AListaFinaldoInglsparaNegcios

Portugus Ingls

13salrio Christmasbonus

acurtoprazo shortterm,current

adescoberto atrisk

afavorde infavorof

agranel inbulk

ordem toorder

aoutraparteemumatransao counterparty,otherparty

provadefogo fireproof

provaderoubo theftproof

outstandingreceivable
areceberouapagar
orpayable

atermo forward

aumdeterminadopreo atagivenprice

vista ondemand,atsight

abaixodalinha(dolucro
belowtheline
operacional)

abaixodovalornominal,abaixo
belowpar
dovalorpar

abandono(debens) abandonment

abandonodotrabalho walkout

abatimento rebate,abatement

aberturadecapital goingpublic

openingofpublic
aberturadeinqurito
enquiry

openingofprobate
aberturadeinventrio
proceedings

aberturaeconmica economicopening

abonado accommodated

accommodationmaker,
abonador
accommodationparty
abonar guaranteewarrant

abordagembaseadaem
formdrivenapproach
formulrios

abordagemcomprobatria substantiveapproach

topmanagement
abordagemdadiretoriaexecutiva
approach

abordagemdescendente topdownapproach

abordagemempresarial businessapproach

abordar approach

abrangente comprehensive

abrirumprocesso filingofalawsuit

abrogar abrogate

absentesmo,absentismo absenteeism

absorver absorb

absorveramaior overabsorb

abusodeautoridade abuseofauthority

ao stock(USA),share(UK)

bearerstock(USA),
aoaoportador
bearershare(UK)

bonusstock(USA),
aobonificada
bonusshare(UK)

aocheia cumdividend

aocivil civilaction

aocoletiva classaction

votingstock(USA),
aocomdireitoavoto
votingshare(UK)

aocomdireitosespeciais(EUA) seniorstock(USA)

aocominatria injunction

aocorretiva remedialaction

aodedespejo eviction

aodefruio fruitionshare

aodeprimeiralinha,aode bluechipstock(USA),
primeiraqualidade bluechipshare(UK)

aoderesponsabilidade liabilityaction
aodeclaratria declaratoryaction

aodireta directclause

treasurystock(USA),
aoemtesouraria
treasuryshare(UK)

aoescritural bookentryshare

aoexecutiva executionproceedings

aofracionria fractionalshare

mortgageforeclosure
aohipotecria
proceedings

aojulgadaimprocedente claimdismissed

aolegal legalaction,lawsuit

aonocotadaembolsa unlistedsecurity

nominativestock(USA),
aonominativa
nominativeshare(UK)

commonstock(USA),
aoordinria commonshare(UK),
ordinarystock(USA)

aoordinria ordinarylawsuit

preferredcapitalstock
aopreferencial (USA),preferredcapital
share(UK)

aorevocatria revocationsuit

aovazia exdividend

acaso hazard

aceitao admission,admittance

aceitao acceptance

acceptanceand
aceitaoeretenodeclientes
retentionofclients

aceitar adopt

aceitarumrisco acceptarisk

aceitebancrio bankacceptance

aceitedettulocomercial acceptance

depositacceptanceand
aceitesesaquesdedepsitos
withdrawal

acessar(v)acesso(s) access(v)(n)
acessoaserviosbancriosem
homebanking
casa

acidente accident

acidentecoletivo collectiveaccident

acidentedetrabalho workrelatedaccident

acidentepessoal personalaccident

acimadalinha(dolucrolquido) abovetheline

acionar,processar sue

stockholder(USA),
acionista
shareholder(UK)

majoritystockholder
acionistamajoritrio,acionista
(USA),majority
controlador
shareholder(UK)

minoritystockholder
acionistaminoritrio (USA),minority
shareholder(UK)

aes(investimentos) equities

aesalavancadas leveragedstocks

aesbaratas(EUA) cheapstocks(USA)

aescadasemcomisso forfeitedshares

aesdesegundalinha secondarystocks

aesdocapital equitysecurities

aesdoIRB IRBshares

aesdoadas donatedcapitalstocks

outstandingstocks
aesemitidasemcirculao (USA),outstanding
shares(UK)

inactivestocks(USA),
aesinativas
inactiveshares(UK)

aesnoemitidas unissuedcapital

aesnormativas regulatoryactions

cumulativepreferred
aespreferenciaiscomdireitoa stocks(USA),
dividendocumulativo cumulativepreferred
shares(UK)

aesrepresentativasdocapital capitalstocks
aessubscritas subscribedcapital

acompanhamento followupattendance

acondicionar(v)
package(v)(n)
acondicionamento(s)

aconselhamento counselling

acordoamigvel amicablesettlement

acordocomercial tradeagreement

acordocompensatrio offsetagreement

ForwardSpread
acordodespreadatermo
AgreementFSA

ForwardExchange
acordodecmbioatermo
AgreementFXA

acordodecavalheiros gentlemen'sagreement

acordodecesso assignmentagreement

acordodecesso,acordode
deedofassignment
transferncia

underwritingagreement
acordodecolocao(EUA)
(USA)

cooperationagreement,
acordodecooperao
cooperativeagreement

acordodelicena(defabricao) licenseagreement

acordodeprodutividade productivityagreement

acordoderecompra buybackagreement

ForwardRate
acordodetaxaatermo
AgreementFRA

ExchangeRate
acordodetaxadecmbio
AgreementERA

acordodevoto votingagreement

acordoextrajudicial outofcourtsettlement

acordofinal closingagreement

GeneralAgreementon
AcordoGeraldeTarifase
TariffsandTrade
ComrcioGATT
GATT

GeneralAgreementon
AcordoGeralemComrcioe
TradeandServices
Servios(ONU)
GATS(UNO)
acordoparatransao,acordo
futurescontract
paracontratofuturo

acordo,contrato,convnio agreement,contract

reverserepurchase
acordosderevenda
agreements

saleandrepurchase
acordosdevendaerecompra
agreements

acrscimomargemdolucro additionalmarkup

adaptao fitness

adendo,aditivo addendum,addenda

adequao adequacy

adequado adequate,fair,suitable

adeso adhesion

adiamento deferment

adiantamento advance

AdiantamentosobreContratosde AdvanceonExport
CmbioACC Contracts

adiantamentosaempregados advancestoemployees

adiantamentosafornecedores advancestosuppliers

adiantamentosdefregueses, advancesfrom
adiantamentosdeclientes customers

adiantamentossobreasaplices policyloans

adiantar advance

adiar defer,postpone,delay

adio addition

adicional further

AdicionaldeImpostodeRenda additionalstateincome
EstadualAIRE tax

adicionalnoturno nightadditional

additionalpayfor
adicionalporinsalubridade
insalubrity

hazardousactivities
adicionalporpericulosidade
additionalremuneration

lengthofservice
adicionalportempodeservio
additional
adidocomercial commercialattach

administration,
administrao
management

administraobaseadaem ActivityBased
atividades ManagementABM

administraodeassuntosdo environmentalaffairs
meioambiente management

administraodefideicomissos,
trustadministration
administraodetrust

discretionary
administraodefundosde
managementofclient
clientes,semrestries
funds

administraodelinha,gerncia
linemanagement
delinha

administraodepessoal personnelmanagement

administraoderisco riskmanagement

administraodevendas salesmanagement

administraodoescritrio officemanagement

administraofinanceira financialmanagement

administraoporcrise managementbycrisis

managementby
administraoporexceo
exception

managementby
administraoporobjetivos
objectives

administrador administrator,manager

admisso admission,admittance

admitirpessoal hire

adotar follow,adopt

adulterao adulteration

adulterar alloy,garble

advertncia caveat

attorney,lawyer,
advogado
solicitor,legalcounsel

advogadodedefesa counsellor

afetar affect

afetardesfavoravelmentE adverselyaffect
afretamento charter

agncia agency,branch

NationalAgencyfor
AgnciaNacionaldas
Telecommunications
TelecomunicaesANATEL
ANATEL

agenda diary

agente agent

agenteadelcredere delcredereagent

agentedeseguros insuranceagent

agenteemissordeaplices directwriter

agenteexclusivo soleagent

agenteextraordinrio commercialcontact

agentefiducirio trustee

agenteinspetor commercialclerk

agenterepresentante agency

premium,goodwill,
gio
sharepremium

premiumonthesalesof
gionavendadedireitodetaxa
subscriptionpremium
deprmio
rate

gionorealizado unrealizedpremium

sharepremium,stock
giosobreemissodeaes
premium

giosobreobrigao,giosobre
bondpremium
ttulo

agiota usurer

agitao wave

agravo appeal

agroindstria,agroempresa agribusiness

farmingandcattle
agropecuria raising,agricultureand
livestockraising

ajuda relief

ajudaampla extensiveaid

ajudadecusto costoflivingallowance
ajuizamentodecausa filingofalawsuit

ajustador adjuster

ajustaremdetalhes,tocar finetune

ajuste adjustment

ajustedeefeitoretroativo retrocativeadjustment

ajustedeexerccioanterior prioryearadjustment

ajustedeprmio premiumadjustment

ajustepelosnveisdepreosde replacementprice
reposio adjustment

cumulativeaccounting
ajustescontbeisacumulados
adjustments

ajustesdeconverso(de
demonstraesfinanceiras)de translationadjustments
umamoedaparaoutra

ajustesnosregistroscontbeis bookadjustments

alavancagemfinanceira financialleverage

alavancagemoperacional operatingleverage

alcanar,atingir achieve

aleatrio random

alfndega,aduana customs

algoritmo algorithm

alienao disposal,sale

alienaodeparticipao
divestiture
societria

alienaofiduciria statutorylien,collateral

alienar disposeof,sell

alimentao meals

alquota rate

alquotadeimposto taxarate

stores,storeroom,
almoxarifado
warehouse,stockroom

alojamento housing

altaadministrao seniormanagement

altadepreosrpida boom
alta,aumento(depreos,
hike
impostos,etc.)

altamenteendividado heavilyindebted

alterao alteration

alterarindevidamente tamperwith

altofuncionrio seniorofficial

altonvel highlevel

altorisco highrisk

alugar(daremaluguel) let

aluguel(s)alugar,arrendar(v) rent(n)(v)

hirepurchase,
aluguelcomclusuladeaquisio installmentpurchase
(USA)

alvar permit

alvarjudicial courtorder

alvo target

ambientedecontrole controlenvironment

amenizar sweeten

amigvel amicable

amortizao amortization

amortizaoacelerada acceleratedamortization

stockamortization
amortizaodeaes (USA),share
amortization(UK)

amortizar amortize

amostra sample

amostraprobabilstica probabilitysample

amostrarepresentativa representativesample

amostragem sampling

amostragemaleatria randomsampling

amostragememauditoria auditsampling

amostragemestatstica statisticalsampling

amostragemestratificada stratifiedsampling
amostragemmltipla multiplesampling

amostragemnoestatstica nonstatisticalsampling

amostragemporjulgamento judgmentsampling

amostragemseqencial sequentialsampling

amostragemsistemtica systematicsampling

amplagamadeatividades widerangeactivity

ampliaodecrdito creditextension

amplitude scope

analfabeto illiterate

analisadoporantigidade vintaged

analisar analyse

anlise analysis

anlisecrticadeetapas criticalpathanalysis

anlisedecargo jobanalysis

anlisedeconcorrncia competitoranalysis

anlisedecorrelao correlationanalysis

anlisedecustobenefcio costbenefitanalysis

anlisededesempenho performanceanalysis

anlisedeentradaesada inputoutputanalysis

anlisedeinvestimento investmentanalysis

anlisedemercado marketanalysis

anlisedeprojeto projectanalysis

anlisederegresso regressionanalysis

anlisederisco riskanalysis

anlisederotatividade turnoveranalysis

anlisedesensibilidade sensitivityanalysis

anlisedesistemas systemsanalysis

anlisedetendncias trendanalysis

anlisedevariaes varianceanalysis

anliseemprofundidade depthanalysis

anliseestatstica statisticalanalysis
anlisefuncional functionalanalysis

anlisemercadolgica marketanalysisservices

anlisepormeiodequocientes ratioanalysis

anlisevertical verticalanalysis

analista analyst

analistafinanceiro finacialanalyst

enclosure,exhibit,
anexo
attachment

anistia amnesty

anoanterior precedingyear

anocivil,anodocalendrio calendaryear

anocontbil,anofiscal fiscalyear

anoemcurso currentyear

anobase taxbaseyear

anotar jotdown

AntecipaodeReceita advanceofapproved
OramentriaARO budgetedfunds

antedatar antedate,predate

antesdosimpostos beforetaxes

antigidade(noemprego) seniority

anualizado annualized

anualmente yearly

anuidade(aplice)comprmio
annualpremiumannuity
anual

anuidades(segurosresgatveis
annuities
emvida)

anuidadesvariveis variableannuities

anulao voidance,annulment

anular void,annul

aoanoa.a. perannump.a.

aodia,pordia perdiem

aomsa.m. permonthp.m.

aparelhar furnish
apartar setaside

apndice appendix

aperfeioamentodepessoal staffdevelopment

aperfeioamentodoproduto productimprovement

apertado tight

apertodecrdito creditsqueeze

aperto,apuro squeeze

aplicao applicationinvestment

apoiofinanceiro financialsupport

apoiopoltico politicalsupport

aplice policy

apliceordem transferrablepolicy

apliceatempo termlifeinsurance

apliceaberta openpolicy

apliceajustvelouvarivel variablepolicy

apliceallrisksoutodososriscos allriskspolicy

apliceanual annualpolicy

blanketpolicy,blanket
apliceblanket
insurance

aplicecobrindolocaisno
blanketcontract
especificados

aplicecoletiva collectivepolicy

aplicecompreensiva comprehensivepolicy

shorttermpolicyshort
aplicedecurtoprazo
tailpolicy

aplicedeprazoindefinido openendedpolicy

aplicederiscosmltiplos multipleriskpolicy

aplicedeseguro insurancepolicy

aplicedesegurodevida lifeinsurancepolicy

floater(policyor
apliceflutuante
endorsement)

apliceglobal blanketpolicy

apliceindividual individualinsurance
 policy

aplicepadronizada standardizedpolicy

apliceplurianual multiannualpolicy

aplicesimples singlepolicy

aplicesdeanuidadecom annuitieswithlife
extensodecoberturaparavidae contingencesordisability
invalidez contracts

apontador timekeeper

financialresources
aportederecursos(de
providedby
acionistas/bancos)
(stockholders/banks)

retirement,pension,
aposentadoria
superannuation

aposentadoriapordoenaou
disabilityretirement
acidente

aposentadoriaporinvalidez invalidpension

aposentadoriaporvelhice oldagepension

apreamentopelataxaderetorno rateofreturnpricing

aprendizagemprogramada programmedlearning

aprendizagem,aprendizado apprenticeship

apresentao presentation

presentationand
apresentaoedivulgao
disclosure

apresentaofidedigna, fairpresentation,
apresentaoadequada accuratepresentation

apresentamadequadamenteem
presentfairlyinall
todososaspectosrelevantes
materialrespects(USA)
(EUA)

apresentarfidedignamente, fairlypresentgiveatrue
apresentaradequadamente andfairview(UK)

apressar expedite

aprimorar improve,streamline

appropriation,allocation,
apropriao
apportionment

apropriaodecustos allocationofcosts

apropriaodedespesas expenseallocation
 misappropriation,
apropriaoindbita
larceny

apropriado suitable

apropriar apportion

aprovao approval

aproveitador profiteer

aproveitvel workable

aproximaogrosseira roughapproximation

aproximar approach

aptido eligibility,fitness

aptidopessoal personalability

apto eligible,capable

aquisio acquisition

aquisiodeaespelos
managementbuyout
administradores

aquisiodeaespelos
leveragedmanagement
administradores,com
buyout
financiamento

aquisiodeumaempresapor
takeover
outraouporumconglomerado

aquisiodocontroledeuma
buyout
empresa

aquisioporcompra purchaseacquisition

arbitramento arbitration

arbitramento,arbitragem arbitrage

arbitrariedade arbitrariness

rbitro forum,referee

rbitro,mediador arbitrator

arcarcomoscustos defray

arcarcomprejuzos sustainlosses

reacomexcedentedemode
laborsurplusarea
obra

reacomercial tradingarea

readecrescimento growtharea
readefinanciamentos financingarea

readeLivreComrciodas America'sFreeTrade
AmricasALCA AreaAFTA

readeLivreComrciode MacapaandSantana
MacapeSantanaALCMS FreeTradeZone

readenegcios businessarea

readeprodutos productarea

readevendas salesarea

EuropeanEconomic
reaEconmicaEuropiaAEE
AreaEEA

reaoperacional operationalarea

reaproblemtica problemarea

argumentodevendas sellingpoint

armadilha pitfall

armador shipowner

armazm warehouse,depot

armazmalfandegado bondedwarehouse

armazenamento storage,warehousing

armazenar stockpile

arquivar file

dismissalawsuitor
arquivarumprocesso,indeferir
claim

arquivo file

arquivoconfidencial confidentialfile

arquivoemsuspenso suspensefile

arquivomestre masterfile

arrazoado satementoffacts

arredondar roundoff

arrendador lessor

arrendamento leasing

arrendamentocomalavancagem leveragedlease

arrendamentodebensdo
imobilizadoequivalenteauma capitallease
comprafinanciada
arrendamentodotipodevenda salestypelease

arrendamentomercantil commercialleasing

arrendamentooperacional operatinglease

arrendamentoparafinanciamento financinglease

arrendatrio leaseholder

arriscar risk

arrolar enroll

artesanato handicraft,handmade

arteso artisan

aspecto feature

wageearner,employed
assalariado
forwages,staff

stockholders'meeting
assembliadeacionistas (USA),shareholders'
meeting(UK)

Extraordinary
Stockholders'General
AssembliaGeralExtraordinria Meeting(USA),
deAcionistasAGE Extraordinary
Shareholders'General
Meeting(UK)

OrdinaryStockholders'
AssembliaGeralOrdinriade GeneralMeeting(USA),
AcionistasAGO OrdinaryShareholders'
GeneralMeeting(UK)

asseroquantoapresentaoe presentationand
divulgao disclosureassertion

asseroquantoavaliao valuationassertion

asseroquantoadireitose rightsandobligations
obrigaes assertion

asseroquantoexistncia existenceassertion

asseroquantointegridade completenessassertion

asseroquantoocorrncia occurrenceassertion

asseroquantoquantificao measurementassertion

asseresnasdemonstraes
financialstatements
financeiras,asseresnas
assertions
demonstraescontbeis

asseres,afirmaes assertions
 advisor,adviser(UK),
assessor
consultant

financialadvisor,
assessorfinanceiro
consultant

assessorar advise

stategicadvisory
assessoriaestratgica
services

assessoriajurdica,assessoria
legalcounsel
legal

assinalar earmark,indicate

assinatura signature,subscription

assinaturadacarteiradetrabalho, employeecard
anotaodacarteiradetrabalho annotation

assinaturaembranco blanksignature

assistnciatcnica technicalassistance

assistente assistant

staffaccountantaudit
assistentedeauditoria
assistant

association,
associao
membership

AssociaoBrasileiradas
BrazilianAssociationof
SociedadesdeCapitaAberto
ListedCompanies
ABRASCA

AssociaoBrasileiradeNormas BrazilianAssociationof
TcnicasABNT TechnicalStandards

AssociaoBrasileirados
BrazilianAssociationof
AnalistasdoMercadodeCapitais
CapitalMarketAnalysts
ABAMEC

associaodeclasse tradeassociation

AssociaodePoupanae SavingsandLoan
EmprstimoAPE Association

associaodoauditor,ligaodo
auditorcomasdemonstraes
auditor'sassociation
financeiras/contbeisdaempresa,
pelotrabalhofeito)

AssociaoEuropiadeLivre EuropeanFreeTrade
ComrcioAELC AssociationEFTA

AssociaoInteramericanade Interamerican
ContadoresAIC Associationof

AssociaoLatinoAmericanade
IntegraoALADI
AssociaoLatinoAmericanade
LivreComrcioALALC
AssociaoNacionaldas
InstituiesdeMercadoAberto
ANDIMA
AssociaoNacionaldeBancos
deInvestimentoeDistribuidoras
ANBID
AssociaoNacionalde
ExportadoresdeCereiaisANEC
AssociaoNacionalde
FabricantesdeVeculos
AutomotoresANFAVEA
AssociaoNacionalde
PesquisasEconmicasANPE
assumir
assumiroescritrio
assunodedvidas
assuno,suposio
assunto
atacadista,distribuidor
atacado
atas
atagora
atender(sexigncias,
regulamentos,etc.)
atendidopeloescritriodex
atender
atendimentoaclientesespeciais
(deumbanco)
atentoaooramento
atestadodeantecedentes
AccountantsIAA
LatinAmerican
Associationfor
Integration
LatinAmericanFree
TradeAssociation
LAFTA
NationalAssociationof
OpenMarket
Institutions,independent
financialmarket
informationagency
NationalAssociationof
InvestmentBanksand
SecuritiesDealers
NationalAssociationof
CerealExporters
NationalAssociationof
VehicleManufacturers
NationalAssociationof
EconomicResearch
assume
takeoffice
assumptionofdebts
assumption
matter,subject
jobber,wholesaler
wholesale
minutes
todate
meet,complywith,
conformto
managedoutofthex
office
privatebanking
budgetminded
criminalrecord,
 clearancecertificate

atestar attest,vouch

atinente relevant

atividade(ramodenegcios) activity

atividadeauxiliar auxiliaryactivity

banking,banking
atividadebancria
industry

atividadecclica cyclicalactivity

atividadecominvestimento
capitalintensiveactivity
intensivoemimobilizado

atividadeeconmica businessactivity

atividadesazonal seasonalactivity

atividadesdaoperao businessactivities

atividadesdebancomltiplo multiplebanking

atividadesdefloating floatingactivities

atividadesdenegociaese tradingandinvesting
investimentos activity

atividadesdosbancosde
investmentbanking
investimento

atividadesforadopas,
offshore
principalmenteemparasosfiscais

atividadesrelacionadasa
loanservicingactivity
financiamentos

ativo asset

ativoacurtssimoprazo liquidasset

ativoalongoprazo longtermasset

ativocedidoemgarantia pledgedasset

currentassets,short
ativocirculante
termassets

ativocirculantelquido netcurrentassets

ativoconsumvel wastingasset

ativocontingente contingentasset

ativodadoemgarantia assetbacking

ativodeimpostodiferido deferredtaxasset
ativoderealizaoimediata quickasset

ativodeprecivel depreciableasset

ativodiferido deferredasset

ativodisponvel availableasset

ativofinanceiro financialasset

ativofixo,ativoimobilizado fixedasset

property,plantand
ativoimobilizado
equipmentfixedassets

ativoindexadopelainflation inflationindexedasset

ativointangvel intangibleasset

ativolquido netassets

ativolquidobsico underlyingnetassets

ativomonetrio monetaryasset

ativonocirculante noncurrentasset

ativonominal nominalasset

ativooculto hiddenasset

ativopermanente permanentassets

ativotangvel tangibleasset

ativosarrendados leasedassets

ativoscomincidnciadejuros interestbearingassets

ativosdehipotecasexecutadas foreclosedassets

ativosdereserva reserveassets

ativosgeradosdereceita earningassets

ativosnocontabilizados unrecordedassets

ativosnomonetrios,passivos nonmonetaryassets,
nomonetrios nonmonetaryliabilities

ativosprincipais majorassets

ativosprodutivos productiveassets

ativossemrendimento(juros) nonperformingassets

declaratoryact
atodeclaratrio(normativo)
(normative)

atodosacionistasoudos
corporateaction
diretoreseleitos
atofortuito actofGod

atonormativo regulatoryact

atosilegaispraticadospor illegalactsby
empresas companies

atrasado(dvidanopagano
arrears(ofadebt)
vencimento)

atrasocomercial salesappeal

capabilities,
atributos characteristics,
attributes

atrito friction

atual current

atualizaodesistemas systemsupdating

atualizaomonetria monetaryrestatement

atualizado uptodate,current

atuarial actuarial

aturio actuary

audincia hearing

audinciadeinstruo discoveryhearing

auditar audit,exam

auditor auditor

auditorcontnuo,auditor
continuingauditor
recorrente

auditorexterno externalauditor

independentauditor,
independentaccountant,
auditorindependente
independentpublic
accountant(USA)

auditorinterno internalauditor

auditorprecedente,auditor
predecessorauditor
anterior

auditorprincipal principalauditor

auditorprincipal(responsvelpela
auditoriadaparteprincipaldeum principalauditor
grupodeempresas)

auditorrecmcontratado incomingauditor
auditoriaadministrativa managementaudit

auditoriaanual annualaudit

auditoriadeassuntosdomeio
environmentalaudit
ambiente

auditoriadecontas auditofaccounts

auditoriadeescopolimitado limitedscopeaudit

auditoriadefinaldeano yearendaudit

auditoriadenterim,auditoria
interimaudit
intermediria

auditoriadeprevenode pollutionprevention
poluio audit

auditoriadesistemade
computersystemaudit
computador

auditoriaemconjunto(feitapor
maisdeumafirmadeauditoria, jointaudit
comumsparecer)

auditoriaexterna externalaudit

independentauditing
auditoriaindependente independentpublic
accounting(USA)

auditoriainterna internalaudit

auditoriaobrigatria statutoryaudit

auditoriaoperacional operationalaudit

auditoriaperidica periodicaudit

auditoriapreliminar preliminaryaudit

auditoriarecorrente recurringaudit

auditoriassimultneas(emisso
deparecerespormaisdeuma simultaneousaudits
firmadeauditoria)

auferir earn

aumentar increase

aumentardevalor(noslivros) writeup

aumento increase

aumentodecapital capitalincrease

aumentodepreo priceincrease

aumentodevalorresultantede appraisalincrement
avaliao

ausnciadevidodoena
sickleave
(empregado)

austeridademonetria monetarystringency

autarquia autarchy

certified,notarized
autenticado(cpia,etc.)
(copy,etc.)

