Business

Dictionary of Business Terms

Gupy Carranza Tacna

April 2008

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Spanish a cobrar a crédito a cuenta a cuenta nueva a favor de a la par a la vista a pagar a plazos a/c abandonar abandono abaratamiento abaratar abarrotar abastecer abastecimiento abasto abierto abigeato abogacía abogado abonado abonar abono abrir crédito abrir libros absorber absorción acaparador acaparamiento acaparar acción diluida acción a emitir acción acumulativa acción al portador acción amortizable acción amortizada acción autorizada acción bancaria acción canjeable acción común acción con prima acción concertada acción convertible acción cotizada

English receivable on credit chargeable, on account carried forward payable to at par at sight, on demand payable, to be paid in instalments, on credit "a cuenta" chargeable, on account abandon, waive abandonment, waiver cheapening, decrease in price lower a price, cheapen monopolise, corner, hoard supply, stock supply, stock, provision supply open cattle stealing the legal profession lawyer, attorney, attorney at law, solicitor (US) subscriber, paid subscribe, make a credit entry, credit, pay subscription, credit entry, payment, discount open credit open books absorb, take over absorption, takeover, take over hoarder, person who corners the market hoarding, monopolising, cornering hoard, monopolise, corner watered share or stock, diluted share or stock unissued share cumulative share bearer share, non registered share redeemable share, callable share redeemed share, amortised share, treasury share authorised share bank share convertible share common share share issued at a premium joint action convertible share quoted share

Spanish acción cotizada en bolsa acción de quiebra acción de sociedad anónima acción de tesorería acción diferida acción emitida acción en caja acción en cartera acción en circulación acción en tesorería acción integrada acción suscripta accionariado accionario accionista accionista censor de cuentas accionista comanditario accionista constituyente accionista fundador accionista gerente accionista mayoritario accionista minoritario accionista preferido accionista privado individual accionista registrado accionista testaferro accisa aceptación absoluta aceptación bancaria aceptación comercial aceptación condicional aceptación de favor aceptación implícita aceptación incondicional acervo total aconsejar acopiador acopiar acopio acordar acrecencia acrecentamiento acrecentar acreditación acreditar acreedor

English public share act of bankruptcy corporate share treasury share deferred share issued share treasury share treasury share, share in portfolio outstanding share, issued share treasury share fully paid share subscribed share body of shareholders, shareholders pertaining to shares or share shareholder, stockholder, share owner auditing shareholder shareholder in a joint stock company founding shareholder founding shareholder managing shareholder majority shareholder minority shareholder preference shareholder shareholder, private shareholder shareholder of record dummy shareholder indirect tax on food absolute acceptance banker's acceptance, bank acceptance, bank bill commercial acceptance, trade acceptance conditional acceptance, qualified acceptance, partial acceptance accommodation acceptance constructive acceptance, implied acceptance clean acceptance sum of assets advise hoarder hoard hoard, hoarding agree, reach an agreement accretion, increase accretion, increase increase credit, authorisation credit, make a credit entry, authorise, grant credentials creditor

Spanish acreedor conjunto acreedor comercial acreedor garantizado acreedor hipotecario acreedor mancomunado acreedor ordinario acreedor preferencial acreedor preferente acreedor preferido acreedor prendario acreedor privilegiado acreedor quirografario acreedor real acreedores varios acreencia acrónimo acta acta constitutiva acta de asamblea acta de constitución acta de incorporación acta de inscripción ad honorem adjudicación adjudicador adjudicar adjudicatario afiliar afloración afloramiento aflorar aforador aforar aforo agencia de publicidad agencia de seguros agencia de selección de personal agencia de viajes agencia estatal agencia gubernamental agencia inmobiliaria agencia oficial agencia oficial

