Translation glossary: Financial and Legal - Diana Casoliba

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& Compagnie (French)y Compañía
 
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(AE) Health Maintenance Organizations (HMOS) / Privately Funded Health CoveragePrepagas
 
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(Debt) Retirement / DeletionBaja
 
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(French) MonsieurSeñor
 
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(FT). early extinguishment of debtextinción temprana de deuda.
 
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(net)book valueneto resultante, valor en libros
 
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(on) leave(estar de) licencia
 
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(PCGA). GAAS (Generally Accepted Auditing Standards)Principios de Auditoría Generalmente Aceptados.
 
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(share) exchange ratioRelación de canje
 
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(transformation of debts secured by a mortgage into negotiable bonds or securities)Titulización / Titularización (transformación de deudas hipotecarias en títulos o valores negociables)
 
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... not foundno se pudo localizar ...
 
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..., inclusive..., inclusive
 
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3/2 Option®Opción 3/2
 
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33% tax rate on a presumed income of 50%33% de tasa sobre una utilidad presunta del 50%
 
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4 Cs4 Ces
 
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4 Ps4 Pes
 
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401 -K planplan de inversión para empleados.
 
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A cheat, a fraud, a show-offChanta
 
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A credit rating company that lists people who have failed to pay a credit, loan, etc.Veraz
 
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A hooligan at a soccer matchBarra brava
 
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a married womanSeñora casada
 
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a multiple period resource reallocationreasignación de recursos a lo largo de múltiples períodos
 
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a priori approachenfoque a priori
 
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a priori assessmentevaluación a priori
 
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A reformed, more flexible “corralito”, or alternatively, a stricter “corralito”Corralón
 
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A transaction involving more than one paymentOperación que contemple más de un pago
 
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AAA (American Accounting Association)Asociación Americana de contabilidad.
 
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AACAAC
 
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AARR (accrual accounting rate of return)tasa de retorno contable, retorno sobre la inversión.
 
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abandoned propertypropiedad abandonada.
 
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abandoneebeneficiario del abandono. abandonment abandono, desistimiento. abandonment clause cláusula de abandono.
 
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abandonment losspérdida por abandono.
 
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abaterebajar, anular, disminuir. abatement disminución, cancelación, rebaja, reducción.
 
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abatement of debtsrebaja de deudas, disminución de deudas.
 
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abatement of taxesrebaja de impuestos, disminución de impuestos.
 
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ABB (activity-based budgeting)presupuesto por actividades, presupuesto basado en la actividad.
 
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ABC (activity-based costing)costo basado en actividades, costeo por actividad.
 
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ABC approachenfoque ABC
 
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ABC cost systemsistema de costos ABC
 
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ABC methodmétodo ABC.
 
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ABC overhead costcostos indirectos conforme al enfoque ABC
 
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abide by an agreement (to)atenerse a lo acordado
 
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abilitycapacidad
 
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abilitycapacidad
 
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ABM (activity-based management)gestión basada en actividades, administración por actividad.
 
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abnormal gainganancias extraordinarias.
 
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abnormal losspérdidas extraordinarias.
 
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abnormal spoilagedeterioro anormal, merma anormal, desperdicio anormal.
 
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Above boardOficial
 
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above parsobre la par, con prima.
 
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