Page 537 - diccionario

several account: an account in which the
signature of any of the owners is accepted.
cuenta, reclamo, escrito, billete/ bill: (1)
invoice with charges for products or
services. (2) Complaint formally filed before
court. (3) formal report of a court. (4) paper
money.
cuenta/ account: (1) finance: a record of
transactions shown as debits or credits,
measured in money and the actual balance
is shown if there is any. (2) advertising:
the client of an advertising agency placing
advertising material with the media.
cuota inicial/downpayment: partial payment
at the time of the purchase to allow the
client to take the mechandise.
cuotas/dues: monthly contributions paid by
the members of a union to the local board.
curva de aprendizaje/ learning curve: it is
a graphic representation of the changes
which have been measured in units of
consecutive practices.
custodia/ escrow: a written instrument or
agreement by which the allocation of funds
by a donor or seller is established with a
third party for the later benefit of the other
party.
debido proceso/due process of law: all the
actions of a court to guarantee the legal
rights of individuals; all legal instruments to
protect such rights.
deflación/deflation: a decrease in the general
price level which produces an increse in the
purchasing power of money.
degradación/downgrading: the downgrading
of an employee from his rank through
the reduction of his functions in the
corporation.
demanda elástica/ elastic demand: demand
modified in relatively high volumes to the
extent that prices rise of decrease.
demanda agregada/aggregate demand: It is
the total expense within the economy. The
total of personal expenses in goods and
services, the investment in business and
government expenses
depreciación acelerada/ accelerated
depreciation: depreciation at a higher
speed than expected to reduce taxes in the
initial periods, resulting in a benfit for the
owner.
depreciación/depreciation: charges against
profits to amortize the cost of an asset
during its expected life.
depresión/ depression: an economic situation
in which the commercial activity diminishes
for a long period, prices go down, the
purchasing power drastically decreases and
unemployment is high.
derechos de aduana/customs: taxes imposed
by a government on import and export
products.
derechos de autor/copyright: exclusive right
protected by federal law to reproduce,
publish and sell the content of literary,
musical or artistic works.
descripción del puesto/ job description: a
written list of all responsibilities, methods,
working conditions and other pertinent
factors which are part of a job position.
descripción falsa/ misrepresentation: to make
a statement, or to afirm something which is
false to lead to false conclusions.
desembolso/disbursement: a real payment of
funds to comply totally or partially with an
obligation.
despachador/dispatcher: the agent
responsible to assign the route and
efficiently deliver the merchandise to its
destination.
despedir, anular la instancia/dismiss: to
dismiss an employee; in commercial law, to
close a case without a trial or decision.
deuda a largo plazo/ long term debt:
liabilities due after more than a year of
having signed an agreement.
deudor/debtor: any one owing money to
someone else.
devaluación/devaluation: a measure taken by
the government to reduce the value of the
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national currency in terms of gold or any
other foreign exchange.
diagrama de procesos de flujo/ flow process
chart: graphic method used to classify and
analyze the activities of an organization.
diario/ journal: in accounting, the registry of
an original entry.
diferídos/deferrals: cash received before
the recognition that an income hs been
generated, or a disbursement before the
recognition that an expense has ocurred.
dinero inactivo/ idle money: available funds
not invested, or inactive bank deposits.
director financiero/chief financial officer: the
person responsible for the profitability and
financial operation of the firm.
director general/chief operating officer: the
person responsible for the manufacturing,
and distribution of the production of the firm.
disolución de una sociedad/dissolution
(corporate): dissolution of a corporation
when its certificate of incorpoartion expires,
by the state, by merger or by decision of its
shareholders.
dividendo/dividend: a portion of the net
profits of a company whose distribution
among shareholders has been authorized
by the board of directors.
divisas/ foreign exchange: monetary
instruments used for international
payments (i.e. cash, checks, transfers, and
other paper money.
división del trabajo/division of labor: to
divide a task in the largest number of
operations without affecting performance.
doble tributación/double taxation: when
the government charges taxes on the net
profits of a company, and again on the
profits distributed as dividends to the
shareholders, who pay taxes on the inome
received as such.
documentos por pagar/bills payable: a term
including all documents payable owed by
the firm to commercial creditors which shall
be cancelled when due.