processo judicial court suit; legal process
Processo n Case No.
processo ordinrio cognitive proceeding; regular proceedings
processo sumrio summary proceeding
processo trabalhista labor suit
processo, processo judicial proceedings, legal proceedings
processos judiciais ou administrativos actions or proceedings
processual (adj.) procedural
processualista expert in civil or criminal procedure
procrastinar procrastinate
procura search
procura demand
procura crescente rising demand
procurao power of attorney, proxy Jur
procurao power of attorney; proxy
procurao em causa prpria power of attorney with an in rem propriam clause
procurao indeterminada durable power of attorney
procurador solicitor
procurador (ou bastante procurador) attorney-in-fact
procurador ad judicia attorney at law
procurador ad negotia attorney in fact
procurador constitudo attorney in fact Jur
procurador da repblica federal government attorney
procurador da unio public prosecutor
procurador de justia public prosecutor
procurador do estado state attorney
procurador em juzo prosecutor
procurador geral da fazenda nacional attorney-general of the national treasury
procurador geral da repblica (MP federal) attorney-general
procurador pblico public prosecutor
procurador-geral attorney-general
procuradoria do estado state attorney
procuradoria geral da fazenda nacional Office of Attorney-General of the National Treasury
produo production; output
produo output
produo antieconmica uneconomic production
produo cobrada paid in
produo de provas taking evidence
produo em cadeia flow production
produo em linha line production
produo em massa mass production
produo em srie mass production
produo inicial no sujeita a faturamento non-billable start-up production
produo intensiva intensive production
produo-piloto pilot production
produtividade do capital capital efficiency
produto product; proceeds
produto proceeds; item; product; output; commodity
produto bsico, produto primrio commodity
produto de limpeza domstica household cleaning product
produto de um processo throughput
produto de uma atividade deliverable
produto derivado byproducts
produto em estoque standby product
produto em processo WIP
produto falsificado knock-off
produto final end product
produto final output
produto intermedirio intermediate goods
Produto Interno Bruto - PIB Gross Domestic Product - GDP
Produto Interno Bruto (P.I.B.) gross domestic product (GDP)
produto lquido apurado em transao net proceeds
produto lquido de uma transao de venda net proceeds
Produto Nacional Bruto - PNB Gross National Product - GNP
Produto Nacional Bruto (P.N.B.) gross national product (GNP)
produto primrio primary product
produto secundrio, produto derivado by-product
produto semi-acabado semi-finished product
produtos acabados finished goods, finished products
produtos alimentares food products
produtos com data de validade dated goods
produtos em processo goods in process, work in process
produtos em trnsito goods in transit
produtos vendidos products sold
produto-tampo stopgap product
produzir produce
proferir to hand dow; issue; render (judgment)
professor titular full professor
proficincia proficiency
profisso liberal profession
profissional liberal professional
profissional liberal professional
profissional que busca executivos para seus clientes head hunter
profundidade depth
programa program; schedule
programa contra pobreza direcionado targeted antipoverty program
Programa de Alimentao do Trabalhador - PAT Workers' Meal Program
Programa de Assistncia ao Trabalhador Rural - PRORURAL Rural Workers' Assistance Program
programa de auditoria audit program Aud
programa de avaliao de mrito merit rating plan
programa de computador computer software
Programa de Estmulo Reestruturao e ao Fortalecimento do Sistema
Financeiro Nacional - PROER Program for the Strengthening of the National Financial System - PROER Fin
programa de execuo operating program
Programa de Financiamento s Exportaes - PROEX Program for Export Financing
Programa de Financiamento e Participao de Insumos Bsicos -
FIBASE Program for Financing and Participation of Basic Consumption Materials
Programa de Fomento Competitividade Industrial - PFCI Industrial Competitivity Program Industrial - PFCI

Programa de Formao do Patrimnio do Servidor Pblico - PASEP Public Service Employee Savings Program
Programa de Garantia de Atividade Agropecuria - PROAGRO Farming and Cattle-raising Guarantee Program
programa de incentivo de emprego a minorias employment incentive program for minorities
Programa de Integrao Social - PIS Employees' Profit Participation Program - PIS
