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  • Glosario Espanol Financiero
    de más overstated Decomiso seizure confiscation Decreto presidencial executive decree Deducción deduction Deducciones del sueldo payroll deductions Déficit déficit shortage Delegado representative delegate Denegación refusal Departamento department Departamento de contabilidad Accounting department Departamento de credito y cobranzas credit and collection department Departamento de mantenimiento maintenance department Departamento de ventas sales department Depósito deposit down payment warehouse Depósito a plazo time deposit Depósito bancario bank deposit Depósito de aduana bonded warehouse almacen fiscal Depreciación depreciation Depreciación acelerada Depreciación acumulada accrued depreciation Depreciación calculada al porcentaje fijo Fized rate method of depreciation Depreciación por anualidades decreasing charge method Depreciación por método directo Straight line depreciation Derecho de llave goodwill Derechos Duties rights Derechos adquiridos vested rights Derechos de aduana Customs duties Derechos de importación import duties Desarrollo develoment progress Descompuesto out of order Descuento discount allowance Desembolso disbursement expenditure expense Desempleo unemployment Desfalco embezzlement Despachar To forward Despedir empleo to fire to lay off Desperdicio scrap waste refurse Despido notice of termination of employment Detalle retal detal break down Detallista retailer Detener el pago stop payment Deuda debt indebtedness obligation Deuda a corto plazo short term debt Deuda a largo plazo long term debt Deudor debtor Devengado accrued earned Devolución return refund Día day Día de pago pay day Día hábil o laborable working day Al día up to date Diario journal subsidiary book daily Diario auxiliary auxiliary journal Diario de caja cash journal cash book Diario general General journal Deferido deferred Dimisión renuncia resignation Dinero money Dirección adress Directo direct Disminución decrease fall decline Disponibilidad de fondos availability of funds Disponible available quik liquid Disponible a la vista available at sight Distribución distribution allocation breakdown Diversos miscellaneous Dividendo dividend Divider to divide to split Divisas foreign currency foreign exchange control de divisas o de cambios Documentos Documents notes vouchers Donativo contribution donation Dorso back Duplicado duplicate E Economía savings economy Edificio building Efectivo cash Egresos expenditures outlays disbursements Egresos de caja cash disbursements Embalaje packing embalaje y envases endeudado indebted endoso endorsement ensayo test trial essay entendimiento understanding entrega delivery entrenamiento training envase container packaging enviar to send enviar por correo o via electronica to mail equipo equipment equipo agricola agricultural equipment equivocacion mistake misunderstanding erogacion gastos expenditures escasez scarcity shortage escritura legal instrument ded escritura constitutiva certificate of incorporation establecimiento establishment place of business estado statement estado anual annual report estado financiero financial statement estado de ganancias y perdidas profit and loss statement estampilla stamp estatutos by laws estimación estimate estudio del mercado market study etiqueta label tag evaluación appraisal evaluation examen test examination survey excedente excess surplus exención exemption exento exempt free exhibición exhibit exigencias requirements exoneracion de impuestos tax exemption expansión expansion extension expediente file record expiración expiration termination explotación operation exportación export exporting exterior external foreign F fabrica factory plant fabricado manufactured made fabricante manufacturer maker fabricar to manufacture to process to make fabricacion en serie mass production factibilidad feasibility factura invoice bill factura consular consular invoice factura de compra purchas invoice factura proforma proforma invoice facturacion billing facultad authority power faculty fallar to fail falsificacion forgery misrepresentation falso falso counterfeit faltante shortage fecha date fecha de corte cutoff date fecha de expedicion date issued fecha de vencimiento expiration date due date maturity date fecha de vigencia effective date hasta la fecha to date feriado holiday day off feriado pagado paid holiday fiado on credit fiado guarantor personal surety fianza guaranty security fideicomiso trust fidedigno reliable fiduciario trustee fiduciary fijo fixed firm fin end termination final final end last financiamiento del patrimonio por medio de acciones equity financing financiero financial finca farm fines lucrativos profit motives finiquito release discharge full settlement firma signature firm firma asesora o consutora de negocios fiscal fiscal auditor pertaining to the treasury controller fisico physical firmante signer signatory flete freight flete terrestre inland freight flete maritimo ocean freight flujo de efectivo cash flow folio page fomentar to develop to promote fondos funds fondos de amortizaciones sinking fund fondos de depreciacion depreciation funds fondos fiduciarios trust funds fondos retirados withdrawals formulario form formulario de aplicacion application blank fotocopia photocopy fracaso failure fraccionamiento de acciones stock split fraude fraud fuente source fuera out outside fuera de uso obsolete out of use out of date fuerza force power fuerza de trabajo working force man power funcionamiento operation fundir to