autenticar authenticate,notarize

autntico authentic,bonafide

taxassessment,tax
autodeinfrao(fiscal)
notice

autoavaliao selfappraisal

autofinanciamento selffinancing

automao automation

autonomousfreelance
autnomo
worker

autoridadecompetente pertinentauthority

governmentaltaxing
autoridadefiscalfederal
authority

autoridadeparaexecutar bindingauthority

autoridadesdaimigrao immigrationauthorities

autoridadesfiscais,autoridades taxauthorities,fiscal
tributrias authorities

autoridadesnormativas regulatoryauthorities

autorizao authorization

autosdeprocesso caserecords

autoseguro selfinsurance

autosuficincia selfsufficiency

additionaltax
autuao
assessment

auxiliar ancillary

auxiliardeescritrio juniorclerk

auxliocreche daycarecenteraid

sicknessbenefit,
auxliodoena
disabilitycompensation
auxliofuneral funeralgrant

auxliomaternidade maternityassistance

auxlionatalidade birthgrant

aval guarantee,aval

appraisal,evaluation,
avaliao
valuation

avaliaodebensdoimobilizado appraisaloffixedassets

avaliaodecargo jobevaluation

avaliaodecrdito creditrating

performanceevaluation,
avaliaodedesempenho
performanceappraisal

avaliaodeestoques inventoryvaluation

avaliaodemercado marketappraisal

avaliaoderisco riskassessment

avaliaodetransaodecmbio
atermo,aplicandoseataxa buybackvaluation
correntepeloperodorestante

avaliaodotrabalhodeum
assessingtheworkof
especialista,avaliaodotrabalho
anexpert
deumperito

avaliador appraiser,valuer

avaliar evaluate,appraise

avaliarnovamente reappraise

avalizaodoprojeto projectassessment

avanoimportante breakthrough

avaria damage

aventureiro adventurer

legalize,annotate,
averbar
register

avisar advise

aviso notice,advice

avisodecrdito creditadvice

avisodeentrega deliverynotice

avisoderemessa remittanceadvice
 noticoofloss,noticeof
avisodesinistro
claim

priornotice,previous
avisoprvio
notice

baixa writeoff

retirementoffixedasset
baixadeitemdoativoimobilizado
items

baixar(portaria,regulamento) enact(anordinance)

baixar,darbaixa(item) writeoff

baixasparadespesas,retiradas, retirement(disposalof
vendas(deitensdoimobilizado) propertyandequipment)

baixorisco lowrisk

balanacomercial tradebalance

balanacomercialfavorvel favorabletradebalance

balancear offsetbalance

balancete trialbalance

balancetedeverificao trialbalance

balancetefinal closingtrialbalance

balanodepagamentos balanceofpayments

balanointermedirio interimbalancesheet

balanopatrimonial balancesheet

preliminarybalance
balanopatrimonialpreliminar
sheet

balco counter

bancarrota bankruptcy

banco bank

bancoagente agentbank

BancoCentraldoBrasilBACEN BrazilianCentralBank

BancoCentralNorteAmericano FederalReserveBank
(EUA) FED(USA)

bancocomercial commercialbank

bancocorrespondente correspondentbank

bancodeatacado wholesalebank

bancodecompensao clearingbank
BancodeExportaoe ExportandImportBank
ImportaodosEstadosUnidos oftheUnitedStates
EXIMBANK EXIMBANK

bancodeinvestimentos investmentbank

bancodepositrio depositarybank

BancodoNordestedoBrasil BankoftheNortheastof
BNB BrazilBNB

bancoemissor bankofissue

bancohipotecrio mortgagebank

Interamerican
BancoInteramericanode
DevelopmentBank
DesenvolvimentoBID
IDB

BancoInternacionalde InternationalBankfor
ReconstruoeDesenvolvimento Reconstructionand
BIRD DevelopmentIBRD

bancolicenciado licenseebank

bancomltiplo multiplebank

NationalBankfor
BancoNacionalde EconomicandSocial
DesenvolvimentoEconmicoe DevelopmentBrazilian
SocialBNDES DevelopmentBank
BNDES

bandacambial,faixacambial exchangeband

banqueiro banker

barganha bargain

barreiraalfandegria customsbarrier

barreirascomerciais tradebarriers

base basisground

base(deavaliao)deregistro
carryingbasis
contbil

comprehensivebasisof
basecontbilabrangente
accounting

basedecusto costbasis

baseeqitativa,basedevalor
basisoffairvalue
justo

basemonetria monetarybasis

baserecorrente(peridica) recurringbasis
basestcnicas technicalbases

bemdoimobilizado capitalasset,fixedasset

bemfungvel fungibleasset

beminativo inactiveasset,idleasset

beminfungvel nonfungibleasset

bemmvel movableassetchattel

bemconceituado reputable

bemconhecido wellknown

bemestabelecido wellestablished

bemestarsocial socialwelfare

bemfeito welldone

beminformado wellinformed

beneficiamento processing

beneficirio beneficiary

beneficiaryofthe
beneficiriodosegurado
insured

benefcio benefit

benefcioadicionalpormorte additionaldeathbenefit

benefciomarginal marginalbenefit

benefciomnimo minimumbenefit

benefciosadicionais fringebenefits

benefciosdeaposentadoria retirementbenefits

benefciosepagamentosdiferidos deferredbenefitsand
(penses) payments(pension)

benefciospsaposentadoria postretirementbenefits

benfeitoria improvement

benfeitoriaempropriedade
leaseholdimprovement
arrendada

bens effects,assets

bensalodiais absolutetitle

bensdecapital capitalgoods

bensdeconsumo consumergoods
bensdeconsumodurveis consumerdurables

bensdurveis durablegoods

bensemcondomnio jointlyownedassets

bensempenhados pledgedassets

bensimveis property,realestate

bensnodurveis nondurablegoods

benssemoventes livestock

bitributao doubletaxation

boaf goodfaith

boicote(s)boicotar(v) boycott(n)(v)

boletiminformativo newsletter

boleto docket,dealer'snote

bolsadeempregos employmentexchange

bolsadefuturos futuresexchange

bolsademercadorias commodityexchange

Futuresand
BolsadeMercadoriaseFuturos
CommoditiesExchange
BM&F
BM&F

bolsadevalores stockexchange

BolsadeValoresdeSoPaulo SoPauloStock
BOVESPA ExchangeBOVESPA

BolsadeValoresdoRiode RiodeJaneiroStock
JaneiroBOVERJ ExchangeBOVERJ

bolsaeducacional educationalgrant

bolsasdeseguros insuranceexchange

bonificao bonus,gratuity

bonificao(advertising) agencyvolumebonus

bonificaoemaes stockdividend

bnus bonus

bnusdeemisso stockwarrant

bnusdesubscrio subscriptionbonus

BnusdoBancoCentralBBC CentralBankBonds

BnusdoTesouroNacionalBTN FederalTreasuryBonds
 BTN

BnusdoTesouroNacionalFiscal DailyFederalTreasury
BTNF Bonds

boxdeopes optionsbox

brochura brochure

bruto gross

burlar bypass

bureaucracy,redtape
burocracia
(informal)

busca(s)buscar(v) search(n)(v)

buscaropinies canvass,hearopinions

cabealho letterhead

cabo(dlarcabo) cable

cadastro referencefile,register

GeneralTaxpayers'
CadastroGeraldeContribuintes Register,CorporateTax
CGC RegistrationNumber
CGC

cadeiadedistribuio distributionchain

cadeiadelojas,cadeiade chainstore,chain
restaurantes restaurant

cadernetadedepsitoem passbook(forsavings
poupana account)

caducado lapsed

caducar(patente) forfeit,lapse

caducidade lapse

caixa cashcashier

automatictellermachine
caixaautomticoembanco
ATM

caixadebanco bankteller

caixadesugestes suggestionbox

blackcash,unrecorded
caixadois
funds

caixaebancos cashandbanks

FederalSavingsand
CaixaEconmicaFederalCEF
LoansBankCEF
caixaemmos cashinhand

caixapequeno pettycash

caixaforte strongroom

caixafortesubterrnea vault

calcular calculatefigureout

calcularpordentro
somardenovoaovalor
deumbem,umlucroou
umareceitaovalordo
impostocorrespondente
antesdeduzido

calcularmal miscalculate

clculodasprobabilidades probability

clculodopreodosriscosde pricingofinsurance
seguros risks

chamberofcommerce,
cmaradecomrcio
boardoftrade

cmaradecompensao clearinghouse

cmbio exchange

cmbiobloqueado blockedexchange

cmbiocontratado contractedexchange

camel streetpeddler

campo(espao)para
roomforimprovement
melhoramento

channelsof
canaldecomunicao
communication

canaldedistribuio channelofdistribution

cancelamento cancellation

cancelamento cancelling

candidato applicant,candidate

canhotodecheques counterfoil

canhotodedocumentos stub

canibalizar cannibalize

capacidade competence

capacidade capacity

capacidadeanalticade analyticaland
julgamento judgmentalabilities

capacidadedeendividamento borrowingcapacity

capacidadedegerarlucros earningscapacity

earningpowerprofit
capacidadedegerarreceita
capacity

capacidadedejulgamento judgment

capacidadedelereescrever literacy

capacidadedepagamentodos customer
clientes creditworthiness

capacidadedepagar abilitytopay

capacidadeexeqveldetomar availableborrowing
emprstimo power

capacidadefinanceiraparaobter
creditworthiness
crdito

physicaloperating
capacidadefsicaoperacional
capacity

capacidadeideal idealcapacity

capacidadeinstalada installedcapacity

capacidadeociosa idlecapacity

capacidadeoperacional operatingcapacity

capacidadeprodutiva productivecapacity

capacidade,competncia capacity

capataz,chefedeturma foreman

capital capital

capitalautorizado authorizedcapital

capitalcomdireitoavoto,capital votingcapital,voting
comdireitovotante stock

capitalcontaminado taintedcapital

capitaldegirolquido networkingcapital

capitaldegironegativo negativeworkingcapital

capitaldegiro,capitalcirculante workingcapital

venturecapital,risk
capitalderisco
capital

capitaldeclarado declaredcapital
capitalemitido issuedcapital

capitalestrangeiro foreigncapital

capitalinexcess,share
capitalexcedente
premium

capitalfixo fixedcapital

capitalintegralizado paidincapital

capitalintegralizadosuperiorao additionalpaidin
valornominal capital,sharepremium

capitalmnimo minimumcapital

capitalnointegralizado unpaidcapital

capitalnominal nominalcapital

capitalsegurado amountinsured

capitalsemdireitoavoto nonvotingcapital

capitalstock(USA),
capitalsocialemaes
sharecapital(UK)

capitalsubscrito subscribedcapital

capitalsujeitoarisco riskbasedcapital

capitaltotalmenteintegralizado fullypaidcapitalstock

capitalista capitalist

capitalizao capitalization

capitalizaodeemprstimos capitalizationofforeign
externos loans

capitalizaodejuros interestcapitalization

capitalizationofprofits
capitalizaodelucrosereservas
andreserves

capitalizar capitalize

captaoderecursosfinanceiros financialfunding

caracterstica feature

carga cargo

cargaagranel bulkcargo

cargaarea airfreight

cargadetrabalho workingload

cargatributria taxburden
carimbodeborracha rubberstamp

compulsoryincometax
carnleo oncertainearnings
personal

carreto cartage

cartabranca carteblanche

cartacomplementar sideletter

cartadeconforto comfortletter

cartadeapresentao Letterofrepresentation

cartadecomprometimentode
standbyletterofcredit
crdito

cartadeconfirmaode
cumprimentodeclusulas nodefaultletter
contratuais

cartadecontratao engagementletter

letterofcredit,credit
cartadecrdito
letter

irrevocableletterof
cartadecrditoirrevogvel
credit

cartadeencaminhamento coverletter

cartadeinteno letterofintent

cartaderepresentao letterofrepresentantion

cartaderepresentaoda
administrao,cartade management
responsabilidadeda representationletter
administrao(aud.)

charter,operating
cartapatente
license

cartaprecatriadecitaoe precatoryletterof
penhora summonsandpledge

cartacircular circularletter

cartodeapontamentodehoras
jobcard
detrabalho

cartodebanco bankcard

cartodecrdito creditcard

cartodedbito debitcard

CartodeIdentificaodo IndividualTaxpayer
ContribuinteCIC IdentityCardCIC

cartodeponto clockcard,timecard

cartomagntico ATMcashcards

cartasdeconcordncia(para
utilizaodeparecerem consentletter
publicaes)

carteiradeemprstimos loanportfolio

carteiradeinvestimentos investmentportfolio

carteiradenegcios bookofbusiness

carteiradepedidos backlog

cartel cartel

cartesdeassinaturas signatureplates

cartriospblicos publicrecords

caso case

casofortuito actofGod

casualidade fortune

catalisador catalyst

catlogo catalogue

cauo escrow,collateral

caucionrio surety

cautela caution

transferer,transferor
cedente,cessionrio
assignor

cederresseguro cedereinsurance

cduladeanlise analyticschedule

cduladeregistrodeerro errorlogschedule

clulasdetrabalho workcells

censo census

BrazilianElectricity
CentraisEltricasBrasileirasS.A.
Company
ELETROBRS
ELETROBRS

CentraldeCustdiaede ClearingHouseforthe
LiquidaoFinanceiradeTtulos CustodyandFinancial
CETIP SettlementofSecurities
CentralGeraldosTrabalhadores
Workers'CentralUnion
CGT

CentralnicadeTrabalhadores Workers'CentralLabor
CUT UnionCUT

CentrodasIndstriasdoEstado IndustrialAssociationof
deSoPauloCIESP theStateofSoPaulo

centrodecusto costcenter

CentrodeEstatsticae Statisticsand
InformaesCEI InformationCenter

centrodelucros profitcenter

centrodenegcios tradecenter

CentroIntegradodeApoio IntegratedCenterfor
CrianaCIAC ChildSupport

CentroTcnicoAeroespacial AerospaceTechnical
CTA Center

abstractoftitle(to
certidodebemimvel
property)

socialsecurities
certidonegativadedbitoCND
contributionsclearance

certificadodeaes,cautelade
stockcertificate
aes

certificadodeaturio actuary'scertificate

certificadodeavaria damagecertificate

BankDeposit
CertificadodeDepsitoBancrio
Certificate,Certificateof
CDB
BankDeposit

InterbankDeposit
CertificadodeDepsito
Certificate,Certificateof
InterfinanceiroCDI
InterbankDeposit

certificadodeorigem certificateoforigin

Certificateof
CertificadodeParticipaoem
Participationin
ReflorestamentoCPR
Reforestation

PrivatizationCertificate
CertificadodeprivatizaoCP
CP

capitalregistration
certificadoderegistrodecapital
certificate

certificadodeseguro insurancecertificate

certificadodetransferncia passthroughcertificate
certificadoprovisrio interimcertificate

certificadosdedepsitoaprazo timedepositcertificates

certificadosdedepsitocomtaxa fixedratedepoosit
fixa certificates

certificadosdedepsitocomtaxa floatingratedeposit
flutuante certificates

cesso assignment

assignmentofexport
cessodeexportnotes
notes

cessodeparticipaoacionria transferofownership

cessionrio transferee,assignee

basicfoodbasket,
cestabsica basketofbasic
foodstuffs

cestadendices basketofindices

cestademoedas basketofcurrencies

chamada(parapagamentode
aesoufundosemprestadosou
call
paraentregadegarantia
adicional)

chefe boss

check(USA)cheque
cheque
(UK)

chequeadministrativo banker'scheck

chequeavulso countercheck

chequecancelado cancelledcheck

chequecruzado crossedcheck

chequedeviagem traveler'scheck

chequeembranco blankcheck

chequenodescontado unpresentedcheck

chequepsdatado(comdata
postdatedcheck
futura)

chequeprdatado(comdata
predatedcheck
atualparadescontofuturo)

chequesemfundos bouncedcheck

chequevisado certifiedcheck,pre
 clearedcheck

ciclocomercial tradecycle

ciclocontbil accountingcycle

ciclodefluxodecaixa cashflowcycle

ciclodenegcios businesscycle

ciclodeproduo productioncycle

cicloeconmico economiccycle

ciclooperacional operatingcycle

cidadocidadania citizencitizenship

cifrao encryption

cifras figures

cifrasarredondadas roundfigures

cilada pitfall

cintatransportadora conveyorbelt

circularizao circularization

cisoparcial splitoff

cisototal splitup

citao subpoena

citaojudicial citation

classification,rating,
classificao
ranking,grade

classificaodepessoal personnelrating

classificaodeumbancono
setordaatividadebancria bankrating
(ranking)

classificaododesempenho performancerating

classificaopormritos meritrating

classificar graduate

clusula clause

clusulaadicional supplementarycontract

clusuladeabandono abandonmentclause

clusuladeajuste escalationclause
clusuladearbitramento arbitrationclause

clusuladecobertura coverageclause

clusuladecontrato provision

clusuladefranquia dedeuctibleclause

clusuladeguerra warclause

clusuladeinvalidez disabilityclause

clusuladequalquermotorista anydriverclause

clusuladerateio coinsuranceclause

clusuladereajuste escalatorclause

clusuladereposio replacementclause

retentionandlimits
clusuladereteneselimites
clause

clasuladevalornomercado marketvalueclause

clusuladevencimento
accelerationclause
antecipado

clusulahipotecria mortgageclause

clusulasrestritivas restrictivecovenants

cliente customer,client

clientecomsaldocredor customerincredit

clientedoexterior overseascustomer

clientela clientele

clientesprincipais majorclients

coberta(situaoemqueos
riscosdejurosemercadoesto covered
cobertos)

cobertura coverage

cobertura insurancecover

coberturaadicionalcontraperdas additionalcoveragainst
edanos lossordamage

coberturabsica basiccoverage

coberturacambial foreignexchangecover

coberturadeassistnciamdica medicalcarecoverage

coberturadecapital capitalcover
 hospitaldailycare
coberturadediriashospitalares
expenses

coberturademortalidade mortalitycoverage

coberturasuplementardosriscos supplementary
decatstrofes catastrophecoverage

coberturasuplementar,cobertura
additionalcover
acessria

coberturatotal fullcoverage

cobrador collector

cobrana collection

cobrvel collectible

cobrirasdespesas defray

codificao coding,codification

cdigocivil civilcode

cdigocomercial commercialcode

cdigodedefesadoconsumidor consumerdefensecode

codeofprofessional
cdigodeticaprofissional
ethics

cdigopenal penalcode

NationalTaxCode
CdigoTributrioNacionalCTN
NTC

cdigosdeautenticao authenticationcodes

cdigosdeidentificao identificationcodesID

coeficiente coefficient

coeficienteschave keyratios

cofreparticularembanco safedepositbox

cofres,cofresespeciais lockboxes

coligada associatedcompany

coliso collision

colocaodeexecutivos,
outplacement
recolocao(deprofissional)

colocaoderesseguro placingofreinsurance

colocaodireta directplacement

colocaoprivada privateplacingservices
colocaopblica publicplacingservices

colocaesdettulosprivados privateplacements

coluso collusion

comapresente? herewith

comdefeito outoforder

comdesconto atadiscount

comdireitos cumrights

comdividendo cumdividend

comfaltade lacking

comisenodeinteresses(em arm'slength
transao) (transaction)

combinao combination

combinaodeatividadesde
marketingmix
marketing

combinaodeempresas businesscombination

comercializao commercialization

comerciante trader

comrcio trade,commerce

comrciobilateral(entredois
bilateraltrade
pases)

comrciodeprodutosbsicos,
commoditytrade
comrciodeprodutosprimrios

comrcioexterior foreigntrade

comrciointerno domestictrade

comisso(emtransaes) commission

comissodaunderwriterde
spread
valoresmobilirios

comissodeauditoria,comitde
auditcommittee
auditoria

CommitteeforFiscal
ComissodeBenefciosFiscaise
IncentivesandSpecial
ProgramasEspeciaisde
ExportPrograms
ExportaoBEFIEX
BEFIEX

comissodedireo,comit
steeringcommittee
diretor(orientador),comitpiloto

ComissodeIncentivos ExportIncentives
ExportaoCIEX Commission

comissoderesseguro reinsurancecommission

ComissodeValoresMobilirios BrazilianSecurities
CVM CommissionCVM

ComissoInternadePreveno InternalCommissionfor
deAcidentesCIPA AccidentPrevention

comissoretidaemgrandes commissionsretained
negcios onsignificantoperations

comissosobrevendas salescommission

consultingcommittees
comissesconsultivaspara
forproblemsolutionwith
resolverproblemascomCNSP
CNSP

comissesdetrabalhadores workers'councils

commissionson
comissessobreprmiosemitidos
premiumissued

comissessobreprmios commissionson
retrocedidos retrocededpremiums

comit committee

comitdeadministrao managementcommittee

Financialand
ComitdeContabilidade Management
FinanceiraeGerencialIFAC) AccountingCommittee
FMAC

ComitdeDivulgaodoMercado CommitteeforCapital
deCapitaisCODIMEC MarketDissemination

InternationalAccounting
ComitdeNormasContbeis
StandardsCommittee
InternacionaisIASC
IASC

PublicSector
ComitdoSetorPblicoCSP
CommitteePSC

policyownerexamining
comitexaminadordesegurados
committee

comitexecutivo executivecommittee

InternationalAuditing
ComitInternacionaldePrticas
PracticesCommittee
deAuditoriaIFAC
IAPC

comitparaassuntoespecfico adhoccommittee

companhia company

companhiacontroladoraholding holdingcompany
companhiadeinvestimentos investmentcompany

companhiadeseguros insurancecompany

mutualinsurance
companhiadesegurosmtuos
company

CompanhiaEstadualde SoPauloStateBasic
TecnologiadeSaneamento Sanitation,Technology
BsicoeDefesadoMeio andEnvironmental
AmbienteCETESB ProtectionAgency

companhiahipotecria mortgageloancompany

companhialimitadacia. limitedliabilitycompany

companhiaoperante operatingcompany

companhiascedentes cedingcompanies

companhiasdeseguros
insuranceconsortia
consorciadas

comparabilidade(deinformaes
comparability
financeiras)

comparecimento attendance

compartilhamentodetermpo timesharing

compensao clearing,compensation

compensaodecheques checkclearing

compensaodettulos papelclearing

compensaoporperdasedanos losscompensation

compensar(v) offset(byagainst)

compensarumcheque clearacheck

competncianocargo jobcompetence

competnciaprofissional professional
(incluindoqualificao) competence

compilao compilation

componente component

comportamentodecompradores buyers'behavior

comportamentodoconsumidor consumerbehavior

comportamentoprofissional,
professionalbehavior
atitudeprofissional

arrangementwith
composiocomcredores
creditors
compra purchase

acquisitionofcommon
compradeaesordinrias
stock

compradebensdeformaglobal
lumpsumpurchase
porteirafechada

compradematerialdeconsumo, purchaseof
compradesuprimentos consumptionmaterials

compraevendadettulosno
daytrade
mesmodia

comprador buyer,purchaser

comprarttulosnaexpectativade
alta/baixa,compraraesna tobelong
expectativadealta/baixa

compreender undestandfigureout

compromisso commitment,agreement

compromissoobrigatrio bindingcommitment

compromissoparaaquisiode
capitacommitment
imobilizado

moneymarket
compromissosderecomprado
repurchase
mercadomonetrio
commitments

comprovaodeperdaou
proofofloss
prejuzo

supportingdocument,
comprovante
voucher

comprovantedecaixa cashvoucher

comprovantededepsitobancrio bankdepositslip

comprovantedelanamento journalvoucher

comunhodebens commonproperty

comunicao communication

comunicaodosinistro losscommunication

comunicadoimpresa pressrelease

comutao commutation

concedentedecrdito creditgrantor

conceitodecorrelaoentre
matchingconcept
receitasedespesas
conceitoderelevncia materialityconcept

conceituadareputao preeminentreputation

concesso concession

extensionofcredit
concessodecrdito
underwriting

concessionrio dealership

concessordeemprstimos lender

concessordelicena licensor

concluso conclusion

conclusoatingida,conclusoa
conclusionreached
quesechegou

conclusivo conclusive

concordar comply

concordar,contribuir concur

receivership,
concordata arrangementwith
creditors

concorrncia competition

concorrnciadesleal unfaircompetition

concorrnciapblica publicbid

concorrente competitor

concorrentedesconhecido darkhorse

condies(clusulas)de
emprstimos,condiesde loancovenants
financiamentos

condiesdecrdito creditterms

condiesdelicitao biddingconditions

condiesdetrabalho
poorworkingconditions
insatisfatrias

condiesdevenda saleterms,termsofsale

condiesfinanceiras,estarem
bebetteroff
melhores

conductofaffairs,
conduodosnegcios
conductofbusiness

confeco clothingmanufacture
conferncia conference

conferncia(maisdeduas
pessoasnamesmaligao conferencecall
telefnica)

proofoftransactions,
confernciadastransaes
checkingoftransactions

conferir check

confiabilidade reliability

confiana confidence

confivel reliable

dependabledepend,
confivelconfiar(v)
entrust(v)

confidencial confidential

confirmao confirmation

confirmaobancria bankconfirmation

acknowledgementof
confirmaoderecebimento
receipt

confirmaonegativa negativeconfirmation

confirmaopositiva positiveconfirmation

confirmaesrecebidas(de
incomingconfirmation
circulao)

confiscar confiscate

conflitodeinteresses conflictofinterests

congelar freeze

conglomerado conglomerate,group

CongressoNacional NationalCongress

conhecimentodeembarque billoflading

conhecimentodeembarqueareo airwaybill

conjuntodebens(deumapessoa) estate

conjuntodemedidasqueresultam
quasireorganization
emreestruturaoorganizacional

ConselhoAdministrativode AdministrativeCouncil
DefesaEconmicaCADE forEconomicDefense

advisorycouncil,
conselhoconsultivo
consultativegroup
conselhodeadministraode
boardoftrustees
fundaes

conselhodecontribuintes taxpayers'council

ConselhodeDesenvolvimento IndustrialDevelopment
IndustrialCDI Council

ConselhodePolticaAduaneira CouncilofCustoms
CPA Policy

conselhodiretor board

ConselhoFederalde FederalAccounting
ContabilidadeCFC CouncilCFC

fiscalcouncil,statutory
conselhofiscal
auditcommittee

ConselhoInterministerialde InterministerialPrices
PreosCIP BoardCIP

ConselhoMonetrioNacional NationalMonetary
CMN CouncilCMN

ConselhoNacionaldasZonasde NationalCouncilofthe
ProcessamentodeExportao ExportProcessing
CZPE Zones

ConselhoNacionalde NationalCouncilof
Abastecimento(antes,CFP Supply(Formely,
CompanhiadeFinanceiamentoda ProductionFinance
Produo)CONAB Company)

NationalCouncilof
ConselhoNacionalde
Scientificand
DesenvolvimentoCientficoe
Technological
TecnolgicoCNPq
Development

NationalCouncilof
ConselhoNacionaldeInformtica
Informaticsand
eAutomaoCONIN
Automation

ConselhoNacionaldePoltica NationalCouncilof
FazendriaCONFAZ FiscalPolicy

ConselhoNacionaldePoltica NationalCouncilof
SalarialCNPS WagePolicy

ConselhoNacionaldeSeguros NationalCouncilof
PrivadosCNSP PrivateInsurance

ConselhoNacionaldeSiderurgia
NationalSteelBoard
CONSIDER

ConselhoNacionalde NationalCouncilof
TelecomunicaesCONTEL Telecommunications

ConselhoNacionaldoPetrleo NationalPetroleum
CNP Council

ConselhoRegionalde RegionalAccounting
ContabilidadeCRC CouncilCRC

ConselhoRegionaldeEconomia RegionalEconomic
CRE CouncilCRE

RegionalCouncilof
ConselhoRegionaldeTcnicos
Administration
emAdministraoCRTA
TechniciansCRTA

consenso consensus

consentimento assent

conseqncia consequenceoutcome

conseqnciasfiscais taxconsequences

conservadorismo conservatism

consignao(em) consignment(on)

consignador consignor

consignatrio consignee

consolidao consolidation

ConsolidaodasLeisdo Consolidationofthe
TrabalhoCLT LaborLawsCLT

consolidaolinhaalinha linebylineconsolidation

consrcio consortium

consrciodebancos banksyndicate

incorporate,setup,form
constituirumapessoajurdica
acompany

construesemandamento constructioninprogress

construir build

substantiate,provethe
consubstanciar,comprovar
existenceof

consulta consultation

investmentadvisor,
consultordeinvestimentos
investmentadviser(UK)

consultoriadeorganizao managementconsulting

consumidor consumer

consumidorfinal ultimateconsumer

consumidorinterno domesticconsumer
consumo consumption

consumodematerial materialusage

conta account

contabancria bankaccount

contabloqueada blockedaccount

contacativa captiveaccount

contacongelada frozenaccount

contaconjunta jointaccount

contacorrente currentaccount

drawingaccount,
contadeadiantamento
advanceaccount

contadecapital capitalaccount

contadecobranaduvidosa doubtfulaccount

memorandumaccount,
contadecompensao
contraaccount

contadecontrole controllingaccount

contadecorrespondentesnopas
enoexterior(contasdobanco nostroaccount
comoutrosbancos)

contadedepsitoaprazo timedepositaccount

contadedepsitovistaem
demanddepositaccount
banco

contadedepsitoparapoupana savingsdepositaccount

contadedespesa expenseaccount

contadelucroseperdas profitandlossaccount

contadepoupana savingsaccount

contaderetenode
holdmailaccount
correspondncia

contadoresultado incomeaccount

contaemaberto openaccount

contaemformadeT Taccount

contaemsuspenso suspenseaccount

contagarantida securedaccount

containativa dormantaccount
contapessoal personalaccount

contaprmemria memorandumaccount

subsidiaryaccount,
contasubsidiria
subaccount

suspenseaccount,
contatransitria
clearingaccount

contavinculada blockedaccount

accounting,
contabilidade
accountancy

contabilidadeavaloresatuais currentvalueaccounting

contabilidadecriativa creativeaccounting

contabilidadedecustos costaccounting

contabilidadefiduciria fiduciaryaccounting

financialaccounting
contabilidadefinanceira
(=generalacc.)

generalaccounting
contabilidadegeral
(=financialacc.)