Programa de Interao Nacional - PIN National Integration Program
programa de manuteno maintenance program
programa de produo production schedule
programa de publicidade advertising campaign
Programa de Redistribuio de Terra e de Estmulo Agroindstria do
Norte e Nordeste - PROTERRA Land Redistribution Program
Programa Nacional de Apoio Cultura (Lei Rouanet) - PRONAC National Program for Cultural Support (Rouanet Law)
Programa Nacional de Desestatizao - PND National Privatization Program
Programa Nacional do lcool - PROLCOOL National Alcohol Program
programao programming
programar program; schedule
proibir (vb) to prohibit; to bar; to ban
projeo projection
projeto (s); projetar (v) project; design (n) (v)
projeto de lei draft law Jur
projeto de lei legislative bill; bill
projeto de mltiplas finalidades multipurpose project
projeto de partilha draft of apportionment; draft of distribution
projeto de preservao conservation project
projeto do ... design of the system
projeto filantrpico charitable project
projeto substituto alternative bill
projeto-piloto pilot project
projetos de obras pblicas publics works projects
pro-labore director's compensation; officer's remuneration
Latin word used for compensation for services rendered, but normally applied
pr-labore to management fees
prolatar to hand down; issue; render (judment)
prolegmenos preliminary aspects
promessa de compra e venda purchase and sale commitment; commitment of purchase and sale
promessa de recompensa compensation commitment
promissrio promisee
promissria note
promitente/promissor comprador committed purchaser/grantee
promitente/promissor vendedor committed seller/grantor
promoo promotion; sweepstakes
promoo de pessoal promotion
promoo de vendas sales promotion
promoo de vendas sale promotion
promoo por antigidade promotion by seniority
promoo por mrito promotion by merit
promotor pblico (1 instncia - MP Estadual) - (Public) Prosecutor; prosecuting attorney
Promotoria de Justia de Acidente de Trabalho (PJAT) On-the-job Accidents Prosecutor Office
Promotoria de Justia do Consumidor (PJC) Consumer Prosecutor Office
promovente claimant; plaintiff
promover foster
promovida defendant; respondent
promulgar to enact; issue; hand down; render (judgment)
pront. (abrev. de pronturio) dossier; personnel file
pronta-entrega prompt delivery
prontamente disponvel readily available
pronto atendimento responsiveness
pronunciamento pronouncement
pronunciamentos contbeis accounting pronouncements
pronunciamentos tcnicos technical pronouncements
pronunciar to present arguments; to make a statement to appeals to; rule on
pronunciar-se to position itself; to take a position; to profess; to voice
propaganda comparativa disparating advertising
propaganda enganosa misleading/deceptive advertising
propaganda institucional institutional advertising
propina kickback, tip, gratuity
propina; caixinha kickbacks
proponente applicant
proponente bidder
proporo ratio
proporcional (adj.) pro rata; ratable; proportional
proporcionalidade proportional reinsurance Seg
proposital; intencional; falta voluntria willful misconduct
propsito intention
proposta proposal; tender; quote
proposta application Seg
proposta (em concorrncia) bid; proposal; quotation
proposta de aquisio de controle majoritrio hostile bid
proposta de diretoria proposal of the board of directors
proposta de incorporao takeover bid
proposta de inscrio (penses) application for the plan (pension)
proposta de licitao response for proposal (RFP)
proposta de seguro application for insurance Seg
propriedade property
propriedade ownership (condio de ser o dono)
propriedade arrendada leasehold property
propriedade conjunta joint ownership
propriedade industrial industrial property
propriedade intelectual intellectual property
propriedade legtima lawful ownership
proprietrio owner, proprietary
proprietrio locador owner lessor; landlord
proprietrio nominal nominal owner
prorrogao extension
prorrogao de prazo ou vencimento extension of maturity
prs e contras pros and cons
prospecto prospectus; prospect (mining)
prospecto (emisso de aes) prospectus (stock issue)
prospecto preliminar red herring
prosperar prosper
prosperidade wealth
prspero well-to-do
prspero affluent
prosseguimento prosecution
Proteo ao Consumidor - PROCON Consumer Protection Agency - PROCON
protena protein
protestado formally registered as an unpaid obligation; protested obligation (ttulo)
protestar to demur
protesto (s); protestar (v) protest (n) (v)
protesto de ttulo protest of bill

protesto interruptivo de prescrio claim to interrupt statute of limitations; motion to toll the statute of limitations
