Acciones ordinarias
Acciones ordinarias - Shares in a company which entitle the holder to a share of the dividend declared and a share in net assets on closing down the business.
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finance
accounting
Accounting
Accionistas
Accionistas - Owners of a limited liability company.
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finance
accounting
Acreedor
Acreedor - A person or firm that has lent your business money or to whom you owe money.
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finance
accounting
Acreedores
Acreedores - Suppliers to whom we owe money.
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finance
accounting
Acreedores comerciales
Acreedores comerciales - Persons or businesses who supply goods or services to a business in the normal course of trade and allow a period of credit before paym...
2 min de lectura
finance
accounting
Activo corriente
Activo corriente - An asset that is expected to be converted into cash within the trading cycle. Contrasting a Fixed asset that is held to use within the busine...
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finance
accounting
Activo fijo
Activo fijo - An asset that is held by an enterprise for use in the production or supply of goods or services, for rental to others, or for administrative purpo...
2 min de lectura
finance
accounting
Activo fijo intangible
Activo fijo intangible - An asset, such as a right, that cannot be touched (e.g. a trademark or Goodwill).
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finance
accounting
Activo líquido
Liquid asset - An asset that can be easily converted into cash.
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finance
accounting
Activos fijos
Fixed assets - Assets that you intend to keep for longer than twelve months.
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finance
accounting
Activos fijos tangibles
Activos fijos tangibles - A fixed asset (also called a non-current asset) which has a physical existence. Used to differentiate it from an Intangible fixed asse...
2 min de lectura
finance
accounting
Activos netos
Activos netos - Assets minus liabilities (equals ownership interest).
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finance
accounting
Amortización
Amortización - Process similar to depreciation, usually applied to intangible fixed assets.
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finance
accounting
Apalancamiento
Apalancamiento - The proportion of borrowings to total financing (i.e. shareholders' funds plus total borrowing).
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finance
accounting
Arrendamiento
Arrendamiento - Acquiring the use of an asset through a rental agreement.
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finance
accounting
Auditores
Auditores - Professional accountants who check the books of account, ask for explanations from the directors and examine the report and accounts, verifying that...
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finance
accounting
Auditoría
Auditoría - An official inspection of a company's accounts.
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finance
accounting
Base de empresa en funcionamiento
Base de empresa en funcionamiento - Financial statements are prepared on this basis assuming that the business will continue operating into the foreseeable futu...
2 min de lectura
finance
accounting
Beneficio
Beneficio - Calculated as revenue (income) minus expenses.
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finance
accounting
Beneficio neto
Beneficio neto - Sales minus cost of sales minus all administrative and selling costs.
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finance
accounting
Beneficio por acción (BPA)
Earnings per share (EPS) - A measure of how much profit a company is making for its shareholders.
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finance
accounting
Bono
Bono - A form of IOU issued by the company, or a government or other institution, offering to pay interest in return for borrowing your money, or to pay you ...
2 min de lectura
finance
accounting
Bootstrapping
Bootstrapping - Building a company without external investment, often relying on personal savings and running with the lowest possible operating costs
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finance
accounting
Bruto
Bruto - The total amount of money a company has earned in a period of time before deductions such as taxes.
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finance
accounting
Capital
Capital - Anything invested into a company that has a tangible value or benefit to its own, such as a machinery, patents, or financial assets like cash.
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finance
accounting
Capital de riesgo
Venture capital - Capital invested into projects with long term growth potential but also higher risks, such as start-up businesses.
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finance
accounting
Capital empleado
Capital employed - Sometimes called total assets less current liabilities or total shareholders' funds plus long-term finance (the two calculations provide the ...
2 min de lectura
finance
accounting
Capital social
Capital social - Name given to the total amount of cash which the shareholders have contributed to the company.
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finance
accounting
Capitalización de mercado
Capitalización de mercado - The stock-market value of a company. It is calculated by multiplying the total number of issued ordinary shares by today's price per...
2 min de lectura
finance
accounting
Certificado de acciones
Certificado de acciones - A document providing evidence of share ownership.
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finance
accounting
Compra por parte de la gerencia (MBO)
Management buyout (MBO) - The management of a company buy that company, or part of it, from its owners.
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finance
accounting
Consejo de administración
Board of directors - A group of people to whom the shareholders have delegated the task of running the day-to-day affairs of the company. They normally define t...
2 min de lectura
finance
accounting
Costo de producción
Cost of production - Similar to cost of goods sold and used mostly in academic accounts.
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finance
accounting
Costo de ventas
Cost Of Sales - See 'cost of goods sold'.
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finance
accounting
Costos fijos
Fixed costs - Costs that vary over time rather than in proportion to throughput, e.g. Rent of premises, salaries etc.
