Professional Documents
Culture Documents
Glossrio bilngue de
termos de microfinanas
Glossary of Microfinance Terms
PRIMEIRA PARTE
Ingls-Portugus
English-Portuguese
________________
verso revista e ampliada
janeiro de 2007
Este glossrio foi preparado por e para as pessoas e entidades que se dedicam s microfinanas. Desde a sua
criao, ele foi objeto de vrias atualizaes que levam em conta a evoluo das tendncias e da terminologia
do setor.
O glossrio foi concebido, antes de tudo, como um instrumento de apoio traduo, facilitando a compreenso
do vocabulrio de referncia das microfinanas, principalmente para as populaes lusfonas interessadas em
ganhar acesso bibliografia anglo-saxnica.
O glossrio tambm procura padronizar os termos ainda pouco definidos em portugus, especialmente nas
reas financeiras.
O glossrio de finanas organizado alfabeticamente: consta da traduo do ingls ao portugus (e do
portugus ao ingls) de mais de 1500 termos especficos das microfinanas. As principais esferas tcnicas nele
cobertas so a contabilidade/gesto, as finanas e a auditoria, adaptadas s instituies microfinanceiras, bem
como o impacto dos servios de microfinanas.
Em certos casos, incluem-se detalhes de domnio, em itlico e entre parnteses, bem como definies, em apoio
s tradues propostas, quando a correspondncia entre as duas lnguas ou a utilizao dos termos
mencionados requer explicao. Quando correspondem ao original termos diferentes no portugus continental,
a diferena indicada pela abreviatura lus entre parnteses (lus). Para poupar espao, no foram includas as
diferenas puramente ortogrficas.
Todos os comentrios e sugestes dos usurios deste glossrio sero recebidos com satisfao. Assim,
convidamo-los a enviar suas observaes para o seguinte endereo: barlet@gret.org
A
absorption accounting
Equivalent: full-cost accounting
abusive lending
accelerated depreciation
depreciao acelerada
acceleration of maturity
Equivalent: prematuring
exigibilidade antecipada
account
conta
account balance
saldo de conta
account certification
certificao de contas
account entry
Equivalent: accounting entry, entry, journal entry.
account holder
titular de conta
accountancy
Equivalent: accounting.
contabilidade
accountant
contabilista
Equivalente: contador
accounting
Contabilidade
accounting base
mtodo contbil
accounting entry
Equivalent: account entry, journal entry, entry.
accounting period
accounting practice
accounting prescriptions
accounting standard
norma contbil
accrual accounting
accrued interest
accumulated profit
Equivalent: earned surplus
lucro acumulado
accumulating savings and credit association (ASCA) associao cumulativa de poupana e crdito (ACPC)
cmara de compensao automtica
ACH (automated clearinghouse)
acid-test ratio
Equivalent: quick ratio
cido-quociente
Equivalente: ndice de liquidez
acquisition cost
Equivalent: historical cost
custo de aquisio
active borrower
muturio ativo
active client
cliente ativo
active loan
emprstimo ativo
actual amount
actual cost
actual loss
perda real
actuary (insurance)
aturio (seguro)
additional credit
adjustable rate
taxa varivel
adjusted income
(RADP)
adjusting account
conta de ajuste
adjusting entry
Equivalent: closing entry
adjustment
ajuste, correo
administrative efficiency
eficincia administrativa
administrative expense
advance account
conta de adiantamentos
advance deposit
depsito antecipado
advance repayment
Equivalent: payment in advance, prepayment,
repayment in advance
adverse selection
age bias
aged portfolio
Equivalent: aging of the portfolio, aging portfolio
balance, portfolio aging
aging of delinquency
aging of loans
aging schedule
agribusiness credit
agricultural activity
Equivalent: farm activity
atividade agrcola
agricultural bank
banco agrcola
agricultural finance
agricultural household
agricultural loan
emprstimo agrcola
agricultural processing
transformao agrcola
aid agency
aid effectiveness
eficincia da ajuda
allocate
allocation of profits
Equivalent: appropriation of profits.
allocation of resources
amortizao
(Nota do tradutor: Em ingls, dois termos designam
amortizao. Emprega-se o termo amortization no
caso da amortizao de um ativo intangvel. O termo
depreciation utilizado na amortizao de um
ativo tangvel.
Quando usados em contabilidade, os termos
depreciation e amortization so traduzidos por
consignaes a depreciao (conta de despesa da
conta de resultado), e no por amortizao (conta
do ativo, balano)).
amortization of a loan
amortize a loan
amount outstanding
analysis grid
matriz de anlise
annualization
annuity
anuidade
anti-money laundering
apex funds
fundos apex
apex institution
pedido de retirada
appraisal
avaliao
appropriation of profits
Equivalent: allocation of profits
area of risk
rea de risco
arrears
Generic term for loans that have not been repaid on
time; can be used for late payments, overdue
payments, past due payments, and delinquent
payments
avaliao
ativo (balano)
asset account
conta de ativos
asset quality
qualidade do ativo
asset utilization
Equivalent: return on assets (ROA)
asset/liability matching
gesto de balano
associated cost
custo concorrente
assumption
hiptese, suposio
caixa automtico
audit (accounting)
audit committee
comit de auditoria
audit evidence
audit report
relatrio de auditoria
audit risk
risco de auditoria
audit trail
pista de auditoria
Permite ao perito-contador retraar os dados a partir
de sua entrada no sistema.
auditing standards
auditor
auditor
automated clearinghouse
caixa automtico
B
back-office
funes de apoio
back-office transactions
back-to-back loan
emprstimo consecutivo
bad debt
Equivalents: defaulted loan, doubtful loan
badwill
menos-valia
balance
saldo
Empregado isoladamente, o termo ingls balance
no designa o documento contbil que representa a
situao patrimonial e a que chamamos balano.
Em ingls, o saldo pr-inventrio se traduz por trial
balance e o saldo ps-inventrio, por adjusted trial
balance. Ver balance sheet.
balance an account
Equivalent: clear an account
balance on account
saldo da conta
balance sheet
balano
conta de balano
item do balano
balanced accounts
contas equilibradas
balancing subsidy
subsdio de equilbrio
balloon loan
balloon payment
Equivalent: single end-of-term payment
bank book
10
bank charges
Equivalent: bank commissions and fees
conta-corrente bancria
bank draft
saque bancrio
bank interest
juros bancrios
bank reconciliation
bank statement
extrato de conta
bank supervision
bank supervisors
supervisor bancrio
bankable
bancvel
Diz-se de pessoa elegvel para utilizar servios
bancrios. Termo usado frequentemente em
microfinanas para designar pessoas capazes de
poupar, investir e reembolsar seus emprstimos.
banking authorities
autoridades bancrias
banking correspondent
banking law
banking license
banking sector
setor bancrio
bank-MFI linkage
base cost
Equivalent: baseline cost.