merge fusion merger G ganadero stock raisng cattleman cattleperson ganancia profit earnings ganancia bruta gross earnings gross profit ganancias de capital a corto plazo short term capital earnings ganar to earn to gain ganar dinero to make money garantia guaranty warranty guarantee garantizado secured gastos charges costs expenses expeditures gastos acumulados accrued expenses gastos de cobranzas collection expenses gastos deducibles deductible expenses gastos de entrega delivery charges gastos de manejo handling charges gastos de publicidad advertising expenses gastos de traslado moving expenses gastos de efectivo cash disbursements out of pocket expenses gastos prepagados deferred charges prepaid expenses gerente manager gerente general general manager girar to draw girar contra to draw on girar un cheque draw a check giro draft giro a la vista sight draft gobierno government grafica de flujo flow chart gran total grand total gratification bonus to an employee gratuity gratuito free gravamen taxable dutiable gravar to tax guia guide guia aerea airway bill H haber credit haber diferido deferred credit haber dinero to have money hacer dinero to make money hacer efectivo to cash hacer efectivo en cheque to cash a check hacer inventario to take an inventory hacer saber to advise to notify hacer ganancia to make a profit hacer un pedido to place an order hacienda treasury finance hecho en Costa Rica made in Costa Rica hipoteca de primer grado first mortgage hipoteca de segundo grado second mortgage hombre de negocios businessman honorarios fees honorarios de abogado legal fees horas de trabajo o laborales working hours horas extraordinarias overtime horas hombre manhours horas maquina machine hours horario completo full time hospitalizacion hospitalization huelga strike I implementos implements tools imponer to assess to levy to impose imponible taxable subject to tax dutiable importacion import importation imprevisto unforseen not provided for impuesto tax assessment levy duty impuesto de consumo excise tax consumer tax impuesto de sucesion estate tax impuesto de ventas sales tax impuestos retenidos taxes witheld tax withholdings impuestos sobre bienes property taxes impuesto sobre la renta income tax impuestos sobre sueldos y salarios payroll taxes impuesto territorial property tax land tax incapacidad inability incendio fire incentivo incentive stimulus incentivo fiscal tax incentive incremento increment increase incumplimiento failure to perform non compliance indemnizacion compensation indice index indice de liquidez liquidity ratio indice de precios price index indice de precios al por mayor wholesale price index indice de rendimiento profit ratio indice de rotacion de inventario inventory ratio industria industry industria fabril manufacturing industry inflacion inflation inflacion desenfrenada runaway inflation informe report infraccion infringement breach violation ingreso income entry admittance start ingresos income revenue receipts inquilino tenant inscripcion inscription registration tecord insolvencia insolvency bankruptcy instalaciones facilities installations instalaciones de planta plant facilities instrucciones instructions instrumento instrument insuficiente insufficient intangibles intangibles integro whole intercambio interchange exchange trade traffic interests interests intereses acumulados accrued interests intereses a pagar interests payable intereses creados con interes interest bearing interino interim inventario de productos terminados finshed products inventory inventario final o de cierre closing inventory inversion investment M maximo maximum mayor ledger mayor auxiliar subsidiary ledger al por mayor wholesale mayoreo wholesale trading mayoria majority medianos medium medida medicion measure mejoras improvements mensajero messenger menudeo retail mercaderia o mercancia merchandise goods mercado market mes month metodo method meimbro member million million metodo method ministerio ministry Department USA miembro member millón million minimo minimum minutas minutes mitad half mixto mixed mobiliario furniture movables moderado reasonable moderate modificacion revision amendment moneda money currency coin monto amount sum moroso delinquent in default in arrears movimiento movement turnover activity movimiento movement turnover activity movimiento de inventarion inventory turnover movimiento de obrero labor turnover movimiento de inventario inventory turnover muebles furniture furnishings muebles y enseres furniture and fixtures muestra sample multa penalty fine N nacional national negar to deny to refuse to reject negativa deial refusal negociacion negotiation transaction negocio businesss transaction place of business neto net nivel level nivel de salarios wage level nivel de vida standard of living nombre name nomina payroll list statement nominal face amount nominal normal standard normal regular normas standards norms rules nota note memorandum nota de credito credit advice credit memorandum nota de debito debit advice notario publico notary public notificacion notice advice nuevo new nulo void null numero number figure numero de cuenta account number numero de cuenta invoice number numero entero whole number integer numero impar odd number numero par even number O objetivo objective obligacion obligation responsibility indebtedness bond obligacion solidaria joint obligation obligacion tributaria tax liability obras work job project obras publicas public works obrero worker workman laborer obsoleto obsolete obtener to obtain to get to procure ocasion occasion