protocolar; registrar to file; docket
protocolo enrollment
protocolo delivery; filing; certificate of filing
protocolo de entendimento heads of agreement; memorandum of understanding
protocolo de incorporao merger protocol
protocolo de incorporao e justificao protocol of merger and justification
prottipo prototype
prova circunstancial indicia (s vezes)
prova de uso (patente) working
prova documental evidenciary document
prova final de fotolito final photoplate; maker's plate
prova inconcussa conclusive evidence
provar prove
provento profit; gain; yield; result; revenue; wage
providncias tomadas work performed; preparation
provimento approval
proviso provision; accrual
proviso (dbito) accrual
proviso caso a caso case basis provision, cash basis reserve Seg
proviso de imposto de renda; proviso de contribuio social income tax reserve; social contribution reserve
proviso de oscilao de riscos (penses) provision for risk oscillation, reserve for risk oscillation (pension)

proviso de prmios no ganhos, proviso de prmios no auferidos provision for unearned premiums Seg
proviso de riscos decorridos provision for expired risks, reserve for expired risks Seg
proviso matemtica mathematical provision, mathematical reserve Seg
proviso para crditos de liquidao duvidosa allowance for possible loan losses
proviso para crditos de liquidao duvidosa bad debt reserve
proviso para depreciao depreciation provision, depreciation reserve
proviso para descontos provision for discounts

proviso para devedores duvidosos, contas de realizao duvidosa allowance for doubtful accounts
proviso para devedores incobrveis bad debt provision
proviso para dvidas duvidosas (pdd) bad debt provision
proviso para frias accrued vacation pay
proviso para imposto de renda income tax provision, provision for income tax
proviso para investigao sobre necessidade de reparao e estudos
de viabilidade accrual for remedial investigation and feasibility studies
proviso para o imposto de renda provision for income tax; accrual for income tax
proviso para passivos do meio ambiente environmental liability accrual
proviso para perda provision for loss; loss accrual
proviso para prejuzos com crditos, proviso para prejuzos com
emprstimos allowance for loan losses
proviso para restaurao futura de propriedades em uso accrual for future site restoration
proviso para riscos no expirados provision for unexpired risks, reserve for unexpired risks Seg
proviso para sinistros claims provision, claims reserve, loss reserve Seg
proviso para sinistros a liquidar provision for unsettled claims, reserve for unsettled claims Seg
provision for claims incurred but not reported, reserve for claims incurred but
proviso para sinistros a liquidar ocorridos e no avisados not reported Seg
provisionado accrued, provided
provisionar accrue, provide, set up a provision
provisionar to accrue (ou aplicar o regime de competncia)
provises de sinistros a liquidar claims provisions, claims reservers Seg
provises em vigor e de benefcios in-force and benefit provisions, in-force and benefit reserves
provises para benefcios benefit provisions, benefit reserves Seg
provises para indenizaes loss provisions, loss reserves Seg
provises para sinistros e perdas claims and loss provisions, claims and loss reserves Seg
provises tcnicas technical provisions, technical reserves Seg
provocar alta ou baixa no mercado rig the market (to)
prudncia caution, prudence
prudente conservative
prumo (naveg.) lead line
psicologia industrial industrial psychology
publicao especializada trade journal
publicidade publicity
publicidade subliminar subliminal advertising
publicidade; propaganda advertising
publicitrio advertising executive
pblico public
pblico em geral general public, public at large
pblico particular private individuals
pulverizao dispersion; dispersal; scattering
pulverizao do risco risk spread; pooling Seg
purgao (mora) remedy; late payment (in leasing)
q
quadra block
quadrilha illicit cartel of criminal/netework; criminal group
quadro table, exhibit
quadro de administradores administrative structure
quadro de aviso bulletin board
quadro de avisos newsboard, notice board, bulletin board
quadro de membros membership
quadro de pessoal personnel, workforce
quadro geral de credores general list of creditors
quadro sintico chart
qualidade quality
qualidade e oportunidade de evidncia de auditoria quality and timeliness of audit evidence Aud
qualificao qualification
qualificao crime
qualificao (crime) identification; aggravated by ...
qualificaes ex-grafia payments?
