Page 536 - diccionario

534 534 TÉRMINOS DE NEGOCIOS
Comisión Federal de Comercio/ Federal
Trade Commission: an entity created in
1914 to enforce the antitrust laws.
comisión por préstamo/ loan fee: the charge
made to the borrower in relation to the
loan.
comisión/commission: an amount paid to
an agent, broker or institution to close a
transaction.
compañía controladora/ holding company: a
company which holds the stock of another,
in most cases with the vote control.
compañía/company: an association of
persons with the purpose to conduct a
commercial activity.
competencia/competition: a situation in
which many producers match many
consumers and no one can affect the
market price.
compra/buy: to acquire the property of
something in exchange for a monetary
reward.
comprar la parte de un socio/ buy out: to
acquire all the assets of an organization, to
buy the interest of someone else.
Consejo de Estándares de Contabilida
Financiera/ Financial Accounting Standard
Board: an independent accounting entity
established in the U.S. in 1973 responsible
for the creation of “general accepted
accounting principles”.
consejo/board: permanent committee of high
rank or importance.
consolidación/consolidation: combination of
two or more organizations into one to form
a new entity.
consorcio/consortium: a group of companies
to achieve a combined objective, generally
with the contribution of resources.
constitución de sociedad/ incorporation:
procedure to obtain the state certificate of
incorporation of a company.
consultoría administrativa/ management
consulting: the service provided by
independent and objective professionals of
an organization, charging a fee to provide
recommendations to management on
problems related to the well performance
of the business.
consumo conspicuo/conspicuous
consumption: the buying and use of
products and services with the main
objective to improve the social prestige of
a person rather than satisfying his material
needs.
contabilidad basada en el efectivo/cash-
basis accounting: an accounting system
in which transactions are recorded only
payments are received or made.
contabilidad de costos/cost accounting:
a branch of accountig dealing with the
classification, register, allocation and
elaboration of the actual and expected
costs of a business.
contabilidad/ accounting: an organized
method to record all transactions affecting
the financial conditions of a business or an
organization.
contador público titulado/certified public
accountant (CPA): an accountant certified
by the state to have complied with all
requirements established by such state.
contrabando/contraband: illegal or
prohibited products.
contratar, comprometerse/ engage: to use
or contract some else´s services; to committ
oneself by word or contract.
contrato de exclusividad/ exclusive dealing
contract: an agreement by which a
buyer purchases from only one vendor
restraining himself to by products from the
competition.
contrato de futuros/ futures contract:
a contract by which a seller promises
to deliver a specific amount of foreign
exhange or any other security or goods at
a predetermined price for a future date,
independently of the real market price at
such date.
contrato/contract: an agreement between
two or more persons as established by the
law, through which the parties acquire
rights and obligations.
control de seguimiento/ follow up control:
administrative method to verify that the
assigned work has been carried out in
accordance to the given instructions.
convenio colectivo de trabajo/ labor
agreement: an agreement reached after the
collective bargaining.
convenio de recompra/buy-back agreement:
the estipulation in a sale contract
establishing that the seller will buy back the
property in a specific period of time.
corredores de mercado de dinero/
money market (brokers): all finnancial
organizations handling the purchase, sale
and transfer of cfredits instruments and
short term notes.
costo de capital/cost of capital: the weighted
average cost of the debt and equity of
a company, similar to the rate of return
a company must have to satisfy the
expectations of its owners and creditors.
costo marginal/ marginal cost: the increase in
the total cost of production resulting from
the production of an additional unit.
costo, seguro y flete/cost, insurance and
freight: an estimated price including
handling charges, insurance and freight
until the delivery of the merchandise
usually in the destination port.
costos indirectos/ indirect costs: costs
unrelated to the direct manufacturing of
goods and services, but generally applied
to a productive activity.
crédito para compras a plazos/ installment
credit: a consumer credit system with
regular installments which allows the seller
to recover the product in case of default by
the purchaser.
cuello de botella/bottleneck: anything
affecting the normal flow of activities in an
organization.
cuenta mancomunada y solidaria/ joint and