opportunity ocioso idle oferta offer bid supply tender oferta en firme firm offer oferta y demanda supply and demand la mejor oferta best offer oficial official oficinista clerk white collar worker operacion operation deal venture transaction operario worker laborer oportunidad opportunity orden order instruction orden del dia agenda orden de fabricacion o de produccion production order orden de pago payment order orden de trabajo factory order job order a la orden de to the order of in favor of ordinario regular standard organigrama organization chart organismo organization institution origen source origen de los fondos source of funds P pacto social partnership agreement pagadero a la vista payable on sight due on demand pagadero al portador payable to bearer pagador payer pagar to pay pagado paid pagar adelantado o con anticipacion to pay in advance prepay pago de contado o con efectivo to pay cash pago a plazo time payment pago in especie payment in kind pago inicial down payment pago parcial partial payment pago total payment in full papeleria stationery papeleria y utiles stationery and office supplies paquete package paquetes postales parcel post par par even pair a la par at par bajo par below par parcial partial limited partida entry item departure pasaporte passport pasar to post pasivo liability liabilities pasivo a largo plazo long term liabilities pasivo circulante current liabilities pasivo diferido deferred liabilities patente patent license patentes y marcas patents and trademarks patrimonio proprietorship net worth pendiente outstanding perdida loss waste damage perdida contable o segun libros book loss perdida neta net loss pericia know how skill plazo de vencimiento maturity expiry date expiration plazo fijo o determinado o definido fixed term flat period a plazos in installments installment credit a corto plazo short term short run a largo plazo long term pleito legal suit lawsuit pleno full complete plusvalia surplus value good will unearned increment poblacion population poder legal power proxy power of attorney poder adquisitivo purchasing power poder general general power of attorney with full powers politica politics policy poliza de desalmacenaje customs clearance certificate poliza de seguros insurance policy poner to put to place to set por for through by via por año per annum por ciento per cent por cobrar receivable por contra per contra por correo y mail por correo electronico by email por cuenta de for the account of por dia per diem por escrito in writing por favor please por hora per hour hourly por mayor wholesale por menor retail por pagar payable por partes iguales fifty fifty por poder by proxy por via de via porcentaje percentage porcentaje de recuperacion de la inversion rate of return porcentaje del activo circulante al activo total current assets as a percentage of total assets pormenorizar to detail to itemize portador bearer holder pos fechado post dated posicion position postergado deferred posterior subsequent potencia power force strenth potencia instalada installed capacity practica practice policy routine method preaviso warning advance notice notice of termination of employment precio price precio actual o corriente current price market price precio al contado cash price precio costo cost price precio mundial world market price precio tope ceiling price fijacion de precio pricing price fixing a precio de mercado at market price preferente preferred preferential preferable pregunta question preliminar preliminary prenda security pledge collateral chattel prepagado prepaid presentar to present to show to offer to file presidente president chairman chairperson prestaciones sociales fringe benefits prestamista money tender pawn broker prestamo loan lending borrowing prestamo a plazo time loan prestamos bancarios prestamos bancarios bank loans prestamos en cartera portafolio loans prestamo garantizado secured loan prestamo sin interes flat loan prestatario borrower presupuesto budget presupuesto de ventas sales budget previo prior previous prima premium bonus subsidy prima de seguros insurance premium primero first primary prime primera entrada original entry principal principal main capital prioridad priority privado private personal problema problem trouble difficulty procedimiento process method proceeding proceso process produccion production output produccion en masa mass production productividad productivity productivo productive profitable producto product yield profit income revenue proceeds productos goods products productos agricolas agricultural products farm products commodities producto de las exportaciones exports proceeds productos devengados accrued income productos de consumo o no duradera consumer products non durable goods productos durables durable goods producto interno bruto gross domestic product producto liquido net proceeds producto nacional bruto gross national product productos terminados finished goods productor manufacturer producer proforma proforma programa program schedule programacion programming progreso progress prohibitivo prohibitive promedio average promocion de ventas sales promotion pronostico forcast propaganda advertising propaganda propiedad property ownership real estate propiedad neta net worth equity propiedad privada private property propietario owner proprietor copropietario co owner joint owner propina tip proporcion proportion ratio propuesta proposal offer propuesta en firme firm offer prorratear to prorate prorrogar to postpone to extend to defer prorroga de plazo extension of time proteccion