Diccionario Español-Ingles

DICCIONARIO
DE TERMINOS CONTABLES Y COMERCIALES

ESPAÑOL – INGLES

INDICE

LETRA PAGINA

A 2
B 18
C 24
D 53
E 68
F 80
G 86
H 92
I 94
J 106
K 108
L 109
LL 114
M 115
N 124
O 127
P 130R 149
S 160
T 170
U 177
V 181
Y 187

A

A cuenta On account
A la par At par
A prorrata Pro rata
Abandono (activos fijos) Abandonment
Abastecimiento Supply
Abogado Attorney; lawyer
--- consultor Legal counsel
Abonar To pay; (Esp.) to credit
Abono Payment; (Esp.) credit
Abrir los libros To open the books
Abrir unacuenta To open an account
Abrogación (Jur.) Abrogation; repeal; revocation
Absorción de más Overabsorption
Absorción de menos Underabsorption
Abstención de opinión Disclaimer of opinion
Abuso de confianza (Jur.) Breach of trust
Acarreo Freight; transportation; haulage
Acceder To Access (Inf.)
Accesión Accession (Jur.)
Acceso Access (Inf.)
--- al azar Random access (Inf.)
--- directo Directaccess (Inf.)
--- en serie Serial access (Inf.)
--- secuencial Sequential access (Inf.)
---, tiempo de Access time (Inf.)
Accidente de trabajo Industrial accident
Acción Share (capital stock); sotck; (Jur.) lawsuit
---es acumulativas Cumulative stock
--- al portador Bearer (capital) stock; bearer shares
--- amortizables Redeemable shares; callable shares
--- amortizadas Amortized shares;redeemed shares
--- autorizadas Authorized capital stock
---, certificado de Capital stock certificate; share certificate
--- comunes Common (capital) stock; ordinary shares;
common shares
--- comunes con derecho a voto Voting common stock
--- con derecho a voto Voting stock
--- con valor nominal Par value (capital ) stock
--- de capital Capital sotck
--- de fundador Founders’shares; founders’ capital stock
--- de trabajo Shares assigned to workers as profit sharing
--- de voto ilimitado Unlimited vote stock; (Méx.) common sotck
--- de voto limitado Limited vote sotck; (Méx.) preferred sotck
--- desertas (Méx.) Shares in default of payment
--- donadas Donated (capital) stock
--- emitidas Issued sotck; issued shares
-- en cartera (Arg. y Esp.) Treasury stock--- en circulación Outstanding shares
--- endosables Endorsable stock
--- liberadas Paid-in shares
--- nominativas Nominative shares; nominal shares;
registered shares
--- ordinarias Common (capital) sotck
--- preferentes Preferred (capital ) stock; preferred shares
--- preferidas Preferred (capital) stock, preferred shares
--- preferidas con dividendo acumulativo Cumulativepreferred shares
--- preferidas con participación adicional
a un dividendo fijo Participating capital sotck
--- preferidas convertibles Convertible preferred sotck
--- readquiridas Reacquired stock
--- rescatadas (Arg.) Treasury stock
--- sin valor nominal No-par-value capital stock
--- suscritas Subscribed capital stock
Accionista Stockholder; shareholder
--- registrado Stockholder ofrecord
Aceleración, principio de Acceleration principle
Aceptación Acceptance
--- bancaria Bank (er’s) acceptance
--- comercial Trade acceptance
Acido, prueba del Acid test
Aclarar To clear; to clarify
Acrecencia (Jur.) Accession; accretion
Acrecentamiento Accretion
Acreditar To credit
Acreedor Creditor
--- hipotecario Mortgagee
--- preferente Preferred creditor
---es diversos Sundrycreditors
---es varios Sundry creditors
Acta Minutes
---s, libro de Minute book
Activación (Arg. y Esp.) Capitalization
Activar (Arg. y Esp.) To capitalize
Actividad de negocios Business activity
Activo Asset(s); resource
--- agotable Depletable assets; wasting assets
--- amortizable Amortizable assets; (Esp.) depreciable or
amortizable assets
--- circulante Current assets;...