contabilidadegerencial managementaccounting

contabilidadeindustrial industrialaccounting

contabilidadeintegrada integratedaccounting

contabilidadequelevaemconta
inflationaccounting
osefeitosdainflao

contabilidadetributria taxaccounting

contabilizaobaseadana accrualbasisof
competncia(deexerccios) accounting

contabilizar record,accountfor

contadepsitocontabancria
depositaccount
que,geralmente,rendejuros

contador accountant

contadorauxiliar junioraccountant

contadorsnior senioraccountant

contadorgeral chiefaccountant

contagemcclica,contagem
ciclecount
rotativa

stocktaking(UK),
contagemdeestoques
inventorycount(USA),
 stockcount(UK)

contagemdevaloresmobilirios securities'count

contagensemsistemaderodzio rotationcounts

contagensporteste testcounts

contaminar taint

checkingaccount,cash
contamovimento account,deposit
account

contasapagar accountspayable

contasapagarafornecedores tradeaccountspayable

contasareceber accountsreceivable

contasarecebercomdireitoa
receivableswith
reclamao,contasarecebercom
recourse
direitoarecurso

contasareceberdebancos duefrombanks

discountedtrade
contasareceberdescontadas
receivables

contasarecebernegociadas factoredreceivables

tradeaccounts
contasaredeberdeclientes
receivable

contascanceladas(declientes deceasedcustomers'
falecidos) accounts

contasdecomerciantes merchantaccounts

contasdediretoresde
funcionriosedeempresasdeum houseaccounts
bancocontasinternas

contasderealizaoduvidosa,
allowancefordoubtful
provisoparadevedores
accounts
duvidosos

contato contact

contemplar,considerar contemplate

contedo contents

contingncia contingency

contingnciadeganho gaincontingency

contingnciafiscal taxcontingency

continuao continuation
continuar keepup,carryon

continuidade continuity

continuidadeoperacionaldos
negciosdaempresa,
goingconcern
continuidadenormaldosnegcios
daempresa

contornar bypass

contrabando smuggling,contraband

contraodecrdito tighteningofcredit

contraentrega ondelivery

contrapartida balancingitem

contrapartidadelanamento contraentry

contratao hiring

contratao(deprofissional) engagement

contratarpessoal hire

contrato(s)contratar(v) contract(n)(v)

longdatedcontract,
contratoalongoprazo
longtermcontract

contratoatermo forwardcontract

contratovista spotcontract

contratochaveemmos turnkeycontract

collectivelabor
contratocoletivodetrabalho
agreement

foreignexchange
contratodecmbio
contract

forwardexchange
contratodecmbioatermo
contract

contratodecomodato freeleaseagreement

contratodecompra purchasecontract

contratodedvida debtagreement

contratodeemprstimo,contrato
loanagreement
definanciamento

contratodefuturos futurescontract

contratodeopo optioncontract

contratodeparidadede indexparitycontract
indexadores

contratodepreofixo fixedpricecontract

contratodevendas salescontract

contratoporadministrao costpluscontract

contratosdederivativos derivativescontracts

contratosdemoedasnomercado currencyfutures
futuro contracts

contratosexecutveis enforceablecontracts

contribuiodecapital capitalcontribution

contribuioparaaPrevidncia socialsecurity
Social contribution

taxforsocialsecurity
financing(insubstitution
contribuioparaoFinanciamento
forFinsocial),social
daSeguridadeSocial(substituta
contributiononbillings,
doFinsocial)COFINS
socialinvestment
program

contribuioparaolucro profitcontribution

contribuiosocialCS socialcontribuition

contribuiosocialsobreolucro socialcontributionon
lquidoCSLLouCSSL netincome

contribuinte(pessoafsica) individualtaxpayer

contribuinte(pessoajurdica) corporatetaxpayer

subsidiary,affiliate,
controlada
affiliatedcompany

jointlycontrolled
controladaemconjunto(empresa)
company

controlador(pessoaqueexercea
controller
funodecontroladoria)

controladora controllingcompany

controle control

controleadministrativo administrativecontrol

controlecambial exchangecontrol

controlecompensatrio compensatingcontrol

controlecontbil accountingcontrol

controlecontbilinterno internalaccounting
 control

controledecustos costcontrol

controledeentrada,controlede
checkin,checkout
sada(hotis)

controledeestoques inventorycontrol

controledematerial materialcontrol

controledepoluio pollutioncontrol

controledeproduo productioncontrol

controledequalidade qualitycontrol

controledorazo ledgercontrol

controleinterno internalcontrol

controleoperacional operationalcontrol

controleoramentrio budgetarycontrol

controles checksandbalances

controlesadministrativos,
managementcontrols
controlesgerenciais

controlesdedeteco detectivecontrols

controlesdepreos pricecontrols

controlesdeprocessamento processingcontrols

controlesdiretos directcontrols

controlesindependenteseda managementand
administrao independentcontrols

controlstosafeguard
controlesparasalvaguardarativos
assets

controlespreventivos preventivecontrols

controleschave keycontrols

convention(historical
conveno(decustohistrico,por
costconvention,for
exemplo)
example)

convenocontbil accountingconvention

converso conversion,translation

translationofforeign
conversodemoedaestrangeira
currency

conversoparamoeda foreigncurrency
estrangeira(dedemonstraes translation(offinancial
financeiras) statements)

conversibilidade convertibility

convico confidence

cooperaointernacional internationalcooperation

cooperativa cooperative

CoordinationofFiscal
CoordenaodeInformaes
andEconomic
EconmicoFiscaisCIEF
Information

CoordenaodoSistemade Coordinationofthe
TributaoCST TaxationSystem

CoordenadordaAdministraodo CoordinatoroftheLabor
TrabalhoCAT Administration

CoordenadordoSistemade CoordinatoroftheTax
ArrecadaoCSA CollectionSystem

CorporaoFinanceira InternationalFinance
InternacionalIFC CorporationIFC

correodeumerro correctionofanerror

monetaryrestatement,
correomonetria
pricelevelrestatement

correio postoffice

correioeletrnico eletronicmail

correiorpido courier

correrriscos takerisks

correspondente,nopasouno
exterior,deoutrosbancos(contas
deoutrosbancoscomobanco) vostroaccount
relaesinterbancriasou
interdepartamentais

corretagem brokerage

corretor broker

corretordeinvestimentos investmentbroker

corretordeseguros insurancebroker

stockbroker,share
corretordevalores
dealer

mortgagebanking
corretorasdehipotecas
companies

cortedecustos costcutting
cortededocumentao cutoff

coseguro coinsurance

costume,hbito commonpractice

cota quota

cotao quotation

cotaoabaixodovalorjusto underbid

cotaracimadopreo overrate

cotista quotaholder

IndividualTax
CPF
Registration

creditar credit

crdito credit

crditoampliado extendedcredit

crditoaoconsumidor consumercredit

crditocomercial tradecredit

crditodeexportao exportcredit

crditodeimportao importcredit

crditodeliquidaoduvidosa doubtfuldebt

crditodiferido deferredcredit

crditoextraordinrio extraordinarycredit

crditofiscal taxcredit

crditofiscaldoexterior foreigntaxcredit

crditoirrevogvel errevocablecredit

crditorotativo revolvingcredit

crditosdocumentrios documentarycredits

delinquentaccounts
crditosemliquidao
receivable

governmentguaranteed
crditosgarantidospelogoverno
credits

credor creditor

credorhipotecrio mortgagee

credorpreferencial preferredcreditor
credorquirografrio ordinarycreditor

crescer(v) increase(by),isup(by)

crescimento(s) increase,growth

crescimentodeconsumo consumptiongrowth

crescimentoeconmico economicgrowth

crisedeliquidez liquiditysqueeze

critrio,critrios criterion,criteria

cronograma timechart,schedule

culpa fault

cumprir fill

cumprir(prazos) meet

cupom coupon

curador trustee

cursointensivo crashcourse

curvadeaprendizado learningcurve

curvadefreqncia frequencycurve

curvaderendimento yieldcurve

custeio costing

custeiodireto directcosting

custeiomarginal marginalcosting

custeioporabsoro absorptioncosting

custeioporlotes batchcosting

custeioporordemdeproduo jobcosting

custo cost

custoacrescidodasrendas costplusrevenues
auferidas earned

custoadministrado managedcost

custoamortizado amortizedcost

custoanormal abnormalcost

custobaseadoemprocessos activitybasedcosting
(atividades) ABC

custobsico basecost,basiccost
custocomparativo comparativecost

custocorrente currentcost

costofgoodssold,cost
custodasmercadoriasvendidas
ofsales

custodeaposentadoriaepenso pensioncost

custodeconverso conversioncost

custodedistribuio distributioncost

custodefabricao manufacturingcost

custodeinatividadedecapital carryingcostofcapital

custodemanuseio handlingcharge

custodemodeobra laborcost

custodeoportunidade opportunitycost

custodeparalisaes costofstoppages

custodepensodoperodode
pastservicepension
empregoanteriorvignciado
cost
planodeaposentadoriaepenso

custodepessoal personnelcost

custodeprocessocontnuo processcost

productioncost,output
custodeproduo
cost

custodereposio replacementcost

custodeservios(penses) servicecost(pension)

custodetransporte transportationcost

custodevendas costofsales

custodevida costofliving

custodepreciado depreciatedcost

custodiferencial differentialcost

custodireto directcost

custododinheiro costofmoney

custoefreteC&F costandfreightC&F

custoefetivo actualcost

custoespecfico specificcost

custofixo fixedcost
custohistrico historicalcost

custohistricoajustadoou
adjustedhistoricalcost
atualizado

custoimputado imputedcost

custoincorrido incurredcost

custoindireto indirectcost

custoinicial startupcost

custointangvel intangiblecost

marginalcost,
customarginal
incrementalcost

customdio averagecost

custonorecuperado unrecoveredcost

custonocontrolvel uncontrollablecost

custonoexpirado unexpiredcost

custooperacional operatingcost

custooriginal originalcost

custooumercado costormarket

custooumercado,oquefor
lowerofcostormarket
menor

custopadro standardcost

custoprimrio primecost

scheduledcost,
custoprogramado
programmedcost

custoreal actualcost,realcost

custoresidual residualcost

custosuplementar supplementarycost

custototal fullcost

custounitrio unitcost

custovarivel variablecost

cost,insuranceand
custo,seguroefreteCIF
freightCIF

costbenefitvaluefor
custobenefcio
money

custdia custody,safekeeping
custodiante custodian

custosadvocatcios legalexpenses

custosdeaquisio acquisitioncosts

costsofperforming
custosdeexecuode
remediation,costsof
reparaes
performingrepairs

custosdeexplorao explorationcosts

custosdefechamentodeuma
shutdowncosts
instalaodeproduo

custosdepropriedades costsofidlesite
desocupadasaguardandolimpeza awaitingcleanup

custosderejeio rejectioncosts

custosdereparaodomeio environmental
ambiente remediationcosts

custosdiferidos deferredcosts

custoseventuais contingentcosts

custosfixosquecontinuamaser
incorridosmesmodepoisde shutdowncosts
cessaraproduo

custosgeraisindiretos overheadcosts

custosincidentais incidentalcosts

custosinferioresaosprevistos costunderrun

custospagosantecipadamente prepaidcosts

custossemifixos semifixedcosts

custossemivariveis semivariablecosts

custossuperioresaosprevistos costoverrun

dadospermanentes standingdata

dados,informaes data

dano damage

darnfase placeemphasison

darentrada enter

darf bearwitness

darpoderes(procurao,por
empower
exemplo)

DARJ RiodeJaneiroState
 TaxPaymentForm

datadaemisso dateofissue

datadatransao tradedate

datadeefetivaodatransao transactiondate

datadeencerramento closingdate

datadeentrega deliverydate

datadeliquidao settlementdate

recorddate,dateof
dataderegistro
record

repricingdate,reset
dataderepactuao
date

datadevalidadedatransao valuedate

duedate,maturitydate,
datadevencimento
expirationdate

datadevigncia effectivedate

datadorelatriosobre
reportingdate
demonstraesfinanceiras

datafatal deadline

datafinal deadline

datalimite deadline

datarde,datadode gobackto,datebackto

deacordocomalei atlaw

deacordocomisto hereunder

dedireito dejure

defato defacto

deluxo deluxe

deltimahora lastminute

debnture debenture

debnturesdefruio fruitiondebentures

debitadoamenos undercharged

debitar debit

expensechargeto
debitarcontadelucroseperdas
profitandloss
dbito charge,debit

dbitodiretoemconta
directdebit
(automtico)

dbitosdehonorrios feecharges

dbitosdejuroseservios interestandfeecharges

feecharges,service
dbitosdeservios
charges

dbitosinternos housedebits

dbitosnolanados unposteddebits

decepo disappointment

decisodefazeroucomprar makeorbuydecision

DeclaraoAnualdoMovimento AnnualDeclarationof
EconmicoDAME EconomicMovement

declaraodeajusteannual annualincometax
pessoafsica returnindividuals

DeclaraodeContribuiese DeclarationofFederal
TributosFederaisDCTF ContributionsandTaxes

adjudicationof
declaraodefalncia
bankruptcy

declaraodeimposto taxreturn

declaraodeimpostoderenda
consolidatedtaxreturn
consolidado

DeclaraodeImpostodeRenda DeclarationofIncome
naFonteDIRF TaxatSource

declaraodeimpostoderenda,
incometaxreturn
declaraoderendimentos

DeclaraodeInformaesdo Declarationof
ImpostosobreProdutos InformationonExcise
Industrializados Tax

DeclaraodeTrnsitoAduaneiro CustomsTransit
DTA Declaration

DeclaraodoMovimento AnnualEconomic
EconmicoFiscalDMEF Return

declaraoexigidadepessoas
fsicasejurdicas(porexemplo, return
deimpostoderenda)

misrepresentation,
declaraofalsa
falsifiedreturn
declaraojuramentada,
affidavit
depoimento

declarao,antesdaemissodo
parecer,dequeaauditoriano
advanceclearance
revelou,ourevelou,fatoscapazes
deafetaroparecer

representations,returns,
declaraes
filings

declararconstitudaaassemblia calltoorder

decodificar decode

decolar(empresa) takeoff

decreto decree

DecretoLeiDL DecreeLayDL

decursodeprazo lapseoftime

deduo deduction

deduofiscal taxdeduction

deduonafonte deductionatsource

deduesporencargosdefamlia familyallowances
(paraimpostoderenda) (incometax)

dedutvel,dedutibilidade deductible,deductibility

deduzir extract

defasagem lag

understatementofthe
defasagemcambial
rateofexchange

defeito fault

deferimento granting

deficincia deficiency,shortfall

deficincias shortcomings

dficit deficit

dficitacumulado accumulateddeficit

dficitatuarial actuarialdeficit

dficitcomercial tradedeficit

cashshortagesand
dficiteexcedentesdecaixa
overages

definio definition
definitivo definite

deflao deflation

defraudao defraudation,fraud

deixarcair drop

delcredere delcredere

delegao mandate

delegaodeautoridade delegationofauthority

delegaodepoderes delegationofpowers

DelegaciadaReceitaFederal FederalRevenue
DRF ServiceFRS

deliberao deliberation

demanda demand

demandacrescente risingdemand

demandaglobal overalldemand

demandainelstica inelasticdemand

demisso dismissal

demissosemjustacausa unfairdismissal

demitirse resign

demoo demotion

statementofchangesin
stockholders'equity
demonstraodasmutaesno (USA),statementof
patrimniolquido changesin
shareholders'equity
(UK)

demonstraodelucros statementofearnings

demonstraodelucros statementofretained
acumulados earnings

incomestatement,profit
demonstraodelucroseperdas
andlossstatement

statementofchangesin
demonstraodeorigeme financialposition,
aplicaoderecursos statementofchangesof
condition

demonstraodesaldospor
aginglist,ageinglist
antigidade
demonstraodoresultado incomestatement

demonstraodosfluxosdecaixa statementofcashflows

demonstraofinanceirade personalfinancial
pessoafsica statement

demonstraofinanceira, financialstatement,
demonstraocontbil accountingstatement

FinancialStatements
DemonstraesContbeis
TogetherwithReportof
AcompanhadasdoParecerdos
IndependentPublic
AuditoresIndependentes
Accountants

demonstraesfinanceiras basicfinancial
bsicas statements

demonstraesfinanceiras
combinedfinancial
combinadas,demonstraes
statements
contbeiscombinadas

demonstraesfinanceiras comparativefinancial
comparadas,demonstraes statements,group
contbeiscomparadas accounts

demonstraesfinanceiras
condensedfinancial
condensadas,demonstraes
statements
contbeiscondensadas

demonstraesfinanceiras consolidatedfinancial
consolidadas,demonstraes statements,group
contbeisconsolidadas accounts

demonstraesfinanceiras
denominadasemmoeda
estrangeira,demonstraes
contbeisdenominadasem
moedaestrangeira
financialstatements
denominatedinforeign
currency

demonstraesfinanceirasem
moedadepoderaquisitivo
financialstatementsin
constante,demonstraes
constantcurrency
contbeisemmoedadepoder
aquisitivoconstante

demonstraesfinanceirasem
moedaestrangeira, foreigncurrency
demonstraescontbeisem financialstatements
moedaestrangeira

demonstraesfinanceiras
intermedirias/intercalares, interimfinancial
demonstraescontbeis statements
intermedirias/intercalares

demonstraesfinanceirasno unauditedfinancial
auditadas,demonstraes statements
contbeisnoauditadas

demonstraesfinanceiraspara
generalpurpose
finsgerais,demonstraes
financialstatements
contbeisparafinsgerais

demonstraesfinanceiras
reformuladas/reapresentadas, restatedfinancial
demonstraescontbeis statements
reformuladas/reapresentadas

demonstraesfinanceiras, financialstatements,
demonstraescontbeis accountingstatements

demonstraesfinanceiras,
allpurposefinancial
demonstraescontbeispara
statements
usogeral

demonstraesproforma proformastatements

ScheduleofGainon
DemonstrativodeApuraodo
SaleofRealEstate
LucroImobilirioPFDALI
Personal

DemonstrativodoCoeficientede ScheduleofCoefficient
ReduodoImpostode forReductionofImport
ImportaoDCR Duty

denominao denomination

denominaosocial companyname

densidade density

dentrodovalordemercado
(quandoopreodeumpapel
inthemoney
financeiroestabaixodovalorde
mercado)

denouncement,
denncia
accusation

departamentalizao departmentalization

DepartamentodeComrcio ForeignTrade
ExteriorDECEX Department

departamentodecompras purchasedepartment

proofdepartment,
departamentodeconferncias
checkingdepartment

departamentodecontabilidade accountingdepartment

Consumers'Protection
DepartamentodeProteoe
andDefense
DefesadoConsumidorDPDC
Department

DepartamentodeRegistroe Departmentof
FiscalizaodoCapital Registrationand
EstrangeiroFIRCE SupervisionofForeign
Capital

departamentodetreinamento trainingdepartment

departamentodevendas salesdepartment

DepartamentodoTesouro NationalTreasury
NacionalDTN Department

DepartamentoNacionalde NationalDepartmentfor
ProspecodeMineriaisDNPM MineralProspecting

DepartamentoNacionalde NationalDepartmentof
TelecomunicaesDENTEL Telecommunications

departamentopessoal personneldepartment

dependente dependent

depositante depositor,bailor

depositar deposit

depositrio depositary,bailee

depositrio(deaes)com
votingtrust
poderes(procurao)paravotar

depsito depositdepot

timedeposit,notice
depsitoaprazo
accountdeposit

demanddeposit,sight
depsitovista
deposit

DepsitoAduaneirode BondedDistribution
DistribuioDAD Warehouses

depsitobancrio bankdeposit

depsitodemargem margindeposit

depsitodepoupana savingsdeposit

depsitoreembolsvel refundabledeposit

depsitosbancriosvinculadosa equitylinkedbank
aes deposits

opentimedeposit
depsitosdeprazoemaberto
account

depsitosespeciais specialdeposits

depsitosfeitosporcorretoras brokereddeposits

depsitosinterfinanceiros interfinancialdeposits
depsitosjudiciais judicialdeposits

depsitosquerendemjuros interestbearingdeposits

depreciao depreciation

depreciaoacelerada accelerateddepreciation

accumulated
depreciaoacumulada
depreciation

depreciaolinear straightlinedepreciation

depreciar depreciate

deprecivel depreciable

depresso depression

depressoeconmica economicdepression

deputado deputy

derivativos derivatives

derramamento spillage

desacelerao slowdown

desacordo disagreement

desacostumado unaccustomed

discount,negative
desgio
goodwill

desaprovar disapprove

undercapitalized,
descapitalizado
decapitalized

descarregar unload

descarrilar derail

descentralizao decentralization

descentralizar decentralize

descobertas findings

descobrir uncover

descompassosnotempo,
desequilbriosnotempo(entre timemismatches
ativosepassivoscorrelatos)

desconfiar mistrust

discountedwith
descontadocomdireitoarecurso
recourse
descontar discount

descontar(cheque) cashin

discontinuation,shut
descontinuao
down

desconto discount,allowance

desconto(desgio)deobrigao
bonddiscount
outtulodedvida

descontobaseadoemvolume volumediscount

descontocomercial tradediscount

descontoindevido unduedeductions

descontoparapagamentovista,
cashdiscount
descontodecaixa

descontoperdido,descontono
lostdiscount
aproveitado

descontosobrecompras purchasediscount

descontosobrevendas salesdiscount

descontosagressivos,descontos
predatorydiscounts
predatrios

descrdito discredit

descrever describe

descriodecargo jobdescription

descuido,desleixo(s)descuidar,
neglect(n)(v)
desleixar(v)

descumprimento noncompliance

desdobramentodecontas breakdownofaccounts

desembaraoalfandegrio customsclearance

desembarcar disembark

desembolso disbursement,outlay

desembolsodecaixa cashdisbursement

desembolsosdecapital capitaloutlays

desempenho performance

desempenhodealtonvel highlevelperformance

desempenhoglobal overallperformance

desempregado jobless,unemployed
desemprego unemployment

desenbolsar spend

desenhar design

desenvolvimento development

desenvolvimentodesistemas systemsdevelopment

desenvolvimentoeconmico economicdevelopment

desenvolvimentoimobilirio realestatedevelopment

DesenvolvimentoRodovirioS.A. HighwayDevelopment
DERSA Company

desequilbrio instability

desequilbrioeconmico economicdistress

desequilbrionabalanacomercial tradeimbalance

desestabilizar destabilize

defalcation,
desfalque
embezzlement

desguarnecer,desmontar dismantle

designao assignment

designar design

designarnovamente reappoint

desistir quit

desmembramento dismemberment

desmembramentodeaes split,stocksplit

desmonetizao demonetization

desnacionalizao denationalization

desobedincia disobedience

desobrigar release

desonesto dishonest

despachantealfandegrio customsbroker

despachar dispatch,expedite

despacho dispatch

desperdcio waste

desperdcionormal normalspoilage
despesa expense

despesa(benefcio)deimpostode incometaxexpense
renda (benefit)

despesadecobrana collectioncharge

despesadecomercializao acquisitioncost

despesadeentrega deliveryexpense

despesadefabricao manufacturingexpense

despesadepublicidade advertisingexpense

despesadesadeealimentao healthandfoodexpense

despesadiferida deferredcharge

despesaeventual,despesano
nonrecurringexpense
recorrente

despesafinanceira financialexpense

despesaindiretadepartamental departmentaloverhead

despesaoucrditodeimposto deferredtaxexpenseor
diferido benefit

despesarecorrente recurringexpense

despesasacumuladasapagar accruedliabilities

despesascomdescarga landingcharges

despesascomdesenvolvimento productdevelopment
denovosprodutos expenses

despesasdeescritrio officeexpenses

despesasdeorganizao organizationexpenses

despesasderepresentao,
entertainmentexpenses
despesasdeentretenimento

despesasdevendae sellingand
administrativas administrativeexpenses

despesasdeviagem travelingexpenses

despesasdesembolsadas outofpocketexpenses

directmanufacturing
despesasdiretasdefabricao
expenses

sundryexpenses,
despesasdiversas
miscellaneousexpenses

despesasdoexerccio(no
integrantesdoscustosde periodcosts
produo)
despesasgerais generalexpenses

generalindirect
despesasgeraisindiretas expenses,general
overhead

despesasgeraisindiretasno unabsorbedburden,
absorvidas unabsorbedoverheads

indirectexpenses
despesasindiretas
overheads

despesaslegais legalexpenses

despesasnooperacionais nonoperatingexpenses

despesasoperacionais operatingexpenses

despesaspagasantecipadamente prepaidexpenses

despesasproperacionais preoperatingexpenses

desprovidode lacking

desregulamentao deregulation

destacvel detachable

highlight(n)(v)detach
destaque(s)destacar(v)
(v)

destinaodelucrosacumulados appropriatedsurplus

destinaoderecursos applicationofresources

desvalorizao devaluation

desvalorizaodamoeda currencydevaluation

desvantagem disadvantage

desvio switch

desviopadro standarddeviation

detalhe(s)detalhar(v) detail(n)(v)itemize(v)

detentor(quedetmapossedo
holder
bemoupapelnegocivel)

detentordeaplice policyholder

deterioration,
deteriorao
impairment

deterioraopelouso wearandtear

deturpar garble

debtor(n)receivable
devedor
(adj)
devedorhipotecrio mortgager

devedoresquepagamcomatraso slowpayers

dever(s)(v) duty(n)owe(v)

devidadiligncia duediligence

devoluo return

devoluodemercadoriaao
returntovendor
vendedor

devoluodoimpostoderenda incometaxreturn

workingday,business
diatil,diadasemana
day,weekday

dirio journal

dirioauxiliar subsidiaryjournal

diriogeral generaljournal

OfficialDaily
Government
DirioOficialdaUnioDOU
Newspaper,Official
FederalGazetteDOU

Diasdecarncia daysofgrace

diasdevendasemcontasa numberosdays'salesin
receber receivables

diferenacambial exchangedifference

diferenanovencimentoem
tempodemontantes(entreativos maturitygap
epassivoscorrelatos)

diferenasalarial salarydifference

diferena,distino difference

diferenaspermanentes(entreo
permanentdifferences
lucrocontbileotributvel)

diferenastemporrias,diferenas
temporais(entreolucrocontbile temporarydifferences
otributvel)

diferimento deferment,deferral

diferimentocontbildoimpostode
interperiodtaxallocation
renda

diferir defer

diferir,divergir differ
dignodeconfiana trustworthy

diluio dilution

diminuiodajornada,reduoda cutback(inworking
jornada hours)

diminuir decrease

dinheiro money

dinheirobarato cheapmoney

dinheiroemcaixa cashonhand

dinheiroocioso idlemoney

dinheiroparagastospessoais pocketmoney

dinheiroreembolsvelmediante
callmoney
solicitaodocredor

direito right

direitoavoto votingright

acquiredright,vested
direitoadquirido
right

direitoautoral copyright

direitocomercial commerciallaw

direitocontratual contractualright

rightsofrecourse
direitoderegresso
recourse

direitodesubscriopreferencial preferentialsubscription
deacionistas right

direitolquidoecerto clearlegalright

direitomercantil mercantilelaw

direitosalfandegrios,direitos
customsduties
aduaneiros

direitosdelavra miningrights

direitosdesubscrio subscriptionrights

direitosespeciaisdesaques SpecialDrawingRights
SDR SDR

direitosexecutveis,direitode
enforceableclaims
regresso

direitosnoreivindicados unassertedclaim

diretor director
diretoradministrativo administrativedirector

diretorfinanceiro financedirector

diretoria boardofdirectors

AdministrationofTax
DiretoriadeArrecadaoe
Collectionand
FiscalizaoDAF
Fiscalization

diretortesoureiro treasurer

Diretrizcontbil accountingpolicy

diretrizes policies

dirigentessindicais unionofficers

discordncia,dissidncia dissent

discordar disagree

discrepncia discrepancy

discriminaodecontas breakdownofaccounts

discriminar itemize,discriminate

discurso speech

discutir,debater discuss

dispndio expenditure

dispndioparaaquisiode capitalexpenditure
imobilizado (CapEx)

dispendioso costly,expensive

dispensa waiver

dispensadeempregados layoff,redundancy

dispensardeumpagamento discharge

disponibilidadedemoeda moneysupply

availablefunds,cash
disponvel
andbanks

disporderecursos afford

dispositivosestatutrios statutoryprovisions

sow,disseminate,
disseminar
broadcast

collectivelabor
dissdiocoletivo
agreement

dissoluo dissolution
distino award

distorcer distort

distribuio distribution

distribuiodecustos costallocation

distribuiodeimpostoderenda
interperiodtaxallocation
entreperodoscontbeis

distribuiodemodeobra(de
payrolldistribution
folhadepagamento)

distribuioderecursos, dispositionofresources,
destinaoderecursos applicationofresources

distribuioderenda, incomedistribution,
redistribuioderenda incomeredistribution

distribuiodoimpostoderenda allocationofincome
(noregimedecompetncia) taxes

distribuidor distributor

distribuidoresdettulosevalores
securitiesdealers
mobilirios

distrito district

distrbio,deordemviolenta riot

ditado(s)ditar(v) dictation(n)dictate(v)

discrepancy,
divergncia divergence,
disagreement

diversificao diversification

diversos sundry,other

dvida debt

dvidaacurtoprazo shorttermdebt

dvidaalongoprazo longtermdebt

dvidaataxaflutuante floatingratedebt

externaldebt,
dvidaexterna
crossborderdebt

dvidafundada fundeddebt

dvidaincobrvel baddebt

dvidanacional nationaldebt

dvidanocorrente noncurrentdebt
dvidaprincipal seniordebt

dvidapblica publicdebt

dvidasecundria(hipotecaem
juniordebt
segundograu,porexemplo)

dvidasubordinada subrodinateddebt

dividendo dividend

dividendocumulativo cumulativedividend

dividendodeclarado declareddividend

yearenddividend,final
dividendodofinaldeumexerccio
dividend

dividendoemdinheiro cashdividend

dividendoemespcie dividendinkind

dividendofixo fixeddividend

dividendointermedirio,dividendo
interimdividend
intercalar

dividendonocumulativo noncumulativedividend

dividendonoreclamado unclaimeddividend

dividendoobrigatrio compulsorydividend

dividendopreferencial preferreddividend

dividendoproposto proposeddividend

dividendosapagar dividendspayable

dividendosatrasados dividendsinarrears

divulgao(informaessobreas
demonstraesfinanceiras
disclosure
geralmenteemformadenotas
explicativas)

divulgaoadequada adequatedisclosure

divulgaocompleta,divulgao
fulldisclosure
total

divulgaoentreparnteses parentheticdisclosure

divulgaosuplementar supplementaldisclosure

doao,donativo donation

doador donor

documentao documentation
documentaodeplanejamento detailedplanning
detalhado documentation

documentria documentary

offeringmemorandum,
documento(prospecto)queapia
offeringcircular,offering
umlanamentodeaes
prospectus