English joint and several creditor trade creditor, trade account payable secured creditor mortgage creditor, mortgagee joint creditor general creditor, common creditor preferred creditor preferred creditor preferred creditor chattel creditor, holder of a chattel senior creditor, preferred creditor, secured creditor general creditor, unsecured creditor secured creditor sundry creditors amount due, balance acronym minutes, record incorporation agreement, act of incorporation minutes of a meeting corporate charter (UK), incorporation papers, incorporation agreement articles of incorporation articles of incorporation for free award, adjudication awarder, adjudicator award, allot, assign, adjudicate awardee affiliate, name as a member or affiliate, become a member or affiliate see "afloramiento" laundering, emergence, entry into books of items previously concealed register in books items that were previously concealed, launder appraiser appraise, value appraisal advertising agency insurance agency, insurance broker employment agency, personnel agency, recruitment office travel agency state agency, government agency government agency real estate office official representation, official agency official representation, official agency

Spanish agencia publicitaria agencia tributaria agente autorizado agente comercial agente de aduanas agente de bolsa agente de retención agente de seguros Agentes de Bolsa Asociados agio agiotaje agiotista aguinaldo anuncio anuncio clasificado año año calendario año civil año comercial año económico año financiero año fiscal año impositivo apreciar aprendiz aprobación aprobar apropiación apropiación directa apropiación ilícita apunte contable arancel arancel de exportación arancel de importación arancel fiscal arancel portuario arancel preferente arancel proteccionista armador arquear arqueo arqueo de caja arras asesoría asiento

English advertising agency revenue office, internal revenue office, tax office authorised agent commercial agent, mercantile agent, business agent customs broker, customs agent stockbroker withholding agent underwriter, insurance broker, insurance agent Spanish association of stockbrokers speculation, stockjobbing, agio, profit from money changing see "agio" profiteer, speculator, money changer end of year bonus, extra pay announcement, advertisement, ad classified advertisement year calendar year civil year, legal year, calendar year commercial year, business year business year, fiscal year, economic year financial year, tax year fiscal year, tax year fiscal year, tax year appreciate, appraise trainee, apprentice approval approve, pass appropriation, conversion direct conversion conversion, unlawful conversion accounting entry tariff, duty, schedule of fees, schedule of rate export duty import duty tax rate dock duty preferential tariff protective tariff ship owner count, control, audit audit, count, control cash audit, cash count down payment, asset that guarantees the fulfilment of a contract consultancy, consultant's office posting, entry, bookkeeping entry

Spanish asiento compuesto asiento contable asiento de ajuste asiento de apertura asiento de caja asiento de cancelación asiento de cargo asiento de cierre auxiliar de a bordo auxiliar de vuelo aval aval absoluto aval bancario aval limitado avalar avalista balance consolidado balance de cierre balance de comprobación balance de consolidación balance de fusión balance de liquidación balance de prueba balance de situación balance general balance general consolidado balance preliminar balance provisorio balancear balanza balanza comercial balanza de pagos billete bancario billete del tesoro billón bolsa de comercio bolsa de empleos bolsa de granos bolsa de valores bolsista bonificación bonificar bono bono a plazo fijo

English compound entry accounting entry adjustment entry, correcting entry opening entry, original entry cash entry reversing entry debit entry closing entry flight attendant flight attendant endorsement, accommodation endorsement, collateral signature full endorsement bank guarantee qualified endorsement endorse, guarantee, warrant endorser, guarantor consolidated balance sheet closing balance sheet trial balance sheet consolidation balance sheet, merger, balance sheet consolidation balance sheet, merger balance sheet balance sheet at winding up or liquidation of business trial balance sheet statement of condition, situational analysis balance sheet, general balance, general balance sheet consolidated balance sheet interim balance sheet interim balance sheet, provisional analysis balance, offset balance, scales balance of trade, visible balance of trade, trade balance balance of payments bank note treasury note 1012, billion (UK), trillion (US) stock exchange, commodities exchange, exchange market, stock employment office, hiring hall grain exchange stock market, stock exchange, securities exchange, bourse stock market investor, stockbroker discount, allowance, bonus, bonus payment discount, offer a discount, grant a bonus bond term bond, fixed term bond

Spanish bono al portador bono amortizado bono basura bono comercial bono de ahorro bono de consolidación bono de deuda bono hipotecario cambio vendedor cambista canibalizar canje canjeable canjear canon capacidad excedente capacidad financiera capacidad ociosa capacitación capacitación de clientes capacitar capataz capitación capital capital accionario capital actualizado capital adeudado capital ajeno capital amortizado capital aportado capital autorizado capital circulante capital comanditado capital comanditario capital computable capital de explotación capital de sustitución capital de trabajo capital declarado capital desembolsado capital desvalorizado cerrar certificación certificado certificado catastral