qualificaes gerenciais managerial skills
qualificado eligible, qualified
qualquer disposio em contrrio contida neste instrumento anything to the contrary herein
quando um grupo de investidores compra uma empresa, em um negcio em
grande parte financiado por emprstimos leveraged buyout
quantia amount
quantia sum
quantia depositada pelo investidor, com o corretor, a ttulo de sinal call margin
quantias excelentes any overage
quantidade quantity
quantidade econmica de pedido economic order quantity
quantidade padro de lote standard-run quantity
quantificao measurement; quantification
quarteirizao outsourcing delegation
quarteirizao contingency
que integra o presente instrumento como ... attached as Exhibit "A" hereto
quebra breakage, shortage
quebra ruin
quebra (empresa) crash
quebra de caixa cash shortage
quebra de caixa special bonus for cashiers
quebra de contrato breach of contract
quebrar; entrar em falncia to go belly up
queda (baixa) nos preos drop in prices; fall of prices
queda (s) decrease, drop
queda geral de preos slump
queda na procura flagging demand
queima total de estoque clearance sale
queixa (Dir. Proc. Penal) complaint
queixa para indenizao por perdas e danos suir for damages (or compensation)
quem de direito rightful party
querelado the accused
querelante complainant
quesito (Dir. Proc.) question
quesito escrito written interrogation
questo (contencioso) dispute
questo prejudicial preliminary or preparatory action
questionamento questioning
questionar to call into question
questionrio questionnaire
questionrio de controle interno internal control questionnaire Aud
questes constantes na ordem do dia items of the agenda
quilmetro rodado payment of commission per km.
quinta-feira santa maundy thursday
quintal (medida de peso equivalente a 112 lbs. na Inglaterra, e 110 lbs. nos
E.U.A.) hundredweight
quinzenalmente twice a month
unsecured or general (as opposed to privileged) (unsecured liability,
quirografrio unsecured creditor)
quitao discharge; release; acquittance
quitada drawer; payee
quitando drawee
quitante payor; drawee
quitar (vb) surrender; discharge
quociente ratio
quociente absoluto de liquidez quick ratio
quociente de cobertura interest coverate ratio
quociente de liquidez current ratio
quociente de liquidez current ratio
quociente de liquidez imediata quick ratio
quociente de liquidez seca acid test ratio
quociente de liquidez seco acid test ratio; quick asset ratio
quociente patrimonial (do proprietrio) equity (proprietary) ratio
quorum quorum
quorum legal legal quorum
quota unit; allocation
quota de amortizao amortization installment
quota de depreciao depreciation installment
quota de exausto depletion installment
quota de fundo de investimento fund quotas
quota de importao import quota
quota de vendas sales quota
quotao listing
quotista quotaholder
quotista quotaholder
r
R&I record and notify (registre-se e intime-se)
R.A. record and notify (registre-se e autue-se)
raceamento sale by auction
racionalizao rationalization
radiofuso sonora radio sound broad-casting
ramo line Seg
ramo de atividade field of activity
ramos de negcios line of business Seg
ramos de seguro insurance lines Seg
ramos de seguros pessoais personal lines Seg
ramos elementares property, casualty Seg
rascunhar jot down; draft
raso flat
raso irreducible
raspadinha scratch-off lotteries
rastrear trace, track, monitor Aud
rasura erasure
ratear apportion, prorate
ratear (vb) to apportion; to earmark
rateio apportionment
apportionment; earmarking; draf of a apportionment; deed of distribution
rateio (imob.)
ratificao ratification
razo ledger
razo (livro) ledger
razo de apelao reasoning of the appeal
razo de custos cost ledger
razo final final arguments
razo geral general ledger
razo pela qual where upon
razo social company name, corporate name
razo social corporate name
razo subsidirio, razo auxiliar auxiliary ledger, subsidiary ledger
razovel reasonable
razes de apelante statement of the appellant
razonete trial ledger
r agravante defendant pleader
reabrir (registros contbeis) reopen (accounting books)
readmisso rehiring
reajustamento gross-up
reajustamento do rendimento bruto gross-up
reajuste readjustment
reajuste adjustment
reajuste (de preo) escalation; restatement
reajuste salarial salary adjustment
real actual
real actual
Real, Reais Brazilian Real, Brazilian Reais
realar point out, highlight, emphasize
realce relief; highlight
realizao realization
realizao a menor underrealization
realizao; concluso consummation
realizar accomplish
realizar reforma to plow ahead with reform
realizvel (adj.) accruing; performing
realizvel a curto prazo short-term receivables
realizvel a longo prazo noncurrent asse receivables; long-term assets
realocar reallocate
reapresentao re-presentation
reassegurar reassure
reassumir resume (payments, etc.)