DocumentforCollection
ofFederalIncome,
DocumentodeArrecadaode
ReceiptofCollectionof
ReceitasFederaisDARF
FederalIncome,Federal
TaxPaymentForm

documentodeembarque shippingdocument

documentoparadiscusso discussionpaper

documentofonte,documentode
sourcedocument
origem

doenaprofissional occupationaldisease

commercialdollar
dlarcomercial
(importandexport)

paralleldollar(black
dlarparalelo
market)

dlarturismo tourismdollar

domiclio domicile

domicliolegal legaldomicile

domnioabsoluto absolutetitle

domniopblico publicdomain

dotaodepessoal staffing

doutrina jurisprudence

duodcimosdoimpostoderenda monthtlytaxinstallments

duplicata tradenote

duplicataapagar tradenotepayable

duplicataareceber tradenotereceivable

discountedtrade
duplicatadescontada
receivable

Ecomercial ampersand(&)

econometria econometrics

economiaaquecida buoyanteconomy
economiademercado marketeconomy

economiadetroca bartereconomy

economiadirigida controlledeconomy

economiaemrpidaexpanso boomingeconomy

economiaesttica staticeconomy

economiaestatizada stateownedeconomy

economiainvisvel,economia
undergroundeconomy
informal,economiaparalela

economiamadura matureeconomy

economiamista mixedcapital

economia,cinciadaeconomia Economics

economiasdeescala economiesofscale

buildingsand
edificaesebenfeitorias
improvements

edifciodeescritrios officebuilding

edifcios buildings

callfortender,callfor
editaldeconcorrncia
bid

editorial editorial(press)

educaopermanente,continuada continuingeducation

cumulativeeffectofa
efeitocumulativodemudanaem
changeinaccounting
princpiocontbil
principle

efeitomultiplicador multipliereffect

efeitoregressivo backwasheffect

efeitoscompensatrios offsettingeffects

efeitospessoais personaleffects

eficciaeficaz effectivenesseffective

eficinciaeficiente efffeciencyefficient

elaboraodepolticasou
policymaking
diretrizes(empresa)

elegibilidadeelegvel eligibilityeligible

elemento element

elementosdecusto costelements
 eliminationof
eliminaodetransaesentre
intercompany
empresadomesmogrupo
transactions

eliminarporetapas phaseout

elisofiscal taxevasion

ematraso inarrears

emcascata cascading

emconsignao onconsignment

emexerccio(defuno) acting

emfaltanoestoque outofstock

emlicena onleave

emmos onhand

emmilharesde inthousandsof

emprocesso(produtos) inprocess(goods)

emrisco atrisk

emrisco atrisk

emvigor ineffect

embalagem packing

embargo embargo

embarquedeprodutos shipmentofgoods

emborcar capsize

embutido builtin

emenda amendment

emergncia emergency

emigrao emigration

emissodeaes stockissue

emitente drawer

emitirumcheque drawacheck

empacotar package

empilhadeira forklifttruck

emprio mart

empreendedor entrepreneur
 enterprise,venture,
empreendimento
undertaking

empreendimentocomercial
venture
especulativo

empreendimentoconjunto jointventure

empregadodeescritrio clericalworker

empregador employer

empregados employees

bigpayjob,highlypaid
empregobemremunerado
job

empreitada piecework

empreiteiro contractor

enterprise,company,
empresa
corporation,business

empresaaberta,empresacom
publiclytraded
aescotadasembolsade
company,quoted
valores,empresacomaes
company,listed
transacionadasembolsade
company
valores

empresaantecessora predecessorcompany

EmpresaBrasileirade BrazilianAeronautics
AeronuticaEMBRAER CompanyEMBRAER

empresabrasileiradecapital Braziliannationalcapital
nacional company

BrazilianRadioand
EmpresaBrasileirade
BroadcastingService
RadiodifusoRADIOBRS
RADIOBRS

EmpresaBrasileirade Brasilian
TelecomunicaesS.A. Telecommunications
EMBRATEL CompanyEMBRATEL

EmpresaBrasileiradeTurismo BrazilianTourism
EMBRATUR CompanyEMBRATUR

cedingcompany,
empresacedente transferringcompany,
assigningcompany

empresacoligada,empresa
associatedcompany
associada

empresacomercialouindustrial businessenterprise

empresacontrolada subsidiary,controlled
 company

parentcompany,
empresacontroladora,matriz
controllingcompany

EmpresadeCorreioseTelgrafos MailandTelegraph
ECT Company

empresadeportemdio mediumsizedcompany

empresadeprestaodeservios servicecompany

EmpresadeProcessamentode
SocialSecurityData
DadosdaPrevidnciaSocial
ProcessingCompany
DATAPREV

empresadiversificada diversifiedcompany

empresaemfuncionamento operatingcompany

empresaemmarcha goingconcern

empresaemergente emergingbusiness

empresaestatal stateownedcompany

empresaestrangeira foreigncompany

closedcompany,
empresafechada
closelyheldcompany

empresafiliada affiliatedcompany

empresainativa dormantcompany

empresaincorporadaou
mergingcompany
incorporadora

empresainvestida investee

affiliatedcompany,
empresaligada
groupcompany

empresanacional domesticcompany

empresapequena smallbusiness

empresaresultantedefuso combinedcorporation

customerdriven
empresavoltadaparaocliente
company

entrepreneur,
empresrio
businessman

empresasparticipantesdefuso
combiningcompanies
ouincorporao

empresasquesealiampara alliedcompanies,
determinadoobjetivo corporateventure
 partners

emprsitmosmantidospara
loansheldforresale
revenda

emprestar lend

emprstimoacurtoprazo shorttermloan

emprstimoalongoprazo longtermloan

emprstimoaprazo termloan

emprstimoaprestaes installmentloan

emprstimovista demandloan

emprstimobancrio bankloan

emprstimocomjurosfixos fixedinterestloan

emprstimocomtaxaflutuante,
floatinginterestloan
emprstimoscomjurosvariveis

emprstimocomercial commercialloan

emprstimocompulsrio compulsoryloan

emprstimoconsolidado consolidatedloan

emprstimoefetuadopormeiode
syndicatedloan
consrciodebancos

emprstimoestrangeiro foreignloan

assetbasedlending
emprstimogarantidoporativos collateralizedlending
guaranteedlending

emprstimoporumdia dayloan

emprstimoresgatvelquando
callloan
solicitado

emprstimoponte bridgingloan

emprstimos loansborrowings

emprstimosaestudantes studentloans

emprstimosaoconsumidor consumerloans

emprstimoscomparcelasem
delinquentloans
atraso

emprstimosecompromissosde
loansandcommitments
emprstimos

loansoutstanding,
emprstimosemaberto
outstandingloans
emprstimosgarantidos securedloans

emprstimosgarantidospor homeequityloans,
hipotecasderesidncias mortgageloans

emprstimoshipotecrios mortgagelending

emprstimosimobilirios realestateloans

emprstimosmedianteusode checkcreditloans
cheques overdraft

emprstimosparaconstruo constructionsloans

emprstimosparaosetorde
retailcreditloans
varejo

emprstimosquenoauferem
juros(emvistadadificuldadede nonaccrualloans
receberoprincipal)

emprstimosreestruturados restructuredloans

emrpesaincorporada mergedcompany

emrpesasucessora successorcompany

encaixe fit

encampaohostil hostiletakeover

encargo charge,burden

encargosfinanceiros financialcharges

encargosindiretos indirectcharges

encargosindiretosabsorvidosno absorbedburden,
custeiodaproduo appliedoverhead

encarregadodaescriturao
bookkeeper
contbil

encarregadodenegcios commercialattach

encarregarse takechargeof

encerraratividades closedownactivities

encerraroperaes closedownoperations

encontro meeting

endereopostal mailingaddress

endividamento indebtedness

endossado endorsee

endossante endorser
endossar endorse

endossatrio endorsee

endosso endorsement

endossoembranco blankendorsement

endossorestritivo restrictiveendorsement

energiaeltrica(setor) energy(industry)

nfase emphasis

lineup(inarow)place
enfileirar
inrows

engano mistake

engano(s)enganar(v) swindle(n)(v)

engendrar,executar engineeroperate

engenheiro engineer

enriquecer enrich

entendermal misunderstand

EnterpriseResourcePlanning EnterpriseResource
ERP PlanningERP

entidade entity

entidadegovernamental governmentagency

entidadenormativa regulatoryagency

entidadequeapresentaorelatrio reportingentity

entidadesfechadasde closedprivatepension
previdnciaprivada entities

admission,admittance,
entrada
inflow

entrada(sinal) downpayment

entradadecaixa cashinflow

entradadecapital capitalinflow

entrante incoming

entraremvigor becomeeffective

entreaspas(citao) inquotes

entrega delivery

entregaadomiclio homedelivery
entregadeumbemusado(como
partedopagamentodeumanova tradein
aquisio)

entreposto emporium,deposit

newsconference,press
entrevistacoletivaimpresa
conference

entrevista,encontro appointment,interview

enviar,expedir send,forward

envolvido implied

pocademaistrabalho busyseason

pocaoportuna timeliness

equao equation

equalizaodeprincpios harmonizationof
contbeis accountingprinciples

equilbrio(processopara
assegurarqueascomprase
vendasemcadamoedaequeos
depsitos/emprstimos matching
feitos/recebidosestejam
equilibradoscasadospor
montanteeporvencimento)

equipamentoauxiliar standbyequipment

equipamentosdetransferncia onlinewiretransfer

equipmentand
equipamentoseinstalaes
installations

equiparaosalarial salaryequalization

equivalente equivalent

equivalenteaoordinria commonstock
(EUA) equivalent(USA)

errtico erratic

misstatement,mistake,
erro
error

errocompensatrio compensatingerror

errodeamostragem samplingerror

errodeapresentao misstatement

errodeimpresso misprint

erropadro standarderror
erroretificador offsettingerror

errosistemtico bias

escala scale,range

escaladecrescente degressivescale

escapar evade

escassez shortage

escoamento outflow

escopodotrabalhodeauditoria scopeofauditwork

escopo,extenso,alcance scope

escritomo handwritten

escritrio office

escritriocentral headquarters

escritura indenture,deed

escritura titledeed

escrituradefideicomisso deedoftrust,trustdeed

escrituradevenda deedofsale

escrituraocontbil bookkeeping

escrutnio ballot

escrutinizar scrutinize

esgotado,vendido soldout

espalharboatos peddle

especialista expert,specialist

especializao expertise,skill

espcie(em) king(in)

especificaodecargo jobspecification

espcime,exemplar specimen

especulao speculation

especulador adventurer,speculator

espritoempreendedor enterpreneurship

esquema scheme

esquemadepagamentos paymentschedule
essncia extract

essencial essential

estabelecer establishsetforth

estabilizao stabilization

estadonatal homestate

estagflao stagflation

estagnao stagnation

estaremmelhorescondies
bebetteroff
financeiras

governmentowned
estatais,empresasdogoverno
companies

estatismo statism

estatutodeumaempresa statutes,bylaws,
contratosocial articlesofassociation

estatutosdeempresas articlesofincorporation

estenografia shorthand,stenography

estimar(v)estimativa(s) estimate(n)(v)

estimativaamenor underestimate

estimativadecustos costestimate

estimativadehonorrios feequotation

estoquebsico basestock

estoquedemovimentaolenta slowmovinginventory

estoqueemconsignao consignmentinventory

estoquefinal closinginventory

estoqueregulador bufferstock

estoques inventories

inventoryending
estoques,saldofinal
balance

estornar reverse

estorno reversingentry,reversal

estrangeiro foreigner,alien

estratgiadeinvestimentos investmentstategy

estratgiaoperacional operatingstategy
estruturadaempresa corporatestructure

estruturadecapital capitalstructure

estruturadepreo pricestructure

estruturafinanceira financialstructure

estudodecaso casestudy

estudodeviabilidade feasibilitystudy

exhaust(v)exhaustion
esvaziar(v)esvaziamento(s)
(n)

ticaprofissional professionalethics

tica,tico Ethics,ethical

etiqueta label,tag

Euro Euro

eurodlares eurodollars

euroobrigaes eurobonds

evasodecapital(EUA) capitalflight(USA)

eventoposterioraobalano postbalancesheet
patrimonial event

eventosubseqente subsequentevent

evidncia evidence

competentevidential
evidnciacompetente
matter

evidnciadeauditoria auditevidence

evitao avoidance

evoluo evolution

examedeauditoria examination,audit

limitedscope
examedeescopolimitado
examination

exato exact

exaurir exhaust

exausto depletion

exausto depletion

exceo exception

excedente overage
exceder exceed

excessodeatividade(paraoqual
ocapitaldaempresa overtrading
insuficiente)

overstocking,inventory
excessodeestoque
overage

excessodelucros excessprofits

excessodepessoal overstaffing

exclusivo exclusive

execuodehipoteca foreclosure

execuodenegociaes dealmaking

executar execute

executarhipoteca foreclose

executvel(foralegal) enforceable

executivo executive

executivosdealtonvel seniorexecutives

exercer exercise,execute

financialyear,
exercciofinanceiro
accountingperiod

exercciofiscal fiscalyear

exercciofiscal(=perodo financingyear,
contbil) accountingperiod

exignciasdereservas reserverequirements

exigvelacurtoprazo(passivo
currentliability
circulante)

exigvelalongoprazo(passivo) longtermliability

exorbitante exorbitant

expanso expansion

expansoeconmica economicexpansion

expansomonetria monetaryexpansion

expectativa expectation

expectativadevida lifeexpectancy

expedio shipment

expedio(departamento) shippingdepartment
expedientecomercial businesshours

experincia experience

explicao explanation,definition

exportao(s)exportar(v) export(n)(v)

exportador exporter

exposioarisco exposure

exposioatual currentexposure

exposiopotencial potentialexposure

expropriao expropriation

expropriaodeativos,
expropriationofassets
expropriaodebens

extenso scope

extenso sweeping

dismissalwithout
extintosemjulgamentodomrito
prejudice

extraoficial offtherecord

extrapolao extrapolation

extrato extract

extratobancrio bankstatement

extratodeconta accountstatement

extrato,excerto excerpt

extratosdedepositantes depositorstatements

fbrica factory,plant

fbricadelatas cannery

fabricao manufactoring

fabricaonacional,fabricao
homemade
caseira

fabricante manufacturer

facilitar facilitate

facultar(v) permit

faixa range

falandosrio business(tomean)
falncia bankruptcy,crash

falnciainvoluntria involuntarybankruptcy

falha deficiency,fault

falhanocumprimentodeclusula
default
contratual

default,failure,
falha,fraqueza
breakdown

falhas shortcomings

falido bankrupt,broke

falsidadeideolgica misrepresentation

falsificao forgery

falsificado counterfeit

faltadecorrelao,desequilbrio,
descompasso(entreativose
mismatch
passivoscorrelatos)em
montanteseprazos

faltadeespao outofroom,cramped

faltadeestoques(nacontagem inventoryshortage(in
fsica) physicalcount)

faltadestoques(perdas) inventoryshrinkage

faltadeuniformidade inconsistency

faltanoestoque outofstock

fantasia fancy,invented

fardo bale

fartura wealth

fatogeradordeimposto taxableevent

fator(matemtica) factor

CumulativeIndexfor
FatorAcumuladodeJurosFAJ
CalculationofInterest

FatordeAtualizaoPatrimonial BalanceSheet
FAP RestatementFactor

FatordeAtualizaoSalarial SalaryAdjustment
FAS Factor

fatordeproduo factorofproduction

fatorderisco riskfactor
FatoresCrticosdoSucesso CriticalSuccessFactors
FCS CSF

fatual factual

faturaconsular consularinvoice

faturadevendas salesinvoice

faturadevida dueinvoices,duebills

faturaenviada outwardbills

faturavencida duebills,dueinvoices

fatura,notafiscal invoice

faturamento invoicing,billing

faturamentoparcelado,
progressbilling
faturamentoparcial

faturista invoiceclerk

favor favor

favorecido beneficiary

fazerescala callat

fazeromercado(negociarde
maneiraacriarmercadoparaum makeamarket
determinadoativo)

fechamento closing

fechamentodecapital goingprivate

fechamentointermedirio,
interimclosing
fechamentointercalar

fechar(operao) closedown

fecharumaposio closeaposition

FederaoBrasileiradas BrazilianFederationof
AssociaesdeBancos BankAssociations
FEBRABAN FEBRABAN

FederationofIndustries
FederaodasIndstriasdo
oftheStateofSo
EstadodeSoPauloFIESP
PauloFIESP

FederationofIndustries
FederaodasIndstriasdo
oftheStateofRiode
EstadodoRiodeJaneiroFIERJ
JaneiroFIERJ

Federationof
FederaodoComrciodo
CommerceoftheState
EstadodeSoPauloFCESP
ofSoPauloFCESP
FederaoInternacionalde InternationalFederation
ContadoresIFAC ofAccountantsIFAC

feiracomercial,feiradenegcios tradefair

feriado bankholiday(UK)

feriadonacional nationalholiday

feriadooficial publicholiday

frias vacation

frias vacation,holidays

friasapagar vacationaccrual

friasremuneradas holidaypay

ferramenta tool

fertilizante fertilizer

guarantor,sponsor,
fiador
surety

fiana guarantee

fibratica opticalfiber

ficaremcontato keepintouch

fichadeprateleira,paraestoque bincard

fichaderazo ledgercard

fictcio fictitious

fidedignamente fairly

fidedignidade fairness

fidedigno fair

fideicomissrio trustee,fiduciary

fideicomisso,trustee,fiduciary fiducirio,fiduciary

fila,fileira,linha row

filial branch

filme film

finaldoano yearendlatterpartofx

finanaspblicas publicfinances

financiado debtor,borrower

financiadopor fundedby
 borrowing,lending,
financiamento
financing

shorttermborrowing,
financiamentoacurtoprazo shorttermloan,short
termfinancing

financiamentoalongoprazo longtermfinancing

financiamentodeatividadesdo fundingofbank's
banco activities

financiamentodedficit deficitfinancing

financiamentodedvida debtfinancing

financiamentodeestoques inventoryfinancing

financiamentodeexportao exportfinancing

financiamentodeleasing,
leasefinancing
financiamentodearrendamento

financiamentodeoperaes
tradefinance
comerciais

financista financier

firma firm

firmadeadvogados lawfirms

firmadeconsultoria consultingfirm

firmasderenome,firmas
majorfirms
principais,firmasmaiores

flexvel flexible

floatdedepsitodescontadoao
depositfloat
valorpresente

florestamento afforestation

flutuao fluctuation

fluxodecaixa cashflow

fluxodecaixafuturo,fluxode
discountedcashflow
caixadescontado

fluxodecaixanegativo negativecashflow

flowofcapital,capital
fluxodecapital
flow

fluxodefundos flowoffunds

fluxodelucrosprojetados earningsstream

fluxodetrabalho workflow
fluxograma flowchart

focar finetune

foco focus

folhadeanlise analyticschedule

folhadecustodeservio jobcostsheet

folhadecustos,folhadecusteio costsheet

folhadepagamento payroll

folhadepapel sheet

folhadetempo(detrabalho) timesheet

folhasdeinventrios inventorysheets

fonteautorizada,fonte
authoritativesource
competente

fontedefundos sourceoffunds

foradeimpresso outofprint

foradelinha outofline

foradequesto,foradepropsito outofthequestion

foradeservio offduty

foradolocaldetrabalho offsite

foradovalordemercado(quando
opreodeumpapelfinanceiro outofthemoney
ultrapassaovalordemercado)

foradelei actoflaw

foradetrabalho laborforce,workforce

ForaSindicalFS TradeUnionCouncil

foratarefa taskforce

forjado counterfeit

formao background

formal formal

formar form

formato format

formulrio form

fornecedor supplier,vendor
fornecedordemantimentos caterer

fornecer supplycater

fornecimento delivery

fotocpia photocopy

compulsoryself
franquiadeseguroobrigatria
insurance

franquia,franchise,exclusividade
franchise
dedistribuio

fraqueza weakness

weaknessininternal
fraquezaemcontrolesinternos
controls

fraude fraud,embezzlement

fresco fresh

fretamento chartering

frete freight

freteareo airfreight

fretepagoantecipadamente advancefreight

frota fleet

fugadecapital(EUA) capitalflight(USA)

funodelinha linefunction

funcionrioburocrtico(de
clerk
escritrio,deloja)

funcionriograduado,diretor
officer
executivo

funcionrioqualificado,funcionrio qualifiedofficial,
responsvel responsibleofficial

funesdeapoio backoffice

funesdeapontamento(demo
timekeepingfunctions
deobra)

funesdeoperao frontoffice

FederalSavingsand
FundaodosEconomirios
LoansBankEmployees'
FederaisFUNCEF
Foundation

GetlioVargas
FundaoGetlioVargasFGV
FoundationFGV

FundaoInstitutodePesquisas InstituteofEconomic
EconmicasFIPE
fundamento
fundo
fundodeamortizao
FundodeAplicaoFinanceira FinancialApplication
FAF
FundodeAssistnciaao
TrabalhadorFAT
FundodeAssistnciae
PrevidnciaaoTrabalhadorRural
FUNRURAL
FundodeAssistnciaTcnica,
EducacionaleSocialFATES
fundodecomrcio
fundodecomrcionegativo
FundodeCompensaode
VariaesSalariaisFCVS CompensationFund
FundodeDesenvolvimentoSocial SocialDevelopment
FDS
fundodefideicomisso
FundodeFinanciamento
ExportaoFINEX
FundodeFinanciamentopara
AquisiodeMquinase Machineryand
EquipamentosIndustriais
FINAME
FundodeGarantiadeTempode
ServioFGTS
FundodeInvestimentoSetorial
FISET
FundodeInvestimentosda
AmazniaFINAM
FundodeInvestimentosde
TrabalhadoresFIT
ResearchFoundation
fundament,element
ground,basis
fund
sinkingfund
FundFAF
FundforWorkers'
Assistance
RuralWorkers'
AssistanceFund
FundforTechnical
Assistance,Educational
andSocialAid
goodwill
negativegoodwill
SalaryVariations
Fund
trustfund
FundforFinancing
Exports
GovernmentAgencyfor
EquipmentFinancing
FINAME
GovernmentSeverance
IndemnityFundfor
Employees,Guarantee
FundforLengthof
Service(Accrued
SeverancePay)FGTS
SectorialInvestment
Fund
AmazonInvestment
Fund
Workers'Investments
Fund
FundodeInvestimentosdo NortheastInvestment
NordesteFINOR Fund

fundodepensoeapostentadoria pensionfund

fixedincomefund
fundoderendafixapessoafsica
individuals

fundoderendafixapessoa fixedincomefund
jurdica corporations

fundoderenovao(ou renewal(or
reposio) replacement)fund

fundoderesgate redemptionfund

fundoemcondomnio mutualfund

fundofiscal fiscalfund

fundofixoourotativodecaixa imprestcashfund

FundoMonetrioInternacional InternationalMonetary
FMI FundIMF

fundomtuo mutualfund

FundoNacionaldeCulturaFNC NationalCulturalFund

FundoNacionalde NationalDevelopment
DesenvolvimentoFND Fund

FundoNacionalde NationalFundforthe
DesenvolvimentodaEducao Developmentof
FNDE Education

FundoSocialdeEmergncia
EmergencySocialFund
FSE

fundos funds,resources

fundosdeaes equityfunds

FundosdeInvestimentosCulturais CulturalandArtistic
eArtsticosFICART InvestmentFunds

fundosdeinvestimentos realestateinvestment
imobilirios funds

FundosdeInvestimentosno FundsforForeign
ExteriorFIEs Investments

fundosdisponveis availablefunds

fundosdisponveismediante
moneyatcall
solicitao

fundosecompensaode
cashandclearings
cheques
fundosemcommodities commoditiesfunds

fundosemcotasdeFAF fundsinFAFquotas

fundosfechados closedendfunds

fundosfederais federalfunds

fundosforadoslivros shushfunds

fundosinsuficientes insufficientfunds

fundosnoregistrados unrecordedfunds

funil,gargalo bottleneck

furto pilferage,theft

fusodeempresas merger,amalgamation

fusodeinteresses,fusode
poolingofinterests
participao

fusohorrio timezone

fuseseincorporaeseoutras
formasdecombinaesde businesscombination
empresas

exchangetraded
futurostransacionadosembolsa
forwards

gado livestock

galera gallery

ganhar earn

ganho gain,profit

ganhodecmbio(transao) exchangegain

ganhodecapital capitalgain

ganhoouperda gainorloss

ganhoouperdaatuarial actuarialgainorloss

ganhoouperdaemtransaes transactiongainorloss

garantia guarantee

garantia(contrato) secure(contract)

jointandseveral
garantiaconjuntaesolidria
guarantee

garantiasdosprodutos productwarranties

securetheborrower's
garantiradvidadofinanciado
indebtedness,
 collateralize

gasolina gas,gasoline

gastar spend

gasto spending

genuno genuine

gernciadelinha linemanagement

gernciadenvelmdio middlemanagement

gerenteadministrativo administrativemanager

gerentedevendas salesmanager

gerentefinanceiro financemanager

gerente,administrador manager

gerentegeral generalmanager

glosa disallowance

glosar disallow

gorjeta tips,gratuity

governador governor

gradegerencial managerialgrid

grfico graph

grficodebarras barchart

grficodeexecuo progresschart

grficodeGantt(grficoque
mostraadiscrepnciaentreo Ganttchart
desempenhooradoeoreal)

grficodepontodeequilbrio breakevenchart

granel(a) bulk(in)

gratificao bonus,gratuity

gratificaoaempregados employees'bonus

gratificaodeincentivo incentivebonus

gratuito(EUA) complimentary(USA)

grau degree,grade

grmio guild,association

greve strike,workstoppage
grevedoempregador lockout

greveilegal illegalstrike

grupoconsolidado consolidatedgroup

Environmental
GrupodeApoioNormalizao
NormalizationSupport
AmbientalGANA
Group

grupodecoordenao coordinatinggrupo

grupodeempresas groupofcompanies

grupodetrabalho taskforce,workgroup

guerradepreos pricewar

guia(relatrio)derecebimento taxpaymentform

guiadeexportao exportlicense

guiadeimportao importlicense

guiaderemessa remittanceslip

guindaste crane

guindasteparagrandespesos derrick

habilidade skill,expertise

habilitado qualified,capable

habitao,moradia housing

habitual frequent

haveres fortune

hedgecruzado crosshedge

Hedgedinmico dynamichedging

herana inheritance,legacy

hidroeltrica hydroelectric

hierarquia hierarchy

hiperinflao hyperinflation

hipoteca(s)hipotecar(v) mortgage(n)(v)

hipotecasecundria,hipotecaem secondmortgage,junior
segundograu mortgage

hipotecasresidenciais residentialmortgages

historyofpayments,
histricodepagamentos
paymentrecord
holding,companhiacontroladora holdingcompany

businessman,
homemdenegcios
entrepreneur

homologar homologate,confirm

honestidadedeatos fairplay

honorrio fee

attoney'sfees,lawyer's
honorriosadvocatcios
fees

honorrioscotados feequotation

honorriosdaadministrao managementfees

honorrioslegais(advogados) legalfees

honorriosporcompromissode
commitmentfees
emprstimos

honrar honor

horademquina machinehour

horahomem manhour

horasdetrabalho,horasde
workinghours
expediente

horasextras overtime

horista hourlypaidworker

identidade identity

idoneidade eligibilitygoodstanding

igual(adj)igualar,equiparar(v) equal(adj)(v)

igualar(v)igualdade(s) equate

ilegtimo unlawful

iliquidez illiquidity

ilquido illiquid

ilusrio,enganoso misleading

imaginao imagination,fancy

imigrao immigration

imissodeposse(imveis) writofentry(properties)

writofentry(movable
imissodeposse(mveis)
assets)
imobilizado fixedassets

imvel realestate

impacto striking,impact

mpar unique,odd(number)

imparcial impartial

impedimento impediment

impenhorabilidade restraintofmortgage

imperfeio flaw

imperfeito imperfect

impercia malpractice

implementao implementation

impopular unpopular

impor impose,dictate

importao import

importante relevant

importar import

imposto tax

ImpostodeExportaoIE exporttax

impostodeexportao,direitode
exportduty
exportao

ImpostodeImportaoII importduty

ImpostodeRendaIR incometax

ImpostodeRendadePessoa
corporateincometax
JurdicaIRPJ

ImpostodeRendanaFontesobre taxatsourceonnet
LucroLquidoILL income

withholdingincometax,
ImpostodeRendaRetidona
incometaxwithheldat
FonteIRRF
source

impostodiferido deferredtax

impostodireto directtax

impostoindireto indirecttax

ImpostoPredialeTerritorial MunicipalRealEstate
UrbanoIPTU TaxIPTU

ImpostoProvisriosobrea
MovimentaoouaTransmisso
deValoresdeCrditoseDireitos
deNaturezaFinanceira
(conhecidocomoImposto
ProvisriosobreMovimentao
Financeira)IPMF
ProvisionalTaxonthe
Movementor
TransmittalofValues
andCreditsandof
RightsofaFinancial
Nature(knownas
TemporaryTaxon
FinancialActivities)
IPMF

impostoretidonafonte withholdingtax

impostosobreapropriedade propertytax

ImpostosobreaPropriedadede
VehicleTax
VeculosAutomotoresIPVA

ImpostosobreaRendaIR IncomeTaxIR

ValueAddedTax
ImpostosobreCirculaode (V.A.T.)onSalesand
MercadoriaseServiosICMS Services,ValueAdded
TaxICMS

impostosobreempresas corporatedtax

impostosobrefolhadepagamento payrolltax

impostosobreganhosdecapital capitalgainstax

impostosobrelucroimprevisto windfallprofittax

TaxonFinancial
ImpostosobreOperaes
Operations,Financial
FinanceirasIOF
TransationTaxIOF