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finance
accounting
Costos indirectos
Costos indirectos - Costs that do not change regardless of the level of production and are not typically involved with the cost of production, such as rent.
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finance
accounting
Costos variables
Variable costs - Costs that vary in some kind of proportion to throughput (production), e.g. materials. Each same product takes the same amount of material, so ...
2 min de lectura
finance
accounting
Crédito (condiciones comerciales)
Credit (Terms Of Business) - The supplier agrees to allow the customer to make payment some time after the delivery of the goods or services. Typical trader cre...
2 min de lectura
finance
accounting
Cuenta de pérdidas y ganancias
Profit and loss account - A financial statement that shows the income and outgoings of a company over a certain period of time showing the net profit or loss fo...
2 min de lectura
finance
accounting
Cuentas
Cuentas - Financial statements prepared at the end of a period to reflect the profit of loss or the period and financial position at the end of the period.
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finance
accounting
Cuentas anuales
Annual accounts - Also known as financial, company or statutory accounts. Businesses must produce an annual set of accounts detailing business finances.
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finance
accounting
Cuentas por cobrar
Cuentas por cobrar - Amounts due from customers, also described as a trade debtors.
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finance
accounting
Cuentas por pagar
Cuentas por pagar - Amounts due for payment to suppliers of goods or services, also described as trade creditors.
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finance
accounting
Debe
Debe - Entries in the debit column of a ledger account representing increases in assets or expenses, or decreases in liabilities or income.
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finance
accounting
Deuda incobrable
Bad debt - The amount owed by a customer who cannot, or will not, pay for goods or services they have had.
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finance
accounting
Deudor
Deudor - A person or firm that owes money to your business.
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finance
accounting
Deudores
Deudores - The amount outstanding on customers' accounts.
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finance
accounting
Deudores comerciales
Deudores comerciales - Persons or businesses who buy goods or services from a business in the normal course of trade are allowed a period of credit before payme...
2 min de lectura
finance
accounting
Director
Director - A member of the board of directors who bears the responsibility of managing the company on behalf of the shareholders.
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finance
accounting
Director(es)
Director(S) - Person(s) appointed by shareholders of a limited liability company to manage the affairs of the company.
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finance
accounting
Dividendo
Dividendo - Money paid by a company from its profits to its shareholders.
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finance
accounting
EBIT
PBIT - Profit before interest and tax.
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finance
accounting
Elasticidad precio de la demanda
Product elasticity of demand (PED) - The degree to which demand for products or services changes due to changes in price.
2 min de lectura
finance
accounting
Empresario individual
Empresario individual - An individual owning and operating a business alone.
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finance
accounting
Entidad, entidades
Entidad, entidades - Something that exists independently, such as a business which exists independently of the owner.
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finance
accounting
Estatutos sociales
Articles Of Association - Document setting out the relative rights of shareholders in a limited liability company.
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finance
accounting
Exigido (capital social)
Exigido (capital social) - The company has called upon the shareholders who first bought the shares, to pay for their shares.
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finance
accounting
Factoraje
Invoice factoring - When a business sells its invoices to a third party, which will then add their own fee to the charges and seek the money from the debtor.
2 min de lectura
finance
accounting
Factura
Factura - A document from supplier to buyer summarising goods or services supplied and the price payable.
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finance
accounting
Ganancia
Ganancia - A phrase that is often interchangeable with profits.
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finance
accounting
Garantía
Garantía - Security, usually for a loan. It is effected by enabling the giver of the loan the right to seize the asset that is being used as garantía and sell ....
2 min de lectura
finance
accounting
Gasto
Gasto - Generally the running costs of a business.
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finance
accounting
Gasto de capital
Gasto de capital - Spending on non-current (fixed) assets of a business.
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finance
accounting
Gastos de capital (CAPEX)
Capital expenditure (CAPEX) - Funds used by the company to buy, maintain or improve its fixed assets such as buildings, vehicles, equipment, or land.
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finance
accounting
Gastos operativos (OPEX)
Operating expenditure (OPEX) - On-going costs for running a business, service or system that includes day-to-day expenditure.
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finance
accounting
Gestión financiera
Financial management - Planning, analysing, monitoring, organising, reviewing, and controlling a company's finances.
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finance
accounting
Gravamen sobre activos
Charge over assets - Used when all or some of the assets of an organisation have been used as collateral to secure a transaction of some kind (usually the borro...
2 min de lectura
finance
accounting
Impuesto sobre sociedades
Corporation tax - Paid by UK companies on their profits.
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finance
accounting
Impuestos diferidos
Impuestos diferidos - Income & expenditure may be recognised at different time for accounting and tax purposes. Deferred tax is a way to balance this timing dif...
2 min de lectura
finance
accounting
Inflación
Inflación - A percentage figure that represents how much prices of goods and services increased over a specific period.