English bearer bond, non registered bond amortised bond, drawn bond, redeemed bond junk bond bond backed by commercial paper, commercial bond savings bond funding bond loan stock, debenture mortgage bond, secured bond selling rate money changer cannibalise, cannibalize barter, exchange, redemption, conversion exchangeable, that can be bartered, redeemable, convertible barter, exchange, redeem, convert fee, royalty excess capacity financial standing idle capacity, excess capacity training customer training train foreman head tax, poll tax, capitation capital, equity, funds, principal share capital, equity, capital stock restated capital loan capital, borrowed capital loan capital, borrowed capital, outside capital redeemed capital invested capital authorised capital circulating capital, floating capital, working capital capital of an active partner capital of a sleeping partner taxable capital, admitted capital working capital capital de riesgo risk capital, venture capital replacement capital, substitution capital working capital declared capital, stated capital paid up capital, paid in capital watered capital, devalued capital close certification certificate, indenture, warrant, scrip, certified, registered certificate of valuation

Spanish certificado de acciones certificado de aduana certificado de almacén certificado de averías certificado de calidad certificado de cambio certificado de constitución certificado de depósito certificado de deuda certificado de exportación certificado de fábrica certificado de fabricación certificado de impuestos ciclo económico ciclo monetario ciencias económicas ciencias empresariales cierre cierre de libros cierre del ejercicio cierre patronal clase turista clasificación cláusula de coaseguro cláusula de protección cláusula de rescisión cofiduciario cofirmante coima coimear coinquilino comercio internacional comité de trabajo comité ejecutivo comodato compañía compañía afiliada compañía aseguradora compañía asociada compañía colectiva compañía de inversiones compañía de seguros compañía filial compañía financiera compañía local

English share certificate, stock certificate customs certificate warehouse warrant certificate of damage quality certificate, certificate of quality exchange certificate certificate of incorporation warrant, warehouse bond, bond note, certificate of deposit certificate of indebtedness export certificate factory certificate, mill certificate certificate of manufacture tax certificate economic cycle, business cycle monetary cycle economics, body of subjects related to economics managerial sciences, body of subjects related to management closure close of books end of period, year's end, close of books lockout economy class, tourist class ranking, rating, classification coinsurance clause hedge clause rescission clause joint trustee co signor graft, bribe bribe co tenant international trade works council executive committee accommodation company affiliated company insurance company associated company general partnership investment company insurance company subsidiary company financial company, finance company, thrift company local company, domestic corporation

Spanish compañía matriz compañía propietaria compañía subsidiaria compensación

English

parent company close corporation, closed corporation subsidiary, subsidiary company compensation, indemnification, payment, equalisation, clearing compensación bancaria bank clearing compensación de cheques cheque clearing compensar compensate, indemnify, compensate, offset competencia competence, competition competencia desleal unfair competition competencia externa foreign competition competencia interna internal competition competencia justa fair competition compraventa second hand shop, buying and selling comprobación check, audit comprobante proof, voucher, slip, warrant comprobante de asiento proof of posting comprobante de depósito deposit certificate, deposit slip comprobante de diario journal voucher comprobante de gasto expense voucher comprobante de reintegro withdrawal slip comprobante de retiro withdrawal slip comprobante de venta sales slip, sales check contrato de alquiler rental contract, leasing contract contrato de arrendamiento leasing contract, rental contract contrato de arrendamiento financiero hire purchase contract, leasing contract, financial lease contract contrato de asociación partnership contract, articles of partnership, articles of association contrato de compra purchase contract contrato de compraventa purchase contract, contract of sale, bill of sale contrato de fideicomiso trust deed corporativo corporate, corporative, pertaining to guild, union or corporation corrección correction corredor broker, jobber, dealer, agent corredor de aceptaciones acceptance dealer corredor de bienes raíces realtor, real estate agent corredor de bolsa stockbroker, stock jobber corredor de cambios exchange broker, money broker corredor de comercio broker, dealer, agent corredor de inversiones investment broker corredor de seguros insurance broker corredor de valores investment broker correduría brokerage, broker s office correduría de bolsa stockbrokerage, stockbroker s firm correduría de seguros insurance brokerage corretaje brokerage