reativar to revive
reavaliao revaluation
reavaliao de valor de mercado market-value step-up
reavaliar revalue
reavaliar (contab.) to revalue
reaver recover
reaver to recover
reaver posse to repossess; (n) repossession
rebaixa buy-down
rebocar tow
recada (doena) relapse
recalcular, recomputar recompute
recartilhadora nacional national "recartilhadora"
recebedor da transferncia transferee
recebimento receipt
recebimentos atrasados delayed collections
receita revenue, income
receita income; earnings; revenue
receita auferida earned income
receita de anuidade de associados renewal card fee
receita de comercializao selling revenue
receita de vendas sales revenue
receita de vendas a receber net sales on account
receita do estado public revenue
receita e despesas receipts and expenditures
Receita Federal Federal Revenue Service
receita federal federal revenue
receita financeira financial income
receita lquida net earnings
receita lquida antes dos impostos net earnings before tax
receita lquida de servios net services revenue
receita operacional operating income; operational earnings; business receipts
receita operacional lquida net operating income
receitas futuras de contribuintes pblicos future income from public contracts
receitas no operacionais nonoperating revenue
recepo acceptance doctrine
receptora recipient
recibo receipt
recibo de depsito obrigatrio do capital social receipt of mandatory deposit of the share capital
recibo de sinal receipt of down payment
recibo do correio areo airmail receipt
recibo postal postal receipt
reciprocidade reciprocity; mutuality
reciprocidade em saldo mdio compensating balance
recproco cross
recitals considerandos
reclamao (trabalhista) grievance
reclamada(o) defendant; respondent
reclamante claimant; plaintiff; complainant
reclamatria claim
recluso confinement; solitary confinement
recolhido a maior por overpaid by
recolhimento payment (of taxes)
recolocao interna (de profissional dentro da empresa; oposto de
"outplacement") inplacement
recompra buyback
recompra de valores mobilirios buyout
reconciliao numrica numerical conciliation
reconhecer a firma certify; notarize (to); legalize the signature
reconhecer; admitir agree; acknowledge; to certify; respect (patents); understand
reconhecido touted
reconhecido em cartrio notarized
reconhecimento certification
reconhecimento de embarque bill of lading
reconhecimento de prejuzos (contab.) loss recognition
reconhecimento por tempo de servio service years award
reconstituio de bens lesados damages awarded
reconstituio de crime reenactment of a crime
reconveno counterclaim; cross action; charge back (de valor)
reconvindo counterrespondent
reconvinte counterclaimant
recorrente appellant; claimant
recorrer to resort; appeal
recorrido(a) appellee; respondent
recozer (vb) (met.) to anneal
recrutamento recruitment
recuperao rebound
recuperar-se; reaquecer to pick up steam
recurso appeal; remedy
recurso adesivo adhesive appeal; subsidiary appeal
recurso de adeso cross appeal
recurso de apelao appeal
recurso de revista motion to review; review appeal
recurso de uma conta proceeds
recurso extraordinrio extraordinary appeal
recurso extraordinrio de apelao extraordinary recourse of appeal
recurso ordinrio ordinary appeal
recurso voluntrio spontaneous appeal
recursos novos fresh money
recursos remetidos ao exterior outflow
recusa (de juiz) disqualification
recusa de testemunha impeachment of witness
recusar to recuse oneself; disqualify; decline
rede net; grid
rede de filiais branch network
rede digital de servios integrados (RDSI) (telecom.) integrated services digital network (ISDN)
rede viria network of highways
redigir a ata draw up the minutes
redistribuir redistribute
redondo in good shape (financially)
reduo decrease, reduction
reduo decrease
reduo de capital capital reduction
reduo de custos cost saving, cost reduction, cost cutting
reduo de imposto tax abatement
reduo de pessoal staff reduction
reduo de pessoal downsize
reduo de tamanho downsizing
reduo de valor (nos livros) write down
reduo deliberada de preos undercut, price reduction
reduo do capital circulante reduction - current assets
reduo em investimentos investment cutbacks
reduo em taxas de juros interest rate relief
reduo/desconto no imposto tax abatlement
redundncia redundancy
reduzir diminish; write dow (contabilmente)
reduzir os custos a um mnimo to slice costs to the bone
reduzir progressivamente at terminar, reduzir progressivamente at
fechar phase out
reembolsar repay
reembolsar to repay
reembolso reimbursement, refund
reembolso refund; reimbursement; repayment; recourse; chargeback
reembolso de aes refund