arancelario tariff protection protocolo registry provecho benefit advantage proveedor supplier provision supply provision allowance provison para depreciacion allowance for depreciation provision por impuestos reserve for taxes provision para incobrables o cuentas malas provision for bad debts provision por desperdicio waste allowance proximo next proyeccion projection forecasting proyecto project plan scheme proyecto de capital mixto joint venture prueba test trial proof publicidad advertising puerto port puesto position job post employment puesto de confianza posistion of trust clasificacion de puestos job classification punto period points punto de equilibrio break even point Q quebrar to break to fall to go bankrupt quebrado broken bankrupt failed quiebra bankruptcy failure R rapido quick fast razon rate ratio razon circulante y de capital de trabajo current ratio working capital ratio razon de operacion operating ratio razon social trade name company name legal name razones financieras y de operacion financial and operating ratios real actual realizacion sale close out liquidation realization realizables liquid rebaja reduction rebate discount mark down recargo surcharge surtax mark up recibo receipt recobrar to recover to recoup to collect recopilacion summary recordatorio reminder recuento tally inventory count recuento fisico physical inventory recuperacion recovery salvage recursos resoursces means rechazar to reject decline refuse turndown redaccion edition wording redescuento bancos rediscount redimir to pay off to redeem call in redito proceeds revenue return rent redituar to yield redondear to roundo off reducir to reduce curtail decrease reembolso refund reimbursement drawback reembolso de caja chica replenishment of petty cash reembolso de efectivo cash refund reemplazar to replace supersede substitute referencia reference referencia cruzada cross reference regalia royalty regir to be in force take effect registro register record file log subsidiary regla rul ruler reglamento o regulacion regulation rule regular to regulate regular common reincorporar to reinstate reemploy reinstalar to reinstall reinstate reintegro refunding reimbursement repayment reinversion reinvestment plowing back of earnings relacion relation ratio remesa remittance remesa por fondos transfer of funds remesas de transito remittances in transit remitente shipper sender consignor remitir to send forward remuneracion renumeration compensation rendimiento yield earnings ouput efficiency performance rendimiento al vencimiento yield to maturity rendimiento creciente increasing returns rendimiento creciente increasing returns rendimiento decreciente diminishing returns rendimiento de inversion return on investment redimiento neto net yield renovacion renewal replacement renovation turnover renovacion de inventario merchandise turnover renovacion del capital capital turnover renta income revenue rent annuity renta bruta gross income renta gravable taxable income renta liquida net income renta liquida gravable taxable net income remtas publicas revenue rentabilidad earning power income return renuncia resignation waiver reparar to repair restore to fix reparacion repair overhauling reparticion distribution allotment repeter repeat reponer to replace restore reposicion replacement representante representative agent reproducir to duplicate reporduce repuestos spares spare parts reputacion comercial commercial standing goodwill requisicion rquisition requisitos requirements rescate redemption recapture rescindir to cancel annul rescind reserva reservation reserve reserva de amortizacion reserve for sinking fund amortization reserve reserva legal legal reserve reservas monetarias monetary reserve reserva para agotamiento depletion reserve reserva para cuentas incobrables reseve for bad debts reserva para cuentas dudosas reserve for doubtful accounts reserva para depreciacion reserve for depreciation reserva para eventualidades o imprevistos contigency reserve residuo remainder resolver to resolve determine solve figure out respaldar to support guarantee back up respaldo financiero financial backing responsabilidad responsibility liability legal responsabilidad economica financial liability responsabilidad limitada limited liability restar substract restitucion refund return restitution resultado result resultados financieros profit and loss resumen summary recapitulation digest retener withhold yield retenciones withholdings retenciones a empleados del de impuesto sobre la renta employees income tax withholdings retencion de impuestos tax withholdings retenciones del impuesto sobre la renta income tax withholdings retirar to withdraw to call in to retire retiro withdrawal retirement reunion meeting reunion de junta directiva board of directors meeting reventa resale revision inspection revision check review reventa resale revsion inspection revision check revision independiente independent audit revision interna internal audit riesgos risks riesgos profesionales occupational hazard insurance workmen s compensation rotacion de las mercaderias mechandise turnover rotacion de personal labor turnover S sacar to take off take out withdraw salario wage salary salario base base pay salario diario daily wage salario incentivo incentive wage salario minimo saladar to balance to liquidate saldar los libros to close the books to balance the books saldar una cuenta to balance an account close an account saldado in balance saldo balance liquidation settlement saldo al haber o

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