Spanish corretaje de acciones corriente costa costa judicial costar costas coste costeo costo costo estándar costo fijo costo financiero costo marginal costo neto costo residual costo salarial costo unitario costo variable costo y flete costo constante cuenta reservada cuenta sobregirada cuenta transitoria cuenta vencida cuentas públicas cuota de exportación cuota de importación cuota de mercado cuota de trabajo cuota social cupo cupo de exportación cupo de importación déficit de tesorería déficit presupuestario déficit presupuestario deflación defraudación defraudar demanda demanda acumulada demanda agregada demanda fraudulenta demanda indirecta demanda laboral demanda real

English stockbrokerage current, circulating cost, court cost, coast court cost cost court costs cost costing cost standard cost overhead, fixed cost financial cost marginal cost net cost, prime cost residual cost wage cost unit cost variable cost cost & freight constant cost reserved account, segregated account account overdrawn suspense account account overdue, account due, matured account, aged account government accounts, public accounts export quota import quota market share work load membership dues quota export quota import quota treasury deficit budget deficit budget deficit deflation fraud, defraudation defraud demand, claim aggregate demand aggregate demand barratry indirect demand, derived demand labour demand effective demand

Spanish demandante demandar depositante depositar depositario depósito depósito a la vista depósito a plazo depósito a plazo fijo depósito bancario depósito de aduanas depósito de ahorro depósito de mercaderías depósito en garantía depósito en moneda extranjera depósito especial depósito exigible derecho de autor derecho de exportación derecho de huelga derecho de importación derecho de inscripción derecho de muelle derecho de navegación derecho de paso derechos de aduana derechos de autor derechos de tonelaje descapitalización descapitalizar descentralización descentralizar descontable descontar descubierto descubierto bancario descuento descuento al gremio descuento bancario descuento comercial descuento de facturas descuento pendiente descuento por pago en efectivo desechable desechos desembargar

English plaintiff sue, claim, demand depositor deposit depositary deposit, down payment, deposit, depot, store, warehouse, storehouse demand, deposit, sight deposit, notice deposit time deposit fixed term deposit, time deposit bank deposit bonded warehouse savings deposit warehouse deposit in escrow, guarantee deposit foreign currency deposit special deposit demand deposit copyright export duty right to strike import duty enrolment fee wharfage admiralty law right of way customs duties copyright, literary property tonnage dues decapitalisation, reduction in net worth or capital decapitalise, reduce net worth or capital decentralisation decentralise discountable discount, rebate, allow overdraft bank overdraft discount, rebate, allowance trade discount bank discount trade discount, factoring factoring discount pending, unearned discount cash discount disposable waste, scrap release seizure

Spanish desembargo desembolsar desembolso desempeñar desempeño desempleado desempleo desempleo estructural desempleo residual desfalcar desfalco desgastar desgaste desgaste por uso desgravable desgravación desgravación fiscal desgravar desinversión desinvertir desmonetización desmonetizar desnacionalización desnacionalizar desocupación desocupado despachante despachante de aduana despachar dividendo ordinario dividendo preferido dividendo provisional dividendo provisorio economía economía abierta economía agrícola economía cerrada economía de costos economía de escala economía de guerra economía de mercado economía dirigida economía doméstica economía estatal economía interna economía libre

English release of seizure outlay, disburse outlay, disbursement perform performance unemployed, jobless unemployment, joblessness structural unemployment residual unemployment embezzle, defalcate embezzlement, defalcation wear, wear out wear, wear and tear wear and tear that can be tax exempted tax exemption, tax rebate tax exemption, tax rebate exempt from taxes, allow for a tax rebate, remove a lien or attachment divestment divest demonetisation demonetise denationalisation denationalise unemployment unemployed, jobless forwarder customs broker, forwarding agent deliver, ship ordinary dividend preferred dividend, preference dividend interim dividend interim dividend economy, economics, saving, economy open economy agricultural economy closed economy cost saving, cost economy economy of scale war economy market economy controlled economy, managed economy domestic economy, home economy state economy internal economy, domestic economy free economy, free market economy

