Page 539 - diccionario

fecha efectiva/ effective date: the date in
which an agreement or contract becomes
effective; starting date.
fecha límite/deadline: the day or any other
period of time in which something is due.
ficha azul/blue chip: a term used in the
securities market to describe a corporation
with good dividends, solid management
and good growth potential.
finanzas/ finance: the theory and practice
of credit, banking, investment and
speculation.
finiquitar/ extinguish: to cancel, liquidate,
or conclude, for instance, a debt or an
obligation.
flujo de caja/cash flow: net income reported
by a firm.
Fondo Monetario Internacional/
International Monetary Fund: an
organization created to maintain the
monetary stability of its memeber countries
and the excahnge orderly terms after
Second World War. The Fund started in
1947. Member countries can apply for
foreign exchange loans of the fund under
specific conditions.
formación de negocios netos/ net business
formation: an index to measure the number
of new established businesses each month.
It is obtained from the companies receiving
their certificate of incorporation. It is used
as the main indicator of the health of a
country and its economy.
formalizar/ execute: to complete or make
effective through signature, seal and
delivery.
franquicia/ franchise: a privilege given to
a trader to distribute the product of a
manufacturer.
fraude/ fraud: distortion of the truth with the
purpose to deceive another person.
fuerza de trabajo/ labor force: the population
over 14 years old with a job, looking for a
job or absent from work.
fuga de capitales/ flight of capital: the
movement of capital which has normally
been converted into a realizable asset to
avoid losses or increase gains.
fusión horizontal/ horizontal merger: when
two or more companies merge producing
the same goods and services.
fusión/ merger: the combination of two or
more entities through the direct acquisition
by one of them of the net assets from the
other without creating a new entity as
compared with a consolidation.
ganancia o pérdida de capital/capital gain or
loss: resulting from the sale of a fixed asset
above or below its cost or estimated value.
ganancias brutas/ gross earnings: the total
income of a business reflected in the
income statement.
ganga, trato/ bargain: a good deal, to reach
an agreement on the price of a product.
garantía colateral/collateral: a guarantee, i.e.
a house, and automobile, jewelry etc. given
to the creditor to guarantee the payment of
the debtor.
garantía/ guarantee: a written statement to
assure that something corresponds to the
quantity, quality, content or established
benefit and that will be received as it was
announced.
gastos de fabricación/ factory expense:
general manufacturing expenses.
gerente/ manager: the person responsible
to control and direct personnel and
implement the administrative functions in
an organization.
habilidad manual/ manual skill: the capacity
to use hands in an efficient manner to use
tools and operate machinery.
hipoteca/ mortgage: a property given as
collateral to guarantee the payment of a
debt.
impedimento, gravamen/ encumbrance:
something that restrains; the amount to be
paid by ordered products, and that has to
be done before their reception.
importancia relativa/ materiality: the
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concept by which accounting should reflect
only the sufficiently relevant facts as to
have an influence in the person responsible
for making decisions.
impuesto al consumo/ excise tax: tax
imposed by a government to the
manufacturing, sale or consumption of
basic products.
impuesto sobre la renta de sociedades
anónimas/corporate income tax: a tax on
corporate net income.
impuestos indirectos/ indirect taxes: taxes
imposed on merchandises which can be
transferred to individuals.
incumplimento/default: unfulfillment of what
the law requires or the unfulfillment of an
obligation previously determined.
incumplimiento/ nonperformance: of a
contracting party in relation to the delivery
of goods or services provision as a result of
an agreement.
indicadores económicos/ economic
indicators: economic data used in the
analysis and forecast of economic cycles.
Indice de Precios al Consumidor (IPC)/
Consumer Price Index (CPI): the cost of
living as measured by a governmentgal
statistics office.
industria clave/ key industry: an industry that
considering its charactereistics is considered
essential for the economy of a country.
inflación/ inflation: an increase in the
price level, provoking a reduction in the
purchasing power of the currency.
informe anual/ annual report: report on the
financial and organizational conditions
prepared by the management of
corporations at least once a year.
ingreso devengado/earned income: income
derived from the goods and services
delivered.
ingreso disponible/disposable income:
personal income less income and
other taxes; the available balance for
consumption or savings.