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Chapter 4
Pages 119-121 Exito Comercial
116
Language - Spanish
Undergraduate 2
02/23/2010
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Term
abonar
 Definition
to pay
Term
a corto (largo, medio) plazo
 Definition
in the short (long, mid-) term
Term
acreedor/a
 Definition
creditor
Term
activo
 Definition
assets
Term
ahorrar
 Definition
to save
Term
ahorro-depósito
 Definition
savings deposit
Term
ahorros
 Definition
savings
Term
al contado
 Definition
cash
Term
a plazo figo
 Definition
fixed term
Term
arriendo
 Definition
rent, lease
Term
asentar (ie)
 Definition
to note, enter
Term
asesoramiento
 Definition
advice, consultation
Term
asiento
 Definition
entry
Term
auditoría
 Definition
auditorship, auditing
Term
balance de comprobación (m)
 Definition
trial balance
Term
balance general
 Definition
balance sheet
Term
banquero
 Definition
banker
Term
billón
 Definition
trillion in U.S. system
Term
caja
 Definition
cash register
Term
caja de ahorros
 Definition
savings bank
Term
caja de seguridad
 Definition
safety deposit box
Term
cajero
 Definition
cashier
Term
cancelar
 Definition
to payoff, settle
Term
capital pagado
 Definition
owner's equity
Term
capial social (m)
 Definition
capital stock
Term
cheque (m)
 Definition
check
Term
cheque al porador (m)
 Definition
check to the bearer, check for cash
Term
cheque bancario
 Definition
bank check
Term
cheque de administracion
 Definition
cashier's check
Term
cheque en descubierto, sin fondos
 Definition
overdrawn check/ insufficient funds
Term
cheque nominative
 Definition
check to a designated payee
Term
cobrar
 Definition
to cash, charge
Term
conjunto
 Definition
joint (account) adj.
Term
contable (m/f/adj)
 Definition
accountant, accounting
Term
contable fiscal
 Definition
government accountant
Term
contable público titulado
 Definition
certified public accountant
Term
contador (m/f/adj)
 Definition
accountant accounting
Term
contador fiscal
 Definition
government accountant
Term
contador público titulado
 Definition
certified public accountant
Term
contaduría
 Definition
accounting
Term
costo de ventas
 Definition
cost of goods sold
Term
cuenta
 Definition
account
Term
cuenta conjunta
 Definition
joint account
Term
cuenta moncomunada
 Definition
joint account
Term
cuenta por cobrar
 Definition
account receivable
Term
cuenta por pagar
 Definition
account payable
Term
custodiar
 Definition
to keep, hold, take care of
Term
debe (m)
 Definition
debt
Term
débito
 Definition
debit
Term
depositante
 Definition
(m/f) depositor
Term
depósito
 Definition
deposit
Term
depósito a la demanda
 Definition
demand deposit
Term
depósito a plazo fijo
 Definition
time deposit
Term
devengar
 Definition
to yield, earn interest
Term
devolución
 Definition
refund, repayment
Term
diario
 Definition
book of original entry, general journal
Term
efectivo
 Definition
cash
Term
ejercicio
 Definition
accounting period, fiscal year
Term
enchufe (m)
 Definition
"pull", influence
Term
endosante
 Definition
(m/f) endorser
Term
endosar
 Definition
to endorse
Term
endosatario
 Definition
endorsee
Term
enterarse de
 Definition
to find out
Term
equipo de almacén
 Definition
plant equipment
Term
estado
 Definition
statement
Term
estado contable
 Definition
accounting statement
Term
estado de flujo de caja
 Definition
cash flow statement
Term
estado de ganancias retenidas
 Definition
statement of retained earnings
Term
estado de ganancias y perdidas
 Definition
profit and loss statement
Term
estado financiero
 Definition
financial statement
Term
factura
 Definition
invoice
Term
flujo de caja
 Definition
cash flow
Term
flujo de efectivo
 Definition
cash flow
Term
formulario
 Definition
(printed) form
Term
ganancias retenidas
 Definition
retained earnings
Term
gastos
 Definition
costs, expenses
Term
girado
 Definition
drawee
Term
girador/a
 Definition
drawer of check or draft
Term
girar
 Definition
to draw, issue
Term
haber (m)
 Definition
credit, assets
Term
hacer constar
 Definition
to point out, indicate
Term
importe (m)
 Definition
amount, price, cost
Term
ingreso
 Definition
receipt, revenue, income
Term
letras por pagar
 Definition
bills (of exchange) payable
Term
librado
 Definition
drawee
Term
librador/a
 Definition
drawer
Term
librar
 Definition
to draw or issue
Term
libro mayor
 Definition
ledger
Term
mancomunado
 Definition
joint
Term
obligaciones
 Definition
liabilities
Term
otorgar
 Definition
to give, grant
Term
pagaré (m)
 Definition
promisory note (I.O.U.)
Term
pase (m)
 Definition
entry (ledger)
Term
pasivo
 Definition
liabilities
Term
pasivo circulante
 Definition
current liabilities
Term
pasivo fijo
 Definition
fixed liabilities
Term
patrimonio
 Definition
wealth, estate capital, net worth
Term
pedir prestado
 Definition
to borrow
Term
portador
 Definition
one who bears or carries
Term
prestamista (m/f)
 Definition
lender
Term
préstamo comercial
 Definition
commercial loan
Term
prestatario
 Definition
borrower
Term
presupuesto
 Definition
budget
Term
recaudo
 Definition
collection
Term
recibo
 Definition
receipt
Term
rentabilidad
 Definition
profitability
Term
retirar
 Definition
to withdraw
Term
saldo
 Definition
balance of an account
Term
saldo acreedor
 Definition
credit balance
Term
saldo deudor
 Definition
debit balance
Term
saldo de utilidad neta
 Definition
net profit
Term
so pena de
 Definition
under penalty of
Term
tenedor/a
 Definition
holder, bearer
Term
tipo
 Definition
rate (of interest, exchange)
Term
tomar prestado
 Definition
to borrow
Term
viáticos
 Definition
travel allowance, expenses
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