Spanish economía mixta economía nacional economía planificada efectivo mínimo efecto efecto de financiación efecto monetario efectos a cobrar efectos a pagar efectos al portador efectos bancarios efectos comerciales efectos descontables efectos financieros efectos impagados efectos negociables ejercicio comercial ejercicio contable ejercicio económico ejercicio financiero ejercicio fiscal ejercicio impositivo ejercicio profesional embargable embargar embargo embargo fiscal embargo preventivo embarque embotellar emisión emisión de acciones emisión de bonos emisión monetaria emisión pública emisor emitir emitir acciones emolumento empleo solicitado empresa empresa accionista empresa afiliada empresa aseguradora empresa asociada empresa colectiva

English mixed economy national economy planned economy minimum balance effect, document, bill of exchange financial gain or loss monetary gain or loss receivables, bills receivable payables, bills payable bearer paper bank paper commercial, business paper, mercantile paper, trade bills, trade paper negotiable paper, negotiable bills accommodation bills unpaid bills negotiable paper, commercial paper, eligible paper business year accounting year business year, corporate year, economic year financial year tax year, fiscal year tax year, fiscal year practice of a profession attachable, subject to embargo or seizure attach, seize, garnish, embargo attachment, seizure, garnishment, embargo tax lien lien boarding, shipping, lading, forwarding, shipment bottle issuance, issue, flotation stock issue, share issue bond issue monetary issue public issue issuer issue issue stock, issue shares emolument, fee job wanted enterprise, company, firm, business, corporation corporate shareholder affiliated company insurance underwriter, underwriter associated company, related company general partnership

Spanish empresa comercial empresa constructora empresa controlada empresa controlante empresa en marcha empresa estatal empresa explotadora encuesta de mercado encuestador encuestar endeudamiento endeudar endosable endosante endosante de favor endosar endosatario estado de resultados estado de resultados operativos estado financiero estado proforma estados contables estafa estafar estampilla estampilla fiscal estampillado estampillar estancia estándar estandarización estandarizar estimar estipendio estrategia estrategia comercial estrategia de inversión estratégico falta de caja faltante faltante de caja fecha de pago fecha de registro fecha de vencimiento fecha de vigencia fecha en blanco feria industrial

English business enterprise building company controlled company parent company, controlling company going concern state company, government company operating company market survey, field survey surveyor, pollster survey, poll indebtedness contract a debt, go into debt, get (someone) into debt endorsable endorser accommodation party endorse endorsee profit and loss statement, income statement operating statement, operational statement financial statement pro forma statement accounts, accounting statements defraudation, fraud embezzle, defraud stamp, postage stamp revenue stamp stamp duty stamp ranch, cattle ranch, farm, large land property standard standardisation standardise estimate stipend strategy marketing strategy investment strategy, portfolio strategy strategic, strategical cash shortage shortage cash shortage payment date date of record expiration date, due date, maturity date effective date, validity date open date, blank date industrial fair

Spanish feriado feriado bancario feriado nacional ferrocarril fiabilidad fiable fiador fianza fianza de caución fianza de depósito fianza de indemnización fiar fideicomisario fideicomiso fideicomiso activo fideicomiso comercial fideicomiso pasivo fidelidad fidelización fidelizar fiduciario final del ejercicio financiación financiación de siembra financiación inicial financiamiento financiar financiero financista finanza finanzas públicas finca firma firma autorizada firma comercial firma conjunta firma en blanco fisco fletador fletamento fletamento por viaje fletar flete flete aéreo flete marítimo