baseline cost
baseline data
basic information
dados bsicos
benchmark
referncia
benchmarking
benchmarking
No h traduo que satisfaa o termo ingls
benchmarking, que designa um processo de
comparao de indicadores de desempenho e tem
por objetivo desenvolver a competitividade e a
inovao nas empresas e organizaes,
principalmente na promoo de melhores prticas.
beneficiary
beneficirio
11
benefits
best practices
melhores prticas
bias
bid
bilateral donor
bill of exchange
letra de cmbio
board (management)
bond issue
emisso de obrigaes
book value
bookkeeper
bookkeeping
borrower
borrower in default
Equivalent: defaulter
borrowing capacity
Equivalent: debt capacity
capacidade de endividamento
borrowing cost
custo do endividamento
borrowing requirement
branch
Equivalent: branch office
agncia
branch office
agncia
branch outlet
agncia
branchless banking
branch-level staff
break-even analysis
break-even point
bridging credit
Equivalent: bridging facility
bridging facility
mecanismo de crdito
budget request
pedido de fundos
budget variance
budgetary aid
budgetary surplus
supervit oramentrio
12
budgeted amount
This term is used when comparing a projected
budget with an actual budget
burial fund
fundo funerrio
business accounting
contabilidade comercial
business operator
empresrio
business plan
business planning
business risk
Equivalent: operating risk
13
C
calculation of reserve
Equivalent: reserve calculation
clculo de reservas
CAMEL
Capital adequacy Asset quality Management
Earnings Liquidity
An MFI evaluation system developed by ACCION
International
cancelled debt
capacity building
capacity to reimburse
Equivalent: capacity to repay, repayment ability,
repayment capacity
capacity to repay
capacidade de reeembolso
capital adequacy
adequabilidade do capital
capital asset
Equivalents: permanent asset, fixed asset
capital call
chamada de capital
capital equipment
Equivalent: capital goods
bens de capital
capital expenditure
capital formation
formao de capital
capital gain
capital goods
bens de capital
capital grant
Equivalent: donated equity
capital lease
arrendamento
capital market
capital requirements
necessidade de capital
capital-adequacy ratio
Equivalent: working-capital ratio, current ratio
capital-adequacy report
capitalization
capitalizao
capitalization rate
14
capitalize
capitalizar
cash account
conta de caixa
cash accounting
Equivalent: cash-basis accounting
contabilidade de caixa
cash advance
cash balance
saldo de caixa
cash book
Equivalent: cash journal
livro-caixa
cash box
cofre
cash budget
cash collateral
cash control
Equivalent: cash count
controle de caixa
cash count
contagem de caixa
cash courier
cash credit
crdito em dinheiro
cash crop
safra comercial
cash deficit
deficit de caixa
cash deposit
depsito em dinheiro
cash donation
Equivalent: cash grant, cash subsidies
cash expense
despesa em dinheiro
Em ingls, o termo cash expense usado por
oposio a non-cash expense.
cash flow
15
cash grant
Equivalents: cash donation, cash subsidies
cash in bank
Equivalent: cash due from banks
cash in hand
Equivalent: cash on hand
cash in vault
dinheiro em caixa
cash inflow
cash input
cash journal
Equivalent: cash book
cash management
Equivalent: liquidity management
cash on hand
Equivalent: cash in hand
cash outflow
cash payment
pagamento em dinheiro
cash position
cash projection
Equivalent: cash flow projection
cash subsidy
Equivalent: cash donation, cash grant
cash-back transaction
cash-basis accounting
cash-disbursements journal
cashier
caixa, guich
16
cashier services
servios de guich
cash-receipt journal
banco central
CGAP
chart of accounts
plano de contas
checking account
Equivalent: current account
controle e verificao
chief accountant
contador-chefe
diretor financeiro
diretor de operaes
chit fund
A type of rotating savings and credit association
(ROSCA) found in ndia
clearance service
servio de compensao
clearinghouse
cmara de compensao
client attrition
Equivalents: desertion, client loss
client feedback
client graduation
Equivalent: graduation
client loss
client outreach
client screening
seleo de clientes
client self-reporting
closing balance
Equivalent: balance carried forward
closing cost
closing entry
Equivalent: adjusting entry
entrada de encerramento
collateral
Equivalents: security, guarantee
collateral savings
collateral substitute
substituto de garantia
collection
collective guarantee
Equivalents: group guarantee, peer-lending
guarantee
commercial borrowing
Equivalent: commercial loan
commercial funding
commercial investor
investidor comercial
commercial lender
emprestador comercial
commercial loan
commercial paper
commercial terms
Equivalent: market rate
commercialization of microfinance
18
commission
comisso
commission an audit
community bank
banco comunitrio
community banking
community development
desenvolvimento comunitrio
community participation
participao comunitria
comparison group
compensating balance
depsito de contrapartida
compound factor
Equivalent: compounding factor
coeficiente de capitalizao
compound interest
compounding factor
coeficiente de capitalizao
comprehensive planning
compulsory savings
Equivalents: obligatory savings, forced savings,
mandatory savings
computer kiosk
quiosque de informtica
concessional loan
Equivalent: soft loan
conservation principle
Equivalent: conservatism
conservatism
conservadorismo
consolidate maturities
consolidar os vencimentos
balano consolidado
consolidated loss
prejuzos consolidados
consolidated profit
consumer credit
consumer education
educao do consumidor
consumer protection
consumption smoothing
contingency fund
Equivalent: contingency scheme
contingency reserve
contingency savings
Equivalent: precautionary savings.
contingency scheme
contract farming
agricultura contratual
Forma de crdito fornecido a pequenos fazendeiros
por empresas privadas tais como atacadistas,
processadores ou (lus) retalhistas
contribution margin
margem de contribuio
controle de gesto
control environment
control group
In an evaluation process, control group designates
the group that is not receiving services, as opposed
to the treatment group
controller
Equivalent: management controller
controlador de gesto
convertibility risk
diretor de operaes
core expenditures
despesas principais
corporation (legal)
cosigner
cost
custo
cost accounting
cost allocation
cost center
cost containment
conteno de custos
cost control
controle de custos
cost efficiency
cost estimate
estimativa de custos
cost of capital
custo do capital
cost of debt
cost of funds
cost of operations
custos operacionais
20
cost ratio
Equivalent: cost structure
estrutura de custo
cost recovery
cost sharing
cost structure
estrutura de custo
cost-benefit analysis
cost-effective
cost-effectiveness
costing
cost-of-funds subsidy
Equivalent: subsidy for cost of funds
cost-volume-profit analysis
anlise custo-volume-lucro
counterterrorism regulation
covariance risk
risco de co-varincia
Risco que existe quando a maioria dos clientes
comparte de uma caracterisca comum, como o setor
econmico em que atuam
coverage rate
Equivalent: coverage ratio
coeficiente de cobertura
coverage ratio
credit activity
credit availability
credit balance
saldo credor
credit bureau
Equivalents: credit information bureau, credit
reference service
credit card
carto de crdito
credit ceiling
Equivalent: credit limit
credit component
componente de crdito
credit cooperative
cooperativa de crdito
credit delivery
credit enhancement
credit facilities
mecanismos de crdito
credit history
histrico de crdito
21
credit limit
limite de crdito
credit line
Equivalent: line of credit
linha de crdito
credit manager
gerente de crdito
credit officer
Equivalent: loan officer
credit policy
poltica de crdito
credit rating
Equivalent: rating
credit risk
risco de crdito
credit scheme
credit scoring
Equivalents: scoring, loan scoring
classificao de crdito
Tcnica estatstica usada pelos estabelecimentos
financeiros para decidir pela aceitao ou rejeio de
um pedido de crdito.