ImpostosobreProdutos
ExciseTaxIPI
IndustrializadosIPI

ImpostosobreServiosde
ServicesTaxISS
qualquernaturezaISS

impostosobretransferncia,
transfertaxSISA
impostosobretransmissoSISA

ImpostosobreTransmissode
BensIntervivos(otermousado, PropertyTransferTax
naprtica,SISA)ITBI

impostosobrevendas salestax

ImpostosobreVendasaVarejode
combustveislquidospara fueltax
veculos,excetoleodieselIVV

ImpostoTerritorialRuralITR RuralLandTax

ImpostonicosobreMinerais
TaxonMinerals
IUM
impreciso inaccurate

imprevisto unforeseen

improvvel unlikely,remote

impugnao refutation

impulso impulse

contractualdefault
inadimplementocontratual
breachofcontract

inadimplente delinquent

inadmissvel unallowable

inalienabilidade restraintonalienation

inalienvel inalienable

inamistoso unfriendly

incapacidade inability

incndiointencional,incndio
arson
culposo

incentivo incentive,stimulus

incentivoexportao exportincentive

taxincentive,fiscal
incentivofiscal
incentive

incentivossempresas industryincentives

incidncia incidence

incidnciadeimposto levy

inciso subparagraph

inclinar lean

inclusivo inclusive

incobrvel uncollectible

incompatvel unsuitable

incompetncia,inaptido incompetence

inconstitucional unconstitutional

incorporaodacontroladorapela
downstreammerger
subsidiriaincorporaoinversa

incorporaodesubsidiriapela
upstreammerger
controladora
incorporada mergedcompany

incorporadora mergingcompany

incorrerprejuzos sustainlosses

incorreto inaccurate

incorrido incurred

incumbncia task

indagao,inquirio,
inquiry
interrogatrio

indeferir refuse,reject,dismiss

indenizao indemnity

indenizaoporacidentesde workmen's
trabalho compensation

independncia independence

indesejvel undesirable

indevido undue

indexao indexation

indicador indicator

indicadoreseconmicos economicindicators

indicar indicate

ndice index,ratio

ndice(Nacional)dePreosao (National)Consumer
ConsumidorI(N)PC PriceIndexI(N)PC

ndice(taxa)deoperao operatingratio

ndiceBOVESPAfuturo BOVESPAfuturesindex

ndicedeaes shareindex

ndicededvida,ndicede
debtequityratio
patrimnio

ndicedeendividamento debttoassetratio

ndicedeliquidez liquidityratio

ndicedeliquidezimediata,
acidtestratio
quocientesecodeliquidez

ndicedelucrobruto grossprofitratio

ndicedelucrosobrevendas returnonsales
 rateofearningsontotal
ndicedelucrossobreocapital
capitalemployed,return
totalempregado
oncapital

ndicedemercado marketindex

price/earningsratio
ndicedepreo/lucroP/L (P/E),multipleof
earnings

ndicedepreos priceindex

ndicedePreosaoConsumidor ConsumerPriceIndex
IPC CPI

ndicedePreosaoConsumidor ConsumerPriceIndex
RealIPCr BrazilianReal

ndicedePreosaoConsumidor AmplifiedConsumer
AmpliadoIPCA PriceIndex

ndicedepreosdeatacado wholesalepriceindex

ndicedepreosdevarejo retailpriceindex

ndicedeReajustedoSalrio MinimumSalary
MnimoIRSM ReadjustmentIndex

ndicederetornosobrevendas ratioofnetincometo
lquidas netsales

ndicedeSalriosNominaisISN NominalSalariesIndex

GeneralPriceIndex
ndiceGeraldePreosIGP
IGP

ndiceGeraldePreosMercado GeneralMarketPrice
IGPM Index

indisputvel indisputable

induo induction

indstriademodeobraintensiva laborintensiveindustry

indstriasdealtatecnologia hightechindustries

ineficaz ineffective

ineficiente inefficient

inesperado unforeseen

inexeqvel unfeasible

inexperiente unskilled

inflao inflation

inflaodesenfreada runawayinflation
influncia influence

influenciar bias

influxo inflow

informaocontbil accountinginformation

informaoprivilegiada privilegedinformation

information(never
informaes
plural)

informaesconfidenciaisobtidas
insiderinformation
depessoalinternodaempresa

informaesdirigidas targetedinformation

informaesfinanceiras prospectivefinancial
prospectivas information

informaesfinanceiras supplementalfinancial
suplementares information

informaestrimestraisITRs quarterlyinformation

InformedeRendimentose IncomeandTax
RetenonaFonteIRRF WithholdingsReturn

infringement,
infrao
malfeasance

infraestrutura infrastructure

incio inception,beginning

inciodasatividades startup

inidneo,incapaz incapable

inigualado unequaled

inigualvel unique

ininterrupto nonstop

injuno(usufruto) usufruct

injustificado unwarranted

injusto undue,unfair

inoportuno illtimed

inovao innovation

insalubre unhealthy

insatisfatrio unsatisfactory

inseguro unsafe
insenodeimpostos taxexemption

inserir insert

insolvncia insolvency

insolvente insolvent

inspecionar inspect

inspectoresdergosde supervisoryagency
supervisogovernamental examiners

inspectoresdergosnormativos regulatoryexaminers

inspetordebanco bankexaminer

instalaes facilities

instalaesconjuntas jointfacilities

instalaeseequipamentos fixturesandequipment

instalaesindustriais industrialfacilities

instalaesociosas idlefacilities

instncia instance

instauraodeprocesso initiationoflegalaction

instvel,inconstante unstable

instituiofinanceira financialinstitution

InstitutoBrasileirodeContadores BrazilianInstituteof
IBRACON AccountantsIBRACON

InstitutoBrasileirode BrazilianInstituteof
DesenvolvimentoFlorestalIBDF ForestryDevelopment

BrazilianInstituteof
InstitutoBrasileirodeGeografiae
Geographyand
EstatsticaIBGE
StatisticsIBGE

BrazilianInstituteof
InstitutoBrasileirodeOpinio
PublicOpinionand
PblicaeEstatsticaIBOPE
StatisticsIBOPE

InstitutoBrasileirodoCafIBC BrazilianCoffeeInstitute

InstitutoBrasileirodoMeio BrazilianInstituteofthe
AmbienteIBAMA EnvironmentIBAMA

BrazilianInstituteof
InstitutoBrasileirodoMercadode
CapitalMarkets
CapitaisIBMEC
IBMEC

InstitutodeAdministrao InstituteofFinancial
FinanceiradaPrevidnciae AdministrationofSocial
AssistnciaSocialIAPAS Security

InstituteofInternal
InstitutodeAuditoresInternos
Auditors

InstitutodeOrganizaoRacional InstituteofWork
doTrabalhoIDORT Organization

InstitutodePesquisas Institutefor
TecnolgicasIPT TechnologicalResearch

InstitutodeRessegurosdoBrasil BrazilianReinsurance
IRB Institute

InstitutoNacionaldaAssistncia NationalInstituteof
MdicadaPrevidnciaSocial SocialMedical
INAMPS Assistance

InstitutoNacionaldaPropriedade NationalInstituteof
IndustrialINPI IndustrialPropertyINPI

NationalInstituteof
InstitutoNacionaldeColonizao
Colonizationand
eReformaAgrriaINCRA
AgrarianReform

InstitutoNacionaldePesose NationalInstituteof
MedidasINPM WeightsandMeasures

NationalInstituteof
InstitutoNacionaldoSeguro SocialSecurity,
SocialINSS BrazilianSocialSecurity
InstituteINSS

filingofsupporting
instruodeprocesso
documents

instruoerelatrio instructionandreporting

RegulatoryInstruction
InstruoNormativa(fiscal)IN
(tax)

instrues instructions

instruiralgumparaumatarefa brief

instrumental instrumental

instrumentodedissoluodeuma
articlesofdissolution
empresa

instrumentosfinanceiros financialinstruments

insuficincia deficiency,shortage

insuficinciadeliquidez liquidityshortage

insuficinciadepessoal understaffed

insumo input
intangvel intagible

integraohorizontal horizontalintegration

integraovertical verticalintegration

integralizaodecapital paymentofcapital

inteiramentenovo brandnew

inteiramente,integralmente entirely

inteireza,integridade(de completeness(ofa
transao) transation)

inteiro,ntegro entire

intempestivo illtimed

interao interaction

intercmbio interchange

interdependncia interdependence

interescritrios interoffice

interesses(direitodepropriedade)
equityinterest
sobreasaes

interestadual interstate

intermediao intermediation

middleman,
intermedirio,atravessador intermediary
intermediate

interpelao judicialnotification

interpolao interpolation

interpretar interpret

interpretarmal misinterpret

interromper adjourn

abnormalstoppages,
interrupesanormais
terminations

intimao subpoena

intrnseco builtin

introduo introduction

intruso outsider

invlido(s)invalidar(v) void(n)(v)
inventrio inventory

inventriofsico physicalinventorytaking

investida investee

investidor investor

investidorinstitucional institutionalinvestor

investigaodeassuntosdomeio environmental
ambiente investigation

investimentoderendafixa fixedincomeinvestment

investimentoestrangeiro foreigninvestment

investimentos investments,holdings

investimentosaltamentelquidos cashequivalents

involuo involution

irregular irregular

irrelevante immaterial

irrevogvel irrevocable

irrigao irrigation

isentar(v)isento(s) exempt(v)(n)

isentarderesposabilidade hldharmless

isentodedbitos freeofcharge

isentodeencargos freeofcharge

isentodetarifas dutyfree

isolar insulate

itemcompensatrio balancingitem

itemdecobrana collectionitem

iteminthecourseof
itememprocessodecobrana
collection

itemextraordinrio extraordinaryitem

itemnousual unusualitem

itensdecaixa cashitems

itensdiversos miscellaneousitems

itensemsuspenso suspenseitems

itinerrio itinerary
jazidamineral miningdeposit

jogolimpo fairplay

jia(paraadmissoemclubeetc.) entrancefee

jornal dailynewspaper

julgamento ruling

boardoftrade(USA),
juntacomercial commercialregistry
(UK)

Conciliationand
JuntadeConciliaoe JudgmentCouncil(for
JulgamentoJCJ individuallabor
agreements)

juntar bringtogether

juramento oath

jriprincipal grandjury

jri,jurados jury

jurisdio jurisdictiondistrict

jurisdiofiscal taxjurisdiction

jurisprudncia precedent

jurolquido netinterest

juronegativo negativeinterest

juroprovisionado accruedinterest

juros interest

juros interest

juros(com) interestbearing

juros(sem) interestfree

juroscompostos compoundinterest

arrearsinterestinterest
jurosdemora
onarrears

jurosembutidos,jurosimplcitos implicitinterest

jurosimputados imputedinterest

jurosmximos(emcontratosde
cap
opo),limitesuperior

jurosmnimos(emcontratode
floor
opo)
jurossimples simpleinterest

jurossobreemprstimoscuja
interestonnonaccrual
possibilidadedecobrana
loans
precria

justia justice

justo fair

justovalordemercado fairmarketvalue

lacrado sealed

lacuna vacancy

lanadordeumaopo writer

lanamentocontbil accountingentry

lanamentodeabertura openingentry

lanamentodecorreo correctingentry

lanamentodedirio journalentry

lanamentoderetificao adjustingentry

lanamentofiscal taxassessment

lanamentonoslivros posting

lanamentonoslivroscontbeis bookentry

lanamentoouemissodettulos
flotation,offering
nomercado

lanamentoscompensatrios compensatingentries

enter,post(inbooks,
lanar
etc.)

lanarnodirio journalize

latifundirio ownerofalargeestate

latifndio largeestate

laudodeavaliao appraisalreport

lavoura farming

legado bequest,legacy

legalizar validate

LegioBrasileiradeAssistncia BrazilianLegionof
LBA Assistance

legislao legislation
legislaosocietria corporatelegislation

legislaotributria taxlegislation

legtimo legitimate

lei law

leiadjetiva procedurallaw

LeiAntitruste AntitrustAct

leicomercial businesslaw

LeidasFalncias BankruptcyAct

LeidasSociedadesporAes CorporationLaw

leidomenoresforo leasteffortprinciple

leifiscal taxlaw

leiordinria ordinarylaw

leisubstantiva substantivelaw

leigo layman

leilo auction

leilodeswaps swapauction

leiturarpida scroll

lembrete, lembrana reminder

letra(ttulo)aoportador bearerbill

letradecmbio billofexchange

letradecmbioaprazo timedraft

letradecmbiocomvencimento
superioratrsmesesapartirda longbill
datadeemisso

letradecmbiocomercial tradebillofexchange

letradecmbiodecomrcio
exterioracompanhadados documentarybillof
documentosquederamorigemao exchange
saque

LetradoTesouroNacionalLTN NationalTreasuryBill

letradotesouronoreajustvel nonindexedtreasurybill

LetraFinanceiradoTesouroLFT FinancialTreasuryBill

indextreasurybill,
letrareajustveldotesouro
reajustabletreasurybill
letrasmantidasparacobrana billsheldforcollection

levantamento surveyinventory

levantamentodedados factfinding

levaradiante carryout

levarumprojetoatofinal followingthrough

liberar release

licena leavelicensefranchise

leaveofabsence,
licenacomautorizao
furlough

licenamaternidade maternityleave

licenapaternidade paternityleave

invitationtobid,bidding,
licitao
tender

licitaopblica publictender

lder leader

liderana leadership

ligametlica alloy

ligao association

ligeiro(a) slight

limbo limbo

preliminarycourtorder,
liminar
preliminaryinjunction

limitaesaoescopodoexame scopelimitations

limitaesestatutrias statutorylimitations

limitedecrdito creditlimit

limitedeendividamento borrowinglimit

limitemximodacapacidade fullcapacity

linear linear,straightline

linhadecrdito creditline,lineofcredit

linhadeespera waitingline,queue

linhadelucro(prejuzo)finalde
umperodonademonstraodo bottomline
resultado(altimalinha)
linhademontagem assemblyline

linhadeproduo productionline

linhadeprodutos productline

primaryreporting
linhaderesponsabilidadeprincipal
responsibility

linhadivisria borderline

linhasdecrditorotativo revolvinglinesofcredit

linhasdeorientao guidelines

linho flax,linen

settlement
liquidao extinguishment
liquidation

liquidaodedvida debtcleanup

liquidaodireta directsettlement

liquidante liquidator

liquidez marketability,liquidity

liquidezdomercado marketliquidity

lquidodeimposto netoftax

listadeembarque packinglist,manifest

listadeespera waitinglist

listadependncias todolist

listadesaldossegundoos
aginglist,ageinglist
vencimentos

listadeverificao checklist

listanegra blacklist

listagemdechequessustados stopchecklist

litgio litigation

litgiotrabalhista laborlitigationdispute

livreabordoFOB FreeOnBoardFOB

FreeAlongsideShip
livreaoladodonavioFAS
FAS

livreempresa freecompany

livreiniciativa freeenterprise
livrete booklet

TaxableIncomeControl
LivrodeApuraodoLucroReal
Register,taxcalculation
LALUR
bookLALUR

livrodeatas minutebook

livroesgotadonomercado outofprint

livrocaixa cashbook

livroscontbeis accountingbooks

lobista(executordolobby) lobbyist

localdetrabalho workplace

localizao location

locatrio tenant

assoonaspossible
logoquepossvel
ASAP

atyourearliest
logoquepuder
convenience

logotipo logotype

lojadedepartamentos departmentstore

lote batchlotplotofland

loteeconmico economiclotsize

limitedliability
ltda.limitada
partnershipltda.

lucrativo profitable

earnings,gain,profit,
lucro
income

pretaxincome,income
lucroantesdoimpostoderenda
beforeincometax

lucrobruto grossprofit

lucrodepartamental departmentalprofit

lucroematividadessecundrias downstreamprofit

lucroemtransaesentre
departamentosdamesma interdepartmentalprofit
empresa

lucroentreempresasdomesmo
intercompanyprofit
grupo

lucroescritural paperprofit
lucroestimado,lucroprevisto anticipatedprofit

lucrofuturo,descontadoaovalor discountedfuture
presente earnings

lucroimprevisto windfallprofit

lucroinflacionrio inflationgain

lucrolquido netprofit,netincome

lucrolquidoporao netincomepershare

lucromarginal marginalincome

lucromonetrio monetarygain

lucronaconverso translationgain

lucronooperacional nonoperatingincome

unearnedincome,
lucronorealizado
unrealizedprofit

lucronopapel paperprofit

lucrooperacional,lucrodas operatingprofit,income
operaes fromoperations

lucrooperacional,prejuzo operatingprofit,
operacional operatingloss

lucroouprejuzonoreconhecido unrecognizedgainor
(nocontabilizado) loss

earningspershare
lucroporao
EPS

lucropresumido presumedprofit

lucroprojetado projectedprofit

lucroreal taxableincome

realizedgain,realized
lucrorealizado,prejuzorealizado
loss

lucrotributvel taxableincome

lucrovegetativo holdinggain

retainedearnings,
lucrosacumulados
earnedsurplus

lucrosacumuladosdeentidade
acquiredsurplus
adquirida

lucrosacumuladosdisponveis availablesurplus

lucrosacumuladosno unappropriatedretained
distribudos earnings
lucrosexcedentes excessprofits

lucrosnodistribudos undistributedprofits

lucrosretidos(acumulados) restrictedretained
restritos earnings

luvas keymoney

luzverde greenlight

macroeconomia macroeconomics

mf malafidebadfaith

maior higher

HighestReference
MaiorValordeRefernciaMVR
Value

maioriaabsoluta majority

maisalm further

maisvalia appreciation

malogro flop

malsucedido unsuccessful

malversao misappropriation

mandado writ,mandate

mandadodesegurana injunction

mandato termofoffice

mandatrio mandatory

manejvel manageable

manifesto manifest

manipulao manipulation

manipulaodecontasde
empresaparamelhorlas windowdressing
camuflagem

manter(registros,etc.) keep(books,etc.)

manualdecontabilidade accountingmanual

ManualofRulesand
ManualdeNormaseInstrues
InstructionsforFinancial
(InstituiesFinanceiras)MNI
Institutions

InstrucitonManualfor
ManualdeOrientaodePessoa
CorporateIncomeTax
Jurdica(IR)MAJUR
MAJUR
manualdepolticas policymanual

manuseiodemateriais materialshandling

manuteno maintenance,upkeep

manutenodeumpreofixono
pegging
mercado

labor,manpower,
modeobra
workforce,laborforce

modeobradireta directlabor

skilledlabor,skilled
modeobraespecializada
workers

modeobraindireta indirectlabor

skilledmanpower,
modeobraqualificada skilledlabor,skilled
workers

mquinapicotadeira shredder

mquina,motor engine

maquinrio,maquinaria machinery

machineryand
mquinaseequipamentos
equipment

marca make,brand

marcacomercial brand

marcaregistrada trademark

marcasepatentes trademarksandpatents

margembruta grossmargin

margemdecontribuio marginofcontribution

margemdelucro profitmarginspread

margemdelucrobruto grossprofitmargin

marginofsafety,safety
margemdesegurana
margin

margemlquida netmargin

margemoperacional operatingmargin

massafalida bankruptestate

materaisparamanuteno maintenancematerials

materiaisconsumveis consumablestores
material material

materialdeconsumo consumptionmaterials

materialdeembalagem packingmaterial

materialdeescritrio officesupplies

materialdireto directmaterial

materialindireto indirectmaterial

matriaprima rawmaterial

headoffice,homeoffice,
matriz mainoffice
headquartersmatrix

expirationdate,maturity
maturidade
date

maufuncionamento malfunction

maupagador delinquent

maximizao maximization

maximizaoderentabilidade,
profitmaximization
maximizaodelucratividade

mximo maximum

mecnica mechanics

mecanismo mechanism

mdiaaritmtrica arithmeticmean

mdiageomtrica geometricmean

mdiamvel movingaverage

mdiaponderada weightedaverage

mdiaproporcional proportionalmean

mdiasimples simpleaverage

mdiamdio averagemean

medianteumlucro ataprofit

mediato(s)mediar(v) mediate(n)(v)

mediodainflao measurementofinflation

medio,mensurao measurement

medida measure,degree

medidadeumajarda yardstick
 ProvisionalMeasure
MedidaProvisriaMP
MP

mdioprazo mediumterm

moneysupply,
meiocirculante
circulatingmedium

meiodepagamento mediumofexchange

meioempresarial businesscommunity

meioexpediente halftimeparttime

meios waysandmeans

meiosdeinformao massmedia

meiosdepagamento meansofpayment

melhorcompra bestbuy

bestofknowledgeand
melhordoconhecimentoecrena
belief

improvement,
melhoramento
betterment

melhoramentosemterrenos landimprovement

membro member

membrodeumaorganizao fellowmember

internalcontrol
memorandodecontroleinterno
memorandum

memorandum,
memorando,memorandos
memoranda

menorrigornaconcessode
looseningofcredit
crdito

menos minus

mensagem,misso errand,mission

optionalmonthlyincome
mensalo
taxindividuals

mensalidade,prestaomensal monthlyinstallment

mensalista salaryearner

mentor mastermind

menudeopes cafeteriamenu

mercado market,mart

mercadoaberto openmarket
mercadoacionrio,mercadode
stockmarket
aes

mercadodebalco overthecountermarket

mercadodecapitais capitalmarket

mercadodedinheiro moneymarket

mercadodeeurodlares eurodollarmarket

mercadodenvelmdio middlemarket

mercadodeopes optionsmarket

hedgeoperations
mercadodeoperaesdehedge
market

mercadodetrabalho labormarket

MercadodoConeSul SouthConeMarket
MERCOSUL Mercosur

mercadodominadopor
sellers'market
vendedores

mercadoexterno foreignmarket

mercadoextraoficial nonofficialmarket

moneymarket,financial
mercadofinanceiro
market

mercadofinanceirodefuturos financialfutures

mercadofracionrio oddlotmarket

mercadointerbancriode interbankplacement
colocaes market

homemarket,domestic
mercadointernolocal
market

mercadolivre freemarket

mercadolivreeaberto freeandopenmarket

mercadonegro blackmarket

mercadoparalelo parallelmarket

mercadoprimrio primarymarket

mercadosecundrio secondarymarket

mercadoriadepositadaem
bondedgoods
armaznsalfandegados

goods,merchandise,
mercadorias
commodities
mercadoriasemoedas
spot
disponveisparaentregaimediata

mercadoriasemtrnsito goodsintransit

dealingroom,trading
mesadeoperaes(negociaes)
desk

mesaredonda roundtable

meta goal,target,aim

metaispreciosos bullion

mtodocomposto compoundingmethod

mtododasomadosanosdevida sumoftheyears'digits
til method(ofdepreciation)

mtododasomadosdgitos sumofthedigits
(depreciao) method(depreciation)

projectedbenefit
mtododeavaliaode
valuationmethod
benefciosprojetados(penses)
(pensions)

mtododeavaliaode accruedbenefit
benefciosprovisionados valuationmethod
(penses) (pensions)

mtododecalculartaxas(de chainratecalculation
moedas)cruzadas method

CriticalPathMethod
mtododecaminhocrticoCPM
CPM

mtododecompra purchasemethod

mtododecontabilidade accountingmethod

mtododecontabilizaode completedcontract
contratosconcludos methodofaccounting

completedcontract
mtododecontratoconcludo
method

mtododecusteioporabsoro fullabsorptioncost
total method

mtododecusto costmethod

mtododecustoatuarial actuarialcostmethod

mtododecustopadro standardcostmethod

mtododedepreciaolinear,
straightlinemethodof
mtododedepreciaoemlinha
depreciation
reta

mtododeeliminaoe/ou wastemanagement
tratamentodelixo

mtododeequivalncia equitymethod(of
patrimonial accounting)

mtododeestoquebsico basestockmethod

poolingofinterests
mtododefusodeinteresses
method

mtododeliquidao(da
shutdownbasis
empresa)

mtododeobtenoderecursos
financialfundingmethod
financeiros

mtododepercentagem percentageof
completada completionmethod

mtododerecuperaodecusto costrecoverymethod

mtododerentabilidade earningsmethod

mtododeretenoderecursos
financeirosparasaldarobrigaes fundingmethod
futuras

decliningbalance
mtododesaldosdecrescentes method(of
(depreciao),mtodode depreciation),
depreciaodosaldodecrescente diminishingbalance
method(ofdepreciation)

metodologia methodology

microeconomia microeconomics

microfilme(s)microfilmar(v) microfilm(n)(v)

mdia media

milhagem mileage

minrio ore(iron,etc.)