reembolso de direitos alfandegrios drawback
reembolso de imposto tax refund, tax rebate Jur
reembolso postal direct merchandising/merchant; mail order
reemitir reissue
reemprstimo relending
reengenharia reengineering
reengenharia de processos reengineering
reescalonamento rescheduling; retiming of payments
reescalonamento da dvida debt rescheduling Fin
reestruturao restructuring; capital reconstruction
reestruturao acionria shareholding restructuring services Fin
reestruturao de dvida problemtica troubled debt restructuring Fin
reestruturao societria corporate restructuring services Fin
re-exame (tribunal) ex officio review
refazer o trabalho rework
refeitrio cafeteria
referncia cruzada cross reference Aud
referncias do emprego anterior former employment references
referncias pessoais personal references
referendo approved
referir-se refer to
refiladeira reseizer
refinanciamento refinancing
reflexos effects thereof; repercussions
reflexos na contabilidade (registro e divulgao) de assuntos do meio
ambiente environmental accounting
reflorestamento reforestation
reforar reinforce
reforar garantia to reinforce a guarantee
reforo de capital cash injection
reforo de garantia additional guarantee
reforma rebuilding; renovation; refurbishing
reforma (de sentena) reversal; renewal
reforma agrria farm reform
reforma econmica economic reform
reformar set aside (contencioso)
reformar deciso to reverse decision
reformar sentena reverse a judgment; overturn
reformar uma letra renew a bill (to)
reformulao de demonstraes financeiras restatement of financial statements
refgio, abrigo, paraso fiscal tax haven, tax shelter Jur
refugo spoilage, waste, scrap, junk, spoilage
regio circuit
regio do ABC satellite cities of SA, SBC and SC
regime system; ruling; tax regime (fiscal); arrangement (legal)
regime de caixa cash basis
regime de caixa cash basis
regime de competncia accrual basis (of accounting)
regime de competncia (crditos) accrual basis
regime de comunho de bens community property ruling
regime de comunho parcial de bens partial property ruling
regime de comunho total de bens universal property ruling
regime de condomnio aberto open-end condominium fund
regime de parceria partnership basis
regime de separao de bens separate property ruling
regime de State global turnkey
regime financeiro de capitalizao (penses) reserve for future obligations (pension)
registrado impetrado respondent judge
registrador de tempo (de trabalho) time recorder
registrar record
registrar to record
registrar contabilmente account for
registrar queixa to press charges
registrar um contrato to draw up a contract
registrar-se enroll
registro record, enrollment
registro enrollment; record
registro civil de pessoas jurdicas registry of legal entities Jur
registro de aes stock register (USA), share register (UK)
registro de caixa cash register
registro de contas a pagar voucher register
registro de corretores de seguros registration of insurance brokers Seg
registro de estoques stock record (UK)
Registro de Exportao - RE Export Registration
registro de faturas invoice register
registro de imveis real estate registry
registro de imveis real estate registry
registro de patente recordation
registro de pessoa jurdica corporate registry
registro de pessoal personnel records
registro de produtos no Ministrio da Sade product registration at Ministry of Health
registro de tempo de mquina machine time record
registro de ttulos e documentos registry of deeds and documents
registro de trabalho efetuado record of work done Aud
registro de vendas sales journal
registro geral de aplices general policies register Seg
registro no conselho regional de farmcia (CRF) pharmacy registry accounting council
registro no conselho regional de qumica (CRQ) regional chemical council - CRQ registration
registro simplificado/resumido short form registration statement
registros auxiliares contabilidade subsidiary records, detailed records
registros auxiliares do ativo imobilizado property records
registros e documentos contbeis accounting records
registros informais, registros paralelos out-of-book records
registros permanentes permanent records
registros permanentes de estoques perpetual inventory records
registros/extratos bancrios bank records
regra rule, norm
regras contbeis pormenorizadas detailed accounting principles
regresso recourse
reguladores externos outside adjusters Seg
regulamentao regulation
regulamentao sobre capital realizado regulation of capital capacity
Regulamento do ICMS - RICMS ICMS Rules
regulamento(s) regulations; enabling legislation; rules
regulamentos fiscais tax regulations Jur
regular (adj.) routine