credit to microenterprises
crdito a microempresas
credit union
Equivalents: savings and credit cooperative
(SACCO), savings and credit union
credit-delivery model
credit-in-kind
crdito em espcie
credit-only institution
creditor
credor
creditworthiness
Equivalent: solvency
creditworthy
critical-path method
crop credit
Equivalent: seasonal credit
crop insurance
seguro de safra
cross tabulation
tabulao cruzada
cross-border remittances
22
cross-sectional design
concepo transversal
cross-subsidy
currency forward
currency gap
decalagem cambial
currency matching
equilbrio de moedas
currency mismatch
currency risk
Equivalents: exchange risk, foreign-exchange risk
currency-gap ratio
currency-gap risk
current account
Equivalent: checking account
current asset
current cost
Equivalent: replacement cost
current debt
Equivalents: current liabilities, short-term debt,
short-term liabilities
current liabilities
current loan
Equivalent: healthy loan
current ratio
Equivalents: working-capital ratio, capital-adequacy
ratio
current value
Equivalents: present value, current worth
current worth
current year
23
customer interface
customized system
cutoff
corte de documentao
Usa-se na aplicao do regime de competncia de
exerccios (auditoria)
24
D
daily balancing
situao dia-a-dia
data
dados
data coding
codificao de dados
data collection
coleta de dados
database
base de dados
database software
debit balance
saldo devedor
debit card
carto de dbito
debt
debt capacity
Equivalent: borrowing capacity
capacidade de endividamento
debt directing
Equivalent: targeted lending
debt financing
debt forgiveness
Equivalents: loan forgiveness, debt pardoning
debt fund
fundo de endividamento
debt maturity
debt servio
servio da dvida
debtor
devedor
debt-to-equity ratio
coeficiente dvida-patrimnio
declining balances
saldos decrescentes
declining-balance method
1) (depreciation method)
2) A method of calculating interest on capital that
remains due (known as the declining balance)
(interest rate calculation)
dedicated fee
comisso especial
deductible expense
despesa dedutvel
default
insolvncia, inadimplncia
25
defaulted loan
Equivalents: doubtful loan, bad debt
defaulter
Equivalent: borrower in default
deferred depreciation
amortizao diferida
deficiency
deflate
deflation
deflao
deflator
delinquency
delinquency measurement
medida de inadimplncia
delinquency report
26
delinquent client
Equivalent: late client
delinquent loan
Equivalents: loan in arrears, overdue loan, past-due
loan
delinquent payment
Equivalents: late payment, overdue payment,
payment in arrears
deliquency ratio
delivery mechanism
demand deposit
Equivalent: sight deposit
depsito vista
deposit
depsito
deposit certificate
certificado de depsito
deposit collector
deposit insurance
seguro de depsitos
deposit rate
depositor
depositante
depository
depreciable amount
depreciable life
Equivalent: economic life
depreciation (asset)
amortissement (depreciao)
nmero de conta
desertion
Equivalents: client loss, client attrition
27
desertion rate
Equivalent: dropout rate
designated funds
destitute
Indigente
balano detalhado
devaluation
desvalorizao
devaluation risk
risco de desvalorizao
development bank
banco de desenvolvimento
development finance
development investor
investidor no desenvolvimento
direct cost
custo direto
direct targeting
directed lending
disburse a loan
desembolsar um emprstimo
disbursed loan
Equivalent: loan disbursed
emprstimo desembolsado
disbursement
desembolso
disclosure (financial)
demonstrativo financeiro
disclosure law
discount
desconto, descontar
discount factor
coeficiente de atualizao
discount rate
28
discussion guide
guia de discusso
disposal of assets
dissavings
despoupana
distribution outlet
Equivalent: retail outlet
diversification
diversificao
dividendo por ao
domain of impact
Equivalent: impact area.
donated capital
Equivalent: equity grant
dotao de capital
donated equity
Equivalent: capital grant
donations-and-grants ratio
taxa de subveno
donor
doador de fundos
donor funds
fundo de doadores
double-check (noun)
dupla verificao
double-entry bookkeeping
Equivalent: double-entry system
double-entry system
doubtful loan
Equivalents: defaulted loan, bad debt
downscaling
Equivalente: varejo
29
dropout rate
Equivalent: desertion rate
dropouts
due diligence
See customer due diligence
30
E
earned income
receita auferida
earned surplus
Equivalent: accumulated profit
earning asset
Equivalent: productive asset, performing asset
earnings
Equivalent: profits
economic life
Equivalent: depreciable life
economies of scale
economias de escala
economies of scope
economias de escopo
efficiency
eficincia
efficiency indicator
indicador de eficincia
electronic banking
Equivalents: internet banking, online banking
electronic payment
eligibility conditions
condies de elegibilidade
emergency loan
emprstimo de emergncia
empower
empowerment
enabling environment
end-of-year balance
enforce a penalty
engagement letter
acumulados
31
equilibrium income
equipment
equipamento, mquinas
equipment account
equipamentos
Conta que expressa os valores do conjunto de
instrumentos utilizados por uma empresa na
produo de bens e/ou servios.
equipment depreciation
equipment leasing
arrendamento de equipamento
equipment maintenance
manuteno de equipamento
equipment rental
aluguel de equipamento
equity capital
capital social
equity finance
participao(es) no capital
equity financing
Equivalent: equity investment
equity fund
fundo patrimonial
equity grant
Equivalent: donated capital
equity investment
equity multiplier
multiplicador de capital
ex post review
excess cash
exchange premium
32
exchange risk
Equivalents: foreign-exchange risk, currency risk
exchange-rate differential
executive director
Equivalent: managing director
expenditure
despesa
expense
despesa, encargo
external audit
external auditor
auditor externo
33
F
face value
Equivalent: par value
facilitator
facilitador, moderador
fall short by
acusar um dficit de
farm activity
Equivalent: agricultural activity
atividade agrcola
farmer
farming household
fee
fee income
fee-based servios
field staff
Equivalents: front-line staff, line staff
field visit
financial analysis
anlise financeira
financial assets
financial calculator
calculadora financeira
financial cooperative
cooperativa financeira
financial cost
financial director
diretor financeiro
financial forecasting
previses financeiras
financial indicator
indicador financeiro
financial infrastructure
infra-estrutura financeira
financial intermediary
intermedirio financeiro
financial intermediation
intermediao financeira
financial leverage
Equivalent: leverage
financial literacy
34
financial management
financial modeling
financial officer
diretor financeiro
financial position
financial productivity
produtividade financeira
financial projection
projeo financeira
financial ratio
financial regulation
regulamentao financeira
Conjunto de princpios, regulamentos e normas que
se aplicam s instituies que compem os mercados
financeiros. No confundir com superviso
financeira.