MinistriodaAgricultura MinistryofAgriculture

MinistriodaCultura MinistryofCulture

MinistriodaDefesa MinistryofDefense

MinistriodaFazenda FinanceMinistry

MinistriodaFazenda MinistryofFinance

MinistryofSocial
MinistriodaPrevidnciaSocial
Security

MinistryofForeign
MinistriodasRelaesExteriores
Affairs
ministriododesenvolvimento, ministryofdevelopment,
indstriaecomrcio industryandtrade

Ministryofthe
MinistriodoMeioAmbiente
Environment

MinistriodoPlanejamento MinistryofPlanning

MinistriodoTrabalho MinistryofLabor

MinistriosdosNegcios
HomeOffice(UK)
Interiores(ReinoUnido)

ministrodaeducao educationminister

ministrodafazenda financeminister

ministrodajustia justiceminister

ministrodasade healthminister

ministrodoplanejamento planningminister

minuta(boneco) mockupdraft

minutaparadiscusso exposuredraft

missocomercial trademission

missoeconmica economicmission

mistura,mescla blend

moo motion

moda,modelo fashion,model

modeladoemrelevo embossed

modelagem modeling

modelo model,pattern

moderado moderate

moderador moderator

moderno modern

modificao alteration

modificar modify

moedabloqueada blockedcurrency

circulatingmedium,
moedacirculante
moneysupply

moedaconversvel convertiblecurrency

moedacorrente legaltender
moedadeumpasestrangeiro,
foreigncurrency
moedaestrangeira

moedadevalorconstante constantcurrency

moedadorelatriodaempresa reportingcurrency

moedaforte hardcurrency

moedafuncional functionalcurrency

moedalocal localcurrency

moedanacional localcurrency

moedanoconversvel nonconvertiblecurrency

moedabase basecurrency

molde pattern

monetrio monetary

monetarista monetarist

monitorar monitor

monoplio monopoly

montante amount

montantelquidonoslivros
netcarryingamount
contbeis

montanterecupervel recoverableamount

moratria moratorium

mostrurio showcase

motivo ground,reason

mveiseutenslios furnitureandfixtures

mudana change

mudanadeposio turnaround

mudanadeprincpiocontbil accountingchange

mudar change

multa(s)multar(v) fine(n)(v)

multinacional multinational(company)

multiplicar multiply

municpio county

mutuante lender
muturio borrower

mtuodeouro goldloancontracts

namdia onanaverage

nacionalismo nationalism

nacionalizao nationalization

nocumprimento,no failuretofollow,failure
observncia tocomplywith

noincludonobalano
offbalancesheet
patrimonial

noadequado unfit

noambguo unambiguos

noamortizado unamortized

noaplicvel notapplicable

noapropriado unappropriated

noassinado unsigned

noatendido unattended

noauditado unaudited

noautorizado unauthorized

nocobrado uncollected

nocomprovado unwarranted

noconfirmado unconfirmed

nodespendido unexpended

unallocated,
nodistribudo unappropriated,
undistributed

nodividido undivided

nodivulgado undisclosed

noeconmico uneconomic

noemitido unissued

noescrito unwritten

noespecificado unspecified

noextinto unextinguished

nofinanciado unfunded
nogarantido unsecured

noidentificvel unidentifiable

noincorporado unincorporated

nolinear nonlinear

noliquidado unsettled

nolucrativo unprofitable

nomelhorado unimproved

nomonetrio nonmonetary

nomudado unchanged

noocupado unoccupied

nooficial unofficial

noonerado unencumbered

nooperacional nonoperative

nopagamentodeimposto
taxavoidance
medianteexpedienteslegais

nopago unpaid

nopertinente notapplicable

noprogramado unscheduled

noprovisionado unprovided

norealizado unearned,unrealized

noreclamado unclaimed

norecorrente nonrecurring

noregulamentado unregulated

norentvel unprofitable

noresgatvel nonredeemable

norespondido unanswered

nosegurado uninsured

nosindicalizado nonunionized

nosolicitado unsolicited

noterminado unfinished

nousado unused

novencido unmatured,notyetdue
novendido unsold

negativadeparecer,negativade
disclaimerofopinion
opinio

negligncia negligence

negociao negotiation

negociao(demercadorias,de
Trading
papisfinanceiros)

negociaocoletiva collectivebargaining

negociaocomdatadiferenteda
odddatetrade
datapadro

negociador negotiator

negociante businessman

negociar negociate

negcio business

negcioarriscado riskybusiness

negciocativo captivebusiness

negcioprincipaldaempresa corebusiness

consistentbusiness,
negcioslido
soundbusiness

negcios(afazer) business(todo)

nicho(demercado,etc.) niche

nigligncia(s)negligenciar(v) neglect(n)(v)

nquel nickel

nveldepreos pricelevel

nveldequalidadeaceitvel acceptablequalitylevel

nvelderisco levelofrisk

nivelar even,level,smooth

nolocal inloco

nolocaldetrabalho onsite

nototal intheaggregate

nomeao appointment,nomination

nomear nominate

NomenclaturaBrasileirade BrazilianProducts
MercadoriasNBM Nomenclature

norma norm

normacontbil accountingstandard

normadeauditoria auditingstandard

NormasBrasileirasde BrazilianAccounting
ContabilidadeNBC StandardsNBC

normascontbeisinternacionais InternationalAccounting
IAS StandardsIAS

normasderelatrio reportingstandards

normasdetrabalhonocampo fieldworkstandards

notadecrdito creditnote

notadedbito debitnote

notadedevoluodematerial materialreturnnote

notadeembarque shippingorder

notadeentrada,notarecebida incomingnote

notadeentrega deliverynote

notadehonorrios feenote

notaderecebimento receivingnote

notadetransfernciadematerial materialtransfernote

notaexplicativa(s explanatorynote(to
demonstraesfinanceiras) financialstatements)

notapromissria promissorynote

notasdecurvaderendimento yieldcurvenotes

notasderodap(nas
footnotes
demonstraesfinanceiras)

NotasdoBancoCentral CentralBankNotes

NotasdoTesouroNacional NationalTreasuryNotes

notasexplicativass notestothefinancial
demonstraescontbeisem statementsasof

notcias news

notificaodeimpostosououtros
assessmentnotice
tributos

notificaojudicial judicialnotice

novao novation
novo new,fresh

nuloesemefeito nullandvoid

nmerodeconta accountnumber

nmerodefuncionrios headcount

nmerointeiro integer

nmerosaleatrios randomnumbers

objetivo(s)objetivar(v) aim(n)(v)

objetosdeusopessoal personaleffects

objetosdevalor valuables

obraspblicas publicworks

obrigao obligation,liability

obrigaoacessria accessoryobligation

obrigaocomcupompleno fullcouponbond

obrigaocomcupomzero zerocouponbond

obrigaocomimpostos taxliability

obrigaocomjuros interestbearingbond

obrigaocompreoabaixodo
discountbond
par

obrigaoconversvel convertiblebond

obrigaoendossada endorsedbond

securedliability,
obrigaogarantida
guaranteedbonds

obrigaoinicial primaryliability

obrigaolegal legalliability

obrigaoparabenefciossem
nonvestedbenefit
direitoadquirido(noexpirados)
obligation(pensions)
(penses)

obrigaoprimria primaryliability

obrigaoreajustvel indexedbond

ObrigaoReajustveldo ReadjustableFederal
TesouroNacionalORTN TreasuryBond

obrigaoresgatvelapenasno
noncallablebond
vencimento

obrigaescomtaxafixa fixedratenotes
obrigaescomtaxaflutuante floatingratenotesFRN

ObrigaesdoFundoNacionalde NationalDevelopment
DesenvolvimentoOFND fundObligations

obrigaesdotesouro(letras, treasurybonds,treasury
etc.) bills

obrigaesemmoedasduplas duacurrencybonds

governmentobligations,
obrigaesgovernamentais
governmentbonds

obrigaesnoconversveisem
nonconvertiblebonds
aes

obrigaesresgatveis callablebonds

obrigaessobreswaps swaptions

obrigaesvinculadasa
commoditylinkedbonds
commodities

obrigatrio mandatory

observar observe

obsolescnciadeestoque inventoryobsolescence

obsoleto obsolete

fence,barrier,
obstculo
impediment

obtervantagem takeadvantage

ocasiooportuna timing

ocultar(fraude) conceal

ocupao occupancy,occupation

oferta supplybidoffer

ofertaabaixodovalorjusto underbid,lowball

publicoffer,offering,
ofertadeaesaopblico
launching

ofertadecompraedevenda bidandasked

ofertaeprocura demandandsupply

ofertaemexcesso oversupply

ofertaprivada(EUA) privateoffering(USA)

ofertapblicaparaaquisiodo
takeoverbid
controledeumaempresa

oficina workshop
oficioso offtherecord

oligoplio oligopoly

omisso omission

onerar encumber

nus encumbrance

nusdaprova burdenofproof

nakedoption,uncovered
opoadescoberto
option

opocomprada(dettulos) purchasedoption

opodecompradeaes(EUA) stockoption(USA)

opodecompradettulos calloption

opodevenda(depapis
putoption
financeiros)

opolanada writtenoption

oponegociada(embolsa) tradedoption

oposobrefuturos futuresoption

opesdeaes equityoptions

opesdecommodities commodityoptions

opesdemoedas currencyoptions

opesdeobrigaes bondoptions

opesdeswaps swapoptions

opesemacordosdetaxasa
FRAoptions
termo

opesnegociadas privatelynegotiated
particularmente options

opestransacionadasembolsa exchangetradedoptions

operao operation

operaoatermo forwardtransaction

operaoabandonada discontinuedoperation

matchedbook
operaocasada
agreement

intheblack,profitable
operaocomlucro
operation

operaocomprejuzo inthered,unprofitalbe
 operation

operaodefinanciamentode salesfinancing
vendas(vendor) operation(vendor)

operaodescontinuada discontinuedoperation

operaoemandamento ongoingoperation

operaotartaruga laborslowdown

operacional operating

operaesemtrnsito transitoperations

operaesreunidas,operaes
combinedoperations
combinadas

operador operator

operadordemquina machineoperator

oportunidadedenegcios businessopportunity

oramento budget

oramentocentral masterbudget

oramentodecapital capitalbudget

oramentodedespesas expensebudget

oramentodehonorrios feeestimante

oramentodehoras timebudget

oramentoequilibrado balancedbudget

oramentoflexvel flexiblebudget

oramentofuncional performancebudget

oramentooperacional operatingbudget

oramentoultrapassado(de
overrun
gastos,detempo,etc.)

oramentovarivel variablebudget

ordem order

ordemdepagamento paymentorder

ordemdeproduo joborder

ordemdeservio serviceorder

OrdemdosAdvogadosdoBrasil BrazilianBar
OAB AssociationOAB

ordempermanente standingorder
ordenado pay,salary

ordenadodehoristas wages

NegotiableOrdersof
ordensdesaquenegociveis
WithdrawalNOW

CommonBearerStock
OrdinriaaoPortador(ao)OP (USA),CommonBearer
Share(UK)

organizao organization

OrganizaodasNaesUnidas UnitedNations
ONU OrganizationUNO

Organizationof
OrganizaodosPases
PetroleumExporting
ExportadoresdePetrleoOPEP
CountriesOPEC

Organizationand
OrganizaoeMtodosO&M
MethodsO&M

OrganizaoNoGovernamental NonGovernmental
ONG Organization

organizaosemfinslucrativos nonprofitorganization

organograma organizationchart

federalagency,
rgofederal
governmentagency

rgogovernamental
boardoftrade
regulamentadordocomrcio

rgospblicos publicagencies

guideline,guidance,
orientao
advice

changesinfinancial
position,changesin
origemeaplicaoderecursos
sourceandapplication
offunds

ortodoxo orthodox

ostracismo ostracismlimbo

ouroembarras bargold

outorgado grantee

outorgante grantor

outrasreceitas otherincome

outrosttulosquase otherquasi
governamentais governmentalsecurities
overgold overgold

pacote package

pacotedemedidasfinanceiras financialpackage

pacto pact

padro standard,pattern

padrodevida standardofliving

padroouro goldstandard

pagador payer

pagamento payment

pagamentoadiantado advancepayment

prepayment,paymentin
pagamentoantecipado
advance

pagamentoatrasado latepayment

pagamentocontraentrega CashOnDeliveryCOD

pagamentodedesligamentode
severancepay
funcionrio

vacationpay(USA)
pagamentodefrias
holidaypay(UK)

pagamentoemdinheiro forcash

pagamentoemespcie paymentinkind

pagamentoinicial,sinal,entrada downpayment

pagamentoparcelado,pagamento
progresspayment
parcial

pagamentoporconta paymentonaccount

pagar payout

pagar(umadvida)ato
honor
vencimento

pagarmedidaquerecebe payasyouearn

pagarnamedidadouso payasyougo

pagarporhora paybythehour

pago paid,paidin

pagoamenos underpaid

pagoantecipadamente prepaid
painel panel

paineldecomando swithboard

paineldecontrole controlpanel

pasdesenvolvido developedcountry

pasemdesenvolvimento developingcountry

pasindustrializado industrializedcountry

pasmenosdesenvolvido lessdevelopedcountry

passubdesenvolvido underdevelopedcountry

palestra address,speech

panelista panellist

papis(valores/ttulos)financeiros financialinstruments

papisdetrabalho workingpapers

papisfinanceirosdecurtoprazo
cashmarket
deliquidezimediata

papel(financeiro)negocivel negotiableinstrument

papel(funo) role

papelcomercial commercialpaper

papeldecurtoprazo shortbill

papelaria stationery

papermoney
papelmoeda
greenback(USA)

par(nmero) even

par,valorpar par,parvalue

paramelhoratendera bestsuitedfor

quasipublic
paraestatal
organization

pargrafo paragraph

pargrafodoescopo(noparecer
scopeparagraph
deauditoria)

parasofiscal taxshelter,taxhaven

paralisao stoppage

parmetros parameters

parcela parcel,installment,
 quota

parceladecontribuiodos
acionistasemexcessoaovalor
capitalsurplus
nominaldasaes,capital
excedente

parcimnia thrift

parecer opinion

pareceradverso adverseopinion

parecercomabstenode
disclaimerofopinion
opinio,negativadeparecer

parecercomressalva qualifiedopinion

parecerdoauditorindependente
opinionofindependente
accountant,reportof
independentpublic
accountantsauditor's
opinion

RegulatoryOpinion
ParecerNormativo(Fiscal)PN
(Tax)

parecerparcial,isto,queno
cobreasdemonstraesnoseu piecemealopinion
conjunto

cleanopinion,
parecersemressalvas,limpo
unqualifiedopinion

parecertnicoqueenglobavrios
omnibusopinion
assuntos

parenthesis(USA),
parntese
bracket(UK)

paridade parity

partoftheaudit
partedaauditoriaexecutadapor
performedbyother
outrosauditoresindependentes
independentauditors

parteinteressada affectedparty,party

partequenegociacomaentidade
otherparty
(aoutraparteemumatransao)

partesbeneficirias(de
foundershares
fundadores)

partesnorelacionadas unrelatedparties

partesrelacionadas relatedparties

participaodoproprietrio ownershipinterest
participaodostrabalhadores workers'participation

participaoemaesordinrias commonstockinterest

investmentinsubsidiary
participaoemcontrolada
company

participaoemsalvadose participationinsalvage
ressarcimentos andrecovery

interestinacompany,
participaoemsociedade
interestinacorporation

controllinginterest,
participaomajoritria
majorityinterest

participaominoritria minorityinterest

participaonomercado marketshare

profitsharingprofit
participaonoslucros
participation

participaesemlucros profitparticipationin
operacionaisderetrocessese retrocessionaccounts
consrcios andpooledbusiness

personwhoacquiresa
participante(penso)
plan(pension)

partida departure

partidadobrada doubleentry

partidasimples singleentry

passveldeprestarcontas accountable

passivo liability

passivoalongoprazo longtermliability

passivocirculante currentliability

passivocontingente contingentliability

passivodeimpostodiferido deferredtaxliability

passivodiferido deferredliability

passivofinanceiro financialliability

passivofiscal taxliability

passivomonetrio monetaryliability

passivonocirculante noncurrentliability

passivonogarantido,passivoa
unsecuredliability
descoberto
passivooculto hiddenliability

passivoparalimpezadelixo, liabilityforleanupof
detritos,etc. waste

passivoprovisionado accruedliability

interestbearing
passivoscomincidnciadejuros
liabilities

passivosnocontabilizados,
unrecordedliabilities
passivosnoregistrados

pasta(paraportarpapis,etc.) briefcase

pastadeplanejamento planningfile

pastapermanente permanentfile

patente patent

patro boss

patrimnio equity

netequityowners'
equitystockholders'
patrimniolquido equity(USA),
shareholders'equity
(UK)networth

patrimniolquidodosacionistas stockholders'equity

patrimniolquidodosquotistas,
quotaholders'equity
patrimniolquidodoscotistas

patrocianador sponsor

pausa standstill

peas parts

peasdereposio spareparts

pedgio toll

pedido order

pedidodecompra purchaseorder

pedidodeindenizao claim

pedidosacumuladosno backlogofunfilled
atendidos orders

pedidosemcarteira backlog

pedidossobmedida(produo) customizedorders

pedirdemisso givenotice
pegar takeup

pegaroulargar takeitorleaveit

pelalei atlaw

atthemoney,atmarket
pelovalordemercado
value

pelovalornominal atpar

pendncias holdovers

penetraonomercado marketpenetration

lien,pledge,pawn(n)
penho(s)penhorar(v) pledge,pawn,execute
(v)

penhora seizure

penhoradebensemgarantia collateralpledge

pensovitalcia(penses) lifeannuity(pension)

pequenoinvestidor smallinvestor

percapita percapita

percentagem percentage

ownershippercentage
percentualdeparticipao
percentageholding

perdadecmbio exchangeloss

perdadecapital capitalloss

perdaextraordinria,prejuzo
extraordinaryloss
extraordinrio

perdamximapossvel maximumpossibleloss

perdamximaprovvel maximumprobableloss

perdanatransaodeconverso
exchangeloss
demoeda

perdatotal totalloss

waiverofdebt,
perdodedvida
forgivenessofdebt

perdopordescumprimentode
defaultwaiveronloan
clusuladecontratode
agreement
emprstimo

perdasedanos lossanddamage

perdassubstanciais heavylosses
perderumprazofatal missadeadline

perecvel perishable

perfeito perfect,flawless

perfilalto highprofile

perfilbaixo lowprofile

perfildaempresa companyprofile

perfildoconsumidor customerprofile

percia expertise

perodo period

perodocontbil,exerccio accountingperiod,fiscal
contbil,exercciosocial period

perododecarncia graceperiod

perododeexecuo timeframe

perododeexpanso expansionperiod

perododegarantia warrantyperiod

perododemaismovimento,
peakperiod
perododepico

prescriptionperiod,
perododeprescrio
statuteoflimitations

perododeretornodeum
paybackperiod
investimento

perododerisconodecorrido,
unexpiredriskperiod
perododerisconoexpirado

perododetransio transitionalperiod

perodointermedirio,perodo
interimperiod
intercalar

perodooramentrio budgetperiod

baseperiod(company
perodobase
taxyear)

perito expert

permissodeimportao importationpermit

permutar commute

perspectivadolucro profitoutlook

perspectiva,panorama outlook
perspectivasdecrescimento growthprospects

pervasive generalizado

pessoajurdica legalentity

pessoaloperacional operatingpersonnel

SocialIntegration
PIS/PASEP
Program

planodecontas chartofaccounts

medicalhospital
planodesade
coverage

planodentrio dentalcoverage

plenacapacidade atfullcapacity

poderdecompra,poderaquisitivo purchasingpower

executive(power,
poderexecutivo
branch)

poderjudicirio judiciary(power,branch)

legislative(power,
poderlegislativo
branch)

polticacontbil accountingpolicy

polticadecontrao contractionarypolicy

polticadedividendos dividendpolicy

polticadeestabilizaodepreos pricestabilizationpolicy

polticadeinvestimento investmentpolicy

polticadepreos pricingpolicy

polticaderestriodecrdito tightcreditpolicy

polticadesegurosprivados privateinsurancepolicy

polticadevendas salespolicy

polticafinanceira financialpolicy

polticafiscal fiscalpolicy

polticamonetria monetarypolicy

ponterolante bridgecrane

pontobsico basispoint

pontodeequilbrio(entrereceitae
breakevenpoint
despesa)
pontodenivelamento equalizationpoint

pontodepedido pointoforder

pontodereferncia yardstick

pontoderenovaodepedido reorderpoint

pontoderetorno turningpoint

pontodevenda outlet,pointofsale

pontofinal fullstop

pontopercentual percentagepoint

pontosdecontrole checkpoints

pontosdedestaquenaauditoria audithighlights

pool poolorsyndicate

populao(estatstica) population(statistics)

porcento percent

porcontade onbehalfof

porcontaprpria forownaccount

premexecuo enforce

porferrovia byrail

pormeiodeste hereby

porrodovia bytruck

porviaarea byplane,byair

porviafrrea byrail

porviamartima bysea

porviarodoviria bytruck

portaaporta doortodoor

portador bearer

policybearer
portadordaaplice
policyowner

portavoz spokesman

porteiro janitor

position,rank,status,
posio
standing

posiocasada square(flat)position
posioadescoberto shortposition

posiocomprada longposition

posiodeliquidezdobanco bankliquidityposition

posiodescoberta nakedposition

posioemaberto openposition

posioemmoedas,no unmatchedpositionin
casada/noequilibrada currencies

posiofechada(mercado closedposition(financial
financeiro) market)

posiofinanceira financialposition

posiochave keyposition

posiesduranteanoite overnightpositions

posse ownership,possession

posses holdings

possibilidades waysandmeans

possveisprocedimentosde possibleaudit
auditoria procedures

postonafbrica exfactory

postonasdocas exdock

postonoarmazm exwarehouse

potencial potential

potencialdedesenvolvimento developmentpotential

potencialdemercado marketpotential

poupana savings

prateleira shelf

prticaaceita acceptedpractice

prticacomercial businesspractice

prticacontbil accountingpractice

prticausual commonpractice

praticar exercise

prticasprotecionistas protectivepractices

prticasrestritivas restrictivepractices
prazodearrendamento leaseterm

qualifyingperiodfor
prazodecarncia
benefits

prazodedurao duration

prazodegraa graceperiod

prazodeprescrio statuteoflimitations

prazodetolerncia toleranceperiod

prazodoseguropagoou paiduporextended
aumentado term

prazofixo fixedterm

prazomdio averageterm

praquisio preacquisition

preciso definite

preo pricestabilizationpolicy

preo(taxa)padro standardprice(rate)

preovista cashprice

preoadministrado administeredprice

preoaoconsumidor consumer'sprice

preoatual currentprice

preobsico basicprice

charmprice,attractive
preochamariz
pricing

preocompetitivo competitiveprice

preodecompra purchaseprice

preodecompraedevenda
bidandaskprice(USA)
(EUA)

preodecotao bidprice

preodecusto costprice

preodeexercciodeopo strikeprice

preodefechamento closingprice

preodefornecimento supplyprice

preodelista listprice

preodemercado marketprice
preodeoferta offerprice

preoderealizao(deexerccio)
exerciseprice
deopo

preoderesgate redemptionprice

preodesustentao pricesupport

preodetransferncia transferprice

preodevenda saleprice,sellingprice

preodevenda askingprice

preoemrpidaelevao escalatingprice

preofuturo futureprice

preojusto fairprice

ceilingprice,price
preomximo,preoteto
ceiling

preomdiodemercado midmarketprice

preomdiounitrio averageunitprice

preonaentrega(preoincluindo
deliveredprice
transporte,seguro,frete,etc.)

preopretendido targetprice

preobase basisprice

preolimite netprice

preoscongelados frozenprices

preoscrescentes risingprices

callprices,market
preosdemercado
prices

preclio(penses) annuity(pension)

prdatar predate,backdate

predio prediction

predileo favor

prefeito mayor

preferncianaliquidao preferenceonliquidation

stocksubscriptionrights
preferncianasubscriode
(USA),share
aes
subscriptionrights(UK)

PreferencialaoPortador(ao) PreferredBearerStock
PP (USA),SharePreferred
Bearer(UK)

NominativePreferred
PreferencialNominativa(ao) Stock(USA),Share
PN NominativePreferred
(UK)

pregodabolsadevalores floorofstockexchange

prejuzoentreempresasdo
intercompanyloss
mesmogrupo

prejuzofiscal taxloss

prejuzofiscalacompensar taxlosscarryforward

prejuzoinflacionrio inflationloss

prejuzolquido netloss

prejuzomonetrio monetaryloss

prejuzonaconverso translationloss

prejuzonosegurado uninsuredloss

prejuzooperacional operatingloss

prejuzooperacionallquido netoperatingloss

prejuzosegurado insuredloss

prejuzovegetativo holdingloss

prejuzo,perda loss

prejuzosdiretos directlosses

prejuzosindiretos indirectlosses

prejuzosoucrditosfiscais
utilizadosparacompensarlucros taxlosscarryback
deexercciospassados

prmio premium

prmioderesgate callpremium

prmioderesseguronoganho, unearnedreinsurance
prmioderesseguronoauferido premium

prmiodeseguro insurancepremium

premiumpaidin
prmioemprestaes
installments

prmioestatstico statisticalpremium

prmioganho,prmioauferido earnedpremium
prmiolquido netpremium

averagepremiumper
prmiomdioporunidade
unit

prmiomnimo minimumpremium

prmiomtuo mutualpremium

prmionivelado levelpremium

percapitapremium
prmiopercapita
variation

prmionico singlepremium

grosspremiumsissued,
prmiosbrutosemitidos
grosspremiumswritten

prmioscancelados premiumscancelled

prmioscedidos premiumsceded

coinsurancepremiums
prmiosdecoseguroscedidos
ceded

reinsurancepremiums
prmiosderesseguroscedidos
ceded

prmiosemitidos premiumsissued

issuedpremiums
prmiosemitidosareceber receivable,written
premiumsreceivable

prmiosganhos,prmios
earnedpremiums
auferidos

prmioslquidosauferidos netearnedpremiums

prmiosnoauferidos,prmios
unearnedpremiums
noganhos

prmiosnopagos unpaidpremiums

prmiosrecebidos premiumsreceived

prmiosrestitudos reimbursedpremiums

prmiosretidos retainedpremiums

prmiosretidospelos premiumsretainedby
resseguradoresnoexterior overseasreinsurers

prmiosretrocedidos premiumsretroceded

prmiossubscritos writtenpremiums

prmiosvencidos overduepremiums

premissa assumption
 prescription,time
prescrio
barring

prescrito lapsed

presidenta chairwoman

presidente chairperson

presidente(deconselho,de
chairman
assemblia,decomisso)

president,Chief
presidente(emempresa)
ExecutiveOfficerCEO

presidentedosenado senatepresident

presidenteemexerccio servingchairman

prestao installment

prestaodeservios renderingofservices

prestar(servios,etc.) render(service,etc.)

prestarcontas accountfor

prestgio prestige,influence

presumir assume

prevalecente prevailing

previdnciaprivadaaberta openedprivatepension
(penses) (pension)

previdnciaprivadafechada closedprivatepension
(penses) (pension)

previdnciasocial socialsecurity

previso forecast

previsodecaixa cashforecast

previsodemodeobra manpowerforecasting

previsodevendas salesforecast

previsooramentria budgetforecasting

previsto(a) foreseen

primeiraclasse,primeirssima
firstclass
qualidade

primeirahipoteca firstmortgage

primeiroaentrar,primeiroasair firstin,firstoutFIFO

primeirossocorros firstaid
principaisindicadores leadingindicators

principaisramosdeseguros majorlinesofinsurance

principal(deumadvida) principal

princpiodaanualidade annuityprinciple

princpiodaigualdade principleofequality

princpiodecontabilidade,
accountingprinciple
princpiocontbil

prioridademxima toppriority

privatizar privatize

privilgio privilege

proforma proforma

prorata prorata

problemasdenaturezatributria taxdeficiencies

procedimentodeauditoria auditingprocedure

procedimentolegal legalprocedure

procedimentosacordados agreeuponprocedures

procedimentosanalticos analyticalprocedures

procedimentosde
walkthrough
acompanhamentocompletodeum
procedures
processooutransao

procedimentosdecomprovao substantiveprocedures

procedimentosdeconsulta enquiryprocedures

procedimentosdecontrole controlprocedures

procedimentosdediagnstico diagnosticprocedures

procedimentospracordados agreeduponprocedures

processo suit,prosecution

processodefixaodetarifa
ratemakingprocess
(empresasdeserviospblicos)

processodeleilo auctionprocess

processodeplanejamento planningprocess

processofalimentar bankruptcyproceedings

processojudicial lawsuit,legalaction

procrastinar procrastinate
procura search

procuracrescente risingdemand

procurao powerofattorney,proxy

procurador solicitor

procuradorconstitudo attorneyinfact

produo productionoutput

produoantieconmica uneconomicproduction

produoemcadeia flowproduction

produoemlinha lineproduction

produoemmassa massproduction

produoinicialnosujeitaa nonbillablestartup
faturamento production

produointensiva intensiveproduction

produopiloto pilotproduction

produtividadedocapital capitalefficiency

produto productproceeds

produtobsico,produtoprimrio commodity

produtodeumprocesso throughput

produtodeumaatividade deliverable

produtofinal endproduct

GrossDomesticProduct
ProdutoInternoBrutoPIB
GDP

produtolquidoapuradoem
netproceeds
transao

produtolquidodeumatransao
netproceeds
devenda

GrossNationalProduct
ProdutoNacionalBrutoPNB
GNP

produtoprimrio primaryproduct

produtosecundrio,produto
byproduct
derivado

produtosemiacabado semifinishedproduct

finishedgoods,finished
produtosacabados
products
 goodsinprocess,work
produtosemprocesso
inprocess

produtosemtrnsito goodsintransit

produzir produce

proficincia proficiency

profissoliberal profession

profissionalliberal professional

profissionalquebuscaexecutivos
headhunter
paraseusclientes

profundidade depth

programa programschedule

ProgramadeAlimentaodo
Workers'MealProgram
TrabalhadorPAT

ProgramadeAssistnciaao RuralWorkers'
TrabalhadorRuralPRORURAL AssistanceProgram

programadeauditoria auditprogram

ProgramadeEstmulo Programforthe
Reestruturaoeao Strengtheningofthe
FortalecimentodoSistema NationalFinancial
FinanceiroNacionalPROER SystemPROER

programadeexecuo operatingprogram

ProgramadeFinanciamentos ProgramforExport
ExportaesPROEX Financing

ProgramforFinancing
ProgramadeFinanciamentoe
andParticipationof
ParticipaodeInsumosBsicos
BasicConsumption
FIBASE
Materials

IndustrialCompetitivity
ProgramadeFomento
ProgramIndustrial
CompetitividadeIndustrialPFCI
PFCI

ProgramadeFormaodo PublicService
PatrimniodoServidorPblico EmployeeSavings
PASEP Program

ProgramadeGarantiade FarmingandCattle
AtividadeAgropecuria raisingGuarantee
PROAGRO Program

Employees'Profit
ProgramadeIntegraoSocial
ParticipationProgram
PIS
PIS
ProgramadeInteraoNacional NationalIntegration
PIN Program

programademanuteno maintenanceprogram

programadeproduo productionschedule

ProgramadeRedistribuiode
TerraedeEstmulo LandRedistribution
AgroindstriadoNorteeNordeste Program
PROTERRA

NationalProgramfor
ProgramaNacionaldeApoio
CulturalSupport
Cultura(LeiRouanet)PRONAC
(RouanetLaw)

