Accounts payable: US expression for the term creditors in the UK. The American name for the entry on a balance sheet that shows how much money a business owes its suppliers for purchases made on credit.
Cuentas a pagar.
Accounting principles: principios contables.
Accounts receivable: US expression forthe term debtors in UK.
Cuentas a cobrar.
Accrued expenses: Gastos devengados.
Acid test: The name sometimes given to the ratio of some of a business’s liquid assets to some of its short-term debts. It is also called the quick ratio.
Advertisement: advert, ad
Afford: When you have enough money to buy something.
Affordability: asequibleen cuanto a precio (adv)
Affordable: asequible (adj)
E.g. To allocate resources.
Allowances: US expression for provisions i.e. charged against profit in anticipation of reductions in value.
All time low: Record low.
Annual General Meeting: A formal gathering of the members, shareholdersand directors of a company held by law once each year.
Annual Report: The official document sent to a company’s shareholders telling them about the firm’s activities in the previous year. Report detailing a company’s activities in the past financial year.
Annuity system: depreciación calculada por el método de anualidades.
Anti-trust: The set of laws, particularly in the USA, which help tomaintain competition and suppress monopolies.
Arrears: Money which is owed and should have been paid.
Atrasos en el pago.
Asset: Generally, something owned that has a future economic benefit.
Audit: Periodic examination of financial records.
Autarchy: Policy of economic self-sufficiency, i.e. of actively discouraging imports.
Baddebts: Money which a company has lent or trade credit it has advanced, which it will not get bad.
Deudas incobrables; fallidos.
Balance: The amount of money you have in your bank account.
Balance of payments: A tabulation of debit and credit transactions of a country with foreign countries.
Balance sheet (B/S): A company’s Balance Sheet gives a “snapshot picture” (instantánea) ofits assets and liabilities at the end of a particular period, usually the 12 month period of its financial year.
Balance de situación.
Bankruptcy: Insolvency. This occurs when a firm’s liabilities, excluding equity capital, exceed its total assets.
Bank statement or account statement: Summary of all the financial transactions occurring over a given period of time on a deposit account,a credit card or any other type of account offered by a financial institution. It includes information about debits and credits.
Extracto estado de cuenta.
Barter: Direct exchange of goods and services without the use of money.
Bear: A person who speculates for a fall in prices on the Stock Exchange.
Especulador a la baja
Bear market: Falling stock market. Aperiod during which stock market prices are falling.
Below the line: A term to describe “extraordinary” items placed alter the net profit total in a profit and loss account, which perhaps make the profit appear higher than it really is.
No incluido en la determinacióndel resultado del ejercicio.
Benchmarking: The defining of a basic desirable standard for a product against which future production can be measured.
Punto the referencia.
Bill of lading: A document giving details of goods shipped, the ship on which the goods are consigned and the name of the consignor and consignee....