Glossary

SOURCE LANGUAGE

TARGET LANGUAGE

COMMENTS

Accounts receivable

Cuentas por cobrar

Mean: A claim against a debtor, carried on open account, usually limited to debts due from the sale of goods and services.

Amortization

Amortización

Mean: An act or instance of amortizing a debt or other obligation. The sums devoted to this purpose.

Assets

Activos

Mean: The items listed on a balance sheet, esp. in relation to liabilities and capital.

Astonishing numbers

Cantidad asombrosa, números sorprendentes

e.g. Astonishing number of people have no work.

Balance Sheet

Balance general

Mean: a tabular statement of both sides of a set of accounts in which the debit and credit balances add up as equal.

Bank loan

Crédito bancario

Mean: An amount of money loaned at interest by a bank to a borrower, usually on collateral security, for a certain period oftime.

Bank overdraft

Sobregiro bancario

Mean: A negative balance in the bank's records for the company's checking account.

Cash flow

Flujo de caja

Mean:The sum of the after-tax profit of a business plus depreciation and other noncash charges: used as an indication of internal funds available for stock dividends, purchase of buildings and equipment, etc.

Cost of sales

Costo de ventas

Mean: The sum of direct material, direct labor, and factory overheads incurred in making a product.

Read more:https://www.businessdictionary.com/definition/cost-of-sales.html

Current

Corriente

e.g. Asset current or liabilities current

Dismissive

Despectivo, displicente, despreciativo

e.g. You can hear dismissive comments like "I don't care"...

Dividends

Dividendos

Mean: money paid to someone, such as a sum paid to shareholders:

Entail

Suponer, implicar, ocasionar, vincular

e.g. Each activity entails different types of risks.

Gross profit

Ganancia bruta

Mean: the difference between total revenue from sales and the total cost of purchases or materials, with an adjustment for stock.  

Income tax

Impuesto sobre la renta

Mean: A personal tax, usually progressive, levied on annual income subject to certain deductions.

Liabilities

Pasivos

Mean: Business obligations incurred but not discharged and entered as claims on the assets shown on the balance sheet.

Likelihood

Probabilidad

e.g. It is important to identify the likelihood of risk.

Miscellaneous

Varios

Mean: Composed of or containing a variety of things; mixed; varied

Net income

Ingreso neto

Mean:The excess of revenues and gains of a business over expenses and losses during a given period of time.