English holiday bank holiday national holiday railway, railroad reliability reliable guarantor, warrantor, surety bond, surety, bail, suretyship, surety bond surety bond depositary bond bond of indemnity sell on credit, sell on account, trust, rely on trustee, beneficiary of a trust trust living trust business trust dry trust, naked trust loyalty, .brand loyalty process by which people are made loyal to a brand, product, etc. make faithful, make someone loyal to a brand, product,etc. fiduciary year's end financing, funding seed capital early stage capital, initial investment financing, funding finance, fund financial financier finance public finance land property signature, firm, company, house authorised signature commercial house, commercial business joint signature, co signature blank signature tax authority charterer, freighter charter voyage charter charter, freight freight, freightage air freight sea freight

Spanish flete por barco flete terrestre flotilla fluctuación fluctuar flujo flujo de caja flujo de capital flujo de costes flujo de divisas flujo de efectivo flujo de fondos flujo de tareas flujo de trabajo flujo financiero flujograma FMI folio folleto fomentar fomento fondo fondo común de inversión fondo de amortización fondo de beneficencia garante garantía garantía absoluta garantía bancaria garantía colateral garantía completa garantía de título garantía escrita garantía general garantía hipotecaria garantía incondicional garantía personal garantía pignoraticia garantía prendaria garantía real garantizado garantizar gastar gasto gasto acumulado gasto amortizable

English water freight land freight fleet fluctuation fluctuate flow cash flow capital flow cost flow currency flow cash flow fund flow, cash flow work flow work flow financial flow flowchart International Monetary Fund folio brochure, prospectus promote promotion fund mutual fund, trust fund, investment fund depreciation fund, sinking fund, redemption fund welfare fund, endowment fund, benevolent fund guarantor, warrantor guarantee, guaranty, warranty, collateral, security unconditional guarantee, absolute guarantee bank guarantee collateral guarantee, collateral security, collateral assurance absolute guarantee warranty of title written warranty, affirmative warranty, express warranty general guarantee, general covenant mortgage absolute guarantee personal guarantee pledge pledge real guarantee, real estate collateral guaranteed, secured guarantee, warrant spend, wear out expense, expenditure, spending, charge, overhead accrued expense deferred expense

Spanish gasto anticipado gasto bancario gasto comercial gasto comunitario gasto constante gasto consular gasto corriente gasto de administración gasto de almacenaje gasto de carga gasto de constitución gasto de desarrollo gasto de embarque gasto de explotación gasto de fábrica grapar gratificación gravable gravamen gravamen bancario gravamen general gravamen proporcional gravar guerra de precios guía guía aérea guiar horario flexible horario laboral hotel huelga huelga autorizada huelga de brazos caídos improductivo impuesto impuesto a cuenta impuesto a la herencia impuesto a la producción impuesto a la propiedad impuesto a la renta impuesto a la renta de las personas físicas impuesto a la renta personal impuesto a la transmisión gratuita de bienes impuesto a las actividades económicas

English prepaid expense bank charge, bank expense commercial expense, business expense community expense, community charge constant expense consular charge current expense, running expense administration expense storage cost loading charge formation expense, incorporation expense development expense shipping expense operating expense, running cost, working expense factory overhead, factory expense staple bonus, bonus payment taxable tax, levy, lien, encumbrance banker's lien general lien proportional tax tax, levy, encumber price war guide, directory, waybill, air waybill, bill of lading air waybill guide flexible timetable, flexitime working hours hotel strike, stoppage, walkout legal strike stay in strike, sit down strike unproductive, non productive, barren tax, taxation, tribute, excise, duty, imposition interim tax payment (UK), estimated tax payment (US) inheritance tax production tax property tax, estate tax income tax personal income tax private income tax gift tax tax on business activities, tax on gainful activities

Spanish impuesto a las actividades empresariales impuesto a las donaciones impuesto a las ganancias impuesto a las ganancias eventuales impuesto a las ganancias inesperadas impuesto a las sociedades impuesto a las transferencias impuesto a las transmisiones índice de desocupación índice de endeudamiento índice de inflación índice de liquidez índice de liquidez ácida índice de ocupación índice de precios índice de precios al consumidor índice de precios mayoristas índice de precios minoristas índice de producción índice de rentabilidad índice de rotación ingresos acumulados ingresos anticipados ingresos brutos ingresos de explotación ingresos de operación ingresos declarados ingresos del trabajo ingresos devengados ingresos diferidos ingresos fijos ingresos financieros ingresos futuros ingresos imponibles ingresos marginales ingresos netos ingresos operativos ingresos percibidos ingresos por ventas ingresos pro indiviso ingresos testamentarios interés neto interés nominal interés pagado interés percibido