ProgramaNacionalde NationalPrivatization
DesestatizaoPND Program

ProgramaNacionaldolcool NationalAlcohol
PROLCOOL Program

programao programming

programar programschedule

projeo projection

projeto(s)projetar(v) projectdesign(n)(v)

projetodelei draftlaw

projetodemltiplasfinalidades multipurposeproject

projetopiloto pilotproject

Latinwordusedfor
compensationfor
prlabore servicesrendered,but
normallyappliedto
managementfees

promoodepessoal promotion

promoodevendas salespromotion

prontaentrega promptdelivery

prontamentedisponvel readilyavailable

prontoatendimento responsiveness

pronunciamento pronouncement

accounting
pronunciamentoscontbeis
pronouncements

technical
pronunciamentostcnicos
pronouncements
propagandainstitucional institutionaladvertising

propina kickback,tip,gratuity

proponente applicant

proporcionalidade proportionalreinsurance

proposta proposaltenderquote

proposta application

applicationfortheplan
propostadeinscrio(penses)
(pension)

propostadeseguro applicationforinsurance

propriedade property

propriedadearrendada leaseholdproperty

propriedadeconjunta jointownership

proprietrio owner,proprietary

proprietriolocador ownerlessorlandlord

proprietrionominal nominalowner

prsecontras prosandcons

prospecto(emissodeaes) prospectus(stockissue)

prosperar prosper

prosperidade wealth

prspero welltodo

ProteoaoConsumidor ConsumerProtection
PROCON AgencyPROCON

protesto(s)protestar(v) protest(n)(v)

protocolo enrollment

prottipo prototype

provar prove

proviso provisionaccrual

casebasisprovision,
provisocasoacaso
cashbasisreserve

provisionforrisk
provisodeoscilaoderiscos
oscillation,reservefor
(penses)
riskoscillation(pension)

provisodeprmiosnoganhos, provisionforunearned
provisodeprmiosnoauferidos premiums
 provisionforexpired
provisoderiscosdecorridos risks,reserveforexpired
risks

mathematicalprovision,
provisomatemtica
mathematicalreserve

provisoparacrditosde allowanceforpossible
liquidaoduvidosa loanlosses

depreciationprovision,
provisoparadepreciao
depreciationreserve

provisoparadescontos provisionfordiscounts

provisoparadevedores
allowancefordoubtful
duvidosos,contasderealizao
accounts
duvidosa

provisoparadevedores
baddebtprovision
incobrveis

provisoparafrias accruedvacationpay

incometaxprovision,
provisoparaimpostoderenda
provisionforincometax

provisoparainvestigaosobre accrualforremedial
necessidadedereparaoe investigationand
estudosdeviabilidade feasibilitystudies

provisoparapassivosdomeio environmentalliability
ambiente accrual

provisionforlossloss
provisoparaperda
accrual

provisoparaprejuzoscom
allowanceforloan
crditos,provisoparaprejuzos
losses
comemprstimos

provisopararestauraofutura accrualforfuturesite
depropriedadesemuso restoration

provisionforunexpired
provisoparariscosno
risks,reservefor
expirados
unexpiredrisks

claimsprovision,claims
provisoparasinistros
reserve,lossreserve

provisionforunsettled
provisoparasinistrosaliquidar claims,reservefor
unsettledclaims

provisionforclaims
provisoparasinistrosaliquidar incurredbutnot
ocorridosenoavisados reported,reservefor
claimsincurredbutnot
 reported

provisionado accrued,provided

accrue,provide,setupa
provisionar
provision

claimsprovisions,
provisesdesinistrosaliquidar
claimsreservers

inforceandbenefit
provisesemvigorede
provisions,inforceand
benefcios
benefitreserves

benefitprovisions,
provisesparabenefcios
benefitreserves

lossprovisions,loss
provisesparaindenizaes
reserves

claimsandloss
provisesparasinistroseperdas provisions,claimsand
lossreserves

technicalprovisions,
provisestcnicas
technicalreserves

prudncia caution,prudence

psicologiaindustrial industrialpsychology

publicidade publicity

publicidadesubliminar subliminaladvertising

pblico public

generalpublic,publicat
pblicoemgeral
large

pulverizaodorisco riskspreadpooling

quadro table,exhibit

newsboard,notice
quadrodeavisos
board,bulletinboard

quadrodemembros membership

quadrodepessoal personnel,workforce

qualidade quality

qualidadeeoportunidadede qualityandtimelinessof
evidnciadeauditoria auditevidence

qualificao qualification

qualificado eligible,qualified
quantia amount

quantidade quantity

quantidadeeconmicadepedido economicorderquantity

quantidadepadrodelote standardrunquantity

measurement
quantificao
quantification

quarteirizao outsourcingdelegation

quebra breakage,shortage

quebra(empresa) crash

quebradecaixa cashshortage

quebradecontrato breachofcontract

queda(s) decrease,drop

quedageraldepreos slump

questionamento questioning

questionrio questionnaire

internalcontrol
questionriodecontroleinterno
questionnaire

quinzenalmente twiceamonth

quociente ratio

quocientedeliquidez currentratio

quocientedeliquidezimediata quickratio

quocientedeliquidezseca acidtestratio

quocientepatrimonial(do
equity(proprietary)ratio
proprietrio)

quotadeamortizao amortizationinstallment

quotadedepreciao depreciationinstallment

quotadeexausto depletioninstallment

quotadeimportao importquota

quotadevendas salesquota

quotista quotaholder

racionalizao rationalization

ramo line
ramosdenegcios lineofbusiness

ramosdeseguro insurancelines

ramosdesegurospessoais personallines

ramoselementares property,casualty

rascunhar jotdowndraft

raso flat

rastrear trace,track,monitor

rasura erasure

ratear apportion,prorate

rateio apportionment

razo ledger

razodecustos costledger

razogeral generalledger

companyname,
razosocial
corporatename

auxiliaryledger,
razosubsidirio,razoauxiliar
subsidiaryledger

razonete trialledger

reopen(accounting
reabrir(registroscontbeis)
books)

reajuste readjustment

real actual

BrazilianReal,Brazilian
Real,Reais
Reais

pointout,highlight,
realar
emphasize

realce reliefhighlight

realizao realization

realizaoamenor underrealization

realizar accomplish

realocar reallocate

reapresentao representation

reassegurar reassure
reassumir resume(payments,etc.)

reavaliar revalue

reaver recover

rebaixa buydown

rebocar tow

recalcular,recomputar recompute

recebedordatransferncia transferee

recebimento receipt

recebimentosatrasados delayedcollections

receita revenue,income

receitaauferida earnedincome

FederalRevenue
ReceitaFederal
Service

receitalquidadeservios netservicesrevenue

recolocaointerna(de
profissionaldentrodaempresa inplacement
opostodeoutplacement)

recursoordinrio ordinaryappeal

redistribuir redistribute

reduo decrease,reduction

reduodecapital capitalreduction

costsaving,cost
reduodecustos
reduction,costcutting

reduodeimposto taxabatement

reduodepessoal staffreduction

reduodetamanho downsizing

reduodevalor(noslivros) writedown

undercut,price
reduodeliberadadepreos
reduction

redundncia redundancy

reduzirprogressivamenteat
terminar,reduzir phaseout
progressivamenteatfechar

reembolsar repay
reembolso reimbursement,refund

reembolsodeimposto taxrefund,taxrebate

reemitir reissue

reengenharia reengineering

reengenhariadeprocessos reengineering

reescalonamentodadvida debtrescheduling

shareholding
reestruturaoacionria
restructuringservices

reestruturaodedvida troubleddebt
problemtica restructuring

corporaterestructuring
reestruturaosocietria
services

refazerotrabalho rework

refernciacruzada crossreference

formeremployment
refernciasdoempregoanterior
references

refernciaspessoais personalreferences

refinanciamento refinancing

reflexosnacontabilidade(registro
environmental
edivulgao)deassuntosdo
accounting
meioambiente

reflorestamento reforestation

reforar reinforce

reformaeconmica economicreform

reformulaodedemonstraes restatementoffinancial
financeiras statements

refgio,abrigo,parasofiscal taxhaven,taxshelter

spoilage,waste,scrap,
refugo
junk,spoilage

regimedecaixa cashbasis

accrualbasis(of
regimedecompetncia
accounting)

regimefinanceirodecapitalizao reserveforfuture
(penses) obligations(pension)

registradordetempo(detrabalho) timerecorder

registrar record
registrarcontabilmente accountfor

registrarse enroll

registro record,enrollment

registrocivildepessoasjurdicas registryoflegalentities

stockregister(USA),
registrodeaes
shareregister(UK)

registrodecaixa cashregister

registrodecontasapagar voucherregister

registrationofinsurance
registrodecorretoresdeseguros
brokers

registrodeestoques stockrecord(UK)

RegistrodeExportaoRE ExportRegistration

registrodefaturas invoiceregister

registrodeimveis realestateregistry

registrodetempodemquina machinetimerecord

registryofdeedsand
registrodettulosedocumentos
documents

registrodetrabalhoefetuado recordofworkdone

registrodevendas salesjournal

registrogeraldeaplices generalpoliciesregister

subsidiaryrecords,
registrosauxiliarescontabilidade
detailedrecords

registrosauxiliaresdoativo
propertyrecords
imobilizado

registrosedocumentoscontbeis accountingrecords

registrosinformais,registros
outofbookrecords
paralelos

registrospermanentes permanentrecords

registrospermanentesde perpetualinventory
estoques records

regra rule,norm

reguladoresexternos outsideadjusters

regulamentao regulation

regulamentaosobrecapital regulationofcapital
realizado capacity
RegulamentodoICMSRICMS ICMSRules

regulamentosfiscais taxregulations

reinstalar reinstate

reintegraoaoemprego jobreintegration

reintegrar reinstate

reintegrarnaposse repossess

reinvestimentodelucrose reinvestmentofprofits
reservas andreserves

AnnualListingof
RelaoAnnualdeInformaese
InformationandSalaries
Salrios(Empregados)RAIS
(Employees)

costvolumeprofit
relaocustovolumelucro
relationship

relaodecapitaltrabalho capitallaborratio

relaodecompras shoppinglist

relaodecustobenefcio costbenefitratio

relaodepreodesempenho priceperformanceratio

relacionamento relationship

relaescomerciais businessrelations

relaesexternas externalrelations

relaeshumanas humanrelations

relaesindustriais industrialrelations

relaesinterpessoais interpersonalrelations

relaespblicas publicrelations

relaestrabalhistas laborrelations

relatar describe

relatrio report

relatrioanual annualreport

relatriodadiretoria directors'report

relatriodasoperaes operatingstatement

reportofindependent
relatriodeauditorindependente accountantauditor's
report

relatriodeauditores auditors'report
relatriodecaixa cahsstatement

relatriodecompilao compilationreport

relatriodecrdito creditreport

relatriodecusteio coststatement

relatriodedesempenho environmental
ambiental performancereport

relatriodeexcees,relatriode
exceptionreport
erros

relatriodeoperaesda managementoperations
administrao report

relatrioemformacurta shortformreport

relatrioemformalonga longformreport

relatriofinanceiro financialreport

relatriointercalar interimreport

relatriosucintodeestimativasde
flashreports
resultados

relatriosfinanceiros,relatrios
financialreporting
contbeis

relatriosgerenciais managementreports

relatriosparafinsespeciais specialpurposereports

relevncia,relevante materiality,material

remanejamento relocation

remarcaoparamais markup

remarcaoparamenos markdown

remensurao remeasurement

remessa remittance

remessadelucros profitremittance

remessafutura futureremittance

remoto remote

remover remove

remunerao remuneration

compensationto
remuneraoaempregados
employees

remuneraodoexecutivo executivecompensation
remuneraoporassistncia technicalassistance
tcnica fees

remuneraoporservios compensationfor
prestados servicesrendered

renda income

monthlypaymentstothe
renda(penses)
plan(pension)

rendaajustvel adjustableincome

rendabruta grossincome

rendadisponvel disposableincome

rendalquida netincome

rendanacional nationalincome

rendapercapita incomeperhead

rendapessoal personalincome

rendaprovenientede
investmentincome
investimentos

rendatributvel taxableincome

rendavarivel variableincome

unearneddiscount(in
rendasaapropriar(embancos)
banks)

render yield

renderjuros bearinterest

rendimento yield,throughput

rendimentolquido netyield

rendimentosedesembolsos incomeandspendings

renegociao renegotiation

renomado wellknown

renovao renewal

rentabilidade profitability

rentabilidadesobreopatrimnio returnoequity

rentabilidade,lucratividade rentability

renumbering,
renumerao
renumeration

renunciar resign
reorganizao reorganization

reorganizaoempresarial corporatereorganization

repactuao repricing

reparaooureposio repairorreplacement

repairsand
reparosemanuteno
maintenance

repassedeemprstimo onlending

repatriamentodecapital capitalrepatriation

rplica reply

repor replace

reposio replacement

repousosemanalremunerado remuneratedweeklyrest

represlia retaliation

representaodostrabalhadores workers'representation

representaes representantions

representante representative

representantesindical shopsteward

reprogramar reschedule

requerente claimant

requerido defendant

requerimento petition,requirement

requisio requisition

requisiodecompra purchaserequisition

requisiodematerial materialrequisition

rescindir rescind

resciso rescission

rescissionofcontract,
rescisodecontrato
annulmentofcontract

reserva reserve

reservadecapital capitalreserve

reservadeincentivofiscal fiscalincentivereserve

reservadelucrosarealizar realizableprofitsreserve
reservadereavaliao revaluationreserve

reserveforexpired
reservadesergurosvencidos
insurance

reserveforunsettled
reservadesinistrosaliquidar
claims

reservadesinistrosavisadosa reserveforunsettled
liquidar claims

reservaecolgica ecologicalreserve

reserverequiredbythe
reservaestatutria
company'sstatutes

reservageral generalreserve

reservalegal statutoryreserve

reservalivre freereserve

reservamatemtica mathematicalreserve

reservamatemticadebenefcios reserveforthepayment
concedidos(penses) ofcoverages(pension)

globalmathematical
reservamatemticaglobal
reserve

individualmathematical
reservamatemticaindividual
reserve

reservaoculta hiddenreserve

reservaparaaposentadoriae
pensionreserve
penso

reservaparacontingncias contingencyreserve

reservaparaequalizao equalizationreserve

reservaparamanuteno maintenancereserve

reservaparaobsolescncia obsolescencereserve

reservaparaprmiosnoganhos,
unearnedpremiums
reservaparaprmiosno
reserve
auferidos

reservar setaside

reservasbancrias bankingreserves

reservasdelucros revenuereserves

reservasdeouro goldreserves

reserveforunexpired
reservasderiscosnoexpirados
risks
reservasflorestais timbertracts

reservastcnicas technicalreserves

netadjustmentsin
reservastcnicasvariaes
technicalreserves

resgatvel redeemable

resgate redemption

stockredemption(USA),
resgatedeaes shareredemption
B4235(UK)

founders'share
resgatedepartesbeneficirias
redemption

respeitvel reputable

responsabilidade responsibility

comprehensivegeneral
responsabilidadecivil
liability

optionalthirdparty
responsabilidadecivilfacultativa
liability

responsabilidadeconjunta jointresponsibility

responsabilidadecontratual contractualliability

responsabilidadedireta directliability

responsabilidadefuncional functionalresponsibility

responsabilidadeilimitada,
unlimitedliability
irrestrita

responsabilidadeindireta indirectliability

responsabilidadelimitada limitedliability

responsabilidademxima maximumliability

responsabilidadeporprestar
accountability
contas

responsabilidadepblica publicliability

respostaretardada lagresponse

respostasevasivas evasiveresponses

ressalva,exceo qualification,exception

ressalva,fazer takeexception

ressarcimento lossreimbursement

ressarcimentodeprejuzosou losscompensation
danos

ressegurado reinsured

ressegurador reinsurer

ressegurar reinsure

resseguro reinsurance

resseguroaceito reinsuranceaccepted

resseguroautomtico automaticreinsurance

reinsuranceassigned,
ressegurocedido
reinsuranceceded

ressegurocolocado reinsuranceplaced

ressegurodecota quotareinsurance

ressegurodeexcedentede excessofloss
responsabilidade reinsurance

ressegurodeexcessodedanos surplusreinsurance

ressegurodeexcessodedanos surplusorcatastrophe
oucatstrofes reinsurance

ressegurodoexcedenteda reinsuranceofexcess
responsabilidadecivil liability

nonproportional
resseguronoproporcional
reinsurance

compulsory(bylaw)
resseguroobrigatrio
reinsurance

resseguroproporcional proportionalreinsurance

restituiodeprmio premiumreimbursement

restriodedividendos dividendrestriction

restriesaimportaes importrestrictions

restriescomerciais traderestrictions

incomeresults
resultado
outcome

resultadodeexercciosfuturos deferredincome

resultadolquido netincome

resultadooperacional operatingincome

resumo rsum,summary

resumodedistribuiodafolhade
payrollsummary
pagamento
resumodosestoques inventorysummary

retaliao retaliation

reteno retention

retenodecomissessobre commissionsretained
prmiosdesegurosvultosos onsignificantoperations

retenodeprmioseprovises retentionofpremiums
tcnicas andtechnicalreserves

retenoderisco riskretention

retenesparariscos retentionsforrisk

retentionsagainst
retenesporperdasfuturas
possiblelosses

retificar rectify

retirada withdrawal,drawing

retiradadotrabalho,rennciaao withdrawalfromthe
trabalho engagement

retiradasemdinheiroou
drawings
mercadoria

retiradaspessoais presonaldrawings

retomar resume(payments,etc.)

retorno return

retornobaixo lowreturn

retornoesperado expectedreturn

retornoresultantedeinvestimento,
economiaresultantede payback
investimento

retornosemrisco riskfreereturn

retornosobreativosdoplano returnonplanassets
(penses) (pension)

ReturnOnInvestment
retornosobreoinvestimento
ROI

retrabalhoaofinal backendrework

retrocedente retrocedent

retrocesso retrocession

retrocessionrio retrocessionnaire

ru defendant
reunio meeting

revelaes findings

revenda resale

revendedor dealership

revender resell

reviso review

revisoanaltica analyticalreview

revisodecontroledequalidade qualitycontrolreview

revisodecrdito creditreview

revisofinaldotrabalho backendreview

revisoinicial frontendreview

revisolimitada limitedreview

revisopelaadministrao managementreview

revisoporentrevista reviewbyinterview

revisosumria deskreview

revisotrimestral quarterlyreview

revogao(s)revogar(v) repeal(n)(v)

revogaodebeneficirio removalofbeneficiary

revogar revoke

revogvel revocable

risco risk

riscoadministrativo managementrisk

riscoadmissvel allowablerisk

riscocambial exchangerisk

riscocatastrfico catastrophicrisk

riscocobertoporseguro insuredrisk

riscocomercial commercialrisk

riskofincorrect
riscodeaceitaoincorreta
acceptance

riscodeamostragem samplingrisk

riscodeauditoria auditrisk

riscodebaseoudecorrelao basisorcorrelationrisk
riscodebenfeitorias improvementscoverage

riscodecontrole controlrisk

convexity(orgamma)
riscodeconvexidade(ougama)
risk

riscodecrdito creditrisk

timedecay(ortheta)
riscodedecadncia(outeta)
risk

riscodedeteco detectionrisk

riscodegarantia collateralrisk

riscodeinvestimentoede investingandfunding
provimentoderecursos risk

riscodeliquidao settlementrisk

riscodemensuraodecrdito creditmeasurementrisk

riscodemercado marketrisk

riscodepreoabsolutooudetaxa absolutepriceorrate(or
(oudelta) delta)risk

riscoderejeioincorreta riskofincorrectrejection

riscodesoberania sovereignrisk

riscodesubavaliaode
riskofunderreliance
confiana

riscodesuperavaliaoda
riskofoverreliance
confiana

discountrate(orrho)
riscodetaxadedesconto(ouro)
risk

riscodevendaval windstormhazardrisk

riscodevolatibilidade(ouvega) volatility(orvega)risk

riscodireto directrisk

riscoexpirado expiredrisk

riscoforadopadro substandardrisk

riscoimpossvel impossiblerisk

riscoindireto indirectrisk

riscolegal legalrisk

riscolimitado limitedrisk

risconocobertoporseguro uninsuredrisk
riscooperacional operationalrisk

professionalexposure
riscoprofissional
risk

riscoprofissional professionalrisk

riscoscontratados risksunderwritten

riscosdepetrleo oilrisks

riscosdeviagens travelinsurancerisks

riscosdecorridos incurredrisks

riscosdiversos sundryrisks

riscosinerentes inherentrisks

riscosinternacionais crossborderrisks

riscosnodecorridos unincurredrisks

riscosnoexpirados unexpiredrisks

riscosnucleares nuclearrisks

riscosrelacionadoscomcontroles controlerisks

robtica robotics

rodada round

rodzio rotation

rolagem(dvida) rollover

romaneiodeembarque dispatchnotemanifest

rotaodenfase rotationofemphasis

rotatividadedeestoques,rotao
inventoryturnover
deestoques

rotatividadedemodeobra laborturnover

rotatividadedoestoquede turnoverofrawmaterial
matriasprimas inventory

rotatividadedoestoquede turnoveroffinished
produtosacabados goodsinventory

rotatividadedoestoquede turnoverofworkin
produtosemprocesso processinventory

rtulo label

roubo robbery,theft

rubrica heading
rubrica(s)rubricar(v) initial(n)(v)

runa wreck

sacado drawee

sacador drawer

sada outflow,exit,wayout

cashoutflow
sadadecaixa
disbursementoutgoing

sadadecapital capitaloutflow

saladadiretoria boardroom

saladeexpedio mailingroom

saladeexposio showroom

salrio salary,wage

salriodebenefcio benefitwage

salriodecontribuio salarybase

salrioinnatura salaryinkind

salriolquidodoempregado takehomepay

salriomnimo minimumsalary

salrionominal nominalwage

salriofamlia familyallowance

salriosapagar accruedpayroll

salriotarefa piecerate

saldado paidin

saldo balance

saldoapagar,saldonopago unpaidbalance

saldobancrio bankbalance

saldocredor creditbalance

saldodeabertura,saldoinicial openingbalance

saldodecaixa cashbalance

saldodeconta accountbalance

saldodesalrio salarybalance

saldodevedor debitbalance

saldodevedor debitbalance
 balanceoncurrent
saldoemcontacorrente
account

saldofinal closingbalance

saldomdio averagebalance

saldonegativo negativebalance

restrictedbalance
saldovinculado
compensatingbalance

saldoscompensatrios contrabalances

customers'credit
saldoscredoresdeclientes
balances

saldosnoreclamados unclaimedbalances

salientar pointout

salvados salvage

salvados(deincndio,de
salvage
naufrgio)

salvadoseressarcimentos salvageandrecovery

salvaguarda safeguard

sano sanction

saque draft

saqueadescoberto overdraft

saqueavista demanddraftsightdraft

saquedeexportao exportdraft

saqueparcelado drawdown

satisfao satisfaction

aggregateaudit
satisfaoglobaldeauditoria
satisfaction

satisfaonotrabalho jobsatisfaction

saturaodomercado marketsaturation

sade health

sadeocupacional occupationalhealth

seo/secional section/sectional

SecretariadaAdministrao FederalAdministration
FederalSAF Secretariat

SecretariadaCinciae ScienceandTechnology
TecnologiaSCT Secretariat

SecretariadaCulturada Presidents'Cultural
PresidnciadaRepblicaSEC Secretariat

SecretariadoComrcioExterior ForeignTrade
SCE Secretariat

SecretariadoDesempenho RegionalDevelopment
RegionalSDR Secretariat

SecretariadoDireitoEconmico EconomicLaw
SDE Department

SecretariadoPlanejamento
PlanningSecretariat
SEPLAN

SpecialSecretariatfor
SecretariaEspecialdeControle
ControlofStateOwned
dasEstataisSEST
Companies

SecretariaEspecialdoMeio SpecialEnvironment
AmbienteSEMA Secretariat

SecretariaNacionaldaEconomia NationalEconomy
SNE Secretariat

SecretariaNacionaldeDefesa NationalEconomic
EconmicaSNDE DefenseDepartment

SecretriodaFazendaNacional NationalFinance
SFN Secretary

securitizao securitization

securitizaoderecebveis securitizedreceivables

headoffice,homeoffice,
sede(deempresa)
headquarters

sediadoemxsediar xbased

segmentaodemercado marketsegmentation

segmentodaindstria,segmento
industrysegment
dosetordeatividades

segmentodonegcio businesssegment

segregaodefunes segregationofduties

segregaoparcialdesociedade spinoff

seguindoacurvaderendimento ridingtheyieldcurve

seguirocursodeumatransao trace

segundamo secondhand

segundosseguros secondinsurance(same
 asfirstbutdifferent
insurer)

segurado insured

segurador(a) insurerholder

seguradora insurancecompany

captiveinsurance
seguradoracativa
company

seguradoralder leadinsurer

policyholders
segurados
policyowners

segurana assurance

segurananegativa negativeassurance

seguranarazovel reasonableassurance

segurar underwrite

seguro insurance

seguroaprazocurto shortterminsurance

seguroatermofixo fixedterminsurance

seguroajustvel adjustableinsurance

segurocoletivo collectivecoverage

segurocoletivodeacidentes collectivepersonal
pessoais accidentinsurance

segurocompagamentosmensais insurancewithmonthly
doprmio premiumpayments

segurocomparticipaonos
participatinginsurance
lucros

comprehensiveproperty
segurocompreensivopatrimonial
insurance

segurocomum ordinaryinsurance

casualtyinsurance,
segurocontraacidentes
accidentinsurance

segurocontraacidentes(bens
hazardinsurance
desabamento,incndio,etc.)

personalaccident
segurocontraacidentespessoais
insurance

segurocontraalagamento floodinginsurance

segurocontradanosdesprinklers sprinklerdamage
 insurance

segurocontraincndio fireinsurance

segurocontraroubo burglaryinsurance

use&occupancy
segurodaprivaodousoegozo
insurance

workers'compensation
segurodeacidentesdotrabalho
insurance

segurodeanuidade annuityinsurance

automobileinsurance,
segurodeautomveis
vehicleinsurance

segurodebenfeitorias improvementscoverage

segurodecarga cargoinsurance

segurodecascos hullinsurance

segurodecoliso collisioninsurance

segurodecrditoexportao exportcreditinsurance

segurodecrditohipotecrio mortgageinsurance

segurodecrditoimobilirio realtycreditinsurance

propertydamage
segurodedanos
insurance

personalinjury
segurodedanospessoais
insurance

segurodedesmoronamento collapsecoverage

medicalexpenses
segurodedespesasmdicas
insurance

segurodeembarcaes hullinsurance

segurodeEstado Stateinsurance

segurodefidelidade fidelityinsurance

segurodefurto theftinsurance

segurodeincapacidade disabilityinsurance

segurodeindenizaoa workers'compensation
trabalhador insurance

professionalindemnity
segurodeindenizaoprofissional
insurance

segurodeinternaohospitalar hospitalinsurance

segurodeinvalidez disabilityinsurance
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insurance,lossofuse
segurodelucroscessantes
insurance,lossofprofit
insurance

lossofincome
segurodelucroscessantesede
insurance,lossofuse
despesasgerais
insurance

segurodemultirrisco multiperilsinsurance

segurodenavegaofluvial inlandmarineinsurance

segurodeparalisaodos businessinterruption
negcios insurance

segurodeperigoespecfico specifiedperilinsurance

personallinesof
segurodepessoas
business

seguroderenda incomeinsurance

comprehensivegeneral
seguroderesponsabilidadecivil liabilityinsurancecivil
liabilityinsurance

seguroderesponsabilidade businessliability
empresarial insurance

seguroderesponsabilidade personalliability
pessoal insurance

seguroderesponsabilidadepor errorsandomissions
errosouomisses liabilityinsurance

seguroderesponsabilidade professionalliability
profissional insurance

seguroderiscofinito finiteriskinsurance

seguroderiscosemlocais multiplelocation
mltiplos insurance

seguroderoubo theftinsurance

segurodesade healthinsurance

segurodetransportedecarga
aircargoinsurance
area

segurodetransportefluvial inlandmarineinsurance

segurodevidaatermo,contrato
termlifeinsurance,
devidaatermo(porperodo
termlifecontract
especfico)

segurodevidaatermo,contrato
lifeinsurance
devidaatermo(porperodo
especfico)

segurodevidacomrendimentos
lifeannuity
peridicos

segurodevidacomum ordinarylifeinsurance

segurodevidaedesade lifeandhealthinsurance

segurodevidaemgrupo grouplifeinsurance

segurodevidaindividual individuallifeinsurance

segurodevidainteira wholelifeinsurance

segurodevidamisto mixedlifeinsurance

segurodevidasimples straightlifecontract

segurodevidauniversal universallifeinsurance

segurodevidasdeterceiros thirdpartylifeinsurance

unemployment
segurodesemprego
compensation

segurodocaminhoneiro trucker'sinsurance

seguroemgrupo groupinsurance

seguroempresarial businessinsurance

segurofamiliar familyinsurance

segurogeral generalinsurance

seguroglobal blanketinsurance

segurohabitacional homeownerinsurance

seguromartimo marineinsurance

seguropagooucomoprazo paiduporextended
aumentado terminsurance

seguroplurianual multiannualpolicy

seguroresidencial homeownerinsurance

segurorural ruralinsurance

segurosocial socialinsurance

comprehensive
segurototal
insurance

segurovarejo retailinsurance

segurofidelidade fidelityinsurance

seguroinundao floodinsurance
segurolojista retailinsurance

seguromaternidade maternityinsurance

segurosdeincapacidade(cobreo
montantenocobertopeloseguro workers'compensation
deacidentesdotrabalho)

segurosderamoselementarese propertyandliability
deresponsabilidadecivil insurance

segurosdotais endowmentsinsurance

seleo selection

semcupom excoupon

semdireitos exrights

semdividendo exdividend

semjuros interestfree

semlicena unlicensed

semvalor worthless

semanalmente weekly

semear sow

semestral semiannual,twiceyearly

semestre halfyear,semester

semiannual semiannual,twiceyearly

semimonthly,twicea
semimensal
month

semiprocessado semiprocessed

semoventes livestock

senado senate

sniordeauditoria auditsenior

separar separatesetaside

servioaocliente customerservice

serviodecompilao compilationengagement

ServiodeProteoaoCrdito CreditProtection
SPC ServiceSPC

serviodeterceiro thirdpartyservice

ServioFederalde FederalData
ProcessamentodeDados ProcessingService
SERPRO

ServioNacionalde
NationalServicefor
AprendizagemComercial
CommercialTraining
SENAC