regularidade good standing; regular standing
regularizao (documentos) perfection; regularization
reincidente recidivist; repeater
reinstalar reinstate
reintegrao readmittance; replenishment
reintegrao ao emprego job reintegration
reintegrao de posse repossession
reintegrao no emprego rehiring to the position
reintegrar reinstate
reintegrar na posse repossess
reinvestimento de lucros e reservas reinvestment of profits and reserves
reipersecutrio in rem
reiterao reiteration
reivindicao claim; demand
reivindicar to indicate; uphold; maintain; defend
rejeio de carga load shedding
rejeitado; recusado to be turned down
rejeitar a petio inicial to dismiss the complaint
rejeitar uma ao dismiss in action; to dismiss a suit or claim
Relao Annual de Informaes e Salrios (Empregados) - RAIS Annual Listing of Information and Salaries (Employees)
relao custo-volume-lucro cost-volume-profit relationship
relao de capital-trabalho capital-labor ratio
relao de compras shopping list
relao de custo-benefcio cost-benefit ratio
relao de preo-desempenho price-performance ratio
relacionamento relationship
relaes com empregados employee relations
relaes com o pessoal personnel relations
relaes comerciais business relations
relaes externas external relations
relaes humanas human relations
relaes industriais industrial relations
relaes intergrupais intergroup relations
relaes interpessoais interpersonal relations
relaes no trabalho job relations
relaes pblicas public relations
relaes trabalhistas labor relations
relaes trabalhistas labor relations
relatar describe
relator reporter
relator (juiz) reporting judge; judge who wrote the opinion
relatrio report
relatrio anual annual report
relatrio com proposta de poltica green paper
relatrio da administrao management report
relatrio da diretoria directors' report
relatrio da diretoria executive board report
relatrio das operaes operating statement
relatrio de auditor independente report of independent accountant; auditor's report Aud
relatrio de auditores auditors' report Aud
relatrio de auditoria due diligence report
relatrio de caixa cahs statement
relatrio de compilao compilation report
relatrio de crdito credit report
relatrio de custeio cost statement
relatrio de desempenho ambiental environmental performance report
relatrio de excees, relatrio de erros exception report
relatrio de instruo substantiated report
relatrio de operaes da administrao management operations report
relatrio descritivo specifications
relatrio em forma curta short-form report Aud
relatrio em forma longa long-form report Aud
relatrio financeiro financial report
relatrio intercalar interim report
relatrio oficial do governo white paper
relatrio provisrio interim report
relatrio sucinto de estimativas de resultados flash reports
relatrios financeiros, relatrios contbeis financial reporting
relatrios gerenciais management reports
relatrios para fins especiais special purpose reports Aud
rele coletora de guas pluviais storm water system
relevncia materiality
relevncia, relevante materiality, material
relevante (adj.) material; substantial
remanejamento relocation
remarcao para mais mark up
remarcao para menos mark down
remarcaes markups
remensurao remeasurement
remessa remittance
remessa ao exterior offshore remittances
remessa de lucros profit remittance
remessa de rendimentos remittances of income
remessa ex-ofcio remittitur of record (= remessa de ofcio)
remessa futura future remittance
remisso de hipoteca mortgage release
remisso in default; in arrears
remitir uma hipoteca to release a mortgage
remoo (de ao) transfer
remoto remote
remover remove
remunerao remuneration
consideration; remuneration; pay; wages; compensation; recompense; accrue
remunerao (interest); yield; fees
remunerao a empregados compensation to employees
remunerao do executivo executive compensation
remunerao indireta fringe benefits
remunerao por assistncia tcnica technical assistance fees
remunerao por servios prestados compensation for services rendered
remunerao total total compensation
remunerar to compensate
renda income
renda income; earnings; revenue
renda (penses) monthly payments to the plan (pension)
renda ajustvel adjustable income Seg
renda bruta gross income
renda de bilheteria box office revenue
renda de pessoa fsica e jurdica persona & business income
renda disponvel disposable income
renda fixa fixed income
renda lquida net income
renda nacional national income
renda nacional national revenue
renda operacional operating income
renda per capita income per head
renda per capita per capita income
renda pessoal personal income
renda proveniente de investimentos