2 min de lectura
finance
accounting
Inflación de costos
Cost-push inflation - Cost-push inflation occurs when production input costs, such as wages and raw materials, rise and producers pass the increased costs on to...
2 min de lectura
finance
accounting
Inflación de demanda
Demand-pull inflation - Occurs when demand is high, and suppliers increase prices until demand reduces.
2 min de lectura
finance
accounting
Informe anual y cuentas
Annual report and accounts - Most organisations are required to produce an annual report on their activities and enclose the accounts of the company's performan...
2 min de lectura
finance
accounting
Ingresos diferidos
Ingresos diferidos - Income invoiced, or paid for, in advance of providing the service resulting in the income being deferred to a later accounting period, to w...
2 min de lectura
finance
accounting
Insolvencia
Insolvencia - When a company becomes unable to pay off its creditors, or its liabilities exceed its assets.
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finance
accounting
Junta General de Accionistas
Annual general meeting (AGM) - A meeting of the members (shareholders) of a company at which the board of directors lay the company's accounts and report for sh...
2 min de lectura
finance
accounting
Ley de Sociedades
Ley de Sociedades - Legislation to control the activities and administration of limited liability companies.
2 min de lectura
finance
accounting
Margen
Margen - The amount of money a company makes, expressed as a percentage. For example, a gross profit of £1m on sales of £10m is a 10% profit margen.
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finance
accounting
Memorándum
Memorandum (For A Company) - Document setting out main objects of the company and its powers to act.
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finance
accounting
Neto
Neto - The amount of profit left after deductions such as tax have been made.
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finance
accounting
Nota de crédito
Nota de crédito - A document summarising the reduction in charge on an invoice (bill), usually because the customer has returned defective goods or has received...
2 min de lectura
finance
accounting
Pago anticipado
Pago anticipado - An amount paid for in advance for and benefit to the business, such as insurance premiums or rent in advance. Initially recognised as an asset...
2 min de lectura
finance
accounting
Partes interesadas
Partes interesadas - A general term devised to indicate all those who might have a legitimate interest in receiving financial information about a business becau...
2 min de lectura
finance
accounting
Pasivo corriente
Pasivo corriente - A liability which is expected to be settled in the entity's normal operating cycle, generally within 12 months after the balance sheet date.
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finance
accounting
Patente
Patente - An official legal document stating that a company has the sole right to make, use, or sell a particular invention.
2 min de lectura
finance
accounting
Patrimonio negativo
Negative equity - When the value of an asset is less than what you initially paid.
2 min de lectura
finance
accounting
Patrimonio neto
Patrimonio neto - Used by analysts to determine the financial health of a company. It also represents what would be left if all of a businesses' assets were liq...
2 min de lectura
finance
accounting
PAYE (Pay As You Earn)
PAYE - Stands for Pay As You Earn. A method of collecting income tax on behalf of the Government by taking it directly from your employees' wages.
2 min de lectura
finance
accounting
Período contable
Accounting period - The time frame used for financial reporting, normally months, quarters or years.
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finance
accounting
Préstamo garantizado
Préstamo garantizado - Loan where the lender has taken a special claim on particular assets or revenues of the company to give extra protection in the event of ...
2 min de lectura
finance
accounting
Prima de emisión
Prima de emisión - The price paid for shares in a company over and above their nominal value.
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finance
accounting
Principio del devengo
Principio del devengo - The effects of transactions and other events are recognised when they occur (and not as cash or its equivalent is received or paid) and ...
2 min de lectura
finance
accounting
Productos en proceso
Work in progress - As its name implies, it is the value of the products on which work has been started but is not yet complete.
2 min de lectura
finance
accounting
Pronóstico
Pronóstico - Pronóstico estimate of future performance and position based on stated assumptions and usually including a quantified amount.
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finance
accounting
Provisión
Provisión - A liability of uncertain timing or amount.
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finance
accounting
Provisión para cuentas de cobro dudoso
Provision For Doubtful Debts - An estimate of the risk of not collecting full payment from credit customers, reported as a deduction from trade receivable (debt...
2 min de lectura
finance
accounting
Proyecciones de flujo de efectivo
Proyecciones de flujo de efectivo - Statements of cash expected to flow into and out of a business over a particular period.
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finance
accounting
PYME
SME - Small or Medium Sized Enterprises. A business is deemed an SME if it meets two of three criteria: it has a turnover of £25m or less, it employs fewer ...
2 min de lectura
finance
accounting
Registro mercantil
Registrar Of Companies - An official authorised by the government to maintain a record of all annual reports and other documents issued by a company.
2 min de lectura
finance
accounting
Rentabilidad del capital empleado
Return on Capital Employed (ROCE) - This ratio is arguably the most vital for the control of performance in large, delegated, businesses. It is made up from the...
2 min de lectura
finance
accounting
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