financial risk
risco financeiro
financial self-sufficiency
financial spread
margem financeira
financial standards
Equivalents: applicable financial reporting
framework, standards for financial reporting
financial statements
demonstraes financeiras
financial structure
estrutura financeira
financial supervision
superviso financeira
Fiscalizao e monitoramento das instituies que
formam os mercados financeiros com o objetivo de
verificar se esto respeitando a regulamentao
financeira.
financial sustainability
sustentabilidade financeira
financial viability
viabilidade financeira
financial year
Equivalent: fiscal year
financing cost
financing-cost ratio
coeficiente custo-financiamento
first-tier MFI
fiscal year
fixed asset
Equivalents: permanent asset, capital asset
fixed cost
custo fixo
fixed interest
fixed-asset loan
fixed-charge coverage
fixed-income instrument
fixed-income market
fixed-term deposit
Equivalents: term deposit, time deposit
flat method
Equivalent: flat-rate interest method
flat rate
floating rate
flow item
fluxo
flowchart
focus group
grupo de discusso
focus-group discussion
follow-up loan
food security
segurana alimentar
forced savings
Equivalents: obligatory savings, compulsory
savings, mandatory savings
forced-sale value
Equivalent: liquidation value
foreign currency
foreign debt
perda cambial
foreign-exchange cost
custo em divisas
foreign-exchange exposure
foreign-exchange risk
Equivalents: currency risk, exchange risk
risco de cmbio
formal MFI
IMF formal
forward contract
fraudulent scheme
frequency table
tabela de frequncias
36
front name
nome do tomador
Nome da pessoa que contrai um emprstimo para
depois ced-lo a terceiro(s).
operaes de guich
Designa atividades que implicam contato direto com
o cliente, em oposio a operaes ou atividades de
controle administrativo.
front-line staff
Equivalents: field staff, line staff
full-cost accounting
Equivalent: absorption accounting
fund
fundo
fund accounting
funding agency
provedor de recursos
funding liabilities
dvidas financeiras
Recursos tomados e poupana mobilizada
fundraising
funds
fundos, recursos
funeral club
sociedade funerria
fungibility
fungibilidade
fungible
fungvel
future value
futures
futuros
37
G
GAAP (generally accepted accounting principles)
gap analysis
gap ratio
gap report
gap risk
gender analysis
anlise de gnero
gender bias
discriminao sexual
dirio (contabilidade)
tesouraria geral
ghost loan
Equivalent: phantom loan
emprstimo-fantasma
giro
going-concern principle
goodwill
governance
grace period
graduated tax
imposto progressivo
graduation
Equivalent: client graduation
progresso, gradao
Processo pelo qual o cliente de uma IMF que provou
seu valor adquire gradualmente um status que lhe d
acesso a condies mais favorveis ou a uma
variedade maior de produtos
grant
Equivalent: subsidy
subsdio, subveno
38
gross margin
group-based lending
growth indicator
indicador de crescimento
guarantee
Equivalent: collateral, security
Garantia, colateral
guarantee fund
fundo de garantia
guarantor
fiador, garante
guidance planning
Equivalent: indicative planning
39
H
hard currency
moeda forte
health insurance
healthy loan
Equivalent: current loan.
hedging instrument
historical cost
Equivalent: acquisition cost
home bank
Equivalent: piggy bank
home loan
home-based entrepreneur
honorarium
honorrios
hot money
dinheiro quente
Refere-se a fundos investidos por curtissimo prazo
em diferentes instrumentos financeiros com o intuito
de aproveitar ao mximo eventuais oportunidades de
ganho
household
unidade familiar
household budget
oramento familiar
household welfare
bem-estar familiar
housing improvement
melhoramento da habitao
housing loan
emprstimo habitacional
housing microfinance
Equivalent: microfinance of housing
microfinanciamento da habitao
40
I
IAS (International Accounting Standards)
idle cash
dinheiro ocioso
idle fund
fundos ociosos
impact
impacto
impact analysis
anlise de impacto
impact area
Equivalent: domain of impact
rea de impacto
impact assessment
Equivalent: impact survey
estudo de impacto
impact indicator
indicador de impacto
impact proxy
impact survey
estudo de impacto
imprest account
in arrears (credits)
em mora (crditos)
incentive scheme
income
1) receita, produto
2) lucro, resultado
No confundir as duas tradues possveis de
income: receita ou produto, frente a lucro ou
resultado. No primeiro caso, income dsesigna
somente a receita. No segundo, designa a receita
menos as despesas, A escolha da traduo depender
do contexto ao qual o termo income esteja
associado.
41
income account
conta de rendimento
income smoothing
Often used as an adjective, such as incomesmoothing activities
uniformizao de receitas
income statement
Equivalent: profit-and-loss (P&L) account
incorporation
incremental cost
Equivalent: marginal cost
custo marginal
indexing
indexao
indexing factor
coeficiente de indexao
indicative planning
Equivalent: guidance planning
planejamento indicativo
Indicator
indicador
indirect costs
Equivalent: on-costs
indirect targeting
direcionamento indireto
individual contribution
contribuio individual
individual loan
Equivalent: individual lending
crdito individual
induced cost
custo induzido
Industry
inflation
inflao
inflation accounting
inflation adjustment
inflation index
ndice de inflao
inflow (accounting)
informal credit
crdito informal
informal provider
information system
sistema de informao
42
in-kind reimbursement
Equivalent: payment in kind
in-kind subsidy
subsdio em espcie
input supplier
fornecedor de insumos
in-service training
insider loan
Equivalent: related-party loan
emprstimo favorecido
Emprstimo outorgado a uma pessoa que ocupa
posio de influncia dentro de uma instituio
microfinanceira ou a pessoa ligada a ela.
