VOCABULARY

A
ACCOUNT (ACOUNT) CUENTA
A business relationship between a bank, department store, stockbroker, etc, and a depositor,
customer, or client permitting the latter certain banking or credit services
ANALYSIS (ANELYSIS) ANALISIS
The division of a physical or abstract whole into its constituent parts to examine or determine
their relationship or value
B
BUDGET (BADGET) PRESUPUESTO
An itemized summary of expected income and expenditure of a country, company, etc, over a
specified period, usually a financial year
BILL (BIL) FACTURA
Money owed for goods or services supplied
C
COMMISSION (KEMISION) COMISIN
A duty or task committed to a person or group to perform
CAPITAL (KEIPITAL) CAPITAL
Wealth available for or capable of use in the production of further wealth, as by industrial
investment
D
DEVALUATION (DEVALUESHION) DEVOLUCIN
A decrease in the exchange value of a currency against gold or other currencies, brought
about by a government
Compare depreciation
E
EXPENSE (EXPENS) GASTOS
A particular payment of money; expenditure
F
FINANCE (fnns; fanns) Finanza
The system of money, credit, etc., esp. with respect to government revenues and expenditures
G
GOODS (GUDS) BIENES
Possessions and personal property

GENERAL ACCOUNT (YENERAL ACUNT) CUENTA GENERAL
Not specific as to detail; overall: a general description of the merchandise

H
HIRE PURCHASE (JEIRE PURCHEIS) VENTA A PLAZOS
To acquire the temporary use of (a thing) or the services of (a person) in exchange for payment

HALF-YEAR FIGURES (JALF YIAR FIGUIURS) CIFRAS SEMESTRALES
A period of 6 months
I
INVESTMENT (INVISTMENT) INVERSIN
An enterprise, asset, etc, in which money is or can be invested

INDORSEMENT (EINDORSEMENT) ENDOSO
Something that endorses, such as a signature or qualifying comment
J
JUNK BOND (YUNK BOUN) BONO BASURA
A security that offers a high yield but often involves a high risk of default

JOINT ACCOUNT (YOIN ACUNT) CUENTA CONJUNTA
A bank account registered in the name of two or more persons, any of whom may make deposits
and withdrawals
K
Know your customer (nou iur costumer) Conocer su Cliente
To be intelligent, informed, or sensible enough (to do something)

L
LEASE (LISY) ARRENDAMIENTO
A contract by which property is conveyed to a person for a specified period, usually for rent

LABOR COST (LABOUR COUST) COSTO LABORAL
Productive work, esp physical toil done for wages
M
MORTGAGE (md) hipoteca
An agreement under which a person borrows money to buy property, esp. a house, and the
lender may take possession of the property if the borrower fails to repay the money

Management (menegein) Administracin
The members of the executive or administration of an organization or business
N
NATIONAL INCOME (NASHIONAL INCOM) INGRESO NACIONAL
The total of all incomes accruing over a specified period to residents of a country and
consisting of wages, salaries, profits, rent, and interest

NATIONAL BANK (NASHIONAL BANK) BANCO NACIONAL
A bank owned and operated by a government
O
OFFER (OUFER) OFERTA
Something, such as a proposal or bid that is offered
P
PAYMENT (PEIMENT) PAGO
A sum of money paid
Q
QUOTA (KIURA) CUOTA
The proportional share or part of a whole that is due from, due to or allocated to a person or
group
R
RATE (REIT) TARIFA
A price or charge with reference to a standard or scale: rate of
interest, rate of discount
S
SALE (SEIL) VENTA
The exchange of goods, property, or services for an agreed sum of money or credit

T
TAX (taeks) IMPUESTO
A compulsory financial contribution imposed by a government to raise revenue, levied on the
income or property of persons or organizations, on the production costs or sales prices of goods
and services, etc
U
UNEMPLOYMENT (UNIMPLOYMENT) DESEMPLEO
The number of unemployed workers, often as a percentage of the total labour force

V
VAT (vaet) IVA

Value-added tax: a tax levied on the difference between the cost of materials and the selling price
of a commodity or service

W
WINERY (WAINERY) BODEGA
A place where wine is made
X

Y
Yield equivalence (yeld equivalens) RENDIMIENTO EQUIVALENCIA
Often followed by to: to agree; comply; assent: he eventually yielded to their request for money

Z
Zero coupon bond (ziro cuponn bond) CERO CUPON DEL BONO
The symbol 0, indicating an absence of quantity or magnitude; nought
Former names: cipher
Zero-base budgeting (ziro beis biugering) PRESUPUESTACIN DE BASE CERO
A centre of operations, organization, or supply