Cuadro costos predeterminados

Páginas: 46 (11368 palabras) Publicado: 7 de junio de 2010
GLOSARIO DE TÉRMINOS FINANCIEROS Y CONTABLES EN INGLES
1. At the same time: a term used to indicate that a financial instrument is sold at face value.
2. Joint Action: Title value that represents the economic rights of an investor in a corporation through the capital. Each common share grants equal rights to all holders.
3. Shares Outstanding: Shares subscribed and paid that are heldby investors.
4. Preferred stock: Title equity with priority over common stock in connection with the payment of dividends. The dividend rate for action focuses on the time of issuance, and may be fixed or variable.
5. Bank acceptance: Order written and accepted by a bank to pay a specific amount at a future date.
6. Current assets: Joint accounts within a company's assets that anticipatetheir conversion into cash within a period of less than one year. They generally consist of cash and banks, receivables, inventories, etc..
7. Fixed assets: Assets that are typically standing necessary to carry out the ordinary course of business. They generally consist of machinery, equipment, buildings, land, etc.
8. Financial assets: Assets that generate financial returns.
9. Intangibleassets: intangible asset, such as patents.
10. Liquid Assets: Assets easily converted to cash.
11. Ad Values: Rates of duty set as a percentage of the invoice value of the goods.
12. Repayment: partial or total payment of principal of a loan.
13. Amortization linear depreciation method in which each period is deducted a fixed amount of the obligation.
14. Regression Analysis: Statisticalmethod for estimating the behavior of a variable based on the history of other variables.
15. Sensitivity analysis: Simulations of scenarios by which seeks to observe changes in the model results, obtained based on variations of the main variables.
16. Antidumping: Legal action to protect domestic markets from unfair competition from abroad, from the use of prices that do not cover productioncosts.
17. Annuity: Cash Flow scheduled and same amount for a certain number of periods.
18. Financial Leverage: total debt ratio to total assets. Proportion of total assets has been financed by borrowing.
19. Operating Leverage: The extent to which fixed costs are incurred in operating a business. The breakeven analysis is used to estimate the extent to which operating leverage is used.
20.Currency appreciation: downward movement of the exchange rate expressed as amount of domestic currency per unit of foreign currency. Also known as foreign exchange revaluation.
21. Fee: Fee tax on the import or export of goods and services.
22. Arbitration: A process by which you can profit from very short-term coexistence of different prices for the same product, in the same or in differentmarkets.

23. Leasing: a mechanism of financing for the acquisition of fixed assets through a lease-purchase. It provides for payment of installments that can produce significant tax incentives to finance the purchase of goods by means of debt.
24. Operating leases: rental property where the contract does not stipulate clauses purchase option at the end of the lease. Exieste No purchaseintention of a good but temporary use.
25. Cheaper. Reduce the price of one thing: competition lowers prices.
26. Abbreviation. Subset of characters in a word or phrase used to express it compactly.
27. Pay. Proof. Cuentascorrientes Anchoring the items that correspond to Haber. Pay what is owed.
28. Fertilizer. Annotation Haber recorded in an account.
29. Acceso.Facultad from doing any type ofaction given to an officer as part of the performance of their duties.
30. Uniform accessories. They are: ID badge, scarf, tie, belt, purse, briefcase and hat.
31. Different uniform accessories. Accessories that are part of the uniform, but exhibit differences according to sex, occupational category, etc..
32. Neutral uniform accessories. Are those accessories that do not differ according...
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