Insolvency
insolvncia, insolvabilidade
installment
institutional assessment
avaliao institucional
institutional model
modelo institucional
institutional status
status institucional
institutional sustainability
insurance fund
fundo de seguro
insurance policy
aplice de seguro
insurance premium
Prmio de seguro
intangible assets
ativos intangveis
integrated MFI
Equivalent: multi-service MFI
This term refers to an MFI that offers financial
servios in addition to other servios, such as
enterprise development servios, social servios, etc
IMF integrada
IMF (instituio microfinanceira) que oferece, ao
mesmo tempo, servios financeiros e outros, tais
como apoio s empresas, servios sociais, etc.
interest
juro
interest due
juros devidos
interest in arrears
Equivalent: interest unpaid, unpaid interest
43
interest income
interest on loans
interest on savings
juros de poupana
interest payment
pagamento de juros
interest rate
taxa de juros
interest rebate
bonificao de juros
interest spread
interest unpaid
Equivalent: unpaid interest, interest in arrears
interest-bearing account
conta remunerada
interest-bearing deposit
interest-rate cap
Equivalent: interest-rate ceiling
interest-rate ceiling
teto de juros
interest-rate differential
interest-rate margin
interest-rate risk
interest-rate sensibility
Intermediation
intermediao (financeira)
internal audit
internal auditor
internal control
controle interno
internal unit
44
international remittances
internet banking
Equivalent: electronic banking, online banking
Interview
entrevista
interviewer
entrevistador
inventory
inventory credit
Equivalent: warehouse-receipt financing
Inventory credit permits farmers to store their crops
in a warehouse and use them as a guarantee against
credit before they are sold
inventory turnover
invested capital
Equivalent: investment capital, equity p(lus)
medium-and long-term debt
investee MFI
investment bank
Equivalent: merchant bank
investment budget
investment capital
investment funds
fundos de investimento
investment return
Equivalent: investment yield; return on investment,
ROI
investment yield
investment-income rate
Invoice
46
J
joint-liability group
Equivalent: solidarity group
journal (accounting)
Equivalent: general journal
journal entry
Equivalent: account entry, accounting entry, entry
journal voucher
comprovante
journalize (verb)
47
K
key interest rate
48
L
labor bank
rede local
terrenos (balano)
late borrower
muturio em mora
late client
Equivalent: delinquent client
lean period
perodo magro
lease
leasing
ledger (accounting)
Equivalent: general ledger
legal entity
Equivalents: legal person
legal reserves
legal title
Equivalent: title
legal transformation
transformao jurdica
lender
emprestador
lending fund
lending methodology
Equivalent: method of lending
metodologia de crdito
lessee
lessor
letter of credit
carta de crdito
leverage
Equivalent: financial leverage
49
leverage (verb)
leverage ratio
liabilities
passivo (balano)
No existe em ingls um termo especfico que
designe o passivo do balano.
liability account
License
life of a loan
limited-survey sample
amostra limitada
line of credit
Equivalent: credit line
linha de crdito
line staff
Equivalent: field staff, front-line staff
linked liabilities
responsabilidades vinculadas
liquid asset
Equivalent: quick asset
liquidation value
Equivalent: forced-sale value
valor de liquidao
liquidity
liquidez
liquidity management
gesto de liquidez
O mesmo que gesto de tesouraria
liquidity position
posio de liquidez
liquidity requirements
liquidity risk
risco de liquidez
liquidity shortage
escassez de liquidez
liquidity squeeze
crise de liquidez
liquidity threshold
liquidity-adequacy ratio
Equivalent: current ratio
livelihood activities
atividades de subsistncia
livestock savings
50
emprstimo, crdito
loan
"Loan" and "credit" are completely synonymous and
As expresses emprstimo e crdito so, a rigor,
interchangeable. In certain expressions, however,
sinnimos permutveis. Existem, porm, expresses
usage has consecrated one term rather than the other.
nas quais est consagrado o uso de um deles, e no
do outro.
loan agreement
Equivalent: loan contract
contrato de emprstimo
loan application
pedido de emprstimo
loan appraisal
loan approval
aprovao de emprstimos
loan assets
ativos de crdito
loan balance
saldo de emprstimo
loan capital
Equivalent: loan-fund capital
fundo de crdito
loan charges
loan collateral
Equivalent: loan guarantee
loan contract
contrato de emprstimo
loan cycle
ciclo do emprstimo
loan disbursed
Equivalent: disbursed loan
emprstimo desembolsado
loan disbursement
desembolso de emprstimo
loan diversion
desvio de crdito
loan documentation
documentao do emprstimo
loan fee
loan forgiveness
Equivalent: debt forgiveness, debt pardoning
loan fund
Equivalent: loan fund capital
fundo de crdito
loan guarantee
garantia de crdito
loan in arrears
Equivalent: delinquent loan, past-due loan, overdue
loan
loan income
loan loss
loan maturing
Equivalent: maturing loan.
loan officer
Equivalent: credit officer
agente de crdito
loan origination
loan portfolio
loan pricing
loan principal
Equivalent: principal.
loan proceeds
loan processing
processamento de um emprstimo
loan product
produto de crdito
loan recovery
recuperao de crditos
loan repayment
loan scoring
Equivalent: credit scoring, scoring
Loan scoring is a statistical technique used by
financial institutions to decide whether or not to
extend credit
pontuao
Tcnica estatstica usada pelos estabelecimentos
financeiros para decidir pela aceitao ou rejeio de
um pedido de crdito
loan size
loan supervisor
supervisor de crdito
loan term
durao do emprstimo
52
loan use
uso do crdito
loan write-off
Equivalent: write-off
loans outstanding
Equivalent: outstanding loan portfolio, outstanding
portfolio, portfolio outstanding
emprstimos pendentes
loan-tracking system
local currency
moeda local
local investor
investidor local
longitudinal study
estudo longitudinal
long-range planning
long-term debt
long-term loan
loss
perda
perda cambial
sorteio ROSCA
low-end market
Equivalent: low-income end of the market.
53
M
machinery (balance sheet, asset account)
mainstream banking
management
1) gesto, administrao
2) direo, dirigentes
management accounting
management auditor
auditor administrativo
management by objectives
management chart
Equivalent: management report, performance chart.
management control
controle de gesto
management indicator
indicador de gesto
management information
informao de gesto
management report
manager
gerente
managerial sustainability
managing director
Equivalent: executive director
mandatory savings
Equivalent: obligatory savings, forced savings,
compulsory savings
margin
margem
Pode designar tambm um saldo intermedirio.
margin analysis
anlise de margem
marginal cost
Equivalent: incremental cost
custo marginal
marginal-cost pricing
markers of change
indicadores de mudana
54
market penetration
penetrao no mercado
market rate
Equivalent: commercial terms
market research
market segment
segmento do mercado
market value
marketable securities
valores negociveis
market-debt capital
market-driven approach
marketing channel
mark-up pricing
marriage fund
fundo nupcial
master budget
matching funds
material amount
montante significativo
materiality
matrix (management)
maturing loan
Equivalent: loan maturing.
maturity
Equivalent: maturity date
maturity date
maturity mismatch
Equivalent: term mismatch.
means test
mediating variable
varivel de mediao
member-based organization
membership
filiao
merchant bank
Equivalent: investment bank
merry-go-round
A type of rotating savings and credit association
(ROSCA), particularly in Africa
method of lending
Equivalent: lending methodology
55
micro-borrower
micromuturio, micro-tomador
microcredit
microcrdito
microenterprise servios
servios s microempresas
microentrepreneur
microempresrio
microfinance
microfinanas
microfinance fund
microfinance of housing
Equivalent: housing microfinance.