English tax on business activities gift tax income tax, profits tax windfall tax windfall tax corporation tax, corporate tax, company tax transfer tax transfer tax unemployment rate borrowing ratio, gearing ratio, leverage ratio rate of inflation liquidity ratio acid test ratio, quick ratio employment rate, utilisation index price index consumer price index, retail price index wholesale price index retail price index rate of output, rate of production profitability ratio turnover ratio, rate of turnover accrued income accrued income gross income trading income, operating income, revenue operating income, trading income, revenue declared income, reported income earned income earned income, accrued income unearned income, accrued income fixed income financial income unearned revenue, future income, unrealised income taxable income marginal revenue net income, disposable income operating income, revenue earned income sales revenue, revenue, sales income, trading income community income estate income net interest nominal interest interest paid interest received

Spanish interés por mora línea naviera lineal lingote lingotes liquidación liquidación de cuentas liquidación de existencias liquidación de impuestos liquidación final liquidador liquidar liquidez liquidez ácida liquidez corriente líquido lista lista de cobros máquina herramienta máquina rotuladora marca comercial marca de fábrica marca registrada marcador margen margen bruto margen de beneficio margen de comercialización margen de ganancia margen de seguridad margen de utilidad margen de venta margen..comercial marginal moneda constante moneda controlada moneda convertible moneda corriente moneda de cuenta moneda de curso legal moneda de oro moneda extranjera moneda falsa moneda fiduciaria moneda firme moneda fraccionaria

English delinquency interest shipping line linear, straight line ingot bullion liquidation, dissolution, windup, winding up, bargain sale settlement of accounts, adjustment of accounts sale, clearance sale tax return final settlement adjuster, receiver, trustee, liquidator liquidate, dissolve, sell off, sell out, clear, adjust, settle, pay liquidity acid liquidity current liquidity liquid list list of collections machine tool addressing machine trademark trademark, factory trademark registered trademark, trademark, brand name marker margin, spread, mark up gross margin profit margin, mark up marketing margin, sales mark up profit margin, mark up margin of safety profit margin sales mark up, sales profit sales..mark up marginal constant money managed currency convertible currency, redeemable currency circulating medium, current money, currency money of account legal tender gold coin foreign currency fake money, false money, counterfeit money fiduciary money hard currency, strong currency fractional currency

Spanish moneda fuerte moneda imaginaria moneda inconvertible monetario monopólico obligación pendiente obligación primaria obligación quirografaria obligación real obligación solidaria obligación tributaria obligatorio obra obra de arte obra de beneficencia obra en construcción obra en curso obra pública obra social obra social privada oligopsonio oneroso ONG OPA opción opción de compra orden orden bancaria orden de compra orden de entrega orden de fabricación orden de liberación orden de pago orden de trabajo orden del día orden pendiente ordenanza ordenar ordinal ordinario organigrama organismo oro de ley oro en barras oro en polvo oro fino

English strong currency, hard currency money of account non convertible currency, irredeemable currency monetary monopolistic outstanding liability, outstanding debt primary liability unsecured liability real obligation joint and several debt, joint & several liability or obligation tax obligation tax liability obligatory, binding, compulsory work, works work of art welfare work construction works work in progress public work social works, public welfare, social security, welfare, social welfare private medical insurance oligopsony onerous NGO, ,non government organization public purchasing offer, takeover bid option call option, call, purchase option order bank order, banker's order purchase order, buying order, indent delivery order manufacturing order release order payment order, warrant work order order of the day, agenda back order, pending order regulation, statute order ordinal regular, ordinary, common organisation chart organisation, agency, body, entity, institution standard gold bullion gold dust gold dust