ServioNacionalde NationalServicefor
AprendizagemIndustrialSENAI IndustrialTraining

ServioNacionalde NationalServicefor
AprendizagemRuralSENAR RuralTraining

servioprestado servicerendered

SocialServicefor
ServioSocialdaIndstriaSESI
Industry

ServioSocialdoComrcio
SocialServiceforTrade
SESC

servioscorrelatos relatedservices

serviosdeadministraoe
guardadepatrimnioseoutro fiduciaryservices
(serviosemconfiana)

serviosdeassessoramento advisoryservices

serviosdeconsultoria corporateadvisory
empresarial services

serviosdecrdito creditfacilities

serviosdecustdia custodialservices

serviosderelevoemcartes(em cardembossing
cartesdecrdito,porexemplo) services

servioslogsticos extensionservices

serviosoutrosquenode
nonauditservices
auditoria

serviospsvendas aftersalesservices

serviosprestados servicesrendered

serviospblicos publicservices

sessesparainstrues briefingsessions

setor(atividade)deseguros insuranceindustry

setordeservios servicessector

setorindustrial industrialsector

setorprivado privatesector

setorpblico publicsector
setoresdeatividadesregidaspor
normasgovernamentais regulatedindustries
(reguladas/regulamentadas)

sigiloprofissional professionalsecrecy

significante significant

significar mean

silvicultura forestry

smbolo symbol

simplificaodotrabalho worksimplification

simulao simulation

simulador simulator

simular simulate

sinal(entrada)referenteaoprmio depositpremium

minussign,negative
sinalnegativo
indication

sinal,pagamentoinicial,entrada downpayment

sindicato union

sindicatodeclasseoperria tradeunion

sindicatodetrabalhadores laborunion

sindicatopatronal,sindicatode
tradeassociation
empregadores

sinergia synergy

singular unique

claim,casualty,loss,
sinistro
damage

incurredbutnotreported
sinistroocorridomasnoavisado
IBNR

sinistroregulado claimadjusted

sinistrosaliquidar unsettledlossclaims

sinistrosencerrados closedclaims

claimsincurred,losses
sinistrosincorridos
incurred

sinistrosindenizados claimssettled

sinistrosocorridos lossesoccurred
 claimsincurredbutnot
sinistrosocorridosenoavisados
reported

sintonia dial

sistemabancrio bankingsystem

sistemacontbil accountingsystem

sistemadeadministraode riskmanagement
riscos system

sistemadecontroleinterno internalcontrolsystem

sistemadecustointegrado integratedcostsystem

sistemadecustomarginal marginalcostingsystem

sistemadecustos costsystem

sistemadeelaboraode
zerobasisbudgeting
oramentosdebasezero

sistemadefundofixodecaixa imprestsystem

SistemadeInformaesdoBanco BrazilianCentralBank
CentraldoBrasilSISBACEN InformationSystem

sistemadeinformaes
management
gerenciais,sistemade
informationsystem
informaesdaadministrao

sistemaderemunerao,sistema
rewardsystem
decompensao

SistemaEspecialdeLiquidaoe Specialsystemfor
CustdiaSELIC settlementandcustody

SistemaFinanceirodeHabitao NationalHousing
SFH SystemSFH

sistemagerencialdomeio environmental
ambiente managementsystem

SistemaIntegradodeComrcio IntegratedForeign
ExteriorSISCOMEX TradeSystem

integratedmanagement
sistemaintegradodegesto
system

SistemaIntegradodePagamento UnifiedSystemforthe
deImpostoseContribuiesdas PaymentofTaxesand
MicroempresasedasEmrpesas ContributionsbySmall
dePequenoPorteSIMPLES BusinessesSIMPLES

sistemamtrico metricsystem

SistemaNacionaldeDefesado NationalSystemfor
ConsumidorSNDC ConsumerDefense
SistemaNacionaldePrevidncia NationalSocialSecurity
SocialSNPS System

sistemasdeliquidao settlementservices

sistemasdereservadenumerrio cashreservesystems

sistemasderetrocesses systemsofretrocession

workstatus,jobstatus,
situaodetrabalho
projectstatus

situaodevencidos(areceber) pastduestatus

situaofinanceira financialcondition

sobras scrap,garbage

sobrecapitalizado overcapitalized

sobrecarga overload

sobrecarregadodetrablaho overworked

sobreestimar overrate

sobrepreo(EUA) overpricing(USA)

sobreseguro overinsurance

sobretaxa surtax

sociedade corporation,enterprise

sociedade(depessoas) partnership

sociedadeafluente affluentsociety

limitedliability
sociedadeannima
corporation

limitedliability
SociedadeAnnimaS.A.
corporation

sociedadebeneficente,caridade charity

savingsandloan
sociedadedecrditoimobilirio association(USA)
buildingsociety

holdingcompany,
sociedadedeparticipao
investmentcompany

sociedadedeprofissionais professionalpartnership

sociedadederesponsabilidade limitedliabilitycompany
limitada limitedpartnership

partnershipinwhichthe
sociedadeemcomandita managingpartnershave
unlimitedliabilityandthe
 othershaveliability
limitedtosubscribed
capital

partnershipinwhich
sociedadeemcontade
somepartnersare
participao
passive

corporation,jointstock
sociedadeporaes
company

sociedadesdecapitalao capitalizationcompanies

mutualinsurance
sociedadesmtuas
companies

sociedadocomercial commercialpartnership

societrio corporate

sciooculto hidderpartner

scioostensivo ostensiblepartner

scioprincipal seniorpartner

scioresponsvelpelaauditoria auditpartner

solicitaodeemprstimo loanapplication

solicitaodepatente patentapplication

solicitarpagamento claimpayment

slido solid,sound

solvncia solvency

soma(s)(colunasoucifras)
foot,add,cast(n)(v)
somar(v)(colunasoucifras)

sonegaodeimposto taxevasion

sorte hazard,luck

stoploss stoplossreinsurance

subarrendamento(s)subarrendar
sublease(n)(v)
(v)

subavaliar undervalue,understate

subcontratar subcontract

subdesenvolvimento underdevelopment

subempreiteiro subcontractor

subentendido implied

subestimar underestimate
subfaturar underinvoice

subida(s)subir(v) rise(n)(v)

sublinhar underline

sublocar sublet

subordinado ancillary

suborno(n)subornar(v) bribe(n)(v)

subpargrafo subparagraph

subpreo(EUA) underpricing(USA)

subrogao subrogation

subscreveraes takeupequities

subscrio(deaes) subscription

subscritordettulosmobilirios underwriter

subscritorematraso defaultingsubscriber

subsidiria subsidiary

subsidiriaemqueh majorityowned
participaomajoritria subsidiary

subsidiriaintegral whollyownedsubsidiary

unconsolidated
subsidirianoconsolidada
subsidiary

subsidirianointegral partlyownedsubsidiary

subsidiriasincludasna
consolidated
consolidao,subsidirias
subsidiaries
consolidadas

subsdio,subveno subsidy,grant

substnciaqumica chemicalsubstance

substncia,essncia substance

substancial substantial

substituioparamelhor upgrade

substituioparapior downgrade

substitute,supersede,
substituir
replace

substitutodotitular deputy

subtrair subtract
subvenodecapital capitalsubsidy

subvenodecusteio costsubsidy

subvenodeinvestimento investmentsubsidy

sucata(s)sucatear(v) scrap(n)(v)

fortune,uncertain,
sucessoimprevisto
unpredictable

sucursal branch

sujeitoaresgate
callable
(papel/instrumentofinanceiro)

sumrio summary,rsum

superavaliar overvalue

supervit superavit

supervitcontribudopor
paidinsurplus
acionistas

supervitdeumfundo fundsurplus

supervitdisponvelpara
unrestrictedsurplus
distribuio

supervitnodistribudo
surplus
(acumulado)

superestimar overestimate

Superintendencyofthe
SuperintendnciadaZonaFranca
FreeZoneofManaus
deManausSUFRAMA
SUFRAMA

Superintendencyof
SuperintendnciadeSeguros
PrivateInsurance
PrivadosSUSEP
SUSEP

Superintendnciado Superintendencyforthe
DesenvolvimentodaAmaznia Developmentofthe
SUDAM AmazonSUDAM

Superintendnciado Superintendencyforthe
DesenvolvimentodaPesca DevelopmentofFishing
SUDEPE SUDEPE

Superintendencyforthe
Superintendnciado
Developmentofthe
DesenvolvimentodoCentroOeste
Central Wex
SUDECO
SUDECO

Superintendnciado Superintendencyforthe
DesenvolvimentodoNordeste Developmentofthe
SUDENE NortheastSUDENE
 National
SuperintendnciaNacionalda Superintendencyofthe
MarinhaMercanteSUNAMAM MercantileMarine
SUNAMAM

National
Superintendncianacionalde Superintendencyof
AbastecimentoePreosSUNAB SupplyandPrices
SUNAB

SuperiorTribunaldeJustiaSTJ HighCourtofJustice

supervisar,supervisionar oversee,supervise

suplente alternate

SupremoTribunalFederalSTF SupremeCourt

supplies,consumable
suprimentos
materials

suprir furnish

suspender adjourncalloff

terminationofcontract,
suspensodecontrato
suspensionofcontract

swapatermo forwardswap

swapbsico basisswap

swapdecmbio foreignexchangeswap

swapdemoeda currencyswap

swapdetaxabsica basisrateswap

swapdetaxadejuros interestrateswap

swapsdeaes equityswaps

swapsdecommodities commodityswaps

swapsdedvidaporaes debtswap,equityswap

swapsequilibrados(casados) matchedswaps

swapsresgatveis callableswaps

tabela table,scale

tabelaavalorpresentetablita presentvaluetable

Brazilian'sCustoms
TabelaAduaneiradoBrasilTAB
Table

tabeladeamortizao,mapade
amortizationschedule
amortizao

TabeladeIncidnciadoIPITIPI TableofExciseTax
 Incidence

tabelio notarypublic

tabulao tabulation

talodecheques checkbook,counterfoil

tamanhoadequadodeuma
atividadeparaobtenodomelhor rightsizing
desempenhopossvel

tamanhoconsidervel sizable

tamanhodaamostra samplesize

tamanhodaaplice poicysize

taquigrafia shorthand,stenography

tarefa task

tarefadepoucaimportncia lowvaluetasks

tarefaquedemandamuitotempo timeconsuming

tarifa duty,tariff

tarifadeimportao importtariff

TarifaExternaComumTEC CommonExternalTariff

tarifapreferencial preferentialtariff

tarifascaducadas lapsedrates

tarifasdeprmiosdeseguros insurancepremiumtariff

taxa rate

taxa(dejuros)demercado marketrate(interest)

taxavista spotrate

taxaanual annualrate

taxabsica basicrate

TaxaBsicadoBancoCentral CentralBankBasic
TBC InterestRateTBC

BasicFinancialRate
TaxaBsicaFinanceiraTBF
TBF

taxacompostadedepreciao compositerate

taxadeadeso adhesionfee

taxadeadmisso admissionfee

taxadecmbio exchangerate,rateof
 exchange

forwardrateof
taxadecmbioatermo
exchange

taxadecmbioatual currentexchangerate

taxadecmbioflutuante floatingrateofexchange

taxadecmbiohistrica historicalexchangerate

preferentialrateof
taxadecmbiopreferencial
exchange

taxadeconverso conversionrate

growthrate,rateof
taxadecrescimento
growth

taxadecrescimentoanual annualgrowthrate

taxadecrescimentoeconmico economicgrowthrate

taxadedepreciao depreciationrate

taxadedesconto discountrate

taxadedesemprego unemploymentrate

taxadedespesasindiretas overheadrate

taxadefechamento(cmbio) closingrate

taxadeimpostoderenda
corporatetaxrate
incidentesobreasempresas

inflationrate,rateof
taxadeinflao
inflation

admissionfee,
taxadeinscrio registrationfee,
enrollmentfee

interestrate,rateof
taxadejuros
interest

TaxadeJurosaLongoPrazo LongTermInterestRate
TJLP TJLP

taxadejurosefetiva effectiverateofinterest

taxadejurosfixada statedinterestrate

taxadejurosimputada,taxade
imputedinterestrate
jurosembutida

taxadematrcula entrancefee

taxademercadoemvigor prevailingmarketrate

taxademortalidade mortalityrate
taxademortalidadeinfantil childmortalityrate

taxaderemuneraode savingsremuneration
poupana rate

taxaderendimento yield

taxaderetorno rateofreturn

taxaderetornoadequada fairrateofreturn

taxaderetornocontbil accountingrateofreturn

taxaderetornoefetiva effectiverateofreturn

taxaderotatividade turnoverrate

taxaemvigor,taxaefetiva effectiverate,rulingrate

flatfee(Fin)fixedrate
taxafixa
(Seg)

taxahorria hourlyrate

LondonInterbank
TaxaInterbancriadeLondres
OfferedRateLIBOR
LIBOR(ReinoUnido)
(UK)

taxamdia middlerate

taxamdiacomposta compositeaveragerate

taxamdiadeswap swapaveragerate

taxamnima minimumrate

taxamltipla multiplerate

taxaoficialdecmbio officialexchangerate

taxapadro standardrate

TaxaReferencialTR ReferentialRateTR

DailyReferentialRate
TaxaReferencialDiriaTRD
TRD

taxasemrisco riskfreerate

taxasuplementar supplementaryrate

taxauniforme flatrate

taxao assessment,levy

taxascruzadas crossrates

taxasplenas fullrates

tecido fabric
tcnica technique

tcnicasdeauditoria audittechniques

tcnicasdereduodecusto costsavingtechniques

tecnocracia technocracy

tecnologia technology

tecnologiacomprada,tecnologia
purchasedtechnology
adquirida

InformationTechnology
TecnologiadaInformaoTI
IT

leadingedge
tecnologiadeponta technology,stateofthe
art

tecnologiadoproduto producttechnology

telecomunicaes telecommunications

Brazilian
TelecomunicaesBrasileiras
Telecommunications
S.A.TELEBRS
CompanyTELEBRS

telefonista operator

telexenviados outgoingtelex

telexrecebidos incomingteles

tempo(horas)debitvel(em
chargeabletime
trabalhoprofissional)

tempodeespera leadtime

tempodemquina machinetime

tempodepreparo setuptime

tempodeservio lengthofservice

tempohbil timelybasis

tempointegral fulltime

tempoocioso idletimedowntime

tempopadro standardtime

tempopadro(depreparode standardpreparation
mquina) hours

tempoparcial parttime

tendncia bias

tendnciainflacionria inflationarytrend
tendnciasdomercado marketforces

tentativa tentativeattempt

teor wording

terxito takeoff,besuccessful

ternotciasde hearfrom

terrecursos afford

terceirizao outsourcing

terceirizar outsource

terceiro(pessoaouempresa) thirdparty

terceiroresponsvel liablethirdparty

terminar finish,adjourn

liabilitycommitment,
termoderesponsabilidade
undertaking

termos(mercadofuturo) privatelynegotiated
negociadosparticularmente forwards

tesouraria treasurydepartment

tesoureiro treasurer

testadeferro manofstraw,dummy

testamenteiro executor

testamento will

testedeaptido aptitudetest

testedeauditoria audittest

testedecomprovao,teste
substantivetest
comprobatrio,testesubstantivo

testedecumprimento,testede
compliancetest
aderncia,testedeobservncia

testedecustooumercado costormarkettest

testededuplafinalidade dualpurposetest

testedemercado markettest

testederotina routinetest

testeembloco blocktest

testeporcritriopessoal judgementtest

testemunha witness
textodeexposioprovisrio exposuredraft

textura fabric

timbre letterhead

tinoempresarial businessjudgment

tipo type

heading,titlenote,
ttulo
security

ttulo(notapromissria)assinado signednote

ttuloacurtoprazo shorttermsecurity

ttuloamdioprazo mediumdatedsecurity

ttuloapagar notepayable

ttuloaoportador bearersecurity

ttulocomgarantiahipotecria mortgagenote

listedsecurity,quoted
ttulocotadoembolsa
security

accounttitle,account
ttulodeconta
heading,caption

ttulodegrandesegurana(Reino
giltedgedsecurity(UK)
Unido)

ttuloderendafixa fixedincomesecurity

ttulogovernamental governmentsecurity

ttulomobilirio security

ttulomobiliriogarantidopor
mortgagebond
hipoteca

ttulomunicipal(dedvida) municipalbond

ttulonocotadoembolsa unlistedsecurity

ttulonopago dishonoredbill

ttulonegocivel negotiableinstrument

ttulorepresentativodedvida debtsecurity

ttulosemcotaonomercado nonmarketablesecurity

ttulosareceber notesreceivable

ttuloscomcaractersticasde securitieswithoptions
opes characteristics

ttulosconversveis convertiblesecurities
 AgriculturalDebt
TtulosdaDvidaAgrriaTDA
Securities

TtulosdeDesenvolvimento EconomicDevelopment
EconmicoTDE Notes

ttulosdedvidapblica publicdebtsecurities

ttulosdeinvestimentos investmentsecurities

ttulosderivativos derivativesecurities

structuredsecuritiesand
ttulosedepsitosestruturados
deposits

ttulosexrendimentos strippedsecurities

ttulosgovernamentais governmanetsecurities

quasigovernmental
ttulosquasegovernamentais
securities

todososriscos allrisksinsurance

tomadadedeciso decisionmaking

tomadordeemprstimo borrower

tomaremprestado borrow

tomarprovidncias takesteps

tonelada ton

tonelagem tonnage

totaldeprmiosdacarteira totalportfoliopremium

totaltransportado broughtforward

trabalharcomferramenta tool

trabalhodecampo fieldwork

trabalhoemequipe teamwork

trabalhoemhorasdefolga sparetimework

trabalhoescravo,trabalhoservil slavework

trabalhoinicial,primeirotrabalho initialengagement

tradutorjuramentado officialtranslator

trfegodeidaevolta shuttle

trajetria flight,path

tramitao proceduring

trmites proceduralsteps
transao transaction

transao transaction

transaocomassessoria assistedtransaction

transaocomercial businesstransaction

transaoembloco(ReinoUnido) blocktrade(UK)

transaoentrecompanhias(de intercompany
ummesmogrupo) transaction

transaesatermo forwardtransactions

transaesavista spottransactions

transaescommoeda foreigncurrency
estrangeira transactions

transaesdearbitragem arbitragetransactions

transaesdentrodamesma intracompany
empresa transactions

transaesentrepartes relatedparty
relacionadas transactions

international
transaesinternacionaisde
documentarycredit
crditodocumentrio
transactions

transcrever transcribe

transcrever(olanamentodo
post
dirioparaorazo)

transferncia transfer,passthrough

transfernciadefundos moneytransfer

transfernciaderisco risktransfer

transfernciaeletrnica wiretransfer

transfernciattulodepropriedade passageoftitle

transgresso trespass

transmissodoseguro transferofinsurance

transnacional transnational

transparencyof
transparnciadeinformaes
information
(administrao,demonstraes
(administration,financial
financeiras,etc.)
statements,etc.)

transpirar(informao) leak

transportadopeloar airborne,airfreighted
transportador carrier

transportardevolta carryback

transporte(desoma) carryforward

transporteareo aircargo

transportedesomaparalinha
carrydown
inferior,namesmapgina

transporterodovirio inlandtransit

transtorno trouble

tratado treaty

tratadosdeinvestimentos bilateralinvestment
bilaterais treaties

treinamento training

trainingandproficiency
treinamentoecompetnciado
oftheindependent
auditorindependente
auditor

treinamentoemgrupo grouptraining

treinamentonotrabalho,
onthejobtraining
treinamentonocampo

tribunal CourtofAppeals

AuxiliaryCourtof
TribunaldeAladaTA
Appeals

tribunaldecontas auditcourt

TribunaldeContasdaUnio FederalAuditCourt
TCU TCU

TribunaldeContasdoEstado StateAuditCourt

TribunaldeContasdoMunicpio MunicipalAuditCourt

SupremeCourtofthe
TribunaldeJustiaTJ
StateTJ

TribunaldoTrabalho LaborCourtofAppeals

RegionalFederalCourt
TribunalFederaldeRecursos
ofAppeals

RegionalLaborCourt
TribunalRegionaldoTrabalho
(forcollectivelabor
TRT
agreements)TRT

TribunalSuperiordoTrabalho SuperiorLaborCourt
TST TST
tributao assessmenttaxation

tributaoprogressiva progressivetaxation

tributvel taxable

tributo taxable

tripulao crew

trocar exchange

truncar truncate

tumultospblicos publicriots

turno shift

turnodanoite nightshift

ltimainstncia courtoflastresort

ltimalinha bottomline

ltimoaentrar,primeiroasair lastin,firstoutLIFO

ltimodiadenegociao lasttradingday

unnime unanimous

Unio FederalGovernment

UnioEuropiaUE EuropeanUnionEU

nico exclusive

unidadedeamostragem unitofsampling

UnidadedeIncentivosFiscais
FiscalIncentivesUnit
UIF

unidadedemensurao unitofmeasure

UnidadedeRefernciaRurale RuralandAgribusiness
AgroindustrialUREF ReferentialUnit

concernunit,economic
unidadeeconmica
unit

UnidadeFiscaldeReferncia FiscalReferenceUnit
UFIR UFIR

UnidadeFiscaldoMunicpio
MunicipalFiscalUnit
UFM

currencyunit,monetary
unidademonetria
unit

UnidadeMonetriaContbil AccountingMonetary
UMC UnitUMC
 EuropeanCurrencyUnit
unidademonetriaeuropia
ECU

unidadeoperacionaldaempresa businessoperatingunit

StandardCapitalUnit
UnidadePadrodeCapitalUPC
UPC

UnitofRealValue
UnidadeRealdeValorURV
URV

unidaderesponsvelpela
accountableunit
prestaodecontas

uniforme consistent,uniform

uniformidade consistency,uniformity

unilateral unilateral

usingtheworkof
usodotrabalhodeoutroauditor
anotherauditor

usosecostumes customandusage

usurio user

usucapioownership
usucapio claimedafteraperiodof
squatting

usufruto usufruct

usura usury

usurrio usurer

utenslios fixtures

utilitrios utilities

utilizaodetrabalhode usingtheworkofa
especialista specialist

vacncia vacancy

vagodecarga wagonload

vago vacant

vale IOweYouIOU

valerefeio,ticketrestaurante mealticket

transportationticket,
valetransporte
transportationcoupon

validao validation

validade validity
valioso valuable

valise valise

valor value,worth,amount

valorabsoluto absolutevalue

valoracimadonominal,valor
abovepar
acimadopar

valoradicionado,valoragregado addedvalue

valoratualizado updatedvalue

ValorBsicodeCusteioVBC BasicCostingValue

valorbrutocontbil grossbookvalue

valorcontbil,valorpeloslivros carryingvalue,carrying
contbeis amount

appraisalvalue,
valordeavaliao
appraisedvalue

valordecotao quotedvalue

valordeliquidaoforada breakupvalue

valordemercado marketvalue

valorderealizao realizationvalue

valordereposio replacementvalue

surrendervalue
valorderesgate
redemptionvalue(Seg)

cashvalue,cash
valorderesgateemdinheiro
surrendervalue

valordesucata salvage,scrapvalue

valordeclarado statedvalue

declared(coverage)
valordeclarado
value

valordoinvestimento investmentvalue

valorhistricopeloslivros historicalcarryingvalue

valorintrnseco intrinsicvalue

valorjusto fairvalue

valorlquidoderealizao netrealizablevalue

valorlquidopeloslivros netbookvalue

valormdiodesinistro averageclaimsize
valormobilirio security

valormonetrio monetaryamount

facevalue,faceamount,
valornominal
nominalvalue

valorpar parvalue

valorpatrimonialdaao bookvaluepershare

valorpecunirio cashvalue

valorpresenteatuarial actuarialpresentvalue

valorpresentelquido netpresentvalueNPV

valorpresente,valoratual presentvaluePV

valorrealizvel realizablevalue

valorresidual residualvalue

unguaranteedresidual
valorresidualnogarantido
value

residualvalue,salvage
valorresidual,valordesalvado
value

valorsegurado amountinsured

valorsegurvel insurablevalueamount

valorsimblico nominalvalue

valortangvel tangiblevalue

valortemporrio timevalue

valoresettulos mobilirios marketablesecurities

valoresmobiliriosemcarteira portfoliosecurities

valoresmobiliriosemcustdia securitiesincustody

valoresmobiliriosno nonconvertible
conversveis securities

valoresmobiliriosnegociveis negotiablesecurities

valorizao appreciation

valorizaocontbil accountingvaluation

valorizaodeestoques inventoryvaluation

valorizaodemercado marketvaluation

vandalismo vandalism

vantagemcompetitiva competitiveadvantage,
 competitiveedge

varacivil,varacvel civilcourt

varejistas retailers

varejo retail

variao variance/variation

exchangevariance,
variaocambial
exchangevariation

variaodepreo pricevariance

variaodevolume volumevariance

variaoemrelaoaouso usagevariance

variaomonetria monetaryvariation

variaonaprovisodeprmios
variationintheprovision
noauferidos,variaona
forunearnedpremiums
provisodeprmiosnoganhos

variaonaprovisoderiscos
variationintheprovision
decorridos,variaonaproviso
forexpiredrisks
deriscosexpirados

variationintechnical
variaonasprovisestcnicas
provisions

variaooramentria budgetvariance

variaosazonal seasonalvariance

variaesdonveldepreos pricelevelchanges

varivel variable

variedade variety

vasto sweeping

vazamento(deinformao) leak

vazio empty

veculo vehicle

veculosdepropaganda advertisingmedia

vencido due,overdue

vencido(comprazoesgotado) pastdue

vencimento maturity

vencimentoacurtoprazo currentmaturity

vencvel fallingdue
venda sale

vendaadescoberto sellingshort

vendaaprazo creditsale

vendaaprestao installmentsale

vendaavarejo retailsale

vendaavista cashsale

vendaagressiva hardselling

vendabruta grosssale

vendacomprejuzo sellataloss

vendadeativos saleofassets

vendadeativosnoutilizadosno
assetstripping
negcioprincipaldaempresa

vendadebemearrendamentodo
saleandleaseback
mesmobem,pelovendedor,com
(withrepurchaseoption)
opoderecompra

vendaforada forcedsale

vendalquida netsale

vendaparaentregaimediata spotsale

vendaparaentreganopagamento
layawaysale
final

vendascclicas cyclicalsales

vendascomdireitodedevoluo
guaranteedsales
ilimitado

vendasdecontratosde
maintenanceagreement
manuteno,vendasdeacordos
sales
demanuteno

vendasparaentregafutura salesforfuturedelivery

vendvel salable,saleable

vendedor salesman,seller

vendedorambulante streetvendor

vendido,esgotado soldout

veracidade validity

grantamount,allocated
verba
amount

verbaoramentria budgetappropriation
verbal verbal

verbasrescisrias severancepay

verificao verification

verificaocruzada crosscheck

verificaogenrica overallcheck

verificaoseqencial sequencecheck

verificar ticking

vesturio apparel

veto veto

via via

viaexpressa expressmail

viabilidade feasibility

viabilidadeeconmica economicfeasibility

viagem voyage,trip

viagemdeida outbound

viagemdeidaevolta roundtrip

viagemdevolta inbound

vicepresident,deputy
vicepresidente
chairman

vicepresidentedoconselho deputychairman

depreciablelife(ofan
vidadeprecivel(deumativo)
asset)

vidaeconmica economiclife

vidaeconmicaestimada estimatedeconomiclife

vidaescolar schoollife

vidainteira wholelife

vidaresidualestimada estimatedresiduallife

vidatil usefullife

vidatil(deumativo) usefullife(ofanasset)

videoconferncia videoconference

vigorar takeeffect

vinculao,ligao relationship,relation
vnculoempregatcio employmentrelationship

vinhetas(publicidade) vignettes(advertising)

violao violation

violar infringe

visando,comafinalidade intheinterestof

visibilidade visibility

visitadenterim interimvisit

visitafinal yearendvisit,finalvisit

visitar callon

visto(empassaporte) visa

visualizar visualize

vital vital

vocao(profissional) vocation

vo flight

voto ballot

zelo zeal

zeloprofissional dueprofessionalcare

ManausFreeTrade
ZonaFrancadeManausZFM
Zone

zonafranca,zonadelivre
freetradezone
comrcio

ZonasdeProcessamentode ExportProcessing
ExportaoZPE Zones

Colaborao:PauloMaurcioP.Murad