microfinanciaamento da habitao
micro-insurance
microsseguro
micro-leasing
microarrendamento
microloan
microcrdito, microemprstimo
micro-saver
micropoupador
migrant-worker remittances
minimalist MFI
The term refers to an MFI that offers only financial
services
IMF minimalista
IMF que s oferece servios financeiros
miscellaneous expenses
miscellaneous income
receitas diversas
missing middle
mission drift
mission statement
mobile banking
56
mobile unit
monetary policy
poltica monetria
guardio de dinheiro
money holder
Designa uma pessoa que guarda dinheiro de outros,
Equivalent: money-guard
por vezes um amigo ou um dos pais
A term used for someone who safeguards the cash of
another, often a relative or friend
money laundering
lavagem de dinheiro
money order
money transfer
transferncia de dinheiro
moneylender
Equivalent: private lender
monitoring
monitoramento e avaliao
monitoring system
sistema de monitoramento
monthly payment
months to maturity
Equivalent: term in months
moral hazard
risco moral
Risco de um agente, ao qual se confia um haver
pertencente a outra pessoa, pr em perigo o valor
desse haver, pelo fato de as consequncias serem
para ele sempre menores do que a perda sofrida
moratorium interest
Equivalent: interest on overdue payment, penalty
interest
mortgage
hipoteca
mortgage bank
mortgage interest
juros hipotecrios
mortgage loan
emprestimo hipotecrio
mortgagor
devedor hipotecrio
multilateral organization
multiple-choice question
A question for which several pre-defined answers
are suggested. A multiple-choice question can be
answered by a unique response or by several
responses
57
multiple-response question
A closed question for which several responses are
possible
multipurpose institution
multi-service MFI
Equivalent: integrated MFI
This term refers to an MFI that offers financial
servios in addition to other servios, such as
enterprise development servios, social servios, etc
IMF integrada
Equivalente: IMF multi-servios
IMF que oferece, ao mesmo tempo, servios
financeiros e outros, de desenvolvimento
empresarial, sociais, etc.
58
N
national identity number
near cash
disponibilidade bancria
Designa os depsitos no remunerados a termo igual
ou inferior a trs meses
net earnings
Equivalent: excess of income over expenses, net
profit
lucro lquido
net profit
lucro lquido
net worth
atividade no agrcola
nonfarm activity
Equivalent: non agricultural activity
atividade no agrcola
nonfarm income
rendas no agrcolas
59
non-bankable
no bancvel
No elegvel a produtos bancrios.
nonbudgeted expenses
non-cash expense
non-interest income
non-operating income
non-performing asset
non-performing loan
nonprofit organization
note payable
note receivable
number of borrowers
60
O
obligatory savings
Equivalent: forced savings, mandatory savings,
compulsory savings
office materials
Equivalent: office supplies
office supplies
material de escritrio
off-the-shelf software
software no customizado
on-costs
Equivalent: indirect costs
custos indiretos
one-time payment
ongoing savings
on-lend (verb)
online banking
Equivalent: electronic banking, internet banking
on-time repayment
opening balance
Equivalent: balance brought forward
operating budget
oramento operacional
operating cost
Equivalent: operational cost, operating expense
despesa operacional
operating deficit
deficit operacional
operating department
departamento de operaes
operating environment
ambiente operacional
61
operating expense
despesa operacional
operating income
Equivalent: operational income.
operating loss
operating profit
operating risk
Equivalent: business risk
operating self-sufficiency
Equivalent: operational self-sufficiency
operating surplus
superavit operacional
operating-cost ratio
Equivalent: operating-expense ratio
operating-expense ratio
operational cost
custo operacional
operational income
receita operacional
operational review
operational sustainability
sustentabilidade operacional
opinion (audit)
opportunity cost
custo de oportunidade
organization chart
organizational form
organizational structure
outcome variable
varivel de resultado
outflow (accounting)
outgrower scheme
Most formalized version of contract farming (see
contract farming)
extenso
outreach
See also depth of outreach and scale of outreach
ver tambm grau de extenso
outreach indicator
62
indicador de extenso
outsourcing
outstanding balance
emprtimos pendentes
outstanding portfolio
carteira pendente
overdraft facilities
overdue
Equivalent: past due
em mora, em atraso
overhead budget
overindebted
ownership structure
63
P
paid-in capital
capital realizado
pair-wise ranking
A term used in partipatory rapid appraisal (PRA).
par value
Equivalent: face value
parent company
participatory development
desenvolvimento participativo
passbook
caderneta de poupana
passbook savings
past due
Equivalent: overdue
em mora, em atraso
taxa de mora
calculada dividindo-se o montante de pagamentos
em mora pelo saldo mdio dos emprstimos
pendentes
pawn (verb)
Equivalent: pawn loan
pawn loan
pawnbroker
payable on demand
payables
contas a pagar
payback period
perodo de reembolso
payment
Equivalent: repayment, reimbursement
pagamento, reembolso
64
payment date
data de reembolso
payment in advance
Equivalent: advance repayment, repayment in
advance, prepayment
payment in arrears
Equivalent: delinquent payment, late payment,
payment overdue, overdue payment
payment in kind
Equivalent: in-kind reimbursement
pagamento em espcie
payment overdue
reembolso atrasado
payment system
sistema de pagamento
payment voucher
comprovante de pagamento
payments service
servio de pagamento
payroll
PEARLS system
A system of 39 financial ratios used by the World
Council of Credit Unions (WOCCU) to evaluate
MFIs
peer group
grupo de pares
peer pressure
peer-lending guarantee
Equivalent: collective guarantee, group guarantee
peer-to-peer network
penalty
penalidade
penalty income
penalty interest
Equivalent: interest on overdue payment,
moratorium interest
pending loan
penetration rate
taxa de penetrao
performance chart
Equivalent: management chart, management report
performance indicator
indicador de desemepnho
performance measurement
medida do desempenho
performance monitoring
monitorao do desempenho
performance review
avaliao do desempenho
65
performance standard
padro de desempenho
performing asset
Equivalent: earning asset, productive asset
performing loan
periodic payments
reembolsos peridicos
permanent asset
Equivalent: capital asset, fixed asset
permission to lend
permit
personal guarantee
garantia pessoal
personnel efficiency
produtividade do pessoal
personnel expenses
Equivalent: staff costs
personnel-time ratio
petty cash
phantom loan
Equivalent: ghost loan
emprstimo-fantasma
physical asset
piggy bank
Equivalent: home bank
pilot test
teste-piloto
pledge (verb)
pledging
garantia, fiana
ponto de venda
point-of-sale device
Equivalent: point-of-sale terminal, POS terminal
carteira
portfolio aging
Equivalent: aged portfolio, aging of the portfolio,
aging portfolio balance
66
portfolio diversification
diversificao da carteira
portfolio in arrears
portfolio income
renda da carteira
portfolio outstanding
Equivalent: loans outstanding, outstanding loan
portfolio, outstanding portfolio
portfolio quality
qualidade da carteira
portfolio re-discounting
redesconto da carteira
portfolio report
portfolio review
portfolio risk
portfolio turnover
rotao da carteira
portfolio yield
Equivalent: yield on portfolio
rendimento da carteira
ponto de venda
POS network
conta de posio
fazer um lanamento
postclosing-trial balance
Equivalent: adjusted trial balance
postal outlet
poverty alleviation
poverty level
nvel de pobreza
poverty line
practitioner
profissional, operador
practitioner-led assessment
precautionary savings
Equivalent: contingency savings
pre-coded response
resposta pr-codificada
preliminary savings
Equivalent: prior savings
poupana preliminar
prematured loan
prematuring
Equivalent: acceleration of maturity
exigibilidade antecipada
prepayment
Equivalent: advance repayment, payment in
advance, repayment in advance
present value
Equivalent: current value, current worth
price-level accounting
Equivalent: general price-level accounting
pricing
tarifao, precificao
pricing structure
estrutura de preos
principal overdue
principal em mora
prior savings
Equivalent: preliminary savings
private fund
fundo privado
private lender
Equivalent: moneylender
private sector
setor privado
product costing
product development
desenvolvimento de produtos
product diversification
diversificao de produtos
product-attribute ranking
production credit
68
productive asset
Equivalent: earning asset, performing asset
ativo produtivo
productivity
produtividade
productivity indicator
indicador de produtividade
profit
Equivalent: earnings
lucro, benefcio
profit center
centro de lucro
profit margin
margem de lucro
profit sharing
profitability
profitability ratio
coeficiente de rentabilidade
profitable
lucrativo, rendoso
profit-and-loss account
Equivalent: income statement.