Spanish pagadero a la orden pagadero a la vista pagadero al portador pagado pagador pagar pagaré con resguardo pagaré de favor pagaré hipotecario pagaré quirografario pagaré sin garantía participación en los dividendos participación mayoritaria participación minoritaria participar particular partida partida capitalizable partida doble partida monetaria período de carencia perito contable precio alzado precio base precio congelado precio controlado precio corriente precio de apertura precio de cierre precio de compra precio de contado precio de recuperación precio de rescate precio de reventa precio de venta precio del dinero precio en tierra precio fijo precio real tabla de amortización tarifa por día tasa activa tasa activa mínima tasa ajustada tasa de crecimiento tasa de depreciación

English payable to order due on sight, due on demand, payable on demand payable to bearer paid payer, pay clerk, paymaster, teller pay, settle collateral note accommodation paper mortgage note unsecured note unsecured note profit sharing, wage dividend majority interest minority interest participate, share private, particular consignment, lot, entry, item capitalisation unit double entry monetary item waiting period expert accountant lump sum price, flat rate base price frozen price controlled price standard price, going price, current price opening price closing price purchase price, buying price cash price, spot price call price, redemption price redemption price, call price resale price selling price, going price cost of money landed price set price, fixed price effective price, real price depreciation schedule, amortisation schedule, payment schedule day rate lending rate minimum lending rate adjusted rate growth rate depreciation rate, rate of depreciation

Spanish tasa de descuento tenedor mayoritario tenencia legítima tenencia conjunta tipo de interés fijo tipo de interés financiero tipo de interés regulado tipo de interés variable tipo de interés a 24 horas tipo de interés a corto plazo titular titularidad título título a fecha título a plazo título al portador título amortizable título valor toma de decisiones toma de ganancias toma de inventario toma de posesión toma de riesgos tomador tomador de crédito tomar tomar inventario tomar posesión tonelada bruta tonelada corta transportador transportador de cadena transportador de cinta transportador de rodillos transportar transporte transporte directo transporte multimodal transporte fluvial tributable tributación tributante tributar tributario utilidad bruta

English discount rate majority holder legal possession joint tenancy, joint possession fixed rate financial rate regulated rate floating rate overnight rate short term rate, call rate lawful holder of a position, title or office ownership, possession security, diploma, deed, title dated security dated security bearer security, unregistered security redeemable security security decision making, decision taking profit taking stocktaking, inventory taking assumption of office or position risk taking taker, drawee, beneficiary, buyer borrower take control inventories, carry out physical control of inventories take possession or office gross ton short ton transporter, carrier, conveyor chain conveyor conveyor belt, belt conveyor roller conveyor transport, haul, carry, carry forward, carry over transport, transportation, cartage, carriage, transport, means of transport through transportation multimodal transportation river transport subject to taxation payment of taxes, taxation taxpayer pay taxes fiscal, pertaining to taxation gross margin, gross profit

Spanish utilidad capitalizada utilidad de inversiones utilidad de operaciones utilidad decreciente utilidad financiera utilidad gravable utilidad líquida utilidad marginal utilidad neta valor al vencimiento valor añadido valor bruto valor bursátil valor intangible valor legal valor líquido valor mobiliario valor negociable valor neto valor nominal valor residual valor tangible valor timbrado valor unitario valoración valoración catastral valoración de daños valuable valuación valuación catastral valuación contable venta consumada venta cruzada venta de derecho pleno venta de saldos venta directa venta en consignación venta en cuenta venta en cuotas vista de aduana viviendas de protección oficial yacimiento yacimiento de petróleo yen

English capitalised profit capital gain operating profit diminishing returns financial profit taxable profit net profit marginal profit net profit maturity value value added, added value gross value security intangible value legal value liquid value, net value security negotiable paper, negotiable security, marketable security net value nominal value, face value scrap value, residual value, junk value, written down value tangible value, physical value stamped paper unit value valuation, estimation, appraisal, assessment, appreciation assessed valuation adjustment of claims, evaluation of damages appraisable, rateable, that can be valued appraisal, valuation, assessment tax assessment accounting valuation executed sale cross sale absolute sale clearance sale, remnant sale direct sale, private sale consignment sale sale on account, charge sale instalment sale customs inspector public housing deposit oil field yen

Spanish zona fiscal zona franca zona industrial zona tributaria

English tax district tax free zone, free zone, foreign trade zone industrial area, industrial zone tax district