Page 542 - diccionario

540 540 TÉRMINOS DE NEGOCIOS
psicología industrial/ industrial psychology:
a branch of applied paychology concerned
with the behavior and motivation of
workers.
puesto, trabajo/ job: a specific group of tasks
described as a working unit.
punto de equilibrio/break even point: the
level of activity of a firm when profits are
cero. It is reached when total income equals
total expenses.
razones financieras/ financial ratios: the
existing relation between the diferent
items disclosed in the financial statements.
These are used to measure and evaluate
the economic condition and the operating
efficiency of a firm.
rebaja/ markdown: a reduction in the sale
price originally established.
reclamación, demanda de indemnización
por siniestro/claim: claim for payment,
reimbursement or damages as stipulated in
a contract or by the law.
recuperación/bounceback: a rapid recovery,
especially after a period of economic
depression.
recursos humanos/ manpower: all the
employees of an organization from the top
executives down.
reducción/downsizing: reduction of the labor
force of a firm.
reembolso de derechos arancelarios/
drawback: reimbursement of a custom duty
when the imported goods are exported
again.
rendimiento nominal/ nominal yield: the
established rate of return of a financial
instrument calculated on the basis of it
nominal or par value.
rendimientos decrecientes/diminishing
returns: a situation occurring when the
successive application of one or more
factors of production (i.e. land, capital)
to the remaining factor, an additional
application of the former produces a lower
increase in production than the one created
by the prior application.
renglón de rentabilidad/bottom line: the
amount in the income statement reflecting
the profitability of the firm.
rentabilidad esperada/ expected yield: the
expected return over the total investment,
frequently expressed as an annual
percentage.
rentabilidad/earning potential: the capacity
of a firm to generate positive net cash flows
from the operations it carries out.
reservas intenacionales/ international
reserves: a means of payment generally
accepted to liquidate balances between
countries ( i.e. gold, dollars, pounds, special
drawing rights, etc.)
responsabilidad limitada/ limited liability:
legal exemption for shareholders in
relation to their responsibility with financial
obligations of the company when they
are higher than the amount invetested by
them.
responsabilidad plena/ full liability:
responsibilities not shared with anyone else.
rompimiento de contrato/breach of contract:
breaching a contractual responsibility by
one of the parties.
rotación de capital/capital turnover:
the velocity in which the assets of an
organization turn into cash.
salario mínimo/ minimum wage: the lowest
payment rate allowed by a union contract
or the laws of a government for a specific
task.
Sistema de la Reserva Federal/ Federal
Reserve System: name of the central
banking system of the United States.
sobregiro bancario/ bank overdraft: the
amount of money a client owes to the bank
in his checking account.
sobreprecio/ markup: an increase in pesos or
in percentage terms between the cost and
the sales price.
subproducto/by-product: secondary
product obtained during the process of
manufacturing.
subsidios a las exportaciones/ export
subsidies: payments made by a
government to exporting firms to stimulate
them to compete in foreign markets.
sucursal/branch: office belonging to a higher
operational unit.
tasa de cambio/ exchange rate: the price of
one currency in relation to another one.
tasa de crecimiento económico/ economic
growth rate: the percentage rate of growth
of the total annual production; increase en
the real per capita income.
tasa de descuento/discount rate: the
interest rate charged by a central bank to
the financial sector; interest rate used to
evaluate expenses comparing the relative
value of benefits or returns in the present
with those obtained afterwards.
tasa de interés/ interest rate: the relation
of the payment with the use of financial
capital with the amount borrowed.
tasa interna de retorno/ internal rate of
return: an interest rate that if payed on the
costs of a project, it will guarantee that
these would equal the benefits.
tenedor de libros/bookkeper: a person
who records the accounting entries in the
general ledger of a business.
teoría de la negociación/ bargain theory:
a concept according to which salaries are
determined by negotiating on the basis of
supply and demand of the work force and
the negotiating abilities of the employees
and the employer
tienda por departamentos/department
store: a detail store selling merchandise by
category, mainly household products.
tormenta de ideas/brainstorming: a process
to generate activity and useful concepts
through group discussions.
transacciones de financiación/ financing
transactions: movements of currency, gold
and its equivalents, used to solve a deficit
in the balance of payments.