promissory note
pro-poor services
proprietary network
provision write-off
baixa de provises
provisioning
provisioning policy
proximity bank
banco de vizinhana
proxy
Equivalent: proxy indicator
critrio indicativo
proxy indicator
critrio indicativo
prudential ratio
coeficiente prudencial
prudential regulation
regulamentao prudencial
prudential standard
norma prudencial
prudential supervision
superviso prudencial
69
pyramid scheme
70
Q
qualified opinion (audit)
qualitative research
pesquisa qualitativa
quantitative research
pesquisa quantitativa
quantitative survey
pesquisa quantitativa
quick asset
Equivalent: liquid asset
quick ratio
Equivalent: acid-test ratio
71
R
raise funds (verb)
random sampling
amostragem aleatria
random-number table
random-sampling method
random-walk sampling
ranking
classificao
rating
Equivalent: credit rating
rating agency
ratio analysis
receipt book
livro de recibos
receipt in advance
recebimentos antecipados
receivable
reciprocal lending
emprstimo recproco
recognition (accounting)
reconcile (verb)
reconciliation account
conta de conciliao
recovery
recuperao
recovery rate
Equivalent: repayment rate
recurrent costs
Equivalent: recurrent expenses
recurrent expenses
redeemable in cash
resgatvel em dinheiro
72
refinanced loan
refinancing
refinanciamento
regulated MFI
IMF regulamentada
regulators
autoridades reguladoras
regulatory arbitrage
arbitragem regulatria
regulatory window
janela de regulamentao
reimbursement
Equivalent: repayment, payment
reembolso, pagamento
related-party loan
Equivalent: insider loan
remaining life
durao residual
remote clients
renewal of credit
rent seeking
Often used as an adjective, such as rent-seeking
behavior
repayment
Equivalent: payment, reimbursement
reembolso, pagamento
amortizao parcelada
repayment capacity
repayment conditions
repayment frequency
repayment in advance
Equivalent: advance repayment, payment in
advance, prepayment
73
repayment rate
Equivalent: recovery rate
repayment schedule
repayment stream
fluxo de reeembolsos
repeat loan
emprstimo renovado
replacement cost
Equivalent: current cost
replacement value
valor de substituio
reporting
reporting requirements
reporting system
repossessed collateral
garantia recuperada
re-price (verb)
To modify the interest rate on a loan
reschedule (verb)
reescalonar (verbo)
rescheduled loan
emprstimo reescalonado
rescheduling of a loan
reescalonamento de um emprstimo
research objective
objetivo de pesquisa
reserve calculation
Equivalent: calculation of reserve
clculo de reservas
reserve rate
taxa de reserva
residual value
valor residual
respondent
respondente
restricted funds
74
restructure (verb)
reestruturar
No confundir com refinance e reschedule, q.v.
restructured loan
crdito reestruturado
retail institution
retail outlet
Equivalent: distribution outlet
retained earnings
Equivalent: retained net surp(lus) (deficit)
retained loss
retention rate
Equivalent: client retention rate
rendimento da atividade
Resultado lquido obtido com base na atividade
mdia
returns to scale
rendimentos de escala
revenues
reversal policy
poltica de reverso
reversing entries
revolving credit
crdito rotativo
risk averse
avesso ao risco
risk aversion
averso ao risco
risk management
risk weighted
risk-adjusted return
ROSCA chain
ROSCA round
dispensa
rounding mechanisms
mecanismos de arredondamento
running cost
rural bank
rural finance
76
S
S&L (savings and loan association)
safety net
rede de segurana
sale of assets
venda de participaes
sale of investments
venda de aplicaes
sample selection
seleo da amostra
sample size
tamanho da amostra
sampling
amostragem
sampling methodology
mtodo de amostragem
sampling risk
risco de amostragem
saver
poupador
savings at home
poupana domiciliar
saving down
A concept coined by Stuart Rutherford to designate
an advance against future savings, i.e., a loan
poupana a posteriori
Conceito formulado por Stuart Rutherford para
designar um adiantamento por conta da poupana
futura, vale dizer, um crdito.
saving through
A concept coined by Stuart Rutherford
poupana contnua
Conceito formulado por S. Rutherford
saving up
According to the a priori savings concept coined
by Stuart Rutherford
entesouramento
Segundo o conceito de S. Rutherford, poupana a
priori
savings
poupana
savings account
conta de poupana
savings agent
agente de poupana
77
savings bank
banco de poupana
savings club
clube de poupana
savings collector
savings in cash
savings in kind
poupana em espcie
savings mobilization
mobilizao de poupana
savings outreach
savings outstanding
scale up (verb)
aumentar a escala
scaling up
aumento da escala
Empregado muitas vezes para designar a extenso
dos servios oferecidos aos pobres
scope of an audit
scoring
Equivalent: credit scoring, loan scoring
Scoring is a statistical technique used by financial
institutions to decide whether or not to extend credit
pontuao
Tcnica estatstica usada pelos estabelecimentos
financeiros para decidir pela aceitao ou rejeio de
um pedido de crdito
seasonal bias
vis sazonal
seasonal credit
Equivalent: crop credit
seasonality analysis
anlise de sazonalidade
secondary information
informao secundria
second-tier institution
Equivalent (2): apex institution
garantir um emprstimo
secured debt
securitization
titularizao, securitizao
securitized debt
security
Equivalent: collateral, guarantee
garantia
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seed funding
financiamento inicial
self-employed
self-help group
self-managed scheme
sistema auto-administrado
self-regulation
auto-regulao
self-selection bias
vcio de auto-seleo
self-sufficiency
auto-suficincia, autonomia
self-sufficiency indicator
semiformal institution
instituio semiformal
senior manager
sensibility analysis
anlise de sensibilidade
service charge
servicing cost
custo de distribuio
settlement service
setup costs
custos iniciais
shadow price
share
shareholder
Equivalent: stockholder
acionista
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shareholder capital
Equivalent: shareholder equity, shareholder funds,
stockholder equity, owner equity, owners equity,
equity
fundos prprios
Compreendem, essencialmente, o capital (dinheiro
fornecido pelos acionistas), razo pela qual os dois
termos so por vezes empregados indistintamente.
