Page 534 - diccionario

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TÉRMINOS DE NEGOCIOS
A
acciones en préstamo/ loan stock: securities
which have been borrowed by a broker or
some one selling short and delivering the
stock.
acciones ordinarias/common stock:
securities representing a property interest
in a corporation.
aceptabilidad/ acceptability: accepting a
currency as a means of exchange in the
market.
activo fijo/capital assets: a term including all
fixed assets, land, buildings, equipment
and similars.
activo intangible/ intangible assets: an asset
without substance, the most known are the
goodwill and patent rights of a firm.
activo/ asset: any type of property belonging
to a person or business with a market
value. In accounting, these are all the
entries in the balance sheet reflecting
the property or the total resources of an
individual or an organization.
activos de larga vida/ long lived assets:
resources lasting a long time such as land,
buildings, equipment, natural resources
and patents.
activos fijos/ fixed assets: permanent goods
required for the normal operation of a
business, usually not convertible into cash
once they are classified as fixed (i.e. land,
machinery etc.)
activos líquidos/ liquid assets: easily cash
convertible assets.
acuerdo conjunto/joint agreement: an
agreement on the salary and working
conditions signed by employers and union
represntatives within an industry.
acuerdo de voluntades/ mutual assent: an
agreement among all the parties involved
in a contract in relation to a common issue.
Each party has to know the expectations of
the others.
administración/ management: the functions
of planning, coordination, and direction of
the activities of an organization.
Agencia de Rentas Internas/ Internal
Revenue Service: a federal bureau of the
United States authorized by Congress to
administer the rules and regulations of
the Treasury Department, including the
collection of federal income and other
taxes.
agente, corredor/broker: member of a stock
market conducting brokerage activities
buying and selling securities charging a
commission.
agroindustria/ agribusiness: the agricultural
activity as an important force of the
economy.
ahorro doméstico/ household saving: the
disposable household income less the
actual household consumption.
amortizar/ amortize: to pay off a debt in
periodic installments until the total is
cancelled including interests.
análisis costo-beneficio/cost-benefit analysis:
a branch of operational research which
helps in the evaluation of the consequences
that alternative choices might have on a
busines decision.
análisis de mercado/ market analysis: an
aspect of market research covering the size
of the market and the determination of its
characteristics.
análisis financiero/ financial analysis: the use
of specific technics to study the financial
information of a company, control the
funds flow, and provide management with
recommendations.
anualidad/ annuity: a series of equal
payments in equal intervals during a
specific period of time.
anulación del convenio/ nullification of
agreement: to put aside the terms of an
agreement.
apalancamiento financiero/ financial
leverage: the extent to which a company
uses the fixed return stock to finance its
assets.
archivo, registrar/ file: data collection, filing
a document.
asiento/ entry: an information registry into an
account or a ledger.
asignación/ allocation: to destiny funds or
resources to one or more segments of an
organization based on a criterion of benefit
or any other logical measurement of use.
audiencia/ hearing: a process by which an
accused person provides evidence and
testimony before a council representative
on the charges brought against him.
auditoría/ audit: a periodic verification of the
operations carried out by an enterprise, in
accountin it is referred as the inspections of
the company´s books
auge/boom: a period in which businesess
grow as well as the demand for goods and
services.
avaluar/ appraise: to determine the
commercial value of a good.
balance of trade/ balanza comercial: the
difference between the imports and
exports of a country in a determined period
of time.
balanza comercial favorable/ favorable trade
balance: a situation when the total value of
the exports of a country exceeds the total
value of its imports.
balanza de pagos/ balance of payments: a
report listing all the financial transactions of