H, porm, outros tipos de fundos prprios
(resultantes da emisso de certos valores,
adiantamentos condicionais).
shareholder equity
shareholder funds
shareholder return
shortfall
deficit
short-term debt
Equivalent: current debt, current liabilities, shortterm liabilities
short-term investment
short-term liabilities
short-term loan
short-term paper
sight deposit
Equivalent: demand deposit
depsito vista
sight draft
simple interest
juros simples
simulation modeling
modelagem de simulao
single-entry accounting
smart card
smart subsidy
subsdio inteligente
social capital
capital social
social investors
investidores sociais
social performance
desempenho social
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social responsibility
responsabilidade social
social welfare
social-welfare benefit
soft loan
Equivalent: concessional loan
solidarity group
Equivalent: joint-liability group.
solidarity-group lending
crdito solidrio
solvency
Equivalent: creditworthiness
special-purpose audit
spread
staff costs
Equivalent: personnel expenses
despesas de pessoal
staff count
contingente de pessoal
staff development
staff retraining
readaptao do pessoal
stakeholder
standard
norma, padro
startup business
empresa nascente
startup costs
statement of account
extrato de conta
state-owned bank
stock item
item de estoque
stockholder
Equivalent: shareholder
acionista
stockholder equity
Equivalent: shareholder equity, shareholder capital,
shareholder funds, owner equity, owners equity,
equity
stop-lending order
stored-value card
carto pr-pago
strategic plan
plano estratgico
strategic planning
planejamento estratgico
subledger (accounting)
subordinated note
subsidized credit
subsidy
Equivalent: grant
subsdio, subveno
subsidy adjustment
ajustamento de subsdios
subsidy-adjusted profitability
subsidy-independent
no dependente de subsdios
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balancete
supervision
superviso
supplier credit
crdito de fornecedor
support services
servios de apoio
surplus
superavit
survey interview
entrevista
survival pricing
suspense account
conta em suspenso
sustainability
sustentabilidade
sustainable
sustentvel
swap
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T
take out a loan (verb)
tangible asset
ativo tangvel
target group
target market
mercado alvo
targeted lending
tax
imposto
tax allowance
Equivalent: tax write-off
tax audit
tax base
tax expenditures
despesas fiscais
tax incentive
tax liability
dvida fiscal
tax rate
tax system
regime fiscal
tax write-off
taxable income
technical assistance
assistncia tecnica
technical sustainability
sustentabilidade tcnica
teller
caixa
teller transaction
operao de guich
term deposit
Equivalent: fixed-term deposit, time deposit
depsito a prazo
term in months
Equivalent: months to maturity
term loan
term mismatch
Equivalent: maturity mismatch.
terms of a loan
condies de um emprstimo
terms of reference
time deposit
depsito a prazo
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time series
srie cronolgica
time-series analysis
anlise cronolgica
title
Equivalent: legal title
ttulo de propriedade
trade credit
crdito comercial
transaction (accounting)
transaction cost
custo de transao
transaction entry
transaction fee
transaction ledger
dirio de operaes
transaction report
registro de operaes
transfer price
transfer risk
risco de transferncia
transfer service
transformation
Equivalent: institutional transformation
transition country
transparency
transparncia
travel advances
treasury bill
Equivalent: treasury note.
obrigao do Tesouro
treasury note
obrigao do Tesouro
treatment group
In an evaluation process, treatment group is the
group used to measure the effects of a microfinance
program on the beneficiaries. It is opposed to the
control group
grupo experimental
Grupo beneficiado por servios de um programa, no
contexto de um protocolo experimental visando
aferir seus efeitos sobre os beneficirios. No
confundir com control group.
trend analysis
anlise de tendncia
trial balance
trust fund
fundo fiducirio
trust law
lei fiduciria
truth-in-lending law
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U
unaccounted for
unallocated
unbanked
uncalled capital
capital no realizado
uncollaterized loan
emprstimo no garantido
undercapitalized
descapitalizado, subcapitalizado
underserved population
unearned revenue
receita no realizada
unit cost
custo unitrio
unpaid interest
Equivalent: interest in arrears, interest unpaid
unrecovered loan
emprstimo no recuperado
unrestricted funds
unsecured debt
dvida no garantida
unsecured lending
crdito no garantido
up-front fee
up-front savings
useful life
vida til
usury law
usury limit
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V
variable cost
custo varivel
variable-cost ratio
variance analysis
anlise de varincia
venture capital
village bank
village banking
virtual wallet
carteira virtual
vision statement
voluntary deposit
depsito voluntrio
voluntary savings
voucher
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W
wage bill
wage costs
despesas salariais
warehouse receipt
Occasionally used as a synonym of "warehouse
receipt financing"
conhecimento de depsito
Warehouse receipt por vezes usado como
sinnimo de warehouse receipt financing
warehouse-receipt financing
Equivalent: inventory credit
Inventory credit permits farmers to store their crops
in a warehouse and use them as a guarantee against
credit before they are sold
crdito de armazenagem
warehousing
armazenagem, estocagem
warrant (finance)
wasting asset
ativo perecvel
wealth ranking
weekly payment
wholesale lending
crdito de refinanciamento
wire transfer
withdrawal
retirada, saque
working capital
capital de giro
crdito de tesouraria
working-capital ratio
Equivalents: current ratio, capital-adequacy ratio
work-in-process inventory
write-off ratio
Equivalent: loan write-off ratio
written-off loan
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Y
year-end accounts
yield curve
curva de rendimentos
yield gap
desvio de rendimento
yield on portfolio
Equivalent: portfolio yield
rendimento da carteira
yield to maturity
rendimento no vencimento
yield-gap ratio
Branchless banking = banco distncia, servios bancrios distncia, banco sem agncias
Retail agent = retalhista, varejista
E-money = dinheiro eletrnico
Anti-money laundering and combating the financing of terrorism, AML/CFT = Combate
lavagem de dinheiro e ao financiamento do terrorismo, LAB/CFT
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